Condensed Consolidated Statement of Profit or (Loss) and Other Comprehensive Income (Loss) - AUD ($) |
3 Months Ended | 6 Months Ended | 12 Months Ended | |||
---|---|---|---|---|---|---|
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2024 |
Dec. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
|
Profit or loss [abstract] | ||||||
Sales revenue | $ 10,404,851 | $ 9,952,463 | $ 20,733,716 | $ 19,690,935 | $ 33,727,222 | $ 29,049,345 |
Cost of sales | (9,199,857) | (8,110,209) | (18,698,342) | (15,375,900) | (27,810,782) | (24,062,603) |
Gross profit | 1,204,994 | 1,842,254 | 2,035,374 | 4,315,035 | 5,916,440 | 4,986,742 |
General and administrative expenses | (1,141,438) | (613,336) | (1,971,844) | (1,499,139) | (3,224,843) | (2,467,432) |
Selling and marketing expenses | (85,189) | (186,332) | (284,534) | (255,205) | (412,536) | |
Other income | 31,155 | 41,173 | 63,529 | 42,827 | 707,911 | 48,273 |
Operating (loss)/profit | 9,522 | 1,083,759 | (157,475) | 2,603,518 | 2,986,972 | 2,567,583 |
Finance expenses | (329,854) | (113,371) | (809,190) | (222,599) | (835,813) | (612,735) |
Change in fair value of warrant liabilities | 141,874 | |||||
Recapitalization expense | (23,210,293) | |||||
(Loss) Profit before income tax | (320,332) | 970,388 | (966,665) | 2,380,919 | (20,917,260) | 1,954,848 |
Income tax expense | (313,421) | (109,878) | ||||
(Loss) Profit for the period | (320,332) | 970,388 | (966,665) | 2,380,919 | (21,230,681) | 1,844,970 |
Other comprehensive income for the period, net of tax | ||||||
Total comprehensive (loss) income | (320,332) | 970,388 | (966,665) | 2,380,919 | (21,230,681) | 1,844,970 |
(Loss) Profit attributable to: | ||||||
Members of the parent entity | (328,299) | 735,668 | (941,961) | 1,832,032 | (21,662,555) | 1,432,693 |
Non-controlling interest | 7,967 | 234,720 | (24,704) | 548,887 | 431,874 | 412,277 |
Total comprehensive (loss) income attributable to: | ||||||
Members of the parent entity | (328,299) | 735,668 | (941,961) | 1,832,032 | (21,662,555) | 1,432,693 |
Non-controlling interest | $ 7,967 | $ 234,720 | $ (24,704) | $ 548,887 | $ 431,874 | $ 412,277 |
(Loss) Earnings per share attributable to the ordinary equity holders of the parent | ||||||
Basic (loss) earnings per share (cents) | $ (0.01) | $ 0.04 | $ (0.04) | $ 0.13 | $ (1.07) | $ 0.10 |
Diluted (loss) earnings per share (cents) | $ (0.01) | $ 0.04 | $ (0.04) | $ 0.13 | $ (1.07) | $ 0.10 |
X | ||||||||||
- Definition Change in fair value of warrant liabilities. No definition available.
|
X | ||||||||||
- Definition Recapitalization expense. No definition available.
|
X | ||||||||||
- Definition The amount of expenses that the entity classifies as being administrative. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- References No definition available.
|
X | ||||||||||
- Definition The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- References No definition available.
|
X | ||||||||||
- Definition The amount of costs associated with financing activities of the entity. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue] Reference 1: http://www.xbrl.org/2003/role/exampleRef
|
X | ||||||||||
- References No definition available.
|
X | ||||||||||
- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of operating income (expense) that the entity does not separately disclose in the same statement or note. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
|
X | ||||||||||
- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- References No definition available.
|
X | ||||||||||
- Definition The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] Reference 1: http://www.xbrl.org/2003/role/exampleRef
|
X | ||||||||||
- Definition The profit (loss) from operating activities of the entity. [Refer: Profit (loss)] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
|
X | ||||||||||
- Definition The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of expense relating to selling, general and administrative activities of the entity. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
|