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Lease liabilities and right-of-use assets

12 Months Ended

Jun. 30, 2025

Lease liabilities and right-of-use assets

14 Lease liabilities and right-of-use assets

The Company’s leases include rental of a solar power system and plant space. Lease liabilities are secured by the related leased assets.

Solar power system lease

The solar power system lease has a term commencing on October 31, 2015 through December 31, 2035.

Land lease

The Company leases land in Cootamundra, Australia, where the oilseed processing plant and ancillary buildings accommodating the equipment and facilities are located. The Cootamundra land lease has a term commencing on January 1, 2023 through December 31, 2025.

Balances of the right-of use assets and lease liabilities are set forth on the accompanying statement of financial position.

The following table shows the remaining contractual maturities of the Company’s lease liabilities and the right-of-use assets as of June 30, 2025, 2024, and 2023:

(a) Right-of-use assets	2025			2024			2023
At cost		1,347,718			1,347,718			1,347,718
Less accumulated amortisation		(499,354	)		(403,298	)		(307,245	)
Total Right of Use assets		848,364			944,420			1,040,472

	2025		2024		2023
(b) Lease liabilities
Within 1 year (Current)		89,109		89,109		82,386
After 1 year but within 2 years		80,750		80,750		92,405
After 2 years but within 5 years		224,930		224,930		227,744
After 5 years		407,555		573,667		651,603
Non-current liabilities		713,235		879,347		971,752
Total lease liabilities		802,344		968,456		1,054,138