Other Income and Expense Items

12 Months Ended

Jun. 30, 2026

Other Income and Expense Items [Abstract]

3 Other income and expense items

(a) Other income

	30 June 2026 $		30 June 2025 $		30 June 2024 $
Interest		637,144		888,196		50,484
Research and Development tax incentive		10,097,238		9,368,544		1,292,578
		10,734,382		10,256,740		1,343,062

(i)

R&D tax incentive

The group’s research and development activities are eligible under an Australian government tax incentive for eligible expenditure. Where expenditure is incurred outside of Australia, an ‘overseas finding’ must be obtained from AusIndustry prior to any such expenditure being eligible under the scheme. Management has assessed these activities and expenditure to determine which are likely to be eligible under the incentive scheme. Amounts are recognized when it has been established that the conditions of the tax incentive have been met and that the expected amount can be reliably measured. For the year ended 30 June 2026, the group has included an item in other income of $10,097,238 (2025: $9,368,544, 2024: $1,292,578) to recognize income over the period necessary to match the grant on a systematic basis with the costs that they are intended to compensate. The assistance received is a direct cash payment from the ATO and is not related to any tax liability or income tax calculation.

The $10,097,238 recognized at 30 June 2026 includes nil relating to prior years rebate. The $9,368,544 recognized at 30 June 2025 includes $3,587,887 relating to the prior year’s rebate. The funds were only received in the prior year and eligibility to receive the rebate for this expenditure was less than certain prior to this as the overseas findings for program was not received until the prior year. The funds were only received in the current year and eligibility to receive the rebate for this expenditure was less than certain prior to this as the overseas findings for program was not received until the current year. For the year ended 30 June 2024, the group has included an item in other income of $1,292,578 to recognize income over the period necessary to match the grant on a systematic basis.

(b) Other losses

	Notes	30 June 2026 $			30 June 2025 $			30 June 2024 $
Fair value adjustment on financing agreements			-			(489,787	)		366,719
Net foreign exchange (Losses)/Gains			(655,393	)		138,141			94,964
Loss on sale of available-for-sale assets	6(a)		(212,769	)		-			(1,687,791	)
			-			-			-
			(868,162	)		(351,646	)		(1,226,108	)

	Notes	30 June 2026 $		30 June 2025 $		30 June 2024 $
General and administrative expenses
Accounting and audit			949,683		957,895		845,818
Consulting			406,564		286,138		95,179
Depreciation			7,331		7,331		7,534
Employee benefits			11,186,055		10,120,149		9,448,779
Insurance			341,658		105,762		359,209
Investor relations			472,262		313,671		323,588
Legal			631,909		656,036		164,754
Listing and share registry			188,341		190,795		193,797
Patent costs			244,529		205,017		204,163
Travel and entertainment			864,801		808,546		427,676
Other			922,569		986,673		968,749
			16,215,702		14,638,013		13,039,246

Research and development
Amortization			2,698,702		2,588,306		3,118,752
AVb6 Integrin (TRIMT)			918,221		1,876,983		993,645
Consulting Fees R&D			1,324,355		930,292		929,229
hu PSA Anti-body (Diaprost)			7,011,056		2,925,445		298,312
Impairment	6(b)(viii)		5,266,823		-		1,478,892
R&D Ventures			11,040,742		5,989,964		3,931,541
NanoMab			15,070,282		7,185,000		6,501,174
Neoindicate			351,529		437,400		529,424
Pivalate - Imperial			6,153,044		5,184,136		3,962,355
UCLA			-		226,063		1,253,493
Other			128,145		171,605		89,450
			49,962,899		27,515,194		23,086,267

The categories shown here align with the intellectual property held by the group as disclosed in note 6 and represents the amount of R&D expended on progressing the respective intellectual property.