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Parent Entity Financial Information

12 Months Ended

Jun. 30, 2024

Parent Entity Financial Information [Abstract]

Note 21. Parent entity financial information

The individual financial statements for the parent entity show the following aggregate amounts:

	2024 A$			2023 A$
Balance sheet
Current assets		14,724,947			20,348,996
Non-current assets		859,110			1,580,065
Total assets		15,584,057			21,929,061
Current liabilities		2,775,925			2,213,981
Non-current liabilities		141,510			152,207
Total liabilities		2,917,435			2,366,188

Shareholders’ equity
Share capital		88,504,043			88,436,263
Reserves		-			-
Share-based payments		3,059,321			3,123,759
Accumulated losses		(78,896,742	)		(71,997,149	)
		12,666,662			19,562,873
Loss for the year		6,899,593			3,700,827
Total comprehensive loss		6,899,593			3,700,827

(b)	Guarantees entered into by the parent entity

The parent entity has not entered into any guarantees in relation to debts of its subsidiaries in the year ended 30 June 2024 (2023: nil).

(c)	Contingent liabilities of the parent entity

The parent entity did not have any contingent liabilities as at 30 June 2024 or 30 June 2023.

(d)	Contractual commitments for the acquisition of property, plant or equipment

The parent entity has not entered into any contractual commitments for the acquisition of property, plant or equipment in the year ended 30 June 2024 (2023: nil).

(e)	Determining the parent entity financial information

The financial information for the parent entity has been prepared on the same basis as the consolidated financial statements, except as set out below.

(i)

Investments in subsidiaries

Investments in subsidiaries are accounted for at cost in the financial statements of Immuron Limited.

(ii)

Intercompany loan

Total comprehensive loss of the parent entity includes the fully impaired intercompany loan.