| Summary of Exposure to Foreign Currency Risk |
The Group’s exposure to foreign currency risk at the end of the reporting period, expressed in Australian dollar, was as follows:
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June 30, 2026 |
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June 30, 2025 |
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USD |
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EUR |
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USD |
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EUR |
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| Cash in bank |
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23,447,867 |
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|
705,824 |
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10,472,161 |
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1,872,038 |
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| Short term investment |
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— |
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— |
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12,500,366 |
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— |
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| Forward contract |
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— |
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— |
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— |
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|
18,528,000 |
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| Trade and other receivables |
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— |
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— |
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— |
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— |
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| Trade and other payables |
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(316,172 |
) |
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(114,611 |
) |
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(1,777,611 |
) |
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(25,164 |
) |
| Other non-current liabilities |
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(6,461,083 |
) |
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— |
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— |
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— |
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| Summary of Contractual Undiscounted Cash Flows |
The amounts disclosed in the table are the contractual undiscounted cash flows. Balances due within 12 months equal their carrying balances as the impact of discounting is not significant.
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| Contractual maturities of financial liabilities At June 30, 2026 |
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Total contractual
cash flows
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|
Carrying Amount
(assets) / liabilities
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| Trade and other payables |
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13,411,441 |
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— |
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— |
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13,411,441 |
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|
13,411,441 |
|
Other non-current liabilities (refer note 18) |
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— |
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6,461,083 |
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— |
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6,461,083 |
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|
6,461,083 |
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| Lease liability |
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331,715 |
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|
804,437 |
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— |
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1,136,152 |
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1,047,526 |
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| Contractual maturities of financial liabilities At June 30, 2025 |
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Total contractual
cash flows
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|
Carrying Amount
(assets) / liabilities
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| |
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| Trade and other payables |
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|
10,634,558 |
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|
— |
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|
— |
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|
10,634,558 |
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|
10,634,558 |
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| Convertible note liability (refer note 19) |
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|
1,117,255 |
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|
— |
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|
— |
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|
1,117,255 |
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|
1,104,878 |
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| Lease liability |
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|
230,499 |
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|
337,847 |
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|
|
— |
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|
568,346 |
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|
520,304 |
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| Summary of Financial Assets and Financial Liabilities Measured and Recognized at Fair Value |
The following table presents the Group’s financial assets and financial liabilities measured and recognized at fair value at June 30, 2025 on a recurring basis:
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| At June 30, 2025 |
|
Level 1
$ |
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|
Level 2
$ |
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Level 3
$ |
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Total
$ |
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| Financial Assets |
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| Short-term investments |
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|
62,284,779 |
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|
— |
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|
— |
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|
62,284,779 |
|
| Derivative financial asset |
|
|
— |
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|
9,242 |
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— |
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|
9,242 |
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| Total financial assets |
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|
62,284,779 |
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|
9,242 |
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|
— |
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|
62,294,021 |
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| Financial Liabilities |
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|
|
|
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| Convertible note liability |
|
|
— |
|
|
|
— |
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|
1,104,878 |
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|
1,104,878 |
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| Total financial liabilities |
|
|
— |
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|
— |
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|
1,104,878 |
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|
1,104,878 |
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