Company: RDPTF
Filing Date: 2025-09-18
Form Type: 20-F
Source: 0001213900-25-088699
Chunk: 171

Company: Radiopharm Theranostics Ltd
Filing Date: 2025-09-18
Form: 20-F
Item: Item 19
Chunk 171
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 reflect the value of the revenue earned in the period.           ●                                                 Considering the appropriateness of revenue recognition in accordance with AASB 15;                                               
  We have identified this is as an area of audit focus and a key audit matter, due to the complexity in the revenue recognition and the           ●                                                 Assessing the adequacy of the work of management’s experts, including their competence and objectivity;                          
                                                                                                                                                  ●                                                 Enquiring and testing the assumptions used in the significant financing model; and                                               
                                                                                                                                                  ●                                                 Assessing whether the disclosures in the financial statements, including on critical judgements and estimates, are appropriate.  

Information other than the financial report and auditor’s
report thereon

The Directors are responsible for the other information.
The other information comprises the information included in the Group’s annual report for the year ended 30 June 2025 but does not
include the financial report and our auditor’s report thereon.

Our opinion on the financial report does not cover the
other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial report, our
responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with
the financial report, or our knowledge obtained in the audit or otherwise appears to be materially misstated.

If, based on the work we have performed, we conclude that
there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Responsibilities of the Directors for the financial
report

The Directors of the Company are responsible for the preparation
of:

  a       the financial report that gives a true and fair view in accordance with Australian Accounting Standards and the Corporations Act  

  b       the consolidated entity disclosure statement that is true and correct in accordance with the Corporations Act 2001, and  

Grant Thornton Audit Pty Ltd

for such internal control as the Directors determine is
necessary to enable the preparation of:

  i       the financial report that gives a true and fair view and is free from material misstatement, whether due to fraud or error; and  

  ii      the consolidated entity disclosure statement that is true and correct and is free of misstatement, whether due to fraud or error.  

In preparing the financial report, the Directors are responsible
for assessing the Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and
using the