Note

June 30,
2026

June 30,
2025

(Unaudited)

Cash flows from operating activities

Profit/(loss) before taxation

$

1,254

$

(8,226

)

Adjustments:

Unrealized exchange losses

8

42

67

Depreciation and amortization

14

2,873

2,656

Impairment

14

25

185

Interest income

(7

)

(8

)

Finance cost

11

938

828

Expected credit loss on trade and other receivables

17

—

12

Expected credit loss on related party receivables

26

—

3

Loss/(Profit) on scrapping of property, plant & equipment

14

—

270

Prepayment write down

14

—

75

Share-based payments

29

1,193

—

Listing expense

4

—

65,381

Fair value loss/(gain) on derivative liability (warrants)

24

2,749

(3,437

)

Fair value loss/(gain) on earnout liability

33

8,526

(56,832

)

Operating cash inflows before working capital changes

17,593

974

Changes in:

Inventories

(225

)

(190

)

Trade and other receivables, net

17

(1,105

)

(744

)

Trade and other payables

18

1,926

13,785

Prepayments

15

(3,021

)

97

Related party balances

26

(2,553

)

(2,883

)

Cash generated from operations

12,615

11,039