Contingent consideration (Tables)

12 Months Ended

Dec. 31, 2024

Detailed information about contingent consideration [Line Items]

Contingent Consideration

	ANMI			TheraPharm			OptimalTracers			IsoTherapeutics		ARTMS		Total
		A$’000			A$’000			A$’000			A$’000		A$’000		A$’000
Balance at January 1, 2024		90,493			2,178			83			-		-		92,754
Remeasurement of contingent consideration		11,062			-			-			-		-		11,062
Unwind of discount		12,005			295			-			-		2,078		14,378
Charged to profit or loss		23,067			295			-			-		2,078		25,440
Exchange differences		3,895			265			(10	)		410		1,519		6,079
Acquisition of businesses		-			-			-			7,662		22,492		30,154
Amounts adjusted to intangible assets		-			1,579			-			-		-		1,579
Payments for contingent consideration		(39,657	)		-			(33	)		-		-		(39,690	)
Balance at December 31, 2024		77,798			4,317			40			8,072		26,089		116,316
Current		77,798			-			40			8,072		-		85,910
Non-current		-			4,317			-			-		26,089		30,406
Total contingent consideration		77,798			4,317			40			8,072		26,089		116,316
Balance at January 1, 2023		62,541			1,690			718			-		-		64,949
Remeasurement of contingent consideration		34,275			-			-			-		-		34,275
Unwind of discount		11,033			278			83			-		-		11,394
Charged to profit or loss		45,308			278			83			-		-		45,669
Exchange differences		410			(279	)		(46	)		-		-		85
Amounts adjusted to intangible assets		-			489			(672	)		-		-		(183	)
Payments for contingent consideration		(17,766	)		-			-			-		-		(17,766	)
Balance at December 31, 2023		90,493			2,178			83			-		-		92,754
Current		37,070			-			83			-		-		37,153
Non-current		53,423			2,178			-			-		-		55,601
Total contingent consideration		90,493			2,178			83			-		-		92,754

ANMI [Member]

Detailed information about contingent consideration [Line Items]

Contingent Consideration Valuation

The following table summarizes the quantitative information about these assumptions, including the impact of sensitivities from reasonably possible changes where applicable:

Contingent consideration valuation

Unobservable input	Methodology	December 31, 2024
Expected sales volumes	This is determined using actual sales volumes for 2024 and forecasting sales volumes for 2025 and beyond for each region.	A 10% increase / decrease in sales volumes across all regions would increase / decrease the contingent consideration by $1,815,000.
Net sales price per unit	This is determined using actual sales prices for 2024 and forecasting sales prices for 2025 and beyond for each region.	A 10% increase / decrease in net sales price per unit across all regions would increase / decrease the contingent consideration by $1,815,000.

TheraPharm [Member]

Detailed information about contingent consideration [Line Items]

Contingent Consideration Valuation

The following table summarizes the quantitative information about these assumptions, including the impact of sensitivities from reasonably possible changes where applicable:

Contingent consideration valuation

Unobservable input	Methodology	December 31, 2024
Risk adjusted post-tax discount rate	The post-tax discount rate used in the valuation has been determined based on required rates of returns of listed companies in the biotechnology industry (having regards to their stage of development, size and risk adjustments).	A 0.5% increase / decrease in the post-tax discount rate would decrease / increase the contingent consideration by $79,000.
Expected sales volumes	This is determined through assumptions on target market population, penetration and growth rates in the United States and Europe.	A 10% increase / decrease in the sales volumes would increase / decrease the contingent consideration by $109,000.
Net sales price per unit	The net sales price per unit is estimated based on comparable products currently in the market.	A 10% increase / decrease in the net sales price per unit would increase / decrease the contingent consideration by $112,000.
Approval for marketing authorization probability success factor	This assumption is based on management’s estimate for achieving regulatory approval and is determined through benchmarking of historic approval rates.	An increase / decrease in the probability of success factor by 10% would increase / decrease the contingent consideration by $1,476,000.

ARTMS [Member]

Detailed information about contingent consideration [Line Items]

Contingent Consideration Valuation

The following table summarizes the quantitative information about these assumptions, including the impact of sensitivities from reasonably possible changes where applicable:

Contingent consideration valuation

Unobservable input	Methodology	December 31, 2024
Risk adjusted post-tax discount rate	The post-tax discount rate used in the valuation has been determined based on required rates of returns of listed companies in the biotechnology industry (having regards to their stage of development, size and risk adjustments).	A 0.5% increase / decrease in the post-tax discount rate would decrease / increase the contingent consideration by $235,000.
Expected sales volumes - ARTMS and Telix products	This is determined through assumptions on target market population, penetration and growth rates in the United States and Europe.	A 10.0% increase / decrease in the sales volumes would increase / decrease the contingent consideration by $1,083,000.
Net sales price per unit	The net sales price per unit is estimated based on comparable products currently in the market.	A 10.0% increase / decrease in the net sales price per unit would increase / decrease the contingent consideration by $1,020,000 across the different royalties.
Milestone achievement probability of success factor	This assumption is based on management’s estimate for achieving the clinical or commercial milestones.	An increase / decrease in the probability of success factor by 10% would increase / decrease the contingent consideration by $2,709,000.