Item 8. Financial Statements and Supplementary Data
Item 8.
Financial Statements and Supplementary Data
INDEX TO FINANCIAL STATEMENTS
PAGE
Report of Independent Registered Accounting Firm (PCAOB ID: 2729)
F-2
Consolidated Balance Sheets as of December 31, 2025 and 2024
F-3
Consolidated Statements of Operations and Comprehensive Loss for the years ended December 31, 2025 and 2024
F-4
Consolidated Statements of Changes in Equity for the years ended December 31, 2025 and 2024
F-5
Consolidated Statements of Cash Flows for the years ended December 31, 2025 and 2024
F-6
Notes to Consolidated Financial Statements
F-7
Item 9.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.
We have not had any disagreements with our accountants or auditors that would need to be disclosed pursuant to Item 304 of Regulation S-K promulgated under the Securities Act of 1933.
Until the Implementation Date, the Company was subject to obligations under the Corporations Act, including financial reporting obligations that require the Company to prepare, audit and lodge
with ASIC financial reports audited in accordance with Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board. As a result, the Company has appointed Wis Audit Pty Ltd to act as its
ASIC-registered independent auditor for the purposes of statutory compliance with the Corporations Act.
Text extracted from the filing as submitted to EDGAR. Formatting, tables and exhibits are simplified for reading; the original document is authoritative for anything you rely on.