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Current Assets - Inventories
12 Months Ended
Dec. 31, 2024
Current Assets - Inventories [Abstract]  
Current assets - inventories

Note 13. Current assets - inventories

 

   Consolidated 
   As of   As of 
   December 31,   December 31, 
   2024   2023 
   $   $ 
Finished goods - at cost   382,906    425,149 
Raw materials- at cost   540,598    531,178 
Accrual for slow inventory   (30,622)   (21,548)
    892,882    934,779 

 

Accounting policy for inventories

 

Inventories are recognised at the lower of cost and net realisable value.

 

Inventories cost is based on a weighted average method.