Condensed Consolidated Statements of Financial Position - AUD ($) |
Dec. 31, 2024 |
Jun. 30, 2024 |
Jun. 30, 2023 |
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CURRENT ASSETS | |||
Cash and cash equivalents | $ 1,437,667 | $ 514,140 | $ 121,273 |
Trade and other receivables | 6,604,080 | 4,470,101 | 4,437,253 |
Inventories | 4,788,094 | 6,202,160 | 1,020,469 |
Prepayment of seed purchase | 3,672,697 | ||
Other current assets | 806,452 | 201,830 | 553,315 |
TOTAL CURRENT ASSETS | 13,636,293 | 11,388,231 | 9,805,007 |
NON-CURRENT ASSETS | |||
Investments in associates | 89,977 | ||
Property, plant and equipment | 15,652,841 | 14,617,513 | 10,542,592 |
Right-of-use asset | 896,392 | 944,420 | 1,040,472 |
Other assets | 429,841 | ||
Deferred tax assets | 34,270 | 34,270 | |
Intangible assets | 2,582,495 | 2,582,495 | 2,582,495 |
TOTAL NON-CURRENT ASSETS | 19,165,998 | 18,608,539 | 14,255,536 |
TOTAL ASSETS | 32,802,291 | 29,996,770 | 24,060,543 |
CURRENT LIABILITIES | |||
Trade and other payables | 9,561,164 | 10,455,684 | 6,712,768 |
Borrowings | 2,949,677 | 978,574 | 396,881 |
Lease liability, current | 89,109 | 89,109 | 82,386 |
Income Tax liabilities | 128,927 | ||
Related party loans | 6,573,652 | 4,111,661 | 3,188,006 |
Convertible note, net of discount | 1,454,163 | 1,181,953 | |
Warrant liabilities | 238,613 | 238,613 | |
Promissory note – related party, current | 993,180 | 968,216 | |
Employee benefits | 169,407 | 201,024 | 103,734 |
TOTAL CURRENT LIABILITIES | 22,028,965 | 18,353,761 | 10,483,775 |
NON-CURRENT LIABILITIES | |||
Borrowings | 4,668,015 | 5,051,910 | 2,078,570 |
Promissory note - related party, non-current | 273,676 | 273,676 | |
Lease liability, non-current | 834,791 | 879,347 | 971,752 |
Related party loans | 5,055,942 | 4,530,507 | 2,873,929 |
TOTAL NON-CURRENT LIABILITIES | 10,832,424 | 10,735,440 | 5,924,251 |
TOTAL LIABILITIES | 32,861,389 | 29,089,201 | 16,408,026 |
NET (LIABILITIES)/ASSET | (59,098) | 907,569 | 7,652,517 |
EQUITY | |||
Share capital | 3,562 | 3,562 | 2,860 |
Share premium | 17,064,658 | 17,064,658 | 2,579,627 |
Accumulated losses | (18,892,185) | (17,950,222) | 3,712,333 |
Total deficit attributable to equity holders of the Company | (1,823,965) | (882,002) | 6,294,820 |
Non-controlling interest | 1,764,867 | 1,789,571 | 1,357,697 |
TOTAL (DEFICIT)/EQUITY | $ (59,098) | $ 907,569 | $ 7,652,517 |
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- Definition Current promissory note related party. No definition available.
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- Definition Related party loans. No definition available.
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- Definition Non current promissory note related party. No definition available.
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- Definition Non current related party loans. No definition available.
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- Definition The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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- Definition The amount of current biological assets. [Refer: Biological assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of current lease liabilities. [Refer: Lease liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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- Definition The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The current amount of current tax liabilities. [Refer: Current tax liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of current inventories. [Refer: Inventories] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries reported in separate financial statements] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The nominal value of capital issued. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The non-current portion of non-current borrowings. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of assets less the amount of liabilities. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of non-current lease liabilities. [Refer: Lease liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of notes and debentures issued by the entity. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition A component of equity representing the entity's cumulative undistributed earnings or deficit. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount received or receivable from the issuance of the entity's shares in excess of nominal value. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of current borrowings. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of trade payables and other payables. [Refer: Trade payables; Other payables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of warrant liabilities. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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