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Equity – Share-Based Compensation and Share-Based Payment Reserve (Tables)

12 Months Ended

Dec. 31, 2022

Equity – Share-Based Compensation and Share-Based Payment Reserve [Abstract]

Schedule of changes in stock options

		Number of options outstanding				Weighted average exercise price				Weighted average exercise price
Balance, January 1, 2020			21,162,717			AUD$	0.15			$
Granted (i)			12,650,000				0.08
Expired (ii)			(3,400,000	)			0.20
Forfeited (iii)			(5,464,475	)			0.11
Balance, December 31, 2020			24,948,242			AUD$	0.11
Granted (iv)			11,500,000				0.08
Expired (v)			(921,116	)			0.05
Forfeited (vi)			(4,295,425	)			0.09
Balance, December 31, 2021			31,231,701			AUD$	0.10
Granted (vii)			7,503,678				0.05				0.03
Expired (viii)			(3,350,000	)			0.18				0.12
Forfeited (ix)			(5,770,000	)			0.08				0.05
Balance, December 31, 2022			29,615,379			AUD$	0.09			$	0.06

i. During the year ended December 31,2020, the Company issued a total of 12,650,000 options, as follows:

a. On December 29, 2020, the Company issued 6,450,000 options to employees, which vest over three years (33% each year) The total fair value of the options was AUD$290,103. The fair value was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: share price - AUD$0.08; exercise price - AUD$0.08; expected life - 3.5 year; annualized volatility 77.81%; dividend yield - 0%; risk free rate - 0.1%.

b. On December 29, 2020, the Company issued 6,200,000 options to employees, which vest over four years (25% each year) The total fair value of the options was AUD$287,623. The fair value was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: share price - AUD$0.08; exercise price - AUD$0.08; expected life – 3.75 years; annualized volatility 77.81%; dividend yield - 0%; risk free rate - 0.22%.

ii. During the year ended December 31, 2020, 3,400,000 options with a fair value of AUD$424,413 expired and the Company recorded a charge to the share-based payment reserve with a corresponding credit to accumulated deficit.

iii. During the year ended December 31, 2020, 5,464,475 options were forfeited with a total fair value of AUD$870,246 and the Company recorded a charge to the share-based payment reserve with a corresponding credit to accumulated deficit.

iv. On July 15, 2021, the Company issued 11,500,000 options to directors of the Company, which vest over three years (33% each year). The total fair value of the options was AUD$337,870. The fair value was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: share price - AUD$0.057; exercise price - AUD$0.08; expected life - 5 year; annualized volatility 73.13%; dividend yield - 0%; risk free rate - 0.04%.

v. During the year ended December 31, 2021, 921,116 options with a fair value of AUD$44,359 expired and the Company recorded a charge to the share-based payment reserve with a corresponding credit to accumulated deficit.

vi. During the year ended December 31, 2021, 4,295,425 options were forfeited with a total fair value of AUD$206,504 and the Company recorded a charge to the share-based payment reserve with a corresponding credit to accumulated deficit.

vii. On April 13, 2022, the Company issued 7,503,678 options to employees and consultant of the Company. 1,380,000 options are fully vested at date of grant, 573,678 options are vested after 18 months, 2,000,000 options are vested after 3 years, and 3,550,000 options are vested after 4 years.

a. The fair value of 400,000 options was AUD$9,520 ($6,467).

The fair value was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: share price - AUD$0.044; exercise price - AUD$0.08; expected life - 5 year; annualized volatility 80.4%; dividend yield - 0%; risk free rate - 0.025%.

b. The fair value of the 573,678 options was AUD$14,313 ($9,724).

The fair value was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: share price - AUD$0.044; exercise price - AUD$0.07; expected life - 5 year; annualized volatility 80.4%; dividend yield - 0%; risk free rate - 0.025%.

a. The fair value of the 6,530,000 options was AUD$181,273 ($123,147).

The fair value was estimated using the Black-Scholes option pricing model with the following weighted average assumptions: share price - AUD$0.044; exercise price - AUD$0.05; expected life - 5 year; annualized volatility 80.4%; dividend yield - 0%; risk free rate - 0.025%.

viii. During the year ended December 31, 2022, 3,350,000 options with a fair value of AUD$311,840 ($211,848) expired and the Company recorded a charge to the share-based payment reserve with a corresponding credit to accumulated deficit.

ix. During the year ended December 31, 2021, 5,770,000 options were forfeited with a total fair value of AUD$236,959 ($160,977) and the Company recorded a charge to the share-based payment reserve with a corresponding credit to accumulated deficit.

x. The Company recognized share-based compensation expense of AUD$ 309,256 ($210,092) for the year ended December 31, 2022 (2021: AUD$223,171, 2020: AUD$173,134) in relation to the vesting of options issued in previous years.

xi. As at December 31, 2022, stock options were outstanding for the purchase of common shares as follows:

Schedule of stock options were outstanding for the purchase of common shares

Number of Options				Exercise Price				Exercisable At December 31, 2022				Expiry Date
	614,090			AUD$	0.20				614,090			October 20, 2026
	767,611			AUD$	0.12				767,611			November 5, 2025
	1,800,000			AUD$	0.12				1,800,000			April 16, 2023
	400,000			AUD$	0.15				400,000			May 29, 2024
	3,000,000			AUD$	0.15				3,000,000			June 25, 2025
	5,120,000			AUD$	0.15				3,425,000			December 29, 2025
	11,500,000			AUD$	0.08				3,833,333			July 8, 2026
	400,000			AUD$	0.08				400,000			April 13, 2027
	573,678			AUD	0.07				-			April 13, 2027
	5,440,000			AUD	0.05				1,302,500			April 13, 2027
	29,615,379								15,542,534

X

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The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).

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