Reconciliation of Loss after Income Tax to Net Cash Used in Operating Activities

12 Months Ended

Dec. 31, 2024

Reconciliation of Loss after Income Tax to Net Cash Used in Operating Activities [Abstract]

Reconciliation of loss after income tax to net cash used in operating activities

Note 30. Reconciliation of loss after income tax to net cash used in operating activities

	Consolidated
	2024			2023			2022
	$			$			$
Loss after income tax expense for the year		(8,010,358	)		(4,565,754	)		(237,218	)
Adjustments for:
Depreciation and amortisation		252,524			233,984			217,985
Share-based payments		610,395			610,303			189,499
Net loss (gain) on fair value movement of warrants		4,251,756			330,209			(2,550,563	)
Foreign exchange differences		(228,164	)		(397,477	)		(492,414	)
Lease interest		27,052			14,734			10,217
Change in operating assets and liabilities:
Decrease (increase) in trade and other receivables		28,353			(414,838	)		(58,053	)
Decrease (increase) in inventories		41,897			(365,039	)		(213,478	)
Increase in trade and other payables		(186,365	)		327,053			257,471
Increase (decrease) in employee benefits		(1,547	)		63,812			(455,339	)
Increase (decrease) in Government liabilities		7,908			426			378
Net cash used in operating activities		(3,206,549	)		(4,162,587	)		(3,331,256	)