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Reconciliation of Loss after Income Tax to Net Cash Used in Operating Activities

12 Months Ended

Dec. 31, 2022

Reconciliation of loss after income tax to net cash used in operating activities [Abstract]

Reconciliation of loss after income tax to net cash used in operating activities

Note 30. Reconciliation of loss after income tax to net cash used in operating activities

		Consolidated
		2022				2021				2020				2022
		AUD$				AUD$				AUD$				$

Loss after income tax expense for the year			(341,469	)			(2,704,845	)			(2,781,899	)			(231,978	)

Adjustments for:
Depreciation and amortisation			375,516				224,154				301,587	*			255,106
Share-based payments			309,256				223,171				173,134				210,092
Net gain on fair value movement of warrants			(3,768,466	)			-				-				(2,560,099	)
Foreign exchange differences			(428,414	)			172,573				163,621	*			(291,037	)
Lease interest			22,004				31,382				12,238				14,948

Change in operating assets and liabilities:
Decrease (increase) in trade and other receivables			88,317				(239,623	)			797,104				59,998
Decrease (increase) in inventories			(347,668	)			312,014				(277,957	)			(236,188	)
Increase in prepayments			(221,127	)			(70,763	)			5,943				(150,222	)
Increase in trade and other payables			457,392				132,260				(412,547	)			310,728
Increase (decrease) in employee benefits			(614,554	)			115,077				41,783				(417,496	)
Increase (decrease) in Government liabilities			909				(1,579	)			(143,178	)			616

Net cash used in operating activities			(4,468,304	)			(1,806,179	)			(2,120,171	)			(3,035,532	)

*

Reclassified