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Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities | 12 Months Ended
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Jun. 30, 2025
Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities [Abstract] |
Reconciliation of loss before income tax to net cash used in operating activities | Note 34. Reconciliation of loss before income tax to net cash used in operating activities
|  | Consolidated |
|  | 30 June 2025 |  |  | 30 June 2024 |
|  | $ |  |  | $ |
Loss before income tax expense for the year |  |  | (6,645,453 | ) |  |  | (3,546,195 | )
Adjustments for: |  |  | - |  |  |  | - |
Depreciation and amortisation |  |  | 1,222,955 |  |  |  | 1,211,892 |
Foreign exchange differences |  |  | (126,206 | ) |  |  | - |
Interest expense |  |  | 1,917,720 |  |  |  | 599,494 |
Gain/loss on extinguishment |  |  | (499,609 | ) |  |  | - |
Gain/loss on derivative revaluation |  |  | (301,052 | ) |  |  | - |
Change in operating and assets and liabilities: |  |  | - |  |  |  | - |
(Increase) / decrease in GST receivable |  |  | (22,993 | ) |  |  | (31,441 | )
Increase / (decrease) in GST payable |  |  | 31,441 |  |  |  | (23,155 | )
(Increase) in accounts receivables |  |  | (247,487 | ) |  |  | 119,774 |
(Increase) / decrease in inventory |  |  | - |  |  |  | 95,201 |
(Increase) / decrease in prepayments and other assets |  |  | 176,108 |  |  |  | 40,893 |
Increase / (decrease) in deferred revenue |  |  | (118,704 | ) |  |  | 40,000 |
Increase in payroll liabilities |  |  | (545,649 | ) |  |  | 395,385 |
Increase in provision for employee leave |  |  | (8,700 | ) |  |  | 40,606 |
Increase in trade payables and accruals |  |  | (308,057 | ) |  |  | (12,927 | )
(Increase)/decrease in trade and other receivable |  |  | (45,931 | ) |  |  | - |
Net cash used in operating activities |  |  | (5,521,617 | ) |  |  | (1,070,473 | )

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- Definition The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities] + 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
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