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Critical Accounting Judgments and Estimates
12 Months Ended
Jun. 30, 2025
Critical Accounting Judgments and Estimates [Abstract]  
CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATES

5. CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATES

 

The Group makes certain estimates and assumptions regarding the future. Estimates and judgments are continually evaluated based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the future, actual experience may differ from these estimates and assumptions. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are listed below.

 

Critical judgements

 

-De facto control over BIOX (Note 1 – The Group’s business reorganization and general information and Note 2 – Accounting standards an basis of presentation).

 

Critical estimates

 

-Impairment of goodwill (Notes 4.6 – Impairment assessment of goodwill and intangibles).

 

-Impairment testing of intangible assets not yet available for use or with indefinite useful lives.

 

-Identification and fair value of identifiable intangible assets arising in acquisitions.