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Share-Based Payments (Tables) | 12 Months Ended
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Jun. 30, 2023
Statement [LineItems] |
Summary of Total Expenses Arising From Share-based Payment Transactions | Total expenses arising from share-based payment transactions recognized during the period as part of employee benefit expense were as follows:
|  | Consolidated |
|  | June 30, 2023 A$ |  |  | June 30, 2022 A$ |
Employee share-based payment expense |  |  | 2,001,572 |  |  |  | 1,486,841 |
|  |  | 2,001,572 |  |  |  | 1,486,841 |
Executive Incentive Plan [member] | Performance rights [member] |
Statement [LineItems] |
Summaries of Performance Rights Granted | Fiscal year ended June 30, 2023
Grant date |  | Fair value |  |  | Balance at start of the fiscal year Number |  |  | Granted during the fiscal year Number |  |  | Exercised during the fiscal year Number |  |  | Lapsed during the fiscal year Number |  |  | Balance at end of the fiscal year Number |  |  | Vested and exercisable at end of the fiscal year Number |
October 3, 2019 |  |  | 0.260 |  |  |  | 1,500,000 |  |  |  | — |  |  |  | (1,500,000 | ) |  |  | — |  |  |  | — |  |  |  | — |
November 1, 2019 |  |  | 0.280 |  |  |  | 2,400,000 |  |  |  | — |  |  |  | (2,400,000 | ) |  |  | — |  |  |  | — |  |  |  | — |
January 2, 2020 |  |  | 0.260 |  |  |  | 1,400,000 |  |  |  | — |  |  |  | (1,400,000 | ) |  |  | — |  |  |  | — |  |  |  | — |
October 2, 2020 |  |  | 0.235 |  |  |  | 263,502 |  |  |  | — |  |  |  | (263,502 | ) |  |  | — |  |  |  | — |  |  |  | — |
October 1, 2021 |  |  | 0.550 |  |  |  | 206,404 |  |  |  | — |  |  |  | (188,705 | ) |  |  | — |  |  |  | 17,699 |  |  |  | — |
November 26, 2021 |  |  | 0.490 |  |  |  | 3,600,000 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,600,000 |  |  |  | — |
November 26, 2021 |  |  | 0.490 |  |  |  | 4,500,000 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4,500,000 |  |  |  | — |
November 26, 2021 |  |  | 0.490 |  |  |  | 2,900,000 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,900,000 |  |  |  | — |
December 16, 2022 |  |  | 0.330 |  |  |  | — |  |  |  | 1,112,334 |  |  |  | — |  |  |  | — |  |  |  | 1,112,334 |  |  |  | — |
Total |  |  |  |  |  |  | 16,769,906 |  |  |  | 1,112,334 |  |  |  | (5,752,207 | ) |  |  | — |  |  |  | 12,130,033 |  |  |  | — |
Fiscal year ended June 30, 2022
Grant date |  | Fair value |  |  | Balance at start of the fiscal year Number |  |  | Granted during the fiscal year Number |  |  | Exercised during the fiscal year Number |  |  | Lapsed during the fiscal year Number |  |  | Balance at end of the fiscal year Number |  |  | Vested and exercisable at end of the fiscal year Number |
October 3, 2019 |  |  | 0.260 |  |  |  | 3,000,000 |  |  |  | — |  |  |  | (1,500,000 | ) |  |  | — |  |  |  | 1,500,000 |  |  |  | — |
November 1, 2019 |  |  | 0.280 |  |  |  | 2,400,000 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,400,000 |  |  |  | 1,200,000 |
January 2, 2020 |  |  | 0.260 |  |  |  | 1,900,000 |  |  |  | — |  |  |  | (500,000 | ) |  |  | — |  |  |  | 1,400,000 |  |  |  | 450,000 |
October 2, 2020 |  |  | 0.235 |  |  |  | 263,502 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 263,502 |  |  |  | 263,502 |
October 1, 2021 |  |  | 0.550 |  |  |  | — |  |  |  | 206,404 |  |  |  | — |  |  |  | — |  |  |  | 206,404 |  |  |  | — |
November 26, 2021 |  |  | 0.490 |  |  |  | — |  |  |  | 3,600,000 |  |  |  | — |  |  |  | — |  |  |  | 3,600,000 |  |  |  | — |
November 26, 2021 |  |  | 0.490 |  |  |  | — |  |  |  | 4,500,000 |  |  |  | — |  |  |  | — |  |  |  | 4,500,000 |  |  |  | — |
November 26, 2021 |  |  | 0.490 |  |  |  | — |  |  |  | 2,900,000 |  |  |  | — |  |  |  | — |  |  |  | 2,900,000 |  |  |  | — |
Total |  |  |  |  |  |  | 7,563,502 |  |  |  | 11,206,404 |  |  |  | (2,000,000 | ) |  |  | — |  |  |  | 16,769,906 |  |  |  | 1,913,502 |
Fiscal year ended June 30, 2021
Grant date |  | Fair value |  |  | Balance at start of the fiscal year Number |  |  | Granted during the fiscal year Number |  |  | Exercised during the fiscal year Number |  |  | Lapsed during the fiscal year Number |  |  | Balance at end of the fiscal year Number |  |  | Vested and exercisable at end of the fiscal year Number |
November 28, 2017 |  |  | 0.230 |  |  |  | 500,000 |  |  |  | — |  |  |  | (500,000 | ) |  |  | — |  |  |  | — |  |  |  | — |
October 2, 2018 |  |  | 0.470 |  |  |  | 387,560 |  |  |  | — |  |  |  | (387,560 | ) |  |  | — |  |  |  | — |  |  |  | — |
October 3, 2019 |  |  | 0.260 |  |  |  | 4,500,000 |  |  |  | — |  |  |  | (1,500,000 | ) |  |  | — |  |  |  | 3,000,000 |  |  |  | — |
November 1, 2019 |  |  | 0.280 |  |  |  | 3,600,000 |  |  |  | — |  |  |  | (1,200,000 | ) |  |  | — |  |  |  | 2,400,000 |  |  |  | — |
January 2, 2020 |  |  | 0.260 |  |  |  | 2,850,000 |  |  |  | — |  |  |  | (950,000 | ) |  |  | — |  |  |  | 1,900,000 |  |  |  | — |
October 2, 2020 |  |  | 0.235 |  |  |  | — |  |  |  | 263,502 |  |  |  | — |  |  |  | — |  |  |  | 263,502 |  |  |  | — |
Total |  |  |  |  |  |  | 11,837,560 |  |  |  | 263,502 |  |  |  | (4,537,560 | ) |  |  | — |  |  |  | 7,563,502 |  |  |  | — |
Summary of STI Performance Rights Granted | The model inputs for STI performance rights granted during the fiscal year ended June 30, 2023 included:
Grant date |  | June 30 2023* |
Share price at grant date |  |  | 0.275 |
Expected price volatility of the Company’s shares |  |  | 60 | %
Expected dividend yield |  |  | Nil |
Risk-free interest rate |  |  | 3.40 | %
* | Tranches 2 and 3 of performance rights granted during the year ended June 30, 2023 have not met the definition of grant date under AASB 2 - Share Based payments. Accordingly, the share based expense recognised was using an estimate of the grant date fair value at June 30, 2023. The value will be re-assessed at each reporting date until grant date has been identified. For all tranches, the vesting conditions consist of service-based vesting conditions subject to certain defined corporate Key Performance Indicators (KPIs). The performance rights will expire, if not exercised, five years from the date of issue. There are no outstanding options under EIP at the beginning of the financial year 2023 and no option was granted during the year ended June 30, 2023
The model inputs for STI performance rights granted during the fiscal year ended June 30, 2022 included:
Grant date |  | June 30 2022* |  |  | November 26 2021* |
Share price at grant date |  | $ | 0.290 |  |  | $ | 0.490 |
Expected price volatility of the Company’s shares |  |  | 75 | % |  |  | 105 | %
Expected dividend yield |  |  | Nil |  |  |  | Nil |
Risk-free interest rate |  |  | 3.28 | % |  |  | 1.39 | %
* | Tranches 2 and 3 of performance rights granted during the year ended June 30, 2022 have not met the definition of grant date under AASB 2 - Share Based payments. Accordingly, the share based expense recognised was using an estimate of the grant date fair value at June 30, 2022. For all tranches, the vesting conditions consist of service-based vesting conditions subject to certain defined corporate Key Performance Indicators (KPIs). The performance rights will expire, if not exercised, five years from the date of issue. There are no outstanding options under EIP at the beginning of the financial year 2022 and no option was granted during the year ended June 30, 2022.
The model inputs for STI performance rights granted during the fiscal year ended June 30, 2021 included:
Grant date |  | October 2, 2020 |
Share price at grant date |  | $ | 0.235 |
Expected price volatility of the Company’s shares |  |  | 88 | %
Expected dividend yield |  |  | Nil |
Risk-free interest rate |  |  | 0.12 | %
Directors Incentive Plan [member] | Performance rights [member] |
Statement [LineItems] |
Summaries of Performance Rights Granted |
2023 Grant date |  | Type of performance right granted |  |  | Fair value |  |  | Balance at start of the fiscal year Number |  |  | Granted during the fiscal year Number |  |  | Exercised during the fiscal year Number |  |  | Lapsed during the fiscal year Number |  |  | Balance at end of the fiscal year Number |  |  | Vested and exercisable at end of the fiscal year Number |
November 1, 2019 |  |  | Director rights |  |  |  | 0.280 |  |  |  | 1,000,000 |  |  |  | — |  |  |  | (500,000 | ) |  |  | — |  |  |  | 500,000 |  |  |  | — |
November 23, 2022 |  |  | Director rights |  |  |  | 0.31 |  |  |  | — |  |  |  | 1,166,667 |  |  |  | — |  |  |  | — |  |  |  | 1,166,667 |  |  |  | — |
December 1, 2021 |  |  | Director rights |  |  |  | 0.490 |  |  |  | 339,621 |  |  |  | — |  |  |  | (113,207 | ) |  |  | — |  |  |  | 226,414 |  |  |  | — |
November 23, 2022 |  |  | Director rights |  |  |  | 0.310 |  |  |  | — |  |  |  | 457,832 |  |  |  | (92,966 | ) |  |  | (364,866 | )* |  |  | — |  |  |  | — |
Total |  |  |  |  |  |  |  |  |  |  | 1,339,621 |  |  |  | 1,624,499 |  |  |  | (706,173 | ) |  |  | (364,866 | ) |  |  | 1,893,081 |  |  |  | — |
* | The change during the year represents derecognition due to the cessation of the director.
The weighted average share price on the exercising date during the financial year 2023 is $0.28.
2022 Grant date |  | Type of performance right granted |  | Fair value |  |  | Balance at start of the fiscal year Number |  |  | Granted during the fiscal year Number |  |  | Exercised during the fiscal year Number |  |  | Lapsed during the fiscal year Number |  |  | Balance at end of the fiscal year Number |  |  | Vested and exercisable at end of the fiscal year Number |
November 16, 2018 |  | Director rights |  |  | 0.390 |  |  |  | 250,000 |  |  |  | — |  |  |  | (250,000 | ) |  |  | — |  |  |  | — |  |  |  | — |
November 1, 2019 |  | Director rights |  |  | 0.280 |  |  |  | 1,500,000 |  |  |  | — |  |  |  | (500,000 | ) |  |  | — |  |  |  | 1,000,000 |  |  |  | — |
October 27, 2020 |  | Director rights |  |  | 0.255 |  |  |  | 1,350,000 |  |  |  | — |  |  |  | (450,000 | ) |  |  | (900,000 | )* |  |  | — |  |  |  | — |
December 1, 2021 |  | Director rights |  |  | 0.490 |  |  |  | — |  |  |  | 339,621 |  |  |  | — |  |  |  | — |  |  |  | 339,621 |  |  |  | — |
Total |  |  |  |  |  |  |  |  | 3,100,000 |  |  |  | 339,621 |  |  |  | (1,200,000 | ) |  |  | (900,000 | ) |  |  | 1,339,621 |  |  |  | — |
* | The change during the year represents derecognition due to the cessation of the director.
The weighted average share price on the exercising date during the financial year 2022 is $0.523.
2021 Grant date |  | Type of performance right granted |  |  | Fair value |  |  | Balance at start of the fiscal year Number |  |  | Granted during the fiscal year Number |  |  | Exercised during the fiscal year Number |  |  | Lapsed during the fiscal year Number |  |  | Balance at end of the fiscal year Number |  |  | Vested and exercisable at end of the fiscal year Number |
November 25, 2016 |  |  | Director rights |  |  |  | 0.380 |  |  |  | 273,637 |  |  |  | — |  |  |  | (273,637 | ) |  |  | — |  |  |  | — |  |  |  | — |
November 17, 2017 |  |  | Director rights |  |  |  | 0.210 |  |  |  | 426,654 |  |  |  | — |  |  |  | (426,654 | ) |  |  | — |  |  |  | — |  |  |  | — |
November 16, 2018 |  |  | Director rights |  |  |  | 0.390 |  |  |  | 500,000 |  |  |  | — |  |  |  | (250,000 | ) |  |  | — |  |  |  | 250,000 |  |  |  | — |
November 1, 2019 |  |  | Director rights |  |  |  | 0.280 |  |  |  | 1,500,000 |  |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,500,000 |  |  |  | — |
October 27, 2020 |  |  | Director rights |  |  |  | 0.255 |  |  |  | — |  |  |  | 1,350,000 |  |  |  | — |  |  |  | — |  |  |  | 1,350,000 |  |  |  | — |
Total |  |  |  |  |  |  |  |  |  |  | 2,700,291 |  |  |  | 1,350,000 |  |  |  | (950,291 | ) |  |  | — |  |  |  | 3,100,000 |  |  |  | — |
The weighted average share price on the exercising date during the fiscal year 2021 is $0.276.
Summary of STI Performance Rights Granted | The model inputs for STI performance rights granted during the fiscal year ended June 30, 2023 included:
Grant date |  | June 30, 2023* |  |  | November 23, 2022 |
Share price at grant date |  | $ | 0.315 |  |  | $ | 0.310 |
Expected price volatility of the Company’s shares |  |  | 75 | % |  |  | 75 | %
Expected dividend yield |  |  | Nil |  |  |  | Nil |
Risk-free interest rate |  |  | 3.94 | % |  |  | 3.40 | %
* | Director performance rights granted during the year ended June 30, 2023 have not met the definition of grant date under AASB 2 - Share Based payments. Accordingly, the share-based expense recognised was using an estimate of the grant date fair value at June 30, 2023. The value will be re-assessed at the next reporting date as the grant date will be the 2023 AGM date.
The model inputs for STI performance rights granted during the fiscal year ended June 30, 2022 included:
Grant date |  | June 30, 2022* |  |  | November 26, 2021* |
Share price at grant date |  | $ | 0.290 |  |  | $ | 0.490 |
Expected price volatility of the Company’s shares |  |  | 75 | % |  |  | 105 | %
Expected dividend yield |  |  | Nil |  |  |  | Nil |
Risk-free interest rate |  |  | 3.28 | % |  |  | 1.39 | %
* | Tranches 2 and 3 of performance rights granted during the year ended June 30, 2022 have not met the definition of grant date under AASB 2 - Share Based payments. Accordingly, the share based expense recognised was using an estimate of the grant date fair value at June 30, 2022. The value will be re-assessed at each reporting date until grant date has been identified.
The model inputs for STI performance rights granted during the fiscal year ended June 30, 2021 included:
Grant date |  | October 27, 2020 |
Share price at grant date |  |  | $ 0.255 |
Expected price volatility of the Company’s shares |  |  | 92 | %
Expected dividend yield |  |  | Nil |
Risk-free interest rate |  |  | 0.14 | %
Ridgeback Capital Investments and Trout Group LLC. [member] | Stock Option 1 [member] |
Statement [LineItems] |
Summaries of Options Granted | Set out below is a summary of the options granted to both parties:
2023 Grant date |  | Expiry date |  | Exercise price |  |  | Balance at start of the fiscal year Number |  |  | Granted during the fiscal year Number |  |  | Exercised during the fiscal year Number |  |  | Forfeited during the fiscal year Number |  |  | Balance at end of the fiscal year Number |  |  | Vested and exercisable at end of the fiscal year Number |
July 31, 2015 |  | August 5, 2020 |  |  | 0.235 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
July 31, 2015 |  | August 5, 2025 |  |  | 0.248 |  |  |  | 847,600 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 847,600 |  |  |  | — |
October 30, 2015 |  | October 30, 2020 |  |  | 0.568 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
March 7, 2016 |  | March 7, 2021 |  |  | 0.398 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  |  |  |  |  |  |  |  | 847,600 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 847,600 |  |  |  | — |

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