| Schedule of Cost of Sales |
| | | Six Months Ended December 31, (Unaudited)) | | | | | 2025 | | | 2024 | | | | | AUD$ | | | AUD$ | | | Cost of finished goods | | $ | 5,453,311 | | | $ | 4,337,709 | | | Cost of material | | | 12,134,739 | | | | 11,229,280 | | | Direct labor | | | 882,157 | | | | 1,147,406 | | | Freight and storage | | | 1,643,334 | | | | 1,470,317 | | | Depreciation | | | 170,972 | | | | 167,646 | | | Occupancy costs | | | 381,856 | | | | 297,387 | | | Repairs and maintenance | | | 126,500 | | | | 48,597 | | | Total cost of sales | | $ | 20,792,870 | | | $ | 18,698,342 | |
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