Cue Energy Resources Limited Notes to the financial statements 30 June 2025 39 Note 7. Corporate and administration expenses Consolidated 30 June 2025 30 June 2024 $'000 $'000 Employee expenses 1,807 1,586 Accounting and audit fees 668 775 Share based payments 140 112 Depreciation expense 82 91 Superannuation contribution expense 93 66 Other expenses 216 258 Communication expense 222 220 IT expense 91 40 Total administration expenses 3,319 3,148 Note 8. Sales and Marketing Expense Consolidated 30 June 2025 30 June 2024 $'000 $'000 Royalty expenses 1,027 818 Freight and other transportation costs 609 378 Marketing expenses 9 47 Tariffs 126 122 1,771 1,365 Note 9. Income tax expense Consolidated 30 June 2025 30 June 2024 $'000 $'000 Income tax expense Current tax 4,720 9,332 Adjustment for prior period tax provision 971 103 Derecognition/(recognition) of future tax losses 2,159 (3,197) Deferred tax - origination and reversal of temporary differences 5,492 4,895 Aggregate income tax expense 13,342 11,133 Numerical reconciliation of income tax expense and tax at the statutory rate Profit before income tax expense 19,658 25,322 Tax at the statutory tax rate of 30% 5,897 7,597 Tax effect amounts which are not deductible/(taxable) in calculating taxable income: Recognition of deferred tax liabilities/(assets) 2,822 (2,082) Difference in overseas tax rates 2,469 2,544 Differences arising from the application of royalty regimes 1,191 1,088 Other balances and permanent differences (8) 1,883 12,371 11,030 Adjustment for prior period tax provision 971 103 Income tax expense 13,342 11,133 51 Cue Energy Resources Limited Annual Report 2025
RkJQdWJsaXNoZXIy MjE2NDg3