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Restatement of comparatives (Tables)

6 Months Ended

Dec. 31, 2022

Schedule Of Material Restatement Of EVT 801 Asset

The error resulted in a material overstatement of the EVT-801 asset and a corresponding overstatement of the liability at acquisition. The impact of this error is noted below with the restated balances disclosed in note 10,14 and 16:

	30 June 2022			Increase/ (decrease)			30 June 2022 Restated
Intangibles - licensing agreement EVT-801		10,857,763			(1,044,401	)		9,813,362
Less Accumulated amortisation		(1,049,555	)		133,641			(915,914	)
		9,808,208			(910,760	)		8,897,448

Current contingent consideration EVT-801		(758,840	)		—			(758,840	)
Non-Current contingent consideration EVT-801		(7,588,405	)		546,996			(7,041,409	)
		(8,347,245	)		546,996			(7,800,249	)

Net Assets		18,638,287			(363,764	)		18,274,523
Accumulated losses		(68,253,627	)		(363,764	)		(68,617,391	)
Total equity		18,638,287			(363,764	)		18,274,523

Schedule Of Material Restatement Of Income Statement

Consolidated statement of profit and loss	31 December 2021			(Increase)/ Decrease			31 December 2021 Restated
Research and development expense (Amortisation)		(11,029,851	)		41,776			(10,988,075	)
General and administrative expense (interest and foreign exchange impact)		(2,261,366	)		(221,216	)		(2,482,582	)
Loss before tax		(13,338,382	)		(179,440	)		(13,517,822	)
Income tax benefit		315,974			—			315,974
Loss after tax		(13,022,408	)		(179,440	)		(13,201,848	)

Impact on basic and diluted earnings per share increase/(decrease) in earning per share	Cents			Cents			Cents
Basic loss for the year attributable to equity holders		(9.864	)		(0.136	)		(10.000	)
Diluted loss for the year attributable to equity holders		(9.864	)		(0.136	)		(10.000	)