Note 16. Cash Flow Information Reconciliation of net loss after tax to net cash flow from operating activities: 2026 $ 2025 $ Operating profit/(loss) after income tax (2,607,786) (2,406,942) Non-cash items in operating profit/(loss) Depreciation and amortisation 2,857 36,616 Net fair value (gain)/loss on financial assets at fair value through profit or loss 3,564 41,574 Impairment expense 896 – Foreign exchange loss 68,049 9,058 Share based payments – performance rights/options 406,858 181,188 Other items – (1,655) Changes in operating assets and liabilities Decrease/(increase) in trade and other receivables* 24,992 (8,584) (Decrease)/increase in trade and other payables* 42,156 (20,162) (Decrease)/increase in provisions* 290,078 (794,434) Net cash flows from operating activities (1,768,336) (2,963,341) * Movements do not include balances which relate to capitalised exploration and evaluation expenditure. Cash and non-cash movements in liabilities arising from financing activities Lease liabilities 2026 $ 2025 $ Opening balance – 78,399 Cash: lease payments – (13,939) Non-cash: additions – – Non-cash: lease cancellation – (64,460) Closing balance – – Note 17. Segment reporting The Group has determined its operating segment based upon reports reviewed by the Board (Chief Operating Decision Makers) for making strategic decisions. The Board has identified three operating segments being the two exploration projects in Ecuador, Bramaderos and El Palmar, as well as Corporate which includes investments held through the Australian Parent Company. Given its close geographic proximity to El Palmar, early stage activities at Verde Chico are included within El Palmar, as these locations will ultimately form a single cash generating unit. The reportable segment is based on aggregated operating segments determined by the geographical similarity of the Group’s areas of interest and the economic environments in which the Group operates. The Group continues to review and assess other resource projects both within Australia and overseas as opportunities arise. The accounting policies used by the Group in reporting segments internally are the same as those used in preparing the annual report. Notes to the Financial Statements for the year ended 30 June 2026 56 Sunstone Metals Limited Annual Report 2026
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