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CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME - AUD ($) | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Profit or loss [abstract] |  |  |
Revenue, net | $ 193,113 | $ 1,744,629 | $ 1,275,425
Cost of sales | (149,447) | (1,311,566) | (1,008,821)
| 43,666 | 433,063 | 266,604
Interest income | 18,864 | 6,197 | 115,762
Gain on disposal of plant and equipment |  |  | 212,195
(Loss)/gain on fair value change in derivative financial instruments | (842,463) | 2,312,197 | 127,551
Other income | 335,807 | 82,561 | 807,831
| (444,126) | 2,834,018 | 1,529,943
Expenses |  |  |
Employee benefit expenses | (1,613,922) | (2,212,643) | (4,034,378)
Depreciation and amortization expenses | (1,326,811) | (2,078,762) | (3,174,784)
Professional and consulting expenses | (2,376,038) | (1,373,907) | (2,019,970)
Travel and accommodation expenses | (91,385) | (40,895) | (281,895)
Office expenses and supplies | (142,482) | (310,360) | (312,343)
Rental costs | (116,406) | (126,382) | (637,321)
Other operating expenses | (378,500) | (480,015) | (794,036)
Finance costs | (2,000,952) | (2,100,272) | (1,561,625)
Provision for impairment loss of goodwill |  |  | 4,486,301
Reversal/ (Provision) of allowance for inventory obsolescence | 9,439 | 17,671 | (799,871)
Provision for bad debt | (14,390) | (58,932) |
Gain/ (loss) on disposal of subsidiaries | 1,998,269 | (28,990) |
Plant and equipment written off |  | (110) |
Provision for impairment loss on intangible assets |  | (3,459,340) |
Development projects written off |  | (930,356) |
Exchange loss | (88,322) | (194,383) | (10,296)
Total expenses | (6,141,500) | (13,377,676) | (18,112,820)
Loss before income tax | (6,585,626) | (10,543,658) | (16,582,877)
Income tax expense |  |  | (117,322)
Loss for the year | (6,585,626) | (10,543,658) | (16,700,199)
Items that may be re-classified subsequently to profit or loss: |  |  |
Fair value through other comprehensive income | 62,500 |  |
Exchange differences on translation of financial statements of overseas subsidiaries | 158,547 | 55,673 | 157,471
Other comprehensive income for the year, net of tax | 221,047 | 55,673 | 157,471
| (6,364,579) | (10,487,985) | (16,542,728)
Loss for the year attributable to: |  |  |
Equity shareholders of Integrated Media Technology Limited | (5,771,510) | (10,034,077) | (15,646,147)
Non-controlling interests | (814,116) | (509,581) | (1,054,052)
| (6,585,626) | (10,543,658) | (16,700,199)
Total comprehensive loss for the year attributable to: |  |  |
Equity shareholders of Integrated Media Technology Limited | (5,830,540) | (9,885,412) | (15,540,317)
Non-controlling interests | $ (534,039) | $ (602,573) | $ (1,002,411)

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- Definition The amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 98 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_98_g&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph 12 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_12_e&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 81B -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_81B_a_i&doctype=Standard -URIDate 2021-03-24 + Details
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