Company: RDPTF
Filing Date: 2025-09-18
Form Type: 20-F
Source: 0001213900-25-088699
Chunk: 90

Company: Radiopharm Theranostics Ltd
Filing Date: 2025-09-18
Form: 20-F
Item: Item 3
Chunk 90
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 trial activity and the amount of expenditure on those trials.

E. Critical Accounting Estimates

The preparation of the consolidated
financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts in the financial
statements. Management continually evaluates its judgements and estimates in relation to assets, liabilities, contingent liabilities,
revenue and expenses. Management bases its judgements, estimates and assumptions on historical experience and on other various factors,
including expectations of future events, which management believes to be reasonable under the circumstances. The resulting accounting
judgements and estimates will seldom equal the related actual results. See note 9 to our financial statements for fiscal 2025 for the
judgements, estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets
and liabilities within the next financial year.

Item 6.
Directors, Senior Management and Employees