Note Consolidated Group For the year ended 30 June 2026 $ For the year ended 30 June 2025 $ REVENUE AND COST OF SALES FROM ORDINARY ACTIVITIES Product revenue 3 432,047 547,575 Cost of sales (76,709) (120,386) GROSS PROFIT 355,338 427,189 OTHER INCOME Research and Development Tax Incentive refund 4 1,782,316 1,267,738 Interest and miscellaneous income 4 399,788 411,744 TOTAL OTHER INCOME 2,182,104 1,679,482 OPERATING EXPENDITURES General and Administration 5 (4,867,071) (5,313,080) Research and Development 5 (4,669,680) (3,254,552) Sales and Marketing 5 (505,814) (471,319) TOTAL OPERATING EXPENDITURES (10,042,565) (9,038,951) LOSS BEFORE INCOME TAX (7,505,123) (6,932,280) Income tax credit/(expense) 6 – – LOSS AFTER INCOME TAX (7,505,123) (6,932,280) OTHER COMPREHENSIVE INCOME Items that may be subsequently reclassified to operating result Foreign currency translation 17 200,014 (76,684) OTHER COMPREHENSIVE GAIN/(LOSS) FOR THE YEAR, NET OF TAX 200,014 (76,684) TOTAL COMPREHENSIVE LOSS ATTRIBUTABLE TO THE MEMBERS OF INOVIQ LIMITED (7,305,109) (7,008,964) LOSS PER SHARE: Cents Cents Basic loss per share 19 (5.69) (6.23) Diluted loss per share 19 (5.69) (6.23) The accompanying notes form part of these financial statements. Consolidated Statement of Comprehensive Income for the year ended 30 June 2026 32 INOVIQ Limited
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