XML 77 R31.htm IDEA: XBRL DOCUMENT v3.23.3
Cash Flow Information
12 Months Ended
Jun. 30, 2023
Statement of cash flows [abstract]  
Cash Flow Information

NOTE 26: CASH FLOW INFORMATION

(a)
Cash and Cash Equivalents

For the purposes of the consolidated statement of cash flows, cash and cash equivalents include cash on hand and in banks, net of outstanding bank overdrafts. Cash and cash equivalents at the end of the reporting period as shown in the consolidated statement of cash flows can be reconciled to the related items in the consolidated statement of financial position as follows:

 

 

2023
A$

 

 

2022
A$

 

 

2021
A$

 

Cash and cash equivalents

 

 

18,250,255

 

 

 

33,564,857

 

 

 

28,499,449

 

 

(b)
Reconciliation of Operating Loss to Net Cash Outflow from Operating Activities

 

 

2023
A$

 

 

2022
A$

 

 

2021
A$

 

(Loss) for the year

 

 

(31,846,957

)

 

 

(21,759,358

)

 

 

(8,697,037

)

Items in loss

 

 

 

 

 

 

 

 

 

Depreciation and amortisation

 

 

1,156,992

 

 

 

1,109,412

 

 

 

1,700,878

 

Share-based payments

 

 

1,904,553

 

 

 

2,829,689

 

 

 

1,308,349

 

Loss on asset disposals

 

 

-

 

 

 

1,827

 

 

 

21,010

 

Contingent consideration – change in fair value

 

 

988,179

 

 

 

936,354

 

 

 

(3,212,503

)

Amortisation of transaction costs

 

 

-

 

 

 

-

 

 

 

252,019

 

Accrual of final borrowing payment

 

 

 

 

 

 

 

 

528,819

 

Net foreign exchange differences

 

 

(33,555

)

 

 

738,423

 

 

 

(1,067,746

)

Interest received

 

 

(479,726

)

 

 

(9,869

)

 

 

(5,756

)

 

 

 

 

 

 

 

 

 

 

Changes in Operating Assets and Liabilities

 

 

 

 

 

 

 

 

 

Decrease/(Increase) in receivables

 

 

49,642

 

 

 

(39,148

)

 

 

34,078

 

Decrease/(Increase)in research and development incentive receivable

 

 

6,092,202

 

 

 

(5,791,688

)

 

 

1,991,468

 

Decrease/(Increase) in other assets

 

 

258,252

 

 

 

(600,285

)

 

 

(85,648

)

Increase/(Decrease) in payables

 

 

714,207

 

 

 

979,902

 

 

 

(63,305

)

Increase/(Decrease) in provisions

 

 

59,635

 

 

 

41,062

 

 

 

(55,923

)

(Decrease) in deferred tax liability

 

 

(206,792

)

 

 

(191,808

)

 

 

(187,427

)

Net cash outflows from operating activities

 

 

(21,343,368

)

 

 

(21,755,487

)

 

 

(7,538,724

)