| Property, plant and equipment |
10. Property, plant and equipment | | | Plant and
equipment
A$ | | | Computer
equipment
A$ | | | Total
A$ | | | At June 30, 2026 | | | | | | | | | | | Cost | | | 645,936 | | | | 80,391 | | | | 726,327 | | | Accumulated depreciation | | | (199,942 | ) | | | (37,126 | ) | | | (237,068 | ) | | Net carrying amount | | | 445,994 | | | | 43,265 | | | | 489,259 | | | Year ended June 30, 2026 | | | | | | | | | | | | | | Opening net carrying amount | | | 351,751 | | | | 24,716 | | | | 376,467 | | | Additions | | | 206,323 | | | | 36,824 | | | | 243,147 | | | Depreciation charge | | | (103,919 | ) | | | (17,819 | ) | | | (121,738 | ) | | Exchange differences on translation of foreign operations | | | (8,161 | ) | | | (456 | ) | | | (8,617 | ) | | Closing net carrying amount | | | 445,994 | | | | 43,265 | | | | 489,259 | | | At June 30, 2025 | | | | | | | | | | | | | | Cost | | | 449,585 | | | | 44,234 | | | | 493,819 | | | Accumulated depreciation | | | (97,834 | ) | | | (19,518 | ) | | | (117,352 | ) | | Net carrying amount | | | 351,751 | | | | 24,716 | | | | 376,467 | | | Year ended June 30, 2025 | | | | | | | | | | | | | | Opening net carrying amount | | | 59,490 | | | | 7,866 | | | | 67,356 | | | Additions | | | 369,055 | | | | 28,740 | | | | 397,795 | | | Depreciation charge | | | (76,644 | ) | | | (11,890 | ) | | | (88,534 | ) | | Exchange differences on translation of foreign operations | | | (150 | ) | | | -- | | | | (150 | ) | | Closing net carrying amount | | | 351,751 | | | | 24,716 | | | | 376,467 | | No impairment indicators were identified in 2026 or 2025, and no items of property, plant and equipment are pledged as security.
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