Note 28.
Earnings per share
| | |
Consolidated | |
| | |
31 December
2025 | | |
31 December
2024 | |
| | |
$ | | |
$ | |
| Loss after income tax attributable to the owners of Gelteq Limited | |
| (3,742,104 | ) | |
| (3,304,359 | ) |
| | |
Number | | |
Number | |
| Weighted average number of ordinary shares used in calculating basic earnings per share | |
| 10,483,586 | | |
| 8,620,569 | |
| | |
| | | |
| | |
| Weighted average number of ordinary shares used in calculating diluted earnings per share* | |
| 10,483,586 | | |
| 8,620,569 | |
| | |
$ | | |
$ | |
| Basic loss per share | |
| (0.36 | ) | |
| (0.38 | ) |
| Diluted loss per share | |
| (0.36 | ) | |
| (0.38 | ) |
In
accordance with a resolution of the directors of Gelteq Ltd, the directors of the Company declare that:
In
the directors’ opinion:
| ● | the
financial statements and notes set out in this document are in accordance with requirements of the International Financial Reporting
Standards (IFRS), including: |
| (i) | complying
with International Accounting Standard IAS 34 - Interim Financial Reporting as issued by the International Accounting Standards Board,
and |
| (ii) | present
fairly in all material respects the Consolidated Entity’s financial position as at 31 December 2025 and 30 June 2025, and the results
of its operations and its cash flows for each of the six month periods ended 31 December 2025 and 31 December 2024, and |
| ● | there
are reasonable grounds to believe that the Consolidated Entity will be able to pay its debts as and when they become due and payable. |
On
behalf of the directors
|