v3.26.3
Reserves (Tables)
12 Months Ended
Jun. 30, 2026
Reserves [Abstract]  
Movement of Reserve Within Equity

Year ended 30 June 2026
 
Financial
asset
reserve
$’000
   
Foreign
currency
translation
reserve
$’000
   
Other
reserve
$’000
   
Share
based
payments
reserve
$’000
   
Total
$’000
 
At the beginning of the financial year
   
(1,130
)
   
(44,096
)
    –      
2,022
     
(43,204
)
Financial assets at fair value through other comprehensive income
   
3,379
     
–
      –      
–
     
3,379
 
Foreign exchange differences on translation of foreign operations
   
–
     
(22,113
)
    –      
–
     
(22,113
)
Reallocation of non-controlling interest on business combination
    –       –       (26,459 )     –       (26,459 )
Replacement share awards acquired through business combinations
    –       –       –       5,167       5,167  
Employee share entitlements for unvested awards, net of tax
   
–
     
–
      –      
3,663
     
3,663
 
Employee share awards vested, net of tax
    –       –       –       (4,306 )     (4,306 )
Transfers and other movements
   
–
     
(485
)
    –      
(226
)
   
(711
)
At the end of the financial year
   
2,249
     
(66,694
)
    (26,459 )    
6,320
     
(84,584
)
                                         
Year ended 30 June 2025
                                       
At the beginning of the financial year
   
(1,173
)
   
(39,911
)
    –      
512
     
(40,572
)
Financial assets at fair value through other comprehensive income
   
43
     
–
      –      
–
     
43
 
Foreign exchange differences on translation of foreign operations
   
–
     
(4,185
)
    –      
–
     
(4,185
)
Employee share entitlements for unvested awards, net of tax     –
      –
      –      
1,711
     
1,711
 
Transfers and other movements
   
–
     
–
      –      
(201
)
   
(201
)
At the end of the financial year
   
(1,130
)
   
(44,096
)
    –      
2,022
     
(43,204
)
                                         
Year ended 30 June 2024
                                       
At the beginning of the financial year
   
(1,037
)
   
(25,807
)
    –      
2,926
     
(23,918
)
Financial assets at fair value through other comprehensive income
   
2,512
     
–
      –      
–
     
2,512
 
Foreign exchange differences on translation of foreign operations
   
–
     
(14,104
)
    –      
–
     
(14,104
)
Employee share entitlements for unvested awards, net of tax    
–
     
–
      –      
(155
)
   
(155
)
Employee share awards vested, net of tax     –       –       –       (1,186 )     (1,186 )
Transfers and other movements
   
(2,648
)
   
–
      –      
(1,073
)
   
(3,721
)
At the end of the financial year
   
(1,173
)
   
(39,911
)
    –      
512
     
(40,572
)