v3.26.3
Cash and Cash Equivalents and Cash Flow Information
12 Months Ended
Jun. 30, 2026
Cash and Cash Equivalents and Cash Flow Information [Abstract]  
Cash and cash equivalents and cash flow information

7. Cash and cash equivalents and cash flow information

 

(a) Cash and cash equivalents

 

    June 30,
2026
A$
    June 30,
2025
A$
 
Cash at bank and on hand     1,072,093       687,022  
Total cash and cash equivalents     1,072,093       687,022  
Other financial assets — restricted term deposit (non-current)     30,000       --  

 

The term deposit of $30,000 is charged to the Group’s Australian banker as security for the corporate credit card facility and may not be withdrawn without the bank’s consent while the facility remains in place. It is therefore not a cash equivalent and is presented within non-current other financial assets; its placement is shown as an investing cash outflow in the statement of cash flows.

 

(b) Reconciliation of the loss for the year to net cash used in operating activities

 

    June 30,
2026
A$
    June 30,
2025
A$
 
Loss for the year     (6,881,603 )     (3,363,095 )
Adjustments for non-cash items:                
Depreciation and amortisation     131,411       94,983  
Share-based payments expense     2,850,673       948,505  
Net foreign exchange losses     89,234       95,172  
Changes in operating assets and liabilities:                
Decrease/(increase) in receivables and prepayments     112,907       (90,601 )
Increase/(decrease) in trade and other payables     143,008       236,164  
Increase in employee benefit obligations     27,487       29,655  
Net cash used in operating activities     (3,526,883 )     (2,049,217 )