Acquisitions (Tables)

12 Months Ended

Dec. 31, 2024

ISO Therapeutics Group, LLC [Member]

Disclosure of detailed information about business combination [line items]

Recognized Fair Values

The following table summarizes the consideration paid for IsoTherapeutics, the fair value of assets acquired and liabilities assumed at the acquisition date.

	Fair value
Consideration		A$’000
Cash paid			3,285
Equity issued			8,912
Contingent consideration			7,662
Total consideration			19,859
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents			394
Trade and other receivables			642
Property, plant and equipment			365
Right-of-use assets			519
Trade and other payables			(7	)
Lease liabilities			(519	)
Total identifiable assets and liabilities			1,394
Fair value adjustments
Customer relationships			1,280
Brand name			102
Deferred tax liabilities			(332	)
Total fair value adjustments			1,050
Goodwill			17,415
Total			19,859

ARTMS Inc [Member]

Disclosure of detailed information about business combination [line items]

Recognized Fair Values

The following table summarizes the consideration paid for ARTMS, the fair value of assets acquired and liabilities assumed at the acquisition date.

	Provisional fair value
Consideration		A$’000
Cash paid			24,491
Equity issued			71,610
Contingent consideration			22,492
Total consideration			118,593
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents			4,321
Trade and other receivables			252
Other current assets			67
Inventories			2,869
Other non-current assets			149
Property, plant and equipment			1,422
Right-of-use assets			1,154
Trade and other payables			(3,227	)
Lease liabilities			(1,154	)
Total identifiable assets and liabilities			5,853
Fair value adjustments
Intellectual property			39,965
Deferred tax liabilities			(10,256	)
Property, plant and equipment			504
Inventories			555
Total fair value adjustments			30,768
Goodwill			81,972
Total			118,593

QSAM Biosciences, Inc [Member]

Disclosure of detailed information about business combination [line items]

Recognized Fair Values

The fair values of identifiable assets on acquisition are outlined below:

	Fair value
Consideration	A$’000
Cash paid		6,726
Equity issued		61,906
Performance rights issued		67,943
Total consideration		136,575
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents		18
Trade and other receivables		52
Intellectual property		136,505
Total identifiable assets and liabilities		136,575