Employment costs

12 Months Ended

Dec. 31, 2024

Employment costs [Abstract]

Employment costs

7. Employment costs

	2024		2023		2022
	A$’000		A$’000		A$’000
Salaries and wages		126,995		82,108		47,302
Short term incentives		15,408		9,413		4,025
Sales commissions		7,997		7,167		3,113
Share-based payment charge		19,660		8,786		8,114
Superannuation		2,597		1,798		1,270
Non-Executive Directors’ fees		853		577		661
		173,510		109,849		64,485

Salaries and wages of $6,167,000 (2023: $1,483,000, 2022: $903,000) are included within the cost of sales in the Consolidated statement of comprehensive income.

The increase in employment costs was predominantly due to the additional employees hired to drive higher commercial sales and marketing efforts in the U.S., and a higher number of employees required to support the increase in research and development activities.