Genetic Signatures

59 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 JUNE 2021 40 Note 23: Auditors’ remuneration Consolidated BDO 2021 $ 2020 $ Audit and review of financial statements 80,482 74,138 Other non-audit services Tax compliance services 27,345 17,340 Consulting services - 9,300 Total non-audit services 27,345 26,640 Total audit and non-audit services 107,827 100,778 Note 24: Contingent liabilities The company does not have any material contingent liabilities at year-end (2020: nil). Note 25: Cash Flow Information Consolidated 2021 $’000s 2020 $’000s (a) Reconciliation of Cash Cash at the end of the financial year as shown in the statement of cash flows is reconciled to the related items in the statement of financial position as follows: Cash on hand and at bank 30,121 31,176 (b) Reconciliation of Profit/(Loss) after Income Tax to net Cash inflows/(outflows) from Operations Profit/(loss) after income tax 1,756 (2,086) Non cash flows included within profit/(loss) Depreciation 1,079 577 Share based payments expenses 1,483 572 Loss on disposal of assets (13) 26 Inventory provision 270 - Bad debts provision 143 - Amortisation of leases 346 306 Transfers between inventory and fixed assets 759 (448) Changes in operating assets and liabilities: (Increase) in trade and other receivables (293) (4,360) (Increase)/decrease in government grant receivable 2,554 (407) (Increase) in inventories (5,152) (5,899) Increase in provisions 279 908 Increase in payables 984 1,317 Net cash inflow/(outflow) from operating activities 4,195 (9,494) Notes to the Financial Statements for the financial year ended 30 June 2021 N TES T THE C NS LIDATED FINANCIAL STATE ENTS F R THE FINANCIAL YEAR ENDED 30 JUNE 2021 40 Note 23: Auditors’ re uneration Consolidated BDO 2021 $ 2020 $ Audit and review of inancial statements 80,482 74,138 Other non-audit services Tax compliance services 27,345 17,340 Consulting services - 9,30 Total non-audit services 27,345 26,640 Total audit and non-audit services 107,827 10 ,7 8 Note 24: Contingent liabil ties The company does not have any material contingent liabil t es at year-end (2020: nil). Note 25: Cash Flow Information Consolidated 2021 $’0 s 2020 $’0 s (a) Reconcil ation of Cash Cash at the end of the financial year as shown in the statement of cash flows is reconciled to the related items in the statement of inancial posit on as follows: Cash on hand and at bank 30,121 31,176 (b) Reconcil ation of Profit/(Los ) after Inco e Tax to net Cash inflows/(outflows) fro Operations Profit/(los ) after income tax 1,756 (2,086) Non cash flows included within profit/(los ) Depreciation 1,079 57 Share based payments expenses 1,483 572 Los on disposal of as ets (13) 26 Inventory provision 270 - Bad debts provision 143 - Amortisation of leases 346 306 Transfers betwe n inventory and fixed as ets 759 (4 8) Changes in operating as ets and liabil t es: (Increase) in trade and other receivables (293) (4,360) (Increase)/decrease in government grant receivable 2,5 4 (407) (Increase) in inventories (5,152) (5,89 ) Increase in provisions 279 908 Increase in payables 984 1,317 Net cash inflow/(outflow) from operating activit es 4,195 (9,494)