Review of Operations Directors’ Report Chairman’s Letter CEO’s Report Financial Report Shareholder Information 10 INTANGIBLE ASSETS AND GOODWILL As at 30 June 2025 $ As at 30 June 2024 $ Intellectual property Patents – at cost 228,856 289,034 Accumulated amortisation (73,774) (55,376) 155,083 233,658 Trademarks at cost 40,287 40,287 Purchased intellectual property hTERT 2,896,772 2,896,772 Accumulated amortisation (913,777) (858,993) Accumulated impairment (1,790,842) (1,790,842) 192,154 246,937 Molecular NETS 15,686,495 15,686,495 Accumulated amortisation (4,113,403) (3,223,261) Accumulated impairment (4,431,828) (4,431,828) 7,141,265 8,031,407 SubB2M 1,150,000 1,150,000 Per Statement of Financial Position 8,678,789 9,702,289 Goodwill on acquisition Goodwill on acquisition of Sienna 13,919,779 13,919,779 Accumulated impairment (13,919,779) (13,919,779) Per Statement of Financial Position – – 8,678,789 9,702,289 Class of Intangible Asset Amortisation Rate Patents 6.4% - 9.5% straight line hTERT 15.36% straight line Molecular NETS 9.07% straight line SubB2M asset useful life and resulting amortisation is still to be determined. 47 Annual Report 2025
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