Leases (Tables)
|
12 Months Ended |
Jun. 30, 2026 |
|---|
| Presentation of leases for lessee [abstract] |
|
| Summary of Lease Asset and Liability |
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Consolidated |
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| Right-of-use Assets |
|
June 30, 2026
A$ |
|
|
June 30, 2025
A$ |
|
| Buildings |
|
|
986,701 |
|
|
|
506,023 |
|
|
|
|
|
|
|
|
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|
986,701 |
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|
506,023 |
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| Summary of Aging of Lease Liabilities |
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Consolidated |
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|
June 30, 2026 |
|
|
June 30, 2025 |
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| Lease Liabilities |
|
A$ |
|
|
A$ |
|
| Current |
|
|
290,149 |
|
|
|
205,390 |
|
|
|
|
|
|
|
|
|
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| Non-current |
|
|
757,377 |
|
|
|
314,914 |
|
|
|
|
|
|
|
|
|
|
| Total Lease Liabilities Balance |
|
|
1,047,526 |
|
|
|
520,304 |
|
|
|
|
|
|
|
|
|
|
|
| Summary of Recognised ROU Assets |
The recognized Right of Use (ROU) assets are comprised solely of property leases in Germany and France. Movements during the fiscal years ended June 30, 2026 and June 30, 2025 are as follows:
|
|
|
|
|
| ROU asset |
|
A$ |
|
| Opening balance of ROU asset as at July 1, 2024 |
|
|
616,578 |
|
| Lease addition and modification for the fiscal year ended June 30, 2025 |
|
|
138,563 |
|
| Lease disposals for the financial year ended June 30, 2025 |
|
|
— |
|
| Depreciation for the financial year ended June 30, 2025 |
|
|
(255,110 |
) |
| Foreign exchange differences |
|
|
5,992 |
|
| Closing balance of ROU asset as at June 30, 2025 |
|
|
506,023 |
|
| Opening balance of ROU asset as at July 1, 2025 |
|
|
506,023 |
|
| Lease addition and modification for the fiscal year ended June 30, 2026 |
|
|
848,726 |
|
| Lease disposals for the financial year ended June 30, 2026 |
|
|
(23,021 |
) |
| Depreciation for the financial year ended June 30, 2026 |
|
|
(284,945 |
) |
| Foreign exchange differences |
|
|
(60,082 |
) |
| Closing balance of ROU asset as at June 30, 2026 |
|
|
986,701 |
|
|
| Summary of Movement of Lease Liabilities |
For the fiscal years ended June 30, 2026 and June 30, 2025, movement of lease liabilities and aging presentation are as follows:
|
|
|
|
|
|
|
|
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| |
|
Consolidated |
|
| Lease Liabilities Reconciliation |
|
June 30, 2026
A$ |
|
|
June 30, 2025
A$ |
|
| Opening Balance |
|
|
520,304 |
|
|
|
633,028 |
|
| Lease additions and modifications |
|
|
776,566 |
|
|
|
130,405 |
|
| Interest charged for the year |
|
|
44,817 |
|
|
|
36,283 |
|
| Disposals |
|
|
(24,371 |
) |
|
|
— |
|
| Principal paid for the year |
|
|
(214,424 |
) |
|
|
(270,666 |
) |
| Interest expense paid for the year |
|
|
(40,582 |
) |
|
|
(36,759 |
) |
| Foreign exchange adjustments |
|
|
(14,784 |
) |
|
|
28,013 |
|
|
|
|
|
|
|
|
|
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| Closing Balance |
|
|
1,047,526 |
|
|
|
520,304 |
|
|
|
|
|
|
|
|
|
|
|
| Summary of Maturity Analysis of Lease Liabilities |
The table below shows the Group’s lease liabilities in relevant maturity groupings based on their contractual maturities. The amounts disclosed in the table are the contractual undiscounted cash flows.
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| Lease Liabilities |
|
Less than 1
year
A$ |
|
|
Between 1
and 2 years
A$ |
|
|
Between 2 and
5 years
A$ |
|
|
Over 5
years
A$ |
|
|
Total contractual
cash flows
A$ |
|
|
Carrying
amount
A$ |
|
| 2026 |
|
|
331,715 |
|
|
|
360,027 |
|
|
|
444,410 |
|
|
|
— |
|
|
|
1,136,152 |
|
|
|
1,047,526 |
|
| 2025 |
|
|
230,499 |
|
|
|
158,259 |
|
|
|
179,588 |
|
|
|
— |
|
|
|
568,346 |
|
|
|
520,304 |
|
|