$LCFY

Locafy Ltd

CIK:0001875547|SEC Filings

Consolidated Statement of Profit or Loss and Other Comprehensive Income - AUD ($)	12 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2023
Profit (loss) [abstract]
Revenue	$ 3,202,692	$ 4,151,088	$ 5,376,693
Other income	326,613	61,360	852,208
Technology expense	(1,243,678)	(890,778)	(1,718,974)
Employee benefits expense	(1,639,375)	(2,758,336)	(4,806,643)
Share based payments expense	(1,518,553)	567,204	(460,603)
Occupancy expense	(104,699)	(101,415)	(113,572)
Marketing expense	(178,376)	(187,046)	(318,492)
Consultancy expense	(782,567)	(853,850)	(874,638)
Other expenses	(150,653)	(65,341)	(213,051)
Depreciation and amortization expense	(1,677,284)	(1,473,999)	(1,355,170)
Expected credit loss expense	(370,869)	(272,236)	(295,262)
Operating loss	(4,136,749)	(1,823,349)	(3,927,504)
Foreign exchange gain / (loss)	5,595	(3,485)	141,285
Financial expenses	(183,077)	(114,199)	(105,367)
Loss before income tax	(4,314,231)	(1,941,033)	(3,891,586)
Income tax expense
Loss for the year	(4,314,231)	(1,941,033)	(3,891,586)
Other comprehensive income:
Exchange differences on translating foreign operations	(10,604)	3,023	(23,010)
Total comprehensive income/(loss) for the year	$ (4,324,835)	$ (1,938,010)	$ (3,914,596)
Earnings per share
Basic loss per share	$ (2.63)	$ (1.49)	$ (3.69)
Diluted loss per share	$ (2.63)	$ (1.49)	$ (3.69)

Consolidated Statement of Cash Flows	12 Months Ended
Consolidated Statement of Cash Flows	Jun. 30, 2025 AUD ($)	Jun. 30, 2024 AUD ($)	Jun. 30, 2023 AUD ($)
Cash flows from operating activities
Receipts from customers (inclusive of GST)	$ 3,059,368	$ 3,098,793	$ 4,463,725
Payments to suppliers and employees (inclusive of GST)	(4,200,847)	(4,658,997)	(7,005,510)
R&D Tax Incentive & other grants	504,091	561,501	386,181
Financial cost	(51,279)	(114,199)	(105,367)
Net cash used by operating activities	(688,667)	(1,112,902)	(2,260,971)
Cash flows from investing activities
Capitalized development costs	(1,624,212)	(1,629,897)
Purchase of intellectual property	(251,563)	(536,690)	(1,617,446)
Purchase of property, plant and equipment			(2,170)
Maturity of term deposit		40,000
Net cash used by investing activities	(1,875,775)	(2,126,587)	(1,619,616)
Cash flows from financing activities
Proceeds from issue of shares	3,259,448	769,936	3,295,822
Transaction costs on the issuance of shares	(164,689)	(313,643)	(403,373)
Repayment of borrowings	(77,844)	(30,000)	(6,500)
Repayment of lease liabilities	(128,668)	(85,165)	(32,673)
Net cash from financing activities	2,888,247	341,128	2,853,276
Net (decrease) / increase in cash and cash equivalents	323,805	(2,898,361)	(1,027,311)
Net foreign exchange difference	(5,009)	(464)	118,276
Cash and cash equivalents at the beginning of the year	275,875	3,174,700	4,083,735
Cash and cash equivalents at the end of the year	$ 594,671	$ 275,875	$ 3,174,700

Consolidated Statement of Financial Position - AUD ($)	Jun. 30, 2025	Jun. 30, 2024
Current assets
Cash and cash equivalents	$ 594,671	$ 275,875
Trade and other receivables	876,347	793,947
Other assets	458,654	294,355
Total current assets	1,929,672	1,364,177
Non-current assets
Property, plant and equipment	98,016	196,929
Right of use assets	164,613	280,810
Intangible assets	3,634,794	4,204,966
Total non-current assets	3,897,423	4,682,705
Total assets	5,827,095	6,046,882
Current liabilities
Trade and other payables	382,473	1,141,886
Borrowings	427,280	271,600
Provisions	136,508	211,300
Accrued expenses	518,930	496,749
Lease liabilities	141,174	128,669
Contract and other liabilities	170,215	147,640
Total current liabilities	1,776,580	2,397,844
Non-current liabilities
Lease liabilities	62,736	203,909
Provisions	162,102	133,399
Total non-current liabilities	224,838	337,308
Total liabilities	2,001,418	2,735,152
Net assets	3,825,677	3,311,730
Equity
Issued capital	53,201,097	48,588,888
Reserves	756,377	1,878,243
Accumulated losses	(50,131,797)	(47,155,401)
Total equity	$ 3,825,677	$ 3,311,730