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Reserves
12 Months Ended
Jun. 30, 2025
Reserves [Abstract]  
Reserves
25.
Reserves

Year ended 30 June 2025
 
Financial
asset
reserve
$’000
   
Foreign
currency
translation
reserve
$’000
   
Share
based
payments
reserve
$’000
   
Total
$’000
 
At the beginning of the financial year
   
(1,739
)
   
(10,843
)
   
591
     
(11,991
)
Financial assets at fair value through other comprehensive income
   
34
     
     
     
34
 
Foreign exchange differences on translation of foreign operations
   
     
8,843
     
     
8,843
 
Share based payments
   
     
     
2,645
     
2,645
 
Transfers and other movements
   
     
     
(300
)
   
(300
)
At the end of the financial year
   
(1,705
)
   
(2,000
)
   
2,936
     
(769
)
                                 
Year ended 30 June 2024
                               
At the beginning of the financial year
   
(1,544
)
   
8,327
     
5,990
     
12,773
 
Financial assets at fair value through other comprehensive income
   
3,827
     
     
     
3,827
 
Foreign exchange differences on translation of foreign operations
   
     
(19,170
)
   
     
(19,170
)
Share based payments
   
     
     
(237
)
   
(237
)
Transfers and other movements
   
(4,022
)
   
     
(5,162
)
   
(9,184
)
At the end of the financial year
   
(1,739
)
   
(10,843
)
   
591
     
(11,991
)
                                 
Year ended 30 June 2023
                               
At the beginning of the financial year
   
     
11,789
     
1,762
     
13,551
 
Financial assets at fair value through other comprehensive income
   
(1,544
)
   
     
     
(1,544
)
Foreign exchange differences on translation of foreign operations
   
     
(3,462
)
   
     
(3,462
)
Share based payments
   
     
     
4,320
     
4,320
 
Transfers and other movements
   
     
     
(92
)
   
(92
)
At the end of the financial year
   
(1,544
)
   
8,327
     
5,990
     
12,773
 

Financial asset reserve

The financial asset reserve represents the revaluation of financial assets recognised at fair value through other comprehensive income (FVOCI). The Group transfers amounts from this reserve to retained earnings when the relevant equity securities are derecognised.

Foreign currency translation reserve

Exchange differences arising on translation of foreign operations are recognised in Consolidated Statement of Comprehensive Income and accumulated in a separate reserve within equity. The cumulative amount is transferred to the Consolidated Statement of Profit or Loss on disposal of the foreign operation.

Share based payments reserve

The share based payments reserve represents the fair value of share based payments provided to both employees and non-employees. Refer to Note 29 for details on share based payments.