XML 26 R12.htm IDEA: XBRL DOCUMENT
v3.25.3

Trade and Other Receivables | 12 Months Ended
--- | ---
Jun. 30, 2025
Notes and other explanatory information [abstract] |
Trade and Other Receivables | 5 Trade and Other Receivables Schedule of Trade and Other Receivables
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |
CURRENT |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables-Related parties (refer note 25(c)) |  |  | 44,387 |  |  |  | - |  |  |  | 1,226,945 |
Trade receivables, net (1) |  |  | 5,285,794 |  |  |  | 4,470,101 |  |  |  | 3,210,308 |
Total current trade and other receivables |  |  | 5,330,181 |  |  |  | 4,470,101 |  |  |  | 4,437,253 |
| (1) | Trade receivables are presented net of an allowance of AUD$169,148, AUD$138,000, and AUD$380,604 at June 30, 2025, 2024, and 2023, respectively.
The carrying value of trade receivables is considered a reasonable approximation of fair value due to the short-term nature of the balances. The maximum exposure to credit risk at the reporting date is the fair value of each class of receivable in the consolidated financial statements. The table below presents the expected credit losses on trade receivables for the year ended June 30, 2025: Schedule of Expected Credit Losses on Trade Receivables
|  | Current sales |  |  | 30 days |  |  | 60 days |  |  | 90 days |  |  | Total |
Balance as at reporting date (AUD) |  | $ | 4,145,657 |  |  | $ | 763,313 |  |  | $ | 263,838 |  |  | $ | 282,133 |  |  | $ | 5,454,943 |
Expected loss rate |  |  | 1.94 | % |  |  | 5.5 | % |  |  | 8.25 | % |  |  | 8.16 | % |  |  | - |
ECL allowance (AUD) |  | $ | 82,377 |  |  | $ | 41,982 |  |  | $ | 21,767 |  |  | $ | 23,022 |  |  | $ | 169,148 |

X
- Definition The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory
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