Note 17. Segment reporting continued Geographical areas Summary financial information by geographical location is detailed below. 2026 $ 2025 $ Profit/(loss) Corporate (2,607,786) (2,406,942) Bramaderos – – El Palmar – – (2,607,786) (2,406,942) Current assets Corporate 1,017,271 1,999,860 Bramaderos 897,734 617,869 El Palmar 254,078 550,907 2,169,083 3,168,636 Non-current assets Corporate 4,972 3,702 Bramaderos 64,541,020 60,575,829 El Palmar 32,912,665 31,316,563 97,458,657 91,896,094 Current liabilities Corporate 887,670 560,917 Bramaderos 297,117 162,767 El Palmar 120,425 108,282 1,305,212 831,966 Non-current liabilities Corporate 8,861 3,888 Bramaderos 93,750 67,604 El Palmar 59,163 32,548 161,774 103,540 Note 18. Share-based payments (a) Issue of Options and Performance Rights The fair values of the options and performance rights have been determined by an external party using a Trinomial Lattice model for options which defines the conditions under which employees are expected to exercise their options after vesting in terms of the share price reaching a specified multiple of the exercise price, and a Monte Carlo simulation for performance rights. Share price volatility has a powerful influence on the estimation of the fair value of an option and performance right, much of the value of which is derived from its potential appreciation. The more volatile the share price, the more valuable the option. Volatility for the fair value of the options has been determined by the external party performing the valuation using the historical 3 year volatility. 57 Sunstone Metals Limited Annual Report 2026
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