XML 70 R53.htm IDEA: XBRL DOCUMENT
v3.24.3

Share-based payments (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2024
Notes and other explanatory information [abstract] |
Schedule of Details of Expense from Performance Rights, Options and Warrants | Details of the expense arising from performance rights, options and warrants: Schedule of Details of Expense from Performance Rights, Options and Warrants
|  | 2024 $ |  |  | 2023 $ |  |  | 2022 $ |
ESOP |  |  | 1,851,329 |  |  |  | 1,052,245 |  |  |  | 914,682 |
Advisor Options (1) |  |  | 1,086,938 |  |  |  | 1,164,524 |  |  |  | 632,301 |
Reach |  |  | 46,584 |  |  |  | 148,615 |  |  |  | - |
Warrants (2) |  |  | 253,391 |  |  |  | - |  |  |  | - |
Over allotment Option (3) |  |  | 163,794 |  |  |  | - |  |  |  | - |
RSU |  |  | 1,119,562 |  |  |  | - |  |  |  | - |
Total Share based payments* |  |  | 4,521,598 |  |  |  | 2,365,384 |  |  |  | 1,546,983 |
| 1. | Note that 327,142 Advisor Options vested and were exercised into Shares between July 2023 and December 2023 and 16,193 Advisor Options were forfeited. At June 30, 2024, nil remaining Advisor Options were on issue.
Note 22. Share-based payments - continued
| 2. | Note that this expense is pertaining to the issuance of warrants (equating to 65,000 Ordinary Shares on exercise) to the Underwriter as part of the underwriting agreement. These Warrants will be exercisable at any time and from time to time, in whole or in part, during the four and a half year period commencing 180 days from the commencement of sales of the securities in the Offering, at a price per share equal to 125.0% of the public offering price per share of common stock at the Offering. The issuance acts as additional compensation for ThinkEquity services that would be rendered over a 24 month period from the Closing of the initial public offering. As these services vary and are not for a specific service, the fair value of this allocation cannot be estimated reliably. Thereby, the fair value of these warrants at grant date were calculated by applying the Black-Scholes model. The Company used valuations specialists to perform these valuations.
| 3. | Note that this expense is pertaining to the option granted to the underwriter, exercisable within 45 days after the closing of the Offering, to acquire up to an additional 15% of the total number of Shares to be offered by the company in the offering, solely for the purpose of covering over-allotments. This over-allotment option essentially granted the underwriter the right to sell more shares than originally planned if the demand for a security issue proves higher than expected. The fair value of this service cannot be estimated reliably as the exercise was subjective on share price performance and/or timing. Thereby, the fair value of these options at grant date were calculated using the Black-Scholes model. The Company used valuations specialists to perform these valuations. In addition, please note that these options have not been exercised and the 45-day limit has expired.
Schedule of Share Options Outstanding | Details of the number of share options outstanding during the year, adjusted to account for the 4-for-5 reverse share split, are as follows: Schedule of Share Options Outstanding
|  | 2024 |  |  | 2023 |  |  | 2022 |
ESOP |  |  |  |  |  |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Beginning of period |  |  | 784,098 |  |  |  | 556,074 |  |  |  | - |
Granted during the period |  |  | - |  |  |  | 312,886 |  |  |  | 556,074 |
Forfeited/expired during the period |  |  | - |  |  |  | (84,862 | ) |  |  | - |
Exercised during the period |  |  | - |  |  |  | - |  |  |  | - |
End of the period |  |  | 784,098 |  |  |  | 784,098 |  |  |  | 556,074 |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Advisor |  |  |  |  |  |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Beginning of period |  |  | 344,055 |  |  |  | 312,362 |  |  |  | - |
Granted during the period |  |  | - |  |  |  | 31,693 |  |  |  | 312,362 |
Forfeited/expired during the period |  |  | (16,913 | ) |  |  | - |  |  |  | - |
Exercised during the period |  |  | (327,142 | ) |  |  | - |  |  |  | - |
End of the period |  |  | - |  |  |  | 344,055 |  |  |  | 312,362 |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Reach |  |  |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Beginning of period |  |  | 45,794 |  |  |  | - |  |  |  | - |
Granted during the period |  |  | - |  |  |  | 45,794 |  |  |  | - |
Forfeited/expired during the period |  |  | - |  |  |  | - |  |  |  | - |
Exercised during the period |  |  | - |  |  |  | - |  |  |  | - |
End of the period |  |  | 45,794 |  |  |  | 45,794 |  |  |  | - |
|  | 2024 |  |  | 2023 |  |  | 2022 |
RSU |  |  |  |  |  |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Beginning of period |  |  | - |  |  |  | - |  |  |  | - |
Granted during the period |  |  | 630,729 |  |  |  | - |  |  |  | - |
Forfeited/expired during the period |  |  | - |  |  |  | - |  |  |  | - |
Exercised during the period |  |  | - |  |  |  | - |  |  |  | - |
End of the period |  |  | 630,729 |  |  |  | - |  |  |  | - |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Over Allotment Option |  |  |  |  |  |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Beginning of period |  |  | - |  |  |  | - |  |  |  | - |
Granted during the period |  |  | 195,000 |  |  |  | - |  |  |  | - |
Forfeited/expired during the period |  |  | (195,000 | ) |  |  | - |  |  |  | - |
Exercised during the period |  |  | - |  |  |  | - |  |  |  | - |
End of the period |  |  | - |  |  |  | - |  |  |  | - |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Warrants |  |  |  |  |  |  |  |  |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Beginning of period |  |  | - |  |  |  | - |  |  |  | - |
Granted during the period |  |  | 65,000 |  |  |  | - |  |  |  | - |
Forfeited/expired during the period |  |  | - |  |  |  | - |  |  |  | - |
Exercised during the period |  |  | - |  |  |  | - |  |  |  | - |
End of the period |  |  | 65,000 |  |  |  | - |  |  |  | - |
- |  | 2024 |  |  | 2023 |  |  | 2022 |
Total |  | 2024 |  |  | 2023 |  |  | 2022 |
Total beginning of period |  |  | 1,173,947 |  |  |  | 868,436 |  |  |  | - |
Total granted during the period |  |  | 890,729 |  |  |  | 390,373 |  |  |  | 868,436 |
Total forfeited/expired during the period |  |  | (211,913 | ) |  |  | (84,862 | ) |  |  | - |
Total exercised during the period |  |  | (327,142 | ) |  |  | - |  |  |  | - |
Total end of the period |  |  | 1,525,621 |  |  |  | 1,173,947 |  |  |  | 868,436 |
Schedule of Model Inputs For Options Granted | The model inputs for options granted during the reporting periods include: Schedule of Model Inputs For Options Granted
Grant Date |  | Exercise price |  |  | Term |  |  | Spot Price |  |  | Share price volatility |  |  | Expected Dividend yield |  |  | Risk free interest rate |
ESOP |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
31 Aug 2021 |  | $ | 0.62 |  |  |  | 3 years |  |  | $ | 5.72 |  |  |  | 67.3 | % |  |  | 0.0 | % |  |  | 0.2 | %
31 Aug 2021 |  | $ | 5.72 |  |  |  | 3 years |  |  | $ | 5.72 |  |  |  | 67.3 | % |  |  | 0.0 | % |  |  | 0.2 | %
1 March 2022 |  | $ | 0.62 |  |  |  | 3 years |  |  | $ | 18.51 |  |  |  | 66.4 | % |  |  | 0.0 | % |  |  | 1.5 | %
23 Feb 2023 |  | $ | 0.23 |  |  |  | 3.0 years |  |  | $ | 5.72 |  |  |  | 64.5 | % |  |  | 0.0 | % |  |  | 3.6 | %
ADVISOR |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
21 Aug 2021 |  | $ | 0.62 |  |  |  | 2.86 years |  |  | $ | 5.72 |  |  |  | 66.6 | % |  |  | 0.0 | % |  |  | 0.5 | %
21 Aug 2021 |  | $ | 0.01 |  |  |  | 2.86 years |  |  | $ | 5.72 |  |  |  | 66.6 | % |  |  | 0.0 | % |  |  | 0.5 | %
21 Aug 2022 |  | $ | 0.01 |  |  |  | 4.90 years |  |  | $ | 10.80 |  |  |  | 65.4 | % |  |  | 0.0 | % |  |  | 3.0 | %
Note 22. Share-based payments - continued
REACH |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
13 Feb 2023 |  | $ | 5.72 |  |  |  | 3.30 years |  |  | $ | 5.72 |  |  |  | 65.4 | % |  |  | 0.0 | % |  |  | 3.5 | %
9 June 2023 |  | $ | 6.73 |  |  |  | 3.15 years |  |  | $ | 6.12 |  |  |  | 60.1 | % |  |  | 0.0 | % |  |  | 3.8 | %
RSUs |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
10 Oct 2023 |  |  | - |  |  |  | 3 years |  |  | $ | 7.64 |  |  |  | N/A |  |  |  | 0 | % |  |  | N/A |
1 Mar 2024 |  |  | - |  |  |  | 3 years |  |  | $ | 7.52 |  |  |  | N/A |  |  |  | 0 | % |  |  | N/A |
Warrants |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
27 March 2024 Over allotment |  |  | US$6.25 |  |  |  | 5 years |  |  | $ | 5.00 |  |  |  | 62.9 | % |  |  | 0 | % |  |  | 3.7 | %
27 March 2024 |  | $ | 5.00 |  |  |  | 0.12 years |  |  | $ | 5.00 |  |  |  | 46 | % |  |  | 0 | % |  |  | 3.7 | %

X
- References No definition available. + Details
Name: | MMA_DisclosureOfExpenseFromPerformanceRightsOptionsAndwarrantsExplanatory
Namespace Prefix: | MMA_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_47_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 45 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration