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v3.25.2

Accumulated Losses and Reserves | 12 Months Ended
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Jun. 30, 2025
Disclosure of reserves within equity [abstract] |
Accumulated Losses and Reserves | Note 30. Accumulated Losses and Reserves
|  | 2025 |  |  | 2024 |
|  | US$(000's) |  |  | US$(000's) |
(a) Movements in accumulated losses were as follows: |  |  |  |  |  |
Balance at July 1 |  |  | (579,704 | ) |  |  | (359,462 | )
Net loss for the period |  |  | (162,791 | ) |  |  | (220,242 | )
Balance at June 30 |  |  | (742,495 | ) |  |  | (579,704 | )
(b) Reserves |  |  |  |  |  |
Fair value of Investments reserve (i) |  |  | 1,085 |  |  |  | 1,085 |
Share-based payments reserve (ii) |  |  | 22,764 |  |  |  | 16,636 |
Foreign translation reserve (iii) |  |  | 20,089 |  |  |  | 20,089 |
Total reserves |  |  | 43,938 |  |  |  | 37,810 |
(i) Movement in fair value of investments reserve: |  |  |  |  |  |
Opening balance |  |  | 1,085 |  |  |  | 1,085 |
Closing balance |  |  | 1,085 |  |  |  | 1,085 |
(ii) Movement in share-based payments reserve: |  |  |  |  |  |
Opening balance |  |  | 16,636 |  |  |  | 11,551 |
Share-based payments expense |  |  | 6,128 |  |  |  | 5,085 |
Exercise of options |  |  | — |  |  |  | — |
Closing balance |  |  | 22,764 |  |  |  | 16,636 |
(iii) Movement in foreign translation reserve: |  |  |  |  |  |
Opening balance |  |  | 20,089 |  |  |  | 20,089 |
(Gains)/loss on translation |  |  | — |  |  |  | — |
Closing balance |  |  | 20,089 |  |  |  | 20,089 |
Nature and purpose of reserves Fair value of investments reserve This reserve records fair value changes on listed investments. As at June 30, 2025 and 2024, no remaining investments are held by the Group. Management's accounting policy is to not reclassify the realized fair value to accumulated loss upon disposal. Share‑based payment reserve This reserve is used to record the value of equity benefits provided to executives and employees as part of their remuneration. Foreign currency translation reserve The reserve records the value of foreign currency movements on the initial translation of financial statements from A$ to US$ that was completed in 2021.

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- Definition The disclosure of reserves within equity. [Refer: Other reserves [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 79 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_79_b&doctype=Standard -URIDate 2024-03-27 + Details
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