FY2021
Incorporation and project acquisitions
Dalaroo was incorporated on 5 March 2021 and acquired the Lyons River and Namban projects on 20 May. Its ASX listing on 28 September was subsequent to this first 30 June balance date.
ASX: DAL · Five-year financial review
Dalaroo Metals Ltd (ASX: DAL) - Five-Year Financial Review FY2021-FY2025
Issuer-reported Australian dollar figures, with statutory statement lines and selected exploration/capital notes. FY2021 is a short first period and should not be annualised for trend comparison.
Reading the tables: 0 (nil) is a supported zero. Other text distinguishes an amount included in another line, a non-applicable item, a separately unavailable component and an unresolved value. These are not interchangeable. Period-specific detail is labelled; complete year-by-year detail remains available.
FY2025 loss after tax
AUD 2,727,898
Statutory loss
FY2025 cash
AUD 454,826
30 June 2025
FY2025 net assets
AUD 835,644
30 June 2025 statement of financial position; a conflicting narrative extraction is logged for review
FY2025 operating cash flow
AUD (2,175,473)
Cash outflow
Five years in context
Dalaroo began on 5 March 2021, acquired its Lyons River and Namban projects in May, and listed on 28 September 2021 after the first balance date. The short FY2021 period and post-year IPO make its opening numbers a different duration and funding phase from FY2022 onward.
Exploration activity and equity funding dominated the later years. FY2024 included the sale of project mineral rights; FY2025 includes a AUD 571,636 exploration asset impairment following tenement relinquishment. The five-year financial tables show statutory losses, cash movements and the resulting equity position without treating exploration results as production revenue.
Events behind the numbers
FY2022
First full year after listing
The company advanced the Namban and Lyons River exploration programs following its September 2021 listing.
FY2023
Funding and going-concern uncertainty
The auditor drew attention to a material uncertainty related to going concern in the FY2023 report.
FY2024
Mineral-rights sale
The Lyons River lithium-caesium-tantalum rights sale generated AUD 1 million of reported revenue. Its consideration was AUD 500,000 cash and AUD 500,000 of Delta Lithium shares; the cash portion appears in investing cash flow.
FY2025
Tenement impairment and placements
The company recorded a AUD 571,636 impairment after tenement relinquishment and completed new share placements during the financial year.
FINANCIAL REVIEW / 01
Statutory performance
Losses continued through FY2025. FY2024 total income included the one-off mineral-rights sale; the FY2025 loss includes a tenement-related exploration impairment. FY2021 covers only the first four months.
Statutory loss after tax
AUD
Loss after tax
AI-generated presentation · values from Statutory Profit or Loss summary (FY2021 partial period; reporting basis varies between parent-entity and consolidated-entity disclosure across years); no missing values plotted as zero.
Statutory Profit or Loss summary (FY2021 partial period; reporting basis varies between parent-entity and consolidated-entity disclosure across years)
AUD (unless row says otherwise)
| Metric | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|
| Revenue / Total incomeAUD | 4 | 2,350 | 95,227 | 1,115,096 | 35,418 |
| Employee expensesAUD | -16,695 | -456,908 | -549,003 | -544,411 | -781,398 |
| Professional feesAUD | -31,000 | -40,292 | -73,783 | -66,180 | -68,212 |
| Finance costsAUD | Nil | -11,310 | -6,958 | -2,559 | -2,835 |
| IPO & Related costsAUD | -19,918 | -244,853 | -266 | -270 | Nil |
| DepreciationAUD | Nil | -78,278 | -86,511 | -90,032 | -42,205 |
| Share Based PaymentsAUD | Not available in checked reports | Nil | -83,791 | -144,657 | -317,601 |
| Marketing & PromotionAUD | Not available in checked reports | -40,113 | -36,476 | -31,436 | -33,497 |
| Corporate and administration expensesAUD | -7,355 | -169,759 | -242,048 | -198,376 | -236,153 |
| Loss on disposal of share in listed companyAUD | Not available in checked reports | Not available in checked reports | Nil | -197,016 | Nil |
| Exploration costs expensedAUD | -4,777 | -1,667,930 | -1,489,092 | -1,381,697 | -709,779 |
| Exploration and evaluation expense impairedAUD | Not available in checked reports | Not available in checked reports | Not available in checked reports | Nil | -571,636 |
| Loss before income taxAUD | -79,745 | -2,666,980 | -2,472,701 | -1,541,538 | -2,727,898 |
| Income tax benefitAUD | Nil | Nil | Nil | Nil | Nil |
| Loss after taxAUD | -79,745 | -2,666,980 | -2,472,701 | -1,541,538 | -2,727,898 |
| Other comprehensive incomeAUD | Nil | Nil | Nil | Nil | Nil |
| Total comprehensive loss for the yearAUD | -79,745 | -2,666,980 | -2,472,701 | -1,541,538 | -2,727,898 |
| Basic/Diluted loss per sharecents per share | -0.83 | -5.57 | -4.49 | -1.93 | -1.21 |
All values presented in dollars as reported; expenses shown as parenthesised negatives per source. Income tax benefit is nil in every period. Other comprehensive income is nil across all years. EPS shown in cents per share. FY2021 covers a partial period (Period Ended 30 June 2021). FY2024/FY2025 directors' report describes loss as Consolidated Entity; FY2021-FY2023 description references 'the Company'.
FY2021–FY2023 capitalised-E&E roll-forwards show no asset impairment movement, but the P&L exploration costs expensed lines are broader and do not separately quantify an impairment-expense component. Those three P&L components are not available in the checked parsed reports after the final search; they are not inferred nil from the asset roll-forward.
Basis and presentation notes (7)
- Share Based Payments / FY2021 — Not available in checked reports: The FY2021 share-based-payment discussion identifies equity-settled tenement acquisition and the employee plan, but does not separately quantify a company-wide P&L share-based-payment expense. Capitalised consideration is not used as expense. Final search closed on 28 September 2026; this is a limit of the checked parsed reports, not proof of issuer non-disclosure and not a zero.
- Marketing & Promotion / FY2021 — Not available in checked reports: No separately quantified FY2021 marketing/promotion expense was established in the parsed report or prior statement/notes. Combined administration costs are not arbitrarily allocated. Final search closed on 28 September 2026; this is a limit of the checked parsed reports, not proof of issuer non-disclosure and not a zero.
- Loss on disposal of share in listed company / FY2021 — Not available in checked reports: The parsed report and prior statement/notes do not establish a separately quantified listed-share disposal loss for this period. Later-year detail is not used to manufacture an earlier-year amount. Final search closed on 28 September 2026; this is a limit of the checked parsed reports, not proof of issuer non-disclosure and not a zero.
- Loss on disposal of share in listed company / FY2022 — Not available in checked reports: The parsed report and prior statement/notes do not establish a separately quantified listed-share disposal loss for this period. Later-year detail is not used to manufacture an earlier-year amount. Final search closed on 28 September 2026; this is a limit of the checked parsed reports, not proof of issuer non-disclosure and not a zero.
- Exploration and evaluation expense impaired / FY2021 — Not available in checked reports: No separately quantified impairment component within this period's exploration expense was established. Financial-asset impairment policy and capitalised exploration movements are not substituted for this distinct P&L component. Final search closed on 28 September 2026; this is a limit of the checked parsed reports, not proof of issuer non-disclosure and not a zero.
- Exploration and evaluation expense impaired / FY2022 — Not available in checked reports: No separately quantified impairment component within this period's exploration expense was established. Financial-asset impairment policy and capitalised exploration movements are not substituted for this distinct P&L component. Final search closed on 28 September 2026; this is a limit of the checked parsed reports, not proof of issuer non-disclosure and not a zero.
- Exploration and evaluation expense impaired / FY2023 — Not available in checked reports: No separately quantified impairment component within this period's exploration expense was established. Financial-asset impairment policy and capitalised exploration movements are not substituted for this distinct P&L component. Final search closed on 28 September 2026; this is a limit of the checked parsed reports, not proof of issuer non-disclosure and not a zero.
Source: Dalaroo Metals annual reports and selected statement tables; current-period values unless noted.
Revenue – Note 5 disaggregation (statutory, AUD)
AUD (unless row says otherwise)
| Metric | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|
| Revenue from sale of project mineral rightsAUD | Included in combined line | Included in combined line | Nil | 1,000,000 | Nil |
| Government grantsAUD | Included in combined line | Included in combined line | 82,057 | 104,323 | 23,026 |
| Rental incomeAUD | Included in combined line | Included in combined line | 4,380 | 6,880 | Nil |
| Interest revenueAUD | Included in combined line | Included in combined line | 8,790 | 3,893 | 12,192 |
| Gain on sale of PPEAUD | Included in combined line | Included in combined line | 0 (derived from revenue note) | Nil | 200 |
| Revenue / total incomeAUD | 4 | 2,350 | 95,227 | 1,115,096 | 35,418 |
FY2021 (short period) and FY2022 disclose only aggregate statutory revenue/total income. Their component rows are marked Included in combined line because the split is unavailable; this does not claim that each component occurred or had a nil amount. FY2023-FY2025 use disclosed revenue-note components and totals. FY2024 includes the AUD 1 million mineral-rights sale.
The FY2023 gain-on-PPE cell is a derived zero: the FY2024 Note 5 FY2023 comparative components (82,057 grants, 4,380 rental, 8,790 interest) exhaust the 95,227 revenue total.
Basis and presentation notes (11)
- Revenue from sale of project mineral rights / FY2021 — Included in combined line: FY2021 revenue/total income is disclosed only as an aggregate of AUD 4 in row-rev-total. No amount is attributed to Revenue from sale of project mineral rights in selected evidence; this classification does not assert that the component occurred.
- Revenue from sale of project mineral rights / FY2022 — Included in combined line: FY2022 revenue/total income is disclosed only as an aggregate of AUD 2,350 in row-rev-total. No amount is attributed to Revenue from sale of project mineral rights in selected evidence; this classification does not assert that the component occurred.
- Government grants / FY2021 — Included in combined line: FY2021 revenue/total income is disclosed only as an aggregate of AUD 4 in row-rev-total. No amount is attributed to Government grants in selected evidence; this classification does not assert that the component occurred.
- Government grants / FY2022 — Included in combined line: FY2022 revenue/total income is disclosed only as an aggregate of AUD 2,350 in row-rev-total. No amount is attributed to Government grants in selected evidence; this classification does not assert that the component occurred.
- Rental income / FY2021 — Included in combined line: FY2021 revenue/total income is disclosed only as an aggregate of AUD 4 in row-rev-total. No amount is attributed to Rental income in selected evidence; this classification does not assert that the component occurred.
- Rental income / FY2022 — Included in combined line: FY2022 revenue/total income is disclosed only as an aggregate of AUD 2,350 in row-rev-total. No amount is attributed to Rental income in selected evidence; this classification does not assert that the component occurred.
- Interest revenue / FY2021 — Included in combined line: FY2021 revenue/total income is disclosed only as an aggregate of AUD 4 in row-rev-total. No amount is attributed to Interest revenue in selected evidence; this classification does not assert that the component occurred.
- Interest revenue / FY2022 — Included in combined line: FY2022 revenue/total income is disclosed only as an aggregate of AUD 2,350 in row-rev-total. No amount is attributed to Interest revenue in selected evidence; this classification does not assert that the component occurred.
- Gain on sale of PPE / FY2021 — Included in combined line: FY2021 revenue/total income is disclosed only as an aggregate of AUD 4 in row-rev-total. No amount is attributed to Gain on sale of PPE in selected evidence; this classification does not assert that the component occurred.
- Gain on sale of PPE / FY2022 — Included in combined line: FY2022 revenue/total income is disclosed only as an aggregate of AUD 2,350 in row-rev-total. No amount is attributed to Gain on sale of PPE in selected evidence; this classification does not assert that the component occurred.
- Gain on sale of PPE / FY2023 — 0 (derived from revenue note): FY2023 comparative revenue components sum exactly to FY2023 total; no gain on PPE sale component remains.
Source: Dalaroo Metals annual reports and selected statement tables; current-period values unless noted.
FINANCIAL REVIEW / 02
Financial position and liquidity
At 30 June 2025 the statement reports AUD 454,826 cash and AUD 835,644 net assets. The FY2025 exploration asset carrying amount fell after the recorded impairment.
Cash and net assets at 30 June
AUD
Cash and cash equivalentsNet assets
AI-generated presentation · values from Statement of financial position — reported balances (Australian dollars); no missing values plotted as zero.
Statement of financial position — reported balances (Australian dollars)
AUD (unless row says otherwise)
| Metric | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|
| Cash and cash equivalentsAUD | 402,152 | 1,675,897 | 843,411 | 409,236 | 454,826 |
| Financial assets (term deposit)AUD | Nil | 1,000,000 | Nil | 0 (nil) | 0 (nil) |
| Trade and other receivablesAUD | 6,365 | 50,563 | 39,822 | 45,337 | 20,372 |
| PrepaymentsAUD | 13,132 | 12,121 | 22,129 | 5,464 | 12,550 |
| Total current assetsAUD | 421,649 | 2,738,581 | 905,362 | 460,037 | 487,748 |
| Property, plant and equipmentAUD | Nil | 6,966 | 50,514 | 37,836 | 27,023 |
| Right-of-use assetsAUD | Nil | 154,709 | 77,354 | Nil | 68,162 |
| Exploration and evaluation assetsAUD | 971,540 | 971,759 | 971,759 | 971,759 | 400,123 |
| Total non-current assetsAUD | 971,540 | 1,133,434 | 1,099,627 | 1,009,595 | 495,308 |
| Total assetsAUD | 1,393,189 | 3,872,015 | 2,004,989 | 1,469,632 | 983,056 |
| Trade payables (FY2021); trade and other payables (FY2022 onward)AUD | 125,980 | 404,648 | 316,457 | 458,067 | 74,203 |
| Related-party payables (separate FY2021 liability)AUD | 952 | Included in combined line | Included in combined line | Included in combined line | Included in combined line |
| Lease liabilities (current)AUD | Nil | 77,270 | 81,831 | Nil | 60,579 |
| Employee benefits provision (current)AUD | Nil | 17,118 | 39,485 | 28,365 | 3,405 |
| Shareholder advancesAUD | Not available in checked reports | Nil | 27,000 | 198,600 | Nil |
| Total current liabilitiesAUD | 126,932 | 499,036 | 464,773 | 685,032 | 138,187 |
| Lease liabilities (non-current)AUD | Nil | 81,831 | Nil | Nil | 9,225 |
| Employee benefits provision (non-current)AUD | Nil | 249 | 1,692 | 5,300 | Nil |
| Total non-current liabilitiesAUD | Nil | 82,080 | 1,692 | 5,300 | 9,225 |
| Total liabilitiesAUD | 126,932 | 581,116 | 466,465 | 690,332 | 147,412 |
| Net assetsAUD | 1,266,257 | 3,290,899 | 1,538,524 | 779,300 | 835,644 |
FY2021 figures are company-only; FY2022 onwards are consolidated. Currency is AUD per issuer jurisdiction but not explicitly labelled in the FY2021 note table. Comparative columns shown in later years have been placed in the prior-year column to align the actual value period. Right-of-use assets, lease liabilities and employee benefit provisions are nil in FY2021 and were introduced with the FY2022 lease.
FY2021 presents trade payables of AUD 125,980 and related-party payables of AUD 952 as separate current liabilities. FY2022 onward presents one trade-and-other-payables balance-sheet line; related-party note components remain visible in tbl-other and are not added a second time. The FY2025 note shows that component as nil.
FY2024 and FY2025 fixed-rate Financial Assets are explicitly dashed in the respective financial-instruments notes; the term-deposit balance cells display these same-year nils.
Basis and presentation notes (7)
- Financial assets (term deposit) / FY2024 — 0 (nil): The same-year financial-instruments note explicitly prints a dash for fixed-rate Financial Assets; the current-asset subtotal also lists no separate term deposit.
- Financial assets (term deposit) / FY2025 — 0 (nil): The same-year financial-instruments note explicitly prints a dash for fixed-rate Financial Assets; the current-asset subtotal also lists no separate term deposit.
- Related-party payables (separate FY2021 liability) / FY2022 — Included in combined line: FY2022 balance sheet reports trade and other payables as one aggregate (AUD 404,648); Note 11 related-party component is shown separately in tbl-other (9,566). Do not add the component to the aggregate again.
- Related-party payables (separate FY2021 liability) / FY2023 — Included in combined line: FY2023 balance sheet reports trade and other payables as one aggregate (AUD 316,457); Note 11 related-party component is shown separately in tbl-other (13,057). Do not add the component to the aggregate again.
- Related-party payables (separate FY2021 liability) / FY2024 — Included in combined line: FY2024 balance sheet reports trade and other payables as one aggregate (AUD 458,067); Note 11 related-party component is shown separately in tbl-other (26,886). Do not add the component to the aggregate again.
- Related-party payables (separate FY2021 liability) / FY2025 — Included in combined line: FY2025 balance sheet reports trade and other payables as one aggregate (AUD 74,203); Note 11 related-party component is shown separately in tbl-other (Nil). Do not add the component to the aggregate again.
- Shareholder advances / FY2021 — Not available in checked reports: The FY2021 related-party payable and equity movements do not establish a separately identified shareholder advance amount. The A$952 related-party payable is not relabelled. Final search closed on 28 September 2026; this is a limit of the checked parsed reports, not proof of issuer non-disclosure and not a zero.
Source: Dalaroo Metals annual reports and selected statement tables; current-period values unless noted.
Equity composition and net financial instrument position
AUD (unless row says otherwise)
| Metric | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|
| Issued capitalAUD | 1,346,002 | 6,032,624 | 6,669,159 | 7,311,816 | 9,709,455 |
| Accumulated lossesAUD | -79,745 | -2,746,725 | -5,219,426 | -6,760,964 | -9,330,706 |
| Reserves / options reserveAUD | Nil | 5,000 | 88,791 | 228,448 | 456,895 |
| Total equityAUD | 1,266,257 | 3,290,899 | 1,538,524 | 779,300 | 835,644 |
Equity rows reconcile to total equity/net assets. FY2021 options reserve was nil per R000769/R000457. Net financial instrument carrying amounts equal fair value per issuer's financial-instrument disclosure (R000540–R000562; R001032–R001059).
Source: Dalaroo Metals annual reports and selected statement tables; current-period values unless noted.
Off-balance-sheet commitments and working-capital context
AUD (unless row says otherwise)
| Metric | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|
| Exploration expenditure commitments — next 12 monthsAUD | 660,500 | 786,000 | 828,000 | 999,000 | 739,022 |
Working-capital and exploration-commitment figures come from the directors' report/notes (claim refs). Working capital figures for FY2023 and FY2024 are issuer-reported; the FY2022 figure ($2,239,545) matches total current assets less total current liabilities, but the FY2024 figure ($2,574,430) does not match this computation and appears to use a broader issuer definition.
Source: Dalaroo Metals annual reports and selected statement tables; current-period values unless noted.
Operating-context items disclosed in supplied extraction
AUD (unless row says otherwise)
| Metric | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|
| Trade payables (current)AUD | 125,980 | 381,426 | 288,880 | 417,892 | 61,797 |
| Other payables (non-related party)AUD | Nil | 13,656 | 14,520 | 13,289 | 12,406 |
| Other payables – related partiesAUD | 952 | 9,566 | 13,057 | 26,886 | Nil |
| Trade and other payables – totalAUD | 126,932 | 404,648 | 316,457 | 458,067 | 74,203 |
Selected supplementary disclosures. FY2021 Note 8 and the FY2022 Note 11 comparative confirm trade payables of AUD 125,980; the FY2022 Note 11 FY2021 comparative shows no non-related other payables and a total of AUD 126,932 including AUD 952 related-party payables. FY2022 cells use FY2023 comparatives where cited. FY2024 exploration spend is shown separately.
FY2021 related-party payables of AUD 952 were a separate current-liability line. The FY2021 trade-payables amount of AUD 125,980 excludes that related-party balance; later years' note breakdown sits within trade and other payables.
Source: Dalaroo Metals annual reports and selected statement tables; current-period values unless noted.
FINANCIAL REVIEW / 03
Cash flows
The cash-flow statement separates operating exploration payments from capitalised investing outlays and equity financing. FY2024 mineral-rights cash proceeds were AUD 500,000, while the reported revenue was AUD 1 million because half the consideration comprised Delta Lithium shares.
Cash-flow subtotals
AUD
Net cash (outflow) from operating activitiesNet cash from/(used in) investing activitiesNet cash from financing activities
AI-generated presentation · values from Statement of Cash Flows – Summary by Activity; no missing values plotted as zero.
Statement of Cash Flows – Summary by Activity
AUD (unless row says otherwise)
| Metric | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|
| Interest receivedAUD | 4 | 2,350 | 8,791 | 3,893 | 12,192 |
| Receipts from customersAUD | 0 (no separately reported receipt) | Nil | 4,380 | 2,960 | Nil |
| Interest expense paidAUD | Nil | -272 | -228 | -391 | -407 |
| Payments to suppliers and employees (corporate)AUD | -10,029 | -962,477 | -837,745 | -822,267 | -894,463 |
| Payments to suppliers and employees (exploration)AUD | Nil | -1,365,369 | -1,616,572 | -1,250,936 | -1,315,821 |
| Funds received from Government GrantsAUD | 0 (no separately reported receipt) | Nil | 82,057 | 104,323 | 23,026 |
| Net cash (outflow) from operating activitiesAUD | -10,025 | -2,325,768 | -2,359,317 | -1,962,418 | -2,175,473 |
| Payments for exploration and evaluation (capitalised)AUD | -4,777 | -219 | Nil | 0 (no capitalised E&E cash payment) | 0 (no capitalised E&E cash payment) |
| Payments for property, plant and equipment (capex)AUD | Nil | -7,890 | -52,705 | Nil | -2,179 |
| Receipts of/(Payments for) term depositsAUD | Nil | -1,000,000 | 1,000,000 | Nil | 0 (nil net term-deposit movement) |
| Proceeds from disposal of investmentAUD | 0 (no reported cash proceeds) | 0 (no reported cash proceeds) | Nil | 302,984 | Nil |
| Proceeds from sale of project mineral rightsAUD | 0 (no reported cash proceeds) | 0 (no reported cash proceeds) | Nil | 500,000 | Nil |
| Net cash from/(used in) investing activitiesAUD | -4,777 | -1,008,109 | 947,295 | 802,984 | -1,979 |
| Proceeds from the issue of sharesAUD | 440,002 | 5,005,000 | 672,500 | 869,100 | 2,451,400 |
| Payments for share issue costsAUD | -24,000 | -313,378 | -35,964 | -59,841 | -198,358 |
| Payments for Lease LiabilitiesAUD | Nil | -84,000 | -84,000 | -84,000 | -30,000 |
| Proceeds from borrowingsAUD | 2,069 | Nil | 27,000 | Nil | Not separately presented |
| Repayments of borrowingsAUD | -1,117 | Nil | Nil | Not separately presented | Not separately presented |
| Net cash from financing activitiesAUD | 416,954 | 4,607,622 | 579,536 | 725,259 | 2,223,042 |
| Net increase/(decrease) in cash heldAUD | 402,152 | 1,273,745 | -832,486 | -434,175 | 45,590 |
| Cash at the end of the financial yearAUD | 402,152 | 1,675,897 | 843,411 | 409,236 | 454,826 |
| Proceeds from sale of property, plant and equipmentAUD | 0 (no reported cash proceeds) | 0 (no reported cash proceeds) | 0 (no reported cash proceeds) | Nil | 200 |
AUD, whole dollars per source. FY2021 is a short period and separately reports AUD 4,777 exploration and evaluation payments. Complete operating/investing section subtotals and adjacent comparatives support the marked derived-zero receipt cells; these are not issuer-printed nil rows or statements about non-cash transactions.
Financing detail includes borrowing inflows and repayments when reported. FY2022 borrowings and repayments and FY2023 repayments are explicitly nil; later absent rows are not treated as zero.
FY2024–FY2025 capitalised E&E payments are derived nil from complete investing sections and E&E roll-forwards; expensed exploration supplier payments in operating activities remain distinct. FY2025 nil term-deposit movement is net, not a claim of no gross intra-year turnover.
Basis and presentation notes (15)
- Receipts from customers / FY2021 — 0 (no separately reported receipt): Derived from complete FY2021 operating cash-flow section and FY2022 comparative; not an issuer-printed nil line.
- Funds received from Government Grants / FY2021 — 0 (no separately reported receipt): Derived from complete FY2021 operating cash-flow section and FY2022 comparative; not an issuer-printed nil line.
- Payments for exploration and evaluation (capitalised) / FY2024 — 0 (no capitalised E&E cash payment): No capitalised addition in complete E&E movement and no capitalised E&E payment in complete investing section; ordinary operating exploration payments remain separate.
- Payments for exploration and evaluation (capitalised) / FY2025 — 0 (no capitalised E&E cash payment): No capitalised addition in complete E&E movement and no capitalised E&E payment in complete investing section; ordinary operating exploration payments remain separate.
- Receipts of/(Payments for) term deposits / FY2025 — 0 (nil net term-deposit movement): FY2024 and FY2025 fixed-rate Financial Assets are reported nil and FY2025 complete investing cash flows have no term-deposit net movement; gross churn is not asserted.
- Proceeds from disposal of investment / FY2021 — 0 (no reported cash proceeds): Complete period investing cash-flow section reconciles without a positive receipt of this type; next-year comparative inspected.
- Proceeds from disposal of investment / FY2022 — 0 (no reported cash proceeds): Complete period investing cash-flow section reconciles without a positive receipt of this type; next-year comparative inspected.
- Proceeds from sale of project mineral rights / FY2021 — 0 (no reported cash proceeds): Complete period investing cash-flow section reconciles without a positive receipt of this type; next-year comparative inspected.
- Proceeds from sale of project mineral rights / FY2022 — 0 (no reported cash proceeds): Complete period investing cash-flow section reconciles without a positive receipt of this type; next-year comparative inspected.
- Proceeds from borrowings / FY2025 — Not separately presented: No separate borrowing cash-flow line in the selected annual cash-flow evidence; this does not assert zero.
- Repayments of borrowings / FY2024 — Not separately presented: No separate borrowing cash-flow line in the selected annual cash-flow evidence; this does not assert zero.
- Repayments of borrowings / FY2025 — Not separately presented: No separate borrowing cash-flow line in the selected annual cash-flow evidence; this does not assert zero.
- Proceeds from sale of property, plant and equipment / FY2021 — 0 (no reported cash proceeds): Complete period investing cash-flow section reconciles without a positive receipt of this type; next-year comparative inspected.
- Proceeds from sale of property, plant and equipment / FY2022 — 0 (no reported cash proceeds): Complete period investing cash-flow section reconciles without a positive receipt of this type; next-year comparative inspected.
- Proceeds from sale of property, plant and equipment / FY2023 — 0 (no reported cash proceeds): Complete period investing cash-flow section reconciles without a positive receipt of this type; next-year comparative inspected.
Source: Dalaroo Metals annual reports and selected statement tables; current-period values unless noted.
FINANCIAL REVIEW / 04
Equity funding and shareholder returns
Dalaroo funded its exploration phase through share issues. The FY2025 equity movement table keeps share proceeds, the noncash share-payment reserve and the performance-rights expiry transfer distinct. A post-year share-register snapshot is not a 30 June closing share count.
Issued capital at 30 June
AUD
Issued capital
AI-generated presentation · values from Equity composition and net financial instrument position; no missing values plotted as zero.
Dividend policy and franking credits
AUD (unless row says otherwise)
| Metric | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|
| Dividends paid or proposedAUD | Nil | Nil | Nil | 0 (nil) | 0 (nil) |
Issuer-stated dividend and franking disclosure supports the FY2021–FY2023 nil cells. FY2024 and FY2025 equity movement tables show no dividend line, but the permitted selected evidence does not establish a paid-or-proposed amount for those two periods.
Basis and presentation notes (2)
- Dividends paid or proposed / FY2024 — 0 (nil): FY2024 Note 18 explicitly states that no dividends were paid or proposed during the year ended 30 June 2024.
- Dividends paid or proposed / FY2025 — 0 (nil): FY2025 Note 18 explicitly states that no dividends were paid or proposed during the year ended 30 June 2025.
Source: Dalaroo Metals annual reports and selected statement tables; current-period values unless noted.
FY2025 changes in equity
AUD
| Metric | FY2025 |
|---|---|
| Issued capital — opening | 7,311,816 |
| Shares issued, net of costs | 2,397,639 |
| Issued capital — closing | 9,709,455 |
| Accumulated losses — opening | -6,760,964 |
| Loss for the year | -2,727,898 |
| Expiry of performance rights transfer | 158,156 |
| Accumulated losses — closing | -9,330,706 |
| Share payment reserve — opening | 228,448 |
| Expiry of performance rights transfer | -158,156 |
| Share-based payments | 386,603 |
| Share payment reserve — closing | 456,895 |
Single-year movements in the FY2025 statement of changes in equity; the expiry transfer moves amounts between accumulated losses and the reserve without changing total equity.
Source: FY2025 annual report, statement of changes in equity.
FINANCIAL REVIEW / 05
Exploration assets and commitments
The company expenses most exploration spending as incurred, while tenement acquisition costs are carried subject to recoverability. FY2025 tenement relinquishment reduced the capitalised exploration balance; forward tenement commitments are not provided for in the financial statements.
Exploration and evaluation asset balance
AUD
Closing balance
AI-generated presentation · values from Capitalised exploration and evaluation assets – roll-forward (statutory, AUD); no missing values plotted as zero.
Capitalised exploration and evaluation assets – roll-forward (statutory, AUD)
AUD (unless row says otherwise)
| Metric | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|
| Opening balanceAUD | Nil | 971,540 | 971,759 | 971,759 | 971,759 |
| Impairment due to relinquishmentAUD | 0 (no E&E impairment movement) | 0 (no E&E impairment movement) | 0 (no E&E impairment movement) | Nil | -571,636 |
| Closing balanceAUD | 971,540 | 971,759 | 971,759 | 971,759 | 400,123 |
Movements in capitalised E&E. Opening balances tie to prior-year closing. FY2021–FY2023 impairment-due-to-relinquishment cells are derived zero from complete period roll-forwards (not printed nil lines); FY2024 is an explicit FY2025 comparative dash, and FY2025 records AUD 571,636 impairment. FY2021 is a short period and remains on its reported company basis.
Basis and presentation notes (3)
- Impairment due to relinquishment / FY2021 — 0 (no E&E impairment movement): Derived from the complete period E&E roll-forward and contemporaneous P&L, not an issuer-printed nil in this row.
- Impairment due to relinquishment / FY2022 — 0 (no E&E impairment movement): Derived from the complete period E&E roll-forward and contemporaneous P&L, not an issuer-printed nil in this row.
- Impairment due to relinquishment / FY2023 — 0 (no E&E impairment movement): Derived from the complete period E&E roll-forward and contemporaneous P&L, not an issuer-printed nil in this row.
Source: Dalaroo Metals annual reports and selected statement tables; current-period values unless noted.
Reading the figures
- FY2021 is a short first reporting period from incorporation on 5 March 2021, so annual flow comparisons are duration-sensitive.
- The source wording shifts between Company and Consolidated Entity in the annual records; the displayed statutory series follows each year's reported statement basis and should not be read as a constant legal-entity perimeter without further source review.
- A FY2025 narrative extraction states net assets of AUD 1,224,634, conflicting with the selected FY2025 statement of financial position and packet statement fact of AUD 835,644. The statement amount is displayed; the source inconsistency remains unresolved.
- After the final authorised parsed-body check, remaining target components are labelled Not available in checked reports. No numeric value has been inferred for them; this does not prove absence from every possible disclosure. FY2024/FY2025 dividends are explicitly nil.
- Final targeted check: existing parsed annual-report DB evidence was read on 28 September 2026. Not available in checked reports is a closed data-availability limit, never a numeric zero. Only the previously held cells and their directly related notes were changed; this is not a new full-report audit or publication approval.
Annual-report source registry
- Dalaroo Metals Ltd — 2021 Annual ReportYear ended 2021-06-30; report dated 2021-10-28.
- Dalaroo Metals Ltd — Annual Report to shareholdersYear ended 2022-06-30; report dated 2022-09-28.
- Dalaroo Metals Ltd — Annual Report to shareholdersYear ended 2023-06-30; report dated 2023-09-28.
- Dalaroo Metals Ltd — Annual Report to shareholdersYear ended 2024-06-30; report dated 2024-09-27.
- Dalaroo Metals Ltd — Annual Report to shareholdersYear ended 2025-06-30; report dated 2025-09-29.
Prepared from the existing annual extraction datasets, supplemented only by selected same-company annual-report tables and saved row interpretations. No new raw-document extraction or web financial research was used for this test.
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AI-led method
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