v3.26.3
Consolidated Statement of Profit or Loss - USD ($)
$ in Thousands
 12 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2024
Consolidated Statement of Profit or Loss [Abstract]      
Revenue [1],[2] $ 201,675 $ 145,016 [3] $ 132,163 [3]
Other income 390 7,326 [3] 4,019 [3]
Gain on bargain purchase [4] 33,109 0 [3] 0 [3]
Reversal of impairment/(impairment) of non-financial assets [5],[6] 156,013 (175,612) [3] (11,189) [3]
Expenses, excluding impairment of non-financial assets [7] (208,488) (225,110) [3] (202,607) [3]
Write down on settlement of pre-existing contractual arrangement [4] (137,000) 0 [3] 0 [3]
Profit/(loss) from operations 45,699 (248,380) [3] (77,614) [3]
Financial income 6,498 2,775 [3] 5,027 [3]
Financial expenses (5,773) (3,445) [3] (3,109) [3]
Net financial income/(expense) 725 (670) [3] 1,918 [3]
Profit/(loss) before income tax 46,424 (249,050) [3] (75,696) [3]
Income tax benefit/(expense) (2,034) 1,936 [3] (2,344) [3]
Profit/(loss) after income tax [3] 44,390 (247,114) (78,040)
Attributable to:      
Equity holders of Elevra Lithium Limited 43,068 (190,509) [3] (66,484) [3]
Non-controlling interests $ 1,322 $ (56,605) [3] $ (11,556) [3]
Earnings per share      
Basic earnings per share (in dollars per share) $ 27.61 $ (265.1) [3] $ (99.45) [3]
Diluted earnings per share (in dollars per share) $ 26.84 $ (265.1) [3] $ (99.45) [3]
[1] Revenue is primarily presented by the geographical destination of the product.
[2] Revenue relates solely to the sale of spodumene concentrate from North American Lithium. Refer to Note 5 (b) for a disaggregation of revenue by primary geographical market.
[3] Refer to Note 2 (a) for details on translation of prior period comparatives to United States dollars to conform with changes in presentation currency.
[4] Adjustment to profit/(loss) which is reported as part of ‘Group / unallocated items and eliminations’. Refer to Note 30 (d) for further details.
[5] The impairment reversal of $156.0 million for the year ended 30 June 2026 relates to North American Lithium and includes an allocation of $0.4 million to right-of-use assets.
[6] Adjustment to profit/(loss) which is reported as part of ‘North American Lithium’ (2026: profit of $156.0 million; 2025: $175.6 million; 2024: $3.8 million), ‘All other operations’ (2026 and 2025: Nil; 2024: $4.1 million) and ‘Group / unallocated items and eliminations’ (2026 and 2025: Nil; 2024: $3.3 million). Refer to Note 14 for further details.
[7] The amount reported for the year ended 30 June 2026 includes $8.7 million of non-recurring merger transaction and integration costs (2025: $8.1 million; 2024: Nil), of which $8.2 million is included within ‘External services’ (2025: $8.0 million; 2024: Nil), $0.4 million is included within ‘Administration and corporate overheads’ (2025: $0.1 million; 2024: Nil), and $0.1 million is included within ‘Employee benefits expense’ (2025 and 2024: Nil).