19 LOSS PER SHARE Basic loss per share is calculated by dividing net loss after tax for the period attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the period adjusted by any bonus issue. Diluted loss per share is calculated by dividing the net loss after tax attributable to ordinary equity holders of the parent adjusted for the weighted average number of ordinary shares and dilutive potential ordinary shares of the Company adjusted by any bonus issue. The following reflects the income and share data used in the basic and diluted earnings per share computations: For the year ended 30 June 2025 $ For the year ended 30 June 2024 $ Net Loss used in calculating basic and diluted loss per share (6,932,280) (6,554,350) Weighted average number of ordinary shares for basic loss per share 111,213,251 92,424,440 Effect of dilution: Share options and performance shares* – – Weighted avg number of ordinary shares adjusted for the effect of dilution 111,213,251 92,424,440 Basic and diluted loss per share (cents per share) for the year attributable to members of INOVIQ Limited (6.23) (7.09) * At 30 June 2025 the Company had on issue 8,775,000 options under INOVIQ’s Incentive Option Plan (2024: 8,955,756). Given the Group made a loss during the current financial year, and comparative financial year, the issue of shares from the exercise of options is considered non-dilutive and therefore not included in the diluted loss per share calculation. At 30 June 2025 the Company also has 9,753,913 Listed Options on hand 20 SEGMENT INFORMATION In accordance with Australian Accounting Standard AASB 8 Operating Segments, the Company has determined that it has one reporting segment, consistent with the manner in which the business is managed. The chief operating decision maker receives financial information on a consolidated basis. This is the manner in which the chief operating decision maker receives information for the purpose of resource allocation and assessment of performance. The Group operates predominantly in one business segment, the research and development of cancer diagnostics, and two geographical segments, Victoria, Australia, and The United States of America. Product revenues reported for the financial year were largely sourced from foreign countries, specifically the United States. Three customers in the United States each contributed more than 10% of product revenues, totalling $401,079 (2024: 2 customers totalling $223,891). Other income recorded in the reporting period was sourced in Australia. The Group’s non-current assets are located in the following geographic regions: As at 30 June 2025 $ As at 30 June 2024 $ Australia (domicile) 10,165,870 10,320,079 United States of America 410,990 528,168 10,576,860 10,848,247 Notes to the Financial Statements continued for the year ended 30 June 2025 52 INOVIQ Limited
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