Cash Flow Information

12 Months Ended

Dec. 31, 2022

Disclosure Of Cash Flow Statement Text Block Abstract

CASH FLOW INFORMATION

NOTE 32. CASH FLOW INFORMATION

(a) Reconciliation of liabilities arising from financing activities

	Consolidated
	Amounts due to related companies			Other liabilities		Convertible promissory notes			Lease liabilities			Derivative embedded in convertible bonds issued			Issue of shares		Total
	A$			A$		A$			A$			A$			A$		A$
Beginning balance as of January 1, 2022		247,406			211,567		4,311,416			1,829,499			2,321,003			29,242,377		38,163,268
Cash flows from financing activities		-			-		300,082			-			(782,023	)		36,506,160		36,024,219
Liability component on initial recognition		-			-		7,199,660			-			-			-		7,199,660
Debt discount		-			-		-			-			870,546			-		870,546
Interest		-			-		207,861			-			-			-		207,861
Redemption of convertible promissory note		-			-		(4,714,820	)		-			-			-		(4,714,820	)
Shares issued for interest payment		-			-		(324,419	)		-			-			-		(324,419	)
Disposal of subsidiaries		(247,406	)		-		-			-			-			-		(247,406	)
Disposal of right of use assets		-			-		-			(1,829,499	)		-			-		(1,829,499	)
Foreign exchange movement		-			-		574,853			-			-			-		574,853
Ending balance as of December 31, 2022		-			211,567		7,554,633			-			2,409,526			65,748,537		75,924,263

	Consolidated
	Amounts due to related companies			Other liabilities		Amount due to holding company			Convertible promissory notes		Lease liabilities			Derivative embedded in convertible bonds issued		Issue of shares		Total
	A$			A$		A$			A$		A$			A$		A$		A$
Beginning balance as of January 1, 2021		237,674			211,567		532,718			2,196,049		-			1,478,540		13,187,968		17,844,516
Cash flows from financing activities		-			-		(562,201	)		-		(138,156	)		-		16,054,409		15,354,052
Inception of lease		-			-		-			-		2,086,229			-		-		2,086,229
Interest		-			-		-			1,848,947		28,371			-		-		1,877,318
Put option liabilities in convertible bonds issued		-			-		-			-		-			-		-		-
Fair value change										-					842,463				842,463
Disposal of plant and equipment		(4,951	)		-		-			-		-			-		-		(4,951	)
Foreign exchange movement		14,683			-		29,483			266,420		(146,945	)		-		-		163,641
Ending balance as of December 31, 2021		247,406			211,567		-			4,311,416		1,829,499			2,321,003		29,242,377		38,163,268

	Consolidated
	Amounts due to related companies			Other liabilities			Bank borrowings, net			Amount due to holding company			Convertible promissory notes			Convertible bonds by a subsidiary			Lease liabilities			Derivative embedded in convertible bonds issued			Issue of shares		Total
	A$			A$			A$			A$			A$			A$			A$			A$			A$		A$
Beginning balance as of January 1, 2020		6,101,850			1,761,309			915,300			582,832			-			4,420,899			1,168,607			-			-		14,950,797
Cash flows from financing activities		840,509			211,567			-			-			4,913,100			(4,668,195	)		(320,851	)		-			13,187,968		14,164,098
Non-cash movement:
Settled by issuing convertible promissory note		-			(1,761,309	)		-			-			-			-			-			-			-		(1,761,309	)
Fair value change		-			-			-			-			-			-			-			(2,312,197	)		-		(2,312,197	)
Put option liabilities in convertible bonds issued		-			-			-			-			(3,790,737	)		-			-			3,790,737			-		-
Interest		-			-			-			-			1,508,421			-			-			-			-		1,508,421
Disposal of plant and equipment		(6,689,290	)		-			(966,747	)		-			-			-			(925,042	)		-			-		(8,581,079	)
Foreign exchange movement		(15,395	)		-			51,447			(50,114	)		(434,735	)		247,296			77,286			-			-		(124,215	)
Ending balance as of December 31, 2020		237,674			211,567			-			532,718			2,196,049			-			-			1,478,540			13,187,968		17,844,516

(b) Net cash outflows from changes in working capital

	Consolidated
	December 31, 2022 A$			December 31, 2021 A$			December 31, 2020 A$
Cash flows from changes in working capital
(Increase)/ decrease in assets:
Trade receivables		(511,910	)		(86,221	)		(1,015,764	)
Other receivables		(3,127,937	)		(18,793	)		(700	)
Inventories		(7,272,808	)		-			142,608
Other current assets		(558,588	)		(295,635	)		(1,659,728	)
Amount due from associate company		(698,323	)		-			-
Amount due from former group companies		(2,493,480	)		-			-
Increase / (decrease) in liabilities:
Amount due to related companies		(653,339	)		-			-
Trade and other payables		4,519,334			(318,544	)		347,308
Net cash outflows from changes in working capital		(10,797,051	)		(719,193	)		(2,186,276	)