XML 71 R46.htm IDEA: XBRL DOCUMENT v3.25.3
RESERVES (Tables)
12 Months Ended
Jun. 30, 2025
Disclosure of reserves within equity [abstract]  
Schedule of Reserves
Notes20252024
US$US$
Share-based payments reserve15(b)6,469,201 13,440,265 
Foreign currency translation reserve15(f)(2,780,397)(1,178,258)
3,688,804 12,262,007 
Schedule of Movements in Share-based Payments Reserve
(b)    Movements in share-based payments reserve during the year
Number of
Unlisted
Options
 (Note 15(c))
Number of
Performance
Rights
 (Note 15(d))
No. of
Restricted Stock
Units
 (Note 15(e))
US$
2025
Opening balance at July 1, 202411,749,37227,469,3354,377,03413,440,265 
Grant of employee options, rights and RSUs2,679,7465,288,4092,220,020- 
Exercise of options, rights and RSUs(1,525,000)(24,273,335)(1,639,496)(15,818,993)
Issue of shares to consultants---(470,262)
Issue of shares to Director in lieu of bonus---(250,000)
Lapse/forfeiture of employee rights and RSUs-(980,000)(159,333)- 
Share-based payment expense---9,568,191 
Closing balance at June 30, 202512,904,1187,504,4094,798,2256,469,201 
2024
Opening balance at July 1,202323,011,37229,146,000824,37115,004,052 
Grant of employee rights and RSUs-4,021,0003,894,124
Exercise of options, rights and RSUs(11,262,000)(5,147,665)(341,461)(4,726,904)
Issue of shares to consultants---(470,000)
Expiry of employee rights-(550,000)-(158,424)
Share-based payment expense---3,791,541 
Closing balance at June 30, 202411,749,37227,469,3354,377,03413,440,265 
2023
Opening balance at July 1,202223,824,000 27,620,000 600,000 12,985,856 
Grant of employee incentive securities424,372 1,935,000 424,372 
Grant of options to financial advisor1,000,000 354,788 
Exercise of options
(2,237,000)(192,511)
Conversion of RSUs(329,000)(167,487)
Conversion of performance rights(200,001)(216,007)
Issue of shares to a consultant(350,000)
Lapse of employee incentive securities(80,000)
Share-based payment expense2,589,413 
Closing balance at June 30, 202323,011,37229,146,000824,37115,004,052 
Notes:
(1)For details on the valuation of Unlisted Options, Performance Rights and RSUs, including models and assumptions used, refer to Note 19 of the financial statements.
Schedule of Movements in Foreign Currency Translation Reserve
(f)    Movements in foreign currency translation reserve during the year
202520242023
US$US$US$
Balance at start of year(1,178,258)(1,008,244)(596,331)
Exchange differences arising on translation into presentation currency(1,602,139)(170,014)(411,913)
Balance at June 30(2,780,397)(1,178,258)(1,008,244)