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v3.25.3

Leases (Tables) | 12 Months Ended
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Jun. 30, 2025
Presentation of leases for lessee [abstract] |
Summary of Lease Asset and Liability |
Right-of-use Assets |  | Consolidated |
|  | June 30, 2025 A$ |  |  | June 30, 2024 A$
Buildings |  |  | 506,023 |  |  |  | 616,578 |
|  |  | 506,023 |  |  |  | 616,578 |
Summary of Aging of Lease Liabilities |
Lease Liabilities |  | Consolidated |
|  | June 30, 2025 A$ |  |  | June 30, 2024 A$
Current |  |  | 205,390 |  |  |  | 233,619 |
Non-current |  |  | 314,914 |  |  |  | 399,409 |
Balance at June 30, 2025 |  |  | 520,304 |  |  |  | 633,028 |
Summary of Recognised ROU Assets | The recognised ROU assets are comprised solely of property leases in Germany and France. Movements during the fiscal years June 30, 2025 and June 30, 2024 are as follows:
ROU asset |  | A$ |
Opening balance of ROU asset as at July 1, 2023 |  |  | 385,369 |
Lease addition and modification for the fiscal year ended June 30, 2024 |  |  | 491,901 |
Lease disposals for the financial year ended June 30, 2024 |  |  | (8,145 | )
Depreciation for the fiscal year ended June 30, 2024 |  |  | (248,764 | )
Foreign exchange differences |  |  | (3,783 | )
Closing balance of ROU asset as at June 30, 2024 |  |  | 616,578 |
Opening balance of ROU asset as at July 1, 2024 |  |  | 616,578 |
Lease addition and modification for the fiscal year ended June 30, 2025 |  |  | 138,563 |
Lease disposals for the financial year ended June 30, 2025 |  |  | — |
Depreciation for the fiscal year ended June 30, 2025 |  |  | (255,110 | )
Foreign exchange differences |  |  | 5,992 |
Closing balance of ROU asset as at 30 June 2025 |  |  | 506,023 |
Summary of Movement of Lease Liabilities | For the fiscal years June 30, 2025 and June 30, 2024, movement of lease liabilities and aging presentation are as follows:
Lease Liabilities Reconciliation |  | Consolidated |
| June 30, 2025 A$ |  |  | June 30, 2024 A$ |
Opening Balance |  |  | 633,028 |  |  |  | 392,822 |
Lease additions and modifications |  |  | 130,405 |  |  |  | 482,717 |
Interest charged for the year |  |  | 36,283 |  |  |  | 30,272 |
Disposals |  |  | — |  |  |  | (8,145 | )
Principal paid for the year |  |  | (270,666 | ) |  |  | (226,494 | )
Interest expense paid for the year |  |  | (36,759 | ) |  |  | (30,328 | )
Foreign exchange adjustments |  |  | 28,013 |  |  |  | (7,816 | )
Closing Balance |  |  | 520,304 |  |  |  | 633,028 |
Summary of Maturity Analysis of Lease Liabilities | The table below shows the Group’s lease liabilities in relevant maturity groupings based on their contractual maturities. The amounts disclosed in the table are the contractual undiscounted cash flows.
Lease Liabilities |  | Less than 1 year $ |  |  | Between 1 and 2 years $ |  |  | Between 2 and 5 years $ |  |  | Over 5 years $ |  |  | Total contractual cash flows $ |  |  | Carrying amount $ |
2025 |  |  | 230,499 |  |  |  | 158,259 |  |  |  | 179,588 |  |  |  | — |  |  |  | 568,346 |  |  |  | 520,304 |
2024 |  |  | 264,842 |  |  |  | 175,428 |  |  |  | 265,907 |  |  |  | — |  |  |  | 706,177 |  |  |  | 633,028 |

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- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Paragraph 97 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_97&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 124 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_124&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 124 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_124&doctype=Standard -URIDate 2025-03-27 + Details
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