NYRADA INC (ASX:NYR) 52 13. Parent entity information Set out below is the supplementary information about the parent entity. Statement of profit or loss and other comprehensive income Parent 2023 2022 $ $ Loss after income tax (4,992,021) (2,195,362) Total comprehensive income (4,992,021) (2,195,362) Statement of financial position Parent 2023 2022 $ $ Total current assets 3,586,914 8,021,863 Total non-current assets - - Total assets 3,586,914 8,021,863 Total current liabilities 95,662 79,805 Total liabilities 95,662 79,805 Equity Issued capital 25,320,332 25,320,332 Share-based payments reserve 6,154,838 5,693,864 Accumulated losses (27,983,918) (23,072,138) Total equity 3,491,252 7,942,058 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 2023 and 30 June 2022. Contingent liabilities The parent entity had no contingent liabilities as at 30 June 2023 and 30 June 2022. Capital commitments - Property, plant and equipment The parent entity had no capital commitments for property, plant and equipment as at 30 June 2023 and 30 June 2022. 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.
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