XML 65 R55.htm IDEA: XBRL DOCUMENT

Fair value measurement (Tables)

12 Months Ended

Jun. 30, 2025

Summary of assets and liabilities, measured or disclosed at fair value

The following tables detail the Consolidated Entity’s liabilities, measured or disclosed at fair value, using a three-level hierarchy, based on the lowest level of input that is significant to the entire fair value measurement, being:

Level 1: Quoted prices (unadjusted) in active markets for identical liabilities that the entity can access at the measurement date

Level 2: Inputs other than quoted prices included within Level 1 that are observable for the liability, either directly or indirectly

Level 3: Unobservable inputs for the liability


Consolidated - 2025	Level 1 A$‘000		Level 2 A$‘000		Level 3 A$‘000		Total A$‘000

Liabilities
Contingent Consideration		—		—		—		—
Warrants liability		—		—		3,150		3,150

Total liabilities		—		—		3,150		3,150


Consolidated - 2024

Liabilities
Contingent Consideration		—		—		7,005		7,005
Warrants liability		—		—		6,478		6,478

Total liabilities		—		—		13,483		13,483

There were no transfers between levels during the financial year.

Summary of movements in level 3 assets and liabilities

Movements in level 3 liabilities during the current and previous financial year are set out below:


	Level 3 A$’000			Total A$’000
Consolidated
Balance at 30 June 2023		6,871			6,871
Issuance of warrants		8,599			8,599
Exercise of warrants		(864	)		(864	)
Gain recognised in profit or loss		(1,123	)		(1,123	)

Balance at 30 June 2024		13,483			13,483

Issuance of warrants		3,034			3,034
Exercise of warrants		(8,840	)		(8,840	)
Gain recognised in profit or loss		(4,527	)		(4,527	)

Balance at 30 June 2025		3,150			3,150