v3.26.3
Cash Flow Information
12 Months Ended
Jun. 30, 2026
Cash Flow Information [Abstract]  
Cash Flow Information

Note 16. Cash Flow Information

 

(a) Reconciliation of cash flow from operations with loss after income tax

 

    30 June
2026
A$
    30 June
2025
A$
    30 June
2024
A$
 
                   
Net Loss for the Year     (3,679,999 )     (5,215,987 )     (6,936,957 )
                         
Adjustments for                        
Depreciation expense     42,320       49,688       45,981  
Expected credit losses     (23,498 )     19,233       (11,687 )
Finance costs     14,712       7,305       7,576  
Finance income     (185,438 )     (135,866 )     (327,756 )
Share of loss from associates     -       -       1,456,019  
Leave provision expense     49,214       (25,452 )     44,863  
Share-based payment expenses     88,447       304,243       3,299  
Unrealized net foreign currency gains     285,115       (12,183 )     (76,771 )
Change in operating assets and liabilities:                        

Add decrease / (increase) in trade and other receivables

    516,285       (557,253 )     (958,466 )
Add decrease / (increase) in inventories     (534,447 )     480,864       (194,279 )
Add (increase) / decrease in other operating assets     192,269       (353,625 )     71,353  
Add decrease in financial assets     -       -       557,676  
Add (decrease) / increase in trade and other payables     (24,700 )     (606,417 )     890,102  
Add (decrease) / increase in other operating liabilities     -       (91,499 )     (451,092 )
 Net Cash Flows Used In Operating Activities     (3,259,720 )     (6,136,949 )     (5,880,139 )

 

(b) Non-cash financing and investing activities

 

See Note 17 for details regarding issues of options to employees.