v3.26.3
Derivative Financial Asset
12 Months Ended
Jun. 30, 2026
Derivative Financial Asset [Abstract]  
Derivative Financial Asset
NOTE 12. DERIVATIVE FINANCIAL ASSET
 
Currency Pair
   Notional Amount      Contract rate      Maturity      Fair Value
Gain/(Loss)
 
EUR/AUD
     EUR 10,218,192        0.5515        April 28, 2026        9,242  
  
 
 
    
 
 
       
 
 
 
The Group holds structured foreign currency deposits via foreign currency forward contracts to manage exposure to exchange rate fluctuations. These deposits offer enhanced returns linked to the performance of specified currency pairs and may include embedded derivative features. These derivatives are not designated in hedge relationships and are therefore classified as non-hedging and are measured at fair value.
 
Derivative financial asset    June 30, 2026
A$
     June 30, 2025
A$
 
Opening fair value asset
     9,242        —   
Net change in fair value recognized in profit or loss
     (1,868,101 )       9,242  
Net cash settlement on maturity
     1,858,859        —   
  
 
 
    
 
 
 
Closing fair value asset
     —         9,242  
  
 
 
    
 
 
 
The forward exchange contract outstanding at June 30, 2025 (set out above) matured on April 28, 2026 and was settled during the year. No forward exchange contracts were outstanding at June 30, 2026.