v3.26.3
Leases (Tables)
12 Months Ended
Jun. 30, 2026
Leases [Abstract]  
Lease Amounts Recognised in Consolidated Statement of Financial Position
The Consolidated Statement of Financial Position includes the following amounts relating to leases:

   
2026
$’000
   
2025
$’000
 
Right-of-use assets recognised in property, plant and equipment
           
Land and buildings
           
Cost
   
2,560
     
984
 
Accumulated depreciation and impairment
   
(1,740
)
   
(647
)
Net book value
   
820
     
337
 
Plant and equipment
               
Cost
   
8,965
     
4,746
 
Accumulated depreciation and impairment
   
(285
)
   
(4,169
)
Net book value
   
8,680
     
577
 
Total right-of-use assets
   
9,500
     
914
 
Lease liabilities
               
Land and buildings – current
   
310
     
271
 
Land and buildings – non-current
   
684
     
59
 
Plant and equipment – current
   
1,402
     
1,413
 
Plant and equipment – non-current
   
7,342
     
–
 
Total lease liabilities
   
9,738
     
1,743
 
Lease Amounts Recognised in Statement of Profit or Loss
The Consolidated Statement of Profit or Loss includes the following amounts relating to leases:

   
2026
$’000
   
2025
$’000
   
2024
$’000
 
Depreciation of right-of-use assets
   
1,918
     
1,749
     
1,832
 
Impairment of right-of-use assets 
   
–
     
586
     
–
 
Interest on lease liabilities
   
300
     
263
     
445
 
Lease Amounts Recognised in Statement of Cash Flows
The Consolidated Statement of Cash Flows includes the following amounts relating to leases:

   
2026
$’000
   
2025
$’000
   
2024
$’000
 
Total cash outflow for leases
   
2,341
     
2,108
     
2,150