v3.26.3
RELATED PARTIES
 12 Months Ended
Jun. 30, 2026
Disclosure of transactions between related parties [abstract]  
RELATED PARTIES RELATED PARTIES
(a)    Subsidiaries
Equity Interest
Country of202620252024
Incorporation%%%
Hyperion Metals (Australia) Pty LtdAustralia100100100
IperionX Critical Minerals LLCUnited States100100100
IperionX Technology LLCUnited States100100100
IperionX Inc.United States100100100
(b)    Ultimate Parent
IperionX Limited is the ultimate parent of the Group.
(c)    Key Management Personnel
The aggregate compensation made to KMP of the Group is set out below:
202620252024
US$US$US$
Short-term employee benefits4,296,651 4,012,976 3,100,958 
Post-employment benefits54,012 62,632 68,300 
Share-based payments6,661,094 5,496,070 2,749,346 
Total compensation11,011,757 9,571,678 5,918,604 
No loans were provided to or received from KMP during the year ended June 30, 2026 (2025: nil) (2024: nil).
Mr. Gregory Swan, former Company Secretary, provided services through a services agreement with the Apollo Group. During the 2024 fiscal year, Apollo Group was paid $270,763 (A$413,000) for the provision of serviced office facilities and administrative, accounting and company secretarial services to the Group.
(d)    Other transactions with Related Parties
Performance Industries, Inc., a company associated with Mr. Scott Sparks, COO of the Company, was paid $70,660 during the fiscal year 2026 (2025: nil) (2024: $53,138) for the provision of engineering and construction services to the Group. The Company considers that the services provided by Performance Industries, Inc. were provided on an arm’s length or better basis.
Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note.