Note 25. Parent entity information Set out below is the supplementary information about the parent entity. Statement of profit or loss and other comprehensive income 30-June-26 $ 30-June-25 $ Loss after income tax (2,641,641) (2,513,281) Total comprehensive income (2,641,641) (2,513,281) Statement of financial position 30-June-26 $ 30-June-25 $ Total current assets 8,473,574 5,787,735 Total assets 51,015,742 47,705,851 Total current liabilities 1,509,033 1,690,375 Total liabilities 1,509,033 1,690,375 Equity Issued capital 326,921,080 320,473,026 Share-based payment reserve 683,262 836,610 Accumulated losses (278,097,633) (275,294,160) Total equity 49,506,709 46,015,476 Guarantees entered into by the parent entity in relation to the debts of its subsidiaries The parent entity had no guarantees in relation to the debts of its subsidiaries as at 30 June 2026 and 30 June 2025. Contingent liabilities As at 30 June 2026, the parent entity has a contingent liability of USD225,000 to a third party related to the sale of permit WA-488-P should EOG Australia complete the drilling of an exploration well (currently advised to be drilled in 2027) in that permit area. Future additional payments would be owed to this third party related to any future contingent cash and royalty payments the Consolidated Entity may receive. Capital commitments Refer Note 23 to the financial statements for the details of the exploration commitments. The parent entity had no other capital commitments for property, plant and equipment as at 30 June 2026 and 30 June 2025. Significant accounting policies The accounting policies of the parent entity are consistent with those of the Consolidated Entity, as disclosed in Note 2, except for the following: – Investments in subsidiaries are accounted for at cost, less any impairment, in the parent entity. – Dividends received from subsidiaries are recognised as other income by the parent entity and its receipt may be an indicator of an impairment of the investment. 73 Melbana Energy Limited Annual Report 2026
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