4 OTHER INCOME For the year ended 30 June 2026 $ For the year ended 30 June 2025 $ Research and Development Tax Incentive refund 1,782,316 1,267,738 Interest income 399,788 411,744 2,182,104 1,679,482 5 OPERATING EXPENDITURES For the year ended 30 June 2026 $ For the year ended 30 June 2025 $ General and Administration Employee Expenditure - Staff wages and superannuation 1,390,239 1,551,887 - Directors’ fees 383,336 351,325 - Other employment expenses 42,931 987,021 1,816,506 2,890,233 Administrative Costs - Professional and legal fees 754,284 634,879 - ASX listing and transaction fees plus share registry fees 137,074 80,750 - Lease liability interest 20,765 21,734 - Other administration expenses 1,068,683 556,359 1,980,806 1,293,723 Depreciation and amortisation - Amortisation of acquired intangible asset - hTERT 54,783 54,783 - Amortisation of acquired intangible asset - Molecular Nets 890,142 890,142 - Amortisation of granted patents 15,239 35,070 - Depreciation of building improvements 22,747 24,168 - Depreciation of right-of-use assets – AASB 16 Leases 61,242 96,788 - Depreciation of plant and equipment 25,606 28,173 1,069,759 1,129,124 Per consolidated Statement of Comprehensive Income 4,867,071 5,313,080 Notes to the Financial Statements continued for the year ended 30 June 2026 44 INOVIQ Limited
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