v3.25.3
Leases (Tables)
12 Months Ended
Jun. 30, 2025
Leases [Abstract]  
Lease Amounts Recognised in Consolidated Statement of Financial Position
The Consolidated Statement of Financial Position includes the following amounts relating to leases:

   
2025
$’000
   
2024
$’000
 
Right-of-use assets recognised in property, plant and equipment
           
Land and buildings
           
Cost
   
1,504
     
1,483
 
Accumulated depreciation and impairment
   
(990
)
   
(709
)
Net book value
   
514
     
774
 
Plant and equipment
               
Cost
   
7,255
     
7,121
 
Accumulated depreciation and impairment
   
(6,372
)
   
(2,967
)
Net book value
   
883
     
4,154
 
Total right-of-use assets
   
1,397
     
4,928
 
Lease liabilities
               
Land and buildings – current
   
414
     
373
 
Land and buildings – non-current
   
90
     
496
 
Plant and equipment – current
   
2,160
     
2,425
 
Plant and equipment – non-current
   
–
     
2,121
 
Total lease liabilities
   
2,664
     
5,415
 
Lease Amounts Recognised in Statement of Profit or Loss
The Consolidated Statement of Profit or Loss includes the following amounts relating to leases:

   
2025
$’000
   
2024
$’000
   
2023
$’000
 
Depreciation of right-of-use assets
   
2,749
     
2,795
     
811
 
Impairment of right-of-use assets (1)
   
923
     
–
     
–
 
Interest on lease liabilities
   
406
     
727
     
148
 
Lease Amounts Recognised in Statement of Cash Flows
The Consolidated Statement of Cash Flows includes the following amounts relating to leases:

   
2025
$’000
   
2024
$’000
   
2023
$’000
 
Total cash outflow for leases
   
3,226
     
3,280
     
773