Announcement PDF Atomo Diagnostics Limited Appendix 4D Half-year report 1. Company details Name of entity: Atomo Diagnostics Limited ABN: 37 142 925 684 Reporting period: For the half-year ended 31 December 2025 Previous period: For the half-year ended 31 December 2024 2. Results for announcement to the market AUD Revenues from ordinary activities up 6% to 2,180,481 Loss from ordinary activities after tax down 36% to (1,764,894) Loss for the half year down 38% to (1,650,985) 31 December 2025 31 December 2024 AUD Cents AUD Cents Basic earnings per share (0.22) (0.43) Diluted earnings per share (0.22) (0.43) Dividends There were no dividends paid, recommended or declared during the current financial period. Comments The loss for the group after providing for income tax amounted to AUD1,764,894 (31 December 2024: AUD2,758,734). Refer to the 'Operating and Financial Review' within the Directors' Report for further commentary on the half- year's results, financial position and likely developments in future years. 3. Net tangible assets Reporting period Previous period AUD Cents AUD Cents Net tangible assets per ordinary security 0.64 0.72 The net tangible assets / (liabilities) per ordinary security is calculated based on 810,175,282 ordinary shares on issue as at 31 December 2025, and 639,202,310 ordinary shares that were on issue as at 31 December 2024. 4. Control gained over entities Not applicable. 5. Loss of control over entities Not applicable. Atomo Diagnostics Limited Appendix 4D Half-year report 6. Details of associates and joint venture entities Not applicable. 7. Audit qualification or review The financial statements were subject to a review by the auditors and the review report is attached as part of the Half Year Financial Report. 8. Attachments Details of attachments (if any): The Half Year Financial Report of Atomo Diagnostics Limited for the half-year ended 31 December 2025 is attached. 9. Signed Signed ___________________________ Date: 26 February 2026 Patrick Cook Chair Sydney Atomo Diagnostics Limited ABN 37 142 925 684 Half Year Financial Report - 31 December 2025 Atomo Diagnostics Limited Corporate directory For the half-year ended 31 December 2025 1 Directors Patrick Cook (Chair & Non-Executive Director) John Kelly (Managing Director) Cheri Walker (Non-Executive Director) Anthony May (Non-Executive Director) Company secretary Mathew Watkins Registered office Level 1 3 - 5 George Street Leichhardt NSW 2040 Ph: +61 2 9099 4750 Principal place of business Level 1 3 - 5 George Street Leichhardt NSW 2040 Share register Boardroom Pty Limited Level 8 210 George Street Sydney NSW 2000 Ph: 1300 737 060 Auditor BDO Audit Pty Ltd Level 25, 1 252 Pitt Street Sydney NSW 2000 Solicitors HWL Ebsworth Lawyers Level 14, Australia Square 264 - 178 George Street Sydney NSW 2000 Stock exchange listing Atomo Diagnostics Limited shares are listed on the Australian Securities Exchange (ASX code: AT1) Website www.atomodiagnostics.com Atomo Diagnostics Limited Directors' report For the half-year ended 31 December 2025 2 The directors present their report, together with the financial statements, on the consolidated entity (referred to hereafter as the 'group') consisting of Atomo Diagnostics Limited (referred to hereafter as the 'company' or 'parent entity') and the entities it controlled at the end of, or during, the half-year ended 31 December 2025. All amounts are presented in Australian dollars (AUD) unless otherwise stated. Directors The following persons were directors of Atomo Diagnostics Limited during the whole of the financial half-year and up to the date of this report, unless otherwise stated: Director Appointed Patrick Cook (Chair & Non-Executive Director)1 2 May 2025 John Kelly (Managing Director)2 1 April 2010 Cheri Walker (Non-Executive Director) 15 November 2022 Anthony May (Non-Executive Director) 2 May 2025 The Company Secretary is Mathew Watkins, who was appointed on 9 June 2024. 1 Patrick Cook was appointed Chair on 9 September 2025. 2 John Kelly was appointed as Interim-Chair from 23 May 2025 to 9 September 2025. Principal activities The principal activities of the group during the course of the half-year were the development and sale of medical devices. There were no significant changes in the nature of the activities of the group during the half-year ended 31 December 2025. Review of operations The net loss for the group after providing for income tax narrowed to $1.66m, representing a $1.1m improvement compared to $2.75m loss in the prior period. For the half year ended 31 December 2025, Atomo recorded revenues of $2.18m, an increase of 6% over the prior period. Revenue comprised of product sales of $1.04m for HIV point-of-care tests and $988k for OEM point-of-care technology & remaining revenue of $152k relating to development and other revenue fees. Ongoing initiatives focused on operating expense management have continued to drive a meaningful reduction in the Atomo's overheads during the period. Total operating expenses, inclusive of items offset by grant funding and rebates, decreased by approximately $700k period‑on‑period. This represents a 35% reduction in resource- related costs and reflects the Group’s commitment to maintaining lean operations. The sustained improvement highlights the effectiveness of cost‑optimisation measures implemented over the past three years, delivering measurable and lasting efficiencies across the business. Atomo Diagnostics Limited Directors' report For the half-year ended 31 December 2025 3 Business development activities continue to focus on re-establishing and growing our OEM customer base for Pascal cassettes, as well as commercialisation of a number of Atomo finished tests on Pascal. The company notes recent disclosure from Lumos Diagnostics relating to positive engagement with the US FDA on their FebriDx Test submission (commercialised on the Atomo Pascal cassette). Lumos previously announced a US$300m contract for FebriDx in the US being dependent on CLIA waiver approval and indicated a decision is anticipated in Q3 FY26. Additional OEM opportunities are being progressed via Florey – a novel device recently disclosed that utilises Atomo’s existing blood and reagent buffer technology reformatted to be compatible with standard lateral flow rapid tests in market and therefore being targeted at the existing very large blood based lateral flow market. The company has also plans to commercialise Atomo products on Pascal for the detection of Active Syphilis and an ALT Liver function test that can be used in a number of sizable market applications including Drug Induced Liver Injury (DILI), Hepatitis management, and Fatty Liver Disease, with DILI being the most progressed. Cash and cash equivalents at 31 December 2025 amount to $3.5m compared to $3.2m as at 30 June 2025. Significant changes in the state of affairs ● From 5 May 2025 to 14 August 2025, Atomo completed a capital raise totalling $3,126,050 excluding transactions costs comprising of both Placement to institutional and sophisticated investors and Share Purchase Plan (SPP) at $0.0185, plus the issuance of 1 option at a strike price of $0.04 (with a 3-year expiry from option issue date. Of capital raised completed, $1,363,611 was collected during the current half-year period ending 31 December 2025. Total shares issued in H1FY26 pertaining to this capital raise, was 71,060,099 shares. ● On 25 September 2025 and 12 December 2025, the board exercised its discretion to allocate 5,000,000 options and 3,100,000 options respectively to employees, under the company's employee share plan at a strike price $0.0115. The option awarded in recognition of the performance of key staff throughout the year and to support retention of key talent needed to deliver the company's business objectives. There were no other significant changes in the state of affairs of the group during the financial half-year. Matters subsequent to the end of the financial half-year No matter or circumstance has arisen since 31 December 2025 that has significantly affected, or may significantly affect the group's operations, the results of those operations, or the group's state of affairs in future financial years. Likely developments and expected results of operations With approximately $3.5m of cash at bank and no debt, Atomo continues to pursue its key priorities of expanding product offerings and platforms with key focus on: ● Continued global rollout of HIV self‑testing across developed markets, including Europe, Australia and New Zealand, has driven growing commercial momentum and delivered a more favourable revenue mix with improving gross margins. ● Continued expansion of Atomo’s Point‑of‑Care (POC) cassette supply business is strengthening the Group’s commercial outlook, particularly in the U.S. market where the pending CLIA waiver for Lumos Diagnostics’ FebriDx test secures substantial contracted volumes for supply to PHASE Scientific. Atomo’s patented Pascal platform is increasingly recognised as a best‑in‑class, user‑friendly solution for both POC and self‑test applications, creating a strong pathway for further product growth and new diagnostics partnerships. ● Atomo continues to build momentum in its emerging development services business, generating revenue from partners who engage Atomo to design and develop customised products and solutions leveraging Atomo’s proprietary technology and platforms. This growing service line not only provides a new, high‑margin revenue stream but also strengthens long‑term commercial relationships and creates additional pathways for future product supply opportunities. Atomo Diagnostics Limited Directors' report For the half-year ended 31 December 2025 4 Business risk The group's operations are not subject to any significant environmental regulation under Australian Commonwealth or State law. The company has identified the following material business risks that may cause its revenue and profitability to decline and are important to key stakeholders such as investors, consumers, customers, supplier, governments and employees. ● Regulatory risk: The company sells medical devices and finished products that require regulatory approvals to be maintained (for existing approved products), and to be obtained (for new products) in multiple jurisdictions. This includes obtaining and maintaining product approvals from the TGA in Australia, the FDA in the US, comparable bodies in Asia and South America, the World Health Organisation for LMIC global health markets, and compliance with the IVDD and IVDR regimes in Europe. There are risks associated with these regulatory approvals that may impact on the business should approvals be withdrawn for existing products or not obtained for new products. ● Product quality and safety: Should quality or safety issues arise with Atomo's products, there is the potential for negative financial and or reputational impacts. To mitigate this risk Atomo sources materials from quality suppliers, complies with ISO 13485 Medical Devices Quality Management, and delivers safe products to customers. Atomo aims to adhere to or exceed strict regulatory standards in all jurisdictions that it serves and investigates all concerns to ensure our products maintain the highest quality. We are frequently inspected by independent regulatory authorities auditing compliance with these standards. ● Compliance: Responsibility to drive compliance with legal and regulatory requirements applicable to our global business. Includes development of policies and controls, communication and training, oversight and continuous improvement. Consequently, compliance affects every aspect of what we do, to deliver quality products to consumers. ● Supply chain: Responsibility to partners to ensure our product line is free from human rights concerns such as forced labour and trafficking, unsafe labour standards and unfair treatment. Atomo relies on third party manufacturers in certain areas and as such has potential exposure to supply chain disruption risks. The company takes steps to stay closely engaged with its supply chain and ensures sufficient stock on hand to mitigate this risk. ● Employees and skilled labour: Atomo's business relies on key qualified personnel. Atomo seeks to ensure our employees are appropriately remunerated and work in a safe environment, which meets or exceeds relevant regulatory expectations, addresses health and safety concerns as they arise and mitigates the risk of reoccurrence of incidents. ● Operational risk: Atomo has international operations, including a manufacturing facility in South Africa and as such is potentially exposed to additional political, legal, economic and regulatory risk specific to those locations. ● Atomo operates in a competitive industry: Strategies and initiatives designed to provide diagnostics at competitive prices to ensure it can develop, manufacture and market high-quality generic and branded products, with a particular focus on accessible diagnostics for the global health and Lower and Middle Income markets. ● Corruption and bribery: Business must be conducted with transparency, and free from unethical persuasion. Ethical business practices relate to every aspect of Atomo's business, from identifying product sources, through the development of diagnostics, transactions with regulatory bodies and sale to customers. ● Resource use and waste management: Includes energy usage during manufacture and logistics, water usage and waste as a by-product of manufacture, with particular consideration given to the fact that the products are classified as medical waste upon use. ● Climate risk: The board is considering on an ongoing basis the potential response to climate risk and considering potential implementation of a formal review and policy response in future years. The Board believes that the group has adequate systems in place for the management of its exposure to environmental and social risks. Atomo Diagnostics Limited Directors' report For the half-year ended 31 December 2025 5 Proceedings on behalf of the Group No person has applied to the Court under Section 237 of the Corporations Act 2001 for leave to bring proceedings on behalf of the group, or to intervene in any proceedings to which the group is a party for the purpose of taking responsibility on behalf of the group for all or part of those proceedings. Rounding of Amounts The group is of a kind referred to in Corporations Instrument 2016/191, issued by the Australian Securities and Investments Commission, relating to 'rounding-off'. Amounts in this report have been rounded off in accordance with that Corporations Instrument to the nearest dollar. Auditor's independence declaration A copy of the auditor's independence declaration as required under section 307C of the Corporations Act 2001 is set out immediately after this directors' report. This report is made in accordance with a resolution of directors, pursuant to section 306(3)(a) of the Corporations Act 2001. On behalf of the directors ___________________________ Patrick Cook Chair 26 February 2026 Sydney Parkline Place Level 25, 252 Pitt Street Sydney NSW 2000 Australia Tel: +61 2 9251 4100 Fax: +61 2 9240 9821 www.bdo.com.au BDO Audit Pty Ltd ABN 33 134 022 870 is a member of a national association of independent entities which are all members of BDO International Ltd, a UK company limited by guarantee, and form part of the international BDO network of independent member firms. Liability limited by a scheme approved under Professional Standards Legislation. DECLARATION OF INDEPENDENCE BY RAJNIL KUMAR TO THE DIRECTORS OF ATOMO DIAGNOSTICS LIMITED As lead auditor for the review of Atomo Diagnostics Limited for the half-year ended 31 December 2025, I declare that, to the best of my knowledge and belief, there have been: 1. No contraventions of the auditor independence requirements of the Corporations Act 2001 in relation to the review; and 2. No contraventions of any applicable code of professional conduct in relation to the review. This declaration is in respect of Atomo Diagnostics Limited and the entities it controlled during the period. Rajnil Kumar Director BDO Audit Pty Ltd Sydney, 26 February 2026 Atomo Diagnostics Limited Contents For the half-year ended 31 December 2025 7 Statements of profit or loss and other comprehensive income 8 Statements of financial position 9 Statements of changes in equity 10 Statements of cash flows 11 Notes to the financial statements 12 Directors' declaration 19 Independent auditor's review report to the members of Atomo Diagnostics Limited 20 General information The financial statements cover both Atomo Diagnostics Limited as an individual entity and the group consisting of Atomo Diagnostics Limited and the entities it controlled at the end of, or during, the half-year. The financial statements are presented in Australian dollars, which is Atomo Diagnostics Limited's functional and presentation currency. Atomo Diagnostics Limited is a listed public company limited by shares, incorporated and domiciled in Australia. Its registered office and principal place of business are: Registered office Principal place of business Level 1 Level 1 3 - 5 George Street 3 - 5 George Street Leichhardt NSW 2040 Leichhardt NSW 2040 A description of the nature of the group's operations and its principal activities are included in the directors' report, which is not part of the financial statements. The financial statements were authorised for issue, in accordance with a resolution of directors, on 26 February 2026. The directors have the power to amend and reissue the financial statements. Atomo Diagnostics Limited Statements of profit or loss and other comprehensive income For the half-year ended 31 December 2025 Consolidated Note 31 December 2025 31 December 2024 AUD AUD The above statements of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes 8 Revenue 2 2,180,481 2,052,476 Costs of sales (1,327,867) (1,122,917) Gross profit 852,614 929,559 Other Income 3 1,113,073 542,709 Employee benefits expense 4 (1,358,634) (1,730,818) Foreign exchange gains/(losses) (17,262) (6,645) Depreciation and amortisation expense 4 (770,717) (801,439) Research and development expenses (318,941) (281,987) Insurance (133,201) (129,013) Inventory obsolescence expense (11,640) (24,699) IT expenses (108,211) (92,730) Occupancy expenses (3,888) (5,245) Professional and consulting fee expenses (206,709) (426,065) Regulatory expenses (419,537) (350,014) Other expenses (376,798) (371,099) Finance costs 4 (5,043) (11,248) Loss before income tax expense (1,764,894) (2,758,734) Income tax expense - - Loss after income tax expense for the half-year (1,764,894) (2,758,734) Other comprehensive income Items that may be reclassified subsequently to profit or loss Foreign currency translation 113,909 80,075 Other comprehensive income for the half-year, net of tax 113,909 80,075 Total comprehensive loss for the half-year (1,650,985) (2,678,659) AUD Cents AUD Cents Basic earnings per share 15 (0.22) (0.43) Diluted earnings per share 15 (0.22) (0.43) Atomo Diagnostics Limited Statements of financial position As at 31 December 2025 Consolidated Note 31 December 2025 30 June 2025 AUD AUD The above statements of financial position should be read in conjunction with the accompanying notes 9 Assets Current assets Cash and cash equivalents 5 3,511,778 3,219,646 Trade and other receivables 6 1,862,760 1,693,480 Inventories 7 1,605,435 1,650,749 Total current assets 6,979,973 6,563,875 Non-current assets Plant and equipment 8 575,580 891,975 Right-of-use assets 494,475 176,930 Intangible assets 9 1,430,018 1,644,546 Total non-current assets 2,500,073 2,713,451 Total assets 9,480,046 9,277,326 Liabilities Current liabilities Trade and other payables 1,039,919 611,048 Lease liabilities 246,638 155,424 Provisions 269,804 276,706 Deferred revenue 955,107 1,122,838 Total current liabilities 2,511,468 2,166,016 Non-current liabilities Lease liabilities 253,875 29,677 Provisions 70,267 105,817 Total non-current liabilities 324,142 135,494 Total liabilities 2,835,610 2,301,510 Net assets 6,644,436 6,975,816 Equity Issued capital 10 73,068,020 71,838,387 Reserves 295,636 91,755 Accumulated losses (66,719,220) (64,954,326) Total equity 6,644,436 6,975,816 Atomo Diagnostics Limited Statements of changes in equity For the half-year ended 31 December 2025 The above statements of changes in equity should be read in conjunction with the accompanying notes 10 Issued Foreign Currency Translation Share Based Payment Accumulated Total equity Capital Reserve Reserve Losses Consolidated AUD AUD AUD AUD AUD Balance at 1 July 2024 70,086,549 (118,322) 206,727 (60,090,335) 10,084,619 Loss after income tax expense for the half-year - - - (2,758,734) (2,758,734) Other comprehensive income for the half- year, net of tax - 80,075 - - 80,075 Total comprehensive income/(loss) for the half-year - 80,075 - (2,758,734) (2,678,659) Balance at 31 December 2024 70,086,549 (38,247) 206,727 (62,849,069) 7,405,960 Issued Foreign Currency Translation Share Based Payment Accumulated Total equity Capital Reserve Reserve Losses Consolidated AUD AUD AUD AUD AUD Balance at 1 July 2025 71,838,387 (42,856) 134,611 (64,954,326) 6,975,816 Loss after income tax expense for the half-year - - - (1,764,894) (1,764,894) Other comprehensive income for the half- year, net of tax - 113,909 - - 113,909 Total comprehensive income/(loss) for the half-year - 113,909 - (1,764,894) (1,650,985) Transactions with owners in their capacity as owners: Contributions of equity, net of transaction costs (note 10) 1,229,633 - - - 1,229,633 Equity-settled share-based payments - - 89,972 - 89,972 Balance at 31 December 2025 73,068,020 71,053 224,583 (66,719,220) 6,644,436 Atomo Diagnostics Limited Statements of cash flows For the half-year ended 31 December 2025 Consolidated Note 31 December 2025 31 December 2024 AUD AUD The above statements of cash flows should be read in conjunction with the accompanying notes 11 Cash flows from operating activities Receipts from customers (inclusive of GST) 1,980,176 2,564,757 Payments to suppliers and employees (inclusive of GST) (4,182,111) (4,568,002) (2,201,935) (2,003,245) Interest received 34,310 37,536 R&D and other government incentives received 1,205,124 1,238,759 Net cash used in operating activities 14 (962,501) (726,950) Cash flows from investing activities Payments for plant and equipment (45,550) (40,560) Net cash used in investing activities (45,550) (40,560) Cash flows from financing activities Payment of lease liabilities (108,697) (97,111) Proceeds from issue of shares 1,363,611 - Payments for transaction costs (64,978) - Net cash from/(used in) financing activities 1,189,936 (97,111) Net increase/(decrease) in cash and cash equivalents 181,885 (864,621) Cash and cash equivalents at the beginning of the financial half-year 3,219,646 3,687,990 Effects of exchange rate changes on cash and cash equivalents 110,247 73,050 Cash and cash equivalents at the end of the financial half-year 5 3,511,778 2,896,419 Atomo Diagnostics Limited Notes to the financial statements For the half-year ended 31 December 2025 12 Note 1. Material accounting policy information The principal accounting policies adopted are consistent with those of the previous financial year and corresponding interim reporting period, unless otherwise stated. Basis of preparation These general purpose financial statements for the interim half-year reporting period ended 31 December 2025 have been prepared in accordance with Australian Accounting Standard AASB 134 'Interim Financial Reporting' and the Corporations Act 2001, as appropriate for for-profit oriented entities. Compliance with AASB 134 ensures compliance with International Financial Reporting Standard IAS 34 'Interim Financial Reporting'. These general purpose financial statements do not include all the notes of the type normally included in annual financial statements. Accordingly, these financial statements are to be read in conjunction with the annual report for the year ended 30 June 2025 and any public announcements made by the company during the interim reporting period in accordance with the continuous disclosure requirements of the Corporations Act 2001. Going concern The half year report has been prepared on the going concern basis, which assumes continuity of normal business activities and the realisation of the assets and the settlement of liabilities in the ordinary course of business. During the financial period ended 31 December 2025 the group has reported a loss after tax of $1,764,894 (31 December 2024: $2,758,734) and cash used in operating activities of $962,501 (31 December 2024: $726,950). As at the 31 December 2025, the group holds cash and cash equivalents of $3,511,778 (30 June 2025: $3,219,646). Notwithstanding these results, the directors consider it appropriate to prepare the financial statements on a going concern basis, having regard to: ● From 5 May 2025 to 14 August 2025, Atomo successfully completed a capital raise totalling $3,126,050 excluding transactions costs comprising of both Placement to institutional and sophisticated investors and Share Purchase Plan (SPP) at $0.0185, plus the issuance of 1 option at a strike price of $0.04 (with a 3-year expiry from option issue date. Of capital raised completed, $1,363,611 was collected during the current half- year period ending 31 December 2025. ● Increased revenue from opportunities with existing and new customers and sales arrangements as they are realised into sales revenue; and ● Effective monitoring and reduction of the group’s overhead expenditures, including the continued realisation of head office cost reductions; and ● The Company's ability to raise further capital through issue of additional shares if required. In the event that the group is unable to achieve the matters detailed above, it may not be able to continue as a going concern and therefore the group may not be able to realise its assets and extinguish its liabilities in the ordinary course of operations and at the amounts stated in the financial statements. No adjustments have been made to the recoverability and classification of recorded asset values and the amount and classification of liabilities that might be necessary should the consolidated entity and the company not continue as going concerns. New or amended Accounting Standards and Interpretations adopted The group has adopted all of the new or amended Accounting Standards and Interpretations issued by the Australian Accounting Standards Board ('AASB') that are mandatory for the current reporting period. Any new or amended Accounting Standards or Interpretations that are not yet mandatory have not been early adopted. The accounting policies adopted are consistent with those of the previous financial year and corresponding interim reporting period, unless otherwise stated. Atomo Diagnostics Limited Notes to the financial statements For the half-year ended 31 December 2025 Note 1. Material accounting policy information (continued) 13 Reclassification of prior year amounts and balances When required by Accounting standards, comparative figures have been adjusted to conform to changes in presentation for the current financial year. Operating segments The Group manages its operations as a single business operation and there are no parts of the Group that qualify as operating segments under AASB 8 Operating Segments. The CEO (Chief Operating Decision Maker or “CODM”) assesses the financial performance of the Group in an integrated basis only and accordingly, the Group is managed on the basis of a single segment, being medical device research and development. Information presented to the CODM on a monthly basis is categorised by type of expenditure. Grant income Atomo was awarded a CRC-P grant to develop Active Syphilis test in November 2024. The Group receives grant funds to undertake certain activities to develop the Active Syphilis rapid blood test. Government grants relating to costs are deferred and recognised in profit or loss over the period necessary to match them with the costs that they are intended to compensate. Where grant income is received upfront and yet to be expended, the funds received is recognised as deferred revenue. As at 31 December 2025, $897,562 has been recognised as deferred revenue. Note 2. Revenue Consolidated 31 December 2025 31 December 2024 AUD AUD Point of care tests 1,039,965 1,336,292 Point of care technology 988,183 465,322 Development and fees 51,939 160,224 Other revenue 100,394 90,638 2,180,481 2,052,476 Note 3. Other Income Consolidated 31 December 2025 31 December 2024 AUD AUD R&D tax rebate 574,484 455,983 Grant & other income 504,279 49,190 Interest income 34,310 37,536 Other Income 1,113,073 542,709 Atomo Diagnostics Limited Notes to the financial statements For the half-year ended 31 December 2025 14 Note 4. Expenses Consolidated Profit / (loss) before income tax from continuing operations includes the following specific expenses: 31 December 2025 31 December 2024 AUD AUD Employee benefits expense Salaries, wages and directors' fees (1,109,273) (1,522,727) Contributions to defined contribution superannuation funds (107,378) (135,708) Equity-settled share-based payments (89,972) - Other employment related expenses (52,011) (72,383) (1,358,634) (1,730,818) Depreciation and amortisation Depreciation expense (Note 8) (361,945) (401,735) Amortisation expense (Note 9) (307,251) (308,166) Right-of-use assets (101,521) (91,538) (770,717) (801,439) Finance cost Interest expense - (6,418) Lease interest expense (5,043) (4,830) (5,043) (11,248) Note 5. Current assets - cash and cash equivalents Consolidated 31 December 2025 30 June 2025 AUD AUD Cash at bank 3,511,778 3,219,646 Note 6. Current asse