$IPX

IPERIONX Ltd

CIK:0001898601|SEC Filings

CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME - USD ($)	12 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2024
Continuing operations
Research and development costs	$ (25,193,985)	$ (12,748,973)	$ (8,712,610)
Exploration and evaluation expenses	(5,380,636)	(2,894,369)	(1,950,583)
Corporate and administrative expenses	(25,917,366)	(10,686,376)	(4,516,393)
Business development expenses	(4,049,905)	(3,373,992)	(3,646,141)
Share-based payment expenses	(9,166,334)	(9,568,191)	(3,791,541)
Finance income	1,871,307	3,550,633	546,029
Finance costs	(3,465,223)	(306,250)	(187,119)
Other income and expenses	4,534,380	678,843	414,712
Loss before income tax	(66,767,762)	(35,348,675)	(21,843,646)
Income tax expense	0	0	0
Loss for the year	(66,767,762)	(35,348,675)	(21,843,646)
Loss attributable to shareholders of IperionX Limited	(66,767,762)	(35,348,675)	(21,843,646)
Items that may be reclassified subsequently to profit or loss:
Exchange differences arising on translation into presentation currency	3,709,446	(1,602,139)	(170,014)
Other comprehensive income (loss) for the year, net of tax	3,709,446	(1,602,139)	(170,014)
Total comprehensive loss for the year	(63,058,316)	(36,950,814)	(22,013,660)
Total comprehensive loss attributable to shareholders of IperionX Limited	$ (63,058,316)	$ (36,950,814)	$ (22,013,660)
Basic loss per share (US$ per share)	$ (0.20)	$ (0.12)	$ (0.10)
Diluted loss per share (US$ per share)	$ (0.20)	$ (0.12)	$ (0.10)

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2024
Operating activities
Payments to suppliers and employees	$ (51,173,711)	$ (24,336,800)	$ (19,215,938)
Government reimbursements for Titan Project DFS	4,623,906	96,151	0
Receipts from third parties	63,480	569,484	183,159
Interest paid	(327,019)	(329,740)	(120,313)
Interest received	1,871,307	2,203,220	546,029
Taxes paid	(12,625)	0	0
Net cash flows used in operating activities	(44,954,662)	(21,797,685)	(18,607,063)
Investing activities
Purchase of property, plant and equipment	(17,781,134)	(16,963,016)	(5,018,093)
Proceeds from sale of property, plant and equipment	1,903,700	9,417	2,040,083
Purchases of intangible assets	(1,353,836)	(6,678,750)	0
Purchase of exploration and evaluation assets	(1,256,092)	(644,661)	(3,051,559)
Blacksand option prepayments	0	0	(500,000)
Other investing	(73,694)	0	0
Net cash flows used in investing activities	(18,561,056)	(24,277,010)	(6,529,569)
Financing activities
Proceeds from issue of shares	46,283,506	71,125,089	48,331,724
Share issue costs	(1,787,964)	(2,615,882)	(1,315,725)
Repayment of borrowings	(792,031)	(5,826)	(5,970)
Payment of principal portion of lease liabilities	(521,942)	(511,749)	(417,866)
Net cash flows from financing activities	43,181,569	67,991,632	46,592,163
Net (decrease) increase in cash and cash equivalents	(20,334,149)	21,916,937	21,455,531
Net foreign exchange differences	764,244	(260,168)	(236,116)
Cash and cash equivalents at beginning of the year	54,814,125	33,157,356	11,937,941
Cash and cash equivalents at the end of the year	35,244,220	54,814,125	33,157,356
Supplemental cash flow information:
Property, plant, equipment additions in accounts payable and other accrued liabilities	4,568,067	2,508,971	734,708
Intangible additions in accounts payable, other accrued liabilities and other long-term liabilities	$ 804,912	$ 2,140,371	$ 0

CONSOLIDATED STATEMENT OF FINANCIAL POSITION - USD ($)	Jun. 30, 2026	Jun. 30, 2025
Current Assets
Cash and cash equivalents	$ 35,244,220	$ 54,814,125
Trade and other receivables	3,282,481	823,268
Prepayments	1,533,721	3,238,894
Inventories	3,907,597	0
Total Current Assets	43,968,019	58,876,287
Non-Current Assets
Property, plant and equipment	41,185,930	25,197,638
Intangible assets	12,268,824	13,550,993
Exploration and evaluation assets	7,768,418	6,512,326
Prepayments	559,834	897,735
Total Non-Current Assets	61,783,006	46,158,692
TOTAL ASSETS	105,751,025	105,034,979
Current Liabilities
Trade and other payables	10,449,787	7,489,397
Deferred income	1,771,531	0
Loans and borrowings	628,933	472,018
Provisions	738,039	467,001
Total Current Liabilities	13,588,290	8,428,416
Non-Current Liabilities
Other long-term liabilities	333,000	700,000
Loans and borrowings	3,530,046	3,462,564
Total Non-Current Liabilities	3,863,046	4,162,564
TOTAL LIABILITIES	17,451,336	12,590,980
NET ASSETS	88,299,689	92,443,999
EQUITY
Contributed equity	250,976,753	197,985,920
Reserves	13,321,423	3,688,804
Accumulated losses	(175,998,487)	(109,230,725)
TOTAL EQUITY	$ 88,299,689	$ 92,443,999