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v3.25.3

Borrowings (Tables) | 12 Months Ended
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Jun. 30, 2025
Notes and other explanatory information [abstract] |
Schedule of Borrowings | The following table summarizes outstanding borrowings as of 30 June 2025, 2024, and 2023: Schedule of Borrowings
|  | Current |  |  | Non-Current |  |  | Total |  |  | Current |  |  | Non-Current |  |  | Total |  |  | Current |  |  | Non-Current |  |  | Total |
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |
|  | Current |  |  | Non-Current |  |  | Total |  |  | Current |  |  | Non-Current |  |  | Total |  |  | Current |  |  | Non-Current |  |  | Total |
Equipment Finance secured bank loan |  |  | 3,163,362 |  |  |  | - |  |  |  | 3,163,362 |  |  |  | 978,574 |  |  |  | 2,900,259 |  |  |  | 3,878,833 |  |  |  | - |  |  |  | - |  |  |  | - |
Interest only secured bank loan |  |  | 2,000,000 |  |  |  | - |  |  |  | 2,000,000 |  |  |  | - |  |  |  | 2,000,000 |  |  |  | 2,000,000 |  |  |  | 396,881 |  |  |  | 2,078,570 |  |  |  | 2,475,451 |
Other loans |  |  | 89,344 |  |  |  | - |  |  |  | 89,344 |  |  |  | - |  |  |  | 151,651 |  |  |  | 151,651 |  |  |  | - |  |  |  | - |  |  |  | - |
Trade finance facility |  |  | 1,219,431 |  |  |  |  |  |  |  | 1,219,431 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total secured bank loan |  |  | 6,472,137 |  |  |  | - |  |  |  | 6,472,137 |  |  |  | 978,574 |  |  |  | 5,051,910 |  |  |  | 6,030,484 |  |  |  | 396,881 |  |  |  | 2,078,570 |  |  |  | 2,475,451 |
Unused trade finance facility |  |  | - |  |  |  | - |  |  |  | 6,780,934 |  |  |  | - |  |  |  | - |  |  |  | 8,000,000 |  |  |  | - |  |  |  | - |  |  |  | 8,000,000 |
Schedule of Future Payments of Finance Secured Bank Loan | The future payments of the equipment finance secured bank loan as of June 30, 2025 were as follows: Schedule of Future Payments of Finance Secured Bank Loan
Calendar year |  | AUD$ |
Remainder of 2025 |  |  | 487,225 |
2026 |  |  | 974,450 |
2027 |  |  | 974,450 |
2028 |  |  | 974,450 |
2029 |  |  | 263,560 |
Total payments outstanding |  |  | 3,674,135 |
Less: accrued interest |  |  | (510,773 | )
Total equipment finance secured loan outstanding |  |  | 3,163,362 |
Schedule of Outstanding Convertible Note | The following table summarizes the outstanding Convertible Note as of June 30, 2025, 2024, and 2023: Schedule of Outstanding Convertible Note
|  | June 30, 2025 |  |  | June 30, 2024 |  |  | June 30, 2023 |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |
Principal value of Convertible Note |  |  | 1,590,100 |  |  |  | 1,874,574 |  |  |  | - |
Debt discount(1), net of amortization |  |  | (420,410 | ) |  |  | (692,621 | ) |  |  | - |
Convertible Note |  | $ | 1,169,690 |  |  | $ | 1,181,953 |  |  |  | - |
| (1) | The debt discount includes the following and is amortized over 18 months:
Schedule of Debt Discount | Schedule of Debt Discount
|  | June 30, 2025 |  |  | June 30, 2024 |
|  | AUD$ |  |  | AUD$ |
10% OID |  |  | 340,832 |  |  |  | 340,832 |
Fair value of Ordinary share Warrants |  |  | 117,193 |  |  |  | 117,193 |
Fair value of Penny Warrants |  |  | 218,107 |  |  |  | 218,107 |
Equity component |  |  | 140,495 |  |  |  | 140,495 |
Total debt discount |  |  | 816,627 |  |  |  | 816,627 |
Less: amortization |  |  | (396,217 | ) |  |  | (124,006 | )
Debt discount at year end |  | $ | 420,410 |  |  | $ | 692,621 |

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