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v3.24.3

Financial instruments (Tables) | 12 Months Ended
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Jun. 30, 2024
Statement [line items] |
Summary of foreign currency denominated financial assets and financial liabilities | The carrying amount of the Consolidated Entity’s foreign currency denominated financial assets and financial liabilities at the reporting date was as follows:
|  | 2024 |  |  | 2023 |
|  | US Dollar A$’000 |  |  | Euro A$’000 |  |  | Pound Sterling A$’000 |  |  | Singapore Dollar A$’000 |  |  | US Dollar A$’000 |  |  | Euro A$’000 |  |  | Pound Sterling A$’000 |  |  | Singapore Dollar A$’000 |
Cash and cash equivalents - current |  |  | 1,421 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,326 |  |  |  | — |  |  |  | — |  |  |  | — |
Trade and other receivables - current |  |  | 1,908 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Trade and other payables - current |  |  | 942 |  |  |  | 7,320 |  |  |  | 18 |  |  |  | — |  |  |  | 1,135 |  |  |  | 2,710 |  |  |  | — |  |  |  | 1 |
Other financial liabilities |  |  | 6,478 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  |  | 10,749 |  |  |  | 7,320 |  |  |  | 18 |  |  |  | — |  |  |  | 3,461 |  |  |  | 2,710 |  |  |  | — |  |  |  | 1 |
Summary of foreign currency risk sensitivity | If all currencies had strengthened and weakened against the USD by 10% (2023:10% ) then this would have had the following impact:
|  | AUD strengthened |  |  | AUD weakened |
Consolidated - 2024 |  | % change |  |  | Effect on profit before tax A$’000 |  |  | Effect on equity A$’000 |  |  | % change |  |  | Effect on profit before tax A$’000 |  |  | Effect on equity A$’000 |
US dollars |  |  | 10 | % |  |  | 142 |  |  |  | 142 |  |  |  | (10 | )% |  |  | (142 | ) |  |  | (142 | )
Euros |  |  | 10 | % |  |  | — |  |  |  | — |  |  |  | (10 | )% |  |  | — |  |  |  | — |
Pound Sterling |  |  | 10 | % |  |  | (2 | ) |  |  | (2 | ) |  |  | (10 | )% |  |  | 2 |  |  |  | 2 |
|  |  |  |  |  |  | 140 |  |  |  | 140 |  |  |  |  |  |  |  | (140 | ) |  |  | (140 | )
|  | AUD strengthened |  |  | AUD weakened |
Consolidated - 2023 |  | % change |  |  | Effect on profit before tax A$’000 |  |  | Effect on equity A$’000 |  |  | % change |  |  | Effect on profit before tax A$’000 |  |  | Effect on equity A$’000 |
US dollars |  |  | 10 | % |  |  | (494 | ) |  |  | (494 | ) |  |  | (10 | )% |  |  | 494 |  |  |  | 494 |
Euros |  |  | 10 | % |  |  | 271 |  |  |  | 271 |  |  |  | (10 | )% |  |  | (271 | ) |  |  | (271 | )
|  |  |  |  |  |  | (223 | ) |  |  | (223 | ) |  |  |  |  |  |  | 223 |  |  |  | 223 |
Summary of variable interest rate balances | As at the reporting date, the Consolidated Entity had the following variable interest rate balances:
|  | 2024 |  |  | 2023 |
|  | Weighted average interest rate % |  |  | Balance A$’000 |  |  | Weighted average interest rate % |  |  | Balance A$’000 |
Cash and cash equivalents |  |  | 0.39 |  |  |  | 1,657 |  |  |  | 0.40 |  |  |  | 5,241 |
Net exposure to cash flow interest rate risk |  |  |  |  |  |  | 1,657 |  |  |  |  |  |  |  | 5,241 |
Summary of remaining contractual maturities of financial instrument liabilities |
2024 |  | Weighted average interest rate % |  |  | 1 year or less A$’000 |  |  | Between 1 and 2 years A$’000 |  |  | Between 2 and 5 years A$’000 |  |  | Over 5 years A$’000 |  |  | Remaining contractual maturities A$’000 |  |  | Carrying Amount A$’000 |
Non-derivatives |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  | — |  |  |  | 4,548 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4,548 |  |  |  | 4,548 |
Accrued payables |  |  | — |  |  |  | 10,519 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,519 |  |  |  | 10,519 |
Contingent consideration |  |  | — |  |  |  | 3,389 |  |  |  | — |  |  |  | 4,549 |  |  |  | — |  |  |  | 7,938 |  |  |  | 7,005 |
Derivatives |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other financial liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,478 |  |  |  | — |  |  |  | 6,478 |  |  |  | 6,478 |
Total undiscounted financial liabilities |  |  |  |  |  |  | 18,456 |  |  |  | — |  |  |  | 11,027 |  |  |  | — |  |  |  | 29,483 |  |  |  | 28,550 |
2023 |  | Weighted average interest rate % |  |  | 1 year or less A$’000 |  |  | Between 1 and 2 years A$’000 |  |  | Between 2 and 5 years A$’000 |  |  | Over 5 years A$’000 |  |  | Remaining contractual maturities A$’000 |  |  | Carrying Amount A$’000 |
Non-derivatives |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  | — |  |  |  | 857 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 857 |  |  |  | 857 |
Accrued payables |  |  | — |  |  |  | 3,472 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,472 |  |  |  | 3,472 |
Contingent consideration |  |  | — |  |  |  | 750 |  |  |  | 4,303 |  |  |  | 3,099 |  |  |  | — |  |  |  | 8,152 |  |  |  | 6,871 |
Total undiscounted financial liabilities |  |  |  |  |  |  | 5,079 |  |  |  | 4,303 |  |  |  | 3,099 |  |  |  | — |  |  |  | 12,481 |  |  |  | 11,200 |

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- Definition The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 40 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_40_a&doctype=Standard -URIDate 2023-03-23 + Details
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