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Equity - Reserves and Retained Earnings | 12 Months Ended
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Jun. 30, 2025
Statements [Line Items] |
Equity - Reserves and Retained Earnings | NOTE 22. EQUITY – RESERVES AND RETAINED EARNINGS
|  | Consolidated |
| June 30, 2025 A$ |  |  | June 30, 2024 A$ |
(a) Reserves |
Options issued reserve |  |  | 19,116,205 |  |  |  | 19,116,205 |
Conversion feature of convertible note reserve |  |  | 2,589,486 |  |  |  | 2,589,486 |
Foreign currency translation reserve |  |  | 16,807,559 |  |  |  | 2,423,316 |
Share-based payment reserve |  |  | 4,471,605 |  |  |  | 5,934,705 |
|  |  | 42,984,855 |  |  |  | 30,063,712 |
Movement in options issued reserve were as follows: |  |  |  |  |  |  |  |
Opening balance and closing balance |  |  | 19,116,205 |  |  |  | 19,116,205 |
Movements in conversion feature of convertible note reserve: |  |  |  |  |  |  |  |
Opening balance |  |  | 2,589,486 |  |  |  | 2,589,486 |
Transfer to accumulated losses on conversion of Convertible Notes |  |  | — |  |  |  | — |
Transfer to contributed equity on conversion of Convertible Notes |  |  | — |  |  |  | — |
Ending balance |  |  | 2,589,486 |  |  |  | 2,589,486 |
Movement in foreign currency translation reserve were as follows: |  |  |  |  |  |  |  |
Opening balance |  |  | 2,423,316 |  |  |  | 3,844,507 |
Currency translation differences arising during the year |  |  | 14,384,243 |  |  |  | (1,421,191 | )
Ending balance |  |  | 16,807,559 |  |  |  | 2,423,316 |
Movement in share-based payment reserve were as follows |  |  |  |  |  |  |  |
Opening balance |  |  | 5,934,705 |  |  |  | 4,577,520 |
Option and Performance rights expensed during the year |  |  | 1,163,543 |  |  |  | 1,796,286 |
Exercise of vested performance rights transferred to contributed equity |  |  | (2,626,643 | ) |  |  | (439,101 | )
Ending balance |  |  | 4,471,605 |  |  |  | 5,934,705 |
(b) Accumulated losses |  |  |  |  |  |  |  |
Movement in accumulated losses were as follows: |  |  |  |  |  |  |  |
Opening balance |  |  | (382,647,157 | ) |  |  | (339,930,532 | )
Net loss for the year |  |  | (61,434,165 | ) |  |  | (42,716,625 | )
Conversion of Convertible Notes* |  |  | — |  |  |  | — |
Ending Balance |  |  | (444,081,322 | ) |  |  | (382,647,157 | )
* | The contribution of conversion of convertible notes to accumulated losses is nil (FY2024: $nil).
Nature and purpose of reserves (i) Conversion feature of convertible note reserve This amount relates to the conversion feature of the convertible note issued to Ridgeback Capital Investments which has been measured at fair value at the time of issue as required by AASB 2 (IFRS 2). (ii) Foreign currency translation reserve Exchange differences arising on translation of the foreign controlled entity are recognized in other comprehensive loss as described in note 1(d) and accumulated in a separate reserve within equity. The cumulative amount is reclassified to profit or loss when the net investment is disposed of. (iii) Share-based payments reserve The share-based payments reserve is used to recognize the grant date fair value of options and performance rights issued to employees and other parties but not exercised. For a reconciliation of movements in the share-based payment reserves refer to note 33.

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