v3.26.1
Current liabilities - provisions
6 Months Ended
Dec. 31, 2025
Current liabilities - provisions [Abstract]  
Current liabilities - provisions
Note 16. Current liabilities - provisions

   
31-Dec-25
   
30-Jun-25

   
$'000
   
$'000
 
             
Provisions for employee benefits
   
303
     
462
 

Provisions are made for the Group's liability for employee benefits arising from services rendered by employees to the end of the reporting period. Employee benefits that are expected to be settled within one year have been measured at the amounts expected to be paid when the liability is settled. Employees' benefits payable later than one year have been measured at the present value of the estimated future cash outflows to be made for those benefits. In determining the liability, consideration is given to employee wage increases and the probability that the employee may satisfy vesting requirements. Those cash flows are discounted using market yields on high quality corporate bonds with terms to maturity that match the expected timing of cash flows.