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v3.25.3

Cash Flow Information | 12 Months Ended
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Jun. 30, 2025
Notes and other explanatory information [abstract] |
Cash Flow Information | 24 Cash Flow Information
(a) | Reconciliation of result for the year to cash flows from operating activities
Reconciliation of net income to net cash provided by operating activities: Reconciliation of net income to net cash provided by operating activities: Schedule of Reconciliation of Net Income to Net Cash Provided by Operating Activities
(Loss) Profit for the year |  |  | (1,462,610 | ) |  |  | (21,230,681 | ) |  |  | 1,844,970 |
Non-cash flows in profit: |  |  |  |  |  |  |  |  |  |  |  |
– gain on forgiveness of payables |  |  | - |  |  |  | (670,782 | ) |  |  | - |
– depreciation |  |  | 447,505 |  |  |  | 498,566 |  |  |  | 571,899 |
– amortization of debt discount |  |  | 272,209 |  |  |  | - |  |  |  | - |
– Recapitalization expense |  |  | - |  |  |  | 16,301,915 |  |  |  | - |
– interest |  |  | 991,614 |  |  |  | - |  |  |  | - |
– change in fair value of warrants |  |  | (42,872 | ) |  |  | (141,874 | ) |  |  | - |
– exchange rate effect |  |  | (1,388 | ) |  |  | - |  |  |  | - |
Changes in assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |
– (increase)/decrease in trade and other receivables |  |  | (1,413,688 | ) |  |  | (32,848 | ) |  |  | (884,401 | )
– (increase)/decrease in prepayment of seed purchase/other prepayments |  |  | 371,816 |  |  |  | 3,672,697 |  |  |  | (2,593,941 | )
– (increase)/decrease in other assets |  |  | (739,305 | ) |  |  | 351,485 |  |  |  | (1,174,503 | )
– (increase)/decrease in inventories |  |  | 304,509 |  |  |  | (5,181,691 | ) |  |  | 112,917 |
–increase/(decrease) in trade and other payables (1) |  |  | 2,288,946 |  |  |  | 3,742,915 |  |  |  | 2,778,396 |
– increase/(decrease) in provisions |  |  | (50,225 | ) |  |  | 505,368 |  |  |  | 34,459 |
Cash flows from operations provided by/(used in) |  |  | 966,511 |  |  |  | (2,184,930 | ) |  |  | 689,796 |
(1) | Included in this balance is a non-cash amount related to recapitalization costs of $5,163,951 for FY 2024
Non-cash investing and financing activities were as follows: Schedule of Non-cash Investing and Financing Activities
|  | 2025 |  |  | 2024 |  |  | 2023 |
Acquisition of ROU assets and lease liabilities |  |  | - |  |  |  | - |  |  |  | 275,953 |
Purchases of property, plant and equipment in trade payables |  |  | - |  |  |  | 877,967 |  |  |  | 64,011 |
Accrued expenses and warrant liabilities assumed upon closing of the merger with EDOC |  |  | - |  |  |  | 5,938,467 |  |  |  | - |
Promissory note – related party assumed upon closing of the merger with EDOC |  |  | - |  |  |  | 1,216,928 |  |  |  | - |
Conversion of related party loan to equity |  |  | 4,998,512 |  |  |  | - |  |  |  | - |
Conversion of convertible note to equity |  |  | 230,236 |  |  |  | - |  |  |  | - |

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