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Non-financial assets and liabilities (Tables)
12 Months Ended
Jun. 30, 2024
Non-financial assets and liabilities [Abstract]  
Schedule of Property, Plant and Equipment (a) Property, plant and equipment
   Plant and
equipment
$
   Furniture,
fittings and
equipment
$
   Right-of-use
assets
$
   Total
$
 
At 30 June 2022                
Cost or fair value   364,856    35,042    229,031    628,929 
Accumulated depreciation   (345,343)   (34,905)   (21,945)   (402,193)
Net book amount   19,513    137    207,086    226,736 
Year ended 30 June 2023                    
Opening net book amount   19,513    137    207,086    226,736 
Additions   7,067    672    14,320    22,059 
Depreciation charge   (7,203)   (131)   (41,328)   (48,662)
Closing net book amount   19,377    678    180,078    200,133 
At 30 June 2023                    
Cost or fair value   371,923    35,714    243,351    650,988 
Accumulated depreciation   (352,546)   (35,036)   (63,273)   (450,855)
Net book amount   19,377    678    180,078    200,133 
Year ended 30 June 2024                    
Opening net book amount   19,377    678    180,078    200,133 
Additions   195    -    -    195 
Depreciation charge   (5,576)   (339)   (40,066)   (45,981)
Closing net book amount   13,996    339    140,012    154,347 
At 30 June 2024                    
Cost or fair value   372,118    35,714    243,351    651,183 
Accumulated depreciation   (358,122)   (35,375)   (103,339)   (496,836)
Net book amount   13,996    339    140,012    154,347 

 

Schedule of Inventories (b) Inventories
   30 June 2024   30 June 2023 
   Current
A$
   Non-
current
A$
   Total
A$
   Current
A$
   Non-
current
A$
   Total
A$
 
Raw materials and stores (Colostrum)   139,745    669,285    809,030    -    1,108,256    1,108,256 
Work in progress   683,850    
 
    683,850    444,905    111,390    556,295 
Finished goods (Travelan and Protectyn)   610,020    -    610,020    394,381    -    394,381 
Other inventories   150,993    -    150,993    682    -    682 
    1,584,608    669,285    2,253,893    839,968    1,219,646    2,059,614 
(c) Employee benefit obligations
   2024   2023 
   Current
$
   Non-
current
$
   Total
$
   Current
$
   Non-
current
$
   Total
$
 
Leave obligations (i)   265,952    8,605    274,557    237,328    1,882    239,210 
Performance bonus   256,619    -    256,619    52,080    -    52,080 
    522,571    8,605    531,176    289,408    1,882    291,290 
Schedule of Balance Sheet The balance sheet shows the following amounts relating to leases:
   30 June
2024
A$
   30 June
2023
A$
 
Right-of-use assets1        
Properties   140,012    180,078 
    140,012    180,078 
Lease liabilities2          
Current   40,556    38,767 
Non-current   132,941    150,325 
    173,497    189,092 
1.Included in the line item ‘property, plant and equipment’ in the consolidated balance sheet.
2.Included in the line items ‘other current liabilities’ and ‘other non-current liabilities’ in the consolidated balance sheet.
Schedule of Statement of Profit or Loss The statement of profit or loss shows the following amounts relating to leases:
   2024
A$
   2023
A$
 
Depreciation charge of right-of-use assets        
Properties   40,066    41,328 
    40,066    41,328 
           
Interest expense (included in finance cost)   7,576    9,652 
Expense relating to short-term leases (included in other expenses)   -    - 
Expense relating to leases of low-value assets that are not short-term leases (included in other expenses)   -    - 
Expense relating to variable lease payments not included in lease liabilities (included in other expenses)   -    - 
Cash paid for principal payments   47,293    35,015