v3.26.3
Financial Risk Management Objectives and Policies (Tables)
 12 Months Ended
Jun. 30, 2026
Financial Risk Management Objectives and Policies [Abstract]  
Schedule of Foreign Currency Risk

The group’s exposure to foreign currency risk at the end of the reporting period, expressed in Australian dollars, was as follows:

 

    2026     2025  
    USD
A$		     CAD
A$		     HKD
A$		     USD
A$		     CAD
A$		     HKD
A$		  
Cash and cash equivalents     486,627       42,919             -       1,078,285       15,680             -  
Trade receivables     87,954       16,337       -       77,660       60,631       -  
Trade payables     197,462       12,750       -       93,240       36,101       24,692  
Total exposure     772,043       72,006       -       1,249,185       112,412       24,692  
Schedule of Exchange Rates
    Impact on loss for
the period		     Impact on other
components
of equity		  
    2026
A$		     2025
A$		     2026
A$		     2025
A$		  
USD/AUD exchange rate – change by 3.6% (2025: 4.6%)     27,794       57,463       4,652       5,178  

 

* Holding all other variables constant
Schedule of Loss Allowance

On that basis, the loss allowance as at June 30, 2026 was determined as follows for trade receivables:

 

    Days past due  
30 June 2026   Current
A$		     1-30
A$		     31-60
A$		     61-90
A$		     91-120
A$		     121+
A$		     Total
A$		  
Expected credit loss rate1     1.40 %     1.40 %     2.68 %     0 %     0 %     32.38 %        
Gross carrying amount1     564,509       63,418       1,141       -       -       9,705       638,773  
Loss allowance     7,905       889       31       -       -       3,143       11,968  

 

1. Trade receivables balance of $638,773 represents 8.28% of $7,713,601 revenue from contracts with customers of the current fiscal year. Based on the expected credit losses assessment and review of individual accounts, $11,968 was provided for. Subsequent to 30 June 2026, above 98% of the trade receivables balance has since been received in cash.

 

On that basis, the loss allowance as at June 30, 2025 was determined as follows for trade receivables:

 

    Days past due  
30 June 2025   Current
A$		     1-30
A$		     31-60
A$		     61-90
A$		     91-120
A$		     121+
A$		     Total
A$		  
Expected credit loss rate1     1.80 %     4.17 %     9.09 %     19.34 %     24.55 %     33.15 %        
Gross carrying amount1     599,670       157,576       26,162       (9,559 )     -       53,009       826,857  
Loss allowance     10,789       6,575       2,379       (1,849 )     -       17,572       35,466  

 

1. Trade receivables balance of $826,857 represents 11.35% of $7,287,002 revenue from contracts with customers of the current fiscal year. Based on the expected credit losses assessment and review of individual accounts, $35,466 was provided for. Subsequent to 30 June 2025, above 87% of the trade receivables balance has since been received in cash.
Schedule of Contractual Discounted Cash Flows The amounts disclosed in the table are the contractual undiscounted cash flows.

 

Contractual maturities   Less than
6 months		     6 - 12
months		     Between
1 and 2
years		     Between
2 and 5
years		     Over
5 years		     Total
contractual
cash flows		     Carrying
amount
(assets)/
liabilities		  
of financial liabilities   A$     A$     A$     A$     A$     A$     A$  
At 30 June 2026                                          
Trade and other payables     1,345,485       -       -       -       -       1,345,485       1,345,485  
Lease liabilities     14,984       15,622       33,268       125,669       -       189,543       189,543  
Total     1,360,469       15,622       33,268       125,669       -       1,535,028       1,535,028  
At 30 June 2025                                                        
Trade and other payables     1,529,435       -       -       -       -       1,529,435       1,529,435  
Lease liabilities     24,725       24,725       49,449       24,725       -       123,624       123,624  
Total     1,554,160       24,725       49,449       24,725       -       1,653,059       1,653,059