48 INOVIQ Limited For the year ended 30 June 2022 $ For the year ended 30 June 2021 $ Research and Development Employee Expenditure - Staff wages and superannuation 1,127,998 1,538,248 - Contractor fees 42,551 26,515 - Other employment expenses 84,647 71,193 1,255,196 1,635,956 R&D Expenditure - External R&D 779,156 765,861 - Laboratory Operations 794,005 828,195 1,573,161 1,594,056 Depreciation and amortisation - Depreciation of building improvements 8,145 3,438 - Depreciation of right-of-use assets – AASB 16 Leases 137,499 136,743 - Depreciation of plant and equipment 61,962 45,047 207,606 185,228 Per consolidated Statement of Comprehensive Income 3,035,963 3,415,240 Sales and Marketing Employee Expenditure - Staff wages and superannuation 364,726 212,611 - Contractor fees 32,547 48,229 - Other employment expenses 40,493 16,406 437,766 277,246 Other business development related expenditure 110,685 29,328 Per consolidated Statement of Comprehensive Income 548,451 306,574 5 OPERATING EXPENDITURES (CONTINUED) Notes to the Financial Statements for the year ended 30 June 2022
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