Generated by Pacioli version 45d7c8c (updated 2 years, 8 months ago). Analysis at 2026-01-11T16:08:06+0000 for myAUDTaddress. Return to MAIN PAGE |

#### Blocks

# | Network | Hypercube | Block | Pattern | Disclosures
--- | --- | --- | --- | --- | ---
1 | [110] General information | General Information [hypercube] | Disclosure of general information about financial statements [set] | Set | disclosures:GeneralInformationAboutFinancialStatements
2 | [120] Income statement, by function | (implied) | Profit (loss) | RollUp | disclosures:StatementOfIncomeByFunction
3 | [120] Income statement, by function | (implied) | Profit (loss), attributable to [set] | Set | disclosures:BreakdownOfProfitLossSet
4 | [125] Statement of comprehensive income | (implied) | Other comprehensive income | Set | Uncategorized
5 | [125] Statement of comprehensive income | (implied) | Total comprehensive income | RollUp | disclosures:StatementOfOtherComprehensiveIncomeNetOfTax
6 | [125] Statement of comprehensive income | (implied) | Comprehensive income attributable to [set] | Set | disclosures:BreakdownOfOtherComprehensiveIncomeLossSet
7 | [130] Balance Sheet | (implied) | Total assets | RollUp | disclosures:AssetsRollUp, disclosures:StatementOfFinancialPositionClassified
8 | [130] Balance Sheet | (implied) | Total equity and liabilities | RollUp | disclosures:EquityAndLiabilitiesRollUp, disclosures:StatementOfFinancialPositionClassified
9 | [140] Statement of changes in equity | Statement of changes in equity [table] | Equity at beginning of period | RollForward | disclosures:StatementOfChangesInEquity
10 | [150] Statement of cash flows | (implied) | Increase (decrease) in cash and cash equivalents | RollUp | disclosures:NetIncreaseDecreaseInCashAndCashEquivalentsDirectMethodRollUp, disclosures:StatementOfCashFlowsIndirectMethod
11 | [150] Statement of cash flows | (implied) | Cash and cash equivalents at beginning of period | RollForward | disclosures:CashAndCashEquivalentsRollForward, disclosures:StatementOfCashFlowsIndirectMethod
12 | [210] Notes - Nature of Business | Nature of Business [Hypercube] | Nature of Business [Set] | Set | Uncategorized
13 | [220] Notes - Basis of Presentation | Basis of Presentation [Hypercube] | Statement of IFRS Compliance | Level1TextBlock | disclosures:StatementOfComplianceWithIFRSforSMEs
14 | [220] Notes - Basis of Presentation | Basis of Presentation [Hypercube] | Basis of Presentation [Set] | Set | Uncategorized
15 | [230] Notes - Significant Accounting Policies | Significant accounting policies [hypercube] | Investment in associates policies [text block] | Level1TextBlock | disclosures:AccountingPolicyForInvestmentInAssociates
16 | [230] Notes - Significant Accounting Policies | Significant accounting policies [hypercube] | Description of accounting policy for recognition of revenue [text block] | Level1TextBlock | disclosures:AccountingPolicyForRecognitionOfRevenue
17 | [230] Notes - Significant Accounting Policies | Significant accounting policies [hypercube] | Borrowing costs policies [text block] | Level1TextBlock | Uncategorized
18 | [230] Notes - Significant Accounting Policies | Significant accounting policies [hypercube] | Income tax policies [text block] | Level1TextBlock | Uncategorized
19 | [230] Notes - Significant Accounting Policies | Significant accounting policies [hypercube] | Property, plant, and equipment policies [text block] | Level1TextBlock | Uncategorized
20 | [230] Notes - Significant Accounting Policies | Significant accounting policies [hypercube] | Intangible assets policies [text block] | Level1TextBlock | Uncategorized
21 | [230] Notes - Significant Accounting Policies | Significant accounting policies [hypercube] | Impairment of assets policies [text block] | Level1TextBlock | Uncategorized
22 | [230] Notes - Significant Accounting Policies | Significant accounting policies [hypercube] | Lease policies [text block] | Level1TextBlock | Uncategorized
23 | [230] Notes - Significant Accounting Policies | Significant accounting policies [hypercube] | Inventories policies [text block] | Level1TextBlock | disclosures:AccountingPolicyForMeasuringInventories
24 | [230] Notes - Significant Accounting Policies | Significant accounting policies [hypercube] | Trade and other receivables policies [text block] | Level1TextBlock | Uncategorized
25 | [230] Notes - Significant Accounting Policies | Significant accounting policies [hypercube] | Trade payables policies [text block] | Level1TextBlock | Uncategorized
26 | [230] Notes - Significant Accounting Policies | Significant accounting policies [hypercube] | Bank loans and overdrafts policies [text block] | Level1TextBlock | Uncategorized
27 | [230] Notes - Significant Accounting Policies | Significant accounting policies [hypercube] | Employee benefits policies [text block] | Level1TextBlock | Uncategorized
28 | [230] Notes - Significant Accounting Policies | Significant accounting policies [hypercube] | Provision for warranty obligations [text block] | Level1TextBlock | Uncategorized
29 | [240] Notes - Property, plant and equipment - Depreciation | Property, plant and equipment [table] | Property, plant, and equipment details [set] | Set | disclosures:DetailedInformationAboutPropertyPlantAndEquipmentAndInvestmentPropertyAlternative
30 | [303] Notes - Restrictions | Restrictions [hypercube] | Restrictions [line items] | Set | Uncategorized
31 | [305] Notes - Disaggregation of Revenue | (implied) | Total revenue | RollUp | disclosures:DisaggregationOfRevenue
32 | [306] Notes - Disaggregation of Other Income | (implied) | Total other income | RollUp | Uncategorized
33 | [307] Notes - Disaggregation of Finance Costs | (implied) | Finance costs | RollUp | Uncategorized
34 | [308] Notes - Disaggregation of Profit Before Tax | Profit before tax [hypercube] | Profit before tax [set] | Set | Uncategorized
35 | [309] Notes - Disaggregation of Income Tax Expense | Income tax expense [hypercube] | Tax expense (income), continuing operations | RollUp | disclosures:MajorComponentsOfTaxExpenseIncome
36 | [309] Notes - Disaggregation of Income Tax Expense | Income tax expense [hypercube] | Effective tax rate temporary [text block] | Level1TextBlock | Uncategorized
37 | [310] Notes - Disaggregation of Trade and Other Receivables | Trade and other receivables [hypercube] | Trade and other current receivables | RollUp | disclosures:SubclassificationsOfTradeAndOtherCurrentReceivables
38 | [311] Notes - Disaggregation of Inventories | Inventories [hypercube] | Current inventories | RollUp | disclosures:SubclassificationsOfInventories
39 | [312] Notes - Investment in Associate | Investment in associate [hypercube] | Investment in assocate explanatory [text block] | Level1TextBlock | disclosures:InvestmentInAssociates
40 | [312] Notes - Investment in Associate | Investment in associate [hypercube] | Investment in associate [set] | Set | disclosures:InvestmentInAssociates
41 | [313.1] Notes - Property, Plant, and Equipment Explanitory | Property, plant, and equipment [hypercube] | Restrictions on payment of dividends [text block] | Level1TextBlock | disclosures:PropertyPlantAndEquipmentAndInvestmentProperty
42 | [313] Notes - Property, plant and equipment | Property, plant and equipment [table] | Property, plant and equipment at beginning of period | RollForward | disclosures:ReconciliationOfChangesInPropertyPlantAndEquipment
43 | [314] Notes - Intangible assets | Intantible assets [table] | Intangible assets at beginning of period | RollForward | disclosures:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwill
44 | [314] Notes - Intangible assets | Intantible assets [table] | Disposals | Set | Uncategorized
45 | [315.1] Notes - Deferred Tax Explanitory | Deferred Tax [hypercube] | Temporary difference, unused tax losses and unused tax credits [text block] | Level1TextBlock | disclosures:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCredits
46 | [315.2] Notes - Deferred Tax Roll Forward | Temporary differentes [hypercube] | Deferred tax liability at beginning of period | RollForward | Uncategorized
47 | [315.3] Notes - Disaggregation of Deferred Tax Assets | Deferred tax assets [hypercube] | Deferred tax liability (asset) | RollUp | Uncategorized
48 | [316] Notes - Bank Overdraft and Loan | Bank overdraft and loan [hypercube] | Financial instruments explanitory [text block] | Level1TextBlock | disclosures:FinancialInstruments
49 | [316] Notes - Bank Overdraft and Loan | Bank overdraft and loan [hypercube] | Borrowings | RollUp | Uncategorized
50 | [317] Notes - Trade Payables | Trade payables [hypercube] | Trade payables explanitory [text block] | Level1TextBlock | Uncategorized
51 | [318.1] Notes - Provision for Warranty Obligations - Current and Noncurrent | (implied) | Total warranty provision | RollUp | disclosures:SubclassificationsOfWarrantyProvision
52 | [318] Notes - Provision for Warranty Obligations | Disclosure of other provisions [table] | Other provisions at beginning of period | RollForward | disclosures:ReconciliationOfChangesInOtherProvisions
53 | [319.1] Notes - Employee Benefit Obligation - Long-service Payments | Disclosure of defined benefit plans [table] | Defined benefit obligation, at present value at beginning of period | RollForward | disclosures:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligation
54 | [319.1] Notes - Employee Benefit Obligation - Long-service Payments | (implied) | Changes in defined benefit obligation, at present value [abstract] | Set | Uncategorized
55 | [319.2] Notes - Benefit Obligation - Classification | (implied) | Provisions for employee benefits | RollUp | Uncategorized
56 | [320.1] Notes - Obligations Under Finance Leases | Finance leases [hypercube] | Finance leases by leassee explanitory [text block] | Level1TextBlock | disclosures:FinanceLeaseAndOperatingLeaseByLessee
57 | [320.2] Notes - Obligations Under Finance Leases - Minimum Lease Payments | Disclosure of finance lease and operating lease by lessee [table] | Finance lease and operating lease by lessee [set] | Set | disclosures:FinanceLeaseAndOperatingLeaseByLesseeDetail
58 | [320.3] Notes - Disaggregation of Finance Lease Obligation | Finance lease obligation classification [hypercube] | Finance lease liabilities | RollUp | Uncategorized
59 | [321.1] Notes - Noncancelable Operating Leases Expense | Noncancelable operating leases [hypercube] | Lease payments recognised as expense [set] | Set | disclosures:FinanceLeaseAndOperatingLeaseByLessee
60 | [321.2] Notes - Obligations Under Noncancelable Operating Leases - Minimum Lease Payments | Disclosure of finance lease and operating lease by lessee [table] | Finance lease and operating lease by lessee [set] | Set | Uncategorized
61 | [322] Notes - Share capital | Disclosure of classes of share capital [table] | Class of share capital information [set] | Set | disclosures:ClassOfShareCapitalInformation
62 | [323] Notes - Cash and Cash Equivalents | (implied) | Total cash and cash equivalents if different from statement of financial position | RollUp | disclosures:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
63 | [324] Notes - Contingent Liabilities | Disclosure of contingent liabilities [table] | Contingent liabilities information [set] | Set | disclosures:ContingentLiabilitiesDetails
64 | [325] Notes - Events after Reporting Period | Disclosure of non-adjusting events after reporting period [table] | Explanation of financial effect of non-adjusting event after reporting period [text block] | Level1TextBlock | disclosures:NonadjustingEventsAfterReportingPeriod
65 | [326.0] Notes - Related Party Transactions | Related party transactions [hypercube] | Related party explanitory [text block] | Level1TextBlock | disclosures:RelatedParty
66 | [326.2] Notes - Related Party Transactions with Associate | Disclosure of transactions between related parties [table] | Transaction information [set] | Set | disclosures:RelatedPartyTransactionInformation
67 | [326.2] Notes - Related Party Transactions with Associate | Disclosure of transactions between related parties [table] | Related party transactions [set] | Set | Uncategorized
68 | [326.2] Notes - Related Party Transactions with Associate | Disclosure of transactions between related parties [table] | Outstanding balances for related party transactions [set] | Set | Uncategorized
69 | [326.3] Related Party Transactions - Management Compensation | Related party transactions [hypercube] | Remuneration [set] | Set | Uncategorized
70 | [327] Notes - Approval of Financial Statements | Approval [hypercube] | Approval of financial statements [text block] | Level1TextBlock | Uncategorized

For more information: http://accounting.auditchain.finance/index.html
DISCLAIMER: this analysis is provided by software still under development, and likely incomplete or even erroneous; do NOT use it other than for experimental, inconsequential purposes