Announcement PDF OncoSil Medical Ltd ASX Announcement 31 December 2024 ASX Announcement 25 February 2025 Half Yearly Report – Appendix 4D Six Months Ended 31 December 2024 Further milestones delivered in both the OncoSilTM device’s clinical trial program and commercialisation strategy; OncoSil Board’s technical skillset enhanced Key Operational Highlights 9 9 9 9 9 OncoSil signs distribution agreements for GCC, Egypt and Nordics OncoSil Medical Receives UKCA Renewal Certificates G-BA clinical trial approval received for OncoSilTM Device First OncoSilTM Treatment at Instituto Nazionale dei Tumori, Milan, Italy First Patient in Australia Randomised in TRIPP-FFX Trial Operational Developments Successful Surgical Resection in Türkiye following OncoSil™ treatment A patient in Türkiye, initially diagnosed with unresectable locally advanced pancreatic cancer, received treatment with the OncoSil™ device in combination with chemotherapy in May 2024. This approach successfully reduced the tumor to a size and condition suitable for surgical resection. The surgery was performed in August 2024, by Prof. Dr. Koray Acarli, a highly regarded specialist in pancreatic surgery. 30th treatment with the OncoSil™ device in Spain In September, the 30th patient treatment in Spain was completed successfully with the OncoSil™ device. The procedure took place at Hospital HM Sanchinarro, one of Spain’s premier cancer treatment centers. Currently, 12 sites across Spain are actively utilizing the OncoSil™ device, with an additional 4 sites having completed training and ready to commence treatments. This growing network highlights the Company’s strong progress in rapidly expanding its presence in the Spanish market. 50% recruitment completed in TRIPP-FXX and PANCOSIL clinical trials September saw the TRIPP-FFX clinical trial reach 50% of the target patient recruitment has being achieved, with the 40th patient randomized at The Christie NHS Foundation Trust, in collaboration with Manchester University NHS Foundation Trust in the UK. This trial is critical as it aims to evaluate the safety and efficacy of the OncoSil™ device when used alongside standard FOLFIRINOX chemotherapy for the treatment of Locally Advanced Pancreatic Cancer. Reaching the 40th patient represents a key milestone in expanding access to this innovative treatment option worldwide. Simultaneously, the PANCOSIL Investigator-Initiated Clinical Trial at Amsterdam UMC has also reached 50% recruitment, with the 10th patient successfully treated with the OncoSil™ device. This trial is investigating the safety and feasibility of CTguided percutaneous radionuclide therapy (RNT) using the OncoSil™ device in patients with non-progressive locally advanced pancreatic cancer. The goal is to treat a total of 20 patients using percutaneous application of the OncoSil™ device. OncoSil signs distribution agreements for Gulf Cooperation Council (GCC), Egypt and Nordics OncoSil Medical expanded its global presence through several exclusive distribution agreements: x Al Zahrawi Medical Supplies LLC: The agreement grants exclusive rights to distribute OncoSil™ in the United Arab Emirates (UAE), Qatar, Oman, and Bahrain. The GCC region represents a rapidly growing market for advanced medical technologies, with significant investments in healthcare infrastructure and a focus on improving access to innovative cancer treatments. Al Zahrawi’s extensive network and expertise position OncoSil to make a meaningful impact on pancreatic cancer care in this high-potential region. x CardiRad: This partnership enables the distribution of OncoSil™ in Sweden, Denmark, Norway, and Finland. The Nordics are renowned for their advanced healthcare systems, strong emphasis on research, and early adoption of cutting-edge medical technologies. CardiRad’s expertise in the field of oncology and nuclear medicine, coupled with its well-established sales force and connections in the region, will drive the adoption of OncoSil™ technology, OncoSil Medical Ltd ASX Announcement 31 December 2024 providing a transformative option for patients in these countries. x Femto Trade: As a leader in medical solutions within Egypt, Femto Trade brings deep market insights, clinical expertise, and a strong network of relationships with key healthcare providers. Egypt is a critical entry point into the broader Middle East and North Africa (MENA) region, where the demand for advanced cancer treatments is growing due to rising cancer incidence rates and increasing investments in healthcare. This agreement enables OncoSil to address the urgent need for innovative therapies in this region. OncoSil Medical Receives UKCA Renewal Certificates In October 2024; The British Standards Institution (BSI) renewed the UK Conformity Assessed (UKCA) certificates for OncoSil™ with no post-market restrictions. This milestone highlights the device's robust safety profile, reduces regulatory burdens, and streamlines market access in the UK. G-BA Approval received for OncoSil Device In October 2024; the German Federal Joint Committee (G-BA) approved a randomised controlled trial for the OncoSil™ device under a Coverage with Evidence Development (CED) program. This initiative will enable conditional reimbursement and support the collection of additional clinical evidence to demonstrate its effectiveness in treating unresectable, locally advanced pancreatic tumours. OncoSil Medical is the first company to receive approval for a clinical trial in oncology under this program. OncoSil Medical Appoints Rachel Duggan as EMEA Sales Director On 29 October 2024, the Company announced it had appointed Rachel Duggan as EMEA Sales Director. Rachel returns to OncoSil after a brief period pursuing other opportunities, having previously served as Regional Lead for the UK and Ireland. With over 15 years of experience in the medical device and pharmaceutical industries, including more than a decade dedicated to oncology, Rachel brings a wealth of expertise to this role. Throughout her career, she has been instrumental in introducing new and innovative treatments to market, developing strategic pathways, and building strong sales teams. First OncoSilTM Treatment at Instituto Nazionale dei Tumori The first OncoSil™ device implantation was successfully completed on 8 November, 2024, at the Instituto Nazionale dei Tumori, Milan, Italy. This marks a significant advancement in the treatment of locally advanced pancreatic cancer and strengthens OncoSil’s footprint in leading European oncology centres. First Patient in Australia Randomised in TRIPP-FFX Trial In December 2024; the first patient at the Royal Adelaide Hospital, Australia, was successfully randomized for the TRIPP-FFX clinical trial. This milestone initiates patient recruitment at this esteemed Australian institution, bringing the total number of global enrolees to 49. OncoSil Medical CEO & Managing Director Nigel Lange said: “This has been an exceptional half year for OncoSil Medical, marked by significant progress across multiple fronts. From expanding our distribution network in strategic global markets to achieving critical regulatory milestones and advancing our clinical trial initiatives, we have also seen a substantial increase in sales, reflecting the growing demand for our innovative pancreatic cancer treatment. Each of these achievements strengthens our position as a leader in this field and demonstrates our commitment to improving outcomes for patients worldwide.” Key Financial Highlights 9 9 9 Revenue from commercial sales of approximately $0.459 million for the half year. Cash and cash equivalents balance as of 31 December 2024 of $8.46m. OncoSil received a research and development tax refund of around A$1.05m under the Australian Government’s R&D tax incentive program. OncoSil Medical Ltd ASX Announcement 31 December 2024 Financial Developments Australian institution invested $2.7 million through placement As announced on 25 July 2024, Oncosil completed a placement with an Australian Institutional Investor for $2.7 million before costs via the issue of approximately 386 million new fully paid ordinary shares in the Company (New Shares) at $0.007 per New Share (Offer Price) together with one OSLOB Short Dated Listed Option (expiry date 30 June 2025, exercise price $0.009 ea.) (New Options) for each New Share issued under the Placement. $8m in new equity raised; Through a placement to sophisticated and professional investors OncoSil successfully raised $7 million before costs. Issuing approximately 700 million New Shares at an issue price of $0.01 (1 cent) per New Share (Placement). The Placement shares were issued under the Company's existing capacity with the Placement including the issue of 1 Option for every 1 New Share issued under the Placement (Placement Options). The 700 million Placement Options have an exercise price of $0.015 each and expiry date of 3 years from their issue date. These Options were listed with security code OSLOC. These Options were approved at the Extraordinary General Meeting held on 11 December 2024. The Share Purchase Plan (SPP) announced on 28 October 2024 raised a total of $1 million from eligible shareholders at the same price as payable by the Placement subscribers (SPP Offer). The total amount raised comprised 69 million New Shares and 69 million New Options issued to existing Eligible Shareholders under the SPP Offer and 31 million New Shares and 31 million New Options were issued under the SPP Shortfall Commitment. These Shares and Options were approved at the Extraordinary General Meeting held on 11 December 2024. The funds raised from the Placement and the SPP Offer will be applied to further investment in OSL's Macquarie Park manufacturing facility, funding of clinical trials, together with payment for other working capital costs and costs of the offer. Subsequent events; National Ministry of Health in Germany approves Coverage with Evidence Development Study Directive by the GBA for OncoSil In January 2025; Ministry of Health approval has been received and the Coverage with Evidence Development Study Directive has been published in the National German Gazette. This is an important step forward for the initiation of the randomised controlled trial conducted under the framework for a Coverage with Evidence Development (CED) program in Germany. OncoSil receives $1.05m R&D tax incentive In January 2025; Further, the company has received a research and development (R&D) tax refund of $1.050 million under the Australian Government’s R&D tax incentive. The refund is in recognition of OncoSil’s R&D activities during the 2024 financial year and will provide important funding for continued development of its commercial-stage device. Appointment of Ms. Lel Smits to the Board In January 2025; Ms. Lel Smits joins OncoSil Medical Board as Non-Executive Director. With extensive experience in governance, strategy, risk oversight, and corporate communications, Ms. Smits has advised over 500 ASX-listed companies. An award-winning entrepreneur and twice-named Director of the Year by Women in Finance (2024, 2022), she currently serves on the Board of the Australian Shareholders' Association. Her distinguished career includes roles as a finance journalist and foreign correspondent at the New York Stock Exchange. Ms. Smits’ expertise strengthens OncoSil’s Board, supporting the company’s mission to advance pancreatic cancer treatment. Oncosil Medical Receives MDR Approval In January 2025; MDR (Medical Device Regulation) certification received from BSI. The certification includes the lifting of postmarket restrictions, which will streamline commercial operations across the EU and UK, accelerates market access, and reduces costs to be reinvested in growth initiatives. This approval also enables OncoSil to re-submit its TGA application, supporting its mission to enhance global patient outcomes. OncoSil Medical Ltd ASX Announcement 31 December 2024 120 German Hospitals legally entitled to negotiate fee for OncoSil™ In February 2025, German Institute for the Hospital Remuneration System (InEK) has authorised 120 German hospitals to negotiate funding for the OncoSil™ device classification under the innovation funding (NUB) program with the statutory health insurance (SHI) companies during the annual budget negotiations. This represents a significant increase of 43% compared to 2024 (84 hospitals), underscoring the demand in Germany and growing recognition of the OncoSil™ device within the German healthcare system. OncoSil had been granted a “Positive Status 1” classification under the innovation funding (NUB) program in 2021. In October 2024; the German Federal Joint Committee (Gemeinsamer Bundesausschuss, G-BA) approved the Directive for testing the new treatment method: "Endoscopic injection-implantation of 32Plabeled microparticles in unresectable, locally advanced pancreatic tumors.” Following that in January 2025, the Ministry of Health approval has been received and the Coverage with Evidence Development Study Directive has been published in the National German Gazette. Authorisation & Additional Information This announcement was authorised by the Board of Directors of OncoSil Medical Ltd. For further information, please contact: Mr. Nigel Lange CEO & Managing Director E: nigel.lange@oncosil.com T: +49 30 300 149 3043 Mr. Christian Dal Cin CFO & Company Secretary E: c.dalcin@acclime.com T: +61 3 9824 5254 Ms. Julia Maguire The Capital Network Media and Investor Enquiries E: julia@thecapitalnetwork.com.au T: +61 2 8999 3699 About OncoSil Medical OncoSil Medical Ltd (ASX:OSL) has developed a cancer treatment device, the OncoSil™ brachytherapy device, which is a critical component of a revolutionary brachytherapy treatment for locally advanced unresectable pancreatic cancer. This type of cancer is the 12th most common cancer in men and the 11th most common cancer in women across the globe, with some 500,000 new cases of pancreatic cancer detected every year. With pancreatic cancer typically diagnosed at a later stage, it has a poor prognosis for long-term survival. The OncoSil™ device delivers a targeted intratumoural placement of Phosphorous-32 (32P) in the treatment of locally advanced unresectable pancreatic cancer. This occurs via injection directly into a patient’s pancreatic tumours under endoscopic ultrasound guidance and takes place in combination with gemcitabine-based chemotherapy. The OncoSil™ device that has already received breakthrough device designation in the European Union, United Kingdom and United States for the treatment of locally advanced unresectable pancreatic cancer in combination with chemotherapy. CE Marking has additionally been granted for the OncoSil™ device, which can be marketed in the European Union, United Kingdom. OncoSil Medical Ltd Appendix 4D Half-year report 1. Company details Name of entity: ABN: Reporting period: Previous period: OncoSil Medical Ltd 89 113 824 141 For the half-year ended 31 December 2024 For the half-year ended 31 December 2023 2. Results for announcement to the market $ Revenues from ordinary activities up 422.2% to 459,270 Other income and interest revenue down (6.4%) to 569,244 Loss from ordinary activities after tax attributable to the owners of OncoSil Medical Ltd up 11.5% to (6,706,801) Loss for the half-year attributable to the owners of OncoSil Medical Ltd up 11.5% to (6,706,801) Dividends There were no dividends paid, recommended or declared during the current financial period. Comments The loss for the Group after providing for income tax amounted to $6,706,801 (31 December 2023: $6,016,846). Further information on the results is detailed in the 'Review of operations' section of the Directors' report which is part of the Interim Report. 3. Net tangible assets Reporting period Cents Net tangible assets per ordinary security 0.19 Net right-of-use assets have been treated as intangible assets for the purposes of the tangible asset calculation. 4. Control gained over entities Not applicable. 5. Loss of control over entities Not applicable. 6. Dividend reinvestment plans Not applicable. Previous period Cents 0.21 OncoSil Medical Ltd Appendix 4D Half-year report 7. Details of associates and joint venture entities Not applicable. 8. Foreign entities Details of origin of accounting standards used in compiling the report: Not applicable. 9. Audit qualification or review Details of audit/review dispute or qualification (if any): The financial statements were subject to a review by the auditors and the review report, which includes a paragraph addressing a material uncertainty related to going concern, is attached as part of the Interim Report. 10. Attachments Details of attachments (if any): The Interim Report of OncoSil Medical Ltd for the half-year ended 31 December 2024 is attached. 11. Signed Signed ___________________________ Mr Douglas Cubbin Non-executive Chairman Sydney Date: 25 February 2025 OncoSil Medical Ltd ABN 89 113 824 141 Interim Report - 31 December 2024 OncoSil Medical Ltd Directors' report 31 December 2024 The directors present their report, together with the financial statements, on the consolidated entity (referred to hereafter as the 'Group') consisting of OncoSil Medical Ltd (referred to hereafter as the 'Company' or 'parent entity') and the entities it controlled at the end of, or during, the half-year ended 31 December 2024. Directors The following persons were directors of OncoSil Medical Ltd during the whole of the financial half-year and up to the date of this report, unless otherwise stated: Mr Douglas Cubbin - Non-Executive Chairman Mr Nigel Lange - Chief Executive Officer and Managing Director Dr Gabriel Liberatore - Non-Executive Director Ms Lel Smits - Non-Executive Director (appointed on 15 January 2025) Principal activities The principal activities of the Group during the financial half-year focused on the development and commercialisation of its lead product candidate, the OncoSil™ localised radiation therapy for the treatment of pancreatic and distal cholangiocarcinoma. Review of operations The loss for the Group after providing for income tax amounted to $6,706,801 (31 December 2023: $6,016,846). OncoSil Medical Ltd is an ASX-listed medical device company which has developed a breakthrough implantable radiation (brachytherapy) device for patients with pancreatic cancer. The OncoSil™ device has CE Marking approval for the treatment of locally advanced pancreatic cancer in combination with gemcitabine-based chemotherapy. Throughout the six-month period to 31 December 2024, OncoSil continued to progress its commercialisation activities across approved markets in Europe and the Asia Pacific. Commercialisation Throughout HY25, OncoSil continues to expand its global reach and successfully initiated several new commercial and clinical programs: Ɣ OncoSil signs distribution agreements for GCC, Egypt and Nordics: OncoSil Medical signed exclusive distribution agreements in several regions. Ɣ First OncoSil Treatment at Instituto Nazionale dei Tumori: On November 8, 2024, the first OncoSil™ device implantation was completed in Milan, Italy, advancing pancreatic cancer treatment. Ɣ First Patient in Australia Randomised in TRIPP-FFX Trial: In December 2024, the first patient was randomized for the TRIPP-FFX trial at the Royal Adelaide Hospital, Australia, marking the start of patient recruitment. Ɣ Successful Surgical Resection in Türkiye following OncoSil™ treatment: A patient in Türkiye, initially diagnosed with unresectable pancreatic cancer, received OncoSil™ treatment, reducing the tumor for surgical resection in August 2024. Ɣ 30th treatment with the OncoSil™ device in Spain: In September, the 30th OncoSil™ treatment was completed at Hospital HM Sanchinarro, Spain. Twelve sites in Spain are actively using the device, with four more ready to commence. Ɣ OncoSil Medical Appoints Rachel Duggan as EMEA Sales Director: On 29 October 2024, Rachel Duggan was appointed EMEA Sales Director, bringing over 15 years of experience in oncology and the medical device industry. Clinical and regulatory affairs OncoSil continued to make significant progress in advancing its clinical and regulatory programs: Ɣ OncoSil Medical Receives UKCA Renewal Certificates: In October 2024, BSI renewed the UKCA certificates for OncoSil™ with no post-market restrictions, streamlining market access in the UK. Ɣ G-BA Approval received for OncoSil Device: In October 2024, the German Federal Joint Committee (G-BA) approved a trial for OncoSil™ under a CED program, enabling conditional reimbursement and supporting additional clinical evidence collection. Ɣ 50% recruitment completed in TRIPP-FXX and PANCOSIL clinical trials: The TRIPP-FFX trial achieved 50% recruitment with the 40th patient at The Christie NHS Foundation Trust. The PANCOSIL trial reached 50% recruitment with the 10th patient treated at Amsterdam UMC. 1 OncoSil Medical Ltd Directors' report 31 December 2024 Corporate The Company underwent significant changes in its leadership structure: Ɣ Australian institution invested $2.7 million through placement: On 25 July 2024, Oncosil completed a placement with an Australian Institutional Investor for $2.7 million. This involved issuing approximately 386 million new fully paid ordinary shares at $0.007 per share, along with one OSLOB Short Dated Listed Option for each new share. Ɣ $8m in new equity raised: OncoSil raised $7 million by issuing 700 million new shares at $0.01 each. Each share included an option, exercisable at $0.015 and expiring in 3 years (OSLOC). The Share Purchase Plan (SPP) raised $1 million from eligible shareholders at the same price, including 69 million new shares and options for existing shareholders, plus 31 million new shares and options under the SPP Shortfall Commitment. Financial position and performance OncoSil had a cash balance of $8,465,967 as at 31 December 2024 (30 June 2024: $4,501,398). During the half-year, OncoSil earned revenue from the sale of the OncoSilTM device of $459,270 (2023: $87,956). Recognised revenue from the Research and Development tax incentive in 2024 was $526,113 (2023: $552,760), reflecting the sustained and consistent investment the Company has towards Research and Development. Refer to note 2 for the directors’ assessment of going concern. Significant changes in the state of affairs Post 30 June 2024 the Company raised $0.231 million through the Entitlement Offer and Shortfall Offer that was announced on 2 May 2024. The equity was issued on 3 July 2024. On 25 July 2024 the Company announced that it had raised $2.70 million before costs by way of a placement to one institutional investor. On 1 November 2024 and 13 December 2024, the Company successfully issued and raised $7 million through a placement and $1 million through a Share purchase plan, accordingly of additional capital. The combined $10.931 million, before costs, has provided the Company with a strengthened cash position and balance sheet. There were no other significant changes in the state of affairs of the Group during the financial half-year. Business risks The material business risks that could adversely affect the Group's financial performance and growth potential in future years and how the Group propose to mitigate such risks were detailed in the Annual Report at 30 June 2024. Those risks have been assessed up to the reporting date with no significant changes noted since then. Auditor's independence declaration A copy of the auditor's independence declaration as required under section 307C of the Corporations Act 2001 is set out immediately after this directors' report. This report is made in accordance with a resolution of directors, pursuant to section 306(3)(a) of the Corporations Act 2001. On behalf of the directors ___________________________ Mr Douglas Cubbin Non-executive Chairman 25 February 2025 Sydney 2 Crowe Sydney ABN 97 895 683 573 Level 24, 1 O’Connell Street Sydney NSW 2000 Main +61 (02) 9262 2155 Fax +61 (02) 9262 2190 www.crowe.com.au Auditor’s Independence Declaration Under Section 307c of the Corporations Act 2001 to the Directors of OncoSil Medical Ltd As lead engagement partner, I declare that, to the best of my knowledge and belief, during the halfyear ended 31 December 2024 there have been: (i) no contraventions of the auditor independence requirements as set out in the Corporations Act 2001 in relation to the review; and (ii) no contraventions of any applicable code of professional conduct in relation to the review. Yours sincerely, Crowe Sydney Harsh Shah Senior Partner 25 February 2025 Sydney Some of the Crowe personnel involved in preparing this document may be members of a professional scheme approved under Professional Standards Legislation such that their occupational liability is limited under that Legislation. To the extent that applies, the following disclaimer applies to them. If you have any questions about the applicability of Professional Standards Legislation Crowe’s personnel involved in preparing this document, please speak to your Crowe adviser. Liability limited by a scheme approved under Professional Standards Legislation. The title ‘Partner’ conveys that the person is a senior member within their respective division, and is among the group of pe rsons who hold an equity interest (shareholder) in its parent entity, Findex Group Limited. The only professional service offering which is conducted by a partnership is external audit, conducted via the Crowe Australasia external audit division and Unison SMSF Audit. All other professional services offered by Findex Group Limited are conducted by a privately owned organisation and/or its subsidiaries. Findex (Aust) Pty Ltd, trading as Crowe Australasia is a member of Crowe Global, a Swiss verein. Each member firm of Crowe Global is a separate and independent legal entity. Findex (Aust) Pty Ltd and its affiliates are not responsible or liable for any acts or omissions of Crowe Global or any other member of Crowe Global. Crowe Global does not render any professional services and does not have an ownership or partnership interest in Findex (Aust) Pty Ltd. Services are provided by Crowe Sydney, an affiliate of Findex (Aust) Pty Ltd. © 2025 Findex (Aust) Pty Ltd 3 OncoSil Medical Ltd Contents 31 December 2024 Statement of profit or loss and other comprehensive income Statement of financial position Statement of changes in equity Statement of cash flows Notes to the financial statements Directors' declaration Independent auditor's review report to the members of OncoSil Medical Ltd 4 5 6 7 8 9 18 19 OncoSil Medical Ltd Statement of profit or loss and other comprehensive income For the half-year ended 31 December 2024 Note Consolidated 31/12/2024 31/12/2023 $ $ Revenue 4 459,270 87,956 Other income Interest revenue calculated using the effective interest method 5 526,113 43,131 552,760 55,236 6 (984,848) (2,355,289) (1,395,077) (204,569) (1,358,142) (74,721) (446,891) (915,464) (314) (841,104) (2,157,013) (1,592,696) (88,824) (1,097,769) (2,016) (229,873) (698,274) (5,229) (6,706,801) (6,016,846) - - (6,706,801) (6,016,846) Items that may be reclassified subsequently to profit or loss Foreign currency translation (35,897) 5,959 Other comprehensive income for the half-year, net of tax (35,897) 5,959 (6,742,698) (6,010,887) Cents Cents Expenses Raw materials and consumables used Employee benefits expense Research and development expenses Marketing expense Consulting, finance and legal expenses Net foreign exchange loss Share-based payments Other administrative expenses Finance costs 6 Loss before income tax expense Income tax expense Loss after income tax expense for the half-year attributable to the owners of OncoSil Medical Ltd Other comprehensive income Total comprehensive income for the half-year attributable to the owners of OncoSil Medical Ltd Basic earnings per share Diluted earnings per share 15 15 (0.17) (0.17) The above statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes 5 (0.30) (0.30) OncoSil Medical Ltd Statement of financial position As at 31 December 2024 Note Consolidated 31/12/2024 30/06/2024 $ $ Assets Current assets Cash and cash equivalents Trade and other receivables Contract assets Other assets Total current assets 8,465,967 2,013,924 593,369 11,073,260 4,501,398 1,239,858 195,742 391,671 6,328,669 359,593 67,254 426,847 357,297 32,437 389,734 11,500,107 6,718,403 2,758,899 33,307 110,461 2,902,667 1,829,216 32,219 82,106 1,943,541 37,536 37,536 38,453 38,453 Total liabilities 2,940,203 1,981,994 Net assets 8,559,904 4,736,409 94,936,337 13,095,676 (99,472,109) 90,094,017 7,423,619 (92,781,227) 8,559,904 4,736,409 7 Non-current assets Plant and equipment Right-of-use assets Total non-current assets 8 9 Total assets Liabilities Current liabilities Trade and other payables Lease liabilities Employee benefits Total current liabilities 10 Non-current liabilities Lease liabilities Total non-current liabilities Equity Issued capital Reserves Accumulated losses 11 12 Total equity The above statement of financial position should be read in conjunction with the accompanying notes 6 OncoSil Medical Ltd Statement of changes in equity For the half-year ended 31 December 2024 Consolidated Issued capital $ Reserves $ Accumulated losses Total equity $ $ Balance at 1 July 2023 86,507,329 7,740,701 (84,367,537) 9,880,493 Loss after income tax expense for the half-year Other comprehensive income for the half-year, net of tax - 5,959 (6,016,846) - (6,016,846) 5,959 Total comprehensive income for the half-year - 5,959 (6,016,846) (6,010,887) (16,829) - 229,873 (3,515,861) 3,515,861 (16,829) 229,873 - Balance at 31 December 2023 86,490,50