v3.26.3
Share-based compensation (Tables)
 12 Months Ended
Jun. 30, 2026
Notes and other explanatory information [abstract]  
Schedule of share option outstanding

Details of the share option outstanding as at June 30, 2026 and 2025 are as follows:

 

   June 30, 2026   June 30, 2025 
   Number of
options		   Weighted
average
exercise
price
per share		   Number of
options		   Weighted
average
exercise
price
per share		 
Outstanding, beginning of the year   2,284,000   $0.78    2,759,000   $0.75 
Granted   1,929,500    1.73    113,051    4.08 
Exercised   (769,310)   0.78    (588,051)   4.08 
Forfeited   (7,500)   3.43    -    - 
Outstanding, end of the year   3,436,690    1.32    2,284,000    0.78 
Exercisable share options, end of year   1,974,515    1.03    2,284,000    0.76 
Schedule of the range of exercise prices, the weighted average exercise price and the weighted average remaining contractual life

As at June 30, 2026, the range of exercise prices, the weighted average exercise price and the weighted average remaining contractual life are as follows:

 

Range of exercise prices   Number
outstanding		   Weighted
average
exercise price
per share		  

Weighted

average

remaining contractual

life (years)

 
$0.75    1,502,330   $0.75    1.60 
$1.34    520,000    1.34    4.90 
$1.89    1,375,360    1.89    4.33 
$2.20 - $3.00    39,000    2.53    4.30 
      3,436,690   $1.32    3.22 
Schedule of share options granted

The following table presents the share options granted during the years ended June 30, 2026 and 2025, respectively, and the key assumptions used in determining the grant-date fair value of the awards.

 

Grant date  July 30, 2025   August 21, 2025   October 7, 2025   February 20, 2026 
Options granted   1,394,500    7,500    7,500    520,000 
Granted value  $0.98   $1.56   $1.35   $1.34 
Vesting period (years)   2 years    2 years    2 years    2 years 
Risk free interest rate   3.00%   2.94%   2.66%   2.69%
Volatility   57.88%   57.88%   58.72%   60.24%
Expected life (years)   5 years    5 years    5 years    5 years 
Dividend yield   -    -    -    - 

 

Grant date  April 02, 2025   May 27, 2025   June 24, 2025 
Options granted   7,500    10,000    14,000 
Granted value  $1.07   $0.70   $0.79 
Vesting period (years)   2 years    2 years    2 years 
Risk free interest rate   2.54%   2.80%   2.82%
Volatility   30.15%   30.28%   30.36%
Expected life (years)   5 years    5 years    5 years 
Dividend yield   -    -    - 
Schedule of RSUs outstanding

Details of the RSUs outstanding as at June 30, 2026 and 2025 are as follows:

 

   June 30, 2026   June 30, 2025 
   Number of
RSU		  

Weighted

average

grant date

fair value
per RSU

   Number of
RSU		  

Weighted

average

grant date

fair value
per RSU

 
Outstanding, beginning of the year   276,677   $0.91    265,000   $0.86 
Granted   2,363,854    1.18    520,058    3.09 
Exercised   (354,275)   2.06    (508,381)   3.11 
Forfeited   -    -    -    - 
Outstanding, end of the year   2,286,256   $1.02    276,677   $0.91 
Schedule of RSUs granted and related grant details

 

Grant Date  RSUs granted   Grant value   Vesting date(2)
July 30, 2025 (1)   75,390   $143   August 15, 2025
October 8, 2025   137,500   $413   February 8, 2026
February 20, 2026 (1)   100,000   $122   January 31, 2027
April 6, 2026   114,708   $98   May 1, 2026
May 22, 2026(1)   1,936,256   $1,981   June 30, 2026

 

Grant Date  RSUs Granted   Grant Value   Vesting Date (2)
2025-01-13 (1)   200,000   $590   April 15, 2025
2025-02-18   1,913   $13   February 19, 2025
2025-04-02 (1)   20,000   $67   August 1, 2025
2025-04-08   281,468   $980   April 14, 2025
2025-06-24   16,677   $41   July 15, 2025

 

(1)This is a regularly scheduled annual grant as part of the Company’s executive and employee compensation plan.
(2)Vesting date reflects the final vesting date if vesting occurs in tranches over a period of time.