SEGMENT INFORMATION (Tables)

12 Months Ended

Jun. 30, 2024

Notes and other explanatory information [abstract]

SUMMARY OF REPORTABLE SEGMENTS

The segment information for the reportable segments is as follows:

2024	AffinityDNA			EasyDNA			geneType/ Corporate			Total
	A$			A$			A$			A$
Segment revenue & other income
Revenue from contracts with customers		1,367,834			6,162,865			134,085			7,664,784
Other income		-			-			1,848,731			1,848,731
Finance income		-			-			119,511			119,511
Total segment revenue & other income		1,367,834			6,162,865			2,102,327			9,633,026
Segment expenses
Depreciation and amortization		(24,703	)		(30,157	)		(480,028	)		(534,888	)
Finance costs		(1,698	)		(532	)		(49,392	)		(51,622	)
Raw materials and change in inventories		(545,875	)		(2,815,189	)		(399,246	)		(3,760,310	)
Commissions		(57,155	)		(159,259	)		-			(216,414	)
Employee benefits expenses		(275,143	)		(1,440,129	)		(5,870,835	)		(7,586,107	)
Advertising and promotional expenses		(87,581	)		(1,025,290	)		(1,496,444	)		(2,609,315	)
Professional fees		(197,508	)		(80,199	)		(1,007,354	)		(1,285,061	)
Research and development expenses		-			-			(752,754	)		(752,754	)
Impairment expenses		-			(1,332,000	)		-			(1,332,000	)
Other expenses		(221,172	)		(788,910	)		(2,511,692	)		(3,521,774	)
Total segment expenses		(1,410,835	)		(7,671,665	)		(12,567,745	)		(21,650,245	)
Income tax credit		-			-			-			-
Loss for the period		(43,001	)		(1,508,800	)		(10,465,418	)		(12,017,219	)
Total Segment Assets		528,078			1,838,706			3,819,736			6,186,521
Total Segment Liabilities		(204,852	)		(1,156,382	)		(2,994,872	)		(4,356,106	)

2023	AffinityDNA			EasyDNA			geneType/ Corporate			Total
	A$			A$			A$			A$
Segment revenue & other income
Revenue from contracts with customers		944,058			7,698,605			43,455			8,686,118
Other income		-			17			1,836,805			1,836,822
Finance income		-			-			220,161			220,161
Total segment revenue & other income		944,058			7,698,622			2,100,421			10,743,101
Segment expenses
Depreciation and amortization		(22,310	)		(30,074	)		(624,199	)		(676,583	)
Finance costs		(2,693	)		(2,132	)		(24,690	)		(29,515	)
Raw materials and change in inventories		(404,660	)		(3,896,000	)		(34,605	)		(4,335,265	)
Commissions		(42,727	)		(193,292	)		-			(236,019	)
Employee benefits expenses		(209,219	)		(1,593,699	)		(4,405,148	)		(6,208,066	)
Advertising and promotional expenses		(35,926	)		(1,681,875	)		(994,552	)		(2,712,353	)
Professional fees		(62,522	)		(18,414	)		(1,279,704	)		(1,360,640	)
Research and development expenses		-			-			(1,281,157	)		(1,281,157	)
Impairment expenses		-			(2,125,725	)		-			(2,125,725	)
Other expenses		(253,619	)		(1,028,670	)		(2,404,741	)		(3,687,030	)
Total segment expenses		(1,033,676	)		(10,569,881	)		(12,513,521	)		(22,652,353	)
Income tax credit		-			-			158,329			158,329
Loss for the period		(89,618	)		(2,871,259	)		(10,254,771	)		(11,750,923	)
Total Segment Assets		625,421			3,320,967			10,909,849			14,856,237
Total Segment Liabilities		(208,468	)		(1,308,206	)		(2,176,987	)		(3,693,661	)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (cont.)

26. SEGMENT INFORMATION (cont.)

2022	AffinityDNA		EasyDNA			geneType/ Corporate			Total
	A$		A$			A$			A$
Segment revenue & other income
Revenue from contracts with customers		-		5,989,782			805,034			6,794,816
Other income		-		-			2,783,391			2,783,391
Finance income		-		-			36,256			36,256
Total segment revenue & other income		-		5,989,782			3,624,681			9,614,463
Segment expenses
Depreciation and amortization		-		-			(578,668	)		(578,668	)
Finance costs		-		-			(15,215	)		(15,215	)
Raw materials and change in inventories		-		(2,951,815	)		(61,719	)		(3,013,534	)
Commissions		-		(156,625	)		-			(156,625	)
Employee benefits expenses		-		(1,235,657	)		(4,632,998	)		(5,868,655	)
Advertising and promotional expenses		-		(1,079,291	)		(806,111	)		(1,885,402	)
Professional fees		-		(21,685	)		(1,813,759	)		(1,835,444	)
Research and development expenses		-		-			(705,507	)		(705,507	)
Impairment expenses		-		-			(564,161	)		(564,161	)
Other expenses		-		(721,226	)		(1,433,149	)		(2,154,375	)
Total segment expenses		-		(6,166,299	)		(10,611,287	)		(16,777,586	)
Income tax credit		-		-			32,125			32,125
Loss for the period		-		(176,517	)		(6,954,481	)		(7,130,998	)
Total Segment Assets		-		2,668,618			18,133,080			20,801,698
Total Segment Liabilities		-		(1,969,878	)		(2,400,749	)		(4,370,627	)

SUMMARY OF GEOGRAPHIC INFORMATION FOR THE REPORTABLE SEGMENTS REVENUE

In presenting the geographic information, segment revenue has been based on geographic location of customers. The geographic information for the reportable segments is as follows:

2024	AffinityDNA		EasyDNA		geneType/ Corporate		Total
	A$		A$		A$		A$
America and Canada		21,510		1,557,464		87,987		1,666,961
Europe Middle East and Africa		1,014,614		3,055,185		-		4,069,799
Latin America		6,860		183,562		-		190,422
Asia Pacific		324,850		1,366,654		46,098		1,737,602
Total revenue		1,367,834		6,162,865		134,085		7,664,784

2023	AffinityDNA		EasyDNA		geneType/ Corporate		Total
	A$		A$		A$		A$
America and Canada		15,056		2,190,352		36,761		2,242,169
Europe Middle East and Africa		766,040		3,728,586		-		4,494,626
Latin America		144,727		177,306		-		322,033
Asia Pacific		18,235		1,602,361		6,694		1,627,290
Total revenue		944,058		7,698,605		43,455		8,686,118

F-43

2022	AffinityDNA		EasyDNA		geneType/ Corporate		Total
	A$		A$		A$		A$
America and Canada		-		2,267,474		7,077		2,274,551
Europe Middle East and Africa		-		2,501,302		-		2,501,302
Latin America		-		128,840		-		128,840
Asia Pacific		-		1,092,166		797,957		1,890,123
Total revenue		-		5,989,782		805,034		6,794,816