4. Trade and Other Receivables | | June 30, 2026 | | | September 30, 2025 | | Trade receivables, gross | | $ | 28,779 | | | | 13,796 | | Expected credit losses | | | (54 | ) | | | (82 | ) | Net trade receivables | | | 28,725 | | | | 13,714 | | Other receivables | | | 1,255 | | | | 2,760 | | Trade and other receivables | | $ | 29,980 | | | | 16,474 | |
As at financial period ending June 30, 2026: | | Current | | | 31-60 | | | 61-90 | | | 90-120 | | | | >120 | | | total | | % | | | 49.90 | | | | 3.63 | | | | 39.83 | | | | 0.46 | | | | 6.18 | | | | 100 | | Trade receivable (net of specific provision) | | $ | 14,361 | | | | 1,046 | | | | 11,463 | | | | 131 | | | | 1,778 | | | | 28,779 | | Expected loss rate | | | 0.20 | | | | 0.53 | | | | 1.70 | | | | 3.14 | | | | 3.55 | | | | 0.41 | | Expected loss provision | | $ | 23 | | | | 2 | | | | 13 | | | | 3 | | | | 13 | | | | 54 | |
As at financial year ending September 30, 2025: | | Current | | | 31-60 | | | 61-90 | | | 90-120 | | | | >120 | | | total | | % | | | 81.31 | | | | 7.52 | | | | 0.41 | | | | 0.34 | | | | 10.42 | | | | 100 | | Trade receivable (net of specific provision) | | $ | 11,218 | | | | 1,038 | | | | 57 | | | | 46 | | | | 1,437 | | | | 13,796 | | Expected loss rate | | | 0.20 | | | | 0.53 | | | | 1.70 | | | | 3.14 | | | | 3.55 | | | | 0.59 | | Expected loss provision | | $ | 23 | | | | 6 | | | | 1 | | | | 1 | | | | 51 | | | | 82 | |
The movement in the allowance for credit losses can be reconciled as follows: | | June 30, 2026 | | | September 30, 2025 | | Beginning balance | | $ | 82 | | | | 64 | | Write off | | | - | | | | (2 | ) | Allowance provided/(recovery) | | | (28 | ) | | | 20 | | Ending balance | | $ | 54 | | | | 82 | |
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