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Cash Flow Information (Tables)
 12 Months Ended
Jun. 30, 2022
Statement of cash flows [abstract]  
Summary of Cash Flow Information

For the purposes of the consolidated statement of cash flows, cash and cash equivalents include cash on hand and in banks, net of outstanding bank overdrafts. Cash and cash equivalents at the end of the reporting period as shown in the consolidated statement of cash flows can be reconciled to the related items in the consolidated statement of financial position as follows:

 

 

 

2022
A$

 

 

2021
A$

 

 

2020
A$

 

Cash and cash equivalents

 

 

33,564,857

 

 

 

28,499,449

 

 

 

4,577,747

 

 

(b)
Reconciliation of Operating Loss to Net Cash Outflow from Operating Activities

 

 

 

2022
A$

 

 

2021
A$

 

 

2020
A$

 

(Loss) for the year

 

 

(21,759,358

)

 

 

(8,697,037

)

 

 

(7,118,288

)

Items in loss

 

 

 

 

 

 

 

 

 

Depreciation and amortisation

 

 

1,109,412

 

 

 

1,700,878

 

 

 

2,443,386

 

Share-based payments

 

 

2,829,689

 

 

 

1,308,349

 

 

 

55,355

 

Loss/(Gain) on asset disposals

 

 

1,827

 

 

 

21,010

 

 

 

(173,934

)

Contingent consideration – change in fair value

 

 

936,354

 

 

 

(3,212,503

)

 

 

(4,823,874

)

Amortisation of transaction costs

 

 

-

 

 

 

252,019

 

 

 

29,649

 

Net gain arising on modification of borrowings measured at amortised costs that were not derecognized

 

 

-

 

 

 

-

 

 

 

544,357

 

Accrual of final borrowing payment

 

 

-

 

 

 

528,819

 

 

 

(199,089

)

Net foreign exchange differences

 

 

738,423

 

 

 

(1,067,746

)

 

 

558,645

 

Loss on disposal of French operations

 

 

-

 

 

 

-

 

 

 

802,502

 

Interest received

 

 

(9,869

)

 

 

(5,756

)

 

 

(58,369

)

 

 

 

 

 

 

 

 

 

 

Changes in Operating Assets and Liabilities

 

 

 

 

 

 

 

 

 

(Increase)/Decrease) in receivables

 

 

(39,148

)

 

 

34,078

 

 

 

(202,257

)

(Increase)/Decrease in research and development incentive receivable

 

 

(5,791,688

)

 

 

1,991,468

 

 

 

4,145,659

 

(Increase)/Decrease in other assets

 

 

(600,285

)

 

 

(85,648

)

 

 

348,768

 

(Increase) in inventory

 

 

-

 

 

 

-

 

 

 

(28,291

)

Increase/(Decrease) in payables

 

 

979,902

 

 

 

(63,305

)

 

 

127,451

 

Increase/(Decrease) in provisions

 

 

41,062

 

 

 

(55,923

)

 

 

(85,407

)

(Decrease) in other liabilities

 

 

-

 

 

 

-

 

 

 

(20,876

)

(Decrease) in deferred tax liability

 

 

(191,808

)

 

 

(187,427

)

 

 

(248,580

)

Net cash outflows from operating activities

 

 

(21,755,487

)

 

 

(7,538,724

)

 

 

(3,903,193

)