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v3.23.3

Consolidated Statements of Financial Position - USD ($) | Jun. 30, 2023 | Jun. 30, 2022
--- | --- | ---
Non- current assets |  |
Intangible Assets | $ 8,519,098 | $ 4,598,930
Fixed Assets | 1,142,082 | 8,918
Goodwill | 251,440 |
Right-of-use of assets | 43,806 |
Other Non-Current receivables | 8,763,027 |
Total non-current assets | 18,719,453 | 4,607,848
Current assets |  |
Cash and cash equivalents | 2,527,673 | 1,081,808
Short-term investments | 306,034 |
Trade receivables | 361,097 |
Other receivables | 1,330,177 |
Prepayments | 341,107 | 2,061
Inventories | 465,748 |
Total current assets | 5,331,836 | 1,083,869
TOTAL ASSETS | 24,051,289 | 5,691,717
Equity |  |
Share capital | 375,641 | 310,000
Share premium | 66,996,982 | 7,290,000
Shares to be issued | 3,068 |
Equity settled share-based payment | 1,335,253 | 838,576
Cumulative translation adjustment | 18,112 |
Accumulated deficit | (58,623,123) | (6,834,243)
Total equity | 10,105,933 | 1,604,333
Current liabilities |  |
Accounts payable | 7,479,614 | 1,226,213
Financial debts | 2,546,243 |
Other current liabilities | 1,685,645 | 1,171
Warrants liabilities | 887,689 |
Simply Agreement for Future Equity (“SAFE”) |  | 2,860,000
Total current liabilities | 12,599,191 | 4,087,384
Non-current liabilities |  |
Financial debt | 99,046 |
Other non-current liabilities | 175,312 |
Deferred Tax Liability | 1,071,807 |
Total non-current liabilities | 1,346,165 |
TOTAL LIABILITIES | 13,945,356 | 4,087,384
TOTAL LIABILITIES AND EQUITY | $ 24,051,289 | $ 5,691,717

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- Definition The amount receivable by the entity that it does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph k -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_k&doctype=Standard -URIDate 2023-03-23 + Details
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