For the year ended 30 June 2023 $ For the year ended 30 June 2022 $ Research and Development Employee Expenditure - Staff wages and superannuation 1,283,370 1,127,998 - Contractor fees – 42,551 - Other employment expenses 50,904 84,647 1,334,274 1,255,196 R&D Expenditure - External R&D 687,282 779,156 - Laboratory operations 962,689 794,005 1,649,971 1,573,161 Depreciation and Amortisation - Depreciation of building improvements 9,052 8,145 - Depreciation of right-of-use assets – AASB 16 Leases 137,499 137,499 - Depreciation of plant and equipment 93,673 61,962 240,224 207,606 Per consolidated Statement of Comprehensive Income 3,224,469 3,035,963 Sales and Marketing Employee Expenditure - Staff wages and superannuation 406,761 364,726 - Contractor fees – 32,547 - Other employment expenses 6,583 40,493 413,344 437,766 Other business development related expenditure 358,968 110,685 Per consolidated Statement of Comprehensive Income 772,312 548,451 5 OPERATING EXPENDITURES (CONTINUED) Notes to the Financial Statements for the year ended 30 June 2023 50 INOVIQ Limited
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