Note Consolidated Group For the year ended 30 June 2025 $ For the year ended 30 June 2024 $ REVENUE AND COST OF SALES FROM ORDINARY ACTIVITIES Product revenue 3 547,575 535,118 Cost of sales (120,386) (81,013) GROSS PROFIT 427,189 454,105 OTHER INCOME Research and Development Tax Incentive refund 4 1,267,738 1,026,444 Interest and miscellaneous income 4 411,744 256,581 TOTAL OTHER INCOME 1,679,482 1,283,025 OPERATING EXPENDITURES General and Administration 5 (5,313,080) (5,158,586) Research and Development 5 (3,254,552) (2,699,591) Sales and Marketing 5 (471,319) (433,303) TOTAL OPERATING EXPENDITURES (9,038,951) (8,291,480) LOSS BEFORE INCOME TAX (6,932,280) (6,554,350) Income tax credit/(expense) 6 – – LOSS AFTER INCOME TAX (6,932,280) (6,554,350) OTHER COMPREHENSIVE INCOME Items that may be subsequently reclassified to operating result Foreign currency translation 17 (76,684) 18,266 OTHER COMPREHENSIVE GAIN/(LOSS) FOR THE YEAR, NET OF TAX (76,684) 18,266 TOTAL COMPREHENSIVE LOSS ATTRIBUTABLE TO THE MEMBERS OF INOVIQ LIMITED (7,008,964) (6,536,084) LOSS PER SHARE: Cents Cents Basic loss per share 19 (6.23) (7.09) Diluted loss per share 19 (6.23) (7.09) The accompanying notes form part of these financial statements. Consolidated Statement of Comprehensive Income for the year ended 30 June 2025 30 INOVIQ Limited
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