Summary of Material Accounting Policies (Tables)

12 Months Ended

Jun. 30, 2026

Summary of Material Accounting Policies [Abstract]

Schedule of New Accounting Standards and Interpretations

Title

Summary

Application
date of standard

Application
date for the Group

Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 Financial Instruments)

The Amendments clarify

§ the requirements related to the date of recognition and derecognition of financial assets and financial liabilities, with an exception for derecognition of financial liabilities settled via an electronic transfer.

§ the requirements for assessing contractual cash flow characteristics of financial assets.

§ characteristics of non-recourse loans and contractually linked instruments.

The Amendments also introduce certain disclosure requirements for financial instruments.

This standard is not expected to have a material impact on the Group’s financial statements and disclosures

1 January 2026

Title		Summary		Application date of standard		Application date for the Group
IFRS 18 Presentation and Disclosure in Financial Statements		This Standard sets out significant new requirements for how financial statements are presented, with particular focus on the statement of profit or loss, including requirements for mandatory sub-totals to be presented, aggregation and disaggregation of information, as well as disclosures related to management-defined performance measures.		The Company is evaluating the impact of the standard on the Group’s financial statements and disclosures		1 January 2027

Schedule of Estimated Useful Lives

The following estimated useful life are used in the calculation of depreciation:

Plant and equipment (office)		3 years
Plant and equipment (site)		5 years
Buildings		20 years