| Expenses |
Note 4. Expenses | | | 30 June | | | 30 June | | | 30 June | | | | | 2026 A$ | | | 2025 A$ | | | 2024 A$ | | | General and administrative expenses | | | | | | | | | | | Accounting and audit | | | 555,689 | | | | 625,377 | | | | 576,540 | | | Bad debts | | | - | | | | - | | | | - | | | Consulting | | | 75,966 | | | | 69,068 | | | | 120,851 | | | Depreciation | | | 42,320 | | | | 49,688 | | | | 45,981 | | | Employee benefits | | | 2,210,772 | | | | 2,120,614 | | | | 2,353,625 | | | Expected credit losses | | | (23,498 | ) | | | 19,233 | | | | (11,687 | ) | | Insurance | | | 325,718 | | | | 353,647 | | | | 321,679 | | | Investor relations | | | 174,117 | | | | 236,587 | | | | 206,300 | | | Legal | | | 119,080 | | | | 104,630 | | | | 195,971 | | | Listing and share registry | | | 283,975 | | | | 204,905 | | | | 163,949 | | | Superannuation | | | 204,480 | | | | 186,331 | | | | 180,092 | | | Travel and entertainment | | | 116,047 | | | | 122,260 | | | | 196,369 | | | Share-based payment expenses - options | | | 51,289 | | | | 64,755 | | | | 3,299 | | | Share-based payment expenses - performance rights | | | 37,158 | | | | 239,488 | | | | - | | | Write down of inventories | | | 33,628 | | | | - | | | | - | | | Other | | | 98,814 | | | | 87,040 | | | | 202,757 | | | | | | 4,305,555 | | | | 4,483,623 | | | | 4,555,726 | | | Research and development expenses | | | | | | | | | | | | | | Consulting | | | 653,733 | | | | 521,243 | | | | 277,128 | | | Project research and development | | | 994,622 | | | | 3,076,053 | | | | 5,098,333 | | | Research and development HJF | | | 285,085 | | | | - | | | | - | | | | | | 1,933,440 | | | | 3,597,296 | | | | 5,375,461 | | | Selling and marketing expenses | | | | | | | | | | | | | | Selling | | | 497,048 | | | | 481,957 | | | | 379,406 | | | Marketing | | | 2,331,851 | | | | 2,257,990 | | | | 1,310,979 | | | Distribution costs | | | 642,657 | | | | 712,469 | | | | 339,263 | | | | | | 3,471,556 | | | | 3,452,416 | | | | 2,029,648 | |
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