ANNUAL REPORT FY2025 51 13. Parent entity information Set out below is the supplementary information about the parent entity. Statement of profit or loss and other comprehensive income Parent 2025 2024 $ $ Loss after income tax (829,206) (984,409) Total comprehensive income (829,206) (984,409) Statement of financial position Parent 2025 2024 $ $ Total current assets 2,822,505 4,794,583 Total non-current assets - 2 Total assets 2,822,505 4,794,585 Total current liabilities 165,140 103,241 Total liabilities 165,140 103,241 Equity Issued capital 29,730,053 26,804,743 Share-based payments reserve 3,386,503 5,400,020 Accumulated losses (30,459,191) (27,513,419) Total equity 2,657,365 4,691,344 Guarantees entered into by the parent entity in relation to the debts of its subsidiaries The parent entity had no guarantees in relation to the debts of its subsidiaries as at 30 June 2025 and 30 June 2024. Contingent liabilities The parent entity had no contingent liabilities as at 30 June 2025 and 30 June 2024. Capital commitments - Property, plant and equipment The parent entity had no capital commitments for property, plant and equipment as at 30 June 2025 and 30 June 2024. Material accounting policy information The accounting policies of the parent entity are consistent with those of the Consolidated Entity, as disclosed in note 2, except for the following: • Investments in subsidiaries are accounted for at cost, less any impairment, in the parent entity. • Dividends received from subsidiaries are recognised as other income by the parent entity and its receipt may be an indicator of an impairment of the investment.
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