Note 8. Financial assets at fair value through profit or loss continued Reconciliation of the written down values at the beginning and end of the financial year: 2026 $ 2025 $ Opening fair value 69,886 111,460 Fair value increments/(decrements) (3,564) (41,574) Closing fair value 66,322 69,886 Shares held in listed companies are recognised at the market value on the reporting date of $66,322 (2025: $69,886) under level 1 of the fair value hierarchy referred to in AASB 13 Fair Value Measurement. It is noted that this value may fluctuate from period to period due to share price movements and changes in the exchange rate between the Australian Dollar and the Canadian Dollar. Note 9. Property, plant and equipment Office equipment $ Computer equipment $ Exploration equipment $ Right of use assets $ Mine infrastructure $ Total $ Carrying amount at 30 June 2024 19,710 75,316 345,757 77,583 1,122,756 1,641,122 Additions – – – – 168,941 168,941 Reallocation – – (5,868) – 5,868 – Disposals – – (2,179) (62,806) – (64,985) Depreciation expensed – (10,824) (11,015) (14,777) – (36,616) Depreciation capitalised as exploration (3,809) (52,609) (108,258) – – (164,676) Effect of movement in foreign exchange 422 1,883 7,897 – 18,452 28,654 Carrying amount at 30 June 2025 16,323 13,766 226,334 – 1,316,017 1,572,440 Additions – 4,128 21,370 – 7,696 33,194 Disposals – – – – – – Depreciation expensed – (2,860) – – – (2,860) Depreciation capitalised as exploration (2,962) (9,576) (69,516) – – (82,054) Effect of movement in foreign exchange (753) (325) (10,314) – (65,142) (76,534) Balance at 30 June 2026 12,608 5,133 167,874 – 1,258,571 1,444,186 As at 30 June 2025 At cost 54,713 339,681 709,535 – 1,316,017 2,419,946 Accumulated depreciation (38,390) (325,915) (483,201) – – (847,506) 16,323 13,766 226,334 – 1,316,017 1,572,440 As at 30 June 2026 At cost 53,194 332,241 701,923 – 1,258,571 2,345,929 Accumulated depreciation (40,586) (327,108) (534,049) – – (901,743) 12,608 5,133 167,874 – 1,258,571 1,444,186 Right of use assets relates to an office lease which was cancelled during the prior year. Notes to the Financial Statements for the year ended 30 June 2026 52 Sunstone Metals Limited Annual Report 2026
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