CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME - USD ($) |
12 Months Ended | ||
|---|---|---|---|
Jun. 30, 2026 |
Jun. 30, 2025 |
Jun. 30, 2024 |
|
| Continuing operations | |||
| Research and development costs | $ (25,193,985) | $ (12,748,973) | $ (8,712,610) |
| Exploration and evaluation expenses | (5,380,636) | (2,894,369) | (1,950,583) |
| Corporate and administrative expenses | (25,917,366) | (10,686,376) | (4,516,393) |
| Business development expenses | (4,049,905) | (3,373,992) | (3,646,141) |
| Share-based payment expenses | (9,166,334) | (9,568,191) | (3,791,541) |
| Finance income | 1,871,307 | 3,550,633 | 546,029 |
| Finance costs | (3,465,223) | (306,250) | (187,119) |
| Other income and expenses | 4,534,380 | 678,843 | 414,712 |
| Loss before income tax | (66,767,762) | (35,348,675) | (21,843,646) |
| Income tax expense | 0 | 0 | 0 |
| Loss for the year | (66,767,762) | (35,348,675) | (21,843,646) |
| Loss attributable to shareholders of IperionX Limited | (66,767,762) | (35,348,675) | (21,843,646) |
| Items that may be reclassified subsequently to profit or loss: | |||
| Exchange differences arising on translation into presentation currency | 3,709,446 | (1,602,139) | (170,014) |
| Other comprehensive income (loss) for the year, net of tax | 3,709,446 | (1,602,139) | (170,014) |
| Total comprehensive loss for the year | (63,058,316) | (36,950,814) | (22,013,660) |
| Total comprehensive loss attributable to shareholders of IperionX Limited | $ (63,058,316) | $ (36,950,814) | $ (22,013,660) |
| Basic loss per share (US$ per share) | $ (0.20) | $ (0.12) | $ (0.10) |
| Diluted loss per share (US$ per share) | $ (0.20) | $ (0.12) | $ (0.10) |
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- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of expenditure directly attributable to business development activities, recognized in profit or loss. No definition available.
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- Definition Continuing operations [Abstract] No definition available.
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