Fair value measurement (Tables)
|
9 Months Ended |
12 Months Ended |
Mar. 31, 2025 |
Jun. 30, 2024 |
| IfrsStatementLineItems [Line Items] |
|
|
| Schedule of Company’s Fair Value on a Recurring Basis |
The
following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis on 31
March 2025 and 30 June 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair
value:
Schedule
of Company’s Fair Value on a Recurring Basis
| | |
| | |
31
March | | |
30
June | |
| Description: | |
Level | | |
2025 | | |
2024 | |
| | |
| | |
AUD$ | | |
AUD$ | |
| Liabilities: | |
| | | |
| | | |
| | |
| Warrant
liability—Private and Representative Warrants | |
| 3 | | |
| 12,676 | | |
| 12,676 | |
| Warrant
liability – Penny Warrants | |
| 3 | | |
| 146,730 | | |
| 146,730 | |
| Warrant
liability – Arena Ordinary Share Warrants | |
| 3 | | |
| 79,207 | | |
| 79,207 | |
| Total | |
| | | |
| 238,613 | | |
| 238,613 | |
|
The
following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis on June
30, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:
Schedule
of Company’s Fair Value on a Recurring Basis
| |
| | |
June
30, | | |
June
30, | |
| Description: | |
Level | | |
2024 | | |
2023 | |
| |
| | |
AUD | | |
AUD | |
| Liabilities: | |
| | | |
| | | |
| | |
| Warrant
liability—Private and Representative Warrants | |
| 3 | | |
| 12,676 | | |
| - | |
| Warrant liability – Penny Warrants | |
| 3 | | |
| 146,730 | | |
| - | |
| Warrant liability – Arena Ordinary Share Warrants | |
| 3 | | |
| 79,207 | | |
| - | |
| Total | |
| | | |
| 238,613 | | |
| - | |
|
| Schedule of Fair Value Measurements of Warrants |
The
following table provides quantitative information regarding Level 3 fair value measurements for Private Warrants as of 31 March 2025
and 30 June 2024. The Representative Warrants were valued using similar information, except for the strike price which is USD$12.
Schedule
of Fair Value Measurements for Private Warrants
| | |
31
March 2025 and
30
June 2024 | |
| | |
$USD | |
| Exercise
price | |
$ | 11.50 | |
| Share
price | |
$ | 0.97 | |
| Volatility | |
| 54.9 | % |
| Expected
life | |
| 4.73 | |
| Risk-free
rate | |
| 4.33 | % |
| Dividend
yield | |
| - | % |
|
The
following table provides quantitative information regarding Level 3 fair value measurements for Private Warrants as of June 30,
2024. The Representative Warrants were valued using similar information, except for the strike price which is USD$12.
Schedule
of Fair Value Measurements for Private Warrants
| | |
| June 30, | |
| | |
| 2024 | |
| | |
| $USD | |
| Exercise price | |
$ | 11.50 | |
| Share price | |
$ | 0.97 | |
| Volatility | |
| 54.9 | % |
| Expected life | |
| 4.73 | |
| Risk-free rate | |
| 4.33 | % |
| Dividend yield | |
| - | % |
|
| Schedule of Changes in the Fair Value |
The
following table presents a summary of the changes in the fair value of the Private Warrants Penny Warrants, and Arena Warrants, Level
3 liabilities, measured on a recurring basis.
Schedule
of Changes in the Fair Value
| | |
Private
Placement | | |
Representative | | |
Arena
Ordinary Share | | |
Penny | | |
Total Warrant
Liabilities | |
| | |
$AUD | | |
$AUD | | |
$AUD | | |
| | |
$AUD | |
| Fair
value as of 30 June 2024 | |
$ | 12,655 | | |
$ | 21 | | |
$ | 79,207 | | |
$ | 146,730 | | |
$ | 238,613 | |
| Fair
value as of 31 March 2025 | |
$ | 12,655 | | |
$ | 21 | | |
$ | 79,207 | | |
$ | 146,730 | | |
$ | 238,613 | |
|
The
following table presents a summary of the changes in the fair value of the Private Warrants Penny Warrants, and Arena Warrants, Level 3 liabilities, measured on a recurring basis.
Schedule
of Changes in the Fair Value
| | |
Private Placement | | |
Representative | | |
Arena Ordinary Share | | |
Penny |
|
|
Total Warrant Liabilities | |
| | |
$AUD | | |
$AUD | | |
$AUD | | |
|
|
|
|
$AUD | |
| Fair value as of June 30, 2023 | |
$ | - | | |
$ | - | | |
$ | - | | |
$ |
- |
|
|
$ | - | |
| Initial measurement at Business Combination | |
| 44,339 | | |
| 847 | | |
| 117,193 | | |
|
218,108 |
|
|
| 380,487 | |
| Change in fair value | |
| (31,684 | ) | |
| (826 | ) | |
| (37,986 | ) | |
|
(71,378 |
) |
|
| (141,874 | ) |
| Fair value as of June 30, 2024 | |
$ | 12,655 | | |
$ | 21 | | |
$ | 79,207 | | |
$ |
146,730 |
|
|
$ | 238,613 | |
|
| Warrants [member] |
|
|
| IfrsStatementLineItems [Line Items] |
|
|
| Schedule of Fair Value Measurements of Warrants |
The
following table provides quantitative information regarding Level 3 fair value measurements for the Penny Warrants and the Arena Ordinary
Share Warrants as of 31 March 2025 and 30 June 2024.
Schedule
of Fair Value Measurements of Warrants
| | |
31
March 2025 and | | |
Initial
value | |
| | |
30
June 2024 | | |
April
8 2024 | |
| | |
$USD | | |
$USD | |
| Exercise
price | |
92.5%
of average lowest daily VWAP during the 10 preceding trading days | | |
92.5%
of average lowest daily VWAP during the 10 preceding trading days | |
| Share
price | |
$ | 0.97 | | |
$ | 1.43 | |
| Volatility | |
| 54.9 | % | |
| 51.9 | % |
| Expected
life | |
| 4.83 | | |
| 5.0 | |
| Risk-free
rate | |
| 4.33 | % | |
| 4.43 | % |
| Dividend
yield | |
| - | % | |
| - | % |
|
The following table provides quantitative information
regarding Level 3 fair value measurements for the Penny Warrants and the Arena Ordinary Share Warrants as of June 30, 2024.
Schedule of Fair Value Measurements of Warrants
| | |
June
30, | | |
Initial
value April 8, | |
| | |
2024 | | |
2024 | |
| | |
$USD | | |
$USD | |
| Exercise price | |
| 92.5%
of average lowest daily VWAP during the 10 preceding trading days | | |
| 92.5%
of average lowest daily VWAP during the 10 preceding trading days | |
| Share price | |
$ | 0.97 | | |
$ | 1.43 | |
| Volatility | |
| 54.9 | % | |
| 51.9 | % |
| Expected life | |
| 4.83 | | |
| 5.0 | |
| Risk-free rate | |
| 4.33 | % | |
| 4.43 | % |
| Dividend yield | |
| - | % | |
| - | % |
|