v3.25.2
Note 13 - Segment Information - Schedule of Segment Reporting Information, by Segment (Details) - AUD ($)
 3 Months Ended 6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Revenue from products & services $ 1,208,764 $ 1,625,566 $ 2,763,423 $ 3,095,076
Accounting, tax and audit 193,563 160,194 400,478 360,505
Cost of goods and services 2,415,458 455,251 3,126,773 1,046,895
Gross profit/(Loss) (1,206,694) 1,170,315 (363,350) 2,048,181
Employee compensation 3,134,176 3,014,916 6,107,308 5,764,511
Operating expenses & income        
Insurance 165,748 210,985 329,675 422,887
Accounting, tax and audit 193,563 160,194 400,478 360,505
IT costs 233,231 146,106 412,274 273,487
Depreciation & amortisation 174,767 222,609 325,410 475,707
Office administration 160,637 44,132 331,563 125,015
Distribution, sales & marketing 114,301 58,713 251,141 513,716
Travel & conferences 120,877 209,985 212,070 297,694
Legal fees & consultancy 215,196 68,788 318,536 91,911
Employee compensation 3,134,176 3,014,916 6,107,308 5,764,511
Other R&D expenses 283,444 3,525 579,661 257,742
HRL operating expenses 431,334 416,175 697,458 794,360
Research and Development Expense 2,019,167 1,720,116 2,814,670 1,974,333
Product registration & compliance 166,026 190,795 201,579 351,925
Occupancy expenses 132,970 98,003 276,218 219,866
Selling, General and Administrative Expense 3,303,934 3,715,972 7,668,908 7,741,354
Sundry costs 270,993 902,137 520,461 316,588
Interest expense 507 6,660 2,743 13,347
Interest income 16,458 126,905 79,849 195,561
Research and development tax incentive income (363,722) (580,026) (709,766) (694,374)
Sundry income (13,611) (82,412) (91,687) (108,269)
Total operating expenses & income 5,403,979 4,964,379 10,085,273 9,281,056
Net loss before tax (6,610,674) (3,794,064) (10,448,624) (7,232,875)
Research and Development Expense [Member]        
Consumables 24,485 474,101 277,549 31,454
Development costs 255,808 (15,052) 279,329 7,739
Employee compensation 1,191,651 730,293 1,499,636 1,257,034
Operating expenses & income        
Insurance 52,658 73,845 139,894 131,612
IT costs 37,952 14,199 52,111 26,195
Office administration 441,830 165,160 503,353 225,713
Travel & conferences 365 220 19,454 1,479
Employee compensation 1,191,651 730,293 1,499,636 1,257,034
Other R&D expenses 14,418 277,349 43,344 293,106
Selling, General and Administrative Expenses [Member]        
Accounting, tax and audit 94,137 159,483 301,052 357,139
Consultancy 42,759 78,061 86,092 121,090
Employee compensation 2,251,631 2,506,227 4,916,779 4,888,308
Cost of sales 336,394 123,961 442,693 264,052
Operating expenses & income        
Insurance 25,364 148,763 189,291 322,991
Doubtful debts 77,345 32,556 99,177 32,556
Accounting, tax and audit 94,137 159,483 301,052 357,139
IT costs 205,556 155,452 384,599 268,773
Distribution, sales & marketing 171,388 249,355 334,737 395,164
Travel & conferences 102,711 182,498 193,904 304,122
Legal fees & consultancy 144,028 53,986 247,369 90,415
Employee compensation 2,251,631 2,506,227 4,916,779 4,888,308
Manufacturing costs (123,119) (158,182) (87,565) (58,318)
Occupancy 92,701 196,554 235,949 365,521
Product registration & compliance 30,722 52,606 134,063 192,436
Other $ (147,683) $ (65,349) $ 190,768 $ 197,104