14 EQUIPMENT LOAN As at 30 June 2025 $ As at 30 June 2024 $ Current Loan 38,045 – Non-current Loan 175,891 – Maturity analysis Less than 12 months 38,045 – Greater than 12 months and less than 5 years 175,891 – Greater than 5 years – – 213,936 – 15 PROVISIONS As at 30 June 2025 $ As at 30 June 2024 $ Current Annual Leave 359,006 309,841 Long Service Leave 73,337 62,965 432,343 372,806 Non-current Long Service Leave 54,031 22,307 16 ISSUED CAPITAL As at 30 June 2025 $ As at 30 June 2024 $ (A) ISSUED AND PAID-UP CAPITAL Ordinary shares (net of issue costs) 78,049,135 75,125,621 Number of shares $ Number of shares $ At the beginning of the period 105,518,702 75,125,621 92,018,702 69,053,379 Issue of shares - Share Placement 500,000 250,000 13,500,000 6,750,000 Issue of shares - SPP 4,758,000 2,379,000 – – Issue of shares - Other 750,000 412,500 – – Issue of shares - Employee Share Plan 106,100 44,032 – – Less: Transaction costs – (162,018) – (677,758) Shares issued to Performance Shareholders – – – – Issue of shares on conversion of options – – – – At the end of the period 111,632,802 78,049,135 105,518,702 75,125,621 Notes to the Financial Statements continued for the year ended 30 June 2025 50 INOVIQ Limited
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