v3.26.3
Related Party Transactions
12 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
Related party transactions

15 Related party transactions

 

(a) Key management personnel compensation

 

    30 June     30 June     30 June  
    2026     2025     2024  
    $     $     $  
Short-term employee benefits     3,705,176       3,828,342       4,009,786  
Post-employment benefits     124,588       119,513       126,649  
Long-term benefits     -       46,367       125,865  
Share-based payments     1,672,315       1,491,477       2,503,894  
Total     5,502,079       5,485,699       6,766,194  

  

Detailed remuneration disclosures are provided in the remuneration report on pages 55 to 64.

 

(b) Transactions with key management personnel

 

The following transactions occurred with key management personnel:

 

    30 June     30 June     30 June  
    2026
$
    2025
$
    2024
$
 
Other transactions                        
Forfeiture payments expense to key management personnel     -       46,367       125,865  
Payments to director related entities     171,176       415,909       605,390  
Total     171,176       462,276       731,255  

  

(i) Forfeiture payments expense to key management personal

 

The group has entered agreements to pay employees for forfeiture of long-term incentives with their former employment. At 30 June 2026 the group has recognized nil as payable for the current year in cash. The expense is cumulative and vests dependent to the employees’ agreements with Radiopharm. At 30 June 2025, the group has recognized $46,367 as payable in cash and at 30 June 2024, the group recognized $490,335 as payable in cash.

 

(ii) Payments to director related entities

 

In the fiscal year of 2026, the Acclime Group invoiced Radiopharm for professional services such as financial reporting, capital management, company secretarial, accounting, bookkeeping, and payroll activities, amounting to $171,176 during the time that Mr. Hains, a Director of Acclime Australia, was a of Director of Radiopharm up to November 2025.

 

(c) Loans to/from related parties

 

During the financial year ended 30 June 2024, Radiopharm received interest free loans amounting to $2,200,000 from director related entities. The loans were all repaid prior to 30 June 2024. There were no loans in fiscal 2026 (2025: nil).