| Schedule of Segment Information for the Reportable Segments |
The segment information for the reportable segments for the year ended June 30, 2026 is as follows: | | | Research and development | | | Hyper-immune products | | | Corporate | | | Total | | | 2026 | | A$ | | | A$ | | | A$ | | | A$ | | | Hyper-immune products revenue | | | - | | | | 7,713,601 | | | | - | | | | 7,713,601 | | | Cost of sales of goods | | | - | | | | (2,738,529 | ) | | | - | | | | (2,738,529 | ) | | Gross profit | | | - | | | | 4,975,072 | | | | - | | | | 4,975,072 | | | Other income | | | 1,122,132 | | | | 47,737 | | | | - | | | | 1,169,869 | | | Net foreign exchange gains/(losses) | | | - | | | | - | | | | (285,115 | ) | | | (285,115 | ) | | Movement in inventory provision | | | - | | | | - | | | | - | | | | - | | | General and administrative expenses | | | - | | | | - | | | | (4,305,555 | ) | | | (4,305,555 | ) | | Research and development expenses | | | (1,933,440 | ) | | | - | | | | - | | | | (1,933,440 | ) | | Selling and marketing expenses | | | - | | | | (3,471,556 | ) | | | - | | | | (3,471,556 | ) | | Operating profit/(loss) | | | (811,308 | ) | | | 1,551,253 | | | | (4,590,670 | ) | | | (3,850,725 | ) | | Finance income | | | - | | | | - | | | | 185,438 | | | | 185,438 | | | Finance costs | | | - | | | | - | | | | (14,712 | ) | | | (14,712 | ) | | Share of loss from associates | | | - | | | | - | | | | - | | | | - | | | Profit/(loss) for the year | | | (811,308 | ) | | | 1,551,253 | | | | (4,419,944 | ) | | | (3,679,999 | ) | | Assets | | | | | | | | | | | | | | | | | | Segment assets | | | 782,313 | | | | 2,900,653 | | | | 9,468,732 | | | | 13,151,698 | | | Total assets | | | 782,313 | | | | 2,900,653 | | | | 9,468,732 | | | | 13,151,698 | | | Liabilities | | | | | | | | | | | | | | | | | | Segment liabilities | | | 179,995 | | | | 744,280 | | | | 1,062,396 | | | | 1,986,671 | | | Total liabilities | | | 179,995 | | | | 744,280 | | | | 1,062,396 | | | | 1,986,671 | |
The segment information for the reportable segments for the year ended June 30, 2025 is as follows: | | | Research and development | | | Hyper-immune products | | | Corporate | | | Total | | | 2025 | | A$ | | | A$ | | | A$ | | | A$ | | | Hyper-immune products revenue | | | - | | | | 7,287,002 | | | | - | | | | 7,287,002 | | | Cost of sales of goods | | | - | | | | (2,521,903 | ) | | | - | | | | (2,521,903 | ) | | Gross profit | | | - | | | | 4,765,099 | | | | - | | | | 4,765,099 | | | Other income | | | 1,380,993 | | | | 30,512 | | | | - | | | | 1,411,505 | | | Net foreign exchange gains/(losses) | | | - | | | | - | | | | 12,183 | | | | 12,183 | | | General and administrative expenses | | | (562,960 | ) | | | - | | | | (3,920,663 | ) | | | (4,483,623 | ) | | Research and development expenses | | | (3,597,296 | ) | | | - | | | | - | | | | (3,597,296 | ) | | Selling and marketing expenses | | | - | | | | (3,452,416 | ) | | | - | | | | (3,452,416 | ) | | Operating profit/(loss) | | | (2,779,263 | ) | | | 1,343,195 | | | | (3,908,480 | ) | | | (5,344,548 | ) | | Finance income | | | - | | | | - | | | | 135,866 | | | | 135,866 | | | Finance costs | | | - | | | | - | | | | (7,305 | ) | | | (7,305 | ) | | Profit/(loss) for the year | | | (2,779,263 | ) | | | 1,343,195 | | | | (3,779,919 | ) | | | (5,215,987 | ) | | | | | | | | | | | | | | | | | | | | Assets | | | | | | | | | | | | | | | | | | Segment assets | | | 1,110,514 | | | | 1,737,563 | | | | 7,281,765 | | | | 10,129,842 | | | Total assets | | | 1,110,514 | | | | 1,737,563 | | | | 7,281,765 | | | | 10,129,842 | | | | | | | | | | | | | | | | | | | | | Liabilities | | | | | | | | | | | | | | | | | | Segment liabilities | | | 230,875 | | | | 617,461 | | | | 1,212,451 | | | | 2,060,787 | | | Total liabilities | | | 230,875 | | | | 617,461 | | | | 1,212,451 | | | | 2,060,787 | | The segment information for the reportable segments for the year ended June 30, 2024 is as follows: | | | Research and development | | | Hyper-immune products | | | Corporate | | | Total | | | 2024 | | A$ | | | A$ | | | A$ | | | A$ | | | Hyper-immune products revenue | | | - | | | | 4,902,865 | | | | - | | | | 4,902,865 | | | Cost of sales of goods | | | - | | | | (1,566,068 | ) | | | - | | | | (1,566,068 | ) | | Gross profit | | | - | | | | 3,336,797 | | | | - | | | | 3,336,797 | | | Other income | | | 3,364,439 | | | | 43,760 | | | | - | | | | 3,408,199 | | | Fair value losses to financial assets | | | - | | | | - | | | | (557,676 | ) | | | (557,676 | ) | | Net foreign exchange gains/(losses) | | | - | | | | - | | | | (27,603 | ) | | | (27,603 | ) | | General and administrative expenses | | | (460,251 | ) | | | (3,565 | ) | | | (4,091,910 | ) | | | (4,555,726 | ) | | Research and development expenses | | | (5,375,461 | ) | | | - | | | | - | | | | (5,375,461 | ) | | Selling and marketing expenses | | | - | | | | (2,029,648 | ) | | | - | | | | (2,029,648 | ) | | Operating profit/(loss) | | | (2,471,273 | ) | | | 1,347,344 | | | | (4,677,189 | ) | | | (5,801,118 | ) | | Finance income | | | - | | | | - | | | | 327,756 | | | | 327,756 | | | Finance costs | | | - | | | | - | | | | (7,576 | ) | | | (7,576 | ) | | Share of loss from associates | | | - | | | | - | | | | (1,456,019 | ) | | | (1,456,019 | ) | | Profit/(loss) for the year | | | (2,471,273 | ) | | | 1,347,344 | | | | (5,813,028 | ) | | | (6,936,957 | ) | | Assets | | | | | | | | | | | | | | | | | | Segment assets | | | 768,370 | | | | 2,845,096 | | | | 11,936,503 | | | | 15,549,969 | | | Total assets | | | 768,370 | | | | 2,845,096 | | | | 11,936,503 | | | | 15,549,969 | | | Liabilities | | | | | | | | | | | | | | | | | | Segment liabilities | | | 604,018 | | | | 206,524 | | | | 2,029,983 | | | | 2,840,525 | | | Total liabilities | | | 604,018 | | | | 206,524 | | | | 2,029,983 | | | | 2,840,525 | |
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| Schedule of Major Product Lines and Geographical Regions |
The group derives revenue from the transfer of hyper-immune products at a point in time in the following major product lines and geographical regions: | | | Travelan | | | ProIBS | | | Protectyn | | | | | | | | Australia | | | United States | | | Canada | | | Australia | | | Australia | | | Total | | | 2026 | | A$ | | | A$ | | | A$ | | | A$ | | | A$ | | | A$ | | | Hyper-immune products revenue | | | 5,672,502 | | | | 1,768,411 | | | | 165,668 | | | | 85,221 | | | | 21,799 | | | | 7,713,601 | | | Revenue from external customers | | | 5,672,502 | | | | 1,768,411 | | | | 165,668 | | | | 85,221 | | | | 21,799 | | | | 7,713,601 | | | | | Travelan | | | Protectyn | | | | | | | | Australia | | | United States | | | Canada | | | Australia | | | Total | | | 2025 | | A$ | | | A$ | | | A$ | | | A$ | | | A$ | | | Hyper-immune products revenue | | | 5,201,385 | | | | 1,658,336 | | | | 378,706 | | | | 48,575 | | | | 7,287,002 | | | Revenue from external customers | | | 5,201,385 | | | | 1,658,336 | | | | 378,706 | | | | 48,575 | | | | 7,287,002 | | | | | Travelan | | | Protectyn | | | | | | | | Australia | | | United States | | | Canada | | | Australia | | | Total | | | 2024 | | A$ | | | A$ | | | A$ | | | A$ | | | A$ | | | Hyper-immune products revenue | | | 3,702,876 | | | | 1,075,614 | | | | 80,888 | | | | 43,487 | | | | 4,902,865 | | | Revenue from external customers | | | 3,702,876 | | | | 1,075,614 | | | | 80,888 | | | | 43,487 | | | | 4,902,865 | |
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