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v3.25.3

Intangible Assets (Tables) | 12 Months Ended
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Jun. 30, 2025
Intangible Assets [Abstract] |
Schedule of Intangible Assets |
|  | Consolidated |
|  | 30 June 2025 |  |  | 30 June 2024 |
|  | $ |  |  | $ |
Non-current assets |  |  |  |  |  |
Trade Secrets and Patents– at cost |  |  | 23,857,306 |  |  |  | 23,857,306 |
Less: Accumulated amortisation |  |  | (4,827,042 | ) |  |  | (3,634,171 | )
Net carrying value |  |  | 19,030,264 |  |  |  | 20,223,135 |
Patents and trademarks - at cost |  |  | 234,289 |  |  |  | 89,268 |
Add: Additions |  |  | 639,117 |  |  |  | 145,021 |
Less: Accumulated amortisation |  |  | (45,697 | ) |  |  | (19,465 | )
Net carrying value |  |  | 827,709 |  |  |  | 214,823 |
|  |  | 19,857,973 |  |  |  | 20,437,958 |
Schedule of Reconciliations of the Written Down Values | Reconciliations of the written down values at the beginning and end of the current and previous financial year are set out below:
|  | Trade Secrets |  |  | Patents & trademarks |  |  | Total |
|  | $ |  |  | $ |  |  | $ |
Consolidated |  |  |  |  |  |  |  |  |
Balance at 1 July 2023 |  |  | 21,416,006 |  |  |  | 77,655 |  |  |  | 21,493,661 |
Additions |  |  | - |  |  |  | 145,021 |  |  |  | 145,021 |
Amortisation expense |  |  | (1,192,871 | ) |  |  | (7,853 | ) |  |  | (1,200,724 | )
Balance at 30 June 2024 |  |  | 20,223,135 |  |  |  | 214,823 |  |  |  | 20,437,958 |
Additions |  |  | - |  |  |  | 639,117 |  |  |  | 639,117 |
Amortisation expense |  |  | (1,192,870 | ) |  |  | (26,232 | ) |  |  | (1,219,102 | )
Balance at 30 June 2025 |  |  | 19,030,265 |  |  |  | 827,708 |  |  |  | 19,857,973 |

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- Definition The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard -URIDate 2024-03-27 + Details
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