Security deposits
Non-Current Security Deposits
Non-Current Security Deposits
Exploration and evaluation assets
Carrying amount, beginning balance
Carrying amount, ending balance
Assets arising from exploration for and evaluation of mineral resources
Items that may be reclassified subsequently to profit or loss:
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
Interest expense
Interest expense
Number of Options [Abstract]
Number of options [Abstract]
Number of options [Abstract]
Restricted Share Units, Series 3
Restricted Share Units, Series 3 [Member]
Restricted Share Units, Series 3
Purchase of property, plant and equipment
Purchase of property, plant and equipment, classified as investing activities
Vesting hurdle (30-day VWAP) (weighted average)
Vesting Hurdle (30-day VWAP) (weighted average) (in dollars per share)
Volume Weighted Average Price
Small Business Innovation Research (SBIR) Funding Program, Task Order 2
Small Business Innovation Research (SBIR) Funding Program, Task Order 2 [Member]
Small Business Innovation Research (SBIR) Funding Program, Task Order 2
Tax losses available to offset against future taxable income
Unused tax losses [member]
Deferred Income
Description of Accounting Policy For Deferred Income [Policy Text Block]
Description of Accounting Policy For Deferred Income
Director And Employee Performance Rights, Expiring April 2, 2031
Director And Employee Performance Rights, Expiring April 2, 2031 [Member]
Director And Employee Performance Rights, Expiring April 2, 2031
Issue of shares – conversion of rights (in shares)
Number Of Shares Issued Through Conversion Of Rights
Number Of Shares Issued Through Conversion Of Rights
Expense relating to short-term leases and leases of low-value assets
Expense Relating To Short-Term Leases And Low-Value Assets For Which Recognition Exception Has Been Used
The amount of the expense relating to leases of short-term leases and low-value assets accounted for applying paragraph 6 of IFRS 16.
Foreign Currency Translation Reserve
Reserve of exchange differences on translation [member]
Entity File Number
Entity File Number
Payables and provisions
Adjustments for increase (decrease) in payables and provisions
Adjustments for increase (decrease) in payables and provisions to reconcile profit (loss) to net cash flow from (used in) operating activities.
Director And Employee Options, Expiring April 2, 2031, At $22.00
Director And Employee Options, Expiring April 2, 2031, At $22.00 [Member]
Director And Employee Options, Expiring April 2, 2031, At $22.00
Dividends paid
Dividends paid, ordinary shares
Government grants, term (in months)
Government Grants, Term
Government Grants, Term
Schedule of Intangible Assets
Disclosure of detailed information about intangible assets [text block]
Performance Rights, Series 15
Performance Rights, Series 15 [Member]
Performance Rights, Series 15
Issue of shares to Director in lieu of bonus
Increase (Decrease) Through Shares To Directors, Equity
Increase (Decrease) Through Shares To Directors, Equity
Useful life measured as period of time, intangible assets other than goodwill
Useful life measured as period of time, intangible assets other than goodwill
Performance Rights, Series 10
Performance Rights, Series 10 [Member]
Performance Rights, Series 10
Classes of share capital [axis]
Classes of share capital [axis]
Issue of shares – exercise of options (in shares)
Exercise (in shares)
Stock Option Awards, Exercised/Converted (in shares)
Number of share options exercised in share-based payment arrangement
Intangible Assets [Abstract]
Intangible Assets [Abstract]
Schedule of Income Tax
Disclosure of detailed information about income tax [Table Text Block]
The disclosure of detailed information about income tax.
Expenditure not allowable for income tax purposes
Tax effect of expense not deductible in determining taxable profit (tax loss)
Types of antidilutive instruments [domain]
Types of antidilutive instruments [domain]
Number of instruments that are antidilutive in period presented (in shares)
Number of instruments that are antidilutive in period presented
2029
Later than two years and not later than three years [member]
Cash and cash equivalents [abstract]
Cash and cash equivalents [abstract]
TOTAL EQUITY
Beginning balance
Ending balance
Issued capital
Equity
Finance income
Finance income [Abstract]
Finance income [Abstract]
Government grants, cumulative equity capital raised
Government Grants, Cumulative Equity Capital Raised
Government Grants, Cumulative Equity Capital Raised
Entity Addresses, Address Type [Axis]
Entity Addresses, Address Type [Axis]
Other non-current prepayments
Non-Current Other Prepayments
Non-Current Other Prepayments
Entity Addresses [Table]
Entity Addresses [Table]
Performance Rights, Series 5
Performance Rights, Series 5 [Member]
Performance Rights, Series 5
Property, plant and equipment
Property, plant and equipment
Performance Rights
Performance Rights [Member]
This member stands for performance rights.
Schedule of Amounts Recognized in Profit or Loss
Disclosure of quantitative information about right-of-use assets [text block]
Fair Value Estimation
Description of accounting policy for fair value measurement [text block]
Disclosure of detailed information about borrowings [table]
Disclosure of detailed information about borrowings [table]
Exercise (in shares)
Number of shares vest upon achieving service based condition (in shares)
Exercised/Converted (in shares)
Number of other equity instruments exercised or vested in share-based payment arrangement
Government grants, full operating capacity, nonmonetary amounts
Government Grants, Full Operating Capacity, Nonmonetary Amount
Government Grants, Full Operating Capacity, Nonmonetary Amount
Depositary share equivalent, ordinary shares
Sale Of Stock, Depositary Shares Equivalent, Ordinary Shares
Sale Of Stock, Depositary Shares Equivalent, Ordinary Shares
Research and Development Expenditure
Description of accounting policy for research and development expense [text block]
Statement of changes in equity [line items]
Statement of changes in equity [line items]
Restricted Share Units, Series 15
Restricted Share Units, Series 15 [Member]
Restricted Share Units, Series 15
Types of contracts [domain]
Types of contracts [domain]
Stock Option Awards, Granted (in shares)
Options, Number (in shares)
Number of share options granted in share-based payment arrangement
Grant recognized during the period
Income from government grants
INVENTORY [Abstract]
Inventory [Abstract]
Disclosure of detailed information about property, plant and equipment [line items]
Disclosure of detailed information about property, plant and equipment [line items]
Net loss for the year
Retained earnings, profit (loss) for reporting period
Expiry (in shares)
Number of other equity instruments expired in share-based payment arrangement
Share Options, Series 30
Share Options, Series 30 [Member]
Share Options, Series 30
Dividends proposed or declared
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners
Disclosure of non-adjusting events after reporting period [abstract]
Disclosure of non-adjusting events after reporting period [abstract]
Restricted Share Units, Series 21
Restricted Share Units, Series 21 [Member]
Restricted Share Units, Series 21
Capital allowances
Unused tax credits capital allowances [Member]
This member stands for tax credits that have been received and are carried forward for use against future taxable profit related to capital allowances.
Stock Option Awards, beginning balance (in dollars per share)
Stock Option Awards, ending balance (in dollars per share)
Weighted average exercise price of share options outstanding in share-based payment arrangement
Loss attributable to shareholders of IperionX Limited
Profit (loss), attributable to owners of parent
Prepayments
Total current prepayments
Current prepayments
Other operating expenses
Other Research And Development Expenses
Other Research And Development Expenses
Statement of financial position [abstract]
Statement of financial position [abstract]
Legal expenses
Legal Expenses Related To Selling, General And Administrative Expense
Legal Expenses Related To Selling, General And Administrative Expense
Interest Income
Description of accounting policy for interest income and expense [text block]
Other income and expenses
Other income and expenses
Other operating income (expense)
Cover [Abstract]
Cover [Abstract]
Schedule of Movements in Issued Capital
Disclosure of movements in issued capital [Table Text Block]
The disclosure of movements in issued capital.
Purchase of exploration and evaluation assets
Purchase of exploration and evaluation assets
Employee Restricted Share Unit, Expiring April 2, 2030
Employee Restricted Share Unit, Expiring April 2, 2030 [Member]
Employee Restricted Share Unit, Expiring April 2, 2030
Number of global patents owned
Intangible Assets Other Than Goodwill Held By Entity
Government grants, capacity scale-up nonmonetary amount
Government Grants, Capacity Scale-Up Nonmonetary Amount
Government Grants, Capacity Scale-Up Nonmonetary Amount
Share Options, Series 8
Share Options, Series 8 [Member]
Share Options, Series 8
Employee Restricted Share Unit, Expiring December 31, 2028
Employee Restricted Share Unit, Expiring December 31, 2028 [Member]
Employee Restricted Share Unit, Expiring December 31, 2028
Issued and Unissued Capital
Description of accounting policy for issued capital and unissued capital [Policy Text Block]
The description of the entity's accounting policy for issued capital and unissued capital.
Provisions
Description of accounting policy for provisions [text block]
Total Current Liabilities
Current liabilities
Classes of intangible assets other than goodwill [axis]
Classes of intangible assets other than goodwill [axis]
Trade and Other Receivables [Abstract]
Trade and other receivables [abstract]
Schedule of Exploration and Evaluation Assets
Disclosure of detailed information about exploration and evaluation assets [Table Text Block]
The disclosure of detailed information about exploration and evaluation assets.
Deferred tax assets
Deferred tax assets
Inventories
Inventories
Current inventories
Employee Restricted Share Unit, Expiring March 2, 2028
Employee Restricted Share Unit, Expiring March 2, 2028 [Member]
Employee Restricted Share Unit, Expiring March 2, 2028
Entity Shell Company
Entity Shell Company
Document Accounting Standard
Document Accounting Standard
Government grants, base value
Government Grants, Base Value
Government Grants, Base Value
Financing activities
Cash flows from (used in) financing activities [abstract]
Exercise of option to purchase settled in shares
Exercise of option to purchase settled in shares
Amount of exercise of option to purchase certain assets satisfied through the issue of shares of the entity.
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Weighted average remaining contractual life of outstanding share options (in years)
Weighted average remaining contractual life of outstanding share options
Share-Based Payments
Description of accounting policy for share-based payment transactions [text block]
Total comprehensive loss for the year
Comprehensive income
Disclosure of Credit Risk
Disclosure of credit risk [text block]
Statement of changes in equity [abstract]
Statement of changes in equity [abstract]
Accumulated losses
Balance at June 30
Retained earnings
Amount incurred by entity for provision of key management personnel services provided by separate management entity
Amount incurred by entity for provision of key management personnel services provided by separate management entity
Weighted Average Exercise Price [Roll Forward]
Weighted average exercise price of instruments [Roll Forward]
A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
+0.5%
Interest Rate Risk, Increase [Member]
Interest Rate Risk, Increase
Buildings and Leasehold Improvements
Buildings and Leasehold Improvements [Member]
'This member stands for a class of plant, property and equipment representing depreciable buildings and leasehold improvements and similar structures for use in operations. [Refer: Property, plant and equipment]
Restricted Share Units, Series 26
Restricted Share Units, Series 26 [Member]
Restricted Share Units, Series 26
Maximum exposure to credit risk
Maximum exposure to credit risk
Payroll taxes on stock compensation benefits
Payroll Taxes On Stock Compensation Benefits Related To Research And Development Expense
Payroll Taxes On Stock Compensation Benefits Related To Research And Development Expense
DEFERRED INCOME
Disclosure of deferred income [text block]
Document Fiscal Period Focus
Document Fiscal Period Focus
Adjustment for expiry of employee rights
Retained Earnings, Adjustment For Expiry Of Employee Rights
The amount of adjustment to retained earning during the period for expiry of employee rights.
Terms and conditions of unlisted options [Abstract]
Terms and conditions of unlisted options [Abstract]
Terms and conditions of unlisted options [Abstract]
TOTAL ASSETS
Assets
Grant (in shares)
Granted (in shares)
Number (in shares)
Number of other equity instruments granted in share-based payment arrangement
Other investing
Other inflows (outflows) of cash, classified as investing activities
Types of risks [domain]
Types of risks [domain]
Income Tax
Description of accounting policy for income tax [text block]
Employee Options, Expiring April 2, 2030
Employee Options, Expiring April 2, 2030 [Member]
Employee Options, Expiring April 2, 2030
Government grants, asset procurement invoiced
Government Grants, Asset Procurement, Invoiced
Government Grants, Asset Procurement, Invoiced
Beginning balance (in shares)
Ending balance (in shares)
Number of other equity instruments outstanding in share-based payment arrangement
Schedule of Deferred Income
Disclosure of detailed information about deferred income explanatory [Table Text Block]
Disclosure of detailed information about deferred income explanatory
Schedule of Movements in Share-based Payments Reserve
Disclosure of movements in share-based payments reserve [Table Text Block]
The disclosure of movements in share-based payments reserve.
Government grants, incurred costs
Government Grants, Incurred Costs
Government Grants, Incurred Costs
Credit risk
Credit risk [member]
Subsidiaries [axis]
Subsidiaries [axis]
Trading Symbol
Trading Symbol
Net loss used in calculating basic earnings per share
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share
U.S. DoW Industrial Base Analysis And Sustainment Grant Program (IBAS)
U.S. DoW Industrial Base Analysis And Sustainment Grant Program (IBAS) [Member]
U.S. DoW Industrial Base Analysis And Sustainment Grant Program (IBAS)
Types of interest rates [axis]
Types of interest rates [axis]
Interest paid
Interest paid, classified as operating activities
Performance Rights, Series 21
Performance Rights, Series 21 [Member]
Performance Rights, Series 21
Research & development costs
Research And Development Expenses [Abstract]
Research And Development Expense
Unlisted Options
Unlisted Options [Member]
This member stands for unlisted options.
Entity Address, City or Town
Entity Address, City or Town
Employee Options, Expiring April 10, 2029
Employee Options, Expiring April 10, 2029 [Member]
Employee Options, Expiring April 10, 2029
Operating Segments
Description of accounting policy for segment reporting [text block]
Current
Current prepayments [abstract]
LOANS AND BORROWINGS
Disclosure of borrowings [text block]
Country of incorporation
Country of incorporation of subsidiary
Contributed Equity
Issued capital
Issued capital [member]
Geographical areas [axis]
Geographical areas [axis]
Performance Rights, Series 2
Performance Rights, Series 2 [Member]
Performance Rights, Series 2
Loans and borrowings
Current
Current borrowings
Hyperion Metals (Australia) Pty Ltd
Hyperion Metals (Australia) Pty Ltd [Member]
Hyperion Metals (Australia) Pty Ltd
Principles of Consolidation
Description of accounting policy for the principles of consolidation explanatory [Policy Text Block]
The description of the entity's accounting policy for the principles of consolidation explanatory.
Basis of Preparation
Description Of Accounting Policy For Basis Of Preparation [Policy Text Block]
The description of the entity's accounting policy for the basis of preparation.
Loss on disposal of property, plant and equipment
Gains (losses) on disposals of property, plant and equipment
Other operating expenses
Other Selling, General And Administrative Expenses
Other Selling, General And Administrative Expenses
Entity Emerging Growth Company
Entity Emerging Growth Company
Entity Common Stock, Shares Outstanding
Entity Common Stock, Shares Outstanding
Exploration and Evaluation Expenditures
Description of accounting policy for exploration and evaluation expenditures [text block]
Performance Rights Awards (market-based conditions)
Performance Rights, Market Conditions [Member]
Performance Rights, Market Conditions
Issue of shares to Blacksand in lieu of cash
Increase (Decrease) Through Shares To Counterparty
The increase (decrease) in equity resulting from the issuance of shares to balcksand.
Number of Outstanding Instruments [Roll Forward]
Number of outstanding instruments [Roll Forward]
A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Intangible assets
Carrying value, beginning balance
Carrying amount, ending balance
Intangible assets other than goodwill
Document Financial Statement Error Correction [Flag]
Document Financial Statement Error Correction [Flag]
Effect of deferred tax assets not brought to account
Tax Effect Of Deferred Tax Assets Not Brought To Account
Tax Effect Of Deferred Tax Assets Not Brought To Account
Trade and Other Payables
Description of accounting policy for trade and other payables [text block]
PREPAYMENTS [Abstract]
PREPAYMENTS [Abstract]
PREPAYMENTS [Abstract]
Disclosure of initial application of standards or interpretations [line items]
Disclosure of initial application of standards or interpretations [line items]
Non-cash reclassification
Increase (decrease) through transfers, property, plant and equipment
Director And Employee Restricted Share Unit, Expiring April 10, 2029
Director And Employee Restricted Share Unit, Expiring April 10, 2029 [Member]
Director And Employee Restricted Share Unit, Expiring April 10, 2029
Cash and cash equivalents
Cash and cash equivalents at beginning of the year
Cash and cash equivalents at the end of the year
Cash at bank and on hand
Cash and cash equivalents
IperionX Inc.
IperionX Inc. [Member]
IperionX Inc.
Terms and conditions of restricted stock units [Abstract]
Terms and conditions of restricted stock units [Abstract]
Terms and conditions of restricted stock units [Abstract]
Tax benefit at the Australian income tax rate of 30%
Tax expense (income) at applicable tax rate
Performance Rights, Series 17
Performance Rights, Series 17 [Member]
Performance Rights, Series 17
Amounts released to profit or loss
Current Government Grants, Released To Profit Or Loss
Current Government Grants, Released To Profit Or Loss
Director And Employee Restricted Share Unit, Expiring December 31, 2026
Director And Employee Restricted Share Unit, Expiring December 31, 2026 [Member]
Director And Employee Restricted Share Unit, Expiring December 31, 2026
Foreign currency translation reserve
Balance at start of year
Balance at end of year
Reserve of exchange differences on translation
Disclosure of non-adjusting events after reporting period [line items]
Disclosure of non-adjusting events after reporting period [line items]
ASSETS
Assets [abstract]
Property, plant, equipment additions in accounts payable and other accrued liabilities
Adjustment For Property, Plant, Equipment In Other Accrued Expenses And Other Liabilities
Adjustment For Property, Plant, Equipment In Other Accrued Expenses And Other Liabilities
Right-of-use assets
Right-of-use assets [member]
IperionX Technology LLC
IperionX Technology LLC [Member]
The name of the entity which is controlled by another entity.
Disclosure of Related Parties
Disclosure of transactions between related parties [text block]
Schedule of Loans and Borrowings
Disclosure of detailed information about borrowings [text block]
DIVIDENDS PAID OR PROVIDED FOR ON ORDINARY SHARES [Abstract]
DIVIDENDS PAID OR PROVIDED FOR ON ORDINARY SHARES [Abstract]
DIVIDENDS PAID OR PROVIDED FOR ON ORDINARY SHARES [Abstract]
United States of America
UNITED STATES
Balance at beginning of the year
Retained earnings, excluding profit (loss) for reporting period
Types of antidilutive instruments [axis]
Types of antidilutive instruments [axis]
U.S. Government, Other Awards
U.S. Government, Other Awards [Member]
U.S. Government, Other Awards
Current Assets
Current assets [abstract]
Performance Rights, Series 3
Performance Rights, Series 3 [Member]
Performance Rights, Series 3
Other payables
Other current payables
Loss on disposal of property, plant and equipment
Losses on disposals of property, plant and equipment
Entity Address, Postal Zip Code
Entity Address, Postal Zip Code
Area of owned property
Asset Acquisition, Area Of Owned Property
Asset Acquisition, Area Of Owned Property
Non-Current Assets
Non-current assets [abstract]
Presentation of leases for lessee [abstract]
Presentation of leases for lessee [abstract]
EXPLORATION AND EVALUATION ASSETS [Abstract]
EXPLORATION AND EVALUATION ASSETS [Abstract]
EXPLORATION AND EVALUATION ASSETS [Abstract]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Disclosure of nature and extent of risks arising from financial instruments [line items]
INCOME TAX
Disclosure of income tax [text block]
Transfers from prepayments
Increase (decrease) through transfers, intangible assets and goodwill
Additions
Acquisitions through business combinations, property, plant and equipment including right-of-use assets
Area of land
Assets Arising From Exploration For And Evaluation Of Mineral Resources, Area of Land
The area of property used in an exploration for and evaluation of mineral resources project.
Share issue costs
Payments for share issue costs
Performance Rights, Series 18
Performance Rights, Series 18 [Member]
Performance Rights, Series 18
Fair value at grant date (weighted average) (in dollars per share)
Weighted Average Fair Value Price At Measurement Date, Other Equity Instruments Granted
Weighted Average Fair Value Price At Measurement Date, Other Equity Instruments Granted
Government grants, entity match
Government Grants, Entity Match
Government Grants, Entity Match
Depositary share equivalent, ordinary shares
Depositary Shares Equivalent, Ordinary Shares
Depositary Shares Equivalent, Ordinary Shares
Disclosure of Contractual Maturity for Financial Liabilities
Disclosure of maturity analysis for non-derivative financial liabilities [text block]
Share Options, Series 1
Share Options, Series 1 [Member]
Share Options, Series 1
Government grants, including entity match
Government Grants, Including Entity Match
Government Grants, Including Entity Match
Issue of shares – share placement
Issue of shares – share placements
Increase (decrease) through share placement, equity
The increase (decrease) in equity resulting from the share placement.
Class B Performance Shares
Class B Performance Shares [Member]
This member stands for classification of performance shares.
Changes in assets and liabilities
Adjustments For Decrease (Increase) In Operating Assets And Operating Liabilities [Abstract]
Adjustments For Decrease (Increase) In Operating Assets And Operating Liabilities
Interest rate risk
Interest rate risk [member]
Disclosure of initial application of standards or interpretations [abstract]
Disclosure of initial application of standards or interpretations [abstract]
City Area Code
City Area Code
+10%
Currency Risk, Increase [Member]
This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of increases in foreign exchange rates.
Reasonably possible change in risk variable, percent
Sensitivity Analysis For Types Of Market Risk, Reasonably Possible Change In Risk Variable, Percent
Sensitivity analysis for types of market risk, reasonably possible change in risk variable, percent
Prepayments
Description Of Accounting Policy For Prepayments [Policy Text Block]
The description of the entity's accounting policy for prepayments.
Schedule of Movements in Foreign Currency Translation Reserve
Disclosure of movements in foreign currency translation reserve [Table Text Block]
The disclosure of movements in foreign currency translation reserve.
Exploration and evaluation expenses
Expense arising from exploration for and evaluation of mineral resources
Performance Rights, Expiring April 10, 2031, VWAP $6.00
Employee Performance Rights, Expiring April 10, 2031, VWAP $6.00 [Member]
Employee Performance Rights, Expiring April 10, 2031, VWAP $6.00
Useful life measured as period of time, property, plant and equipment
Useful life measured as period of time, property, plant and equipment
Reserves within equity [axis]
Reserves within equity [axis]
Performance Rights, Series 33
Performance Rights, Series 33 [Member]
Performance Rights, Series 33
Share-Based Payments Reserve
Reserve of share-based payments [member]
Restricted Share Units, Series 6
Restricted Share Units, Series 6 [Member]
Restricted Share Units, Series 6
Thereafter
Later than five years [member]
Investing activities
Cash flows from (used in) investing activities [abstract]
Commodity price risk
Commodity price risk [member]
RELATED PARTIES
Disclosure of related party [text block]
Performance Rights Awards (performance conditions)
Performance Rights, Performance Conditions [Member]
Performance Rights, Performance Conditions
Government reimbursements for Titan Project DFS
Proceeds From Government Grants, Classified As Operating Activities
Proceeds From Government Grants, Classified As Operating Activities
INTANGIBLES
Disclosure of intangible assets [text block]
Risk-free interest rate (weighted average)
Risk free interest rate, share options granted
Share Options, Series 7
Share Options, Series 7 [Member]
Share Options, Series 7
Apollo Group
Apollo Group [Member]
An entity associated with one or more key management personnel of the reporting entity.
Cash and Cash Equivalents
Description of accounting policy for determining components of cash and cash equivalents [text block]
Disposals
Disposals, property, plant and equipment including right-of-use assets
Performance Rights, Series 8
Performance Rights, Series 8 [Member]
Performance Rights, Series 8
Interest expense on lease liabilities
Interest expense on lease liabilities
Share-based payment expense
Increase (decrease) through share-based payment transactions, equity
Director Restricted Share Unit, Expiring December 23, 2026
Director Restricted Share Unit, Expiring December 23, 2026 [Member]
Director Restricted Share Unit, Expiring December 23, 2026
Receivables and prepayments
Adjustments for decrease (increase) in receivables and prepayments
Adjustments for decrease (increase) in receivables and prepayments to reconcile profit (loss) to net cash flow from (used in) operating activities.
Disclosure of classes of share capital [table]
Disclosure of classes of share capital [table]
Issue of shares to consultants
Issue of shares to consultants
Increase (decrease) through shares to consultants, equity
The increase (decrease) in equity resulting from the issue of shares amount to consultants
Total Non-Current Assets
Non-current assets
Non-current assets
Exchange differences arising on translation into presentation currency
Exchange differences arising on translation into presentation currency
Other comprehensive income, net of tax, exchange differences on translation of foreign operations
Auditor Name
Auditor Name
Loans provided
Transfers under finance agreements from entity, related party transactions
Amortization of right-of-use assets
Adjustments For Amortisation Expense, Right-Of-Use Assets
Adjustments For Amortisation Expense, Right-Of-Use Assets
Share issue costs
Share issue costs
Share issue related cost
Performance Rights, Series 32
Performance Rights, Series 32 [Member]
Performance Rights, Series 32
Restricted Share Units, Series 31
Restricted Share Units, Series 31 [Member]
Restricted Share Units, Series 31
Classes of property, plant and equipment [axis]
Classes of property, plant and equipment [axis]
Share Placement
Share Placement [Member]
Share Placement
Construction prepayments
Current Construction Prepayments
Current Construction Prepayments
Impairment of Non-Financial Assets
Description of accounting policy for impairment of assets [text block]
Classes of property, plant and equipment [domain]
Classes of property, plant and equipment [domain]
Entity Address, Country
Entity Address, Country
TRADE AND OTHER RECEIVABLES
Disclosure of trade and other receivables [text block]
Entity Address, State or Province
Entity Address, State or Province
Number of ordinary shares to be converted from each performance share (in shares)
Conversion Of Convertible Instruments, Shares Converted Into Ordinary Shares
Reconciliation of changes in intangible assets other than goodwill [abstract]
Reconciliation of changes in intangible assets other than goodwill [abstract]
Issue of shares to Directors in lieu of cash bonus (in shares)
Number Of Shares Issued To Directors In Lieu Of Cash Bonus
Number Of Shares Issued To Directors In Lieu Of Cash Bonus
Major ordinary share transactions
Major ordinary share transactions [member]
Expected life (weighted average)
Other Equity Instruments Life, Other Equity Instruments Granted
Other Equity Instruments Life, Other Equity Instruments Granted
Expected life (weighted average)
Option life, share options granted
Net foreign exchange differences
Effect of exchange rate changes on cash and cash equivalents
Minimum net present value requirement
Performance Shares, Convertible, Minimum Net Present Value Requirement
The amount of net present value of assets.
Foreign Currencies
Description of accounting policy for foreign currency translation [text block]
Government grants, remaining asset procurement
Government Grants, Remaining Asset Procurement
Government Grants, Remaining Asset Procurement
Number and Weighted Average Exercise Prices of Options, Rights, and RSUs Granted
Disclosure of number and weighted average exercise prices of instruments outstanding [Table Text Block]
The disclosure of the number and weighted average exercise prices of instruments outstanding.
Impairment loss
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
Government grants, entity contribution
Government Grants, Entity Contribution
Government Grants, Entity Contribution
Net cash flows used in operating activities
Cash flows from (used in) operating activities
Lapse/forfeiture (in shares)
Lapse/forfeiture (in shares)
Forfeited (in shares)
Number of other equity instruments forfeited in share-based payment arrangement
Disclosure of terms and conditions of share-based payment arrangement [line items]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Titan Project
Titan Project [Member]
This member stands for titan project.
Director Options, Expiring December 5, 2026
Director Options, Expiring December 5, 2026 [Member]
Director Options, Expiring December 5, 2026
Document Annual Report
Document Annual Report
Non-Current Liabilities
Non-current liabilities [abstract]
Restricted Share Units, Series 7
Restricted Share Units, Series 7 [Member]
Restricted Share Units, Series 7
SHARE-BASED PAYMENTS
Disclosure of share-based payment arrangements [text block]
Non-current
Non-current prepayments and non-current accrued income other than non-current contract assets [abstract]
Other long-term liabilities
Other non-current financial liabilities
Schedule of Accumulated Losses
Disclosure of Detailed Information About Retained Earnings [Table Text Block]
The disclosure of accumulated losses.
Geographical areas [domain]
Geographical areas [domain]
Schedule of Trade and Other Receivables
Disclosure of detailed information about trade and other receivables explanatory [Table Text Block]
The disclosure of detailed information about trade and other receivables.
Document Fiscal Year Focus
Document Fiscal Year Focus
Trade and other receivables
Total trade and other receivables
Trade and other current receivables
Adjustment for non-cash income and expense items
Adjustments to reconcile profit (loss) [abstract]
FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
Disclosure of financial risk management [text block]
Share Options, Series 14
Share Options, Series 14 [Member]
Share Options, Series 14
Share Options, Series 2
Share Options, Series 2 [Member]
Share Options, Series 2
PREPAYMENTS
Disclosure of prepayments and other assets [text block]
Performance Rights, Expiring April 10, 2031, VWAP $8.00
Employee Performance Rights, Expiring April 10, 2031, VWAP $8.00 [Member]
Employee Performance Rights, Expiring April 10, 2031, VWAP $8.00
Entity Interactive Data Current
Entity Interactive Data Current
Employee Restricted Share Unit, Expiring April 2, 2028
Employee Restricted Share Unit, Expiring April 2, 2028 [Member]
Employee Restricted Share Unit, Expiring April 2, 2028
Government grants, asset procurement
Government Grants, Asset Procurement
Government Grants, Asset Procurement
Issue of shares – conversion of rights
Issue of shares – conversion of rights
Increase (decrease) through conversion of rights, equity
The increase (decrease) in equity resulting from the conversion of rights.
Performance Rights, Series 7
Performance Rights, Series 7 [Member]
Performance Rights, Series 7
Employee Restricted Share Unit, Expiring December 31, 2029
Employee Restricted Share Unit, Expiring December 31, 2029 [Member]
Employee Restricted Share Unit, Expiring December 31, 2029
INCOME AND EXPENSES
Disclosure Of Analysis Of Income And Expense [Text Block]
Disclosure Of Analysis Of Income And Expense
Profit or loss
Sensitivity Analysis For Types Of Market Risk, Reasonably Possible Change In Risk Variable, Impact On Earnings
Quantitative impact of a specified change in a reference variable for a specific type of market risk on earnings. Positive value indicates a favorable impact; negative impact indicates an adverse impact.
Major Restricted Stock Units Transactions
Restricted Stock Units Transactions [Member]
Restricted Stock Units Transactions
Additions
Additions other than through business combinations exploration for and evaluation of mineral resources
The amount of additions to exploration for and evaluation of mineral resources other than those acquired through business combinations.
Share Options, Series 15
Share Options, Series 15 [Member]
Share Options, Series 15
Performance Rights, Series 34
Performance Rights, Series 34 [Member]
Performance Rights, Series 34
Unlisted Options, Expiring April 1, 2027
Unlisted Options, Expiring April 1, 2027 [Member]
Unlisted Options, Expiring April 1, 2027
Grant recognized during the period
Current government grants
Additions
Borrowings, Additions
The amount of additions to loans and borrowings during the period.
Number of Performance Rights and Restricted Stock Units [Abstract]
Number of performance rights and restricted stock units [Abstract]
Number of performance rights and restricted stock units [Abstract]
Reasonably possible change in risk variable, basis points
Sensitivity Analysis For Types Of Market Risk, Reasonably Possible Change In Risk Variable, Basis Points
Sensitivity Analysis For Types Of Market Risk, Reasonably Possible Change In Risk Variable, Basis Points
Finance costs
Finance costs
Finance costs
Separate management entities [axis]
Separate management entities [axis]
Types of interest rates [domain]
Types of interest rates [domain]
Other income
Other income
Non-cash expenses settled with share issuance
Non-Cash Expenses Settled With Share Issuance Related To Selling, General And Administrative Expense
Non-Cash Expenses Settled With Share Issuance Related To Selling, General And Administrative Expense
STATEMENT OF MATERIAL ACCOUNTING POLICIES
Disclosure of material accounting policy information [text block]
Schedule of Australian Financial Reporting Standards and Interpretations Not Yet Applied
Disclosure of expected impact of initial application of new standards or interpretations [text block]
Amortization of right-of-use assets
Amortisation, Right-Of-Use Assets
Amortisation, Right-Of-Use Assets
Government grants, incurrent costs, reimbursements requested
Government Grants, Incurred Costs, Reimbursements Requested
Government Grants, Incurred Costs, Reimbursements Requested
Share-based compensation expense, prepayment
Share-based compensation expense, prepayment
Prepayment of share-based payment expenses recognized through profit or loss recognized as an asset.
Disclosure of detailed information about investment property [line items]
Disclosure of detailed information about investment property [line items]
Repayments
Borrowings, Repayments
The amount of cash outflow to settle loans and borrowings during the period.
Current income tax:
Current tax expense (income) and adjustments for current tax of prior periods [abstract]
Issue of shares – conversion of RSUs (in shares)
Number Of Shares Issued Through Conversion Of Restricted Share Units
Number Of Shares Issued Through Conversion Of Restricted Share Units
Expiry of employee rights
Increase (decrease) through expiry of employee rights, equity
The decrease in equity resulting from expiration of employee rights.
Trade payables
Current trade payables
Impairment
Impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets
Schedule of Sensitivity Analysis in Particular Foreign Currency Rates and Other Variables Remain Constant
Sensitivity analysis for types of market risk [text block]
Total compensation
Key management personnel compensation
Employee Performance Rights, Expiring December 21, 2028 And December 31, 2027
Employee Performance Rights, Expiring December 21, 2028 And December 31, 2027 [Member]
Employee Performance Rights, Expiring December 21, 2028 And December 31, 2027
Receipts from third parties
Receipts from sales of goods and rendering of services
Entity Central Index Key
Entity Central Index Key
Restricted Share Units, Series 29
Restricted Share Units, Series 29 [Member]
Restricted Share Units, Series 29
Disclosure of initial application of standards or interpretations [table]
Disclosure of initial application of standards or interpretations [table]
CASH AND CASH EQUIVALENTS
Disclosure of cash and cash equivalents [text block]
Other finance costs
Other finance cost
Stock Option Awards, beginning balance (in shares)
Stock Option Awards, ending balance (in shares)
Number of share options outstanding in share-based payment arrangement
Imputed interest
Imputed Interest [Member]
Imputed Interest
Finance costs
Finance costs [Abstract]
Finance costs [Abstract]
Deferred tax assets and liabilities
Reconciliation of changes in deferred tax liability (asset) [abstract]
Provisions
Allowance for credit losses [member]
Cash and cash equivalents
Cash And Cash Equivalents1 [Member]
Cash And Cash Equivalents1
Reconciliation of Change in Borrowings [Abstract]
Reconciliation of change in borrowings [Abstract]
Reconciliation of change in borrowings [Abstract]
LOSS PER SHARE
Disclosure of earnings per share [text block]
Gross carrying amount
Gross carrying amount
Gross carrying amount [member]
Trade and other payables
Total trade and other payables
Trade and other current payables
Net exposure
Risk exposure associated with instruments sharing characteristic
INVENTORY
Disclosure of inventories [text block]
Inventories pledged as security for liabilities
Inventories pledged as security for liabilities
Accruals
Accruals classified as current
Reconciliation of changes in property, plant and equipment [abstract]
Reconciliation of changes in property, plant and equipment [abstract]
Entity Filer Category
Entity Filer Category
Share Options, Series 23
Share Options, Series 23 [Member]
Share Options, Series 23
Local Phone Number
Local Phone Number
Performance Rights, Series 9
Performance Rights, Series 9 [Member]
Performance Rights, Series 9
Proceeds from issue of shares
Proceeds from issuing shares
2027
Not later than one year [member]
Corporate and administrative expenses
Selling, general and administrative expense [abstract]
Number of ordinary shares authorized in firm commitments (in shares)
Sale of Stock, Number Of Shares Authorized In Transaction
The number of shares authorized to be sold in transaction.
Property, Plant and Equipment [Abstract]
Disclosure of detailed information about property, plant and equipment [abstract]
Recognized in profit or loss
Disclosure Of Major Components Of Tax Expense (Income) [Abstract]
Disclosure Of Major Components Of Tax Expense (Income)
Defense Production Act (DPA) Funding Program And U.S. DoW Industrial Base Analysis And Sustainment Grant Program (IBAS)
Defense Production Act (DPA) Funding Program And U.S. DoW Industrial Base Analysis And Sustainment Grant Program (IBAS) [Member]
Defense Production Act (DPA) Funding Program And U.S. DoW Industrial Base Analysis And Sustainment Grant Program (IBAS)
Current
Trade and other current receivables [abstract]
Receivables from U.S. Government
Other current receivables
Continuing operations
Continuing operations [Abstract]
Continuing operations [Abstract]
Loans and borrowings
Non-Current
Non-current portion of non-current borrowings
Inventory
Adjustments for decrease (increase) in inventories
Entity Address, Address Line One
Entity Address, Address Line One
Plant and equipment
Property, plant and equipment [member]
Net deferred tax liabilities
Net deferred tax liabilities
Other income and expenses
Other income and expense [Abstract]
Other income and expense [Abstract]
Property, Plant and Equipment
Description of accounting policy for property, plant and equipment [text block]
Purchase price for assets
Consideration transferred, acquisition-date fair value
LEASES
Disclosure of leases [text block]
Payment of principal portion of lease liabilities
Payments of lease liabilities, classified as financing activities
Payroll taxes on stock compensation benefits
Payroll Taxes On Stock Compensation Benefits Related To Selling, General And Administrative Expense
Payroll Taxes On Stock Compensation Benefits Related To Selling, General And Administrative Expense
Entity Voluntary Filers
Entity Voluntary Filers
Equity Interest (in percent)
Proportion of ownership interest in subsidiary
Forfeited (in dollars per share)
Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement
Net cash outflows from operating and investing activities
Cash flows from (used in) investing and operating activities
The cash flows from (used in) operating and investing activities.
Schedule of Equity Settled Share Based Payments
Explanation of effect of share-based payments on entity's profit or loss [text block]
Entity Registrant Name
Entity Registrant Name
IperionX Critical Minerals LLC
IperionX Critical Minerals LLC [Member]
The name of the entity which is controlled by another entity.
Basic loss per share (US$ per share)
Basic earnings (loss) per share
Net foreign exchange (gain)/loss
Adjustments for unrealised foreign exchange losses (gains)
Issue of shares – share placements (in shares)
Number Of Shares Issued Through Share Placements
Number Of Shares Issued Through Share Placements
Issue of shares – payment of expenses (in shares)
Number Of Shares Issued Through Payment of Expenses
Number Of Shares Issued Through Payment of Expenses
Statement of cash flows [abstract]
Statement of cash flows [abstract]
Weighted average number of Ordinary Shares used in calculating dilutive earnings per share (in shares)
Weighted average number of ordinary shares used in calculating diluted earnings per share
Floating interest rate
Floating interest rate [member]
Other prepayments
Current Other Prepayments
Current Other Prepayments
Reconciliation Of Non Current Assets By Geographical Location [Abstract]
Reconciliation Of Non Current Assets By Geographical Location [Abstract]
Reconciliation Of Non Current Assets By Geographical Location [Abstract]
Performance Rights, Expiring April 10, 2031, VWAP $7.00
Employee Performance Rights, Expiring April 10, 2031, VWAP $7.00 [Member]
Employee Performance Rights, Expiring April 10, 2031, VWAP $7.00
Origination and reversal of temporary differences
Deferred tax expense (income) relating to origination and reversal of temporary differences
Government grants, funded amount
Government Grants, Funded Amount
Government Grants, Funded Amount
Classes of intangible assets other than goodwill [domain]
Classes of intangible assets other than goodwill [domain]
ACCUMULATED LOSSES
Disclosure Of Retained Earnings [Text Block]
Share-based payments expense
Adjustments for share-based payments
Share Options, Series 9
Share Options, Series 9 [Member]
Share Options, Series 9
Exchange differences
Tax effect of foreign tax rates
Performance Shares, Series 1
Performance Shares, Series 1 [Member]
Performance Shares, Series 1
Major components of tax expense (income) [abstract]
Major components of tax expense (income) [abstract]
Reserves within equity [domain]
Reserves within equity [domain]
Current Liabilities
Current liabilities [abstract]
Gross proceeds to be received from ordinary shares
Sale of Stock, Gross Proceeds From Sale Of Ordinary Shares
The amount of gross proceeds from issuance of ordinary shares.
Grant (in shares)
Number of share options grant of employee securities in share-based payment arrangement
The number of share options granted of employee incentive securities in a share-based payment arrangement.
Issue of shares to director in lieu of bonus
Issue of shares to Director in lieu of cash bonus
Increase (Decrease) Through Issue Of Director Shares In Lieu Of Bonus, Equity
Increase (Decrease) Through Issue Of Director Shares In Lieu Of Bonus, Equity
All Currencies [Domain]
All Currencies [Domain]
Director Restricted Share Unit, Expiring December 16, 2028
Director Restricted Share Unit, Expiring December 16, 2028 [Member]
Director Restricted Share Unit, Expiring December 16, 2028
EQUITY
Equity [abstract]
Entity Addresses [Line Items]
Entity Addresses [Line Items]
Share Options, Series 4
Share Options, Series 4 [Member]
Share Options, Series 4
Expected volatility (weighted average)
Expected Volatility, Other Equity Instruments Granted
Expected Volatility, Other Equity Instruments Granted
Operating Segments [Abstract]
Disclosure of operating segments [abstract]
Disclosure of transactions between related parties [line items]
Disclosure of transactions between related parties [line items]
Prepayments
Total non-current prepayments
Non-current prepayments
Other Loans and Borrowings
Other Loans and Borrowings [Member]
This member stands for other loans and borrowings.
Other comprehensive income
Other comprehensive income [abstract]
Disclosure of transactions between related parties [abstract]
Disclosure of transactions between related parties [abstract]
Conversion of performance shares (in shares)
Number Of Shares Issued Through Conversion Of Performance Shares
Number Of Shares Issued Through Conversion Of Performance Shares
Number of operating segments
Number Of Operating Segment
The number of segments that an entity operates in business.
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Classes of share capital [domain]
Classes of share capital [domain]
Restricted Share Units, Series 9
Restricted Share Units, Series 9 [Member]
Restricted Share Units, Series 9
Options, Fair Value
Weighted average fair value at measurement date, share options granted
Lease liabilities
Unused tax credits lease liabilities [Member]
This member stands for tax credits that have been received and are carried forward for use against future taxable profit related to lease liabilities.
Dividends
Description of accounting policy for dividends [text block]
Wages and benefits
Wages And Benefits Related To Research And Development Expense
Wages And Benefits Related To Research And Development Expense
Restricted Share Units, Series 22
Restricted Share Units, Series 22 [Member]
Restricted Share Units, Series 22
Contact Personnel Email Address
Contact Personnel Email Address
Share based payment arrangement subscription rights (in shares)
Share based payment arrangement subscription rights
Number of shares a holder of unlisted share options is entitled to subscribe upon the exercise of each option through a share-based payment arrangement.
Additions
Additions other than through business combinations, intangible assets other than goodwill
Finance income
Finance income
Finance income
Conversion of performance shares into ordinary shares by applicable expiry date (in shares)
Conversion Of Convertible Instruments, Ordinary Shares Called After Expiry Date
To the extent that any Performance Shares have not converted into Ordinary Shares by the applicable expiry date, all such Performance Shares for each holder will automatically lapse and be combined into one single Performance Share that will then convert into one single Ordinary Share.
Document Shell Company Report
Document Shell Company Report
ICFR Auditor Attestation Flag
ICFR Auditor Attestation Flag
Write-offs
Write-Offs Other Than Through Business Combinations Exploration for and Evaluation of Mineral Resources
Write-Offs Other Than Through Business Combinations Exploration for and Evaluation of Mineral Resources
Performance Industries, Inc
Performance Industries, Inc. [Member]
An entity associated with one or more key management personnel of the reporting entity.
Deferred Income [Abstract]
Deferred Income
Disclosure of temporary difference, unused tax losses and unused tax credits [table]
Disclosure of temporary difference, unused tax losses and unused tax credits [table]
Employee Restricted Share Unit, Expiring December 31, 2027
Employee Restricted Share Unit, Expiring December 31, 2027 [Member]
Employee Restricted Share Unit, Expiring December 31, 2027
Disclosure of Income And Expenses
Disclosure Of Details Of Analysis Of Income And Expense [Table Text Block]
The disclosure of the details of other operating income or expenses.
Auditor Firm ID
Auditor Firm ID
Post-employment benefits
Key management personnel compensation, post-employment benefits
Area of lease
Asset Acquisition, Area Of Lease
Asset Acquisition, Area Of Lease
Types of contracts [axis]
Types of contracts [axis]
Terms and conditions of performance rights [Abstract]
Terms and conditions of performance rights [Abstract]
Terms and conditions of performance rights [Abstract]
Issue of shares to consultant (in shares)
Number Of Shares Issued To Consultant
Number Of Shares Issued To Consultant
Use and Revision of Accounting Estimates, Judgments and Assumptions
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
Total comprehensive loss attributable to shareholders of IperionX Limited
Comprehensive income, attributable to owners of parent
Performance Rights, Series 6
Performance Rights, Series 6 [Member]
Performance Rights, Series 6
Loans received
Transfers under finance agreements to entity, related party transactions
Trade and Other Receivables
Description of accounting policy for trade and other receivables [text block]
Net loss used in calculating dilutive earnings per share
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share
TOTAL LIABILITIES
Liabilities
Australia, Dollars
Australia, Dollars
Accounting for Government Funding Arrangements
Description of accounting policy for government grants [text block]
Contributed equity
Issued capital
Class A Performance Shares
Class A Performance Shares [Member]
This member stands for classification of performance shares.
Restricted Share Units, Series 27
Restricted Share Units, Series 27 [Member]
Restricted Share Units, Series 27
Issue of shares – exercise of options
Issue of shares – exercise of options
Exercise of options
Increase (decrease) through exercise of options, equity
Issue of shares – conversion of RSUs
Issue of shares – conversion of RSUs
Increase (Decrease) Through Conversion Of Restricted Share Units, Equity
The increase (decrease) in equity resulting from the conversion of restricted share units.
Exercise price (in dollars per share)
Exercise price, share options granted
Number of shares outstanding (in shares)
Beginning balance (in shares)
Ending balance (in shares)
Number of shares outstanding
Intangible Assets
Description of accounting policy for intangible assets other than goodwill [text block]
Disclosure of nature and extent of risks arising from financial instruments [table]
Disclosure of nature and extent of risks arising from financial instruments [table]
Disclosure of reserves within equity [abstract]
Disclosure of reserves within equity [abstract]
Income tax expense
Income tax expense reported in profit or loss
Tax expense (income)
Lease Liabilities
Lease liabilities [member]
Small Business Innovation Research (SBIR) Funding Program
Small Business Innovation Research (SBIR) Funding Program [Member]
Small Business Innovation Research (SBIR) Funding Program
EVENTS SUBSEQUENT TO BALANCE DATE
Disclosure of events after reporting period [text block]
Equity
Sensitivity Analysis For Types Of Market Risk, Reasonably Possible Change In Risk Variable, Impact On Equity
Sensitivity Analysis For Types Of Market Risk, Reasonably Possible Change In Risk Variable, Impact On Equity
Performance Rights, Series 4
Performance Rights, Series 4 [Member]
Performance Rights, Series 4
Stock Option Awards, Forfeited (in dollars per share)
Weighted average exercise price of share options forfeited in share-based payment arrangement
Document Transition Report
Document Transition Report
Operating activities
Reconciliation of loss before income tax to net cash flows from operations
Cash flows from (used in) operating activities [abstract]
Share Options, Series 28
Share Options, Series 28 [Member]
Share Options, Series 28
CONTINGENT ASSETS AND LIABILITIES
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
Audit Information [Abstract]
Audit Information
Receivables from other third-parties
Current receivables due from related parties
Carrying amount, beginning balance
Carrying amount, ending balance
Property, plant and equipment including right-of-use assets
Corporate and administrative expenses
Corporate and administrative expenses
Selling, general and administrative expense
Document Period End Date
Document Period End Date
Current income tax benefit in respect of the current year
Current tax expense (income)
Non-adjusting events after reporting period [axis]
Non-adjusting events after reporting period [axis]
Performance Rights, Series 1
Performance Rights, Series 1 [Member]
Performance Rights, Series 1
Non-adjusting events after reporting period [domain]
Non-adjusting events after reporting period [domain]
Disclosure of classes of share capital [line items]
Disclosure of classes of share capital [line items]
Restricted Share Units, Series 2
Restricted Share Units, Series 2 [Member]
Restricted Share Units, Series 2
Deferred income
Deferred income, ending balance
Deferred income, ending balance
Current deferred income other than current contract liabilities
Maturity [axis]
Maturity [axis]
Other deferred tax assets not brought to account
Other deferred tax assets unused
The amount of other deferred tax assets that have been received and are carried forward for use against future taxable profit that have not been brought to account.
Top of Range
Top of range [member]
Performance Shares, Series 8
Performance Shares, Series 8 [Member]
Performance Shares, Series 8
Fair Value
Weighted average fair value at measurement date, other equity instruments granted
Earnings per share [line items]
Earnings per share [line items]
Classes of financial instruments [axis]
Classes of financial instruments [axis]
Research and development costs
Research & development costs
Research and development expense
Performance Rights, Series 19
Performance Rights, Series 19 [Member]
Performance Rights, Series 19
Granted (in dollars per share)
Exercise Price (in dollars per share)
Weighted average exercise price of other equity instruments granted in share-based payment arrangement
2030
Later than three years and not later than four years [member]
Net foreign exchange gain
Net foreign exchange gain
Document Type
Document Type
Share-based payment expenses
Share-based payment expenses
Expense arising from staff remuneration arrangements
Expense from share-based payment transactions with employees
Performance Rights, Series 16
Performance Rights, Series 16 [Member]
Performance Rights, Series 16
Restricted Share Units, Series 25
Restricted Share Units, Series 25 [Member]
Restricted Share Units, Series 25
Intangible additions in accounts payable, other accrued liabilities and other long-term liabilities
Adjustment For Intangible Assets Other Than Goodwill Additions In Other Accrued Expenses And Other Liabilities
Adjustment For Intangible Assets Other Than Goodwill Additions In Other Accrued Expenses And Other Liabilities
Director and Employee Options
Director and Employee Options [Member]
Director and Employee Options
Unlisted Options, Expiring June 30, 2027
Unlisted Options, Expiring June 30, 2027 [Member]
Unlisted Options, Expiring June 30, 2027
Inventory
Description of accounting policy for measuring inventories [text block]
Profit or loss [abstract]
Profit or loss [abstract]
Adjustments in respect of deferred tax of previous years
Tax Effect Of Adjustments For Deferred Tax Of Prior Periods
Tax Effect Of Adjustments For Deferred Tax Of Prior Periods
Earnings per share [table]
Earnings per share [table]
Income not assessable for income tax purposes
Tax effect of revenues exempt from taxation
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
Provisions
Current provisions
2031
Later than four years and not later than five years [member]
Borrowings by name [domain]
Borrowings by name [domain]
Types of share-based payment arrangements [domain]
Types of share-based payment arrangements [domain]
Schedule of Prepayments
Disclosure of detailed information about prepayments [Table Text Block]
The disclosure of detailed information about prepayments.
Currency risk
Currency risk [member]
Trade and other receivables
Trade receivables [member]
Share price at grant date (weighted average) (in dollars per share)
Share Price At Grant Date, Other Equity Instruments Granted
The weighted average share price used as input to the option pricing model to calculate the fair value of other equity instruments granted.
Supplemental cash flow information:
Supplemental Cash Flow Information1 [Abstract]
Supplemental Cash Flow Information1
Earnings per share [abstract]
Earnings per share [abstract]
Range [axis]
Range [axis]
Components of equity [axis]
Components of equity [axis]
Restricted Stock Units
Restricted share units [member]
Net amount recognized in profit or loss
Rental expense
Right-of-use assets
Deferred tax liabilities
Issue of shares to Blacksand in lieu of cash (in shares)
Issued to contractor (in shares)
Number Of Shares Issued To Counterparty
Number Of Shares Issued To Counterparty
Risk-free interest rate (weighted average)
Risk Free Interest Rate, Other Equity Instruments Granted
Risk Free Interest Rate, Other Equity Instruments Granted
New Standards, Interpretations and Amendments
Description Of Changes In Accounting Policy [Policy Text Block]
Description Of Changes In Accounting Policy
Restricted Share Units, Series 24
Restricted Share Units, Series 24 [Member]
Restricted Share Units, Series 24
Loss before income tax
Profit (loss) before tax
Property, plant and equipment including right-of-use assets [axis]
Property, plant and equipment including right-of-use assets [axis]
Taxes paid
Income taxes paid (refund), classified as operating activities
Other comprehensive income (loss) for the year, net of tax
Other comprehensive income
Counterparties [domain]
Counterparties [domain]
Reserves
Total reserve
Capital reserve
Types of share-based payment arrangements [axis]
Types of share-based payment arrangements [axis]
Area of land owned
Assets Arising From Exploration For And Evaluation Of Mineral Resources, Area of Land Owned
Represents the area of land owned by entity in an exploration for and evaluation of mineral resources project.
Disclosure Of Detailed Information About Government Grants [Table]
Disclosure Of Detailed Information About Government Grants [Table]
Disclosure Of Detailed Information About Government Grants [Table]
Title of 12(b) Security
Title of 12(b) Security
Employee Performance Rights, Performance Vesting Condition, Expiring December 31, 2026
Employee Performance Rights, Performance Vesting Condition, Expiring December 31, 2026 [Member]
Employee Performance Rights, Performance Vesting Condition, Expiring December 31, 2026
Employee Performance Rights, Expiring December 21, 2028
Employee Performance Rights, Expiring December 21, 2028 [Member]
Employee Performance Rights, Expiring December 21, 2028
Government grants, obligation
Government Grants, Obligation
Government Grants, Obligation
Classes of financial instruments [domain]
Classes of financial instruments [domain]
Beginning balance (in dollars per share)
Ending balance (in dollars per share)
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement
Depreciation of property, plant and equipment
Adjustments for depreciation expense
Auditor Location
Auditor Location
Area of land subject to long-term lease
Assets Arising From Exploration For And Evaluation Of Mineral Resources, Area Of Land Subject To Long-Term Lease
The area of land subject to long-term lease in an exploration for and evaluation of mineral resources project.
Interest received
Interest received, classified as operating activities
Number of shares converted upon vesting (in shares)
Conversion of share-based payment award number of shares converted from vesting of each right
Number of shares into which each equity instrument of a share-based payment arrangement converts to upon vesting of the equity instrument.
Accounting loss before income tax
Accounting profit
Deferred tax assets used to offset deferred tax liabilities
Deferred Tax Liabilities, Offset Amount
The amount of deferred tax assets used to offset deferred tax liabilities.
Area of land subject to exclusive option agreements
Assets Arising From Exploration For And Evaluation Of Mineral Resources, Area of Land Subject to Exclusive Option Agreements
The area of land subject to exclusive option agreements in an exploration for and evaluation of mineral resources project.
Depreciation
Depreciation, property, plant and equipment including right-of-use assets
Trade and other payables
Trade and Other Payables [Member]
This member stands for trade and other payables.
Net foreign exchange loss
Net foreign exchange loss
Disclosure Of Detailed Information About Government Grants [Line Items]
Disclosure Of Detailed Information About Government Grants [Line Items]
Disclosure Of Detailed Information About Government Grants [Line Items]
Options, rights and restricted stock units granted as share-based payments [Abstract]
Options, rights and restricted stock units granted as share-based payments [Abstract]
Options, rights and restricted stock units granted as share-based payments [Abstract]
Schedule of Reconciliation of Non-current Assets by Geographical Location
Disclosure of operating segments [text block]
Schedule of Issued Capital
Disclosure of issued capital [text block]
Property, plant and equipment including right-of-use assets [domain]
Property, plant and equipment including right-of-use assets [domain]
Subsidiaries [domain]
Subsidiaries [domain]
Weighted average number of Ordinary Shares used in calculating basic earnings per share (in shares)
Weighted average number of ordinary shares used in calculating basic earnings per share
Repayment of borrowings
Repayments of borrowings, classified as financing activities
Government grants, titanium alloy scrap metal transferred, nonmonetary amount
Government Grants, Titanium Alloy Scrap Metal Transferred, Nonmonetary Amount
Government Grants, Titanium Alloy Scrap Metal Transferred, Nonmonetary Amount
Post-employment benefits
Post-employment benefit expense in profit or loss
Borrowings by name [axis]
Borrowings by name [axis]
Restricted Share Units, Series 11
Restricted Share Units, Series 11 [Member]
Restricted Share Units, Series 11
TRADE AND OTHER PAYABLES, PROVISIONS AND OTHER LONG-TERM LIABILITIES
Disclosure of trade and other payables [text block]
Share-based payments reserve
Opening balance, share-based payments reserve
Closing balance, share-based payments reserve
Reserve of share-based payments
Disclosure of detailed information about intangible assets [table]
Disclosure of detailed information about intangible assets [table]
CONTRIBUTED EQUITY
Disclosure of classes of share capital [text block]
Share-based payments
Key management personnel compensation, share-based payment
Balance
Balance
Present value of loans and borrowings
Borrowings
Director Restricted Share Unit, Expiring December 5, 2027
Director Restricted Share Unit, Expiring December 5, 2027 [Member]
Director Restricted Share Unit, Expiring December 5, 2027
Government Grants
Government Grants [Member]
Government Grants
Entity Well-known Seasoned Issuer
Entity Well-known Seasoned Issuer
Performance Rights, Series 13
Performance Rights, Series 13 [Member]
Performance Rights, Series 13
Schedule of Property, Plant and Equipment
Disclosure of detailed information about property, plant and equipment [text block]
RESERVES
Disclosure of reserves within equity [text block]
Options exercisable (in shares)
Number of share options exercisable in share-based payment arrangement
Net cash flows used in investing activities
Cash flows from (used in) investing activities
Restricted Share Units, Series 17
Restricted Share Units, Series 17 [Member]
Restricted Share Units, Series 17
Net (decrease) increase in cash and cash equivalents
Increase (decrease) in cash and cash equivalents after effect of exchange rate changes
Impairment of property, plant and equipment
Impairment loss recognised in profit or loss, property, plant and equipment
Deferred income tax:
Deferred tax expense (income) [abstract]
Deferred tax assets used to offset deferred tax liabilities
Deferred Tax Assets, Offset Amount
Deferred Tax Assets, Offset Amount
Exercised/Converted (in dollars per share)
Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement
Disclosure of detailed information about intangible assets [line items]
Disclosure of detailed information about intangible assets [line items]
Net cash flows from financing activities
Cash flows from (used in) financing activities
Employee benefits expense
Employee benefits expense
Issue of shares - payment of expenses
Issue of shares – payment of expenses
Increase (decrease) Through Payment Of Expenses, Equity
Increase (decrease) Through Payment Of Expenses, Equity
Counterparties [axis]
Counterparties [axis]
Professional fees and system implementation costs
Professional Fees and System Implementation Costs Related To Selling, General And Administrative Expense
Professional Fees and System Implementation Costs Related To Selling, General And Administrative Expense
Amortization of patents
Amortization
Amortisation, intangible assets other than goodwill
Earnings per Share
Description of accounting policy for earnings per share [text block]
Government grants, reimbursements
Government Grants, Reimbursements
Government Grants, Reimbursements
Intellectual Property Rights
Copyrights, patents and other industrial property rights, service and operating rights [member]
Director And Employee Options, Expiring April 2, 2031, At $18.00
Director And Employee Options, Expiring April 2, 2031, At $18.00 [Member]
Director And Employee Options, Expiring April 2, 2031, At $18.00
Disclosure of Nature and Extent of Risks Arising from Financial Instruments
Disclosure of nature and extent of risks arising from financial instruments [text block]
Total Current Assets
Current assets
Accumulated depreciation, amortisation and impairment
Accumulated depreciation, amortisation and impairment [member]
Entity Current Reporting Status
Entity Current Reporting Status
Share options
Share Options
Share options [member]
Disclosure of operating segments [table]
Disclosure of operating segments [table]
Schedule of Cash and Cash equivalents and Reconciliation of Loss Before Income Tax to Net Cash Flows from Operations
Disclosure of detailed information about cash and cash equivalents and reconciliation of cash flows from operations [Table Text Block]
The disclosure of detailed information about cash and cash equivalents and reconciliation of cash flows from operations.
Statement of changes in equity [table]
Statement of changes in equity [table]
Plant And Equipment
Plant And Equipment [Member]
Plant And Equipment
Performance Shares, Series 9
Performance Shares, Series 9 [Member]
Performance Shares, Series 9
Disclosure of classes of share capital [abstract]
Disclosure of classes of share capital [abstract]
Restricted Share Units, Series 16
Restricted Share Units, Series 16 [Member]
Restricted Share Units, Series 16
Types of risks [axis]
Types of risks [axis]
Performance Rights, Series 20
Performance Rights, Series 20 [Member]
Performance Rights, Series 20
Subsidiaries [Abstract]
Disclosure of subsidiaries [abstract]
Current Fiscal Year End Date
Current Fiscal Year End Date
Trade and other payables [Abstract]
Trade and other payables [abstract]
Proceeds from sale of property, plant and equipment
Proceeds from sales of property, plant and equipment, classified as investing activities
Defense Production Act (DPA) Funding Program
Defense Production Act (DPA) Funding Program [Member]
Defense Production Act (DPA) Funding Program
Disclosure of transactions between related parties [table]
Disclosure of transactions between related parties [table]
Wages and benefits
Wages And Benefits Related To Selling, General And Administrative Expense
Wages And Benefits Related To Selling, General And Administrative Expense
Bottom of Range
Bottom of range [member]
Stock Option Awards, Exercised/Converted (in dollars per share)
Weighted average exercise price of share options exercised in share-based payment arrangement
Blacksand option prepayments
Option prepayments
The cash outflow to option prepayments.
Disclosure of detailed information about borrowings [line items]
Disclosure of detailed information about borrowings [line items]
Expected volatility (weighted average)
Expected volatility, share options granted
Reconciliation between tax expense and accounting loss before income tax
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Disclosure of non-adjusting events after reporting period [table]
Disclosure of non-adjusting events after reporting period [table]
PROPERTY, PLANT AND EQUIPMENT
Disclosure of property, plant and equipment [text block]
Loss for the year
Net loss for the year
Net loss
Profit (loss)
Net deferred tax assets
Net deferred tax assets
Business development expenses
Business development expenses
The amount of expenditure directly attributable to business development activities, recognized in profit or loss.
Accrued expenditures
Unused tax credits accrued expenditure [Member]
This member stands for tax credits that have been received and are carried forward for use against future taxable profit related to accrued expenditures.
Expected dividend yield (in percent)
Expected dividend as percentage, share options granted
Performance Rights, Series 14
Performance Rights, Series 14 [Member]
Performance Rights, Series 14
Stock Option Awards, Granted (in dollars per share)
Options, Exercise Price (in dollars per share)
Weighted average exercise price of share options granted in share-based payment arrangement
Amendment Flag
Amendment Flag
Components of equity [domain]
Components of equity [domain]
Separate management entities [domain]
Separate management entities [domain]
Restricted Share Units, Series 10
Restricted Share Units, Series 10 [Member]
Restricted Share Units, Series 10
Total Non-Current Liabilities
Non-current liabilities
Disclosure of operating segments [line items]
Disclosure of operating segments [line items]
Weighted average
Weighted average [member]
Restricted Share Units, Series 13
Restricted Share Units, Series 13 [Member]
Restricted Share Units, Series 13
Depreciation of property, plant and equipment
Depreciation, Property, Plant and Equipment Related To Research And Development Expense
Depreciation, Property, Plant and Equipment Related To Research And Development Expense
Document Registration Statement
Document Registration Statement
Number of shares issued
Number of shares issued
Effect of lower income tax rate in the United States
Tax Effect Of Lower Income Tax Rate
The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to lower income tax rate in the United States.
SEGMENT INFORMATION
Disclosure of entity's operating segments [text block]
Major Options Transactions
Options Transactions [Member]
Options Transactions
Exploration And Evaluation Assets [Roll Forward]
Exploration And Evaluation Assets [Roll Forward]
A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Amortization of right-of-use assets
Depreciation, right-of-use assets
Non-cash expenses settled with share issuance
Adjustments For Non-Cash Expenses Settled With Share Insurance
Adjustments For Non-Cash Expenses Settled With Share Insurance
Temporary difference, unused tax losses and unused tax credits [axis]
Temporary difference, unused tax losses and unused tax credits [axis]
Temporary difference, unused tax losses and unused tax credits [domain]
Temporary difference, unused tax losses and unused tax credits [domain]
Range [domain]
Range [domain]
Current
Trade and other current payables [abstract]
Types of investment property [domain]
Types of investment property [domain]
Accumulated amortisation
Accumulated depreciation and amortisation [member]
Accumulated Losses
Retained earnings [member]
Borrowings [abstract]
Borrowings [abstract]
Interest income
Interest income
Movements in share-based payments reserve [Abstract]
Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract]
2028
Later than one year and not later than two years [member]
Schedule of Trade and Other Payables
Disclosure of detailed information about trade and other payables explanatory [Table Text Block]
The disclosure of detailed information about trade and other payables.
Government grants, remaining available amount
Government Grants, Remaining Available Amount
Government Grants, Remaining Available Amount
Leases
Description of accounting policy for leases [text block]
Retained earnings [abstract]
Analysis of income and expense [abstract]
Analysis of income and expense [abstract]
Blacksand Technology, LLC
Blacksand Technology, LLC [Member]
Name of an entity with which the Company has exclusive option agreements.
Employee benefits expense
Employee Benefits Expense [Abstract]
Employee Benefits Expense
Business Contact
Business Contact [Member]
Types of investment property [axis]
Types of investment property [axis]
LIABILITIES
Liabilities [abstract]
Issued to director (in shares)
Number Of Shares Issued To Director
Number Of Shares Issued To Director
Total expense arising from equity-settled share-based payment transactions
Expense from share-based payment transactions
-10%
Currency Risk, Decrease [Member]
This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of decreases in foreign exchange rates.
CONTINGENT ASSETS AND LIABILITIES [Abstract]
CONTINGENT ASSETS AND LIABILITIES [Abstract]
CONTINGENT ASSETS AND LIABILITIES [Abstract]
Carrying amount
Carrying amount [member]
DIVIDENDS PAID OR PROVIDED FOR ON ORDINARY SHARES
Disclosure of dividends [text block]
Employee Performance Rights, Expiring December 31, 2027
Employee Performance Rights, Expiring December 31, 2027 [Member]
Employee Performance Rights, Expiring December 31, 2027
Address Type [Domain]
Address Type [Domain]
Amortization of intangibles
Adjustments For Amortisation Expense, Intangible Assets Other Than Goodwill
Adjustments For Amortisation Expense, Intangible Assets Other Than Goodwill
Changes in equity
Changes in equity [abstract]
Short-term employee benefits
Key management personnel compensation, short-term employee benefits
Government grants, funded amount, option
Government Grants, Funded Amount, Additional Option
Government Grants, Funded Amount, Additional Option
Security Exchange Name
Security Exchange Name
Performance Rights, Series 12
Performance Rights, Series 12 [Member]
Performance Rights, Series 12
Right and RSU Pricing Models
Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]
Currency [Axis]
Currency [Axis]
Stock Option Awards, Forfeited (in shares)
Number of share options forfeited in share-based payment arrangement
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Diluted loss per share (US$ per share)
Diluted earnings (loss) per share
Maturity [domain]
Maturity [domain]
Option Pricing Models
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]
Disclosure of detailed information about investment property [table]
Disclosure of detailed information about investment property [table]
Contact Personnel Name
Contact Personnel Name
Disclosure of terms and conditions of share-based payment arrangement [table]
Disclosure of terms and conditions of share-based payment arrangement [table]
Major purchases of assets
Major purchases of assets [member]
Performance Shares
Performance Share [Member]
This member stands for an incentive-based form of stock compensation paid to corporate managers or executives if certain benchmarks are met.
Schedule of Reserves
Disclosure of reserves [Table Text Block]
The disclosure of reserves presented as a component of equity.
EXPLORATION AND EVALUATION ASSETS
Disclosure of exploration and evaluation assets [text block]
NET ASSETS
Net assets
Assets (liabilities)
Schedule of Basic and Diluted Loss per Share
Earnings per share [text block]
Government grants
Government grants
Disclosure of detailed information about property, plant and equipment [table]
Disclosure of detailed information about property, plant and equipment [table]
Current and Non-Current Prepayments [Abstract]
Current and non-current prepayments [Abstract]
Current and non-current prepayments [Abstract]
Purchases of intangible assets
Purchase of intangible assets, classified as investing activities
Entity Incorporation, State or Country Code
Entity Incorporation, State or Country Code
-0.5%
Interest Rate Risk, Decrease [Member]
Interest Rate Risk, Decrease
Performance Rights, Series 11
Performance Rights, Series 11 [Member]
Performance Rights, Series 11
Salaries, wages and benefits
Wages, Salaries, And Benefits
Wages, Salaries, And Benefits
Payments to suppliers and employees
Payments to suppliers for goods and services and to and on behalf of employees
Restricted Share Units, Series 12
Restricted Share Units, Series 12 [Member]
Restricted Share Units, Series 12