| Schedule of Movements in Share-based Payments Reserve |
(b) Movements in Share-Based Payments Reserve During the Year | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Number of Unlisted Options (Note 17(c)) | | Number of Performance Rights (Note 17(d)) | | No. of Restricted Stock Units (Note 17(e)) | | US$ | | 2026 | | | | | | | | | | June 30, 2025 | | 12,904,118 | | 7,504,409 | | 4,798,225 | | 6,469,201 | | | Grant of employee options, rights and RSUs | | 4,086,871 | | 769,077 | | 853,979 | | - | | | Exercise of options, rights and RSUs | | (2,118,279) | | (595,000) | | (1,540,516) | | (3,243,161) | | | | | | | | | | | | | | | | | | | | | Lapse/forfeiture of employee options, rights and RSUs | | (8,000,000) | | (630,000) | | (1,018) | | - | | | Share-based payment expense | | - | | - | | - | | 9,166,334 | | | June 30, 2026 | | 6,872,710 | | 7,048,486 | | 4,110,670 | | 12,392,374 | | | | | | | | | | | | 2025 | | | | | | | | | | June 30, 2024 | | 11,749,372 | | 27,469,335 | | 4,377,034 | | 13,440,265 | | | Grant of employee options, rights and RSUs | | 2,679,746 | | 5,288,409 | | 2,220,020 | | - | | | Exercise of options, rights and RSUs | | (1,525,000) | | (24,273,335) | | (1,639,496) | | (15,818,993) | | | Issue of shares to consultants | | - | | - | | - | | (470,262) | | | Issue of shares to Director in lieu of bonus | | - | | - | | - | | (250,000) | | | Lapse/forfeiture of employee rights and RSUs | | - | | (980,000) | | (159,333) | | - | | | Share-based payment expense | | - | | - | | - | | 9,568,191 | | | June 30, 2025 | | 12,904,118 | | 7,504,409 | | 4,798,225 | | 6,469,201 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 2024 | | | | | | | | | | June 30, 2023 | | 23,011,372 | | | 29,146,000 | | | 824,371 | | | 15,004,052 | | | Grant of employee rights and RSUs | | - | | | 4,021,000 | | | 3,894,124 | | | - | | | Exercise of options, rights and RSUs | | (11,262,000) | | | (5,147,665) | | | (341,461) | | | (4,726,904) | | | Issue of shares to consultants | | - | | | - | | | - | | | (470,000) | | | Expiry of employee rights | | - | | | (550,000) | | | - | | | (158,424) | | | Share-based payment expense | | - | | | - | | | - | | | 3,791,541 | | | June 30, 2024 | | 11,749,372 | | 27,469,335 | | 4,377,034 | | 13,440,265 | |
Note: For details on the valuation of Unlisted Options, Performance Rights and RSUs, including models and assumptions used, refer to Note 21 of the financial statements.
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