Trade and Other Receivables (Tables)

6 Months Ended

Dec. 31, 2025

Trade and Other Receivables [Abstract]

Schedule of Trade and Other Receivables

		Unaudited December 31, 2025				Audited June 30, 2025
		AUD$				AUD$
Trade receivables- Related parties (Note20)			111,503				44,387
Trade receivables, net ⁽¹⁾			5,054,894				5,285,794
Total current trade and other receivables			5,166,397				5,330,181

(1)

Trade receivables are presented net of expected net credit loss of AUD$169,148 and AUD$169,148 on December 31, 2025 and June 30, 2025, respectively.

Schedule of Expected Credit Losses on Trade Receivables

The table below presents the expected credit losses on trade receivables for the six months ended December 31, 2025:

		Unaudited
		Current sales				30 days				60 days				90 days and older				Total
Balance as at reporting date		$	3,997,559			$	706,283			$	206,030			$	314,170			$	5,224,042
Expected loss rate			2.19	%			5.50	%			8.25	%			8.16	%
ECL allowance		$	87,669			$	38,846			$	16,997			$	25,636			$	169,148

The table below presents the expected credit losses on trade receivables for the year ended June 30, 2025:

		Current sales				30 days				60 days				90 days				Total
Balance as at reporting date		$	4,145,657			$	763,313			$	263,838			$	282,135			$	5,454,943
Expected loss rate			1.94	%			5.5	%			8.25	%			8.16	%
ECL allowance		$	82,377			$	41,982			$	21,767			$	23,022			$	169,148