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IperionX Ltd (IPX)

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  • 8.370
  • +0.580+7.45%
20min DelayMarket Closed Jan 23 16:00 AET
2.82BMarket Cap-45.99P/E (Static)

IperionX Ltd (IPX) Balance Sheet

Quarterly+Annual
YOY yoy
Hide blank lines yoy
(FY)Jun 30, 2025
(Q4)Jun 30, 2025
(Q2)Dec 31, 2024
(FY)Jun 30, 2024
(Q4)Jun 30, 2024
(Q2)Dec 31, 2023
(FY)Jun 30, 2023
(Q4)Jun 30, 2023
(Q2)Dec 31, 2022
(FY)Jun 30, 2022
Assets
Current assets
Cash, cash equivalents and short term investments
65.32%54.81M
65.32%54.81M
345.04%77.13M
177.75%33.16M
177.75%33.16M
51.51%17.33M
110.45%11.94M
--11.94M
--11.44M
234.09%5.67M
-Cash and cash equivalents
65.32%54.81M
65.32%54.81M
345.04%77.13M
177.75%33.16M
177.75%33.16M
51.51%17.33M
110.45%11.94M
--11.94M
--11.44M
234.09%5.67M
Receivables
-64.24%823.27K
-64.24%823.27K
-63.87%977.29K
907.91%2.3M
907.91%2.3M
3,101.83%2.7M
913.29%228.4K
--228.4K
--84.48K
6,509.97%22.54K
-Accounts receivable
-64.24%823.27K
-64.24%823.27K
-74.27%695.83K
907.91%2.3M
907.91%2.3M
3,101.83%2.7M
913.29%228.4K
--228.4K
--84.48K
6,509.97%22.54K
-Other receivables
----
----
--281.45K
----
----
----
----
----
----
----
Inventory
--0
--0
--0
--16.92K
--16.92K
----
--0
--0
----
----
Prepaid assets
-46.66%3.24M
-46.66%3.24M
-80.88%674.32K
931.91%6.07M
931.91%6.07M
1,282.52%3.53M
308.09%588.4K
--588.4K
--255.15K
193.84%144.18K
Total current assets
41.71%58.88M
41.71%58.88M
234.34%78.78M
225.75%41.55M
225.75%41.55M
100.05%23.56M
118.43%12.75M
--12.75M
--11.78M
234.19%5.84M
Non current assets
Net PPE
128.33%31.71M
128.33%31.71M
114.28%22.46M
97.02%13.89M
97.02%13.89M
68.55%10.48M
84.56%7.05M
--7.05M
--6.22M
265.70%3.82M
-Gross PPE
127.12%34.31M
127.12%34.31M
113.61%24.27M
97.78%15.11M
97.78%15.11M
74.01%11.36M
91.83%7.64M
--7.64M
--6.53M
277.85%3.98M
-Accumulated depreciation
-113.31%-2.6M
-113.31%-2.6M
-105.59%-1.81M
-106.85%-1.22M
-106.85%-1.22M
-183.05%-881.08K
-263.04%-588.69K
---588.69K
---311.29K
-1,639.15%-162.16K
Investments and advances
----
----
--445.04K
----
----
----
----
----
--0
--250K
-Financial asset investment
----
----
--445.04K
----
----
----
----
----
--0
--250K
-Including:Available-for-sale securities
----
----
----
----
----
----
----
----
----
--250K
-Including:Held to maturity investments
----
----
--445.04K
----
----
----
----
----
----
----
Non current prepaid assets
--897.74K
--897.74K
----
--0
--0
--0
--3M
--3M
----
--0
Goodwill and other intangible assets
--13.55M
--13.55M
--14.15M
--0
--0
----
----
----
----
----
-Other intangible assets
--13.55M
--13.55M
--14.15M
----
----
----
----
----
----
----
Total non current assets
232.37%46.16M
232.37%46.16M
253.52%37.05M
38.20%13.89M
38.20%13.89M
68.55%10.48M
146.95%10.05M
--10.05M
--6.22M
289.63%4.07M
Total assets
89.47%105.03M
89.47%105.03M
240.24%115.83M
143.10%55.44M
143.10%55.44M
89.17%34.04M
130.14%22.8M
--22.8M
--18M
254.93%9.91M
Liabilities
Current liabilities
Current debt and capital lease obligation
5.89%472.02K
5.89%472.02K
31.03%577.17K
16.50%445.76K
16.50%445.76K
21.06%440.48K
185.02%382.63K
--382.63K
--363.86K
65.52%134.25K
-Current debt
6.14%6.76K
6.14%6.76K
6.16%6.55K
6.73%6.37K
6.73%6.37K
7.31%6.17K
6.74%5.97K
--5.97K
--5.75K
--5.59K
-Current capital lease obligation
5.89%465.25K
5.89%465.25K
31.38%570.62K
16.65%439.38K
16.65%439.38K
21.28%434.31K
192.77%376.66K
--376.66K
--358.11K
58.63%128.65K
Payables
200.33%6.18M
200.33%6.18M
36.71%1.46M
183.64%2.06M
183.64%2.06M
198.63%1.07M
-56.74%725.74K
--725.74K
--357.94K
484.90%1.68M
-accounts payable
358.65%6M
358.65%6M
36.71%1.46M
84.11%1.31M
84.11%1.31M
198.63%1.07M
-57.62%711.01K
--711.01K
--357.94K
484.90%1.68M
-Other payable
-76.22%178.24K
-76.22%178.24K
----
4,987.14%749.44K
4,987.14%749.44K
----
--14.73K
--14.73K
----
----
Current accrued expenses
404.03%1.31M
404.03%1.31M
249.07%3.84M
-43.04%259.33K
-43.04%259.33K
-0.88%1.1M
105.44%455.24K
--455.24K
--1.11M
-14.11%221.59K
Current provisions
62.27%467K
62.27%467K
----
242.58%287.8K
242.58%287.8K
----
81.09%84.01K
--84.01K
----
319.12%46.39K
Pension and other retirement benefit plans
----
----
4,813.14%793.87K
----
----
--16.16K
----
----
----
----
Current liabilities
176.22%8.43M
176.22%8.43M
154.14%6.67M
85.20%3.05M
85.20%3.05M
43.34%2.63M
-20.79%1.65M
--1.65M
--1.83M
226.52%2.08M
Non current liabilities
Long term debt and capital lease obligation
231.37%3.46M
231.37%3.46M
191.06%3.61M
76.30%1.04M
76.30%1.04M
57.45%1.24M
44.99%592.69K
--592.69K
--788.59K
3.61%408.78K
-Long term debt
-33.57%12.3K
-33.57%12.3K
-27.69%15.74K
-25.60%18.52K
-25.60%18.52K
-22.15%21.77K
-19.35%24.89K
--24.89K
--27.96K
--30.86K
-Long term capital lease obligation
236.15%3.45M
236.15%3.45M
194.96%3.6M
80.77%1.03M
80.77%1.03M
60.37%1.22M
50.24%567.8K
--567.8K
--760.63K
-4.21%377.92K
Other non current liabilities
--700K
--700K
----
----
----
----
----
----
----
----
Total non current liabilities
298.36%4.16M
298.36%4.16M
191.06%3.61M
76.30%1.04M
76.30%1.04M
57.45%1.24M
44.99%592.69K
--592.69K
--788.59K
3.61%408.78K
Total liabilities
207.37%12.59M
207.37%12.59M
165.99%10.29M
82.85%4.1M
82.85%4.1M
47.58%3.87M
-9.98%2.24M
--2.24M
--2.62M
141.26%2.49M
Shareholders'equity
Share capital
75.27%197.99M
75.27%197.99M
146.89%194.79M
92.23%112.96M
92.23%112.96M
75.66%78.9M
97.31%58.76M
--58.76M
--44.91M
190.41%29.78M
-common stock
75.27%197.99M
75.27%197.99M
146.89%194.79M
92.23%112.96M
92.23%112.96M
75.66%78.9M
97.31%58.76M
--58.76M
--44.91M
190.41%29.78M
Retained earnings
-47.84%-109.23M
-47.84%-109.23M
-43.75%-90.12M
-41.55%-73.88M
-41.55%-73.88M
-44.10%-62.69M
-50.20%-52.2M
---52.2M
---43.51M
-162.66%-34.75M
Gains losses not affecting retained earnings
-135.98%-2.78M
-135.98%-2.78M
-143.45%-6.07M
-16.86%-1.18M
-16.86%-1.18M
0.02%13.97M
-69.07%-1.01M
---1.01M
--13.97M
-112.59%-596.33K
Other equity interest
-51.87%6.47M
-51.87%6.47M
--6.94M
-10.42%13.44M
-10.42%13.44M
----
15.54%15M
--15M
----
--12.99M
Total stockholders'equity
80.06%92.44M
80.06%92.44M
249.76%105.54M
149.67%51.34M
149.67%51.34M
96.25%30.18M
177.14%20.56M
--20.56M
--15.38M
321.55%7.42M
Total equity
80.06%92.44M
80.06%92.44M
249.76%105.54M
149.67%51.34M
149.67%51.34M
96.25%30.18M
177.14%20.56M
--20.56M
--15.38M
321.55%7.42M
Accounting Standards
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
Audit Opinions
Unqualified Opinion with Explanatory Notes
--
--
Unqualified Opinion with Explanatory Notes
--
--
Unqualified Opinion with Explanatory Notes
--
--
Unqualified Opinion with Explanatory Notes
(FY)Jun 30, 2025(Q4)Jun 30, 2025(Q2)Dec 31, 2024(FY)Jun 30, 2024(Q4)Jun 30, 2024(Q2)Dec 31, 2023(FY)Jun 30, 2023(Q4)Jun 30, 2023(Q2)Dec 31, 2022(FY)Jun 30, 2022
Assets
Current assets
Cash, cash equivalents and short term investments 65.32%54.81M65.32%54.81M345.04%77.13M177.75%33.16M177.75%33.16M51.51%17.33M110.45%11.94M--11.94M--11.44M234.09%5.67M
-Cash and cash equivalents 65.32%54.81M65.32%54.81M345.04%77.13M177.75%33.16M177.75%33.16M51.51%17.33M110.45%11.94M--11.94M--11.44M234.09%5.67M
Receivables -64.24%823.27K-64.24%823.27K-63.87%977.29K907.91%2.3M907.91%2.3M3,101.83%2.7M913.29%228.4K--228.4K--84.48K6,509.97%22.54K
-Accounts receivable -64.24%823.27K-64.24%823.27K-74.27%695.83K907.91%2.3M907.91%2.3M3,101.83%2.7M913.29%228.4K--228.4K--84.48K6,509.97%22.54K
-Other receivables ----------281.45K----------------------------
Inventory --0--0--0--16.92K--16.92K------0--0--------
Prepaid assets -46.66%3.24M-46.66%3.24M-80.88%674.32K931.91%6.07M931.91%6.07M1,282.52%3.53M308.09%588.4K--588.4K--255.15K193.84%144.18K
Total current assets 41.71%58.88M41.71%58.88M234.34%78.78M225.75%41.55M225.75%41.55M100.05%23.56M118.43%12.75M--12.75M--11.78M234.19%5.84M
Non current assets
Net PPE 128.33%31.71M128.33%31.71M114.28%22.46M97.02%13.89M97.02%13.89M68.55%10.48M84.56%7.05M--7.05M--6.22M265.70%3.82M
-Gross PPE 127.12%34.31M127.12%34.31M113.61%24.27M97.78%15.11M97.78%15.11M74.01%11.36M91.83%7.64M--7.64M--6.53M277.85%3.98M
-Accumulated depreciation -113.31%-2.6M-113.31%-2.6M-105.59%-1.81M-106.85%-1.22M-106.85%-1.22M-183.05%-881.08K-263.04%-588.69K---588.69K---311.29K-1,639.15%-162.16K
Investments and advances ----------445.04K----------------------0--250K
-Financial asset investment ----------445.04K----------------------0--250K
-Including:Available-for-sale securities --------------------------------------250K
-Including:Held to maturity investments ----------445.04K----------------------------
Non current prepaid assets --897.74K--897.74K------0--0--0--3M--3M------0
Goodwill and other intangible assets --13.55M--13.55M--14.15M--0--0--------------------
-Other intangible assets --13.55M--13.55M--14.15M----------------------------
Total non current assets 232.37%46.16M232.37%46.16M253.52%37.05M38.20%13.89M38.20%13.89M68.55%10.48M146.95%10.05M--10.05M--6.22M289.63%4.07M
Total assets 89.47%105.03M89.47%105.03M240.24%115.83M143.10%55.44M143.10%55.44M89.17%34.04M130.14%22.8M--22.8M--18M254.93%9.91M
Liabilities
Current liabilities
Current debt and capital lease obligation 5.89%472.02K5.89%472.02K31.03%577.17K16.50%445.76K16.50%445.76K21.06%440.48K185.02%382.63K--382.63K--363.86K65.52%134.25K
-Current debt 6.14%6.76K6.14%6.76K6.16%6.55K6.73%6.37K6.73%6.37K7.31%6.17K6.74%5.97K--5.97K--5.75K--5.59K
-Current capital lease obligation 5.89%465.25K5.89%465.25K31.38%570.62K16.65%439.38K16.65%439.38K21.28%434.31K192.77%376.66K--376.66K--358.11K58.63%128.65K
Payables 200.33%6.18M200.33%6.18M36.71%1.46M183.64%2.06M183.64%2.06M198.63%1.07M-56.74%725.74K--725.74K--357.94K484.90%1.68M
-accounts payable 358.65%6M358.65%6M36.71%1.46M84.11%1.31M84.11%1.31M198.63%1.07M-57.62%711.01K--711.01K--357.94K484.90%1.68M
-Other payable -76.22%178.24K-76.22%178.24K----4,987.14%749.44K4,987.14%749.44K------14.73K--14.73K--------
Current accrued expenses 404.03%1.31M404.03%1.31M249.07%3.84M-43.04%259.33K-43.04%259.33K-0.88%1.1M105.44%455.24K--455.24K--1.11M-14.11%221.59K
Current provisions 62.27%467K62.27%467K----242.58%287.8K242.58%287.8K----81.09%84.01K--84.01K----319.12%46.39K
Pension and other retirement benefit plans --------4,813.14%793.87K----------16.16K----------------
Current liabilities 176.22%8.43M176.22%8.43M154.14%6.67M85.20%3.05M85.20%3.05M43.34%2.63M-20.79%1.65M--1.65M--1.83M226.52%2.08M
Non current liabilities
Long term debt and capital lease obligation 231.37%3.46M231.37%3.46M191.06%3.61M76.30%1.04M76.30%1.04M57.45%1.24M44.99%592.69K--592.69K--788.59K3.61%408.78K
-Long term debt -33.57%12.3K-33.57%12.3K-27.69%15.74K-25.60%18.52K-25.60%18.52K-22.15%21.77K-19.35%24.89K--24.89K--27.96K--30.86K
-Long term capital lease obligation 236.15%3.45M236.15%3.45M194.96%3.6M80.77%1.03M80.77%1.03M60.37%1.22M50.24%567.8K--567.8K--760.63K-4.21%377.92K
Other non current liabilities --700K--700K--------------------------------
Total non current liabilities 298.36%4.16M298.36%4.16M191.06%3.61M76.30%1.04M76.30%1.04M57.45%1.24M44.99%592.69K--592.69K--788.59K3.61%408.78K
Total liabilities 207.37%12.59M207.37%12.59M165.99%10.29M82.85%4.1M82.85%4.1M47.58%3.87M-9.98%2.24M--2.24M--2.62M141.26%2.49M
Shareholders'equity
Share capital 75.27%197.99M75.27%197.99M146.89%194.79M92.23%112.96M92.23%112.96M75.66%78.9M97.31%58.76M--58.76M--44.91M190.41%29.78M
-common stock 75.27%197.99M75.27%197.99M146.89%194.79M92.23%112.96M92.23%112.96M75.66%78.9M97.31%58.76M--58.76M--44.91M190.41%29.78M
Retained earnings -47.84%-109.23M-47.84%-109.23M-43.75%-90.12M-41.55%-73.88M-41.55%-73.88M-44.10%-62.69M-50.20%-52.2M---52.2M---43.51M-162.66%-34.75M
Gains losses not affecting retained earnings -135.98%-2.78M-135.98%-2.78M-143.45%-6.07M-16.86%-1.18M-16.86%-1.18M0.02%13.97M-69.07%-1.01M---1.01M--13.97M-112.59%-596.33K
Other equity interest -51.87%6.47M-51.87%6.47M--6.94M-10.42%13.44M-10.42%13.44M----15.54%15M--15M------12.99M
Total stockholders'equity 80.06%92.44M80.06%92.44M249.76%105.54M149.67%51.34M149.67%51.34M96.25%30.18M177.14%20.56M--20.56M--15.38M321.55%7.42M
Total equity 80.06%92.44M80.06%92.44M249.76%105.54M149.67%51.34M149.67%51.34M96.25%30.18M177.14%20.56M--20.56M--15.38M321.55%7.42M
Accounting Standards US-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAP
Audit Opinions Unqualified Opinion with Explanatory Notes----Unqualified Opinion with Explanatory Notes----Unqualified Opinion with Explanatory Notes----Unqualified Opinion with Explanatory Notes
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