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v3.23.1

Consolidated Statement of Financial Position | Dec. 31, 2022 AUD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 AUD ($)
--- | --- | --- | ---
Current assets |  |  |  |
Cash and cash equivalents | $ 18,917,416 | $ 12,851,506 |  | $ 3,947,156
Restricted cash | 59,126 | 40,166 |  | 49,144
Trade and other receivables, net | 828,351 | 562,740 |  | 695,541
Inventories | 838,658 | 569,740 |  | 490,990
Total current assets | 20,643,551 | 14,024,152 |  | 5,182,831
Non-current assets |  |  |  |
Property, plant and equipment, net | 135,878 | 92,309 |  | 152,571
Right-of-use assets | 426,817 | 289,957 |  | 610,197
Total non-current assets | 562,695 | 382,266 |  | 762,768
Total assets | 21,206,246 | 14,406,418 |  | 5,945,599
Current liabilities |  |  |  |
Trade and other payables | 1,608,846 | 1,092,966 |  | 1,151,455
Lease liabilities | 333,850 | 226,800 |  | 305,414
Financial liability | 1,097,520 | 745,598 |  |
Total current liabilities | 3,040,216 | 2,065,364 |  | 1,456,869
Non-current liabilities |  |  |  |
Lease liabilities | 95,403 | 64,812 |  | 336,246
Employee benefits | 203,636 | 138,339 |  | 818,190
Governmental liabilities on grants received | 6,084 | 4,133 |  | 5,175
Total non-current liabilities | 305,123 | 207,284 |  | 1,159,611
Total liabilities | 3,345,339 | 2,272,648 |  | 2,616,480
Net assets | 17,860,907 | 12,133,770 |  | 3,329,119
Issued capital | 41,636,762 | 28,285,844 |  | 26,504,136
Reserves | 276,988 | 188,172 |  | 943,297
Accumulated losses | (24,052,843) | (16,340,246) |  | (24,118,314)
Total equity | $ 17,860,907 | $ 12,133,770 | [1] | $ 3,329,119
[1] | US Dollars numbers presented solely for convenience of the reader

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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_53_j&doctype=Standard -URIDate 2022-03-24 + Details
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Balance Type: | debit
Period Type: | instant

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- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph k -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_k&doctype=Standard -URIDate 2022-03-24 + Details
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Balance Type: | credit
Period Type: | instant

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- Definition The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_h&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_b&doctype=Standard -URIDate 2022-03-24 + Details
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- References No definition available. + Details
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Balance Type: | na
Period Type: | duration

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- References No definition available. + Details
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Data Type: | xbrli:stringItemType
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