| Related Parties |
20. Related Parties (a) The Company’s main related parties are as follows: Key management personnel — refer to Note 17. Other related parties include close family members of key management personnel and entities that are controlled or significantly influenced by those key management personnel or their close family members and American Physicians, LLC, shareholders from the Sponsor of EDOC. (b) Transactions with related parties. The following transactions occurred with related parties: For the six months ended December 31, 2025 and the year ended June 30, 2025 a related party loan is owed to JSKS Enterprises Pty Ltd., which is the trustee of Gary Seaton Family Trust, and interest rate charge is 6% per annum. to be repaid within 12 months after the year end, and the remaining principal shall be repaid more than 12 months after the year end. For the six months ended December 31, 2025 and the year ended June 30, 2025 a related party loan is owed to Energreen Nutrition Australia Pty Ltd., which is controlled by Gary Seaton, and interest rate charge is 6% per annum and expected to be repaid in full within 12 months after the year end. For the six months ended December 31, 2025 and the year ended June 30, 2025 the remaining related party loan relates to an interest free loan owed to CQ Oilseeds Pty Ltd. | | | Purchases of Seed for the Six Months Ended December 31, 2025 | | | Purchases of Oils for the Six Months Ended December 31, 2025 | | | Sales of Meals/Oil for the Six Months Ended December 31, 2025 | | | Other Sales for the Six Months Ended December 31, 2025 | | | Management Fee for the Six Months Ended December 31, 2025 | | | Lease for the Six Months Ended December 31, 2025 | | | | | AUD$ | | | AUD$ | | | AUD$ | | | AUD$ | | | AUD$ | | | AUD$ | | | Related parties | | | | | | | | | | | | | | | | | | | | Energreen Nutrition Australia Pty Ltd | | | 4,100,425 | | | | - | | | | 2,550,561 | | | | - | | | | 82,000 | | | | - | | | Soon Soon Oilmills Sdn Bhd. * | | | - | | | | 866,280 | | | | - | | | | - | | | | - | | | | - | | | Sunmania Pty Ltd. | | | - | | | | - | | | | - | | | | 22,010 | | | | - | | | | 49,000 | | | * | Gary Seaton has a 20% share of Soon Soon Oilmills Sdn Bhd. | | | (a) | Loans to/from related parties | The current loans are payable on demand, and the non-current loans have a maturity date which is more than 12 months from the date of December 31, 2025. | | | Balance as of December 31, 2025 (Unaudited) | | | | | Current | | | Non-current | | | Total | | | | | AUD$ | | | AUD$ | | | AUD$ | | | Due to related parties | | | | | | | | | | | Energreen Nutrition Australia Pty Ltd. loan | | | 6,189,389 | | | | 493,557 | | | | 6,682,946 | | | Sunmania Pty Ltd loan | | | 192,000 | | | | - | | | | 192,000 | | | Total due to related parties | | | 6,381,389 | | | | 493,557 | | | | 6,874,946 | | | Due from related party | | | | | | | | | | | | | | Energreen Nutrition Australia Pty Ltd. loan receivable | | | 633,773 | | | | - | | | | 633,773 | | | Trade payable (related party) | | | | | | | | | | | | | | Energreen Nutrition Australia Pty Ltd. | | | 698,655 | | | | - | | | | 698,655 | | | Sunmania Pty Ltd | | | 41,018 | | | | - | | | | 41,018 | | | JSKS Enterprise Pty Ltd. | | | 612,127 | | | | - | | | | 612,127 | | | Soon Soon Oilmills | | | 182,730 | | | | - | | | | 182,730 | | | Total trade payable (related party) | | | 1,534,530 | | | | - | | | | 1,534,530 | | | Trade receivable (related party) | | | | | | | | | | | | | | Trade receivable- Energreen Nutrition | | | 109,213 | | | | - | | | | 109,213 | | | Trade receivable- Sunmania Pty Ltd | | | 2,290 | | | | - | | | | 2,290 | | | Total trade receivable(related party) | | | 111,503 | | | | - | | | | 111,503 | | The current loans are payable on demand and the non-current loans have a maturity date which is more than 12 months from the date of June 30, 2025. | | | Balance as of June 30, 2025 | | | | | Current | | | Non-current | | | Total | | | | | AUD$ | | | AUD$ | | | AUD$ | | | Due to related parties | | | | | | | | | | | Energreen Nutrition Australia Pty Ltd. loan | | | 5,728,571 | | | | 588,688 | | | | 6,317,259 | | | CQ Oilseeds Pty Ltd. loan | | | - | | | | 59,371 | | | | 59,371 | | | Sunmania Pty Ltd loan | | | 152,000 | | | | 40,000 | | | | 192,000 | | | Total due to related parties | | | 5,880,571 | | | | 688,059 | | | | 6,568,630 | | | Due from related party | | | | | | | | | | | | | | Energreen Nutrition-Related party loan receivable | | | 633,733 | | | | - | | | | 633,733 | | | Trade payable (related party) | | | | | | | | | | | | | | Energreen Nutrition Australia Pty Ltd. | | | 5,563,563 | | | | - | | | | 5,563,563 | | | Sunmania Pty Ltd | | | 38,500 | | | | - | | | | 38,500 | | | Soon Soon Oilmills | | | 153,105 | | | | - | | | | 153,105 | | | Total trade payable (related party) | | | 5,755,168 | | | | - | | | | 5,755,168 | | | Trade receivable (related party) | | | | | | | | | | | | | | Energreen Nutrition Australia Pty Ltd. | | | 30,040 | | | | - | | | | 30,040 | | | Sunmania Pty Ltd | | | 14,347 | | | | - | | | | 14,347 | | | Total trade receivable (related party) | | | 44,387 | | | | - | | | | 44,387 | |
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