Review of Operations Directors’ Report Chairman’s Letter CEO’s Report Financial Report Shareholder Information 27 PARENT ENTITY Information relating to INOVIQ Limited For the year ended 30 June 2025 $ For the year ended 30 June 2024 $ Current assets 8,331,579 10,350,266 Non-current assets 7,654,021 6,124,936 Total assets 15,985,600 16,475,202 Current liabilities 1,061,148 982,283 Non-current liabilities 54,031 22,307 Total liabilities 1,115,179 1,004,590 Issued capital 140,148,699 137,225,186 Accumulated losses (127,046,039) (123,557,708) Share based payment reserve 1,767,761 1,803,134 Total shareholders’ equity 14,870,421 15,470,612 Loss of the parent entity (3,488,331) (2,973,670) Total comprehensive loss of the parent entity (3,488,331) (2,973,670) Refer to Note 29 for disclosure of any contingent asset and liabilities of the parent entity. 28 FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (A) FINANCIAL RISK MANAGEMENT OBJECTIVES & POLICIES The Group’s principal financial instruments comprise cash and equity instruments. The main purpose of these financial instruments is to raise finance for the Group’s operations. The Group has various other financial assets and liabilities such as receivables and payables, which arise directly from its operations. The main risks arising from the Group’s financial instruments are interest rate risk, credit risk, equity price risk, foreign currency risk and liquidity risk. The Group uses different methods to measure and manage different types of risks to which it is exposed. These include monitoring levels of exposure to interest rate, foreign exchange risk and assessments of market forecasts for interest rate, foreign exchange, and commodity prices. Ageing analysis and monitoring of receivables are undertaken to manage credit risk. Liquidity risk is monitored through the development of future rolling cash flow forecasts. The Chairman is responsible for managing the risks associated with the Group’s financial investments and reporting to the board of directors. The board reviews and agrees policies for managing each of these risks as summarised below: Details of the material accounting policies and methods adopted, including the criteria for recognition, the basis of measurement and the basis on which income and expenses are recognised, in respect of each class of financial asset, financial liability and equity instrument are disclosed in Note 2 to the financial statements. 57 Annual Report 2025
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