| Schedule of Reconciliation of Cash Flow From Operations with Loss After Income Tax |
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 | ) |
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