Fair Value Measurement

12 Months Ended

Jun. 30, 2025

Notes and other explanatory information [abstract]

Fair Value Measurement

Note 18. Fair Value Measurement

The following tables detail the consolidated entity’s assets and 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 assets or liabilities that the entity can access at the measurement date – Investments at fair value – Listed shares in Asra Minerals Limited

Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly – Investments at fair value – Unlisted shares in Alaska Asia Clean Energy Corporation

Level 3: Unobservable inputs for the asset or liability

	Level 1		Level 2		Level 3		Total
Consolidated - 30 June 2025	A$		A$		A$		A$
Assets
Investments at fair value		255,537		51,471		-		307,008
Total assets		255,537		51,471		-		307,008

	Level 1		Level 2		Level 3		Total
Consolidated - 30 June 2024	A$		A$		A$		A$
Assets
Investments at fair value		511,073		205,887		-		716,960
Total assets		511,073		205,887		-		716,960
Liabilities
Financial derivative liability		384,500		-		-		384,500
Total liabilities		384,500		-		-		384,500

Valuation Techniques

The fair value of financial liabilities is estimated by discounting the remaining contractual maturities at the current market interest rate that is available for similar financial liabilities.

Derivative financial instruments have been valued using quoted market rates. This valuation technique maximizes the use of observable market data where it is available and relies as little as possible on entity specific estimates.

Notes to the Consolidated Financial Statements

For the Year Ended 30 June 2025