AI assistant
UNITH LTD Interim / Quarterly Report 2026
65982_rns_2026-04-29_d0d3835a-2944-4c09-8b31-8614f38f5598.pdf
Interim / Quarterly Report
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ASX Announcement
30 April 2026
UNITH
Quarterly Activities Report – 31 March 2026
Unith Ltd (ASX: UNT | FWB: CM3) (“Unith” or the “Company”) is pleased to announce its quarterly activities report and Appendix 4C for the three months ended 31 March 2026 (Q3 FY26).
Q3 FY 26 Financial Highlights:
- Funding Position Strengthened – After Q3 FY26’s end, Unith secured a further $1.0 million strategic facility in April 2026 (taking the total size of this facility to $2.0m).
- This additional funding enhances the Company’s liquidity position and provides additional financial flexibility to support near-term platform execution and growth initiatives.
- The Company received installments of Spanish R&D tax refunds of A$411k. ($274k for 2023 and $136k for 2025).
- Cash on hand as at 31 March 2026 totalled $0.5 million (excluding the new loan facility received post Q3 FY26).
- Q3 FY26 cash receipts of $1.016m, lower than prior quarter, reflecting the timing of customer payments, with certain receipts received subsequent to quarter end and a seasonally lower level of activity.
Q3 FY26 Operational Highlights
- ISO Accreditation – The Company has completed all requirements for ISO 2700:2022 and has received confirmation from the auditors A-LIGN recommending certification. This certification is a critical step in supporting penetration into larger, compliance driven enterprise accounts where procurement and compliance are gating factors.
- UNITH continues to strategically position itself to benefit from the ongoing rapid growth in the Digital Human and Generative AI market segments.
- The general availability launch of Streaming Avatars delivered core platform improvements and positive commercial impacts, serving as the foundation for the next phase of interaction quality.
- Streaming Avatars directly supported the acquisition and expansion of key customers, leading to alignment with larger, more strategic accounts.
- A three-month R&D initiative commenced, focusing on quality enhancements for Digital Human avatars to match advances in video generation technology.
- The B2C division integrated infrastructure to support Streaming Avatars, benefiting from ongoing platform development.
Unith Ltd
ACN 083 160 909
unith.ai
Perth
202/37 Barrack St
Perth WA 6000,
Australia
Amsterdam
Teleportboulevard 120
1043 EJ Amsterdam
Netherlands
Barcelona
Carrer de Mallorca,
289 Entresuelo 08037
Barcelona, Spain
UNITH Digital Humans Division
UNITH
Commercial Highlights
-
Streaming capability has supported customer acquisition and expansion, aligning the Company with strategic, compliance-driven accounts, where clients leverage Digital Humans for high-engagement use cases such as training, role-play, and customer support:
-
Takeda Pharmaceutical Company: Selected as a preferred vendor for role-play-based training experiences that simulate real-life situations in a controlled environment.
- bioMérieux: Providing a conversational training solution using AI avatars to reduce the cost and complexity of traditional training, with initial deployment in Spain and expansion potential across other markets.
- StudioV: Deployed conversational avatars across web, mobile, and physical kiosks at medical congresses for healthcare clients in South America (long-term engagement).
- Alliance for Public Health: Expanding Digital Human usage (TWIIN) for social care solutions across three new markets: Tajikistan, Kazakhstan, and Georgia.
- Persona Entertainment: Developing digital twins of public figures to strengthen audience relationships through personalised interactions, supporting a growth strategy targeting European, Middle Eastern and US markets.
- VasTools: Enabling scalable B2C consumer experiences distributed through telecom operators via an annual contract.
- Interchange: Transitioning organisational assessments from static surveys to conversational interfaces powered by AI avatars for improved efficiency and richer qualitative insights.
Qualified, Late-Stage Pipeline includes:
- The contracting phase for a multilingual Digital Human solution for national police training with a government customer in Southeast Asia (potential multi-year agreement worth A$700,000). The customer visited UNITH offices in Barcelona on 22 April 2026.
- A new enterprise client scheduled to start in Q4 FY26, focusing initially on internal role-playing use cases with clear expansion potential. Completed final stages of due diligence.
- A controlled trial with an ex-Soul Machines client to scale Digital Humans for medical use cases across North America.
Unith Ltd
ACN 083 160 909
unith.ai
Perth
202/37 Barrack St
Perth WA 6000,
Australia
Amsterdam
Teleportboulevard 120
1043 EJ Amsterdam
Netherlands
Barcelona
Carrer de Mallorca,
289 Entresuelo 08037
Barcelona, Spain
UNITH
Strategic Partnerships
- UNITH's strategy is focused on building an AI-native platform that enables enterprises to deliver services, workflows, and interactions through Digital Humans, positioning the Company to capture services and labour budgets rather than just software budgets.
- The Digital Humans product offering addresses the key barrier to enterprise AI adoption—trust, usability, and workflow integration—by delivering AI through a humanised, interactive interface.
- The Company continues to assess potential corporate and strategic opportunities that could complement the existing business, deliver top-line growth, and raise the profit profile.
- UNITH has commenced a grant application in conjunction with the professors at a highly recognised and ranked university in Australia (Australia's top-ranked young university, with a focus on technology, innovation, and industry-partnered learning), targeting AUD$1 million in funding. The objective is to develop, in collaboration with this university, a Multilingual AI Avatar for the WHO's Global Polio Eradication Initiative (GPEI) to provide culturally and linguistically relevant education and counter misinformation in Afghanistan and Pakistan. While not guaranteed and still in an early stage of grant procurement, this reflects our endeavour to create multiple funding avenues and further build on our IP/Technology/knowledge base, pivoting on our unique core competence of 100+ Language Empathetic Digital Humans to assist with disease prevention and fight vaccine misinformation. This will be a matter we will update shareholders on more explicitly over the coming year.
Market & Growth initiatives
- UNITH is strategically positioned to capitalise on the rapid expansion of the Digital Human and Generative AI market segments.
- The focus is on enabling enterprises to deploy AI systems that deliver real operational outcomes by building the interface and workflow layer for this transition.
- The platform serves as an AI-native service delivery layer to operationalise AI in various high-trust environments, including training, customer engagement, onboarding, and coaching.
- The long-term objective is to expand beyond software enablement into outcome-oriented deployments that address larger enterprise service budgets.
Unith Ltd
ACN 083 160 909
unith.ai
Perth
202/37 Barrack St
Perth WA 6000,
Australia
Amsterdam
Teleportboulevard 120
1043 EJ Amsterdam
Netherlands
Barcelona
Carrer de Mallorca,
289 Entresuelo 08037
Barcelona, Spain
Enterprise Readiness and ISO 27001:2022 Accreditations
UNITH
The Company has confirmed that A-LIGN Compliance and Security Inc (“A-LIGN”) has conducted an ISO/IEC 27001:2022 assessment of UNITH RESEARCH LABS services. The Company has received a letter of recommendation acknowledging the successful completion of ISO 27001:2022.
The scope of the examination included UNITH RESEARCH LABS, SLU’s compliance with all ISO/IEC27001:2022 clauses and relevant annex controls as outlined in the statement of applicability. This assessment covers all in scope personnel and facilities as outlined in the scope of registration. The scope of the ISMS was defined as the following:
“UNITH provides AI-driven digital human technology, including self-service and enterprise solutions for onboarding, HR lifecycle automation, and customer engagement. The ISMS covers all information assets, systems, processes, people, and supporting infrastructure involved in the design, development, hosting, support, and delivery of these services in accordance with the statement of applicability.”
At this point of the engagement with A-LIGHN, UNITH RESEARCH LABS, has successfully completed the initial ISO 21001 audit and has been recommended for certification. A-LIGN is in the process of finalising the audit report and requesting official certificates.
This globally recognised standard requires business to have robust policies, processes and controls to manage sensitive information securely and mitigate risks related to data breaches. The achievement of ISO 27001 certification provides customers increased confidence in Unith’s ability to safeguard information. This certification is a critical step in supporting penetration into larger, compliance-driven enterprise accounts where procurement and compliance are gating factors.
Product & Technology Update
- General Availability of Streaming Avatars: This milestone dramatically reduced latency and addressed persistent customer feedback on responsiveness, making Digital Humans more usable in critical live interactions like training and customer-facing scenarios.
- Product Roadmap: Streaming Avatars is the foundation for future improvements in interaction quality, including the introduction of an always-on microphone experience for natural Interruption Management. Further planned enhancements include improved gesture management, better turn-taking, and enhanced operational efficiency.
Unith Ltd
ACN 083 160 909
unith.ai
Perth
202/37 Barrack St
Perth WA 6000,
Australia
Amsterdam
Teleportboulevard 120
1043 EJ Amsterdam
Netherlands
Barcelona
Carrer de Mallorca,
289 Entresuelo 08037
Barcelona, Spain
UNITH
- Growing Avatar Library: UNITH is leveraging frontier AI models to generate a new library of avatars, allowing customers to tailor avatars to their exact use case and increase user affinity.
-
State-of-the-Art Avatar Fidelity Initiative: A critical three-month R&D project commenced to achieve a substantial increase in the visual quality and realism of Digital Human avatars.
-
Key research areas include 3D Gaussian Splatting (3DGS).
-
Technical hurdles being addressed include achieving real-time driving of 3D morphable models (3DMMs), enhancing visual quality and expressiveness, reducing latency, and enabling Full Body generation.
-
B2C Division Platform Development: The B2C division integrated the enhanced streaming architecture, significantly reducing latency and improving conversational responsiveness. Expanded avatar generation capabilities offer greater flexibility in designing consumer-facing experiences and provide a noticeably improved, visually compelling experience on larger screens.
A Fully AI rendered clone of UNITH GM, Rakan Sleiman, in real-time video using state of the art technology being actively researched and developed.
Commenting on the Digital Human Division's performance during Q3 FY26, its General Manager Rakan Sleiman said:
"The third quarter saw continued momentum in our Digital Human Division. The successful general availability launch of Streaming Avatars significantly reduced latency, essential for live interactions. This capability is key to securing and expanding strategic accounts as well as offering white labelled solutions to technology vendors looking to add a human layer to their platforms. Completing Stages 1 and 2 of the external ISO certification audit reinforces our enterprise readiness for deeper market penetration. In parallel, we are working towards building the AI-native service layer to enable Digital Humans for enterprise."
Unith Ltd
ACN 083 160 909
unith.ai
Perth
202/37 Barrack St
Perth WA 6000,
Australia
Amsterdam
Teleportboulevard 120
1043 EJ Amsterdam
Netherlands
Barcelona
Carrer de Mallorca,
289 Entresuelo 08037
Barcelona, Spain
UNITH
UNITH B2C Division – Operational Update
The B2C division continued to benefit from ongoing platform development driven by UNITH’s B2B product team. During Q3 FY26, a key priority was the rollout of new infrastructure to support streaming avatars across the platform. These enhancements have materially reduced latency and improved conversational responsiveness. The upgraded streaming architecture provides a strong foundation for more responsive and real time conversational experiences across future applications.
Advancements in core avatar generation capabilities have expanded the ability to tailor digital humans to specific contexts and audiences. Within the B2C division, this increased flexibility supports the design of more targeted consumer experiences and improves alignment between AI personas and user expectations. These capabilities have been incorporated into recent application updates and are now available to users. The broader range and improved quality of avatars support more diverse and engaging digital personas, contributing to higher user affinity and an enhanced overall experience.
Image: New avatars in B2C apps
The latest generation of avatars also delivers a significantly improved experience on larger screen formats. Higher visual fidelity and enhanced rendering quality ensure that avatars retain realism and clarity when displayed across tablets, desktops, and other large format devices. This supports more immersive interactions, expands the opportunity to explore new product categories, and reinforces the visual appeal of digital humans across the expanding range of devices used by B2C users.
Unith Ltd
ACN 083 160 909
unith.ai
Perth
202/37 Barrack St
Perth WA 6000,
Australia
Amsterdam
Teleportboulevard 120
1043 EJ Amsterdam
Netherlands
Barcelona
Carrer de Mallorca,
289 Entresuelo 08037
Barcelona, Spain
IITH
Image: Demonstration of a new large-screen avatar within a B2C dating application
Active customers increased by 2.5 per cent over the quarter, representing growth of 21 per cent since the beginning of the financial year. This uplift reflects improved customer retention as well as targeted investment in markets with a lower average cost of acquisition.
Commenting on the B2C Division's performance during Q3 FY26, its General Manager Ivan Dumancic said:
"Our continued investment in platform capability and user experience is translating into measurable gains in engagement and retention, while disciplined market expansion is supporting efficient and scalable user base growth."
Q3 FY26 Financial Update¹
Operating Performance
- Cash receipts for Q3 FY26 were $1.016 million, compared to $1.225 million in Q2 FY26. This was lower than prior quarter, reflecting the timing of customer payments, with certain receipts received subsequent to quarter end and a seasonally lower level of activity.
Cash Flow
- Net cash operating outflows for Q3 FY26 were ($0.414) million.
- Net cash used in investing activities was ($0.390) million, comprising investment in intellectual property, primarily related to software development.
- Net cash from financing activities totalled ($0.106) million, applied to the final repayment of lease liabilities in Amsterdam.
¹ All FY26 financial data is unaudited, unless stated otherwise
Unith Ltd
ACN 083 160 909
unith.ai
Perth
202/37 Barrack St
Perth WA 6000,
Australia
Amsterdam
Teleportboulevard 120
1043 EJ Amsterdam
Netherlands
Barcelona
Carrer de Mallorca,
289 Entresuelo 08037
Barcelona, Spain
Cash Position
UNITH
UNITH's cash balance was $0.5 million as at 31 March 2026.
However, the Company received further funding of $1m (before costs) as part of a debt restructuring facility, post the end of its Q3 FY26.
Related Party Payments
Section 6 of Appendix 4C released today discloses payments to related parties of $0.148 million, reflecting fees paid to directors for company secretary services during the quarter.
Corporate
Strategic Facility Supports Execution and Growth
Unith has secured a further $1.0 million strategic facility (post the end of Q3 FY26), taking the size of this facility to $2m. This additional funding enhances the Company's liquidity position and provides additional financial flexibility to support ongoing platform execution, enterprise deployment and growth initiatives.
The facility is intended to support general working capital requirements and near-term operational priorities, while preserving strategic optionality as the Company continues to scale its AI and Digital Human platform across global enterprise and subscription markets.
R&D Tax Refunds
During the quarter, Unith received Spanish R&D tax refunds (A$411,000), delivering meaningful cash inflows to the Company.
Unith's core strategy remains unchanged, with management focused on scaling its proprietary technology, expanding recurring revenues, deepening enterprise adoption and strengthening the Company's global footprint.
This announcement has been authorised for release by the Board of Directors.
(ENDS)
Scott Mison
Executive Director/CEO
+61 410 594 349 | [email protected]
Unith Ltd
ACN 083 160 909
unith.ai
Perth
202/37 Barrack St
Perth WA 6000,
Australia
Amsterdam
Teleportboulevard 120
1043 EJ Amsterdam
Netherlands
Barcelona
Carrer de Mallorca,
289 Entresuelo 08037
Barcelona, Spain
UNITH
About UNITH
Unith Ltd (ASX:UNT) is a technology company that specialises in AI-driven digital human and conversation design solutions. Its focus is the design, development, and deployment of interactive, artificial intelligence (AI)-powered, conversational agents that are realistic, multilingual and scalable. This technology, which can take the form of AI avatars, interacts in a lifelike manner and enhances business clients' customer engagement, education, and entertainment metrics. Unith is now successfully implementing a strategy to monetise its proprietary AI and digital human capabilities.
Unith also operates a growing business-to-consumer (B2C) subscription division, which leverages the value-add created by the company's digital human and conversation design solutions technology. This division, which utilises literally thousands of Unith-created digital humans, generates recurring revenue from clients through subscription models for their services or platforms. Driven by individual business client's requirements, Unith's subscriptions arm can offer a range of services, including access to specific functionalities, tools, or content related to digital humans and AI technology. These subscription services help Unith clients generate a steady income stream and develop long-lasting relationships with their customers.
To learn more, please visit: www.unith.ai/
Unith Ltd
ACN 083 160 909
unith.ai
Perth
202/37 Barrack St
Perth WA 6000,
Australia
Amsterdam
Teleportboulevard 120
1043 EJ Amsterdam
Netherlands
Barcelona
Carrer de Mallorca,
289 Entresuelo 08037
Barcelona, Spain
Rule 4.7B
Appendix 4C
Quarterly cash flow report for entities subject to Listing Rule 4.7B
Name of entity
Unith Ltd
ABN
13 083 160 909
Quarter ended ("current quarter")
31 March 2026
| Consolidated statement of cash flows | Current quarter $A'000 | Year to date (9 months) $A'000 |
|---|---|---|
| 1. Cash flows from operating activities | ||
| 1.1 Receipts from customers | 1,016 | 4,018 |
| 1.2 Payments for | ||
| (a) research and development | (327) | (968) |
| (b) product manufacturing and operating costs | (385) | (988) |
| (c) advertising and marketing * | (485) | (1,445) |
| (d) leased assets | ||
| (e) staff costs | (555) | (1,757) |
| (f) administration and corporate costs | (49) | (472) |
| 1.3 Dividends received (see note 3) | ||
| 1.4 Interest received | ||
| 1.5 Interest and other costs of finance paid | (4) | (8) |
| 1.6 Income taxes paid | ||
| 1.7 Government grants and tax incentives (R&D) | 411 | 626 |
| 1.8 Other (provide details if material) | ||
| 1.9 Net cash from / (used in) operating activities | (414) | (994) |
*includes in-house user acquisition costs tied to restructuring the B2C subscription division.
| 2. Cash flows from investing activities | ||
|---|---|---|
| 2.1 Payments to acquire or for: | ||
| (a) entities | ||
| (b) businesses | ||
| (c) property, plant and equipment | ||
| (d) investments | ||
| (e) intellectual property | (390) | (1,225) |
| (f) other non-current assets |
ASX Listing Rules Appendix 4C (17/07/20)
- See chapter 19 of the ASX Listing Rules for defined terms.
Appendix 4C
Quarterly cash flow report for entities subject to Listing Rule 4.7B
| Consolidated statement of cash flows | Current quarter $A'000 | Year to date (9 months) $A'000 | |
|---|---|---|---|
| 2.2 | Proceeds from disposal of: | ||
| (a) entities | |||
| (b) businesses | |||
| (c) property, plant and equipment | |||
| (d) investments | |||
| (e) intellectual property | |||
| (f) other non-current assets | |||
| 2.3 | Cash flows from loans to other entities | ||
| 2.4 | Dividends received (see note 3) | ||
| 2.5 | Other (provide details if material) | ||
| 2.6 | Net cash from / (used in) investing activities | (390) | (1,225) |
| 3. | Cash flows from financing activities | ||
| --- | --- | --- | --- |
| 3.1 | Proceeds from issues of equity securities (excluding convertible debt securities) | - | 1,674 |
| 3.2 | Proceeds from issue of convertible debt securities | ||
| 3.3 | Proceeds from exercise of options | - | 100 |
| 3.4 | Transaction costs related to issues of equity securities or convertible debt securities | - | (109) |
| 3.5 | Proceeds from borrowings | - | 1,000 |
| 3.6 | Repayment of borrowings | ||
| 3.7 | Transaction costs related to loans and borrowings | - | (47) |
| 3.8 | Dividends paid | ||
| 3.9 | Other (Amsterdam office lease and interest payments) | (106) | (410) |
| 3.10 | Net cash from / (used in) financing activities | (106) | 2,208 |
| 4. | Net increase / (decrease) in cash and cash equivalents for the period | ||
| --- | --- | --- | --- |
| 4.1 | Cash and cash equivalents at beginning of period | 1,403 | 449 |
| 4.2 | Net cash from / (used in) operating activities (item 1.9 above) | (414) | (994) |
| 4.3 | Net cash from / (used in) investing activities (item 2.6 above) | (390) | (1,225) |
ASX Listing Rules Appendix 4C (17/07/20)
+ See chapter 19 of the ASX Listing Rules for defined terms.
Appendix 4C
Quarterly cash flow report for entities subject to Listing Rule 4.7B
| Consolidated statement of cash flows | Current quarter $A'000 | Year to date (9 months) $A'000 | |
|---|---|---|---|
| 4.4 | Net cash from / (used in) financing activities (item 3.10 above) | (106) | 2,208 |
| 4.5 | Effect of movement in exchange rates on cash held | 7 | 62 |
| 4.6 | Cash and cash equivalents at end of period | 500 | 500 |
| 5. | Reconciliation of cash and cash equivalents at the end of the quarter (as shown in the consolidated statement of cash flows) to the related items in the accounts | Current quarter $A'000 | Previous quarter $A'000 |
| --- | --- | --- | --- |
| 5.1 | Bank balances | 500 | 500 |
| 5.2 | Call deposits | ||
| 5.3 | Bank overdrafts | ||
| 5.4 | Other (provide details) | ||
| 5.5 | Cash and cash equivalents at end of quarter (should equal item 4.6 above) | 500 | 500 |
| 6. | Payments to related parties of the entity and their associates | Current quarter $A'000 | |
| --- | --- | --- | |
| 6.1 | Aggregate amount of payments to related parties and their associates included in item 1 | 148 | |
| 6.2 | Aggregate amount of payments to related parties and their associates included in item 2 | 0 | |
| Note: if any amounts are shown in items 6.1 or 6.2, your quarterly activity report must include a description of, and an explanation for, such payments. |
ASX Listing Rules Appendix 4C (17/07/20)
+ See chapter 19 of the ASX Listing Rules for defined terms.
Appendix 4C
Quarterly cash flow report for entities subject to Listing Rule 4.7B
| 7. | Financing facilities
Note: the term “facility” includes all forms of financing arrangements available to the entity.
Add notes as necessary for an understanding of the sources of finance available to the entity. | Total facility amount at quarter end $A'000 | Amount drawn at quarter end $A'000 |
| --- | --- | --- | --- |
| 7.1 | Loan facilities | 1,000 | 1,000 |
| 7.2 | Credit standby arrangements | | |
| 7.3 | Other (please specify) | | |
| 7.4 | Total financing facilities | 1,000 | 1,000 |
| 7.5 | Unused financing facilities available at quarter end | | 0 |
| 7.6 | Include in the box below a description of each facility above, including the lender, interest rate, maturity date and whether it is secured or unsecured. If any additional financing facilities have been entered into or are proposed to be entered into after quarter end, include a note providing details of those facilities as well. | | |
| | Lender: GAM Company Pty Ltd
Interest: 18%
Unsecured
Matures – 30 June 2026 | | |
| 8. | Estimated cash available for future operating activities | $A'000 |
| --- | --- | --- |
| 8.1 | Net cash from / (used in) operating activities (item 1.9) | (414) |
| 8.2 | Cash and cash equivalents at quarter end (item 4.6) | 500 |
| 8.3 | Unused finance facilities available at quarter end (item 7.5) | 0 |
| 8.4 | Total available funding (item 8.2 + item 8.3) | 500 |
| 8.5 | Estimated quarters of funding available (item 8.4 divided by item 8.1) | 1.2 |
| | Note: if the entity has reported positive net operating cash flows in item 1.9, answer item 8.5 as “N/A”. Otherwise, a figure for the estimated quarters of funding available must be included in item 8.5. | |
| 8.6 | If item 8.5 is less than 2 quarters, please provide answers to the following questions:
8.6.1 Does the entity expect that it will continue to have the current level of net operating cash flows for the time being and, if not, why not? | |
| | Answer: Yes | |
| | 8.6.2 Has the entity taken any steps, or does it propose to take any steps, to raise further cash to fund its operations and, if so, what are those steps and how likely does it believe that they will be successful? | |
| | Answer: Yes the Company has taken out a further $1m loan facility (total loan facility $2m), which was announced on 30 April 2026. All the terms are outlined in that announcement. | |
ASX Listing Rules Appendix 4C (17/07/20)
+ See chapter 19 of the ASX Listing Rules for defined terms.
Appendix 4C
Quarterly cash flow report for entities subject to Listing Rule 4.7B
8.6.3 Does the entity expect to be able to continue its operations and to meet its business objectives and, if so, on what basis?
Answer: Yes. As above, increased loan facility by $1m.
Note: where item 8.5 is less than 2 quarters, all of questions 8.6.1, 8.6.2 and 8.6.3 above must be answered.
Compliance statement
- This statement has been prepared in accordance with accounting standards and policies which comply with Listing Rule 19.11A.
- This statement gives a true and fair view of the matters disclosed.
Date: 30 April 2026
Authorised by the Board of Directors
Notes
- This quarterly cash flow report and the accompanying activity report provide a basis for informing the market about the entity's activities for the past quarter, how they have been financed and the effect this has had on its cash position. An entity that wishes to disclose additional information over and above the minimum required under the Listing Rules is encouraged to do so.
- If this quarterly cash flow report has been prepared in accordance with Australian Accounting Standards, the definitions in, and provisions of, AASB 107: Statement of Cash Flows apply to this report. If this quarterly cash flow report has been prepared in accordance with other accounting standards agreed by ASX pursuant to Listing Rule 19.11A, the corresponding equivalent standard applies to this report.
- Dividends received may be classified either as cash flows from operating activities or cash flows from investing activities, depending on the accounting policy of the entity.
- If this report has been authorised for release to the market by your board of directors, you can insert here: "By the board". If it has been authorised for release to the market by a committee of your board of directors, you can insert here: "By the [name of board committee – eg Audit and Risk Committee]". If it has been authorised for release to the market by a disclosure committee, you can insert here: "By the Disclosure Committee".
- If this report has been authorised for release to the market by your board of directors and you wish to hold yourself out as complying with recommendation 4.2 of the ASX Corporate Governance Council's Corporate Governance Principles and Recommendations, the board should have received a declaration from its CEO and CFO that, in their opinion, the financial records of the entity have been properly maintained, that this report complies with the appropriate accounting standards and gives a true and fair view of the cash flows of the entity, and that their opinion has been formed on the basis of a sound system of risk management and internal control which is operating effectively.
ASX Listing Rules Appendix 4C (17/07/20)
- See chapter 19 of the ASX Listing Rules for defined terms.