Company: RDPTF
Filing Date: 2025-09-18
Form Type: 20-F
Source: 0001213900-25-088699
Chunk: 83

Company: Radiopharm Theranostics Ltd
Filing Date: 2025-09-18
Form: 20-F
Item: Item 3
Chunk 83
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1,895,348       (2,640,178         744,830  
  Finance expenses                                                                 (65,300         (642,888         577,588  
  Income tax expense                                                              (103,292          (96,364          (6,928  
  Exchange differences on translation of foreign operations                        464,034          202,956         261,078  
  Total comprehensive loss                                                     (37,878,423      (47,746,163       9,867,740  

  Loss per share for loss attributable to the ordinary equity holders of the group:      Cents                 Cents                  $ Change              
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Basic and diluted loss per share                                                                  (1.76                 (12.41                    (10.65  

Revenue from contracts with customers

Revenue from contracts with
customers increased from A$299,228 in fiscal 2024 to A$3,633,422 in fiscal 2025 due to an increase in revenue received from Lantheus with
respect to the DUNP19 trial Radiopharm is conducting on behalf of Lantheus. Revenue recognized from Lantheus was based on reimbursement
for costs associated with the trials and milestones achieved throughout the trial.

Cost of sales

Cost of sales increased from
nil in fiscal 2024 to $3,594,146 in fiscal 2025 due to an increase is the costs associated with respect to the DUNP19 trial Radiopharm
is conducting on behalf of Lantheus.

Other income

Other income increased from
A$1,343,062 in fiscal 2024 to A$10,256,740 in fiscal 2025 as overseas expenditure from fiscal 2024 for the R& D tax incentives received
from the Australian government was also recognized in the current year. With respect to a clinical trial expense incurred outside Australia,
an “overseas finding” under applicable Australian tax laws must be obtained from AusIndustry prior to such expense being eligible
under for R& D tax incentives. Management has assessed the clinical trial activities and expenses to determine which activities are
likely to be eligible under the R& D tax incentive regulations. Amounts are recognized as R& D tax incentives received when it has
been established that the conditions of the recognition of the R& D tax incentive have been met and that the expected amount can be
reliably measured.