Basis of Preparation, General Information |
12 Months Ended |
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Jun. 30, 2026 | |
| Basis of Preparation, General Information [Abstract] | |
| Basis of Preparation |
Basis of Preparation
This section sets out the accounting policies that relate to the consolidated
financial statements of Elevra Lithium Limited and its subsidiaries and joint arrangements.
These consolidated financial statements and notes represent those of Elevra Lithium Limited (“the Company”) and its controlled entities (the “Consolidated Group” or “Group”). The Company changed its name from Sayona Mining Limited to Elevra Lithium Limited, effective from 16 September 2025.
Where an accounting policy, critical accounting estimate, assumption or
judgement is specific to a note, these are described within the note to which they relate. These material policies have been consistently applied to all periods presented, except as described in Note 3.
The consolidated financial statements of the Group for the year ended 30 June 2026 were authorised for issue in accordance with a
resolution of the Directors on 2 November 2026.
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