XML 45 R29.htm IDEA: XBRL DOCUMENT

Cash Flow Information

12 Months Ended

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:


(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:

		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				-				-