| Schedule of Financial Instruments Category and Currency |
Statutory receivables and payables (goods and services tax, value added tax and employment taxes) are not financial instruments and are excluded from the table below (note 1(k)). | June 30, 2026 | | AUD
A$ | | | MWK
A$ equivalent | | | USD/EUR
A$ equivalent | | | Total
A$ | | | Financial assets at amortised cost | | | | | | | | | | | | | | Cash and cash equivalents | | | 1,014,587 | | | | 28,208 | | | | 29,298 | | | | 1,072,093 | | | Other financial assets — restricted term deposit | | | 30,000 | | | | -- | | | | -- | | | | 30,000 | | | Other receivables | | | 8,905 | | | | -- | | | | -- | | | | 8,905 | | | Total financial assets | | | 1,053,492 | | | | 28,208 | | | | 29,298 | | | | 1,110,998 | | | Financial liabilities | | | | | | | | | | | | | | | | | | Trade and other payables | | | 1,088,435 | | | | 995,518 | | | | 359,998 | | | | 2,443,951 | | | Lease liabilities | | | -- | | | | 65,652 | | | | -- | | | | 65,652 | | | Total financial liabilities | | | 1,088,435 | | | | 1,061,170 | | | | 359,998 | | | | 2,509,603 | | | June 30, 2025 | | AUD
A$ | | | MWK
A$ equivalent | | | USD/EUR
A$ equivalent | | | Total
A$ | | | Financial assets at amortised cost | | | | | | | | | | | | | | Cash and cash equivalents | | | 663,588 | | | | 11,236 | | | | 12,198 | | | | 687,022 | | | Other receivables | | | 29,105 | | | | -- | | | | -- | | | | 29,105 | | | Total financial assets | | | 692,693 | | | | 11,236 | | | | 12,198 | | | | 716,127 | | | Financial liabilities | | | | | | | | | | | | | | | | | | Trade and other payables | | | 1,029,566 | | | | 1,299,442 | | | | 388,801 | | | | 2,717,809 | | | Lease liabilities | | | -- | | | | 65,652 | | | | -- | | | | 65,652 | | | Total financial liabilities | | | 1,029,566 | | | | 1,365,094 | | | | 388,801 | | | | 2,783,461 | |
|
| Schedule of Effect on Foreign Exchange |
A reasonably possible 10% strengthening of the Australian dollar against the US dollar would decrease equity by the amount shown through the translation of the net investment in those operations (a 10% weakening would have the equal and opposite effect): | | | Effect on
loss
A$ | | | Effect on
equity
A$ | | | Kwacha-denominated monetary items (remeasurement) | | | 95,593 | | | | -- | | | Net investment in Malawian operations (translation) | | | -- | | | | (102,202 | ) | | All foreign-currency monetary items in (a) — net liability of $1,363,662 (2025: $1,730,461); 10% strengthening of the Australian dollar | | | 136,366 | | | | -- | |
|
| Schedule of Contractual Undiscounted Cash Flows of Financial Liabilities |
The following are the contractual undiscounted cash flows of financial liabilities. Amounts may differ from the carrying amounts and their classification in the statement of financial position. | June 30, 2026 | | Less than 1 year
A$ | | | 1 to 5 years
A$ | | | More than 5 years
A$ | | | Total
A$ | | | Trade and other payables | | | 2,443,951 | | | | -- | | | | -- | | | | 2,443,951 | | | Lease liabilities | | | 65,652 | | | | -- | | | | -- | | | | 65,652 | | | Total | | | 2,509,603 | | | | -- | | | | -- | | | | 2,509,603 | | | June 30, 2025 | | Less than 1 year
A$ | | | 1 to 5 years
A$ | | | More than 5 years
A$ | | | Total
A$ | | | Trade and other payables | | | 2,717,809 | | | | -- | | | | -- | | | | 2,717,809 | | | Lease liabilities | | | 65,652 | | | | -- | | | | -- | | | | 65,652 | | | Total | | | 2,783,461 | | | | -- | | | | -- | | | | 2,783,461 | |
|