| Schedule of Reserves |
| | | 30 June
2026
$ | | | 30 June
2025
$ | | | Foreign currency translation reserve | | | (8,119,372 | ) | | | 271,902 | | | NASDAQ listing reserve | | | 43,998,710 | | | | 43,998,710 | | | Share-based payment reserve | | | 61,653,123 | | | | 4,743,075 | | | | | | 97,532,461 | | | | 49,013,687 | |
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| Schedule of Foreign Currency Translation Reserve |
The foreign currency translation reserve is used to record exchange differences arising from the translation of financial statements of foreign subsidiaries. | | | 30 June
2026
$ | | | 30 June
2025
$ | | | Balance at beginning of year | | | 271,902 | | | | (4,412,218 | ) | | Foreign currency exchange differences arising on translation of foreign operations | | | (8,391,274 | ) | | | 4,684,120 | | | Balance at end of year | | | (8,119,372 | ) | | | 271,902 | |
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| Schedule of Share-Based Payment Reserve |
The share-based payment reserve records items recognised as expenses on valuation of employee share options and options issued to directors and consultants. | | | 30 June
2026
$ | | | 30 June
2025
$ | | | Balance at beginning of year | | | 4,743,075 | | | | 790,690 | | | Issue of RSUs to Directors and management (note 25) | | | 61,913,426 | | | | 27,044,194 | | | Issue of RSUs to suppliers | | | - | | | | 80,700 | | | Issue of RSU’s to Directors and management in lieu of fees | | | - | | | | 1,079,318 | | | Transaction costs for PIPE Warrants | | | - | | | | 25,703 | | | Issue of warrants PIPE (Brokers) (i) | | | 3,661,200 | | | | 160,574 | | | Exercise of warrants (cashless) | | | (31,678 | ) | | | - | | | Issue of shares upon vesting of RSU’s | | | (8,632,900 | ) | | | (24,438,104 | ) | | Balance at end of year | | | 61,653,123 | | | | 4,743,075 | | | | (i) | On October 6, 2025, a total of 600,000 warrants were issued to brokers of the PIPE. The unlisted warrants have an exercise price of $7.00 each on or before 6 October 2031. The warrants are classified as an equity settled share-based payment expense under IFRS 2 (note 4). |
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