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v3.25.3

Related Parties | 12 Months Ended
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Jun. 30, 2025
Notes and other explanatory information [abstract] |
Related Parties | 25 Related Parties (a) The Company’s main related parties are as follows: Key management personnel — refer to Note 20. Other related parties include close family members of key management personnel and entities that are controlled or significantly influenced by those key management personnel or their close family members and American Physicians, LLC, shareholders from the Sponsor of EDOC. (b) Transactions with related parties The following transactions occurred with related parties: Schedule of Transactions Occurred with Related Parties
|  | Purchases of Seed for the Year Ended 30 June 2025 |  |  | Purchases of Oils for the Year Ended 30 June 2025 |  |  | Sales of Meals for the Year Ended 30 June 2025 |  |  | Other Sales for the Year Ended 30 June 2025 |  |  | Management Fee for the Year Ended 30 June 2025 |  |  | Lease for the Year Ended 30 June 2025 |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | AUD$ |
Related parties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Energreen Nutrition Australia Pty Ltd. |  |  | 14,376,490 |  |  |  | 761,925 |  |  |  | 5,818,454 |  |  |  | 217,909 |  |  |  | 357,000 |  |  |  | 21,351 |
Soon Soon Oilmills Sdn Bhd. * |  |  | - |  |  |  | 699,200 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Sunmania Pty Ltd. |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 32,868 |  |  |  | - |  |  |  | 77,000 |
|  | Purchases of Seed for the Year Ended 30 June 2024 |  |  | Sales of Meals for the Year Ended 30 June 2024 |  |  | Management Fee for the Year Ended 30 June 2024 |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |
Related parties |  |  |  |  |  |  |  |  |  |  |  |
Energreen Nutrition Australia Pty Ltd. |  |  | 12,651,382 |  |  |  | 4,838,204 |  |  |  | 312,000 |
Soon Soon Oilmills Sdn Bhd. * |  |  | - |  |  |  | 2,234 |  |  |  | - |
Sunmania Pty Ltd. |  |  | 104,000 |  |  |  | - |  |  |  | - |
* | Gary Seaton has a 20% share of Soon Soon Oilmills Sdn Bhd.
|  | Purchases of Seed for the Year Ended 30 June 2023 |  |  | Sales of Meals for the Year Ended 30 June 2023 |  |  | Management Fee for the Year Ended 30 June 2023 |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |
Related parties |  |  |  |  |  |  |  |  |  |  |  |
Energreen Nutrition Australia Pty Ltd. |  |  | 13,942,332 |  |  |  | 1,693,451 |  |  |  | 312,000 |
Good Earths Oils |  |  | - |  |  |  | 3,390,714 |  |  |  | - |
Sunmania Pty Ltd. |  |  | 104,000 |  |  |  | - |  |  |  | - |
(c) Loans to/from related parties The current loans are payable on demand and the non-current loans have a maturity date which is more than 12 months from the date of 30 June 2025. Schedule of Loans with Related Parties
|  | Current |  |  | Non-current |  |  | Total principal |
|  | Balance |
|  | as of 30 June 2025 |
|  | Current |  |  | Non-current |  |  | Total principal |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |
Related party loans payable |  |  |  |  |  |  |  |  |  |  |  |
Energreen Nutrition Australia Pty Ltd. Loan |  |  | 5,728,571 |  |  |  | 588,688 |  |  |  | 6,317,259 |
CQ Oilseeds Pty Ltd. loan |  |  | - |  |  |  | 59,371 |  |  |  | 59,371 |
Sunmania Pty Ltd loan |  |  | 152,000 |  |  |  | 40,000 |  |  |  | 192,000 |
Total related party loans payable |  |  | 5,880,571 |  |  |  | 688,059 |  |  |  | 6,568,630 |
Energreen Nutrition- Related party loan receivable (Note 5) |  |  | 633,733 |  |  |  | - |  |  |  | 633,733 |
Trade payable (related party) (Note-10) |  |  |  |  |  |  |  |  |  |  |  |
Energreen Nutrition Australia Pty Ltd. |  |  | 5,563,563 |  |  |  | - |  |  |  | 5,563,563 |
Soon Soon Oilmills |  |  | 153,105 |  |  |  | - |  |  |  | 153,105 |
Sunmania Pty Ltd |  |  | 38,500 |  |  |  | - |  |  |  | 38,500 |
Total trade payable due to related parties (Note-10) |  |  | 5,755,168 |  |  |  | - |  |  |  | 5,755,168 |
Trade receivable (related party) (Note-5) |  |  |  |  |  |  |  |  |  |  |  |
Energreen Nutrition |  |  | 30,040 |  |  |  | - |  |  |  | 30,040 |
Sunmania Pty Ltd |  |  | 14,346 |  |  |  | - |  |  |  | 14,346 |
Total trade receivable due from related parties (Note-5) |  |  | 44,386 |  |  |  | - |  |  |  | 44,386 |
The current loans are payable on demand and the non-current loans have a maturity date which is more than 12 months from the date of 30 June 2024.
|  | Current |  |  | Non-current |  |  | Total |
|  | Balance |
|  | as of 30 June 2024 |
|  | Current |  |  | Non-current |  |  | Total |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |
Related party loans payable |  |  |  |  |  |  |  |  |  |  |  |
Energreen Nutrition Australia Pty Ltd. Loan |  |  | 3,863,250 |  |  |  | - |  |  |  | 3,863,250 |
JSKS Enterprises Pty Ltd. Loan |  |  | 100,925 |  |  | (2) | 4,431,136 |  |  |  | 4,532,061 |
CQ Oilseeds Pty Ltd. loan |  |  |  |  |  |  | 59,371 |  |  |  | 59,371 |
Sunmania Pty Ltd loan |  |  | 152,000 |  |  |  | 40,000 |  |  |  | 192,000 |
Less: Origin Food loan receivable |  |  | (4,514 | ) |  |  | - |  |  |  | (4,514 | )
Total related party loans payable |  |  | 4,111,661 |  |  |  | 4,530,507 |  |  |  | 8,642,168 |
Energreen Nutrition Australia Pty Ltd. accounts payable (Note-10) |  |  | 589,166 |  |  |  | - |  |  |  | 589,166 |
|  | Current |  |  | Non-current |  |  | Total |
|  | Balance |
|  | as of 30 June 2023 |
|  | Current |  |  | Non-current |  |  | Total |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |
Due to related parties |  |  |  |  |  |  |  |  |  |  |  |
Energreen Nutrition Australia Pty Ltd. Loan |  |  | 1,948,630 |  |  |  | - |  |  |  | 1,948,630 |
Good Earth Oils Pty Ltd. Loan |  |  | 200,000 |  |  |  | - |  |  |  | 200,000 |
JSKS Enterprises Pty Ltd. Loan |  |  | 980,005 |  |  | (2) | 2,853,929 |  |  |  | 3,833,934 |
CQ Oilseeds Pty Ltd. loan |  |  | 59,371 |  |  |  | - |  |  |  | 59,371 |
Sunmania Pty Ltd loan |  |  | - |  |  |  | 20,000 |  |  |  | 20,000 |
Total due to related parties |  |  | 3,188,006 |  |  |  | 2,873,929 |  |  |  | 6,061,935 |
Trade payable (related party) (Note-10) |  |  |  |  |  |  |  |  |  |  |  |
Good Earth Oils Pty Ltd. Accounts payable |  |  | 525,000 |  |  |  | - |  |  |  | 525,000 |
Energreen Nutrition Australia Pty Ltd. accounts payable |  |  | 4,411,423 |  |  |  | - |  |  |  | 4,411,423 |
Total trade payable due to related parties (Note-10) |  |  | 4,936,423 |  |  |  | - |  |  |  | 4,936,423 |
Due from related parties |  |  |  |  |  |  |  |  |  |  |  |
Good Earth Oils Pty Ltd. accounts receivable (Note-5) |  |  | 1,226,945 |  |  |  | - |  |  |  | 1,226,945 |
During the year ended June 30, 2025 the related party loan amounting to AUD 4,998,512 owed to JSKS Enterprises Pty Ltd., which is the trustee of Gary Seaton Family Trust, was converted into equity shares. For the years ended June 30, 2024 and 2023 a related party loan is owed to JSKS Enterprises Pty Ltd., which is the trustee of Gary Seaton Family Trust, and interest rate charge is 6% per annum. to be repaid within 12 months after the year end, and the remaining principal shall be repaid more than 12 months after the year end. For the years ended June 30, 2025, 2024, and 2023 a related party loan is owed to Energreen Nutrition Australia Pty Ltd., which is controlled by Gary Seaton, and interest rate charge is 6% per annum and expected to be repaid in full within 12 months after the year end. For the years ended June 30, 2025, 2024, and 2023 the remaining related party loan relates to an interest free loan owed to CQ Oilseeds Pty Ltd. (d) Promissory Notes
|  | Current |  |  | Non-current |  |  | Total principal |
|  | American Physicians LLC |
|  | Promissory notes |
|  | Current |  |  | Non-current |  |  | Total principal |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |
Balance as on 30th June 20251 |  |  | 1,538,322 |  |  |  |  |  |  |  | 1,538,322 |
Balance as on 30th June 20242 |  |  | 968,216 |  |  |  | 273,676 |  |  |  | 1,241,892 |
Balance as on 30th June 2023 |  |  | - |  |  |  | - |  |  |  | - |
Balance |  |  | - |  |  |  | - |  |  |  | - |
(1) | Includes $74,892 of accrued interest.
(2) | Includes $24,964 of accrued interest.
On March 21, 2024, the Company issued two promissory notes in the principal amounts of USD$450,000 (the “First Promissory Note”) and USD$500,000 (the “Second Promissory Note”) to American Physicians, LLC. The First Promissory Note accrues interest on the principal outstanding from time to time at a rate per annum equal to term SOFR for the interest period commencing on March 21, 2024. Interest shall be calculated on the basis on a 360-day year and actual days elapsed. The First Promissory Note principal and accrued interest are now past due. The Second Promissory Note accrues interest on the principal outstanding from time to time at a rate per annum equal to term SOFR for the interest period commencing on March 21, 2024. Interest shall be calculated on the basis on a 360-day year and actual days elapsed. The Second Promissory Note principal and accrued interest are due and payable as follows: (i) USD$165,000 plus any accrued but unpaid interest shall be paid on June 21, 2025; (ii) USD$165,000 plus any accrued but unpaid interest shall be paid on September 21, 2025; (iii) Remaining balance plus any accrued but unpaid interest shall be paid on December 21, 2025. As of June 30, 2025, USD 615,000 is due and remaining USD 335,000 is due within 6 months, and disclosed as current liabilities. Accrued interest on the First Promissory Note and the Second Promissory Note was AUD$49,928 as of June 30, 2025. Accrued interest on the First Promissory Note and the Second Promissory Note was AUD$24,964 as of June 30, 2024.

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