v3.25.2
Note 10 - Total Comprehensive Income/(Loss)
6 Months Ended
Jun. 30, 2025
Notes to Financial Statements  
Comprehensive Income (Loss) Note [Text Block]

10. Total Comprehensive Income/(Loss)

 

The Company follows ASC 220 – Comprehensive Income. Comprehensive income/(loss) is defined as the total change in shareholders’ equity during the period other than from transactions with shareholders and for the Company, includes net income/(loss).

 

The tax effect allocated to each component of other comprehensive income/(loss) is as follows:

 

   

Before-Tax

Amount

   

Tax (Expense)/

Benefit

   

Net-of-Tax

Amount

 
   

A$

   

A$

   

A$

 
                         

Three Months Ended June 30, 2025

                       

Foreign currency translation reserve

    146,305       0       146,305  

Other comprehensive income

    146,305       0       146,305  
                         

Three Months Ended June 30, 2024

                       

Foreign currency translation reserve

    (170,062 )     0       (170,062 )

Other comprehensive loss

    (170,062 )     0       (170,062 )
                         

Six Months Ended June 30, 2025

                       

Foreign currency translation reserve

    140,574       0       140,574  

Other comprehensive income

    140,574       0       140,574  
                         

Six Months Ended June 30, 2024

                       

Foreign currency translation reserve

    5,475       0       5,475  

Other comprehensive income

    5,475       0       5,475