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</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-size: 12pt"><b>UNITED
STATES</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-size: 12pt"><b>SECURITIES
AND EXCHANGE COMMISSION</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>WASHINGTON, D.C. 20549</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-size: 12pt"><b>FORM
<ix:nonNumeric contextRef="c0" name="dei:DocumentType">20-F</ix:nonNumeric></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Mark One)</p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:DocumentRegistrationStatement"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</span></ix:nonNumeric> <span style="font-size: 10pt"><b>REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g)&#160;OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>&#160;</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>OR</b></p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:DocumentAnnualReport"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</span></ix:nonNumeric> <span style="font-size: 10pt"><b>ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>For the fiscal year ended <span style="text-decoration:underline"><ix:nonNumeric contextRef="c0" format="ixt:date-monthname-day-year-en" name="dei:DocumentPeriodEndDate"><ix:nonNumeric contextRef="c0" format="ixt:date-monthname-day-en" name="dei:CurrentFiscalYearEndDate">December 31</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalYearFocus">2022</ix:nonNumeric></ix:nonNumeric></span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>OR</b></p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:DocumentTransitionReport"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</span></ix:nonNumeric> <span style="font-size: 10pt"><b>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>For the transition period from <span style="text-decoration:underline">   &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</span>to <span style="text-decoration:underline">   &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>OR</b></p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:DocumentShellCompanyReport"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</span></ix:nonNumeric> <span style="font-size: 10pt"><b>SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Date of event requiring this shell company report</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Commission file number <ix:nonNumeric contextRef="c0" name="dei:EntityFileNumber">001-38018</ix:nonNumeric></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><img alt="" src="image_001.jpg"/></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-size: 12pt"><b><span style="-sec-ix-hidden: hidden-fact-0">Integrated
Media Technology Limited</span></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Exact name of Registrant as specified in its charter</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">and translation of Registrant&#8217;s name into English)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><ix:nonNumeric contextRef="c0" format="ixt-sec:edgarprovcountryen" name="dei:EntityIncorporationStateCountryCode"><b>Australia</b></ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Jurisdiction of incorporation or organization)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b><ix:nonNumeric contextRef="c0" name="dei:EntityAddressAddressLine1">Suite A, Unit 5, Level 3, Lot 4, Glen 9 Business
Park</ix:nonNumeric>,</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b><ix:nonNumeric contextRef="c0" name="dei:EntityAddressAddressLine2">Jalan Pensyarah U1/28, Hicom Glenmarie Industrial
Park</ix:nonNumeric>, </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b><ix:nonNumeric contextRef="c0" name="dei:EntityAddressPostalZipCode">40150</ix:nonNumeric> Shah Alam, <ix:nonNumeric contextRef="c0" name="dei:EntityAddressCityOrTown">Selangor</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" format="ixt-sec:countrynameen" name="dei:EntityAddressCountry">Malaysia</ix:nonNumeric></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Phone: +61 8 8233 0881  E: corporate@imtechltd.com</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Address of principal executive offices)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Zhongqing Yang, Chairman</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b><ix:nonNumeric contextRef="c1" name="dei:EntityAddressAddressLine1">Suite 1401 Level 14</ix:nonNumeric> , <ix:nonNumeric contextRef="c1" name="dei:EntityAddressAddressLine2">219-227 Elizabeth Street</ix:nonNumeric>,
<ix:nonNumeric contextRef="c1" name="dei:EntityAddressCityOrTown">Sydney NSW</ix:nonNumeric> <ix:nonNumeric contextRef="c1" name="dei:EntityAddressPostalZipCode">2000</ix:nonNumeric>, <ix:nonNumeric contextRef="c1" format="ixt-sec:countrynameen" name="dei:EntityAddressCountry">Australia</ix:nonNumeric></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Phone: <ix:nonNumeric contextRef="c1" name="dei:CityAreaCode">+61</ix:nonNumeric> <ix:nonNumeric contextRef="c1" name="dei:LocalPhoneNumber">8 8233 0881</ix:nonNumeric> &#160;&#160;
E: <ix:nonNumeric contextRef="c1" name="dei:ContactPersonnelEmailAddress">corporate@imtechltd.com</ix:nonNumeric></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Name, Telephone, E-mail and/or Facsimile number
and Address of Company Contact Person)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities registered or to be registered pursuant to Section&#160;12(b)
of the Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; width: 32%; text-align: center"><span style="font-size: 10pt"><b>Title of each class</b></span></td> <td style="padding-bottom: 1.5pt; width: 2%">&#160;</td> <td style="border-bottom: Black 1.5pt solid; width: 32%; text-align: center"><span style="font-size: 10pt"><b>Trading Symbol(s)</b></span></td> <td style="padding-bottom: 1.5pt; width: 2%">&#160;</td> <td style="border-bottom: Black 1.5pt solid; width: 32%; text-align: center"><span style="font-size: 10pt"><b>Name of each exchange&#160;on<br/> which registered</b></span></td> </tr> <tr style="background-color: rgb(204,238,255)"> <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="dei:Security12bTitle"><span style="font-size: 10pt">Ordinary Shares</span></ix:nonNumeric></td> <td>&#160;</td> <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="dei:TradingSymbol"><span style="font-size: 10pt">IMTE</span></ix:nonNumeric></td> <td>&#160;</td> <td style="text-align: center"><span style="font-size: 10pt"><ix:nonNumeric contextRef="c0" name="dei:SecurityExchangeName">NASDAQ</ix:nonNumeric> Capital Market </span></td> </tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Securities registered or to be registered pursuant
to Section 12(g) of the Act. <b>None</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Securities for which there is a reporting obligation
pursuant to Section 15(d) of the Act. <b>None</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate the number of outstanding shares of each
of the issuer&#8217;s classes of capital or common stock as of the close of the period covered by the annual report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>The number of ordinary shares, as of March
15, 2023 is <ix:nonFraction contextRef="c2" decimals="INF" format="ixt:num-dot-decimal" name="dei:EntityCommonStockSharesOutstanding" scale="0" unitRef="shares">20,687,807</ix:nonFraction></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark if the registrant is a
well-known seasoned issuer, as defined in Rule 405 of the Securities Act.&#160;<span style="font-family: Times New Roman, Times, Serif">&#9744;</span>&#160;Yes&#160;
<span style="font-family: Times New Roman, Times, Serif">&#9746;</span>&#160;<ix:nonNumeric contextRef="c0" name="dei:EntityWellKnownSeasonedIssuer">No</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If this report is an annual or transition report,
indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act
of 1934.&#160; <span style="font-family: Times New Roman, Times, Serif">&#9744;</span> &#160;Yes <span style="font-family: Times New Roman, Times, Serif">&#9746;</span>
&#160;<ix:nonNumeric contextRef="c0" name="dei:EntityVoluntaryFilers">No</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days.&#160; <span style="font-family: Times New Roman, Times, Serif">&#9746;</span> &#160;<ix:nonNumeric contextRef="c0" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric>&#160;
<span style="font-family: Times New Roman, Times, Serif">&#9744;</span> &#160;No</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (&#167;232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).&#160;
<span style="font-family: Times New Roman, Times, Serif">&#9746;</span> &#160;<ix:nonNumeric contextRef="c0" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric>&#160; <span style="font-family: Times New Roman, Times, Serif">&#9744;</span>
&#160;No</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer or an emerging growth company. See definition of &#8220;large
accelerated filer&#8221;, &#8220;accelerated filer&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="width: 0.25in; text-align: center">&#160;</td> <td style="white-space: nowrap; width: 25%; text-align: center"><span style="font-size: 10pt">Large accelerated filer <span style="font-family: Times New Roman, Times, Serif">&#9744;</span></span></td> <td style="white-space: nowrap; width: 25%; text-align: center"><span style="font-size: 10pt">Accelerated filer <span style="font-family: Times New Roman, Times, Serif">&#9744;</span></span></td> <td style="white-space: nowrap; width: 25%; text-align: right"><span style="font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated filer</ix:nonNumeric> <span style="font-family: Times New Roman, Times, Serif">&#9746;</span><br/>
Emerging growth company <ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:EntityEmergingGrowthCompany"><span style="font-family: Times New Roman, Times, Serif">&#9746;</span></ix:nonNumeric></span></td> <td style="width: 1%; text-align: center">&#160;</td> <td style="width: 5%; text-align: center">&#160;</td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company that prepares its
financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition
period for complying with any new or revised financial accounting standards&#8224; provided pursuant to Section 13(a) of the Exchange
Act. <ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityExTransitionPeriod"><span style="font-family: Times New Roman, Times, Serif">&#9744;</span></ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If securities are registered pursuant
to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect
the correction of an error to previously issued financial statements.&#160;&#9744;</p><div>

</div><p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether any
of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's
executive officers during the relevant recovery period pursuant to &#167;240.10D-1(b).&#160;&#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether
the registrant has filed a report on and attestation to its management&#8217;s assessment of the effectiveness of its internal control
over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that
prepared or issued its audit report. &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If securities are registered
pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing
reflect the correction of an error to previously issued financial statements. &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether
any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the
registrant's executive officers during the relevant recovery period pursuant to &#167;240.10D-1(b). &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark which basis of accounting
the registrant has used to prepare the financial statements included in this filing:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 14.3pt 0pt 37.5pt; text-align: justify; text-indent: 35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="width: 0.25in; text-align: center">&#160;</td> <td style="width: 25%"><span style="font-size: 10pt">U.S. GAAP <span style="font-family: Times New Roman, Times, Serif">&#9744;</span></span></td> <td style="text-align: right"><span style="font-size: 10pt"><span style="-sec-ix-hidden: hidden-fact-1">International Financial Reporting Standards as issued</span><br/>
by the International Accounting Standards Board</span></td> <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> &#160;&#9746;</span></td> <td style="width: 11%; text-align: right"><span style="font-size: 10pt">Other <span style="font-family: Times New Roman, Times, Serif">&#9744;</span></span></td> <td style="width: 6%; text-align: center">&#160;</td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If &#8220;Other&#8221; has been checked in response
to the previous question, indicate by check mark which financial statement item the registrant has elected to follow. &#160;<span style="font-family: Times New Roman, Times, Serif">&#9744;</span> &#160;Item 17&#160; <span style="font-family: Times New Roman, Times, Serif">&#9744;</span>
&#160;Item 18</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If this is an annual report, indicate by check
mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#9744;</span> &#160;Yes&#160;&#160;&#160;&#160; <span style="font-family: Times New Roman, Times, Serif"><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityShellCompany">&#9746;</ix:nonNumeric>
</span>&#160;No</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin: 0pt">&#160;</p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>TABLE OF CONTENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_001"><span style="font-size: 10pt">INTRODUCTION</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">ii</span></td></tr>
  <tr style="vertical-align: top; ">
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_002"><span style="font-size: 10pt">PART
    I</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">1</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="width: 10%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 1.&#160;&#160;</span></td>
    <td style="width: 80%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_003"><span style="font-size: 10pt">Identity
    of Directors, Senior Management and Advisers</span></a></span></td>
    <td style="width: 10%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">1</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 2.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_004"><span style="font-size: 10pt">Offer
    Statistics and Expected Timetable</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">1</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 3.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_005"><span style="font-size: 10pt">Key
    Information</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">1</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 4.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_006"><span style="font-size: 10pt">Information
    on the Company</span></a></span></td>
    <td style="text-align: center">28</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 4A.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_007"><span style="font-size: 10pt">Unresolved
    Staff Comments</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">44</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 5.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_008"><span style="font-size: 10pt">Operating
    and Financial Review and Prospects</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">44</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 6.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_009"><span style="font-size: 10pt">Directors,
    Senior Management and Employees</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">54</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 7.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_010"><span style="font-size: 10pt">Major
    Shareholders and Related Party Transactions</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">61</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 8.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_011"><span style="font-size: 10pt">Financial
    Information</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">63</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 9.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_012"><span style="font-size: 10pt">The
    Offer and Listing</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">63</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 10.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_013"><span style="font-size: 10pt">Additional
    Information</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">63</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 11.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_014"><span style="font-size: 10pt">Quantitative
    and Qualitative Disclosures About Market Risks</span></a></span></td>
    <td style="text-align: center">78</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 12.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_015"><span style="font-size: 10pt">Description
    of Securities Other than Equity Securities</span></a></span></td>
    <td style="text-align: center">78</td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_016"><span style="font-size: 10pt">PART
    II</span></a></span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center">79</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 13.&#160;&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_017"><span style="font-size: 10pt">Defaults,
    Dividend Arrearages and Delinquencies</span></a></span></td>
    <td style="text-align: center">79</td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 14.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_018"><span style="font-size: 10pt">Material
    Modifications to the Rights of Security Holders and Use of Proceeds</span></a></span></td>
    <td style="text-align: center">79</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 15.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_019"><span style="font-size: 10pt">Controls
    and Procedures</span></a></span></td>
    <td style="text-align: center">79</td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 15T</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_020"><span style="font-size: 10pt">Controls
    and Procedures</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">80</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_021"><span style="font-size: 10pt">Reserved</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">80</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16A.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_022"><span style="font-size: 10pt">Audit
    Committee Financial Expert</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">80</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16B.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_023"><span style="font-size: 10pt">Code
    of Ethics</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">80</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16C.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_024"><span style="font-size: 10pt">Principal
    Accountant Fees and Services</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">81</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16D.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_025"><span style="font-size: 10pt">Exemptions
    from the Listing Standards for Audit Committees</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">81</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16E.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_026"><span style="font-size: 10pt">Purchases
    of Equity Securities by the Issuer and Affiliated Purchasers</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">81</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16F.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_027"><span style="font-size: 10pt">Change
    in Registrant&#8217;s Certifying Accountant</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">82</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16G.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_028"><span style="font-size: 10pt">Corporate
    Governance</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">82</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16H.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_029"><span style="font-size: 10pt">Mine
    Safety Disclosure</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">82</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16I.</span></td>
    <td style="text-align: justify"><p><span style="font-family: Times New Roman, Times, Serif"><a href="#a_035">Disclosure Regarding
                                    Foreign Jurisdictions that Prevent Inspections.</a></span></p>
</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">82</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_030"><span style="font-size: 10pt">PART
    III</span></a></span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">83</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 17.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_031"><span style="font-size: 10pt">Financial
    Statements</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">83</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 18.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_032"><span style="font-size: 10pt">Financial
    Statements</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">83</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 19.</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_034"><span style="font-size: 10pt">Exhibits</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">84</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><a href="#a_033"><span style="font-size: 10pt">SIGNATURES</span></a></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">85</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->i<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><div><a id="a_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>INTRODUCTION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Integrated Media Technology Limited was incorporated
under the laws of the Commonwealth of Australia on August 8, 2008. As used in this annual report, the terms &#8220;we,&#8221; &#8220;us,&#8221;
&#8220;our&#8221;, &#8220;IMTE&#8221;, and the &#8220;Company&#8221; mean Integrated Media Technology Limited and its subsidiaries, unless otherwise
indicated. In this annual report on Form 20-F references to:&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;Australia&#8221; are to the Commonwealth of Australia;</span></p>
                                    <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;Australian dollars&#8221; or &#8220;A$&#8221; are to the currency of Commonwealth of Australia;</span></p>
                                    <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;China&#8221; or the &#8220;PRC&#8221; are to the People&#8217;s Republic of China, excluding Taiwan and the special administrative regions of Hong Kong and Macau for the purposes of this annual report only;</span></p>
                                    <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;the Group&#8221; or &#8220;Group&#8221; refers to Integrated Media Technology Limited and its subsidiaries;</span></p>
                                    <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;Hong Kong dollar&#8221; are to the official currency of Hong Kong;</span></p>
                                    <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;Korea&#8221; or &#8220;South Korea&#8221; are to Republic of Korea;</span></p>
                                    <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;NASDAQ&#8221; are to the NASDAQ Stock Market;</span></p>
                                    <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;SEC&#8221; means the United States Securities and Exchange Commission;</span></p>
                                    <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;shares&#8221;, &#8220;Shares&#8221; or &#8220;Ordinary Shares&#8221; are to the ordinary shares of the Company, no par value;</span></p>
                                    <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;U.S. dollars&#8221; or &#8220;US$&#8221; are to the currency of the United States of America;</span></p>
                                    <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;Won&#8221; are to the legal currency of South Korea;</span></p>
                                    <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;Hong Kong&#8221; are to the Hong Kong Special Administrative Region;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;RMB&#8221; and &#8220;Renminbi&#8221; are to the legal currency of China.</span></p>
                                    <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;MYR&#8221; are to the legal currency of Malaysia;</span></p>
                                    <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;EUR&#8221; are to the legal currency of Europe;</span></p>
                                    <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;GBP&#8221; are to the legal currency of United Kingdom.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our consolidated financial statements appearing
in this annual report on Form 20-F are prepared in Australian dollars and in accordance with the International Financial Reporting Standards,
or IFRS, as issued by the International Accounting Standards Board, or IASB. Our consolidated financial statements appearing in this annual
report on Form 20-F comply with both the IFRS and Australian equivalents to IFRS, or A-IFRS. Compliance with Australian Accounting Standards
ensures that the financial statements and notes also comply with IFRS.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Statements made in this annual report on Form
20-F concerning the contents of any contract, agreement or other documents are summaries of such contracts, agreements or documents and
are not complete descriptions of all of their terms. If we filed any of these documents as an exhibit to this annual report or to any
annual report that we previously filed, you may read the document itself for a complete description of its terms.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Except for the historical information contained
in this annual report on Form 20-F, the statements contained in this annual report on Form 20-F are &#8220;forward-looking statements&#8221;
which reflect our current view with respect to future events and financial results. We urge you to consider that statements which use
the terms &#8220;anticipate,&#8221; &#8220;believe,&#8221; &#8220;do not believe,&#8221; &#8220;expect,&#8221; &#8220;plan,&#8221; &#8220;intend,&#8221;
&#8220;estimate,&#8221; and similar expressions are intended to identify forward-looking statements. We remind investors that forward-looking
statements are merely predictions and therefore inherently subject to uncertainties and other factors and involve known and unknown risks
that could cause the actual results, performance, levels of activity, or our achievements, or industry results, to be materially different
from any future results, performance, levels of activity, or our achievements expressed or implied by such forward-looking statements.
Investors are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date hereof. Except
as required by applicable law, including the securities laws of the United States, we undertake no obligation to publicly release any
update or revision to any forward-looking statements to reflect new information, future events or circumstances, or otherwise after the
date hereof. Please see the Risk Factors section that appears in &#8220;Item 3. Key Information - D. Risk Factors.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PART I</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><div><a id="a_003"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM 1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_004"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM 2. OFFER STATISTICS AND EXPECTED TIMETABLE</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM 3. KEY INFORMATION</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>A. [Reserved]</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>B. Capitalization and Indebtedness</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>C. Reasons for the Offer
and Use of Proceeds</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>D. Risk Factors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following risks relate specifically to our
business and should be considered carefully. Our business, financial condition and results of operations could be harmed by any of the
following risks. The risks and uncertainties described below are not the only ones that we face. Additional risks and uncertainties not
presently known to us or that we currently believe to be immaterial may also adversely affect our business. If any of the following risks
and uncertainties develops into actual events, our business, financial condition, and results of operations could be materially and adversely
affected, and the trading price of our Ordinary Shares could decline. As a result of the above factors, the trading price of our Ordinary
Shares could decline, and the holders could lose part or all of their investment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 5; Options: NewSection; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>General Risks</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>The recurrence of the coronavirus disease (&#8220;COVID-19&#8221;),
or similar adverse public health developments in the countries we operate in now and in the future, may materially and adversely affect
our business and operating results.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From 2020 to 2022, COVID-19 adversely impacted
countries, communities, supply chains and markets globally. In 2023, COVID-19 has generally subsided, and markets and industries have
generally returned to pre-pandemic days. There is the risk of the recurrence of new variants of COVID-19&#160;which may result in the
return in travel restrictions, border control, and shutdown of businesses. We may experience impact from quarantines and market downturns
related to pandemic fears and impact on our workforce if the virus spreads again. COVID-19 affects our workforce and supplier&#8217;s workforce,
and as a result we could experience interruption to our business and operations and may experience delays or the inability to deliver
goods on a timely basis. In addition, one or more of our customers, partners, service providers or suppliers may experience financial
distress, delayed or defaults on payment, file for bankruptcy protection, sharp diminishing of business, or suffer disruptions in their
business due to the outbreak. The extent to which the COVID-19 impacts our results are highly uncertain and will include emerging information
concerning the severity of COVID-19 in the future and the actions taken by governments at various levels and private businesses to attempt
to contain the virus. Wider-spread COVID-19 in&#160;the countries we operate&#160;and globally could prolong the deterioration in economic
conditions and could cause decreases in demand and reduce and/or negatively impact our ability to grow our revenues. Any decreased collectability
of accounts receivable, bankruptcy of small and medium businesses, or early termination of agreements due to deterioration in economic
conditions could negatively impact our results of operations. Although the Company is taking measures to mitigate the effect as much as
possible, there is no assurance that the steps will be sufficient.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.05pt 0pt 0; text-align: justify; "></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.05pt 0pt 0; text-align: justify; "></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.05pt 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Geopolitical and other challenges and uncertainties
due to the ongoing military conflict between Russia and Ukraine could have a material adverse effect on the global economy, certain material
and commodity prices and our business.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Global markets are currently operating in a period
of economic uncertainty, volatility and disruption following Russia&#8217;s full-scale invasion of Ukraine on February 24, 2022. Although
the length and impact of the ongoing military conflict is highly unpredictable, the conflict in Ukraine and any other geopolitical tensions
could have an adverse effect on the economy and business activity globally and lead to:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">credit and capital market disruptions;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">significant volatility in commodity prices (such as grains, fertilizer inputs and oil and gas);</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">increased expenses related to direct and indirect materials used in our production process (i.e., packaging, logistics and inputs, among others);</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
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    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">increase in interest rates and inflation in the markets in which we operate, which may contribute to further increases in the prices of energy, oil and other commodities; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
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  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any such event may increase our costs and adversely
affect our business if we are not able to pass such increased costs onto our customers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Additionally, Russia&#8217;s prior annexation
of Crimea, recent recognition of two separatist republics in the Donetsk and Luhansk regions of Ukraine and subsequent military interventions
in Ukraine have led to sanctions and other penalties being levied by the United States, European Union and other countries against Russia,
Belarus, the Crimea Region of Ukraine, the so-called Donetsk People&#8217;s Republic, and the so-called Luhansk People&#8217;s Republic,
including the agreement to remove certain Russian financial institutions from the Society for Worldwide Interbank Financial Telecommunication,
or SWIFT, payment system. Additional potential sanctions and penalties have also been proposed and/or threatened. Russian military actions,
the resulting sanctions and Russian counter measures or retaliatory actions (including cyberattacks and espionage) could adversely affect
the global economy and financial markets and lead to further instability and lack of liquidity in capital markets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The impact of these measures, as well as potential
responses to them by Russia, is currently unknown and, while we currently have no exposure to Russia and Ukraine, current and future measures
could significantly and adversely affect our business, financial condition and results of operations, including, for example, increase
in costs of exporting to Europe for our halal products, potential sanctions in the marketing of our products to Russia and threats to
the safety of our employees in locations close to the conflict. Geopolitical and economic risks have also increased over the past few
years as a result of trade tensions between the United States and China, Brexit, and the rise of populism. Growing tensions may lead,
among others, to a deglobalization of the world economy, an increase in protectionism or barriers to immigration, a general reduction
of international trade in goods and services and a reduction in the integration of financial markets, any of which could materially and
adversely affect our business, financial condition, and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are continuing to monitor the situation in
Russia, Ukraine and globally and assess its potential impact on our business. Any of the abovementioned factors could adversely affect
our business, prospects, financial condition, and operating results. The extent and duration of the military action, sanctions and resulting
market disruptions are impossible to predict, but could be substantial. Any such disruptions may also magnify the impact of other risks
described elsewhere in this annual report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Risks Related to Our Business</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>We have a history of operating losses and may not achieve profitability
in the future.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have a long history of operating losses and,
unless we are able to generate sufficient and consistent revenue, we will incur losses from operations and may not achieve or maintain
profitability. As of December 31, 2022, we had an accumulated deficit of A$49,784,862. For the year ended December 31, 2022 we recorded
loss of A$13,862,503 which was mainly resulted from the Company&#8217;s operating costs and the limited sales operation due to the restriction
on travel to roll out our operation in halal certification and sale of halal products, air filter business and switchable glass. In 2023
we will start to roll out these businesses but there is no certainty that we can derive profitability from these businesses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If we fail to achieve profitability, or if we
are unable to fund our continuing operations, our business will be harmed, and the holders of our Ordinary Shares could lose all or part
of their investment. There is a substantial risk that we may not be able to fund the new businesses in nano-coated plate filters, the
lamination operation for switchable glass, halal certification and sale of halal products, and operating of a digital assets exchange.
We will rely on deploying these businesses to generate revenue in the future. It is possible that none of them will be successfully commercialized,
which would prevent us from achieving and maintaining profitability.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We have a limited operating history, and it
may be difficult for potential investors to evaluate our business.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are just starting our businesses in nano-coated
plate filters, the lamination operation for switchable glass, halal certification and sale of halal products, and operating of a digital
assets exchange (&#8220;New Businesses&#8221;). Our limited operating history in these New Businesses makes it difficult for potential
investors to evaluate our New Businesses or prospective operations with long term view. We are subject to all the risks inherent in the
initial organization, financing, expenditures, complications and delays inherent in these relatively new businesses. Our New Businesses
may face delays in sales and financing from suppliers due to our new entry into the market of our products or services which may face
challenges in consumer recognition and acceptance, where more established players and products have better resources to penetrate the
markets. Moreover, as a new entrant in these competitive markets, we face many questions about our Company, organization, finances, and
product information before distributors are willing to carry our products into their network. Thus, it takes additional time to establish
a distributor network for our products, and for these distributors to accept our products into their network. Our products may never
be accepted by distributors and thereby hinder our ability to sell our products in the target markets. Investors should evaluate an investment
in us considering the uncertainties encountered by such companies in a competitive environment. Our New Businesses is dependent upon
the implementation of our business plan for each business segment, as well as the ability to access continuous innovation in our products
and improve our services. There can be no assurance that our efforts will be successful or that we will be able to attain profitability.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We will require additional financing in the
future to sufficiently fund our operations.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We incurred significant losses for the past 3
years from 2020 to 2022, and we may incur losses in the future as we continue to develop our businesses in nano-coated plat filters,
the lamination operation for switchable glass, halal certification and sale of halal products and operating of a digital assets exchange.
Our actual cash requirements may vary from those now planned and will depend upon many factors, including: the timing, costs and results
of commercialization of our products; the commercial potential of our products; our ability to outsource manufacturing capabilities;
and the status and timing of competitive developments.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We anticipate that as the development of our
businesses including the capital-intensive lamination operation for our switchable glass operation, will require additional funds to
achieve our long-term goals of commercialization. In addition, we will require funds to defend our intellectual property rights, outsource
manufacturing capacity, develop marketing and sales capability and fund operating expenses for all our products. We intend to seek such
additional funding through public or private financing and or other arrangements with corporate partners. However, such financing, licensing
opportunities or other arrangements may not be available from any sources on acceptable terms, or at all. Any shortfall in funding could
result in our having to curtail or sell or cease our operations, which would harm our business, financial conditions, and results of
operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>There is substantial doubt about our ability to continue as a going
concern, which may affect our ability to obtain future financing and may require us to curtail or cease our operations.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our consolidated financial statements as of December&#160;31,&#160;2022
were prepared under the assumption that we will continue as a going concern. At December&#160;31,&#160;2022, we had cash and cash equivalents
of $74,106. We estimate that our existing cash resources will not be sufficient to fund our operations into the first quarter of 2024.&#160;Our
ability to continue as a going concern will depend on our ability to obtain additional equity or debt financing, attain further operating
efficiencies, reduce or contain expenditures and increase revenues. Based on these factors, management determined that there is substantial
doubt regarding our ability to continue as a going concern. Our independent registered public accounting firm expressed substantial doubt
as to our ability to continue as a going concern in its report included elsewhere in this Form 20-F.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If we are unable to continue as a going concern,
we may have to liquidate our assets and may receive less than the value at which those assets are carried on our audited financial statements,
and it is likely that investors will lose all or part of their investment. When we seek additional financing to fund our business activities
as a result of the substantial doubt about our ability to continue as a going concern, investors or other financing sources may be unwilling
to provide additional funding to us on commercially reasonable terms or at all.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We have limited cash resources and if we cannot
raise additional funds or generate more revenues, we will not be able to pay our vendors and will probably not be able to continue as
a going concern.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We will need to raise additional funds to pay
outstanding debts, purchase lamination equipment, vendor invoices and execute our business plan. Our future cash flows depend on our ability
to enter, and be paid under, contracts with our distributors for the sale of halal products, switchable glass and nano-coated plate filters
and air purifiers. There can be no assurance that additional funds will be available when needed from any source or, if available, will
be available on terms that are acceptable to us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We may be required to pursue sources of additional
capital through various means, including joint venture projects and debt or equity financing. Future financing through equity investments
will be dilutive to existing shareholders. Also, the terms of securities we may issue in future capital transactions may be more favorable
for our new investors. Newly issued securities may include preferences, superior voting rights, and the issuance of warrants or other
convertible securities, which will have additional dilutive effects. Further, we may incur substantial costs in pursuing future capital
and/or financing, including investment banking fees, legal fees, accounting fees, printing and distribution expenses and other costs.
We may also be required to recognize non-cash expenses in connection with certain securities we may issue, such as convertible notes and
warrants, which will adversely impact our financial condition and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our ability to obtain needed financing may be
impaired by such factors as the weakness of capital markets and the fact that we have incurred a substantial loss in the past few years
which could impact the availability or cost of future financing. If the amount of capital we are able to raise from financing activities,
together with our revenues from operations, is not sufficient to satisfy our capital needs, even to the extent that we reduce our operations,
we may be required to sell or cease operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our limited operating history and rapidly evolving
business makes it difficult for us to accurately forecast revenues and expenses, and it may be difficult for potential investors to evaluate
our business.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have a limited operating history on which to
base an evaluation of our business and prospects, especially since our businesses are recently established. Our operating results may
fluctuate because of a number of factors, many of which are outside of our control. For these reasons, comparing our operating results
on a period-to-period basis may not be meaningful, and you should not rely on our past results as an indication of our future performance.
Our prospects must be considered in light of inherent risks, expenses, and difficulties encountered by companies in their early stages
of development.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Some of the other risks and uncertainties of our
business relate to our ability to:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">offer innovative products and services across our businesses
to attract and retain customer base;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">attract customers;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">increase awareness of our brand and continue to develop consumer
and customer loyalty;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">respond to competitive market conditions;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">respond to changes in our regulatory environment;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">manage risks associated with intellectual property rights;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">maintain effective control of our costs and expenses;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">raise sufficient capital to sustain and expand our business;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">attract, retain and motivate qualified personnel; and</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">upgrade our technology to support increased traffic and expanded
services.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If we are unsuccessful in addressing any of these
risks and uncertainties, our business may be materially and adversely affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>The development of our business is dependent
upon the completion and integration of acquisitions and other transactions that have only recently closed or incurred in the future.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our business may not be successful if we are unable
to successfully operate and integrate businesses we acquire such as the nano-coated plate filter business. Accordingly, it is difficult
to evaluate our business based upon our historical financial results. We expect to continually look for new businesses to acquire to develop
and grow our operations. If we fail to identify such businesses or are unable to acquire such businesses on reasonable terms, or fail
to successfully integrate such businesses, our operating results and prospects could be harmed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We may be unsuccessful in integrating the operations
of the business we have acquired or expect to acquire in the future</b>.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, we may acquire businesses,
assets, or securities of companies that we believe will provide a strategic fit with our business. We integrate acquired businesses with
our existing operations; our overall internal control over financial reporting processes; and our financial, operations, and information
systems. If the financial performance of our business, as supplemented by the assets and businesses acquired, does not meet our expectations,
it may make it more difficult for us to deliver positive results from the combined operations and may fail to meet market expectations.
We may not effectively assimilate the business or product offerings of acquired companies into our business or within the anticipated
costs or timeframes, retain key customers and suppliers or key employees of acquired businesses, or successfully implement our business
plan for the combined business. In addition, our final determinations and appraisals of the estimated fair value of assets acquired and
liabilities assumed in our acquisitions may vary materially from earlier estimates and we may fail to realize fully anticipated cost savings,
growth opportunities or other potential synergies. We cannot assure that the fair value of acquired businesses or investments will remain
constant.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We face significant competition and may suffer
from a loss of customers as a result.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We expect to face significant competition in our
nano-coated plate filter, switchable glass, halal products and digital assets marketplace businesses, particularly from other companies
that seek to provide similar products and services. Many of these competitors have significantly greater financial resources and more
personnel than we have. They may also have longer operating histories and more experience in attracting, retaining and managing customers.
They may use their experience and resources to compete with us in a variety of ways, including by competing more for users, customers,
distributors, media channels and by investing more heavily in research and development and making acquisitions. If we fail to compete
effectively, our business, financial condition and results of operation will be adversely affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Exchange rate fluctuations will continue to
affect our reported results of operations.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The functional currency of each of our Group&#8217;s
entities is measured using the currency of the primary economic environment in which that entity operates. For our operations in Malaysia,
the functional currency for the companies operating in these territories will have a functional currency of Malaysia Ringgit. Substantially
all our revenues are realized, and a significant portion of our operating costs are incurred in U.S. dollars and Euros. Movement in currency
exchange rates will also affect cash denominated in U.S. dollars, Euros and Australian dollars and therefore will affect our reported
results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Changes in currency exchange rates that increase
the relative value of the U.S. dollar may make it more difficult for us to compete with foreign manufacturers on price, may reduce our
foreign currency denominated sales when expressed in dollars, or may otherwise have a material adverse effect on our sales and operating
results. A significant increase in our foreign currency denominated sales would increase our risk associated with foreign currency fluctuations.
A weakness in the U.S. dollar relative to the various Asian currencies, especially the Malaysia Ringgit, could increase our product costs.
Fluctuations in the currency exchange rates have, and may continue to, adversely affect our operating results.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We have limited manufacturing experience with
our production candidates. Delays in manufacturing sufficient quantities of products may negatively impact our business and operations.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have limited manufacturing experience. We will
manufacture nano-coated plate filters and we expect to operate the lamination lines for the switchable glass in 2023, but we may not have
the expertise, staffing and technical capability to operate a successful and profitable manufacturing operation. We may need to develop
additional manufacturing resources, enter collaborative arrangements with other parties or have third parties manufacture our products
on a contract basis. We may not have access, on acceptable terms, to financing required to scale-up production and develop commercial
manufacturing processes. We may not be able to enter collaborative or contractual arrangements on acceptable terms with third parties
that will meet our requirements for quality, quantity, and timeliness. Such delays and hurdles could harm our business, financial condition,
and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>To the extent we rely significantly on contractors,
we will be exposed to risks related to the business conditions of our contractors.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We rely on a variety of contractors to manufacture
our air filters and air purifier products. Adverse events that affect one or more of our contractors could adversely affect us. For example:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
contractor is unable to retain key staff that have been working on our manufacturing orders;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
contractor produces substandard products that are unacceptable to us;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
contractor is unable to sustain operations due to financial or other business issues;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
contractor loses its business permits or licenses that may be required to manufacture our products; or</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">errors,
negligence or misconduct that occur within a contractor may adversely affect our business concerns although we may not be directly responsible.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>To the extent we are able to enter into collaborative
arrangements or strategic alliances, we will be exposed to risks related to those collaborations and alliances.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">An important element of our strategy for developing,
manufacturing and commercializing our nano-coated plate filter and halal products is entering into partnerships and strategic alliances
with other distribution companies or other industry participants to advance our distribution capabilities and enable us to maintain our
financial and operational capacity. We may not be able to negotiate alliances on acceptable terms, if at all. Although we are not currently
parties to any collaborative arrangements or strategic alliances that we believe are material to our business. In the future we may rely
on collaborative arrangements or strategic alliances to complete the development and commercialization of some of our nano-coated plate
filter and halal products. Although we have no specific reason to believe that we will be at a disadvantage when negotiating such collaborative
arrangements or strategic alliances, our negotiating position will be influenced by our financial capacity at the relevant time to continue
the development and commercialization of the relevant products, as well as the timing of any such negotiations and the stage of development
of the relevant product candidate. These arrangements may result in us receiving less revenue than if we sold such products directly,
may place the development, sales, and marketing of our products outside our control, may require us to relinquish important rights or
may otherwise be on terms unfavorable to us. Collaborative arrangements or strategic alliances will subject us to several risks, including
the risk that:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">we
may not be able to control the amount and timing of resources that our strategic partners/collaborators may devote to our products;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
strategic partners/collaborators may experience financial difficulties;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">we
may be required to relinquish important rights such as marketing and distribution rights;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">business
combinations or significant changes in a collaborator&#8217;s business strategy may also adversely affect a collaborator&#8217;s willingness or ability
to complete its obligations under any arrangement;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
collaborator could independently move forward with a competing product developed either independently or in collaboration with others,
including our competitors; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborative
arrangements are often terminated or allowed to expire, which would delay the development and may increase the cost of developing our
product candidates.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 10; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We may face intellectual property infringement
claims and other related claims that could be time-consuming and costly to defend and may result in our inability to continue providing
certain of our existing services.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Technology and service companies are frequently
involved in litigation based on allegations of infringement of intellectual property rights, unfair competition, and invasion of privacy,
defamation, and other violations of third-party rights. The validity, enforceability, and scope of protection of intellectual property
are uncertain and continually evolving. In addition, many parties are actively developing and seeking protection for electronics technologies,
including seeking patent protections. There may be patents issued or pending that are held by others that cover significant aspects of
our technologies, products, business methods or services. As we face increasing competition and as litigation becomes more common in the
United States and elsewhere in Europe and Asia for resolving commercial disputes, we face a higher risk of being the subject of intellectual
property infringement claims.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Intellectual property litigation is expensive
and time-consuming and could divert resources and management attention from the operations of our businesses. If there is a successful
claim of infringement, we may be required to pay substantial fines and damages or enter into royalty or license agreements that may not
be available on commercially acceptable terms, if at all. Our failure to obtain a license of the rights on a timely basis could harm our
business. Any intellectual property litigation could have a material adverse effect on our business, financial condition or results of
operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>If we fail to maintain an effective system
of internal control over financial reporting, we may not be able to accurately report our financial results or prevent fraud.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are subject to reporting obligations under
the U.S. securities laws. The SEC, as required by Section 404 of the Sarbanes-Oxley Act of 2002, adopted rules requiring every public
company to include in its annual report a management report on such company&#8217;s internal controls over financial reporting which contains
management&#8217;s assessment of the effectiveness of the company&#8217;s internal controls over financial reporting. In addition, if the Company
qualifies under certain revenue or market capitalization test an independent registered public accounting firm must attest to and report
on management&#8217;s assessment of the effectiveness of the company&#8217;s internal controls over financial reporting. In addition, an independent
registered public accounting firm must attest to and report on management&#8217;s assessment of the effectiveness of the company&#8217;s internal
controls over financial reporting. Our management may conclude that our internal controls over financial reporting are not effective.
Moreover, even if our management concludes that our internal controls over financial reporting are effective, our independent registered
public accounting firm may still decline to attest to our management&#8217;s assessment or may issue a report that is qualified if they are
not satisfied with our controls or the level at which our controls are documented, designed, operated or reviewed, or if it interprets
the relevant requirements differently from us. Our reporting obligations as a public company will place a significant strain on our management,
operational and financial resources and systems for the foreseeable future. We are a Company with a small team of accounting personnel
and other resources with which to address our internal financial controls and procedures. If we fail to timely achieve and maintain the
adequacy of our internal financial controls, we may not be able to conclude that we have effective internal controls over financial reporting
at a reasonable assurance level. Moreover, effective internal controls over financial reporting are necessary for us to produce reliable
financial reports and are important to help prevent fraud. As a result, our failure to achieve and maintain effective internal controls
over financial reporting could result in the loss of investor confidence in the reliability of our financial statements, which in turn
could harm our business and negatively impact the market price of our shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>If we fail to attract customers for our nano-coat
plated filter, switchable glass products, halal products and services, and digital asset marketplace, our growth prospects could be seriously
harmed.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our distributors will not work with us if our
products and services offerings do not sell well or do not have adequate sales margin for their sales channels. In addition, our customers
will not maintain their business relationships with us if we cannot secure attractive competitive products and service offerings. Failure
to retain customers, distributors or channel partners could seriously harm our business and growth prospects.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Because we primarily rely on distributors in
distributing our halal products, nano-coated plate filter products and switchable glass products, our failure to retain key distributors
or attract additional distributors could materially and adversely affect our business.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We mainly rely on distributors to sell our halal
products, nano-coated plate filter products and switchable glass products. If our distributors do not provide quality services to its
customers, they may lose customers and our results of operations may be materially and adversely affected indirectly. There is no assurance
that we can maintain favorable relationships with our current distributors. Our distribution arrangements will be non-exclusive. Furthermore,
some of our potential distributors may have contracts with our competitors or potential competitors and may not sign distribution agreements
with us. If we fail to retain our key distributors or attract additional distributors on terms that are commercially reasonable, our business
and results of operations could be materially and adversely affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 11; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We operate in a capital-intensive industry
and require a significant amount of cash to fund our lamination operations and to manufacture our electronic glass. If we fail to obtain
sufficient capital to fund our lamination equipment and operations, our business, financial condition and future prospects may be materially
and adversely affected.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The operation of manufacturing electronic glass
requires significant and continuous investment in equipment. Manufacturing the electronic glass is costly due to the need to build up
inventory for large construction projects which typically requires the glass to be installed at the final stage of construction. The ability
and possibly the need to fund this working capital requirement may determine the ability to win contracts. If we cannot obtain adequate
capital to meet our capital needs, we may not be able to fully execute our strategic plans for growth and our business, financial condition
and prospects may be materially and adversely affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We are subject to payment processing risk.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our marketplace and e-commerce customers pay for
their services using a variety of different online payment methods. We rely on third parties to process such payments. Acceptance and
processing of these payment methods are subject to certain rules and regulations and require payment of interchange and other fees. To
the extent there are increases in payment processing fees, material changes in the payment ecosystem, such as delays in receiving payments
from payment processors and/or changes to rules or regulations concerning payment processing, our revenues, operating expenses and results
of operations could be adversely impacted.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Security breaches and attacks against our internal
systems and network, and any potential resulting breach or failure to otherwise protect confidential and proprietary information, could
damage our reputation and negatively impact our business, as well as materially and adversely affect our financial condition and results
of operations.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Although we have employed resources to develop
security measures against unauthorized access to our systems and networks, our cybersecurity measures may not successfully detect or prevent
all unauthorized attempts to access the data on our network or compromise and disable our systems. Unauthorized access to our network
and systems may result in the misappropriation of information or data, deletion or modification of user information, or a denial-of-service
or other interruption to our business operations. As techniques used to obtain unauthorized access to or sabotage systems change frequently
and may not be known until launched against us or our third-party service providers, we may be unable to anticipate, or implement adequate
measures to protect against these attacks. If we are unable to avert these attacks and security breaches, we could be subject to significant
legal and financial liability, our reputation would be harmed and we could sustain substantial revenue loss from user dissatisfaction.
We may not have the resources or technical sophistication to anticipate or prevent rapidly evolving types of cyber-attacks. Actual or
anticipated attacks and risks may cause us to incur significantly higher costs, including costs to deploy additional personnel and network
protection technologies, train employees, and engage third-party experts and consultants. Cybersecurity breaches would not only harm our
reputation and business, but also could materially decrease our revenue and net income.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Disruption or failure of our IT systems could
impair our users&#8217; online experience and adversely affect our reputation.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our ability to provide users with a high-quality
online experience on our marketplace and e-commerce platform depends on the continuous and reliable operation of our IT systems. We cannot
assure you that we will be able to procure sufficient bandwidth in a timely manner or on acceptable terms or at all. Failure to do so
may significantly impair user experience on our platform and decrease the overall effectiveness of our platform to our users.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If we experience frequent or persistent service
disruptions, whether caused by failures of our own systems or those of third-party service providers, our users&#8217; experience may
be negatively affected, which in turn, may have a material and adverse effect on our reputation. We cannot assure you that we will be
successful in minimizing the frequency or duration of service interruptions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We face risks related to natural disasters,
health epidemics and other outbreaks, which could significantly disrupt our operations.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are vulnerable to natural disasters and other
calamities. Fire, floods, typhoons, earthquakes, power loss, telecommunications failures, break-ins, war, riots, terrorist attacks or
similar events may give rise to server interruptions, breakdowns, system failures, technology platform failures or internet failures,
which could cause the loss or corruption of data or malfunctions of software or hardware as well as adversely affect our ability to produce
video content or provide products and services on our e-commerce platform.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our business operations could be disrupted if
any of our employees are suspected of having COVID-19, Ebola virus disease, H1N1 flu, H7N9 flu, avian flu, SARS or other epidemic, since
we could require our employees to be quarantined and/or our offices to be disinfected. In addition, our business, financial condition
or results of operations could be materially and adversely affected to the extent that any of these epidemics harms the global economy
in general.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our failure to protect our intellectual property
rights could have a negative impact on our business.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We believe our brand, trade names, trademarks
and other intellectual property are critical to our success. The success of our business depends substantially upon our continued ability
to use our brand, trade names and trademarks to increase brand awareness and to further develop our brand. The unauthorized reproduction
of our trade names or trademarks could diminish the value of our brand and our market acceptance, competitive advantages or goodwill.
In addition, our proprietary information, which has not been patented or otherwise registered as our property, is a component of our competitive
advantage and our growth strategy.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Monitoring and preventing the unauthorized use
of our intellectual property is difficult. The measures we take to protect our brand, trade names, trademarks and other intellectual property
rights may not be adequate to prevent their unauthorized use by third parties. In addition, the application of laws governing intellectual
property rights in Malaysia, China and other countries are uncertain and evolving, and could involve substantial risks to us. To our knowledge,
the relevant authorities in China historically have not protected intellectual property rights to the same extent as the United States.
If we are unable to adequately protect our brand, trade names, trademarks and other intellectual property rights, we may lose these rights
and our business may suffer materially. Further, unauthorized use of our brands, trade names or trademarks could cause brand confusion
among advertisers and harm our reputation as a provider of high quality and comprehensive advertising services. If our brand recognition
decreases, we may lose advertisers and fail in our expansion strategies, and our business, results of operations, financial condition
and prospects could be materially and adversely affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>The creation of non-fungible token (&#8220;NFT&#8221;)
marketplace is dependent on our ability to develop an acceptable blockchain.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our ability to create NFTs that can be minted,
accepted and transferred is dependent on our ability to develop an accepted and secured blockchain. Failure to develop a secured and reliable
blockchain, will adversely affect our ability to create a marketplace where our users can trade, purchase and sell their NFTs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We do not have any access or working relationship
with metaverse universe platform and no assurance can be given that we will have a third party metaverse platform that will be accepted
by our users or generate sufficient interest.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We do not have a metaverse platform to feature
our NFT. It is our intent that we will cooperate with a metaverse platform featuring a virtual world containing immersive experiences
in social networking, gaming and NFT, boasting a wide range of &#8220;online + offline&#8221; and &#8220;virtual + reality&#8221; scenarios
to promote the development of new content by creators and owners of NFT.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>There can be no assurance that the market for
NFTs will be developed and/or sustained, which may materially adversely affect our business operations.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The market for digital assets, including, without
limitation, NFTs, is still nascent. Accordingly, the market for NFTs may not develop, of if a market does develop, such value be maintained.
If no market develops for NFTs in the future, it may be difficult or impossible for us to develop and maintain a marketplace where our
users can trade, purchase and sell their NFTs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>The technology underlying blockchain technology
is subject to a number of industry-wide challenges and risks relating to consumer acceptance of blockchain technology. The slowing or
stopping of the development or acceptance of blockchain networks and blockchain assets would have a material adverse effect on the successful
development of our NFT marketplace platform.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The growth of the blockchain industry is subject
to a high degree of uncertainty regarding consumer adoption and long-term development. The factors affecting the further development of
the blockchain and NFT industry include, without limitation:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Worldwide
growth in the adoption and use of NFTs and other blockchain technologies;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">government
and quasi-government regulation of NFTs and their use, or restrictions on or regulation of access to and operation of blockchain networks
or similar systems;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
maintenance and development of the open-source software protocol of blockchain networks;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes
in consumer demographics and public tastes and preferences;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
availability and popularity of other forms or methods of buying and selling goods and services, or trading assets, including new means
of using government-backed currencies or existing networks;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
extent to which current interest in NFTs represents a speculative &#8220;bubble&#8221;;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">general
economic conditions in the United States and the world;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
regulatory environment relating to NFTs and blockchains; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
decline in the popularity or acceptance of NFTs or other digital assets.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 54pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The NFT industry as a whole has been characterized
by rapid changes and innovations and is constantly evolving. Although it has experienced significant growth in recent years, the slowing
or stopping of the development, general acceptance and adoption and usage of blockchain networks and blockchain assets may deter or delay
the acceptance and adoption of NFTs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The slowing or stopping of the development, general
acceptance and adoption and usage of blockchain networks or blockchain assets may adversely impact the value of NFTs. The value of specific
NFTs relies on the development, general acceptance and adoption and usage of the applicable blockchain network which depends on ability
to readily access the applicable network.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>The prices of digital assets are extremely
volatile.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Decreases in the price of even a single other
digital asset may cause volatility in the entire digital asset industry and may affect the value of other digital assets. &#160;For example,
a security breach or any other incident or set of circumstances that affects purchaser or user confidence in a well-known digital asset
may affect the industry as a whole and may also cause the price of other digital assets, including NFTs, to fluctuate.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>If we cannot continue to innovate technologically
or develop, market and sell new products and services, or enhance existing technology and products and services to meet customer requirements,
our ability to grow our revenue could be impaired.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our growth largely depends on our ability to innovate
and add value to our existing creative platform and to provide our customers and contributors with a scalable, high-performing technology
infrastructure that can efficiently and reliably handle increased customer and contributor usage globally, as well as the deployment of
new features. We will continually make investments to maintain and enhance the technology and infrastructure and to evolve our information
processes and computer systems in order to run our business more efficiently and remain competitive. We may not achieve the anticipated
benefits, significant growth or increased market share from these investments for several&#160;years, if at all. If we are unable to manage
our investments successfully or in a cost-efficient manner, our business and results of operations may be adversely affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>The value of NFT is uncertain and may subject
us to unforeseeable risks.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NFTs are unique, one-of-a-kind digital assets
made possible by certain digital asset network protocols. Because of their non-fungible nature, NFTs introduce digital scarcity and have
become popular as online &#8220;collectibles,&#8221; similar to physical rare collectible items, such as trading cards or art pieces. Like
real world collectibles, the value of NFTs may be prone to &#8220;boom and bust&#8221; cycles as popularity increases and subsequently subsides.
If any of these bust cycles were to occur, it could adversely affect the value of certain of our future strategies. In addition, because
NFTs generally rely on the same types of underlying technologies as digital assets, most risks applicable to digital assets are also applicable
to NFTs, which will subject us to general digital assets risks as described elsewhere in these risk factors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>A particular digital asset&#8217;s status as
a &#8220;security&#8221; in any relevant jurisdiction is subject to a high degree of uncertainty and depending upon the activities undertaken
by our customers utilizing our products and services, we and our customers may be subject to regulatory scrutiny, investigations, fines,
and other penalties, which may adversely affect our business, operating results, and financial condition.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The SEC and its staff have taken the position
that certain digital assets fall within the definition of a &#8220;security&#8221; under the U.S. federal securities laws. The legal test
for determining whether any given digital asset is a security is a highly complex, fact-driven analysis that evolves over time, and the
outcome is difficult to predict. The SEC generally does not provide advance guidance or confirmation on the status of any particular asset
as a security. Furthermore, the SEC&#8217;s views in this area have evolved over time and it is difficult to predict the direction or
timing of any continuing evolution. With respect to various digital assets, there is currently no certainty under the applicable legal
test that such assets are not securities, notwithstanding the conclusions we may draw based on our risk-based assessment regarding the
likelihood that a particular asset could be deemed a &#8220;security&#8221; under applicable laws.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The classification of a digital asset as a security
under applicable law has wide-ranging implications for the regulatory obligations that flow from the offer, sale and trading of such assets.
For example, a digital asset that is a security in the United States may generally only be offered or sold in the United States pursuant
to a registration statement filed with the SEC or in an offering that qualifies for an exemption from registration. Persons that effect
transactions in assets that are securities in the United States may be subject to registration with the SEC as a &#8220;broker&#8221; or
&#8220;dealer.&#8221; Platforms that bring together purchasers and sellers to trade digital assets that are securities in the United States
are generally subject to registration as national securities exchanges, or must qualify for an exemption, such as by being operated by
a registered broker-dealer as an alternative trading system, or ATS, in compliance with rules for ATSs. Persons facilitating clearing
and settlement of securities may be subject to registration with the SEC as a clearing agency. Foreign jurisdictions may have similar
licensing, registration, and qualification requirements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the SEC, foreign regulatory authority, or a
court were to determine that a supported digital asset offered, sold, or traded by one of our customers on a platform provided by us is
a security, our customer would not be able to offer such asset for trading until it was able to do so in a compliant manner, which would
require significant expenditures by the customer. In addition, we or our customer could be subject to judicial or administrative sanctions
for failing to offer or sell the digital asset in compliance with the registration requirements, or for acting as a broker, dealer, or
national securities exchange without appropriate registration. Such an action could result in injunctions, cease and desist orders, as
well as civil monetary penalties, fines, disgorgement, criminal liability, and reputational harm which could negatively impact our business,
operating results, and financial condition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>If we do not effectively manage our sales channel
inventory and product mix, we may incur costs associated with excess inventory, or lose sales from having too few products.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We determine production levels based on our forecasts
of demand for our products. Actual demand for our products depends on many factors, which makes it difficult to forecast. We have experienced
differences between our actual demand and our forecasted demand in the past year and expect differences to arise in the future. If we
improperly forecast demand for our products, we could end up with too many products and be unable to sell the excess inventory in a timely
manner, if at all, or alternatively, we could end up with too few products and not able to satisfy demand. This problem is exacerbated
because we attempt to closely match inventory levels with product demand leaving a limited margin for error. If these events occur, we
could incur increased expenses associated with writing off excessive or obsolete inventory, lose sales, incur penalties for later delivery,
or have to ship products by air freight, a higher cost transportation mode, to meet immediate demand, and suffering a corresponding decline
in gross margins.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We face significant competition, which could
result in decreased demand for our products or services leading to reduced margins or loss of market share and revenue.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We compete in a highly competitive market that
is rapidly evolving in the halal food industry. Many companies have developed, or are expected to develop, products that compete with
or will compete with our products. Furthermore, many of our current and potential competitors have significantly greater resources than
we do. Many of our existing and potential competitors have longer operating histories, greater name recognition and substantially greater
financial, technical, sales, marketing and other resources. These competitors may, among other things, undertake more extensive marketing
campaigns, adopt more aggressive pricing policies, obtain more favorable pricing from suppliers and manufacturers, and exert more influence
on sales channels than we can. Certain of our significant competitors also serve as key sales and marketing channels for our products,
potentially giving these competitors a marketplace advantage based on their knowledge of our business activities and/or their ability
to negatively influence our sales opportunities. Intense competition, rapid technological change and evolving industry standards could
result in less favorable selling terms to our customers, decrease demand for our products or make our products obsolete. Our operating
results and our ability to compete could be adversely affected if we are unable to: successfully and accurately anticipate customer demand;
manage our product transitions, inventory levels and manufacturing processes efficiently; distribute or introduce our products quickly
in response to customer demand and technological advances; differentiate our products from those of our competitors; or otherwise compete
successfully in the markets for our products. If any of our competitors are successful in competing against us, our sales could decline,
our margins could be negatively impacted and we could lose market share, any of which could seriously harm our business and results of
operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>As a branded goods business, our success depends on the value and
relevance of our brand and products to consumers and on our ability to innovate and remain competitive.</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For halal products, consumer tastes, preferences
and behaviors are constantly changing and our ability to anticipate and respond to these changes and to continue to maintain loyalty to
the halal products we distribute is vital to our business. If we are unable to innovate effectively, our sales or margins could be materially
adversely affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The successful introduction of innovative products
and packaging on a periodic basis has become increasingly important to our ability to maintain and grow our sales of halal products. Accordingly,
the continued acceptance of our products and the future degree of market acceptance of any of our products, which may be accompanied by
significant promotional expenditures, is likely to have an important impact on our future financial results.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>We may not be able to compete effectively in the highly competitive
halal food markets.</b></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The halal food markets are highly competitive.
In addition, many of our principal competitors are large, diversified companies with resources significantly greater than ours. We expect
strong competition to continue, including competition for adequate distribution and competition for the limited shelf space for the halal
categories in supermarkets and other retail food outlets. Competition in our product categories is based on product innovation, product
quality, price, brand recognition and loyalty, effectiveness of marketing, promotional activity, and the ability to identify and satisfy
consumer preferences. Our ability to increase our revenue could also be adversely impacted if we are not successful in introducing innovative
products in response to changing consumer demands or by new product introductions of our competitors. If we are unable to build and sustain
brand equity by offering recognizably superior product quality, we may be unable to maintain pricing advantages over competitive products.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, our customers experience price
pressure in some of our markets as a result of competitors&#8217; promotional pricing practices as well as general market conditions.
Our failure to match or exceed our competitors&#8217; cost reductions through innovative products and other improvements could weaken
our competitive position. Competition is based on product quality, reliability, food safety, distribution effectiveness, brand loyalty,
price, effective promotional activities, the ability to identify and satisfy emerging consumer preferences and the ability to provide
ancillary support services. We may not be able to compete effectively with these larger, more diversified companies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>A material change in consumer demand for our halal products could
have a significant impact on our business.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For our halal business we rely on continued demands
from consumers for our products. To achieve business goals, we must develop and sell halal products that appeal to consumers. If demand
and growth rates fall substantially below expected levels, our results could be negatively impacted. This could occur due to unforeseen
negative economic or political events or to changes in consumer trends and habits.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Economic conditions adversely affecting consumer
discretionary spending may negatively impact our business and operating results.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We believe that our halal products revenues and
profitability are strongly correlated to consumer spending habits, which is influenced by general economic conditions, unemployment levels,
and the availability of discretionary income. In an economic downturn or in the event of the continued spread of COVID-19, our business
and results of operations could be materially and adversely affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>The recent global economic and financial market
crisis due to COVID-19 has had and may continue to have a negative effect on our business and results of operations.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Global economic conditions as a result of COVID-19
have had a negative effect on our business and results of operations as the economic activity throughout much of the world has also undergone
an economic downturn. As a result, the global credit and liquidity have tightened in much of the world, some of our potential customers
in Korea, Europe, United Kingdom and Malaysia may face business downturn and credit issues, and could experience cash flow problems and
other financial hardships, which could affect timeliness of doing business with us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Changes in governmental banking, monetary and
fiscal policies to restore liquidity and increase credit availability may not be effective in alleviating the global economic declines
due to the COVID-19 pandemic. It is difficult to determine the breadth and duration of the economic and financial market problems and
the many ways in which they may affect our customers and our business in general. Nonetheless, continuation or further worsening of these
difficult financial and macroeconomic conditions could have a significant effect on our business and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>The success of our business depends on the
continuing contributions of key personnel who may terminate their employment with us at any time, and we will need to hire additional
qualified personnel.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We rely heavily on the services of technical and
management personnel. Loss of the services of any such individuals would adversely impact our operations. In addition, we believe our
technical personnel represent a significant asset and provide us with a competitive advantage over many of our competitors and that our
future success will depend upon our ability to retain these key employees and our ability to attract and retain other skilled financial,
engineering, technical and managerial personnel. We do not currently maintain any &#8220;key man&#8221; life insurance with respect to any
of such individuals.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our success depends on the continuing efforts
of our senior management team and other key personnel and our business may be harmed if we lose their services.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our future success depends heavily upon the continuing
services of the members of our senior management. If one or more of our senior executives or other key personnel are unable or unwilling
to continue in their present positions, we may not be able to replace them easily or at all, and our business may be disrupted and our
financial condition and results of operations may be materially and adversely affected. Competition for senior management and key personnel
is intense, the pool of qualified candidates is very limited, and we may not be able to retain the services of our senior executives or
key personnel, or attract and retain high-quality senior executives or key personnel in the future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, if any member of our senior management
team or any of our other key personnel joins a competitor or forms a competing company, we may lose customers, distributors, know-how
and key professionals and staff members. Each of our executive officers and key employees has entered into an employment agreement with
us which contains confidentiality and non-competition provisions. Legal proceedings to enforce such provisions would be costly in both
money and management time and such provisions may not be enforced or enforceable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We rely on highly skilled personnel and if
we are unable to retain or motivate key personnel or hire qualified personnel, we may not be able to grow effectively.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our performance and future success depends on
the talents and efforts of highly skilled individuals. We will need to continue to identify, hire, develop, motivate and retain highly
skilled personnel for all areas of our organization. Competition in our industry for qualified employees is intense. Our continued ability
to compete effectively depends on our ability to attract new employees and to retain and motivate our existing employees.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As competition in our industry intensifies, it
may be more difficult for us to hire, motivate and retain highly skilled personnel. If we do not succeed in doing so, we may be unable
to grow effectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We have no business insurance coverage.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We do not have any business liability or disruption
insurance coverage for our operations. Any business disruption, litigation or natural disaster may result in our incurring substantial
costs and the diversion of our resources.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We are exposed to risks associated with the
weakening global economy as a result of COVID-19, which increase the uncertainty of consumers purchasing products and/or services.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The recent severe tightening of the credit markets,
turmoil in the financial markets, and weakening global economy due to COVID-19 pandemic are contributing to a decrease in spending by
consumers. If these economic conditions are prolonged or deteriorate further, as a result of COVID-19, the market for our products and
services will decrease accordingly.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our Company may experience, and continues&#160;to
experience, rapid growth in operations, which may place, and may continue to place, significant demands on its management, operational
and financial infrastructure.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company does not effectively manage its
growth, the quality of its products and services could suffer, which could negatively affect the Company&#8217;s brand and operating results.
To effectively manage this growth, the Company will need to continue to improve its operational, financial and management controls and
its reporting systems and procedures. Failure to implement these improvements could hurt the Company&#8217;s ability to manage its growth and
financial position.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our Company&#8217;s business faces inherent risk
in the switchable glass and halal products and services.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Company&#8217;s business is subject to certain risks
inherent in the switchable glass and halal products and services. Our Company&#8217;s revenue and operating results could be adversely affect
by many factors which include, amongst others, changes in general economic, business and credit conditions, fluctuation in foreign exchange
rates, changes in demand for and market acceptance of our products and services, our ability to introduce new products and services and
enhancements in a timely manner, rapid technological changes, increase in operating expenses, lower profit margins due to pricing competition
and delay in expansion plans.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Company seeks to limit these business risks
through, inter-alia prudent management policies, keeping abreast with new developments and technologies in the relevant industries and
maintaining good relationship with customers and suppliers. However, there can be no assurance that any changes in these factors will
not have any material adverse effect on our Company&#8217;s business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our Company&#8217;s business faces competitions from
local and foreign competitors.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Company faces competition from both local
and foreign competitors which offer similar products that of our Company offerings. Increased competition could result in competitive
pricing resulting in lower profit margins. However, our Company believes that we have several competitive edges over our competitors,
including amongst others, better quality products, and technological expertise.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Company seeks to limit the competitive risks
through, inter-alia constant review of our product development and marketing strategies to adapt to changes in economic conditions and
market demands as well as focusing on certain markets and industries. However, there can be no assurance that our Company will be able
to compete effectively against our competitors and that competitive pressure will not materially and adversely affect our Company&#8217;s business,
operations and results and or financial condition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our production of products from lamination
machinery and nano-coat plating equipment involves a significant degree of risk and uncertainty in terms of operational performance and
costs.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">We rely on complex machinery
for production of our products, and we may experience unexpected malfunctions from time to time requiring repairs and spare parts to fix
the equipment. The availability of spare parts may not be available when needed. Unexpected malfunctions of our lamination and nano-coated
plate filter equipment (&#8220;Manufacturing Equipment&#8221;) may significantly affect our operational efficiency and production. In
addition, the operational performance and costs associated with the Manufacturing Equipment can be difficult to predict and may be influenced
by factors outside of our control, such as, but not limited to, failures by suppliers to deliver necessary equipment components in a timely
manner and at prices and volumes acceptable to us, which could have a material adverse effect on our operational performance, cash flows,
financial condition, or prospects.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Disaster events may
disrupt our business.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Unforeseen events, or
the prospect of such events, including public health issues including health epidemics or pandemics, war and terrorism and other international
conflicts, and natural disasters such as fire, hurricanes, earthquakes, tornados or other adverse weather and climate conditions, whether
occurring in Asia or elsewhere, could disrupt our operations, disrupt the operations of suppliers or business customers or result in political
or economic instability. These types of events outside of our control could adversely affect our operating results. We cannot assure that
any backup systems will be adequate to protect it from the effects of fire, floods, typhoons, earthquakes, power loss, telecommunications
failures, break-ins, war, riots, terrorist attacks or similar events. Any of the foregoing events may give rise to interruptions, breakdowns,
system failures, technology platform failures or internet failures, which could cause the loss or corruption of data or malfunctions of
software or hardware as well as adversely affect our ability to manufacture products and provide services. These events could reduce demand
for our products and services, make it difficult or impossible to receive equipment from suppliers or impair our ability to deliver products
and services to business customers on a timely basis. Any such disruption could damage our reputation and cause business customer attrition.
We could be subject to claims or litigation with respect to losses caused by such disruptions. Our insurance may not cover a particular
event at all or be sufficient to fully cover our losses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Risk Factors Relating to Quality of Products</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>If our products fail
to perform as expected, our ability to develop, market and sell our products and services could be harmed.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">If our products of nano-coated
plate filters or our lamination glass products to be manufactured in 2023 contain defects in design and manufacture that cause them not
to perform as expected or that require repair, or certain features of its products take longer than expected to become enabled or are
legally restricted, our ability to develop, sell, and service its products could be harmed. Although we will attempt to remedy any issues
it observes in its products as effectively and rapidly as possible, such efforts may not be timely, may hamper production or may not be
to the satisfaction of our customers. While we will perform extensive internal testing on the products we manufacture, we currently have
a limited frame of reference by which to evaluate detailed long-term quality, reliability, durability and performance characteristics
of our products. There can be no assurance that we will be able to detect and fix any defects in our products prior to their sale to our
customers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Our inability to provide
products or services in a timely manner, legal restrictions on product features, or defects in our products or services, including products
and services of third parties that we incorporate into our product offerings, could adversely affect our reputation, result in delivery
delays, product recalls, product liability claims, and significant warranty and other expenses, and subject the Company to claims or litigation.
In addition, our inability to meet our customers&#8217; expectations with respect to our products or services could affect our ability
to generate new business customers and thereby have a material adverse effect on our business, financial condition, cash flow or results
of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>We rely on certain
third-party providers of licensed software and services integral to our operations.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Certain aspects of the
operation of our business may depend on third-party software and service providers. With regard to licensed software technology, we may
become dependent upon the ability of third parties to maintain, enhance or develop their software and services on a timely and cost-effective
basis, to meet industry technological standards and innovations to deliver software and services that are free of defects or security
vulnerabilities, and to ensure their software and services are free from disruptions or interruptions. Further, these third-party services
and software licenses may not always be available to us on commercially reasonable terms or at all.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">If the third-party software
or services become obsolete, fail to function properly, are incompatible with future versions of our products or services, or are defective
or otherwise fail to address our needs, there is no assurance that we would be able to replace the functionality provided by any future
third-party software or services with software or services from alternative providers. Any of these factors could have a material adverse
effect on our financial condition, cash flows or results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>We may need to defend
ourselves against and may face liability in respect of claims for infringing, misappropriating or otherwise violating the intellectual
property rights of others, which may be time-consuming and could cause us to incur substantial costs and/or materially impact our ability
to operate.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">From time to time, legal
action by us may be necessary to enforce our contractual rights, to protect our manufacturing and distribution operation or to defend
against claims of infringement, misappropriation or invalidity. Such litigation could result in substantial costs and diversion of resources
and could negatively affect our business, operating results and financial condition. Others, including our competitors, may hold or obtain
patents, copyrights, trademarks or other proprietary rights that could prevent, limit or interfere with our ability to make, use, develop,
or sell its products and services, which could make it more difficult for us to operate our business. We may receive inquiries from holders
of patents or trademarks inquiring whether we are infringing their proprietary rights and/or seek court declarations that they do not
infringe upon our rights.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">We may consider entering
into licensing agreements with respect to such rights, although no assurance can be given that such licenses can be obtained on acceptable
terms or that litigation will not occur, and such licenses could significantly increase our operating expenses. Companies holding patents
or other intellectual property rights relating to switchable glass or nano-coated plating technologies may bring suits alleging infringement
of such rights or otherwise asserting their rights and seeking licenses. In addition, if we are determined to have infringed upon a third
party&#8217;s intellectual property rights, it may be required to cease making, selling or incorporating certain components or intellectual
property into the goods and services it offers, to pay substantial damages and/or license royalties, obtain a license from the holder
of the infringed intellectual property right, which license may not be available on reasonable terms or at all, to redesign its products
and services, and/or to establish and maintain alternative branding for its products and services. In the event that we were required
to take one or more such actions, our business, prospects, operating results and financial condition could be materially adversely affected.
In addition, any litigation or claims, whether or not valid, could result in substantial costs, negative publicity and diversion of resources
and management attention.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">We cannot be certain
that our products and services or those of third parties that we incorporate into our products do not and will not infringe the intellectual
property rights of others. We do not own any patent technologies but rely on our equipment suppliers and technology partners. In future,
we may be subject to claims based on allegations of infringement, misappropriation or other violations of the intellectual property rights
of others, including litigation brought by competitors, potential competitors or special purpose or&#160;so-called&#160;&#8220;non-practicing&#8221;&#160;entities
that focus solely on extracting royalties and settlements by enforcing intellectual property rights and against whom our patents may therefore
provide little or no deterrence or protection.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Regardless of their merits,
intellectual property claims divert the attention of our personnel and are often time-consuming and expensive. In addition, to the extent
claims against us are successful, we may have to pay substantial monetary damages (including, for example, treble damages if we are found
to have wilfully infringed patents and increased statutory damages if we are found to have wilfully infringed copyrights) or discontinue
or modify certain products or services that are found to infringe another party&#8217;s rights or enter into licensing agreements with
costly royalty payments. Defending against claims of infringement, misappropriation or other violations or being deemed to be infringing,
misappropriating or otherwise violating the intellectual property rights of others could impair our ability to innovate, develop, distribute
and sell our current and planned products and services. Furthermore, because of the substantial amount of discovery required in connection
with intellectual property litigation, there is a risk that some of own confidential information could be compromised by the discovery
process. Although claims of this kind have not materially affected our business to date, there can be no assurance material claims will
not arise in the future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Our switchable glass
products must comply with local building codes and ordinances, and failure of our products to comply with such codes and ordinances may
have an adverse effect on our business.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Our switchable glass
product must comply with local building codes and ordinances. Building codes may also affect the products our customers are allowed to
use, and, consequently, changes in building codes may also affect the sale of our products. If our products fail to comply with such local
building codes or ordinances, our ability to market and sell such products would be impaired. Also, should these codes and ordinances
be amended or expanded, or should new laws and regulations be enacted, we could incur additional costs or become subject to requirements
or restrictions that require us to modify our products or adversely affect its ability to market and sell our products. If our products
do not adequately or quickly adapt to building standards, we may lose market share to competitors, which would adversely affect our business,
results of operation, financial condition, and cash flows. Furthermore, failure of our products to comply with such codes or ordinances
could subject us to negative publicity or damage our reputation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our insurance strategy may not be adequate
to protect us from all business risks.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">We may be subject, in
the ordinary course of business, to losses resulting from products liability, accidents, acts of God and other claims against us, for
which we may have no insurance coverage. A loss that is uninsured or which exceeds policy limits may require us to pay substantial amounts,
which could adversely affect our financial condition and operating results.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">We are subject to all
of the ordinary course operating hazards and risks that may come with the provision of our products and services and business operations.
In addition to contractual provisions limiting our liability to business customers and third parties, we maintain insurance policies in
such amounts and with such coverage and deductibles as required by law and that we believe are reasonable and prudent. Nevertheless, such
insurance may not be adequate to protect us from all the liabilities and expenses that may arise from claims for personal injury, death
or property damage arising in the ordinary course of our business and current levels of insurance may not be able to be maintained or
be available at economical prices. If a significant liability claim is brought against us that is not covered by insurance, then we may
have to pay the claim with our own funds, which could have a material adverse effect on our business, financial condition, cash flows
or results of operations. We may not be able to secure additional product liability insurance coverage on commercially acceptable terms
or at reasonable costs when needed, particularly if we do face liability for its products and are forced to make a claim under our policy.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>We may become subject
to product liability claims, which could harm our financial condition and liquidity if we are not able to successfully defend or insure
against such claims.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Although our switchable
glass and nano-coated plate filter products are designed and produced to be safe, product liability claims, even those without merit,
could harm our business, prospects, operating results and financial condition. We face inherent risk of exposure to claims in the event
our products do not perform or are claimed to not have performed as expected. A successful product liability claim against us could require
us to pay a substantial monetary award. Moreover, a product liability claim could generate substantial negative publicity about our products
and business and could have a material adverse effect on our business, prospects and operating results.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>If we are unable to
achieve our targeted manufacturing costs for our products, our financial condition and operating results will suffer.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">While we will continue
reduce costs in our operations and from our suppliers, including through economies of scale in increased production, there is no guarantee
that we will be able to achieve sufficient cost savings to reach our planned gross margin and profitability goals, or our other financial
targets. If our efforts to continue to decrease manufacturing costs are not successful, we may incur substantial costs or cost overruns
in utilizing and increasing the production capability of our manufacturing facility. Many of the factors that impact our manufacturing
costs are beyond our control, such as potential increases in the costs of materials and components. If we are unable to continue to control
and reduce our manufacturing costs, our operating results, business and prospects will be harmed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Risks Relating to Our Organization</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>If we infringe the intellectual property rights
of third parties, it may increase our costs or prevent us from the commercialization our product candidates.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There is a risk that we are or may infringe the
proprietary rights of third parties of which we are unaware. There has been substantial litigation and other proceedings regarding patent
and other intellectual property rights in the electronic industries. To date, we have not been involved in any such third-party claims
and we are not aware that our products (digital asset trading platform, ecommerce platform for halal products, nano-coated plate filters
and air purifiers, and switchable glass) infringe the intellectual property rights of third parties. The consequent of any possible future
intellectual property infringement claims, we might be:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">prohibited from selling or
licensing any products or digital asset trading or ecommerce platforms that we may develop unless the patent holder licenses the patent
to us, which it is not required to do;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">required to expend considerable
amounts of money in defending the claim;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">required to pay substantial
royalties or grant a cross license to our patents to another patent holder;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">required to redesign the formulation
of a product so that it does not infringe, which may not be possible or could require substantial funds and time; or</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">required to pay substantial
monetary damages.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.5pt 0pt 72.9pt; text-align: justify; text-indent: -14.1pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Future sales of our products may suffer if
they are not accepted in the marketplace by consumers and customers.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There is a risk that our products (halal products,
nano-coated plate filters and air purifier products, and switchable glass) may not gain market acceptance by consumers and customers.
The degree of market acceptance of any of our products will depend on a variety of factors, including:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">timing of market introduction;
and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">price and product feature compared
to existing and new products.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We may be exposed to product liability claims
which could harm our business.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The marketing and sale of consumer and electronic
products entails an inherent risk of product liability. We face product liability exposure related to our products. Regardless of merit
or eventual outcome, liability claims may result in:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">decreased demand for our products;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">injury to our reputation;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">costs of related litigation;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">substantial monetary awards
to customers and others;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">loss of revenues; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">the inability to commercialize
our other products.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If there is a claim made against us or some other
problems that is attributable to our products, our share price may be negatively affected. Even if we were ultimately successful in product
liability litigation, the litigation would consume substantial amounts of our financial and managerial resources and may create adverse
publicity, all of which would impair our ability to generate sales of our product candidates. We may incur substantial liabilities or
be required to limit development or commercialization of our product candidates if we cannot successfully defend ourselves against product
liability claims. Such coverage may not be available in the future on acceptable terms, or at all. We have no insurance coverage and even
if we have adequate insurance coverage, product liability claims or recalls could result in negative publicity and force us to devote
significant managerial and financial resources to those matters, and the commercialization of our other products may be delayed or severely
compromised.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Changes in government legislation and policy may adversely affect
us.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">While we do not anticipate in the near future
any specific material changes in government legislation that may adversely affect us, any material changes in interest rates, exchange
rates, relevant taxation and other legal regimes and government policies may adversely affect our operations, the use of our financial
resources and the market price of our Ordinary Shares.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Currency fluctuations may expose us to increased costs and revenue
decreases.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our business may in the future be affected by
fluctuations in foreign exchange rates. Currency fluctuations could, therefore, cause our costs to increase and revenues to decline. The
majority of our expenses will continue to be denominated in Korea won, United States dollars, European Euro and Malaysia Ringgit. In the
past year, the Australian dollars, our reporting currency, has, as a general trend, appreciated against the U.S. currency. We cannot anticipate
whether this trend will continue in respect of the U.S. dollars. The exchange rates of the Australian dollar to the Korea won, European
Euro and Malaysia Ringgit have also fluctuated over the same period. In circumstances where the Australian dollar appreciates against
either or both of the U.S. dollar, Korea won, European Euro and Malaysia Ringgit, this may have a positive effect on our costs incurred
in either the U.S. or Korea won or European Euro or Malaysia Ringgit (as applicable) but may have a negative effect on any revenues which
we source from the U.S. or South Korea or European Euro and Malaysia Ringgit (as applicable). The same principles apply in respect of
our costs and revenues in other jurisdictions. In addition, we conduct operations in South Korea, Europe, United Kingdom (in 2023) and
Malaysia, which exposes us to potential cost increases resulting from fluctuations in exchange rates. In 2022, we have been affected negatively
on foreign exchange losses as a result of currency fluctuations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Australian takeovers laws may discourage takeover
offers being made for us or may discourage the acquisition of large numbers of our shares</b>.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are incorporated in Australia and are subject
to the takeover laws of Australia. Amongst other things, we are subject to the Corporations Act 2001 (Commonwealth of Australia). Subject
to a range of exceptions, the Corporations Act prohibits the acquisition of a direct or indirect interest in our issued voting shares
if the acquisition of that interest will lead to a person&#8217;s or someone else&#8217;s voting power in us increasing from 20% or below
to more than 20%, or increasing from a starting point that is above 20% and below 90%. Exceptions to the general prohibition include circumstances
where the person makes a formal takeover bid for us, if the person obtains shareholder approval for the acquisition or if the person acquires
less than 3% of the voting power of us in any rolling six-month period. Australian takeovers laws may discourage takeover offers being
made for us or may discourage the acquisition of large numbers of our shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Rights as a holder of ordinary shares are governed
by Australian law and the Company&#8217;s Constitution (the &#8220;Constitution&#8221;) and differ from the rights of shareholders under
U.S. law. Holders of our Ordinary Shares may have difficulty in effecting service of process in the United States or enforcing judgments
obtained in the United States.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are a public company incorporated under the
laws of Australia. Therefore, the rights of holders of our Ordinary Shares are governed by Australian law and our Constitution. These
rights differ from the typical rights of shareholders in U.S. corporations. Circumstances that under U.S. law may entitle a shareholder
in a U.S. company to claim damages may also give rise to a cause of action under Australian law entitling a shareholder in an Australian
company to claim damages. However, this will not always be the case. Holders of our Ordinary Shares may have difficulties enforcing, in
actions brought in courts in jurisdictions located outside the U.S., liabilities under U.S. securities laws. In particular, if such a
holder sought to bring proceedings in Australia based on U.S. securities laws, the Australian court might consider:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">that it did not have jurisdiction;
and/or</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">that it was not an appropriate
forum for such proceedings; and/or</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">that, applying Australian conflict
of laws rule, U.S. law (including U.S. securities laws) did not apply to the relationship between holders of our Ordinary Shares and
us or our directors and officers; and/or</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">that the U.S. securities laws
were of a public or penal nature and should not be enforced by the Australian court.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.5pt 0pt 1cm; text-indent: -1cm">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Holders of our Ordinary Shares may also have difficulties
enforcing in courts outside the U.S. judgments obtained in the U.S. courts against any of our directors and executive officers or us,
including actions under the civil liability provisions of the U.S. securities laws.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Our operations may be materially and adversely affected by changes
in the economic, political and social conditions of Malaysia, USA Europe and United Kingdom.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Some of our non-cash assets are in, and some of
our revenue is sourced from Malaysia, United Kingdom and Europe. The growth of our switchable glass businesses are expected to be derived
from USA. Accordingly, our business, financial condition, results of operations and prospects may be influenced to a significant degree
by political, economic and social conditions in the countries we operate or do business in and by continued economic growth in these countries
as a whole.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We may rely on dividends and other distributions
on equity paid by our operating subsidiary to fund cash and financing requirements, and limitations on the ability of our operating subsidiaries
to pay dividends to us could materially restrict our ability to conduct our business.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We, as a holding company, may rely on dividends
and other distributions on equity paid by our operating Malsyisa companies for our cash and financing requirements, including the funds
necessary to pay dividends and other cash distributions to the parent company, service any debt we may incur and pay our operating expenses.
If these Malaysia subsidiaries incurs debt on their own behalf in the future, the instruments governing the debt may restrict their ability
to pay dividends or make other distributions to us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Risks Associated with Our Technology and Intellectual
Property</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Potential technological changes in our field of businesses create
considerable uncertainty.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are not conducting research and development
on our products. However, our competitors and other experts in nano-coated plate air filters and switchable glass products and any products
now and in the future the Company manufactures or sells (&#8220;IMTE Products&#8221;) are continuously and extensively conducting research
in the relevant technologies. New developments in research are expected to continue at a rapid pace in both industry and academia. Research
and discoveries by others may render some or all our products uncompetitive or obsolete.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>If we are unable to keep pace with technological
change or with the advances of our competitors our products may become non-competitive.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The nano-coating technologies we use in our products
are subject to rapid and significant technological change. Our competitors in the USA and Australia and elsewhere are numerous and include,
among others, major technology companies, large electronics companies, universities and other research institutions. These competitors
may develop technologies and products that are more effective, or which would render the technology in our IMTE Products obsolete or non-competitive.
Many of these competitors have greater financial and technical resources and manufacturing and marketing capabilities than we do. In addition,
many of our competitors have much more experience in marketing, sales and commercializing new technologies of new or improved IMTE Products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our nano-coated plate filter&#8217;s manufacturing
technology is from a third party, and to the extent that the equipment manufacturer will be able to continuously develop and upgrade the
nano-coated plate filter technology to keep our nano-coated plate products competitive will determine the success of our business. If
our equipment manufacturer is not able to innovate their technology to match our competitors&#8217; technology development, then there
is a risk that our nano-coated products will become uncompetitive in the market place which may have an adverse effect in our nano-coated
plate business, financial condition and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Our success depends upon our ability to protect our intellectual
property and our proprietary technology.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our success will depend in large part on whether we can:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Obtain and maintain patents
to protect our own products;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Obtain licenses to relevant
patented technologies of third parties;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Operate without infringing
on the proprietary rights of third parties; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Protect our trade secrets and
know-how.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Patent matters in industrial and consumer electronics
are highly uncertain and involve complex legal and factual questions. Accordingly, the availability and breadth of claims allowed in electronics
patents cannot be predicted. The enforceability of a patent depends on several factors that may vary amongst jurisdictions. These factors
may include the novelty of the invention, the requirement that the invention not be obvious in light of prior art (including prior use
or publication of the invention), the utility of the invention, and the extent to which the patent clearly describes the best method of
working the invention.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">While we intend seek patent protection, when applicable,
for some of our filter products and technologies, we cannot be certain that any of the future patent applications filed by us or on our
behalf will be approved. We also cannot be certain that others will not independently develop similar products or processes, duplicate
any of the products or processes developed by us previously or licensed to us, or design around the patents owned or licensed by us, or
that any patents owned or licensed by us will provide us with competitive advantages. Furthermore, we cannot be certain that patents held
by third parties will not prevent the commercialization of products incorporating the technology developed by us or licensed to us, or
that third parties will not challenge or seek to narrow, invalidate or circumvent any of the issued, pending or future patents owned or
licensed by us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We may have to resort to litigation to enforce
any patents issued or licensed to us or to determine the scope and validity of third-party proprietary rights. We may have to defend the
validity of our patents in order to protect or enforce our rights against a third party, or third parties may in the future assert against
us infringement claims regarding proprietary rights belonging to them. Such proceedings could result in the expenditure of significant
financial and managerial resources and could negatively affect our profitability. Adverse determinations in any such proceedings could
prevent us from developing and commercializing our products and could harm our business, financial condition and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our commercial success will also depend, in part,
on our ability to avoid infringement of patents issued to others. If a court determines that we were infringing any third-party patents,
we could be required to pay damages, alter our products or processes, obtain licenses or cease certain activities. We cannot be certain
that the licenses required under patents held by third parties would be made available on terms acceptable to us or at all. To the extent
that we are unable to obtain such licenses, we could be foreclosed from the development, manufacture or commercialization of the product
requiring such license or encounter delays in product introductions while we attempt to design around such patents, and any of these circumstances
could have a material adverse effect on our business, financial condition and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to patent protection, we rely on unpatented
trade secrets and know-how and proprietary technological innovation and expertise that are protected in part by confidentiality and invention
assignment agreements with our employees, advisors and consultants. We cannot make any assurances that we will have adequate remedies
for any breach. In addition, third parties could independently develop the same or similar technologies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>If we are not able to protect and control unpatented
trade secrets, know-how and other technological innovation, we may suffer competitive harm.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to patented intellectual property,
we also rely on unpatented technology, trade secrets, confidential information and know-how to protect our technology and maintain our
competitive position. Trade secrets are difficult to protect. In order to protect proprietary technology and processes, we rely in part
on confidentiality and intellectual property assignment agreements with our employees, consultants and others. These agreements may not
effectively prevent disclosure of confidential information or result in the effective assignment to us of intellectual property, and may
not provide an adequate remedy in the event of unauthorized disclosure of confidential information or other breaches of the agreements.
In addition, others may independently discover trade secrets and proprietary information that have been licensed to us or that we own,
and in such case, we could not assert any trade secret rights against such party. Enforcing a claim that a party illegally obtained and
is using trade secrets that have been licensed to us or that we own is difficult, expensive and time-consuming, and the outcome is unpredictable.
In addition, courts outside the United States and Australia may be less willing to protect trade secrets. Costly and time-consuming litigation
could be necessary to seek to enforce and determine the scope of our proprietary rights, and failure to obtain or maintain trade secret
protection could have a material adverse effect on our business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We do not have patent protection in certain
countries and we may not be able to effectively enforce our intellectual property rights in certain countries, which could significantly
erode the market for our product candidates.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We intend to seek regulatory approval to market
our product candidates in a number of overseas countries. Our product candidates are not protected by patents in certain countries, which
means that competitors may be free to sell products that incorporate the same technology that is used in our products in those countries.
In addition, the laws and practices in some foreign countries may not protect intellectual property rights to the same extent as in the
United States or Australia. We may not be able to effectively obtain, maintain or enforce rights with respect to the intellectual property
relating to our product candidates in those countries. Our lack of patent protection in one or more countries, or the inability to obtain,
maintain or enforce intellectual property rights in one or more countries, could adversely affect our ability to commercialize our products
in those countries and could otherwise have a material adverse effect on our business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Risks Relating to Our Securities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><b>Our failure to meet the continued listing
requirements Nasdaq could result in a delisting of our securities.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">On November 2, 2022,
we received a notification letter (the &#8220;Notification Letter&#8221;) from the Listings Qualifications Department of The Nasdaq Stock
Market LLC (&#8220;Nasdaq&#8221;) regarding a failure to meet Nasdaq&#8217;s minimum bid price requirements. The Notification Letter informed
us that the minimum closing bid price per share our Ordinary Share was below US$1.00 for a period of 30 consecutive business days and
that we did not meet the minimum bid price requirement set forth in Nasdaq Listing Rule 5550(a)(2). The Notification Letter also indicated
that we will be provided with a compliance period of 180 calendar days, or until May 1, 2023 (the &#8220;Compliance Period&#8221;), in
which to regain compliance pursuant to Nasdaq Listing Rule 5810(c)(3)(A).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">In order to regain compliance
with Nasdaq&#8217;s minimum bid price requirement, our Ordinary Shares must maintain a minimum closing bid price of US$1.00 for at least
ten consecutive business days during the Compliance Period. In the event we do not regain compliance by the end of the Compliance Period,
we may be eligible for additional time to regain compliance. To qualify, we will be required to meet the continued listing requirement
for all continual listing standards for Nasdaq, with the exception of the bid price requirement, and will need to provide written notice
of our intention to cure the deficiency during the second compliance period, including by effecting a reverse stock split if necessary.
If we meet these requirements, we may be granted an additional 180 calendar days to regain compliance. However, if it appears to Nasdaq
that we will be unable to cure the deficiency, or if we are not otherwise eligible for the additional cure period, Nasdaq will provide
notice that our Ordinary Shares will be subject to delisting.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">If we fail to satisfy
the continued listing requirements of Nasdaq, such as minimum bid price requirements, Nasdaq may take steps to delist our Ordinary Shares.
Such a delisting would have a negative effect on the price of our Ordinary Shares, impair the ability to sell or purchase our Ordinary
Shares when persons wish to do so, and any delisting materially adversely affect our ability to raise capital or pursue strategic restructuring,
refinancing or other transactions on acceptable terms, or at all. Delisting could also result in a determination that our Ordinary Shares
are a &#8220;penny stock,&#8221; which would require brokers trading in our Ordinary Shares to adhere to more stringent rules, possibly
resulting in a reduced level of trading activity in the secondary market for our Ordinary Shares. In the event of a delisting, we would
attempt to take actions to restore our compliance with Nasdaq&#8217;s listing requirements, but we can provide no assurance that any such
action taken by us would allow our Ordinary Shares to become listed again, stabilize the market price or improve the liquidity of our
Ordinary Shares, prevent our Ordinary Shares from dropping below the Nasdaq minimum bid price requirement or prevent future non-compliance
with Nasdaq&#8217;s listing requirements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>In the event that our Ordinary Shares are delisted
from NASDAQ, U.S. broker-dealers may be discouraged from effecting transactions in shares of our Ordinary Shares because they may be considered
penny stocks and thus be subject to the penny stock rules.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The SEC has adopted several rules to regulate
&#8220;penny stock&#8221; that restrict transactions involving stock which is deemed to be penny stock. Such rules include Rules 3a51-1,
15g-1, 15g-2, 15g-3, 15g-4, 15g-5, 15g-6, 15g-7, and 15g-9 under the Exchange Act. These rules may have the effect of reducing the liquidity
of penny stocks. &#8220;Penny stocks&#8221; generally are equity securities with a price of less than US$5.00 per share (other than securities
registered on certain national securities exchanges or quoted on NASDAQ if current price and volume information with respect to transactions
in such securities is provided by the exchange or system). Our Ordinary Shares have in the past constituted, and may again in the future
constitute, &#8220;penny stock&#8221; within the meaning of the rules. The additional sales practice and disclosure requirements imposed
upon U.S. broker-dealers may discourage such broker-dealers from effecting transactions in shares of our Ordinary Shares, which could
severely limit the market liquidity of such Ordinary Shares and impede their sale in the secondary market.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A U.S. broker-dealer selling penny stock to anyone
other than an established customer or &#8220;accredited investor&#8221; (generally, an individual with net worth in excess of US$1,000,000
or an annual income exceeding US$200,000, or US$300,000 together with his or her spouse) must make a special suitability determination
for the purchaser and must receive the purchaser&#8217;s written consent to the transaction prior to sale, unless the broker-dealer or the transaction
is otherwise exempt. In addition, the &#8220;penny stock&#8221; regulations require the U.S. broker-dealer to deliver, prior to any transaction
involving a &#8220;penny stock&#8221;, a disclosure schedule prepared in accordance with SEC standards relating to the &#8220;penny stock&#8221;
market, unless the broker-dealer or the transaction is otherwise exempt. A U.S. broker-dealer is also required to disclose commissions
payable to the U.S. broker-dealer and the registered representative and current quotations for the securities. Finally, a U.S. broker-dealer
is required to submit monthly statements disclosing recent price information with respect to the &#8220;penny stock&#8221; held in a customer&#8217;s
account and information with respect to the limited market in &#8220;penny stocks&#8221;.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.45pt">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.45pt"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Shareholders should be aware that, according to
the SEC, the market for &#8220;penny stocks&#8221; has suffered in recent years from patterns of fraud and abuse. Such patterns include
(i) control of the market for the security by one or a few broker-dealers that are often related to the promoter or issuer; (ii) manipulation
of prices through prearranged matching of purchases and sales and false and misleading press releases; (iii) &#8220;boiler room&#8221; practices
involving high-pressure sales tactics and unrealistic price projections by inexperienced sales persons; (iv) excessive and undisclosed
bid-ask differentials and markups by selling broker-dealers; and (v) the wholesale dumping of the same securities by promoters and broker-dealers
after prices have been manipulated to a desired level, resulting in investor losses. Our management is aware of the abuses that have occurred
historically in the penny stock market. Although we do not expect to be in a position to dictate the behavior of the market or of broker-dealers
who participate in the market, management will strive within the confines of practical limitations to prevent the described patterns from
being established with respect to our securities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our Ordinary Shares may be considered a &#8220;penny
stock&#8221; under SEC regulations which could adversely affect the willingness of investors to hold our Shares.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The SEC has adopted regulations which generally
define &#8220;penny stock&#8221; to be an equity security that has a market price of less than $5.00 per share, subject to specific exemptions.
During the fiscal year ended December 31, 2022, our Ordinary Shares traded on the NASDAQ at below US$5.00 per share. The low trading price
of our Ordinary Shares may adversely impact the willingness of investors to invest in our Ordinary Shares in the United States.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our stock price may be volatile.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The market price of our Ordinary Shares is likely
to be highly volatile and could fluctuate widely in price in response to various factors, many of which are beyond our control, including
the following:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify; text-indent: -1cm">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">changes in our industry;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">our ability to work through
a health crisis or pandemic;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">competitive pricing pressures;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">our ability to obtain working
capital financing;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">additions or departures of
key personnel;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">limited &#8220;public float&#8221;
in the hands of a small number of persons whose sales or lack of sales could result in positive or negative pricing pressure on the market
price for our Ordinary Shares;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">sales of our Ordinary Shares;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">our ability to execute our
business plan;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">operating results that fall
below expectations;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">loss of any strategic relationship;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">regulatory developments;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">developments concerning research
and development, manufacturing, and marketing alliances or collaborations by us and our competitors;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">announcements of technological
innovations or new commercial products by us and our competitors;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">regulatory actions in respect
of any of our products or the products of any of our competitors;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">determinations regarding our
patent applications and those of others;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">market conditions, including
market conditions in the technology and digital media sectors;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">increases in our costs or decreases
in our revenues due to unfavorable movements in foreign currency exchange rates;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">development or litigation concerning
patents, licenses and other intellectual property rights;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">litigation or public concern
about the safety of our potential products;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">changes in recommendations
or earnings estimates by securities analysts;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">deviations in our operating
results from the estimates of securities analysts;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">rumors relating to us or our
competitors;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">developments concerning current
or future strategic alliances or acquisitions;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">political, economic and other
external factors such as interest rate or currency fluctuations, war; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">period-to-period fluctuations
in our financial results.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Ordinary Shares are traded on NASDAQ Capital
Market. However, trading volumes for our Ordinary Shares have been historically low and volatile. The limited trading market for our Ordinary
Shares may cause fluctuations in the market value of our Ordinary Shares to be exaggerated, leading to price volatility in excess of that
which would occur in a more active trading market for our Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, stock markets have recently experienced
extreme price and volume fluctuations due to the effects of COVID-19. These fluctuations have especially affected the stock market price
of many technology companies and, in many cases, are unrelated to the operating performance of the particular companies. We believe that
these broad market fluctuations may continue to affect the market price of our Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We may be deemed a passive foreign investment
company (PFIC) which would subject our U.S. investors to adverse tax rules.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Holders of our Ordinary Shares who are U.S. residents
face income tax risks. There is a substantial risk that if we are deemed a passive foreign investment company, or PFIC, which could result
in a reduction in the after-tax return to a &#8220;U.S. Holder&#8221; of our Ordinary Shares. For U.S. federal income tax purposes, we will
be classified as a PFIC for any taxable year in which (i) 75% or more of our gross income is passive income, or (ii) at least 50% of the
average value of all of our assets for the taxable year produce or are held for the production of passive income. For this purpose, cash
is considered to be an asset that produces passive income.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The determination of whether we are a PFIC is
made on an annual basis and depends on the composition of our income and the value of our assets. Therefore, it is possible that we could
be deemed a PFIC in the current year as well as in future years. If we are classified as a PFIC in any year that a U.S. Holder owns Ordinary
Shares, the U.S. Holder will generally continue to be treated as holding Ordinary Shares of a PFIC in all subsequent years, notwithstanding
that we are not classified as a PFIC in a subsequent year. Dividends received by the U.S. Holder and gains realized from the sale of our
Ordinary Shares would be taxed as ordinary income and subject to an interest charge. We urge U.S. investors to consult their own tax advisors
about the application of the PFIC rules and certain elections that may help to minimize adverse U.S. federal income tax consequences in
their particular circumstances.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>As a foreign private issuer whose shares are
listed on the NASDAQ Capital Market, we follow certain home country corporate governance practices in lieu of instead of certain NASDAQ
requirements.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a foreign private issuer whose shares are listed
on the NASDAQ Capital Market, we are permitted to follow certain home country corporate governance practices instead of certain requirements
of The NASDAQ Marketplace Rules. As an Australian company listed on the NASDAQ Capital Market, we follow home country practice with regard
to, among other things, the composition of the board of directors, director nomination process, compensation of officers and quorum at
shareholders&#8217; meetings. In addition, we follow Australian law instead of the NASDAQ Marketplace Rules that require that we obtain shareholder
approval for certain dilutive events, such as for the establishment or amendment of certain equity-based compensation plans, an issuance
that will result in a change of control of the company, certain transactions other than a public offering involving issuances of a 20%
or more interest in the company and certain acquisitions of the stock or assets of another company. A foreign private issuer that elects
to follow a home country practice instead of NASDAQ requirements, must submit to NASDAQ in advance a written statement from an independent
counsel in such issuer&#8217;s home country certifying that the issuer&#8217;s practices are not prohibited by the home country&#8217;s laws. In addition,
a foreign private issuer must disclose in its annual reports filed with the U.S. Securities and Exchange Commission each such requirement
that it does not follow and describe the home country practice followed by the issuer instead of any such requirement. Accordingly, our
shareholders may not be afforded the same protection as provided under NASDAQ&#8217;s corporate governance rules. Please see &#8220;Item 6. Directors,
Senior Management and Employees - C. Board Practices&#8221; for further information.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>U.S. shareholders may not be able to enforce civil liabilities against
us.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All of our directors and executive officers are
non-residents of the United States, and all or a substantial portion of the assets of such persons are located outside the United States.
As a result, it may not be possible for investors to affect service of process within the United States upon such persons or to enforce
against them judgments obtained in U.S. courts predicated upon the civil liability provisions of the federal securities laws of the United
States. There is doubt as to the enforceability in Australia in original actions, or in actions for enforcement of judgments of U.S. courts,
of civil liabilities to the extent predicated upon the federal securities laws of the United States.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>As a foreign private issuer, we do not have
to provide the same information as an issuer of securities based in the U.S.&#160;</b> &#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Given that we are a foreign private issuer within
the meaning of the rules under the Exchange Act, we are exempt from certain provisions of that law that are applicable to U.S. public
companies, including (i) the rules under the Exchange Act requiring the filing with the U.S. Securities and Exchange Commission (&#8220;SEC&#8221;)
of quarterly reports on Form 10-Q or current reports on Form 8-K; (ii) the sections of the Exchange Act regulating the solicitation of
proxies, consents or authorizations in respect of a registered security; and (iii) the sections of the Exchange Act requiring insiders
to file public reports of their stock ownership and trading activities and liability for insiders who profit from trades made in a short
period of time. Thus, investors are not afforded the same information which would be ordinarily available were they investing in a domestic
U.S. public corporation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with the requirements of the Australian
Corporations Act 2001, we disclose annual and semi-annual results. Our results are presented in accordance with International Financial
Reporting Standards (IFRS). Our annual results are audited, and our semi-annual results undergo a limited review by our independent auditors.
We file annual audited results presented in accordance with Australian Accounting Standards and IFRS as issued by International Accounting
Standards Board with the SEC on Form 20-F. We are required to provide our semi-annual results and other material information that we disclose
in Australia in the U.S. under the cover of Form 6-K. Nevertheless, this information is not the same information as would be made available
to investors if we were a domestic U.S. public corporation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We may issue additional securities in the future,
which may result in dilution to our shareholders.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of March 15, 2023 we have 20,687,807
Ordinary Shares issued and outstanding, which does not include the number of shares to be issued under (i) warrants issued in
January and August/September 2022 and (ii) convertible notes. The total amount of the warrants, if fully exercised, would raise a
total of US$11.2 million. The warrants are for a term of 2 years expiring in 2024 and can be exercised at a range of exercise price
from US$1.26 to US$3.74 for each share. Under the warrant agreement, the warrant holder cannot exercise the warrant to subscribe for
shares in the Company if such exercise would take the warrant holder over 4.99% shareholding in the Company. As at the date of this
report, all the warrants are outstanding. In this case, to the extent that the warrants are exercised by the warrant holders,
additional Ordinary Shares will be issued and would dilute our shareholders. The convertible note can convert into shares in the
Company based on the 30-day VWAP multiplied by 90% provided that the former subsidiary company eGlass Technologies Ltd. has not been
listed on the Australia Stock Exchange within one year anniversary of issuance of the convertible note. The total amount of the
convertible note outstanding as at December 31, 2022 is about US$5.5 million.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.45pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, to the extent that we conduct additional
equity offerings, additional Ordinary Shares will be issued, which may result in dilution to our current shareholders. Sales of substantial
numbers of such shares in the public market would also result in further dilution to our shareholders and could adversely affect the market
price of our Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We may seek to raise additional funds, finance
acquisitions or develop strategic relationships by issuing securities that would dilute your ownership. Depending on the terms available
to us, if these activities result in significant dilution, it may negatively impact the trading price of our Ordinary Shares.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have financed our operations, and we expect
to continue to finance our operations, acquisitions, if any, and the development of strategic relationships by issuing equity and/or convertible
securities, which could significantly reduce the percentage ownership of our existing shareholders. Further, any additional financing
that we secure, may require the granting of rights, preferences or privileges senior to, or pari passu with, those holders of our Ordinary
Shares. Any issuances by us of equity securities may be at or below the prevailing market price of our Ordinary Shares and in any event
may have a dilutive impact on your ownership interest, which could cause the market price of our Ordinary Shares to decline. We may also
raise additional funds through the incurrence of debt or the issuance or sale of other securities or instruments senior to our Ordinary
Shares. The holders of any securities or instruments we may issue may have rights superior to the rights of our shareholders. If we experience
dilution from the issuance of additional securities and we grant superior rights to new securities over our shareholders, it may negatively
impact the trading price of our Ordinary Shares and you may lose all or part of your investment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>If we fail to comply with internal control
evaluations and attestation requirements our stock price could be adversely affected.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are subject to United States securities laws,
including the Sarbanes-Oxley Act of 2002 and the rules and regulations adopted by the SEC pursuant to such Act. As a foreign private issuer,
under Section 404 of the Sarbanes-Oxley Act and the related regulations, we will be required to perform an evaluation of our internal
control over financial reporting, including (1) management&#8217;s annual report on its assessment of the effectiveness of internal control
over financial reporting; and (2) our independent registered public accounting firm&#8217;s annual audit of the effectiveness of internal control
over financial reporting. In 2010, the enactment of the Dodd Frank Bill resulted in an exemption from Section 404(b) of the Sarbanes-Oxley
Act for fiscal 2010 onwards, meaning that we did not have to comply with point (2) above. For further information, see &#8220;Item 15 -
Controls and Procedures - Management&#8217;s Annual Report on Internal Control over Financial Reporting.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The requirements of Section 404(a) of the Sarbanes-Oxley
Act are ongoing and also apply to future years. We expect that our internal control over financial reporting will continue to evolve as
our business develops. Although we are committed to continue to improve our internal control processes and we will continue to diligently
and vigorously review our internal control over financial reporting in order to ensure compliance with the Section 404 requirements, any
control system, regardless of how well designed, operated and evaluated, can provide only reasonable, not absolute, assurance that its
objectives will be met. Therefore, we cannot be certain that in the future additional material weaknesses or significant deficiencies
will not exist or otherwise be discovered. If our efforts to remediate weaknesses identified are not successful or if other deficiencies
occur, these weaknesses or deficiencies could result in misstatements of our results of operations, restatements of our financial statements,
a decline in our stock price, or other material effects on our business, reputation, results of operations, financial conditions or liquidity.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our management has concluded that our disclosure
controls and procedures and internal control over financial reporting are ineffective due to the existence of a material weakness in our
internal control over financial reporting. If we are unable to establish and maintain effective disclosure controls and internal control
over financial reporting, our ability to produce accurate financial statements on a timely basis could be impaired, and the market price
of our securities may be negatively affected.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A material weakness (as defined in Rule 12b-2
under the Exchange Act) is a deficiency, or combination of deficiencies, in internal control over financial reporting such that there
is a reasonable possibility that a material misstatement of a company&#8217;s annual or interim financial statements will not be prevented
or detected on a timely basis. We carried out an evaluation, under the supervision and with the participation of management, of the effectiveness
of the design and operation of our disclosure controls and procedures and internal control over financial reporting as of December 31,
2022. Based upon this evaluation, management has identified a deficiency related to adequate number of personnel which makes reporting
process susceptible to management override, lack of technical accounting expertise and lack of formal accounting process over key accounting
areas. These internal control failures did not result in material adjustment to the accounts in the current year. If these deficiencies
are not correct, then they could lead to adjustments in our accounts in the future which could negatively affect the market price of our
securities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our Constitution and other Australian laws
and regulations applicable to us may adversely affect our ability to take actions that could be deemed beneficial to our shareholders.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As an Australian company we are subject to different
corporate requirements than a corporation organized under the laws of the United States. Our constituent document, or Constitution, as
well as the Australian Corporations Act 2001 set forth various rights and obligations that are unique to us as an Australian company.
These requirements may limit or otherwise adversely affect our ability to take actions that could be beneficial to our shareholders. <b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We have never paid a dividend and we do not
intend to pay dividends in the foreseeable future which means that holders of shares may not receive any return on their investment from
dividends.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To date, we have not declared or paid any cash
dividends on our Ordinary Shares and currently intend to retain any future earnings for funding growth. We do not anticipate paying any
dividends in the foreseeable future. Dividends may only be paid out of our profits. Payment of cash dividends, if any, in the future will
be at the discretion of the board of directors of the Company (the &#8220;Board&#8221; or &#8220;Board of Directors&#8221;). Our holders of
shares may not receive any return on their investment from dividends. The success of your investment will likely depend entirely upon
any future appreciation of the market price of our Ordinary Shares, which is uncertain and unpredictable. There is no guarantee that our
Ordinary Shares will appreciate in value or even maintain the price at which you purchased your Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>We may not be able to attract the attention
of major brokerage firms.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Securities analysts of major brokerage firms may
not provide coverage of us since there is no incentive to brokerage firms to recommend the purchase of our Ordinary Shares. No assurance
can be given that brokerage firms will, in the future, want to conduct any secondary offerings on behalf of our Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p><div>

</div><div><a id="a_006"></a></div><p style="margin: 0"><span style="font-size: 10pt"><b>ITEM 4. INFORMATION ON THE COMPANY</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>A. History and Development
of the Company</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We were incorporated under the laws of the Commonwealth
of Australia on August 8, 2008 under the name &#8220;China Integrated Media Corporation Limited.&#8221; On October 12, 2016, we changed
the name to Integrated Media Technology Limited (&#8220;IMTE&#8221;). The registered office is located at Suite 1401 Level 14, 219-227 Elizabeth
Street, Sydney NSW 2000, Australia and our telephone number is +61 8 8233 0881. Our principal office is located at Suite A, Unit 5, Level
3, Lot 4, Glen 9 Business Park, Jalan Pensyarah U1/28, Hicom Glenmarie Industrial Park, 40150 Shah Alam, Selangor, Malaysia and our telephone
number is +618 8233 0881. Our address on the Internet is <span style="text-decoration:underline">www.imtechltd.com</span>. The information on, or accessible through, our website
is not part of this annual report on Form 20-F. We have included our website address in this annual report on Form 20-F solely as an inactive
textual reference.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2013, IMTE was engaged in (i) the development
of the digital advertising platform in glasses-free 3D (autostereoscopic), (ii) distribution of digital displays and (iii) lottery gaming
business in China. In 2015, the Company changed this focus of its businesses to concentrate on 3D autostereoscopic business and took the
following corporate actions: (i) terminated the lottery gaming business in China and (ii) acquired 3D technology and audio companies (as
discussed further below). However due to the capital-intensive nature of research and development and the losses incurred in 2018 and
2019, management decided in early 2020 to stop the R&amp;D activities and focus on the sales and marketing of 3D display products. Management
also decided to broaden the Company&#8217;s revenue base by investing in a lamination glass project, a new nano-coated plate filter project,
IoT projects, financial research, certification of halal process and trading in halal products, and setting up a marketplace to trade
in digital assets. In 2021, the Company stopped the marketing and sales of 3D display products due to the adverse effect of the pandemic
on the retail and advertising sectors. In 2022, the Company decided to divest from its China and Hong Kong businesses and to shift its
operating base to Malaysia. As a result, the Company sold off its investment in China electronic glass business. In addition, the Company&#8217;s
equity interest in its financial research business decreased to 23.8%, a non-controlling equity position; accordingly for accounting purposes
we are deemed to have sold and deconsolidate this business, and instead treat this investment as an equity investment in an associated
company. The Company now engages in business activities relating to the laminated switchable glass in the United States, nano-coated plate
filter and air filter products, certification of halal process and trading in halal products, and setting up and managing a marketplace
to trade in digital assets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">IMTE was listed on the Australian Securities Exchange,
or ASX, in February 2013.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 9, 2015, the Company acquired all
the issued shares of Conco International Co., Ltd. (&#8220;CICL&#8221;), a company principally engaged in the design, sales and distribution
of audio products. The consideration paid was $61,591 which was the amount of the net asset value of CICL. The consideration was settled
by the Company issuing 307,954 shares at $0.20 per share.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2015, the Company entered into a cooperation
agreement to set up Global Vantage Audio Limited, a 50% subsidiary company, to distribute and market branded &#8220;Syllable&#8221; headsets
globally except for the markets in China, India and Pakistan.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 30, 2015, the Company acquired all
of the issued shares of Marvel Digital Limited (&#8220;MDL&#8221;), a Hong Kong incorporated technology company principally engaged in the
development of autostereoscopic 3D display technology and products, 2D to 3D conversion software and digital content management system.
The consideration paid was A$5,216,213 which was the net asset value of MDL. The consideration was settled by the Company issuing 26,081,065
shares at A$0.20 per share.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2016, the Company disposed CICL to an
independent third party for US$41,235, representing the net asset value of CICL.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.4pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 12, 2016, pursuant to an extraordinary
general meeting the Shareholders unanimously voted to change the name of the Company to Integrated Media Technology Limited.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 2, 2017, we effected a 1-for-30 reverse
split of our Ordinary Shares, which was approved at a special meeting of our shareholders on March 2, 2017. This reduced the number of
outstanding shares of our common stock from 79,301,852 shares on May 5, 2017, to 2,643,611 shares on May 8, 2017, after adjusting for
fractional shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In July 2017, we established a new wholly owned
subsidiary - GOXD Technology Limited, incorporated in Hong Kong, for carrying out business activities on sales and distribution of 2D/3D
glasses-free 4K digital photo frames to corporate customers and household consumers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 13.5pt 0pt 45pt; text-align: justify; text-indent: 48pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 3, 2017 our Ordinary Shares was admitted
for listing on the NASDAQ Capital Markets under the symbol &#8220;IMTE&#8221;.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 52.5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 12, 2018, the Group entered into the
following agreements in connection with the issue of a HK$23 million (equivalent to approximately A$3.8 million) Convertible Bonds (the
&#8220;Convertible Bonds&#8221;): (i) Subscription Agreement between Marvel Digital Limited, a wholly-owned subsidiary of the Company (&#8220;MDL&#8221;)
and an independent third party entity (&#8220;Bondholder&#8221;) for the Convertible Bonds, (ii) Deed of Guarantee between the Company and
the Bondholder to guarantee the payment obligations under the Convertible Bonds and (iii) Put Option Deed between the Company and the
Bondholder to repurchase any converted MDL Shares as described below.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the terms of the Convertible Bonds,
the Convertible Bonds were convertible into 75,000 Ordinary Shares of MDL (&#8220;MDL Shares&#8221;) at a conversion price of HK$306.67
per share, which is equivalent to 20% of the then enlarged issued share capital of MDL.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 6, 2018, the Company&#8217;s subsidiary company,
MDL, completed the Share Subscription Agreement where the investor subscribed for 5% of the enlarged issued share capital of MDL for HKD15,000,000
(approximately A$2,573,000). Upon the issuance of shares in MDL, IMTE&#8217;s shareholding in MDL was decreased from 100% to 95%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 8, 2018, the Company&#8217;s subsidiary company,
GOXD Technology Limited (&#8220;GOXD&#8221;) entered into an Equity Investment Agreement where the investor purchased 20% of the enlarged
issued share capital of GOXD for US$4,000,000 (approximately A$5,378,000). GOXD is a subsidiary of MDL. Upon the issuance of shares in
GOXD, MDL&#8217;s shareholding in GOXD was decreased from 100% to 80%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 12, 2018 the shareholders of the Company
approved the settlement of A$8,000,000 debt owed to Marvel Finance Limited, the then ultimate holding company, by the issuance of 708,500
shares in the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In April 2019, the Company and Teko International
Limited (&#8220;Teko&#8221;) entered into a distribution rights agreement for the territory of Hong Kong and Guangzhou Province, China (&#8220;Territories&#8221;)
for a proprietary conductive film and 3rd generation Polymer Dispersed Liquid Crystal (&#8220;PDLC&#8221;) film. Pursuant to the Agreement,
the Company will pay 50,000 IMTE shares upon the commissioning of one lamination line, (ii) for each of the next 3 years after the commissioning
of the manufacturing line, IMTE shall pay Teko 50,000 IMTE shares should the annual revenue reach US$10 million or 100,000 IMTE shares
should the revenue reach US$20 million, and (iii) 50,000 IMTE shares for each additional lamination line installed. In addition, for managing
the operations, the Company will pay to Teko 25% of the net profits from the sale of the PDLC film products and the lamination operations.
Mr. Con Unerkov and Mr. Cecil Ho, both the then CEO and CFO, respectively of IMTE, were then the directors and shareholders of Teko.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 3, 2020, the Convertible Bonds with
MDL matured and then on January 21, 2020 the Company reached an agreement with Bondholder to repay HK$23 million (equivalent to approximately
A$4.3 million) of the Convertible Bonds on the following schedule: i) HK$13 million (or about A$2.4 million) to be paid on January 17,
2020 and ii) the remaining HK$10 million (or about A$1.9 million) to be paid in equal instalments over four months. Furthermore, the interest
rate is changed to 15% per annum. All of the instalment payments were made.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 20, 2020, the Company entered into
a Convertible Note Purchase Agreement with CIMB Limited (&#8220;the CN Agreement&#8221;), an independent third party. Pursuant to CN Agreement,
CIMB will purchase from the Company a 10% convertible promissory note (&#8220;the Note&#8221;) in the principal amount of HK$14 million
(or about A$2.6 million or about US$1.8 million) maturing in two (2) years from the date of the agreement. The holder of the Note has
the right to convert the principal amount to shares in the Company at a fixed conversion price of US$5.00 per share, subject to adjustment,
over the term of the Note. On February 11, 2020, the Company and the holder of the Note entered into a supplement agreement to the CN
Agreement to limit the total number of Ordinary Shares of the Company issuable upon conversion of the Note to no more than 19.99% of the
total issued and outstanding Ordinary Shares of the Company. The supplement agreement further provides that the conversion price shall,
in no event, be less than US$1.50 per share, subject to regulatory or shareholder approval. As at the date of this Annual Report, the
Note was converted in January 2022 and a total of 664,871 shares were issued.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 20, 2020, the Company entered into
a Securities Purchase Agreement for the sale of 158,730 ordinary shares of, no par value, of the Company and warrants (&#8220;Warrants&#8221;)
to purchase up to 126,984 Ordinary Shares (&#8220;Warrant Shares&#8221;) to an accredited investor (&#8220;Investor&#8221;) at a price of
US$6.30 per share to raise gross proceeds of US1 million. The Warrants were exercisable for the period of 12 months from the date of issuance,
at an exercise price of US$10.50 per Share. The Cash Offering is for US$1 million and generated net cash proceeds of approximately US$920,000
after deducting estimated expenses in connection with the offering. The Company intends to use the net cash proceeds for partially paying
off debts to a bondholder and general corporate purposes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2020, the Company disposed its research
and development operations to independent third parties in order to rationalize its operations and focus on the marketing and sales of
autostereoscopic 3D displays.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 6, 2020, IMTE entered into two conditional
SP Agreements to buy 25.5% equity interest in Sunup from each of Nextglass Technologies Corp (&#8220;Nextglass&#8221;) and Teko International
Limited (&#8220;Teko&#8221;) for US$750,000 each for a total consideration of US$1,500,000. The consideration paid was US$750,000 for each
of Nextglass and Teko, and each of them was issued 250,000 Ordinary Shares in IMTE (the &#8220;Consideration Shares&#8221;) at US$3.00 per
share. Under the SP Agreements, IMTE could also pay a deferred consideration based on five times the annualized earnings for the two years
following completion, less the initial consideration of US$750,000. For the duration of the agreements and until the deferred consideration
is determined, Nextglass and Teko have the right to purchase their 25.5% Sunup equity interest back from IMTE through the restitution
of the Consideration Shares if IMTE and Sunup terminate the directors and officers of Sunup without cause and without the consent of the
Nextglass and Teko.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 21, 2020 the Company entered into
a contract with RE&amp;I International Limited and Zhenjiang Nextek Glass Film Limited to purchase one lamination line for our switchable
glass operation for total proceeds of US$1,650,000.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 21, 2020, the Company entered into
a subscription agreement to subscribe for up to 60% equity interest in Greifenberg Capital Limited (&#8220;Greifenberg&#8221;) for a total
subscription amount of US$1,200,000. The initial subscription amount was US$500,000, which the Company subscribed. The Company has the
option to subscribe for an additional US$700,000 if Greifenberg achieves certain milestones after May 31, 2021. The Company did not subscribe
for the additional shares in Greifenberg. Greifenberg is engaged in the business of providing financial research and risk analysis on
China&#8217;s financial markets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 21, 2020, Sunup, the Company&#8217;s then
subsidiary entered into an assignment agreement to take up the rights to a Product Development Agreement for two new air purifiers. The
contract provides for Sunup to own the trademark and the right to use the product design and the distribution right to sell the air purifier
products worldwide. The total investment cost for the product development is approximately US$728,000.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 5, 2021, CIMC Marketing Pty Limited
(&#8220;CIMC&#8221;), a wholly owned subsidiary of the Company entered into an underwriting agreement with Xped Limited (now known as Oakridge
International Limited) (&#8220;Oakridge&#8221;), a company listed on the Australian Securities Exchange where it purchased 500 million shares
at a subscription price of A$0.001 per share for a total amount of A$500,000 or equivalent to US$381,000. The 500 million shares represented
approximately 15% of the then total outstanding shares in Oakridge. Oakridge is engaged in the business of selling professional healthcare
technology equipment and solutions to healthcare facilities. Oakridge also intends to build on smart home and smart building solutions
for a more efficient interactive environment for its occupants. In 2022 the Company sold this investment for A$275,000 and realized a
loss of A$225,000.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 22, 2021, the Company entered into
a Securities Purchase Agreement for the sale of 625,000 Ordinary Shares of the Company at a price of US$4.00 per share for US$2,500,000.
The Company intended to use the net cash proceeds for working capital purposes and development of existing and new businesses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 4, 2021, the Company entered into subscription
agreements in a private placement to subscribe a total of 573,350 shares in the Company at a price of US$4.00 per share for total proceeds
of US$2,293,400. The use of the proceeds was to build out of manufacturing infrastructure and working capital.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 23, 2021, the Company entered into a
Securities Purchase Agreement for the sale of 708,000 Ordinary Shares of the Company at a price of US$6.50 per share for gross proceeds
of US$4,602,000. The Company intended to use the net cash proceeds for developing its current businesses, corporate expenditures, and
general corporate purposes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 6, 2021, the Company entered into three
Securities Purchase Agreements (&#8220;SPA&#8221;) for the sale of a total of 888,888 Ordinary Shares of the Company at a price of US$3.15
per share for a net cash net cash proceeds of approximately US$2,765,000 after deducting estimated expenses in connection with the offering.
The Company intended to use the net cash proceeds for the purchase of equipment for the Company&#8217;s electronic glass business and working
capital.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 3, 2022, the Company entered into convertible
note purchase agreements to raise a total of US$10 million by the issuance of US$10 million convertible notes (&#8220;Note&#8221;). The
Note bears interest at 6% per annum maturing in 2 years from the date of issuance of the Note. The holder of the Note has the right to
convert the principal amount to shares in the Company at a fixed conversion price of US$3.12 per share, subject to adjustment, over the
term of the Note. The holder of the Note cannot convert the shares in the Company if such conversion would take the noteholder over 4.99%
shareholding in the Company. As at the date of this report all the Notes were converted into a total of 3,205,128 shares in the Company.
In addition, the noteholder also received a warrant representing 80% of the amount of the Note, raising an additional US$8 million if
all the warrants are exercised. The warrants are for a term of 2 years from the date of the Note and can be exercised at US$3.74 for each
share. Under the warrant agreement, the warrant holder cannot exercise the warrant to subscribe for shares in the Company if such exercise
would take the warrant holder over 4.99% shareholding in the Company. As at the date of this report, all the warrants are outstanding.
The use of the proceeds from this fund raise was to support the acquisition and building out of manufacturing infrastructure and working
capital of the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 19, 2022, the noteholder, holding a
10% convertible promissory note (&#8220;CN Note&#8221;) in the principal amount of HK$14 million (or about A$2.6million or about US$1.8million)
issued by the Company on January 20, 2020, converted the CN Note into 664,871 shares in the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March and April 2022, the Company entered into
Securities Purchase Agreements selling a total of 1,431,788 Ordinary Shares of the Company at a price of US$4.50 per share for total gross
proceeds of approximately US$6.4 million. The use of the proceeds was for the expansion of the lamination plant in USA, air filter operation,
investment in new projects and working capital.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 13, 2022, the Company issued a total
of 507,692 shares as a result of the conversion of convertible promissory note of US$1,650,000.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 29, 2022, the Company issued 646,173 shares
at US$4.50 per share for a total subscription amount of US$2,907,786. The proceeds from this sale of shares were used for the Company&#8217;s
operation and working capital.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 11, 2022, the Company entered into a Sales
and Purchase Agreement (&#8220;SP Agreement&#8221;) with Capital Stone Holdings Limited (&#8220;Purchaser&#8221;), pursuant to which the
Company has conditionally agreed to sell to the Purchaser 100% equity interest in eGlass Technologies Ltd (&#8220;eGlass&#8221;), a then
wholly-owned subsidiary of the Company holding all the assets of our switchable glass business in China (the &#8220;Disposal&#8221;) for
US$6.8 million (&#8220;Consideration&#8221;).The Purchaser paid the Consideration by issuance to the Company a debt instrument (&#8220;Loan
Agreement&#8221;) which bears interests of 5% per annum, repayable in 2 years and secured against the shares of eGlass.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Purchaser has the intention to list eGlass
on the Australia Securities Exchange (&#8220;ASX&#8221;) within the next 2 years. Pursuant to the SP Agreement, the Purchaser has the
right to pay the Loan by giving the Company the number of shares in eGlass calculated by dividing the amount of outstanding loan by 10%
discount to the then 5 days volume weighted average closing price (&#8220;VWAP&#8221;) provided that such price shall not be greater than
the 120% of the IPO Price. Alternatively, the Company has the right to have the Purchaser pay the Loan by transferring to the Company
the number of shares in eGlass calculated by dividing the amount of outstanding loan by the IPO Price. Any outstanding loan which could
not be fully repaid by the eGlass shares above will be settled by cash.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From July to December 2022, the Company entered
into Subscription Agreements (&#8220;Subscription Agreements&#8221;) for a total of US$5.5 million where each Subscriber subscribed to
a convertible note (&#8220;Note&#8221;). The Note is interest free, unsecured and convertible into shares of eGlass Technologies Ltd.
(&#8220;eGlass&#8221;), a then subsidiary of the Company, on the date eGlass receives notice from the Australian Stock Exchange (&#8220;ASX&#8221;)
that it will be admitted to the official list of ASX, at a conversion price equal to 25% discount to the IPO Price.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">However, if by the first anniversary of the date
of the Agreement, eGlass has not received notice from ASX that it will be admitted to the official list of ASX, all Notes will convert
to shares of the Company based on the then 30-day VWAP multiplied by 90% per Note.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 23, 2022, the Company issued 2,200,000
ordinary shares at a share price of US$1.59 for a total of US$3,498,000 to consultants.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August and September 2022, the Company issued
a total of 2,539,682 shares at US$1.26 per share for a total subscription amount of US$3,200,000. In connection of the private placement
of shares, the Company issued to the shareholders warrants to purchase a total of 2,539,682 shares raising an additional US$3.2 million,
if all the warrants are exercised. The warrants are for a term of 2 years from the date of the Agreement and can be exercised at US$1.26
for each share. Under the warrant agreement, the warrant holder cannot exercise the warrant to subscribe for shares in the Company if
such exercise would take the warrant holder over 4.99% shareholding in the Company. The Company intended to use the funds for the development
of Halal projects, air filter operation and working capital.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In summary, the Group&#8217;s business activities are
<span>manufacture and sale of nano coated plates for filters and air purifiers, the manufacture and sale
of electronic glass, provision of halal certification and distribution of halal products, and the operating of an online exchange platform
for trading in digital assets.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>B. Business Overview</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>IMTE is
an Australian company and in 2020 and 2021 was engaged in the business of glasses-free 3D (also known as autostereoscopic 3D) display,
the manufacture and sale of nano-coated plates for filters and air purifiers, the sale of electronic glass, IoT products and financial
research.&#160; At the end of 2021, the Company stopped the business of glasses-free 3D due to the adverse effect of pandemic on the sales
of 3D products to consumer and advertising sectors. In 2022, IMTE was engaged in the business of the manufacture and sale of nano-coated
plates for filters and air purifiers, the sale of electronic glass, operating the digital market exchange and digital asset products.&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Breakdown of total revenues by category for the
years ended December 31, 2022, 2021 and 2020:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31, <br/> 2022<br/> A$</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31, <br/> 2021<br/> A$</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>December&#160;31,<br/> 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>A$</b></p></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Sales of Halal products</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">526,807</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">567,598</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,864</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,197</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Development, sales and distribution of 3D autostereoscopic products and conversion equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,980</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,427,157</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Sales of nano-coated plate for air-filters products</td><td style="padding-bottom: 1.5pt">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Breakdown of total revenues by geographic market for the years ended
December 31, 2022, 2021 and 2020:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

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A$</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2019, IMTE was engaged in the business of development,
manufacture and distribution of glasses-free 3D display (also known as autostereoscopic 3D) (&#8220;ASD&#8221;). 2019 was a challenging
year for our ASD business as our development of technologies was undercapitalized and much of our work plan was postponed or delayed until
funding was secured. We also faced difficulties with our subcontractors to resolve the manufacturing process problems which further delayed
sales. In early 2020, COVID-19 pandemic hit China and then spread to the rest of the world, putting our business on hold for most of 2020
and 2021. At the end of 2020, the economic outlook for retail business was uncertain as the extent of the people&#8217;s behavior changed to
stay at home more and rely on pick-up and delivery services. This drastically affected our 3D advertising platform business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2020, we divested our research and development
operation as a cost cutting measure. We decided to focus on the marketing and sales of ASD products and services, and outsource all development
works with defined budgets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In June 2020, the Company diversified its business
by dedicating resources to the electronic glass and the nano-coated plate filters businesses. These two businesses were not affected by
COVID-19 as much as the ASD business, which was operating in the retail advertising markets. In particular, the air filter products should
not be affected as much as the ASD business because, in a pandemic environment, consumers will look to purchase devices that cleanse the
air. The electronic switchable glass product is a commercial product that is less susceptible to short-term interruptions in a pandemic
environment because it does not depend on retail and or travel sector.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In line with our renewed business strategy, in
August 2020, we acquired 25.5% interests in Sunup Holdings Limited (&#8220;Sunup&#8221;) from each of Nextglass Technologies Corp. and Teko
International Limited for US$750,000 each. In total, we acquired 51% of Sunup for a total consideration of US$1,500,000, which was paid
by the issuance of a total of 500,000 shares in the Company at a price of US$3.00 per share. Sunup is engaged in the manufacturing and
sale of nano-coated plates used in air filters. Sunup has set up its equipment and began limited production in November 2020. In 2022,
the Company focused on completing its new design air filter products under the brand name Ohho. In line with our strategy to divest from
Hong Kong, the Company also reorganized its operation to move its holding company for this investment to be held by our newly Canadian
incorporated company Ohho Technologies Ltd. The Company is in the process of identifying a manufacturing partner in Vietnam to manufacture
our Ohho products for sale in 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Consistent with our current strategy to diversify
and expand our business operations, on December 21, 2020, the Company entered into an agreement to acquire the majority interest in Greifenberg
Capital Limited (&#8220;Greifenberg&#8221;), a company that analyses credit risk using Big Data and Artificial Intelligence, for a total
subscription of up to US$1,200,000. This investment provided the Company with an opportunity to integrate its business operation with
use of new data and Artificial Intelligence in the new digital economy. We believe that strategically integrating our businesses with
Artificial Intelligence and Big Data tools will enhance our business operations, especially in the advertising sector such as tracking
or predicting trends in consumer behavior. In February 2022, the equity investment in Greifenberg decreased from 40.75% to 23.96% when
the Company no longer exercised control in the management of Greifenberg. Accordingly, the Company de-consolidated this investment from
its financial accounts once the Company&#8217;s equity interest fell below 30% and accounted for the investment in Greifenberg as an Investment
in Associated for accounting purposes. For the year ended December 31, 2022 the Company realized a gain of A$144,827 on the deemed disposal
of Greifenberg and also recorded a loss of A$322,893 on the share of loss of associates for the period after the deemed disposal in this
investment. In February 2023, Greifenberg filed a Form F1 for listing its shares on Nasdaq Capital Markets. As at the date of this report,
there has been no further update released on the Nasdaq website.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Consistent with our current strategy to diversify
and expand our business operations, on January 28, 2021 the Company entered into an agreement to acquire a 70% equity interest in Shenzhen
Koala Wisdom Fire Engineering Co., Ltd., a company in the business of Internet of Things. Pursuant to the agreement, the vendors would
enter into contracts for deployment of an IoT Detection System of not less than RMB200,000 within 60 days from the date of the agreement.
IMTE would purchase the 70% equity interest in Shenzhen Koala for US$40,000 (&#8220;Initial Consideration&#8221;) by the issuance of a total
of 10,000 Ordinary Shares in the Company. In April 2021, the parties agreed to cancel this agreement and to negotiate another agreement
involving other IoT projects in the future. Although the Company was not successful in this acquisition, the Company will continue to
pursue businesses or synergistic investment in IoT sector in the future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 5, 2021, a Group company acquired
500 million shares representing approximately 15% or A$500,000 (approximately US$381,000) in Xped Limited (now known as Oakridge International
Limited) (&#8220;Oakridge&#8221;), a company listed on the Australia Securities Exchange at the subscription price of A$0.001 per share.
Oakridge is engaged in the business of selling professional healthcare technology equipment and solutions to healthcare facilities. Oakridge
is focused on expanding into delivering assisted independent living technologies utilizing synergies with Oakridge&#8217;s Internet of Things
(IoT) platform. Oakridge also intends to build on smart home and smart building solutions for a more efficient interactive environment
for the occupants. Our investment provides a strategic investment into the technology and healthcare markets in Australia. In August 2022,
the Company sold this investment and realized a loss of A$225,000.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the end of 2021, the Company decided to stop
selling ASD products to curtail ongoing overhead costs in the ASD operation as the demand for such products in the retail and advertising
markets were drastically reduced due to the effects of the pandemic.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 29, 2021, the Company entered into
an Assignment and Assumption Agreement to take over the rights and obligation on a Cooperation Agreement on developing a Blockchain business
focusing on digital asset market platform mainly focusing on NFT (Non-Fungible Token) trading market. Under the Cooperation Agreement,
the Company would invest up to US$1 million for 60% equity interests in Ace Corporation Limited to develop, establish, and operate a trading
marketplace platform called &#8220;Ouction&#8221; at www.ouction.io. Ouction platform will be an interactive experiencing solution designed
with dynamic image cryptographic verification technology which will serve as a bridge for O2O (Online to Offline) transaction. This will
enable the Ouction platform to not only verify virtual asset transactions, but also provide encryption and Blockchain notarized digital
certificates of physical assets for a fairer and more credible platform trading experience to e-commerce companies and their users. Ouction
is expected to adopt decentralized technologies in the fields of games, fintech, film &amp; TV, culture, and e-commerce. Ouction also
plans to develop cross-industrial synergy and economic value from the new NFT marketplace it creates. Ouction&#8217;s marketplace plans to be
a niche market in art, historical artifacts, photos and videos. In 2022, the Company established the Ouction marketplace platform and
in line with its strategy, it began to sell high value premium products. This was met with mixed results due to travel restrictions of
Covid 19 in Asia and the economic effect on consumers on the war in Ukraine. In line with our strategy to divest from Hong Kong, the Company
reorganized its operation to move its holding company of this investment to be held by our newly Canadian incorporated company, Ouction
Digital Ltd. In 2023, the Company will seek to promote and attract more users to the Ouction platform and securing more premium and digital
products in art and pop culture to be promoted on our Ouction platform.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 4, 2022, the Company announced its
intention to divest its China electronic glass business by either selling the business unit or undertaking a spin off the business unit
into a stand-alone, publicly traded listed company. In September 2022, the Company disposed the electronic glass business in China by
selling the holding company of this business, eGlass Technologies Inc. (&#8220;eGlass&#8221;) for US$6,800,000 or A$10,101,944 (&#8220;Consideration&#8221;),
realizing a gain on disposal of subsidiary of A$51,143. Pursuant to the sale and purchase agreement (&#8220;SP Agreement&#8221;) with
Capital Stone Holdings Limited (&#8220;Purchaser&#8221;) the Purchaser paid the Consideration by issuing to the Company a debt instrument
(&#8220;Loan&#8221;) bearing interest of 5% per annum repayable in 2 years and is secured against the shares of eGlass. The Purchaser
has indicated an intention to list eGlass on the Australia Securities Exchange (&#8220;ASX&#8221;). Pursuant to the SP Agreement, the
Purchaser has the right to pay the Loan by giving IMTE the number of shares in eGlass calculated by dividing the amount of the outstanding
Loan by 10% discount to the then 5 days volume weighted average closing price; provided such price may not be greater than the 120% of
the IPO Prices. Alternatively, the Company has the right to have the Purchaser repay the loan by transferring to IMTE the number of shares
in eGlass calculated by dividing the amount of outstanding loan by the IPO Price. Any outstanding loan amount that could not be fully
repaid by the eGlass shares would be settled by cash.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">After the disposal of eGlass, the Company did
not have any operation and investment in China. The Company will continue with the electronic glass business and lamination operation
in the United States. Due to the capital-intensive requirements of the lamination business, the Company will seek to find strategic partners
in the USA or undertake a spin off into a standalone public traded company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 20, 2022, the Company entered into
a subscription agreement for 60% equity interests in World Integrated Supply Ecosystem Sdn. Bhd. (&#8220;WISE&#8221;), a Malaysia company
engaged in the business of the provision of halal certification to qualified businesses/operations, the establishment halal products supply
chain, and sale of halal products. WISE will be providing halal certification working with the JAKIM, a department of the Malaysia government
mandated to conduct and manage the halal certification process and other regional halal certification bodies. WISE is working towards
being appointed by JAKIM Malaysia and other regional halal certification bodies as an accredited certification body to conduct the auditing
process and certify product application. In 2022, WISE started its sourcing operation in Southeast Asia and Middles East for the markets
in Europe and Great Britain. In 2022, WISE recorded a revenue of A$526,807 mainly from the sale of sunflower seed oil to the Europe and
Great Britain markets. In 2023, WISE is expected to start the halal certification of manufacturers and farm producers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In summary, the Company is currently focusing
on the marketing and distribution of halal products, the manufacture and sale of nano coated plates for air filters and air purifiers,
operating the Ouction digital asset marketplace, and manufacture and sale of switchable glass in the United States. Furthermore, the Company
has completed the restructuring its operation to Malaysia and Europe.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>IMTE Products and Services</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Switchable Glass Products</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In September 2022, the Company completed its sale
of its electronic glass business in China as part of the Company&#8217;s strategy to exit from China. After the disposal the Company continues
with its plan to have 2 lamination lines with capabilities to produce annually about 160,000 m<sup>2</sup> of laminated glass in the USA.
The switchable glass is a new material that can be used for many applications including the real estate industry for both external and
internal walls for new buildings and homes. The real estate and construction industry in the USA are expected to use more energy saving
materials like our energy saving switchable glass which are suitable for environmental buildings/homes of tomorrow.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Buildings today are built with windows for aesthetic
purposes and to allow for natural light and outside views. However, normal glass has two significant draw backs in letting the heat and
the glare from sun light to come directly into the building. To compensate for this, we use blinds and curtains to shield us from these
uncomfortable occurrences. Heat entering the buildings requires more energy to cool the internal environment, normally the use of air
conditioner which is detrimental to the environment and costly to the building owner.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our laminated switchable and energy saving glass
can provide more natural light and outdoor views while minimizing heat and glare. This is achieved by adjusting the tinting and transparency
in the glass (from transparent to opaque states, and vice versa) automatically by the use of sensors in determining the amount of sunlight
to allow into the interior of the building.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our lamination process is to laminate our partner&#8217;s
proprietary PLDC film between the glass to enable the glass to go from transparent and opaque, and vice versa. In the near future, we
will also develop sensors to operate and manage each switchable glass to optimize energy savings and customer experience.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our energy saving glass uses electrochromic film
technology from our supplier, Nextglass Technologies Corp. Electrochromic film is the phenomenon by which light transmission through a
transparent material, changes when an electrical voltage is applied to it. Our energy saving glass can modulate ultraviolet, visible and
infrared light simultaneously and can block more than 99% of solar radiation and achieve reduced energy consumption. This ability to control
the transmission of light enables us to automatically control the amount of heat and glare into a building.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our Advantages</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our switchable glass and energy saving glass provides
multiple benefits to users and building owners.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Sustainability and Energy Efficiency:
Our switchable glass reduces energy usage in buildings by blocking heat from entering buildings and thus reducing the energy required
to cool buildings. Our switchable glass also helps bring in natural light reducing the daytime lighting energy requirements.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="text-align: justify; width: 0.25in"></td><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Improved User Experience: Our
energy saving glass will allow users to work closely to the glass/windows without the feeling of discomfort from heat and glare coming
through the glass. Our energy saving windows can control the sun light and the heat from coming into the building for the comfort of
the occupants.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="text-align: justify; width: 0.25in"></td><td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Cost savings from switchable
glass saves us from putting up blinds or curtains and reduce the ongoing maintenance costs for the property owner.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Market Opportunities</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We believe that the market for switchable and
energy saving glass will include internal and external walls and, other applications for privacy walls/windows such as in hospitals and
offices. The demand for energy efficient buildings in the United States are growing with the support of government incentives.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Our Customer</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are working with our partner on a contract
manufacturing arrangement to support their orders in the United States. In the longer term we will seek approval from our partner Nextglass
to enter the market directly.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our Competition</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As we have a subcontract arrangement at this moment,
our competition is with other manufacturers of the switchable glass.&#160;We are working with our partner to allow us to enter the market
directly.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Growth Strategies</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are working on an arrangement to be able to
enter the United States market directly. We will then introduce the energy saving glass to the real estate industry participants i.e.
developers and architects of the advantages of our switchable and energy saving glass products. We will also seek to expand the usage
of our switchable glass to provide internal privacy walls such as in offices and hotels. The growth in the use of switchable and energy
saving glass is expected to be in applications where cost savings and privacy consideration in which glass is used as a barrier to the
outside environment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Nano-coated Plate Filter Products</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2020, the Company purchased equipment
to manufacture nano-coated plate filters using a new technology for air and water filters. These filters provide better clean air and
eliminate small particle pollutants in the air for large indoor meeting places and in closed environment where the air is circulated i.e.
trains, taxi, subways, buses, cruise ships, etc.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The current technology of Plasma-Enhanced Chemical
Vapor Deposition (PECVD) is too expensive and causes emission of toxic material. However, we are using a new PECVD technology, patent
owned by our Korea partner, that manufactures the product at a much lower costs than the traditional PECVD technology and the process
does not emit toxic material in the manufacturing process. The technology we use is superior in performance and less costly to produce.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>What is Plasma-Enhanced Chemical Vapor Deposition</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In PECVD, one or more gaseous reactants are used
to form a solid insulating or conducting layer on the surface of a wafer. This layer is then enhanced by the use of a vapor containing
electrically-charged particles or plasma, at lower temperatures.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">PECVD processing enables deposition at lower temperatures.
A plasma is formed from the gaseous chemicals in a reaction chamber. In contrast to traditional Chemical Vapor Deposition, where higher
temperature is used to cause reactions, in PECVD the plasma provides the energy needed to cause the reaction, which means that it can
be done at a lower temperature.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The positive effect of photo catalytic air purification
and sterilization are:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td>Eliminating all kinds of particles.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td>Remoinge odors.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td>Eliminating cigarette smoke and carcinogens.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td>Removing VOCs contained in the dust.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td>Increasing negative ions and oxygen in the close environment
will increase.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td>Eliminating contact with allergen inducing substances and
have the effect of allergy treatment.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have started limited manufacturing and selling
the air filter plates product in 2020. We have also completed our own proprietary design of a family of air purifier products in 2022.
Due to the COVID-19 pandemic and the integrated chip shortage worldwide, the distribution and manufacturing of our products was delayed
to 2023. We plan to market our generation 2 air filter/purifiers in Korea, United States, Europe and countries in Asia. The initial market
response to our purifiers has been very positive based on feedbacks from potential brand distributors, and we expect to secure orders
in 2023, once the chip shortages are resolved and the manufacturer identified.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our nano-coated plate products eliminate particles,
eliminate germs and viruses, eliminate micro molecules that are harmful to human body and odors in the air. We have sent the product to
testing labs in Korea to certify our air filters eliminate particles in the air. With such test results we believe that we will receive
many more enquiries and sales orders. In 2023, we will seek to sell our products in Korea, United States and countries in Asia.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our sales strategy is to appoint distributors
and or channel partners for certain territories and countries while for other markets we will sell direct to consumers online to build
our own customer base and branding. We will also seek manufacturing and distribution partners as part of our growth strategy.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our product strategy is to build a product line
catering to all price points. We may invest in more designs for specific markets and applications such as air purifiers for baby care,
aged care, and healthcare environments. As our air filters/purifiers are designed to be mobile for personal use, there are many applications
where users are in confined space such as travelers on trains or buses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Going forward, we will look at using this technology
to manufacture water filters for the home, and for the food sanitary water treatment industries.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><span style="text-decoration:underline">Internet of Things (&#8220;IoT&#8221;) Products</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">IMTE will be focusing on IoT products as one of
the core businesses to be engaged in the future. In February 2021, the Company took a strategic 15% stake in an ASX company Oakridge International
Limited, a company engaged in the business of IoT and healthcare technologies to assisted healthcare, age homes and self-care homes. In
2022, the Company disposed the investment in Oakridge to focus on working directly on IoT projects or operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company will continue to seek opportunities
to invest in IoT technologies and bringing these technologies to Europe, North America and Australia markets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">NFT Trading Marketplace</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have set up our NFT online trading presence
named Ouction at www.ouction.io. This platform is an interactive experiencing solution designed with dynamic image cryptographic verification
technology which will serve as a bridge for O2O (Online to Offline) transaction. This will enable the Ouction platform to not only verify
virtual (digital) asset transactions, but also provide encryption and Blockchain notarized digital certificates of physical assets for
a fairer and more credible platform trading experience to e-commerce companies and their users.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2022, the Ouction marketplace platform was
set up and in line with its strategy, it began to sell high value premium products. This was met with mixed results due to travel restrictions
of Covid 19 in Asia and the economic effect on consumers on the war in Ukraine. In 2023, the Company will seek to promote and attract
more users to the Ouction platform and securing more premium and digital products in art and pop culture to be promoted on our Ouction
platform.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Halal Certification and Products </span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We will be developing the business of halal products
and services through our subsidiary World Integrated Supply Ecosystem Sdn. Bhd. (&#8220;WISE&#8221;) based in Malaysia. WISE&#8217;s long-term
strategy is to build a global supply chain for halal products on a secure digital marketplace for growers, producers and traders. WISE
will focus on its business of the provision of halal certification to qualified businesses/operations, the establishment halal products
supply chain, and sale of Halal products. However due to the COVID-19 pandemic and the quarantine and restriction on travel in Malaysia,
Hong Kong and China in 2022, we were not able to implement halal certification in the target markets of Southeast Asia and China. The
demand for halal certification by food manufacturers and producers in Asia has been very strong. In early 2023 travel and quarantine restrictions
were lifted in China and we expect to launch this segment of our business to pursue customers and suppliers in China.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2022, WISE signed a distribution agreement
with a Paris, France based distributor to distribute our halal products. We have started selling our products in France and United Kingdom
in second half of 2022 and we expect to expand to other European countries in the next 12 months. In January 2023, WISE rented a 557 sq
meter warehouse in Enfield, UK for its distribution and sales operation for the London metropolitan market. With this warehouse, we will
be able to have better pricing and operating margin through control of our inland inventory. In Asia, to further expand our business operations,
we are working with a network marketing company in Malaysia to sell our healthcare products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2023. we will continue to work with manufacturers
/ producers in Asia and the Middle East to bring halal products to the European markets. In addition, we will also seek to sign up distributors
and halal suppliers in North America to further expand our halal network and expand our healthcare products in 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Future Developments</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The focus of the Group is to continue to develop
its businesses in switchable glass, nano-coated plate filters, IoT products, halal certification process and sale of halal products, and
operating a digital asset marketplace platform. We have experienced significant losses in the past 3 years and the Group intends to build
on its existing businesses and revenue base in 2023 to move towards bringing positive results.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The implementation of the future business plans
depend on adequate capital being available to the Group. The Company will be reviewing potential acquisitions and or strategic partnerships
/co-operations that can add value to the Group. Management will also seek synergistic acquisitions to build revenue and bring in resources
to complement and to supplement our internal capabilities to become a well-managed and fast-growing company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Market and Industry Analysis</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Nano-coated plate filter</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the post pandemic period, people are still
weary of the recurrence of new virus. A product like our nano-coated plate air filters is expected to be a popular product that can filter
particles in the air for people and the healthcare industries.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Switchable glass</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The market for switchable glass in USA is expected
to grow as government push for more energy saving and environmentally friendly solution. Switchable glass will reduce the amount of heat
and glare in buildings. requiring less energy to cool its interiors and have less carbon footprint.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Sourcing and Manufacturing</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For certain products such as halal or IoT products,
we will source manufacturers to supply us the products for sale. However, for nano-coated plates and lamination of switchable glass, we
will manufacture these products for sale.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Marketing, Distribution and Sales</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We plan to build our own brands for our air purifier,
halal and switchable glass products when we launch our products to market.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Sources and Availability of Raw Materials and Principal Suppliers</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Other than our lamination line for switchable
glass, our source and availability of raw materials is not dependent on a principal supplier. For the lamination operation we are reliant
on our film manufacturer to supply film to be used in the lamination process. To mitigate the situation, we will place sufficient order
of this raw materials so that there will be no delay in our manufacturing process.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Inventory, Operating Capital and Seasonality</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our raw material inventory levels are expected
to be modest relative to sales of our manufactured products. Our policy is to manufacture to order. Thus, we do not expect to keep much
inventory other than key components, unless under extraneous circumstances such as material shortage i.e. chip shortages or expected prolonged
manufacturing interruption i.e. labor strike.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We will monitor our operating capital to meet
our obligations as they come due. We monitor our operating budgets in view of our operating cash flow requirements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We do not expect any seasonality to our business
other than normally expected in the consumer business where there is a general let down in the first quarter of each year after the Christmas
season.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Dependence on Major Customers</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2022, we had limited sales. Our strategy going
forward is to appoint distributors to sell our products and services, and we will maintain a small sales and marketing team in order to
keep our operating costs low. The distributors will have their own major customers, but consider as a whole, we are not dependent on only
a few specific customers in order to derive sales as we build up our distributor network and customer base.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Research and Developments</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We will rely on our partners and or third parties
on development of new technologies in nano-coated plates and lamination lines for switchable glass.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Intellectual Property</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We rely on unpatented trade secrets, know-how
and other non-confidential information as well as our proprietary technological innovation and expertise that are protected in part by
confidentiality and invention assignment agreements with our employees, advisors, consultants and associates.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Patent matters in electronics industry are highly
uncertain and involve complex legal and factual questions. The availability and breadth of claims allowed in electronics patents cannot
be predicted. Statutory differences in patentable subject matter may limit the protection the Company can obtain on some or all of its
licensed inventions or prevent us from obtaining patent protection either of which could harm our business, financial condition and results
of operations. Since patent applications are not published until at least 18 months from their first filing date and the publication of
discoveries in the scientific literature often lags behind actual discoveries, we cannot be certain that we, or any of our licensors,
were the first creator of inventions covered by pending patent applications, or that we or our licensors, were the first to file patent
applications for such inventions. Additionally, the grant and enforceability of a patent is dependent on a number of factors that may
vary between jurisdictions. These factors may include the novelty of the invention, the requirement that the invention not be obvious
in the light of prior art (including prior use or publication of the invention), the utility of the invention, and the extent to which
the patent clearly describes the best method of working the invention. In short, this means that claims granted in various territories
may vary and thereby influence commercial outcomes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">While we intend to seek patent protection for
our products and technologies, we cannot be certain that any of the pending or future patent applications filed by the Company, or licensed
to us, will be approved, or that IMTE will develop additional proprietary products or processes that are patentable or that we will be
able to license any other patentable products or processes. IMTE cannot be certain that others will not independently develop similar
products or processes, duplicate any of the products or processes developed or being developed by the Company or licensed to us, or design
around the patents owned or licensed by us, or that any patents owned or licensed by us will provide us with competitive advantages.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Furthermore, we cannot be certain that patents
held by third parties will not prevent the commercialization of products incorporating the technology developed by us or licensed to us,
or that third parties will not challenge or seek to narrow, invalidate or circumvent any of the issued, pending or future patents owned
or licensed by us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our commercial success will also depend, in part,
on our ability to avoid infringement of patents issued to others. If a court determines that we were infringing any third-party patents,
we could be required to pay damages, alter our products or processes, obtain licenses or cease certain activities. We cannot be certain
that the licenses required under patents held by third parties would be made available on terms acceptable to us or at all. To the extent
that we are unable to obtain such licenses, we could be foreclosed from the development, export, manufacture or commercialization of the
product requiring such license or encounter delays in product introductions while we attempt to design around such patents, and any of
these circumstances could have a material adverse effect on our business, financial condition and results of operations. We may have to
resort to litigation to enforce any patents issued or licensed to us or to determine the scope and validity of third-party proprietary
rights. Such litigation could result in substantial costs and diversion of effort by us. We may have to participate in opposition proceedings
before the relevant patent office, or in interference proceedings declared by the United States Patent and Trademark Office, to determine
the priority of invention for patent applications filed by competitors. Any such litigation interference or opposition proceeding, regardless
of outcome, could be expensive and time consuming, and adverse determinations in any such proceedings could prevent us from developing,
manufacturing or commercializing our products and could have a material adverse effect on our business, financial condition and results
of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Material Contracts Related to Intellectual Property and Commercialization
Rights</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">None.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Government Regulations</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The market for our lamination glass, nano-coated
plate filter product and halal products are affected by a wide range of U.S. and international regulations, including regulations related
to taxation and import-export controls, which could negatively impact the market for these products we sell or decrease potential profits
to the Company. Pursuant to the Tariff Act of 1930, as amended, the Trade Act of 1974 and regulations promulgated there under, the United
States government charges tariff duties, excess charges, assessments and penalties on many imports. These regulations are subject to continuous
change and revision by government agencies and by action of the United States Trade Representative and may have the effect of increasing
the cost of goods purchased by the Company or limiting quantities of goods available to the Company from our overseas suppliers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Costs and Effects of Compliance with Environmental Laws; Environmental
Matters</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are not aware of any material costs or impacts
on our business related to compliance with federal, state or local environmental laws regarding the products we intend to market and sell.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Insurance</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We do not carry any kind of product liability or other business insurance.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Legal and Administrative Proceedings</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are not part to any material legal or administrative
proceedings, and we are not aware of any threatened material legal or administrative proceedings against us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>C. Organizational Structure</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year and as at December 31, 2022, we
have the following material subsidiaries and their corporate details and business activities are listed below:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; ">
    <td style="border-bottom: Black 1.5pt solid; width: 35%; font-weight: bold; text-align: left">Subsidiary Name</td><td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 17%; font-weight: bold; text-align: center">Place of<br/>
Incorporation</td><td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; white-space: nowrap; width: 15%; font-weight: bold; text-align: center">% held</td><td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 30%; font-weight: bold; text-align: center">Business scope</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">CIMC Marketing Pty Limited</td><td>&#160;</td>
    <td style="text-align: center">Australia</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center">100% (Direct)</td><td>&#160;</td>
    <td style="text-align: left">Management services &amp; Investment holding</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">IMTE Asia Limited</td><td>&#160;</td>
    <td style="text-align: center">Hong Kong</td><td>&#160;</td>
    <td style="white-space: nowrap; text-align: center">100% (Direct)</td><td>&#160;</td>
    <td>Dormant</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">IMTE Malaysia Sdn. Bhd.#</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center">Malaysia</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; white-space: nowrap; text-align: center">100% (Direct)</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: left">Administrative services and sale of products</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Itana Holdings Limited</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center">Canada</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; white-space: nowrap; text-align: center">100% (Direct)</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: left">Investment holding</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Renfrew International Limited</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center">United States of America</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; white-space: nowrap; text-align: center">100% (Direct)</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: left">Manufacture of electronic glass</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Lonsdale International Limited</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center">United States of America</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; white-space: nowrap; text-align: center">100% (Direct)</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: left">Investment holding</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Merit Stone Limited#</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center">British Virgin Islands</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; white-space: nowrap; text-align: center">100% (Direct)</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: left">Investment holding</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; text-align: left">Ohho International Limited#</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center">Canada</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; white-space: nowrap; text-align: center">51% (Direct)</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: left">Sale of filter plates and air filter products</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Ouction Digital Limited#</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center">Canada</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; white-space: nowrap; text-align: center">60% (Direct)</td><td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: left">Provision of digital platform and sale of digital asset</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">World Integrated Supply Ecosystem Sdn. Bhd.#</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: center">Malaysia</td><td>&#160;</td>
    <td style="vertical-align: top; white-space: nowrap; text-align: center">60% (Indirect)</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: left">Sale of Halal products</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Smartglass Limited*</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: center">Hong Kong</td><td>&#160;</td>
    <td style="vertical-align: top; white-space: nowrap; text-align: center">-</td><td>&#160;</td>
    <td style="text-align: left">Manufacture and sales of distribution of switchable glass and consultancy services</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; text-align: left">Smart (Zhenjiang) Intelligent Technology Limited*</td><td>&#160;</td>
    <td style="vertical-align: top; text-align: center">P.R.C.</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">*</td><td>Disposed during the year.</td>
</tr></table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">#</td><td>Established during the year.</td>
</tr></table><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">&#x5e;</td><td>Become an associated company during the year.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>D. Property, Plant and
Equipment</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has its registered office in Sydney,
Australia, and its principal and main operating office is located in Kuala Lumpur, Malaysia. In Australia, the Company has its registered
office as part of the services provided by its company secretary and such service costs A$1,000 per month.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In September 2022, the Company rented a 299 square
meter office in Kuala Lumpur, Malaysia to serve as our corporate headquarter and a portion of the office of about 150 square meters is
used for our Halal operation. The lease on this premise is for A$1,639 per month and for a period of two years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2023, our subsidiary company in Malaysia
leased a 557 square meters warehouse in Enfield, United Kingdom, on a five-year lease at approximately A$14,359 per month.</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 47; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_007"></a></div><p style="margin: 0"> <span style="font-size: 10pt"><b>ITEM 4A. UNRESOLVED STAFF COMMENTS</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">None.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_008"></a></div><p style="margin: 0"><span style="font-size: 10pt"><b>ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>The following discussion and analysis of the
financial condition and results of operations of IMTE should be read in conjunction with the audited consolidated financial statements
as at and for the fiscal year ended December 31, 2022, as at and for the year ended December 31, 2021, and for the year ended December
31, 2020, together with the notes thereto included elsewhere in this Annual Report. The financial information contained in this Annual
Report is derived from the financial statements, which were prepared in accordance with IFRS.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>A. Operating Results</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>IMTE is
an Australian incorporated company and in 2022, it was engaged in the business of trading in Halal products, the manufacture and sale
of nano coated plates for filters, the trading of luxury products on its digital assets trading platform, and the manufacturing and sale
of electronic glass for the USA markets. The Company was engaged in the financial research business through its investment in Greifenberg
Digital Limited. However, during 2022, our equity interest in this investment decreased from approximately 41% to approximately 24%. Accordingly,
for accounting purposes, we were deemed to have sold this investment and we could not consolidate this investment as we no longer could
control this investment. Instead, we equity account for this investment as an Investment in Associated Company in the accounts of the
Company. </span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For a description of the milestones that we have
achieved since inception and through to the date of this report, see &#8220;Item 4. Information on the Company - A. History and Development
of the Company.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Overview</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Prior to 2020, we were an early-stage company
in the development of 3D autostereoscopic products and services. We had recorded significant losses in the operation especially&#160;during
the COVID-19 pandemic in early 2019. In May 2020 when there was no sign that the pandemic was ending soon, the Group restructured its
operation by disposing its R&amp;D and test&#160;manufacturing operation for 3D autostereoscopic products, and focused only on the marketing
and sales of these 3D products to reduce our administrative and operating costs. In 2020 the Company started new businesses in nano-coated
plate filter products, financial analytical research&#160;and switchable glass to provide a broader revenue base for the future.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8239;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 48; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2021, the pandemic continued to affect the
development of our nano-coated plate filter, financial analytical research and switchable glass operation. The quarantine and restriction
on travel and constant re-start / stop of the economy caused delays in these businesses. In late 2021 with no indication of the end of
the pandemic, we disposed the marketing and sales of 3D autostereoscopic products and services operation to contain our costs.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8239;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2022, in order to widen our revenue
base, the Company announced entering into two other businesses namely: (i) the provision of certification halal products and processes,
and the sale of halal products and (ii) the setting up of a marketplace (Ouction) for trading in digital assets. &#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due to Covid 19 restrictive environment, the Company
developed its businesses cautiously in 2022. For our halal business, we appointed distributors in London, Paris, and Kuala Lumpur and
recorded sales of A$526,807 from this business unit in 2022. Although the other business units did not bring in any revenue, we continue
to make strides to develop the other businesses.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In early 2022, due to the geopolitical issues
between the United States and China, the Board decided to divest its businesses operation and investments in Hong Kong and China, and
to shift the focus our investments and operations to&#160;Malaysia and Europe, including relocating our corporate headquarters and main
business operations and manpower to Kuala Lumpur. In early 2022, the equity interest of our investment in our financial analytical research
investment decreased to 23.96%. Accordingly, for accounting purposes, we were deemed to have sold this investment and we could not consolidate
this investment as we no longer could control this investment. Instead, we equity account for this investment as an Investment in Associated
Company in the financial accounts of the Company. By September 2022, we disposed substantially all our Hong Kong and China operation,
which was mainly our switchable glass investment in China and Hong Kong.&#160;We also transferred our NFT operation to Kuala Lumpur in
the short term with a view of setting up the digital assets operation in Singapore or Dubai.&#160;&#160;Today, we have no operation in
Hong Kong and China.&#160;&#160;&#160;&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Going forward in 2023, the Company seeks to continue
to develop its existing businesses. In particular, it will focus on the halal business for certification process and trading of our halal
products in United Kingdom and Europe. We are well positioned to deliver our halal products from Southeast Asia to the European markets.&#160;&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We will continue to seek investment opportunities
in industries and businesses such as in new energy and new materials, where we can increase Shareholders&#8217; value.&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the past two years, we have funded our operations
primarily through the sale of equity securities in the Company and issuances of convertible notes and from operation cashflows. For details
of the business overview, see &#8220;Item 4. Information on the Company - B. Business Overview.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Recent Acquisitions</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">See &#8220;Item 4. Information on the Company -
A. History and Development of the Company.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 49; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Results of Operations</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth our condensed consolidated
statements of operations by amount and as a percentage of our total operating revenues for the periods indicated:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->46<!-- Field: /Sequence --></span></p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Comparison of Year Ended December&#160;31, 2022 to Year Ended December&#160;31,
2021</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Revenue</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth revenues by sources
and the percentage of our total operating revenues for the period indicated:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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Revenues</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">% of Net<br/>
Revenues</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; ">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify"><b><i>Revenues</i>. </b>The revenue
from operating activities for the year ended December 31, 2022 was A$526,807 as compared to the prior year of A$193,113, an increase of
A$333,694 or 72.8% from the prior year. The revenue for the year ended December 31, 2022 was mainly from the sale of Halal products. The
sales increased as compare to the prior year was mainly due to the increase in the Halal products as compared to the sales of display
products in 2021. As the restriction on COVID-19 was released during the year, the sales of Halal products increased in Europe and Malaysia.
In 2023, we will continue to put more emphasis on sales of Halal products; but we also expect to receive revenue from nano-coated plate
filter products and fees from the digital assets marketplace.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Cost of Sales</i>.</b> The following table sets forth cost of
sales by sources of revenues by amount and as a percentage of net revenues for the years indicated:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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Revenues</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.3pt 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.3pt 0pt 0; text-align: justify">Cost of sales increased by 360.0% to
A$687,477 in 2022 from A$149,447 in 2021, which was primarily due to the corresponding increase in sales as compared with the year in
2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.3pt 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Gross Profit and Gross Margin.&#8239;</i></b>&#160;Gross
profit decreased&#160;from gross profit of A$43,666 in 2021 to a gross loss of A$160,670 in 2022. The decrease in gross margin from the
prior year was due to different product mixes. In 2022, the gross loss was mainly the result of the decline in the market price of Halal
products due to the unforeseen market condition from the war in Ukraine and the use of penetration pricing policy to establish and to
build demand for our products in the European markets.&#160;In addition, there were unexpected cost increases in transportation costs;
and prices decreases due to i) delays in transportation and ii) fluctuation in foreign exchange, in particular the decrease in GBP eroding
our sales price and margins.&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Interest income.</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8239;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest income increase from A$18,864 in 2021
to A$567,598 in 2022 mainly due to interest received from short term loans. &#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Loss on fair value change in derivate financial
instruments.</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8239;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the year ended December 31, 2022, the fair
value change of derivative financial instrument relating to convertible promissory notes was a gain of A$782,023 as compared to a loss
of A$842,463 in the prior year.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Loss on disposal of equity investment in
equity investments.</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8239;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2022, the loss on disposal of equity investment
in Oakridge International Limited was A$225,000.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Other income</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8239;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Other income decreased from A$335,807 in 2021
to A$2,878 in 2022. In 2021, other income was mainly the underwriting fees received from our investment in Oakridge International Limited
and waive of debts.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8239;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Expenses</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#8239;</i>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The operating expenses for the year ended December
31, 2022 was A$15,516,809 as compared to the prior year of A$6,290,947 from the prior year. The increase of A$9,225,862 in total operating
expenses was mainly attributable to the following:&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.75pt; text-align: justify; text-indent: -27.75pt">&#8239;&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
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    <td style="text-align: justify"><span style="font-size: 10pt">An increase of A$538,030 in cost of sales from A$149,447 in 2021 to A$687,477 in 2022 as discussed above;&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
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  <tr style="vertical-align: top">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.75pt; text-align: justify; text-indent: -27.75pt">&#8239;&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-size: 10pt">An increase of A$666,196 in
depreciation and amortization expenses from A$1,326,811 in 2021 to A$1,993,007 in 2022 as the result of the depreciation expense for
nano-filter equipment was depreciated for the full year, as compared to the depreciation expense in 2021 which was for a partial year;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.75pt; text-align: justify; text-indent: -27.75pt">&#8239;&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-size: 10pt">An increase of A$3,856,944
in professional and consulting expenses from A$2,376,038 in 2021 to A$6,232,982 in 2022 resulting from the increase in legal and professional
fees relating to increase in corporate activities in 2022 and the increase in consulting services for halal business&#160;unit and consulting
services for our executives;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-size: 10pt">A decrease of A$1,084,572 in
finance costs from A$2,000,952 in 2021 to A$916,380 in 2022 which was mainly attributable to a decrease in interest expense charges on
convertible notes that were converted in 2022, as compared to interest charge in 2021 was for a full year;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.75pt; text-align: justify; text-indent: -27.75pt">&#8239;&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">-</span></td><td style="text-align: justify">An increase
of A$1,515,264 in other expenses of A$642,339 in 2021 to A$2,157,603 in 2022 was mainly attributable to the increase in the provision
of inventory, allowance of bad debts and plant and equipment written off.</td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">-</span></td><td style="text-align: justify">An increase
of A$72,798 in other (losses)/ gains from A$1,909,947 in 2021 to A$1,982,745 in 2022 was mainly attributable to the net effect of a decrease
in foreign exchange loss expenses and the decrease in gain on disposal and deemed disposal of subsidiaries.</td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-size: 10pt">An increase of A$3,566,433
in loss on fair value change in warrants in 2022;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-size: 10pt">An increase of A$322,893 in
share of loss of associate company&#160;in Greifenberg Digital Limited after it was accounted for on an equity basis rather than consolidated
subsidiary in the prior year.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Income tax</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify">No income tax expenses were recognized
during the year ended December 31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify"><b><i>Net Profit (Loss)</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify">We recorded a net loss of A$13,862,503
for the year ended December 31, 2022 as compared to a net loss of A$6,585,626 recorded for the year ended December 31, 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;&#160;</b></p><div>


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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Comparison of Year Ended December&#160;31, 2021 to Year Ended December&#160;31,
2020</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Revenue</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth revenues by sources
and the percentage of our total operating revenues for the years indicated:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="padding-bottom: 1.5pt; text-align: justify">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; ">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

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from operating activities for the year ended December 31, 2021 was A$193,113 as compared to the prior year of A$1,744,629, a decrease
of A$1,551,516 or 88.93% from the prior year. The revenue for the year ended December 31, 2021 was mainly from the sale of nano-coated
plate filter products. The sales decline as compared to the prior year was mainly due to the decline of the sale of display products in
2021 as a result of COVID-19. In 2022, we will continue to put more emphasis on sales of nano-coated plate filter products; but we also
expect to receive revenue from switchable glass products, sale of halal products and fees from the digital assets marketplace.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify">&#160;</p><div>

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table sets forth cost of sales by sources of revenues by amount and as a percentage of net revenues for the years indicated:&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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Revenues</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.3pt 0pt 0; text-align: justify">Cost of sales decreased by 89% to A$149,447
in 2021 from A$1,311,566 in 2020, which was primarily due to the corresponding decrease in sales as compared with the year in 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.3pt 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.3pt 0pt 0; text-align: justify"><b><i>Gross Profit and Gross Margin.</i></b>
Gross profit decreased by 90% from A$433,063 in 2020 to A$43,666 in 2021. The gross margin decreased from 24.82% in 2020 to 22.6% in 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.3pt 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.3pt 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.3pt 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.3pt 0pt 0; text-align: justify"><b><i>Loss on fair value change in derivate
financial instruments. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.3pt 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the year ended December 31, 2021, the fair
value change of derivative financial instrument relating to convertible promissory notes were a loss of A$842,463 as compared to a gain
of A$2,312,197 in the prior year.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify"><i>&#160;</i></p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify"><b><i>Other income</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify">Other income was mainly the underwriting
fee received from our investment in Oakridge International Limited (formerly known as Xped Limited), a company listed on the ASX.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0"><b><i>Expenses</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The operating expenses for the year ended December
31, 2021 was A$6,290,947 as compared to the prior year of A$14,689,242 a decrease of A$8,398,295 or 57.17% from the prior year. The decrease
in total operating expenses was mainly attributable to the following:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-size: 10pt">A decrease of A$598,721 in
employee benefit expenses from A$2,212,643 in 2020 to A$1,613,922 in 2021, which was primarily due to decreased in number of staffs in
2021 as a result of the group restructuring;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-size: 10pt">A net decrease of A$751,951
in depreciation and amortization expenses from A$2,078,762 in 2020 to A$1,326,811 in 2021 as the result of (i) the group restructuring
in the prior year when it disposed of its R&amp;D and test manufacturing operations and (ii) the increase in depreciation expenses in
nano-filter equipment;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-size: 10pt">An increase of A$1,002,131
in professional and consulting expenses from A$1,373,907 in 2020 to A$2,376,038 in 2021 resulting from the increase in legal and professional
fees relating to increase in corporate activities in 2021 and the increase in consulting services for financial research business unit
and consulting services for our executives;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-size: 10pt">A decrease of A$1,352,206 in
other operating expenses from A$2,082,867 in 2020 to A$730,661 in 2021 which was mainly attributable to write-off of development costs
and bad debt expenses in the prior year;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-size: 10pt">A decrease of A$99,320 in finance
costs from A$2,100,272 in 2020 to A$2,000,952 in 2021 which was mainly attributable to a decrease in interest for convertible bonds in
prior year.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

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<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-size: 10pt">No impairment loss for intangible
assets in 2021, while in 2020 an impairment loss of A$3,459,340 was recorded for intangible assets.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify"><b><i>Income tax</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify">No income tax expenses were recognized
during the year ended December 31, 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify"><b><i>Net Profit (Loss)</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.45pt 0pt 0; text-align: justify">We recorded a net loss of A$6,585,626
for the year ended December 31, 2021 as compared to a net loss of A$10,543,658 recorded for the year ended December 31, 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify"><b>New, Revised or Amending Accounting
Standards and Interpretations</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(i)</span></td><td style="text-align: justify"><span style="font-size: 10pt">The Group has applied the following
standards and amendments for first time in their annual reporting period commencing January 1, 2022:</span></td>
</tr></table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.35pt 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>Interest Rate Benchmark Reform -
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The amendments provide temporary reliefs
which address the financial reporting effects when an interbank offered rate (IBOR) is replaced with an alternative nearly risk-free interest
rate (RFR). The amendments include the following practical expedients:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">A practical expedient to require contractual changes, or
changes to cash flows that are directly required by the reform, to be treated as changes to a floating interest rate, equivalent to a
movement in a market rate of interest;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 70.9pt; text-align: justify; text-indent: -14.2pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Permit changes required by IBOR reform to be made to hedge
designations and hedge documentation without the hedging relationship being discontinued;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Provide temporary relief to entities from having to meet
the separately identifiable requirement when an RFR instrument is designated as a hedge of a risk component; and</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">These amendments had no impact on the
consolidated financial statements of the Group. The Group intends to use the practical expedients in future periods if they become applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><b>COVID-19-Related Rent Concessions
beyond June 30, 2021 Amendments to IFRS 16 </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 20.7pt; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On May 28, 2020, the IASB issued COVID-19-Related
Rent Concessions - amendment to IFRS 16 Leases The amendments provide relief to lessees from applying IFRS 16 guidance on lease modification
accounting for rent concessions arising as a direct consequence of the COVID-19 pandemic. As a practical expedient, a lessee may elect
not to assess whether a COVID-19 related rent concession from a lessor is a lease modification. A lessee that makes this election accounts
for any change in lease payments resulting from the COVID-19 related rent concession the same way it would account for the change under
IFRS 16, if the change were not a lease modification.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The amendment was intended to apply
until June 30, 2021, but as the impact of the COVID-19 pandemic is continuing, on March 31, 2021, the IASB extended the period of application
of the practical expedient to June 30, 2022. The amendment applies to annual reporting periods beginning on or after April 1, 2021. However,
the Group has not received COVID-19-related rent concessions but plans to apply the practical expedient if it becomes applicable within
allowed period of application.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(ii)</td><td style="text-align: justify">New standards and interpretations not yet adopted</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.45pt; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">A number of new standards, amendments
to standards and interpretations issued by the IASB which are not yet mandatorily applicable to the Group have not been applied in preparing
these consolidated financial statements. Those which may be relevant to the Group are set out as below and not expected to have a significant
impact on the Group&#8217;s consolidated financial statements. The Group does not plan to adopt these standards early.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 1.5pt solid; width: 18%; font-weight: bold; text-align: center; padding-left: 5.4pt">Effective Date<br/>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">New IFRS 17 &#8220;Insurance Contracts&#8221;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>B. Liquidity and Capital
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Since our inception, our operations have mainly
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2021, and 2020 respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Equity Issuances</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table summarizes our issuance of
Ordinary Shares for cash, from the conversion debts and share based payments. We did not issue shares for executive and employee compensation
in the last 3 fiscal years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Capital Requirements</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2022, we had total current
assets of A$31,760,797 which mainly consisted of&#160;A$74,106 in cash and cash equivalents, A$3,841,900 in&#160;trade and other receivables,
A$6,151,021 in inventories, A$10,680,293 in loan receivables A$2,485,486 in other assets, A$698,323 due from an associate and A$7,829,668
due from former group companies. Our current liabilities on December 31, 2022 totaled A$10,984,758 which mainly consisted of A$1,020,599
in trade and other liabilities, A$7,554,633 in convertible promissory notes and A$2,409,526 in derivative financial instruments. Our net
current assets at December 31, 2022 was A$20,776,039 as compared to net current liabilities of A$6,448,643 at December 31, 2021. Our current
assets increased significantly as compared to the prior year due to the increase in capital raising during the year. We anticipate that
our current cash and cash equivalents should be sufficient to fund our capital expenditures in the next 12 months based on our budget,
realization of our current assets,&#160;and forecasted revenue. However, our forecast of the period through which our financial resources
will be adequate to support our operations is a forward-looking statement that involves risks and uncertainties, and actual results could
vary materially. If we are unable to raise additional capital when required or on acceptable terms or not realize our anticipated operating
and sales plans, we may have to significantly delay, scale back or discontinue our nano-coated plate filter developments, switchable glass
for the USA markets, NFT trading and marketplace operation, and our Halal certification and trading operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Cash Flows</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following table summarizes our cash flows for the periods presented:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,995,508</td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">76,191</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(254,770</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Cash and cash equivalents at beginning of year</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">2,194,084</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(166,758</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Cash and cash equivalents at end of year</td><td style="padding-bottom: 4pt">&#160;</td>
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    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">274,767</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,194,084</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net cash outflows in operating activities were
A$(17,850,642), A$(7,971,326), and A$(6,191,115) during the years ended December 31, 2022, 2021 and 2020, respectively. Net cash outflows
in operating activities during the year ended December 31, 2022 was mainly due to the loss for the year and the net change in outflows
from operations. For the years ended December 31, 2021 and 2020, the net cash outflows in operating activities was mainly due to the cash
from the disposal of 3D autostereoscopic business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net cash outflows in investing activities were
A$(21,879,871), A$(12,144,439), and A$(4,586,121) for the years ended December 31, 2022, 2021 and 2020 respectively. Net cash outflows
in investing activities during the years ended December 31, 2022 was mainly due to the deposits made for the lamination production lines
and the net cash disposed from the disposal of subsidiaries. Net cash outflows in investing activities during the years ended December
31, 2021 was mainly the share investment in Oakridge International Limited and deposit made in lamination production line. Net cash outflows
in investment activities during the years ended December 31, 2020 was primarily attributable to the payments for acquisition of various
patents and intangible assets, and development costs incurred for various on-going technology projects.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net cash inflows in financing activities were
A$39,421,268, A$18,120,257, and A$13,392,848 for the years ended December 31, 2022, 2021 and 2020 respectively. Net cash inflows in financing
activities during the years ended December 31, 2022 are attributable to the issuance of shares and convertible notes. Net cash inflows
in financing activities during the years ended December 31, 2021 are attributable to the issuance of shares. Net cash inflows in financing
activities during the years ended December 31, 2020 are attributable to the issuance of convertible notes, loan provided from third party,
advances from related companies and the then ultimate holding company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We had net cash and bank balance of A$74,106,
A$274,767, and A$2,194,084 as at December 31, 2022, 2021 and 2020 respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;<b>C. Research and Development,
Patents and Licenses</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company did not conduct any research and development
activities and incur no expenses for R&amp;D in 2022 and 2021. In 2020, the Company disposed its subsidiary that conducted research and
development in 3D autostereoscopic. For the 3 years ended December 31, 2022, we have employed 0, 0, and 0 staff, respectively, in the
research and development of 3D autostereoscopic technology, and we incurred annual staffing costs of approximately A$Nil, A$Nil, and A$675,500
during the respective years. In 2020, we also have Company sponsored research with certain universities and research institutes as discussed
in Item 4.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has conducted research into formulation
of credit models for our then financial research business in 2021. The financial research business was deemed to be disposed and this
investment is currently accounted for as an investment in associated company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>D. Trend Information</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are still developing our business operations
and it is not possible for us to predict with any degree of accuracy the outcome of our business in the future. Our operations are mainly
dependent on further development and commercialization of our business and technologies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>E.  [Reserved]	</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>F. [Reserved]</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_009"></a></div><p style="margin: 0"><span style="font-size: 10pt"><b>ITEM 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>A. Directors and Senior
Management</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth our directors and
senior management and the positions they held as of the date of this annual report on Form 20-F.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: top"><span style="font-size: 10pt"><b>Name</b></span></td>
    <td style="padding-bottom: 1.5pt; vertical-align: bottom; width: 0%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 60%"><span style="font-size: 10pt"><b>Position</b></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-size: 10pt">Mr. Zhongqing YANG<sup>(1)(6)</sup></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">Independent Non-Executive Chairman and Director</span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">Mr. Xiaodong ZHANG <sup>(2)</sup></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">Executive Director and CEO</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-size: 10pt">Ms. Jing ZHUO <sup>(3)</sup></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">Executive Director and CFO</span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">Ms. Hui ZHONG <sup>(4)</sup></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">Independent Non-Executive Director</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><span style="font-size: 10pt">Ms. Dan LI<sup>(5)</sup></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">Independent Non-Executive Director</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt"><sup>(1)</sup></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Mr. Zhongqing YANG was appointed as the non-executive Chairman and director on 29 April 2022.</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt"><sup>(2)</sup></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Mr. Xiaodong ZHANG is an executive director and Chief Executive Officer. Mr. ZHANG was the Chairman at the beginning of the year and he resigned as Chairman on 29 April 2022.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt"><sup>(3)</sup></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Ms. Jing ZHUO is executive director and Chief Financial Officer.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt"><sup>(4)</sup></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Ms. Hui ZHONG is an independent non-executive director as well as a member of Audit Committee and Nomination and Remuneration Committee.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt"><sup>(5)</sup></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Ms. Dan LI is an independent non-executive director and a member of the Audit Committee and the Nomination and Remuneration Committee.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt"><sup>(6)</sup></span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Chairman of the Audit Committee and Nomination and Remuneration Committee.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Mr. Zhongqing YANG</b>, aged 38, has more than
12 years of experience in the financial and insurance industry and has been in charge of the channel development section of Huaxia Insurance
in Shanxi and the corporate department of CBI Life Insurance in Shanxi since 2009, and became the Vice President of Zhongming Investment
Group in March 2020, responsible for strategic development planning, operation and market development. Mr. Yang holds a master&#8217;s degree
in management and is proficient in corporate strategic management and operation. He is also experienced in wealth management and high
net worth client development.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Mr. Xiaodong ZHANG</b>, aged 53, was the Executive
Vice President and CFO of Boqi Xinhai Group Company Limited (&#8220;Boqi Xinhai&#8221;), a company in the business of investment and financing
management, sales of automobile and agricultural technology development in China. Mr. Zhang has extensive experience in financial management
in the capital market in China. Prior to joining the Boqi Xinhai, Mr. Zhang has worked in senior positions in capital operation and risk
control management in China. Mr. Zhang has a Master of Science in Financial Management from Northwestern Polytechnical University in Xi&#8217;an
city, Shaanxi province, China.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Ms. Jing ZHUO</b>,
aged 36, was the Executive Vice General Manager of Dalian Jiujiu Technology Company Ltd. (&#8220;Dalian Jiujiu&#8221;), a company in the
business of IT technology development and consultancy. Ms. Zhuo manages all the financial matters for Dalian Jiujiu including capital
market initiatives. She has worked in Dailan Jiujiu since 2019. Ms. Zhuo has extensive experience in financial management in the technology
industry and in the capital market. Prior to joining the Dalian Jiujiu, Ms. Zhuo has worked in senior positions, including software development,
for a number of companies. In 2009, Ms. Zhuo received a Master of Science in Financial Management from Dongbei University of Finance &amp;
Economics in Dalian City, Liaoning province, China.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Ms. Hui ZHONG</b>,
aged 40, has worked as a project costing engineer for construction projects in China from 2006 to 2013 before moving to Australia. In
the past 5 years, Ms. Zhong operated her own gift shop business from 2017 to 2019. From 2017 to now, Ms. Zhong has worked for Max Biocare
Pharmaceutical Company as a part time consultant for events and expos. Ms. Zhong has a Bachelor Degree in Public Utility Management from
Dalian University of Technology in Dalian city, Liaoning province, China.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Ms. Dan LI, </b>aged
37, currently is the vice president of enterprise operations for RD International Holdings Limited, an investment company providing investment
and financial consulting services and selling of financial products to retail customers. Prior to this, from 2007 to 2012, Ms. Li was
the corporate investment manager and senior investment analyst for a large financial group in Australia, focusing on investments in the
securities market. Ms. Li holds degrees in International Business from Monash University and the Australia Institute of Business and Technology,
both institutions are based in Australia.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b>&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Directors Resigned/Retired during the year
and up to the date of this Report.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr. Heming CUI, </b>aged 40, an assistant professor
in Computer Science of the University of Hong Kong (&#8220;HKU&#8221;) since January 2015. His research interests are in distributed system,
IOT, big-data computing, and parallel computing, with a particular focus on creating software infrastructures and tools to greatly improve
the performance, reliability and security of real-world software. After joining HKU, Dr. Cui&#8217;s research publications mainly contained
in two segments: (1) transparent and efficient distributed fault-tolerance systems, and (2) automated program analysis tools that can
greatly improve the security of parallel and IOT software. Dr. Cui&#8217;s research in HKU has led to a series of open source projects as well
as publications in international conferences and journals on computer systems (e.g., SOSP, NSDI, ATC, DSN, SOCC, ACSAC, SRDS, JSAC, and
TPDS). Dr. Cui&#8217;s serves on the program committees of international top systems, and networking conferences, including NSDI, ATC, SOCC,
DSN, and ICDCS. Much of the source code and evaluation results in Dr. Cui&#8217;s publications are adopted by global software companies, including
RedHat, Android, Ubuntu, and VMWare. Before joining HKU, Dr. Cui obtained his master and bachelor degrees in Computer Science from Tsinghua
University in Beijing, and PhD degree in Computer Science from Columbia University in New York.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There are no orders, judgments, or decrees of
any governmental agency or administrator, or of any court of competent jurisdiction, revoking or suspending for cause any license, permit
or other authority to engage in the securities business or in the sale of a particular security or temporarily or permanently restraining
any of our officers or directors from engaging in or continuing any conduct, practice or employment in connection with the purchase or
sale of securities, or convicting such person of any felony or misdemeanor involving a security, or any aspect of the securities business
or of theft or of any felony. Nor are any of the officers or directors of any corporation or entity affiliated with us so enjoined.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">There are no family relationships
among any of our officers and directors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>


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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>B. Compensation</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Remuneration Principles</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Remuneration of all directors and officers is
determined by the Nomination and Remuneration Committee.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are committed to remunerating senior executives
and executive directors in a manner that is market-competitive and consistent with &#8220;Best Practice&#8221; including the interests of
shareholders. Remuneration packages are based on fixed and variable components, determined by the executives&#8217; position, experience and
performance, and may be satisfied via cash or equity.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Non-executive directors are remunerated out of
the aggregate amount approved by shareholders and at a level that is consistent with industry standards. Non-executive directors do not
receive performance - based bonuses and prior shareholder approval is required to participate in any issue of equity. No retirement benefits
are payable other than statutory superannuation, if applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our remuneration policy is based on our financial
performance and on success of our development and commercializing of our products, services or solutions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The purpose of a performance bonus is to reward
individual performance in line with our objectives. Consequently, performance - based remuneration is paid to an individual where the
individual&#8217;s performance clearly contributes to a successful outcome. This is regularly measured in respect of performance against key
performance indicators.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We use a variety of key performance indicators
to determine achievement, depending on the role of the executive being assessed. These include:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td><span style="font-size: 10pt">Successful in achieving sales
targets,</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td><span style="font-size: 10pt">Successful contract negotiations,</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td><span style="font-size: 10pt">Achievement of reaching operational/project
milestones within scheduled time and/or budget, and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td><span style="font-size: 10pt">Our share price reaching a
targeted level on the NASDAQ over a period of time.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Executive Compensation</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth all the compensation
awarded to, earned by or paid to each individual who served as directors and officer in fiscal year of 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
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    <td colspan="3" style="font-weight: bold; text-align: center">Share-based</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Salary &amp;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">Super-</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">Retirement</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
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    <td style="text-align: center">Other</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">annulation</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">Benefits</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">Shares</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">Options</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">A$</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center">A$</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center">A$</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center">A$</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center">A$</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center">A$</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">A$</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 33%; text-align: left"><span style="font-size: 10pt">Mr. Zhongqing YANG<sup>(1)</sup></span></td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">16,133</td><td style="width: 1%; text-align: left">&#160;</td>
    <td style="width: 8%; text-align: center">N/A</td><td style="width: 1%">&#160;</td>
    <td style="width: 8%; text-align: center">N/A</td><td style="width: 1%">&#160;</td>
    <td style="width: 8%; text-align: center">N/A</td><td style="width: 1%">&#160;</td>
    <td style="width: 8%; text-align: center">N/A</td><td style="width: 1%">&#160;</td>
    <td style="width: 8%; text-align: center">N/A</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">16,133</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Mr. Xiaodong ZHANG</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">395,806</td><td style="text-align: left">&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">395,806</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Ms. Jing ZHUO</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">180,000</td><td style="text-align: left">&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">180,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Ms. Hui ZHONG</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30,000</td><td style="text-align: left">&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Ms. Dan LI</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,000</td><td style="text-align: left">&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: center">N/A</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-size: 10pt">Dr. Heming CUI <sup>(2)</sup></span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">25,667</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center">N/A</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center">N/A</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center">N/A</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center">N/A</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center">N/A</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">25,667</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">665,606</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: center">N/A</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: center">N/A</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: center">N/A</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: center">N/A</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: center">N/A</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">665,606</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt">(1)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Mr. Zhongqing YANG was appointed as director on 29 April 2022.</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">(2)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Dr. Heming CUI resigned as director on 9 November 2022.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 60; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->56<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Service Agreements</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All the directors have formal letters of appointment
in place that have been executed which outline their roles and responsibilities. The agreements with the Company have no fixed term and
the directors&#8217; position can be terminated with cause without notice, and subject to the Company&#8217;s Constitution. The letters of appointment
executed do not provide for any termination payment to directors in the event of being terminated or removed from their positions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Employee Share Option Plan</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2021, an Employee Share Option Plan
(&#8220;2021 ESOP&#8221;) was approved and established by the Board. The ESOP is available to employee, consultants and eligible persons
(as the case may be) of the Company as the Board may in its discretion determine. See below under item 10.A for more information.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Pension and Retirement Benefits</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There was no amount set aside or accrued by the
Group to provide pension, retirement or similar benefits as at December 31, 2022 as these amounts were expensed and paid as of this date.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>C. Board Practices</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Introduction</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Board of Directors is elected by and accountable
to our shareholders. It currently consists of five directors, the executive Chairman and director, one executive director and three independent
non-executive directors. The Chairman of our Board of Directors is responsible for the management of the Board of Directors and its functions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Election of Directors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Directors are elected at our annual general meeting
of shareholders. Under our Constitution, a director, other than a managing director, must not hold office for more than three years or
beyond the third annual general meeting following his appointment (whichever is the longer period) without submitting himself for re-election.
Our Board of Directors has the power to appoint any person to be a director, either to fill a vacancy or as an additional director (provided
that the total number of directors does not exceed the maximum allowed by law), and any director so appointed may hold office only until
the next annual general meeting when he or she shall be eligible for election.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Corporate Governance</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>ASX Corporate Governance Principles</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a &#8220;foreign private issuer&#8221;, we are
not required to comply with all of the corporate governance practices followed by U.S. companies under NASDAQ listing standards.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In Australia there are no defined corporate governance
structures and practices that must be observed by a company listed on NASDAQ. The practices we follow in lieu of NASDAQ&#8217;s corporate governance
requirements is the ASX Best Practice Guide published by the ASX Corporate Governance Council. The Guide contains what are called the
Recommendations which articulate eight core principles which are intended to provide a reference point for companies about their corporate
governance structure and practices. It is not mandatory to follow the Recommendations. We believe that our established practices in the
area of corporate governance are in line with the spirit of the NASDAQ standards and provide adequate protection to our shareholders.
We believe that we are in material compliance with the ASX Corporate Governance Principles. Set forth below are material provisions of
the ASX corporate Governance Principles together with the reasons, where applicable, for variation therefrom.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt"></p><div>

</div><!-- Field: Page; Sequence: 61; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->57<!-- Field: /Sequence --></span></p></div><div>
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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">1.</span></td><td style="text-align: justify"><span style="font-size: 10pt">Lay solid foundations for management
and oversight. Companies should establish and disclose the respective roles and responsibilities of Board and management.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">2.</span></td><td style="text-align: justify"><span style="font-size: 10pt">Structure the Board to add value.
Companies should have a Board of an effective composition, size, and commitment to adequately discharge its responsibilities and duties.
During the year ended December 31, 2022, we varied from the Recommendations in the following area:</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">a)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">No formal performance evaluation of the Board was conducted for the year ended December 31, 2022 as the Board believes that we are not of a size, nor are our financial affairs of such complexity, to warrant such an exercise. The Board recognizes the importance of performance evaluations and will continually assess the necessity and timing of future performance evaluation.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">3.</span></td><td style="text-align: justify"><span style="font-size: 10pt">Act ethically and responsibly.
Companies should actively promote ethical and responsible decision-making.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">4.</span></td><td style="text-align: justify"><span style="font-size: 10pt">Safeguard integrity in financial
reporting. Companies should have a structure to independently verify and safeguard the integrity of their financial reporting.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">5.</span></td><td style="text-align: justify"><span style="font-size: 10pt">Make timely and balanced disclosure.
Companies should promote timely and balanced disclosure of all material matters concerning the compliance.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">6.</span></td><td style="text-align: justify"><span style="font-size: 10pt">Respect the rights of security
holders. Companies should respect the rights of shareholders and facilitate the effective exercise of those rights.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">7.</span></td><td style="text-align: justify"><span style="font-size: 10pt">Recognize and manage risk. Companies
should establish a sound system of risk oversight and management and internal control.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">8.</span></td><td style="text-align: justify"><span style="font-size: 10pt">Remunerate fairly and responsibly.
Companies should ensure that the level and composition of remuneration is sufficient and reasonable and that its relationship to performance
is clear.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Non-Executive and Independent Directors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Australian law does not require a company to appoint
a certain number of independent directors to its board of directors or audit committee. However, under the ASX Corporate Governance Principles
and Recommendations, that a listed company have a majority of independent directors on its board of directors and that the audit committee
be comprised of independent directors. Our Board of Directors currently have five directors, of which three are non-executive directors
within the meaning of the ASX Corporate Governance Principles and Recommendations, and our audit committee consists of such three independent
non-executive directors. Accordingly, we currently comply with the Recommendations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under NASDAQ Marketplace Rules, in general a majority
of our Board of Directors must qualify as independent directors within the meaning of the NASDAQ Marketplace Rules and our audit committee
must have at least three members and be comprised only of independent directors, each of whom satisfies the respective &#8220;independence&#8221;
requirements of NASDAQ and the U.S. Securities and Exchange Commission.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Board of Directors does not have regularly
scheduled meetings at which only independent directors are present. The Board of Directors does meet regularly, and independent directors
are expected to attend all such meetings. Our practices are consistent with the Recommendations, in that the Recommendations do not provide
that independent directors should meet separately from the Board of Directors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Board of Directors has determined that each
Mr. Zhongqing Yang, Ms. Hui Zhong and Ms. Dan Li qualifies as an independent director under the requirements of the NASDAQ Marketplace
Rules and U.S. Securities and Exchange Commission.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Committees of the Board of Directors</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Audit Committee</i>. NASDAQ Marketplace Rules
require us to establish an audit committee comprised of at least three members, each of whom is financially literate and satisfies the
respective &#8220;independence&#8221; requirements of the U.S. Securities and Exchange Commission and NASDAQ and one of whom has accounting
or related financial management expertise at senior levels within a company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Audit Committee assists our Board of Directors
in overseeing the accounting and financial reporting processes of our Company and audits of our consolidated financial statements, including
the integrity of our consolidated financial statements, compliance with legal and regulatory requirements, our independent registered
public accounting firm&#8217;s qualifications and independence, and independent registered public accounting firm, and such other duties as
may be directed by our Board of Directors. The Audit Committee is also required to assess risk management.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Audit Committee currently consists of three
board members, each of whom satisfies the &#8220;independence&#8221; requirements of the U.S. Securities and Exchange Commission, and NASDAQ
Marketplace Rules. Our Audit Committee is currently composed Mr. Zhongqing Yang, Ms. Hui Zhong and Ms. Dan Li. Mr. Zhongqing Yang is the
chairman of the audit committee. The audit committee meets at least two times per year.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Nomination and Remuneration Committee.</i>
Our Board of Directors has established a Nomination and Remuneration Committee, which is comprised by majority of independent directors,
within the meaning of NASDAQ Marketplace Rules. The Nomination and Remuneration Committee is responsible for reviewing the salary, incentives
and other benefits of our directors, senior executive officers and employees, and to make recommendations on such matters for approval
by our Board of Directors. The Nomination and Remuneration Committee is also responsible for overseeing and advising our Board of Directors
about the adoption of policies that govern our compensation programs. Mr. Zhongqing Yang, Ms. Hui Zhong and Ms. Dan Li are the current
members of the Nomination and Remuneration Committee. Mr. Zhongqing Yang, Ms. Hui Zhong and Ms. Dan Li all qualified as an &#8220;independent
director&#8221; within the meaning of NASDAQ Marketplace Rules. Mr. Zhongqing Yang is the chairman of this committee.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Corporate Governance Requirements Arising from Our U.S. Listing
- the Sarbanes-Oxley Act of 2002, SEC Rules and the NASDAQ Capital Market Marketplace Rules</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NASDAQ permits &#8220;foreign private issuers&#8221;
such as the Company follow &#8220;home country&#8221; corporate governance practices in lieu of the otherwise applicable NASDAQ corporate
governance standards, as long as we disclose each requirement of Rule 5600 that we do not follow and describe the home country practice
we follow in lieu of the relevant NASDAQ corporate governance standards. We follow Australian corporate governance practices in lieu of
the corporate governance requirements of the NASDAQ Marketplace Rules in respect of:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><b><i>NASDAQ requirement under
Rule 5620(c) that a quorum consist of holders of 33 1/3% of the outstanding Ordinary Shares</i></b> - In Australia, we do not have an
express requirement that each listed company have a quorum of any particular number of the outstanding Ordinary Shares, but instead allow
a listed issuer to establish its own quorum requirements. Our quorum is currently two person who are entitled to vote. We believe this
quorum requirement is consistent with the requirements in Australia and is appropriate and typical of generally accepted business practices
in Australia.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><b><i>The NASDAQ requirements
under Rules 5605(b)(1) and (2) relating to director independence, including the requirements that a majority of the board of directors
must be comprised of independent directors and that independent directors must have regularly scheduled meetings at which only independent
directors are present</i></b> - The NASDAQ and ASX definitions of what constitute an independent director are not identical and the requirements
relating to the roles and obligations of independent directors are not identical. In Australia, unlike NASDAQ, permits an issuer to establish
its own materiality threshold for determining whether a transaction between a director and an issuer affects the director&#8217;s status as
independent and it does not require that a majority of the issuer&#8217;s board of directors be independent, as long as the issuer publicly
discloses this fact. In addition, in Australia, it is not required that the independent directors have regularly scheduled meeting at
which only independent directors are present. We believe that our Board composition is consistent with the requirements in Australia
and that it is appropriate and typical of generally accepted business practices in Australia.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">We have relied on and expect
to continue to rely on an exemption from the requirement that our independent directors meet regularly in executive sessions under NASDAQ
Listing Rules. The Corporations Act does not require the independent directors of an Australian company to have such executive sessions
and, accordingly, we claim this exemption.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><b><i>The NASDAQ requirements
under Rules 5605(d) that compensation of an issuer&#8217;s officers must be determined, or recommended to the Board for determination, either
by a majority of the independent directors, or a compensation committee comprised solely of independent directors, and that director
nominees must either be selected, or recommended for the Board&#8217;s selection, either by a majority of the independent directors, or a nomination
committee comprised solely of independent directors.</i></b> The NASDAQ compensation committee requirements are not identical to the
Australia&#8217;s remuneration and nomination committee requirements. We have established a remuneration committee consisting of a majority
of independent directors and an independent chairperson, or publicly disclose that it has not done so. We have a Nomination and Remuneration
Committee that is consistent with the requirements in Australia and which we believe is appropriate and typical of generally accepted
business practices in Australia.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Directors&#8217; Service Contracts</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For details of directors&#8217; service contracts providing
for benefits upon termination of employment, see &#8220;Item 6. Directors, Senior Management and Employees - B. Compensation - Service
Agreements.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Indemnification of Directors and Officers</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Constitution provides that, we may indemnify
a person who is, or has been, an officer of our Company, to the full extent permissible by law, out of our property against any liability
incurred by such person as an officer in defending proceedings, whether civil or criminal, and whatever their outcome.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, our Constitution provides that to
the extent permitted by law, we may pay, or agree to pay, a premium in respect of a contract insuring a person who is or has been an officer
of our company or one of our subsidiaries against any liability:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">incurred by the person in his
or her capacity as an officer of our company or a subsidiary of our company, and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">for costs and expenses incurred
by that person in defending proceedings relating to that person acting as an officer of IMTE, whether civil or criminal, and whatever
their outcome.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We currently do not maintain a directors&#8217; and
officers&#8217; liability insurance policy. However, we intend to arrange an insurance policy for our directors and officers in the near future.
We have established a policy for the indemnification of our directors and officers against certain liabilities incurred as a director
or officer, including costs and expenses associated in successfully defending legal proceedings.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>D.   Employees</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2022, we had 15 employees and
of these employees were employed in finance, administration and management located in Malaysia.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2021, we had 13 employees and
of these employees, 1 was employed in administration in Australia, 6 employees in finance, administration and management located in Hong
Kong, and 1 employee in operation located in Hong Kong. There was 1 employee employed in finance, administration, and management, and
3 employees in operations in China, and 1 employee in finance, and administration and management in Korea.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each of our full-time employees enters into an
employment agreement. We also engage part-time employees from time to time. We may only terminate the employment of any of our employees
in accordance with the relevant employee&#8217;s contract of employment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our standard contract of employment for full time
and part-time employees provides that we can terminate the employment of an employee without notice for serious misconduct or with between
one to three months&#8217; notice without cause (as set out in the relevant employee&#8217;s contract of employment). We can terminate the employment
of a casual employee without notice. For a summary of the key terms of employment of each of our senior management, see &#8220;Item 6.
Directors, Senior Management and Employees - B. Compensation - Service Agreements.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>E.   Share Ownership</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Beneficial Ownership of Senior Management and Directors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The beneficial ownership of senior management and directors are set
out in Item 7.A.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_010"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>ITEM
7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>A.   Major
Shareholders </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth information
regarding shares of our Ordinary Shares beneficially owned as of March 15, 2023 by: (i) each of our directors; (ii) all the directors
as a group; and (iii) each person known by us to beneficially own five percent or more of the outstanding shares of our common
stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Except as otherwise indicated, based on information
furnished by the owners, we believe that the beneficial owners listed below have sole voting and investment power with respect to all
Ordinary Shares shown as beneficially owned by them, subject to the information contained in the footnotes to this table. Beneficial ownership
is determined in accordance with the rules of the SEC and generally includes voting or investment power with respect to securities. Unless
otherwise indicated, the address of the beneficial owner is c/o Integrated Media Malaysia Sdn Bhd at Suite A, Unit 5, Level 3, Lot 4,
Glen 9 Business Park, Jalan Pensyarah U1/28, Hicom Glenmarie Industrial Park, 40150 Shah Alam, Selangor, Malaysia.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For purposes of computing the percentage of outstanding
Ordinary Shares held by each person or group of persons named above, any shares that such person or group has the right to acquire within
60 days are deemed outstanding but are not deemed to be outstanding for purposes of computing the percentage ownership of any other person
or group. As of March 15, 2023, there were 20,687,807 outstanding shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
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    <td colspan="2" style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Zhongqing YANG<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Jing Zhuo</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Dr. Heming Cui</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Hui Zhong</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Dan Li</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">All directors as a group (5 persons)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">354,478</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">354,478</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.7</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-size: 10pt">Xinhaixin International Holdings Limited <sup>(3)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,685,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,685,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notes:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt">(1)</span></td>
    <td><span style="font-size: 10pt">Appointed as a director of the Company on 29 April 2022.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">(2)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Kingzhongming International Holdings Limited, a company incorporated in the British Virgin Islands, is a company wholly owned and controlled by our director Xiaodong Zhang.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">(3)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Xinhaixin International Holdings Limited, a company incorporated in the British Virgin Islands, is a company wholly owned and controlled by Mr. Yongquan Bi.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>B.   Related Party Transactions</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following related party transactions, other
than employment matters and indemnification agreements between our directors and executive officers on the one hand and IMTE on the other,
occurred during the years ended December 31, 2022, 2021 and 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">For the year ended December 31, 2022</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">During the year, the Group had the following related party transactions:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">a)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Interest expenses charges of
US$7,321 to Greifenberg Analytics Limited, an associated company formerly controlled by the Company.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">For the year ended December 31, 2021</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">During the year, the Group had the following related party transactions:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">a)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Company secretarial and consulting
service fees for the services of our executives totaling A$787,618 to entities controlled by former CFO and Company Secretary, Mr. Cecil
Ho.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">b)</span></td><td style="text-align: justify"><span style="font-size: 10pt">On February 5, 2021, CIMC Marketing
Pty Limited, a subsidiary of the Company, acquired 500 million shares for A$500,000 (approximately US$381,000) representing approximately
15% of the then equity interest in Oakridge International Limited (formerly Xped Limited) (&#8220;Oakridge&#8221;). Mr. Con Unerkov, the
then Chairman and Chief Executive Officer of the Company, was also the Chairman and Chief Executive Officer of Oakridge. Mr. Cecil Ho,
the Chief Financial Officer of the Company, was also the then Chief Financial Officer of Oakridge until March 10, 2021.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">For the year ended December 31, 2020</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">During the year, the Group had the following related party transactions:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">a)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Purchase of products and payment
of services fees of A$29,794 and A$67,187 respectively from Marvel Digital Productions Limited, an entity controlled over by former director,
Dr. Herbert Ying Chiu Lee;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45pt; text-align: justify; text-indent: -16.65pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">b)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Purchase of products of A$274,417
from Integration Multimedia Techno., an entity controlled by Mr. Zhang Wuhua, a former director;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45pt; text-align: justify; text-indent: -16.65pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">c)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Sales of products of A$8,490
to Marvel Digital Productions Limited, an entity controlled over by former director, Dr. Herbert Ying Chiu Lee;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45pt; text-align: justify; text-indent: -16.65pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">d)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Sales of products of A$315,034
to SWIS Co., Limited, a subsidiary of our substantial shareholder;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45pt; text-align: justify; text-indent: -16.65pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">e)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Service fee paid of A$21,812
to Marvel Research Limited, an entity controlled over by former director, Dr. Herbert Ying Chiu Lee Lee;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45pt; text-align: justify; text-indent: -16.65pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">f)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Service fee paid of A$193,972
to Marvel Digital Group Limited, an entity controlled over by former director, Dr. Herbert Ying Chiu Lee;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45pt; text-align: justify; text-indent: -16.65pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">g)</span></td><td style="text-align: justify"><span style="font-size: 10pt">Company secretarial and service
fees paid of A$607,659 to Asset Union Limited, an entity controlled by Company Secretary, Mr. Cecil Ho.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>C.   Interests
of Experts and Counsel</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><div><a id="a_011"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <span style="font-size: 10pt"><b>ITEM 8. FINANCIAL INFORMATION</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>A.   Consolidated Statements
and Other Financial Information</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our audited consolidated financial statements
for the fiscal year ending December 31, 2022 are included in Item&#160;18 of this Annual Report on Form 20-F.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Legal Proceedings</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are not involved in any significant legal,
arbitration or governmental proceedings. We are not aware of any pending significant legal, arbitration or governmental proceedings with
respect to IMTE.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Dividend Distribution Policy</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have never paid cash dividends to our shareholders.
We intend to retain future earnings for use in our business and do not anticipate paying cash dividends on our Ordinary Shares in the
foreseeable future. Any future dividend policy will be determined by the Board of Directors and will be based upon various factors, including
our results of operations, financial condition, current and anticipated cash needs, future prospects, contractual restrictions and other
factors as the Board of Directors may deem relevant.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>B.   Significant Changes</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">No significant changes occurred since the date
of the annual financial statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_012"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <span style="font-size: 10pt"><b>ITEM 9. THE OFFER AND LISTING</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>A.   Offer and Listing Details</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NASDAQ Capital Markets</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Ordinary Shares have traded on the NASDAQ
Capital Markets since August 4, 2017.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Australian Securities Exchange</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Ordinary Shares have traded on the ASX since
our initial public offering on February 22, 2013 to our delisting from the ASX on June 15, 2018.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_013"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <span style="font-size: 10pt"><b>ITEM 10. ADDITIONAL INFORMATION</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>B.   Plan of Distribution</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>C.   Markets</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Ordinary Shares are listed and traded on the
NASDAQ Capital Market and was traded on the Australian Securities Exchange Ltd., or ASX from February 22, 2013 to June 15, 2018 when it
was delisted from the ASX.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>D.   Selling Shareholders</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>E.   Dilution</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>F.   Expenses of the Issue</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>A.   Share Capital</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As at the date of this Annual Report, there is
no concept of authorized share capital and par value for companies incorporated in Australia. The Company can issue unlimited number of
Common Stock without par value. The Company only has one class of Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 20, 2020 the Company completed a Securities
Purchase Agreement (&#8220;SPA&#8221;) and&#160;issued 158,730 Ordinary Shares at a share price of US$6.30 per share for a total subscription
proceeds of US$1,000,000.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 12, 2020, the Company issued 126,984 Ordinary
Shares as a result of the exercise of warrants (as describe more fully under Warrants below) issued under the SPA above. The warrants
were exercised by means of a cashless exercise pursuant to conditions in the form of warrant.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 18, 2020, the Company issued 126,984 Ordinary
Shares as a result of the exercise of warrants (the &#8220;Warrants&#8221;) pursuant to Securities Purchase Agreement entered into on February
20, 2020. The Warrants were exercised by means of a cashless exercise pursuant to conditions in the form of warrant.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 28, 2020, the Company issued 700,000 Ordinary
Shares at a share price of US$3.00 per share for the conversion of debt pursuant to debt conversion agreement dated July 25, 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 15, 2020, the Company issued 450,000
Ordinary Shares at a share price of US$3.00 per share to raise US$1,350,000 for working capital.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 15, 2020, the Company issued 4,471
Ordinary Shares at a share price of US$3.81 per share for the provision of IT development services.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 17, 2020, the Company issued 500,000
Ordinary Shares at a share price of US$3.00 per share to acquire 51% interest in Sunup Holdings Limited.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 6, 2020, the Company issued 241,667
Ordinary Shares as a result of the conversion of convertible promissory note of US$725,000.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 6, 2020, the Company and its subsidiaries
settled the interest accrued of A$174,811 by issuing 46,741 shares to the Noteholder of Convertible Promissory Note dated January 20,
2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 2, 2020, the Company issued 600,000
Ordinary Shares at a share price of US$3.00 per share to raise US$1,800,000 for working capital.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 21, 2020, the Company entered into
a placement agreement selling 307,692 shares in the Company at a price of US$3.25 per share raising US$1.0 million.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 21, 2020, the Company completed the
US$1.65 million convertible debt agreement. The Convertible Note is without interest, matures in 2 years from the date of the Convertible
Note and is convertible into ordinary share of the Company at a conversion price of US$3.25 for the period from 2 months after the issuance
of the Convertible Note to its maturity.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 2, 2021, the Company issued 17,744
Ordinary Shares at a share price of US$3.6125 per share for a total subscription amount of US$64,100 (A$84,106) for the performance remuneration.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 5, 2021, the Company issued 2,768
Ordinary Shares at a share price of US$3.6125 per share for a total subscription amount of US$10,000 (A$13,176) for the performance remuneration.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 22, 2021, the Company issued 625,000
Ordinary Shares at a share price of US$4.00 per share to raise US$2,500,000 (A$3,162,500) for working capital.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 4, 2021, the Company entered into subscription
agreements in a private placement with investors to subscribe a total of 573,350 shares in the Company at a price of US$4.00 per share
for total proceeds of US$2,293,400 (approximately A$2,964,220). The use of the proceeds is to build out manufacturing infrastructure and
working capital.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 23, 2021, the Company issued 708,000
Ordinary Shares at a price of US$6.50 per share to raise US$4,602,000 (approximately A$6,046,320) for developing its current businesses,
corporate expenditures and general corporate purposes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 6, 2021, the Company entered into three
Securities Purchase Agreements (&#8220;SPA&#8221;) with investors (&#8220;Investors&#8221;) for the total sale of 888,887 Ordinary Shares
of, no par value, of the Company (&#8220;Ordinary Shares&#8221;) at a price of US$3.15 per share (the &#8220;Cash Offerings&#8221;). The Cash
Offerings generated net cash proceeds of approximately US$2,765,000 (approximately A$3,846,261) after deducting estimated expenses in
connection with the offering. The Company intends to use the net cash proceeds for the purchase of equipment for the Company&#8217;s electronic
glass business and working capital.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 3, 2022, the Company entered into convertible
note purchase agreements with investors raising a total of US$10 million by the issuance of US$10 million convertible notes (&#8220;Note&#8221;).
The Note bears interest at 6% per annum maturing in 2 years from the date of issuance of the Note. The holder of the Note has the right
to convert the principal amount to shares in the Company at a fixed conversion price of US$3.12 per share, subject to adjustment, over
the term of the Note. Under the Note, the holder of the Note cannot convert the shares in the Company if such conversion would take the
noteholder over 4.99% shareholding in the Company. On the same date, the notes were converted and a total of 3,205,128 shares were issued.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 19, 2022, the Company issued a total
of 664,871 Ordinary Shares as a result of the conversion of convertible promissory note of HK$14,000,000 issued on January 20, 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the Company approved the issuance
of 698,888 shares at a price of US$4.50 per share for a total raise of about US$3.14 million. The Company intends to use the net cash
proceeds for the purchase of equipment for the expansion of the lamination plant in USA, air filter operation, investment in new projects
and working capital.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In April 2022, the Company issued a total of 507,692
Ordinary Shares as a result of the conversion of convertible promissory note of US$1,650,000.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In April 2022, the Company issued 732,900 shares
at a share price of US$4.50 per share for a total subscription amount of US$3,298,060. The proceeds from this sale of shares were used
for the expansion of the lamination plant in USA, air filter operation, investment in new projects and working capital.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 29, 2022, the Company issued 646,173 shares
at a share price of US$4.50 per share for a total subscription amount of US$2,907,786. The proceeds from this sale of shares were used
for the Company&#8217;s operation and working capital.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 23, 2022, the Company issued 2,200,000
Ordinary Shares at a share price of US$1.59 for a total of US$3,498,000 to consultants.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August and September 2022, the Company issued
a total of 2,539,682 shares at a share price of US$1.26 per share for a total subscription amount of US$3,200,000. The proceeds from these
sale of shares were used for the Company&#8217;s operation and working capital.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Convertible Notes</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline;text-decoration: none">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From July to December 2022, the Company entered
into a number of Subscription Agreements (&#8220;Subscription Agreements&#8221;) where each Subscriber subscribed to a convertible note
(&#8220;Note&#8221;). The Note is interest free, unsecured and convertible into shares of eGlass Technologies Ltd. (&#8220;eGlass&#8221;),
a then subsidiary of the Company, on the date eGlass receives notice from the Australian Stock Exchange (&#8220;ASX&#8221;) that it will
be admitted to the official list of ASX, at a conversion price equal to 25% discount to the IPO Price.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">However, if by the first anniversary of the date
of the Agreement, eGlass has not received notice from ASX that it will be admitted to the official list of ASX, all Notes will convert
to shares of the Company based on the then 30-day VWAP multiplied by 90%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As at December 31, 2022, the Company has signed
Subscription Agreements for US$5.5 million.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Warrants</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 20, 2020 the Company entered into
a SPA for the sale of 158,730 Ordinary Shares of the Company and warrants (&#8220;Warrants&#8221;) to purchase up to 126,984 Ordinary Shares.
The Warrants were exercisable for the period of 12 months from the date of issuance, at an exercise price of US$10.50 per Share. If the
VWAP of the Company&#8217;s Ordinary Shares on the trading day immediately prior to the exercise date is less than US$10.50, then the Warrants
may be exercised at such time by means of a cashless exercise where each Warrant exercised would receive one Share without any cash payment
to the Company. On May 12, 2020, all the Warrants were exercised by means of a cashless exercise.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 3, 2022 in connection with the sale
of the convertible note, the Company issued to the noteholders warrants to purchase up to 2,139,032 shares raising an additional US$8
million if all the warrants are exercised. The warrants are for a term of 2 years from the date of the convertible notes and can be exercised
at US$3.74 for each share. Under the warrant agreement, the warrant holder cannot exercise the warrant to subscribe for shares in the
Company if such exercise would take the warrant holder over 4.99% shareholding in the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the private placement in August
and September 2022, the Company issued to the shareholders warrants to purchase a total of 2,539,682 shares raising an additional US$3.2
million, if all the warrants are exercised. The warrants are for a term of 2 years from the date of the Agreement and can be exercised
at US$1.26 for each share. Under the warrant agreement, the warrant holder cannot exercise the warrant to subscribe for shares in the
Company if such exercise would take the warrant holder over 4.99% shareholding in the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Options</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had no employee share options issued
and outstanding as of December 31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">2020 Employee Share Option Plan</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2020, an Employee Share Option Plan
(&#8220;2020 ESOP&#8221;) was approved and established by the board. The 2020 ESOP is available to employee, consultants and eligible persons
(as the case may be) of the Company as the board may in its discretion determine. The total number of the shares which may be offered
by the Company under the 2020 ESOP shall not at any time exceed 5% of the Company&#8217;s total issued shares when aggregated with the number
of shares issued or that may be issued as a result of offers made at any time during the previous 3-year period. The shares are to be
issued at a price determined by the board. The options are to be issued for no consideration. The exercise price, duration and other relevant
terms of an option is to be determined by the board at its sole discretion.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In September 2020, the Company, subject to shareholders&#8217;
approval, granted options to subscribe up to 261,000 Ordinary Shares for employees, directors and consultants under the 2020 ESOP. This
term of the option is two years and have vesting period of the option holder over two years vesting period. The exercise prices will range
from US$3.50 to US$3.70 per share. Each option when exercised will entitle the option holder to one ordinary share in the Company. Options
will be able to be exercisable on or before an expiry date, will not carry any voting or dividend rights and will not be transferable
except on death of the option holder. In September 2021 these options and the 2020 ESOP were cancelled by the Board.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">2021 Employee Share Option Plan</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2021, the Company approved a new Employee
Share Option Plan (&#8220;2021 ESOP&#8221;). The 2021 ESOP is available to employee, consultants, and eligible persons (as the case may
be) of the Company [upon determined by the Remuneration Committee or other body/ person as determined by the Board] and at the absolute
discretion of the Board. The 2021 ESOP is valid for 10 years term. The shares are to be issued at a price determined by the Board. The
options are to be issued for no consideration. The exercise price and other relevant terms of an option is to determine by the Board at
its sole discretion. The total number of the shares which may be offered by the Company under the ESOP shall not at any time exceed 20%
of the Company&#8217;s total issued shares when aggregated with the number of shares issued or that may be issued as a result of offers
made at any time during the previous 3-year period, the limit imposed under the Australian Securities and Investments Commission Class
Order 14/1001.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As at December 31, 2022 the Company had no employee
share options issued and outstanding in respect to the 2021 ESOP.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>B.   Memorandum and Articles
of Association</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A summary of our Constitution is incorporated
by reference to our registration statement on Form 20-F filed on July 21, 2017.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>C.   Material Contracts</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Except for contracts entered into in the ordinary
course of business, the only contracts entered into by IMTE within two years immediately preceding this annual report that are still in
effect, which may be regarded as material are as follows:</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Subscription Agreement for 60% Equity interests
in World Integrated Supply Ecosystem Sdn Bhd. (&#8220;WISE&#8221;)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 20, 2022, the Company entered into
a subscription agreement for 60% equity interests in World Integrated Supply Ecosystem Sdn Bhd. (&#8220;WISE&#8221;), a Malaysia company
engaged in the business of the provision of halal certification to qualified businesses/operations, the establishment halal products supply
chain, and sale of halal products. WISE will be providing halal certification working with the JAKIM, a department of the Malaysia government
mandated to conduct and manage the halal certification process. WISE is working towards being appointed by JAKIM Malaysia as an accredited
certification body to conduct the auditing process and certify product application. WISE will also work with other certification bodies
worldwide that have been accredited by JAKIM, thereby extending our reach to the global markets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Assumption and Assignment Agreement between
IMTE and Joint Investment Limited dated December 29, 2021 for IMTE to subscribe up to 60% in Ace Corporation Limited</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 29, 2021, the Company entered into
an Assignment and Assumption Agreement to take over the rights and obligation on a Cooperation Agreement on developing a Blockchain business
focusing on digital asset market platform mainly focusing on NFT (Non-Fungible Token) trading market. Under the Cooperation Agreement,
the Company shall invest up to US$1 million for 60% equity interests in Ace Corporation Limited to develop, establish, and operate a trading
marketplace platform called &#8220;Ouction&#8221; at www.ouction.io. Ouction platform will be an interactive experiencing solution designed
with dynamic image cryptographic verification technology which will serve as a bridge for O2O (Online to Offline) transaction. This will
enable the Ouction platform to not only verify virtual asset transactions, but also provide encryption and Blockchain notarized digital
certificates of physical assets for a fairer and more credible platform trading experience to e-commerce companies and their users. Ouction
is expected to adopt decentralized technologies in the fields of games, fintech, film &amp; TV, culture, and e-commerce. Ouction also
plans to develop cross-industrial synergy and economic value from the new NFT marketplace it creates. Ouction&#8217;s marketplace plans to be
a niche market in art, historical artifacts, photos and videos.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Debt Conversion Agreement and Convertible Note
with CIMB Limited (&#8220;CIMB&#8221;) for a total of US$2,825,000</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 20, 2020, the Company entered into
a convertible note purchase agreement (the &#8220;Purchase Agreement&#8221;) with CIMB Limited, an independent third party. Pursuant to
the Purchase Agreement, CIMB will loan HK$14 million (about US$1.8 million) under a convertible promissory note (the &#8220;Note&#8221;)
with a coupon rate of 10% per annum, maturing in two years from the date of the Purchase Agreement. Interest is payable in cash on a quarterly
basis, with the first payment due by March 31, 2020. The Company, at its sole option, may pay interest in Ordinary Shares based on 75%
of the average of the closing prices of its Ordinary Shares for the five trading days prior to each end-of-quarter interest due date.
The holder of the Note has the right to convert the principal and accrued interest to Ordinary Shares of the Company at a conversion price
of US$5.00 per share over the term of the Note. The conversion price is subject to downward adjustment if the Company sells Ordinary Shares
below the conversion price within 12 months after the date of the Purchase Agreement. Both the Company and the holder may request prepayment
of the Note at any time without penalty after the Company receives financing of a minimum of US$4 million. The holder of the Note is also
entitled to piggyback registration rights.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 11, 2020, the Company and the holder
of the Note entered into a supplement agreement to the Purchase Agreement to limit the total number of Ordinary Shares of the Company
issuable upon conversion of the Note to no more than 19.99% of the total issued and outstanding Ordinary Shares of the Company as of the
date of Purchase Agreement. The supplement agreement further provides that the conversion price shall, in no event, be less than US$1.50
per share, subject to regulatory or shareholder approval.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 19, 2022, the noteholder converted
this Note and 664,871 shares in the Company was issued.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>US$3 million funding with Nextglass Technologies
Corp (&#8220;Nextglass&#8221;)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 6, 2020, the Company entered into two
agreements with Nextglass, an independent third party, to raise a total of US$3,000,000. The first agreement is a placement of 450,000
shares at a share price of US$3.00 per share to raise US$1,350,000. The second agreement is a Convertible Note Purchase Agreement (the
&#8220;Purchase Agreement&#8221;), which Nextglass will invest US$1,650,000 under a convertible note (the &#8220;Note&#8221;) without interest,
maturing in two years from the date of the Note. The holder of the Note or the Company has the right to convert the principal into Ordinary
Shares of the Company at a conversion price of US$3.25 per share over the term of the Note. The conversion price is subject to downward
adjustment and has a floor price of US$1.50 if the Company sells Ordinary Shares below the conversion price within 12 months after the
date of the Note. The Note cannot be prepaid. The holder of the Note is also entitled to piggyback registration rights. Furthermore, there
is a conversion limitation such that no conversion can be effected if after such conversion Nextglass would own more than 19.99% equity
interest in the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In April 2022, the noteholder converted this Note
and 507,692 shares in the Company was issued.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Sale and Purchase Agreements (&#8220;SP Agreements&#8221;)
to purchase a total of 51% interest in Sunup Holdings Limited (&#8220;Sunup&#8221;).</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 6, 2020, IMTE entered into two conditional
SP Agreements to buy 25.5% equity interest in Sunup from each of Nextglass and Teko International Limited (&#8220;Teko&#8221;) for US$750,000
each for a total consideration of US$1,500,000.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consideration paid was US$750,000 for each
of Nextglass Technologies Corp (&#8220;Nextglass&#8221;) and Teko, and each of them was issued 250,000 Ordinary Shares in IMTE (the &#8220;Consideration
Shares&#8221;) at US$3.00 per share. Under the SP Agreements, IMTE could also pay a deferred consideration based on five times the annualized
earnings for the two years following completion, less the initial consideration of US$750,000.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the duration of the agreements and until the
deferred consideration is determined, Nextglass and Teko have the right to purchase their 25.5% Sunup equity interest back from IMTE through
the restitution of the Consideration Shares if IMTE and Sunup terminate the directors and officers of Sunup without cause and without
the consent of the Nextglass and Teko</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Purchasing Product Designs and Molds for New Filter Design</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 21, 2020, Sunup, the Company&#8217;s subsidiary
entered into an assignment agreement to take up the rights to a Product Development Agreement for two new air filters. The contract provides
for Sunup to own the trademark and the right to use the product design and the distribution right to sell the air filter products worldwide.
The total investment costs for the product development is approximately US$728,000 (South Korean Won 800 Million).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>D.   Exchange Controls</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Australia has largely abolished exchange controls
on investment transactions. The Australian dollar is freely convertible into U.S. dollars. In addition, there are currently no specific
rules or limitations regarding the export from Australia of profits, dividends, capital or similar funds belonging to foreign investors,
except that certain payments to non-residents must be reported to the Australian Transaction Reports and Analysis Centre, which monitors
such transaction, and amounts on account of potential Australian tax liabilities which may be required to be withheld unless a relevant
taxation treaty can be shown to apply. Article 11.8 of the free trade agreement between Australia and the US provides that all transfers
relating to a covered investment is to be made freely and without delay into and out of each territory. Such transfers include <i>inter
alia</i> contributions to capital, including the initial contribution; profits, dividends, capital gains and proceeds from the sale of
all or any part of the covered investment or from the partial or complete liquidation of the covered investment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>The Foreign Acquisitions and Takeovers Act
1975</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under Australian law, in certain circumstances
foreign persons are prohibited from acquiring more than a limited percentage of the shares in an Australian company without approval from
the Australian Treasurer. These limitations are set forth in the Australian <i>Foreign Acquisitions and Takeovers Act, or the Takeovers
Act.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Takeovers Act, as currently in effect,
any foreign person, together with associates, or parties acting in concert, is prohibited (without approval) from acquiring 20% or more
of the shares in any company having total assets of A$252 million or more (or A$1,094 million or more in case of private (non-government)
U.S. investors). &#8220;Associates&#8221; is a broadly defined term under the Takeovers Act and includes:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">spouses, lineal ancestors and
descendants, and siblings;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">any person with whom the person
is acting, or proposes to act, in concert;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">partners, officers of companies,
the company, employers and employees, and corporations;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">their shareholders related
through substantial shareholdings or voting power;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">corporations whose directors
are controlled by the person, or who control a person; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">associations between trustees
and substantial beneficiaries of trust estates.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, a foreign person may not acquire
shares in a company having total assets of A$252 million or more (or A$1,094 million or more in case of private (non-government) U.S.
investors) if, as a result of that acquisition, the total holdings of all foreign persons and their associates will exceed 40% in aggregate
without the approval of the Australian Treasurer. If the necessary approvals are not obtained, the Treasurer may make an order requiring
the acquirer to dispose of the shares it has acquired within a specified period of time. At present, we do not have total assets of A$252
million or more. At this time, our total assets do not exceed any of the above thresholds and therefore no approval would be required
from the Australian Treasurer. Nonetheless, should our total assets exceed the threshold in the future, we will be mindful to monitor
the holdings for foreign persons (together with the associates) to ensure that the thresholds will not be exceeded without the Australian
Treasurer&#8217;s approval.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each foreign person seeking to acquire holdings
in excess of the above caps (including their associates, as the case may be) would need to complete an application form setting out the
proposal and relevant particulars of the acquisition/shareholding. The Australian Treasurer then has 30 days to consider the application
and make a decision. However, the Australian Treasurer may extend the period by up to a further 90 days by publishing an interim order.
The Australian Treasurer has issued a guideline titled <i>Australia&#8217;s Foreign Investment Policy</i> which provides an outline of the policy.
As for the risk associated with seeking approval, the policy provides that the Treasurer will reject an application if it is contrary
to the national interest.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the level of foreign ownership exceeds 40%
at any time (or if one individual not ordinarily resident in Australia, a foreign corporation or a foreign government holds at least 20%),
we would be considered a foreign person under the Takeovers Act. In such event, we would be required to obtain the approval of the Australian
Treasurer for our company, together with our associates, to acquire (i)&#160;more than 20% of an Australian company or business with assets
totaling over A$252 million (or A$1,094 million if we were considered a private US investor); or (ii)&#160;any direct or indirect ownership
in certain real estate interests.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The percentage of foreign ownership in our company
would also be included in determining the foreign ownership of any Australian company or business in which we may choose to invest. Since
we have no current plans for any such investments or acquisitions and do not currently own any relevant real estate interests, any such
approvals required to be obtained by us as a foreign person under the Takeovers Act will not affect our current or future ownership or
lease of real estate interests in Australia.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Constitution does not contain any additional
limitations on a non-resident&#8217;s right to hold or vote our securities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Australian law requires the transfer of shares
in our company to be made in writing. No stamp duty will be payable in Australia on the transfer of Ordinary Shares quoted on the NASDAQ.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><b>The Financial Transactions Reports Act
1988</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The <i>Financial Transactions
Reports Act 1988</i> (Cth) is an act of the Parliament of the Commonwealth of Australia, designed to facilitate the administration and
enforcement of Australia&#8217;s taxation laws. It provides for the reporting of certain financial transactions and transfers, including the
export or import of currency exceeding $10,000 to Australian Transaction Reports and Analysis Centre.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>The Income Tax Assessment
Act of 1936 and the Income Tax Assessment Act of 1997 (collectively, the &#8220;Tax Act&#8221;)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The <i>Income Tax Assessment
Act 1936</i> (Cth) and the <i>Income Tax Assessment Act 1997</i> (Cth) (collectively, the &#8220;<b>Tax Act</b>&#8221;) is the principal
law governing the imposition of Federal taxes in Australia (except goods and services tax and a number of specific taxes such as fringe
benefits tax).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Under the Tax Act, in
some circumstances overseas residents are obliged to pay income tax in Australia on income derived from Australian sources or property.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>E.   Taxation</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following is a summary of the current tax
laws of the U.S. (including the Internal Revenue Code of 1986, as amended, its legislative history, existing and proposed regulations
thereunder, published rulings and court decisions) and Australia as they relate to us and our shareholders, including United States and
other non-Australian shareholders. The summary is based upon laws and relevant interpretations thereof in effect as of the date of this
annual report, all of which are subject to change, possibly on a retroactive basis. The discussion does not address any aspects of U.S.
taxation other than federal income taxation or any aspects of Australian taxation other than federal income taxation, inheritance taxation,
stamp duty and goods and services tax.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Existing and prospective holders of ordinary shares
are advised to consult their own tax advisors with respect to the specific tax consequences to them of the purchase, ownership and disposition
of ordinary shares, including, in particular, the effect of any foreign, state or local taxes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Australian Tax Consequences</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Non-Australian residents may be liable to pay
Australian tax on income derived from Australian sources. One mechanism by which that tax is paid (for non-residents who have no permanent
establishment or fixed base in Australia or where the income is not connected with a permanent establishment or fixed base) is known as
withholding tax. Dividends paid by a resident Australian company to a resident of the United States of America who is entitled to the
benefits of the Australia/US double tax treaty and is beneficially entitled to the dividends are subject to withholding tax at the rate
of 15% to the extent the dividends are unfranked. The rate of withholding tax on dividends is normally 30%, but since the United States
has concluded a double tax treaty agreement with Australia, the rate is reduced to 15% where the benefits of the treaty apply. It should
be noted, however, that under Section 128B(3) of the Income Tax Assessment Act 1936 (Cth), to the extent that dividends paid to non-residents
have been franked (generally where a company pays tax itself), such dividends are exempt from withholding tax. &#8220;Franked dividends&#8221;
is the expression given to dividends when the profits out of which those dividends are paid have been taxed at company level and such
tax is allocated to the dividend. Accordingly, an Australian company paying fully franked dividends to a non-resident is not required
to deduct any withholding tax. Dividends on which withholding tax has been paid are generally not subject to any further Australian tax.
In other words, the withholding tax should represent the final Australian tax liability in relation to those dividends.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The pertinent provisions of the double tax treaty
between Australia and the United States provide that dividends are primarily liable for tax in the country of residence of the beneficial
owner of the dividends. However, the source country, in this case Australia, may also tax them, but in such case the tax will be limited
to 15% if the benefits of the treaty apply. Where the beneficial owner is a United States resident corporation that directly holds at
least 10% of the voting power in us, the tax will be limited to 5%. The 15% limit does not apply to dividends derived by a resident of
the United States of America who has a permanent establishment or fixed base in Australia, if the holding giving rise to the dividends
is effectively connected with that establishment or base. Such dividends are taxed on a net assessment basis as business income or independent
personal services income as the case may be.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have not paid any cash dividends since our
inception and we do not anticipate the payment of cash dividends in the foreseeable future. See &#8220;Item 8.A. Financial Statements and
Other Financial Information-Dividend Policy.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Capital gains tax in Australia is payable on net
assessable real gains over the period in which the shares have been held, that is, the difference between the selling price and the total
cost price calculated under Australian tax law. In some cases the cost price may be indexed for inflation, or, if the shares have been
held for more than one year, certain taxpayers can, with respect to shares held for more than one year, be eligible for a discount of
up to 50% of the gross gain. Capital losses may be available to offset capital gains.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Stamp Duty</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any transfer of shares through trading on the
NASDAQ, whether by Australian residents or foreign residents, should not be subject to stamp duty.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Australian Death Duty</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Australia does not have estate or death duties.
Generally, no capital gains tax liability is realized upon the inheritance of a deceased person&#8217;s shares. The disposal of inherited shares
by beneficiaries, may, however, give rise to a capital gains tax liability.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Goods and Services Tax</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The issue or transfer of shares will not incur
Australian goods and services tax and does not require a stockholder to register for Australian goods and services tax purposes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>U.S. Federal Income Tax Considerations</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following discussion summarizes the principal
U.S. federal income tax considerations relating to the purchase, ownership and disposition of our Ordinary Shares by a U.S. holder (as
defined below) holding such shares as capital assets (generally, property held for investment). This summary is based on the Internal
Revenue Code of 1986, as amended (the &#8220;Code&#8221;), Treasury regulations, administrative pronouncements of the U.S. Internal Revenue
Service (the &#8220;IRS&#8221;) and judicial decisions, all as in effect on the date hereof, and all of which are subject to change (possibly
with retroactive effect) and to differing interpretations. This summary does not describe any state, local or non-U.S. tax law considerations,
or any aspect of U.S. federal tax law other than income taxation; U.S. holders are urged to consult their own tax advisors regarding such
matters.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This summary does not purport to address all material
federal income tax consequences that may be relevant to a holder of ordinary shares or warrants. This summary does not take into account
the specific circumstances of any particular investors, some of which (such as tax-exempt entities, banks or other financial institutions,
insurance companies, broker-dealers, traders in securities that elect to use a mark-to-market method of accounting for their securities
holdings, regulated investment companies, real estate investment trusts, U.S. expatriates, investors liable for the alternative minimum
tax, partnerships and other pass-through entities, investors that own or are treated as owning 10% or more of our voting stock, investors
that hold the ordinary shares as part of a straddle, hedge, conversion or constructive sale transaction or other integrated transaction,
and U.S. holders whose functional currency is not the U.S. dollar) may be subject to special tax rules. This discussion does not address
U.S. federal tax laws other than those pertaining to U.S. federal income taxation (such as estate or gift tax laws or the Medicare tax
on investment income), nor does it address any aspects of U.S. state or local or non-U.S. taxation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As used below, a &#8220;U.S. Holder&#8221; is a
beneficial owner of an ordinary share that is, for U.S. federal income tax purposes, (i)&#160;a citizen or resident alien individual of
the United States, (ii)&#160;a corporation (or an entity taxable as a corporation) created or organized under the law of the United States,
any State thereof or the District of Columbia, (iii)&#160;an estate, the income of which is subject to U.S. federal income tax without
regard to its source, or (iv)&#160;a trust if (1)&#160;a court within the United States is able to exercise primary supervision over the
administration of the trust, and one or more U.S. persons have the authority to control all substantial decisions of the trust, or (2)&#160;the
trust has a valid election in effect under applicable U.S. Treasury Regulations to be treated as a U.S. person. For purposes of this discussion,
a &#8220;Non-U.S. Holder&#8221; is a beneficial owner of an ordinary share or warrant that is (i)&#160;a non-resident alien individual,
(ii)&#160;a corporation (or an entity taxable as a corporation) created or organized in or under the law of a country other than the United
States or a political subdivision thereof or (iii)&#160;an estate or trust that is not a U.S. holder. This discussion does not address
any aspect of U.S. federal gift or estate tax, or state, local or non-U.S. tax laws. Additionally, the discussion does not consider the
tax treatment of partnerships or other pass-through entities or persons who hold ordinary shares through such entities. If a partnership
(including for this purpose any entity treated as a partnership for U.S. federal tax purposes) is a beneficial owner of ordinary shares
or warrants, the U.S. federal tax treatment of a partner in the partnership generally will depend on the status of the partner and the
activities of the partnership. A holder of ordinary shares or warrants that is a partnership and partners in that partnership are urged
to consult their own tax advisers regarding the U.S. federal income tax consequences of purchasing, holding and disposing of ordinary
shares or warrants.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have not sought a ruling from the IRS or an
opinion of counsel as to any U.S. federal income tax consequence described herein. The IRS may disagree with the description herein, and
its determination may be upheld by a court.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>GIVEN THE COMPLEXITY OF THE TAX LAWS AND BECAUSE
THE TAX CONSEQUENCES TO ANY PARTICULAR INVESTOR MAY BE AFFECTED BY MATTERS NOT DISCUSSED HEREIN, PROSPECTIVE INVESTORS ARE URGED TO CONSULT
THEIR OWN TAX ADVISORS WITH RESPECT TO THE SPECIFIC TAX CONSEQUENCES OF THE ACQUISITION, OWNERSHIP AND DISPOSITION OF ORDINARY SHARES,
INCLUDING THE APPLICABILITY AND EFFECT OF STATE, LOCAL AND NON-U.S. TAX LAWS, AS WELL AS U.S. FEDERAL TAX LAWS.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>TO ENSURE COMPLIANCE WITH REQUIREMENTS IMPOSED
BY THE IRS UNDER TREASURY CIRCULAR 230, WE INFORM&#160;YOU THAT (1)&#160;ANY DISCUSSION OF U.S. FEDERAL INCOME TAX ISSUES CONTAINED HEREIN
(INCLUDING ANY ATTACHMENTS), UNLESS OTHERWISE SPECIFICALLY STATED, WAS NOT INTENDED OR WRITTEN TO BE USED, AND CANNOT BE USED, FOR THE
PURPOSE OF AVOIDING PENALTIES UNDER THE UNITED STATES INTERNAL REVENUE CODE, AND (2) EACH U.S. HOLDER SHOULD SEEK ADVICE BASED UPON THEIR
PARTICULAR CIRCUMSTANCES FROM AN INDEPENDENT TAX ADVISOR.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Taxation of Distributions</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>U.S. Holders. </i>&#160;In general, subject
to the passive foreign investment company (&#8220;PFIC&#8221;) rules&#160;discussed below, a distribution on an ordinary share will constitute
a dividend for U.S. federal income tax purposes to the extent that it is made from our current or accumulated earnings and profits as
determined under U.S. federal income tax principles. If a distribution exceeds the amount of our current and accumulated earnings and
profits, it will be treated as a non-taxable reduction of basis to the extent of the U.S. Holder&#8217;s tax basis in the ordinary share on
which it is paid, and to the extent it exceeds that basis it will be treated as a capital gain. For purposes of this discussion, the term
&#8220;dividend&#8221; means a distribution that constitutes a dividend for U.S. federal income tax purposes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The gross amount of any dividend on an ordinary
share (which will include the amount of any Australian taxes withheld) generally will be subject to U.S. federal income tax as foreign
source dividend income and will not be eligible for the corporate dividends received deduction. The amount of a dividend paid in Australian
currency will be its value in U.S. dollars based on the prevailing spot market exchange rate in effect on the day that the U.S. Holder
receives the dividend, whether or not the dividend is converted into U.S. dollars. A U.S. holder will have a tax basis in any distributed
Australian currency equal to its U.S. dollar amount on the date of receipt, and any gain or loss realized on a subsequent conversion or
other disposition of the Australian currency generally will be treated as U.S. source ordinary income or loss. If dividends paid in Australian
currency are converted into U.S. dollars on the date they are received by a U.S. Holder, the U.S. Holder generally should not be required
to recognize foreign currency gain or loss in respect of the dividend income. U.S. Holders are urged to consult their own tax advisers
regarding the treatment of any foreign currency gain or loss if any Australian currency received by the U.S. Holder is not converted into
U.S. dollars on the date of receipt.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to certain exceptions for short-term and
hedged positions, any dividend that a non-corporate holder receives on an ordinary share will be subject to tax rate of 20% if the dividend
is a &#8220;qualified dividend&#8221;. A dividend on an ordinary share will be a qualified dividend if (i) either (a) the ordinary shares
are readily tradable on an established securities market in the U.S. or (b)&#160;we are eligible for the benefits of a comprehensive income
tax treaty with the U.S. that the U.S. Secretary of the Treasury determines is satisfactory for purposes of these rules and that includes
an exchange of information program, and (ii) we were not, in the year prior to the year the dividend was paid, and are not, in the year
the dividend is paid, a PFIC. The ordinary shares are listed on the NASDAQ Capital Market, which should then qualify them as readily tradable
on an established securities market in the United States. In any event, the double tax treaty between Australia and the U.S. (the &#8220;Treaty&#8221;)
satisfies the requirements of clause (i)(b), and, although the matter is not free from doubt, we believe that we should be a resident
of Australia entitled to the benefits of the Treaty. However, because the facts relating to our entitlement to the benefits of the Treaty
can change over time, there can be no assurance that we will be entitled to the benefits of the Treaty for any taxable year. As discussed
above, qualified dividends do not include dividends paid by a company which was a PFIC in the year prior to the year the dividend was
paid, or in the year the dividend is paid. Based on our audited financial statements and relevant market and shareholder data, we believe
we were not a PFIC for U.S. federal income tax purposes for our December 31, 2022 taxable year. Based on our audited consolidated financial
statements and our current expectations regarding the value and nature of our assets, the sources and nature of our income, and relevant
market and shareholder data, we do not expect that we could be classified as a PFIC for our December 31, 2022 taxable year. Given that
the determination of PFIC status involves the application of complex tax rules, and that it is based on the nature of our income and assets
from time to time, no assurances can be provided that we will not be considered a PFIC for any past or future taxable year. Moreover,
as described in the section below entitled &#8220;Passive Foreign Investment Company Rules,&#8221; if we were a PFIC in a year while a U.S.
Holder held an ordinary share, and if the U.S. Holder has not made a qualified electing fund election effective for the first year the
U.S. Holder held the ordinary share, the ordinary share remains an interest in a PFIC for all future years or until such an election is
made. The IRS takes the position that that rule&#160;will apply for purposes of determining whether an ordinary share is an interest in
a PFIC in the year a dividend is paid or in the prior year, even if the Company does not satisfy the tests to be a PFIC in either of those
years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Even if dividends on the ordinary shares would
otherwise be eligible for qualified dividend treatment, in order to qualify for the reduced qualified dividend tax rates, a non-corporate
holder must hold the ordinary share on which a dividend is paid for more than 60 days during the 120-day period beginning 60 days before
the ex-dividend date, disregarding for this purpose any period during which the non-corporate holder has an option to sell, is under a
contractual obligation to sell or has made (and not closed) a short sale of substantially identical stock or securities, is the grantor
of an option to buy substantially identical stock or securities or, pursuant to Treasury regulations, has diminished their risk of loss
by holding one or more other positions with respect to substantially similar or related property. In addition, to qualify for the reduced
qualified dividend tax rates, the non-corporate holder must not be obligated to make related payments with respect to positions in substantially
similar or related property. Payments in lieu of dividends from short sales or other similar transactions will not qualify for the reduced
qualified dividend tax rates. A non-corporate holder that receives an extraordinary dividend eligible for the reduced qualified dividend
rates must treat any loss on the sale of the stock as a long-term capital loss to the extent of the dividend. For purposes of determining
the amount of a non-corporate holder&#8217;s deductible investment interest expense, a dividend is treated as investment income only if the
non-corporate holder elects to treat the dividend as not eligible for the reduced qualified dividend tax rates. Special limitations on
foreign tax credits with respect to dividends subject to the reduced qualified dividend tax rates apply to reflect the reduced rates of
tax.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The U.S. Treasury has announced its intention
to promulgate rules&#160;pursuant to which non-corporate holders of stock of non-U.S. corporations, and intermediaries though whom the
stock is held, will be permitted to rely on certifications from issuers to establish that dividends are treated as qualified dividends.
Because those procedures have not yet been issued, it is not clear whether we will be able to comply with them.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Non-corporate holders of ordinary shares are urged
to consult their own tax advisers regarding the availability of the reduced qualified dividend tax rates in the light of their own particular
circumstances.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any Australian withholding tax will be treated
as a foreign income tax eligible for credit against a U.S. Holder&#8217;s U.S. federal income tax liability, subject to generally applicable
limitations under U.S. federal income tax law. For purposes of computing those limitations separately under current law for specific categories
of income, a dividend generally will constitute foreign source &#8220;passive category income&#8221; or, in the case of certain holders,
&#8220;general category income&#8221;. A U.S. Holder will be denied a foreign tax credit with respect to Australian income tax withheld
from dividends received with respect to the ordinary shares to the extent the U.S. Holder has not held the ordinary shares for at least
16 days of the 30-day period beginning on the date which is 15 days before the ex-dividend date or to the extent the U.S. Holder is under
an obligation to make related payments with respect to substantially similar or related property. Any days during which a U.S. Holder
has substantially diminished its risk of loss on the ordinary shares are not counted toward meeting the 16-day holding period required
by the statute. The rules&#160;relating to the determination of the foreign tax credit are complex, and U.S. Holders are urged to consult
with their own tax advisers to determine whether and to what extent they will be entitled to foreign tax credits as well as with respect
to the determination of the foreign tax credit limitation. Alternatively, any Australian withholding tax may be taken as a deduction against
taxable income, provided the U.S. Holder takes a deduction and not a credit for all foreign income taxes paid or accrued in the same taxable
year. In general, special rules&#160;will apply to the calculation of foreign tax credits in respect of dividend income that is subject
to preferential rates of U.S. federal income tax.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Non-U.S. Holders. </i>&#160;A dividend paid
to a Non-U.S. Holder on an ordinary share will not be subject to U.S. federal income tax unless the dividend is effectively connected
with the conduct of trade or business by the non-U.S. Holder within the United States (and is attributable to a permanent establishment
or fixed base the Non-U.S. Holder maintains in the United States if an applicable income tax treaty so requires as a condition for the
Non-U.S. Holder to be subject to U.S. taxation on a net income basis on income from the ordinary share). A Non-U.S. Holder generally will
be subject to tax on an effectively connected dividend in the same manner as a U.S. Holder. A corporate Non-U.S. Holder may also be subject
under certain circumstances to an additional &#8220;branch profits tax,&#8221; the rate of which may be reduced pursuant to an applicable
income tax treaty.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Taxation of Capital Gains</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>U.S. Holders. </i>&#160;Subject to the passive
foreign investment company rules&#160;discussed below, on a sale or other taxable disposition of an ordinary share, a U.S. Holder will
recognize capital gain or loss in an amount equal to the difference between the U.S. Holder&#8217;s adjusted basis in the ordinary share and
the amount realized on the sale or other disposition, each determined in U.S. dollars.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Such capital gain or loss will be long-term capital
gain or loss if at the time of the sale or other taxable disposition the ordinary share has been held for more than one year. In general,
any adjusted net capital gain of an individual is subject to a federal income tax rate of 20%. Capital gains recognized by corporate U.S.
Holders generally are subject to U.S. federal income tax at the same rate as ordinary income. The deductibility of capital losses is subject
to various limitations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any gain a U.S. Holder recognizes generally will
be U.S. source income for U.S. foreign tax credit purposes, and, subject to certain exceptions, any loss will generally be a U.S. source
loss. If an Australian tax is withheld on a sale or other disposition of an ordinary share, the amount realized will include the gross
amount of the proceeds of that sale or disposition before deduction of the Australian tax. The generally applicable limitations under
U.S. federal income tax law on crediting foreign income taxes may preclude a U.S. Holder from obtaining a foreign tax credit for any Australian
tax withheld on a sale of an ordinary share. The rules&#160;relating to the determination of the foreign tax credit are complex, and U.S.
Holders are urged to consult with their own tax advisers regarding the application of such rules. Alternatively, any Australian withholding
tax may be taken as a deduction against taxable income, provided the U.S. Holder takes a deduction and not a credit for all foreign income
taxes paid or accrued in the same taxable year.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Non-U.S. Holders. </i>&#160;A Non-U.S. Holder
will not be subject to U.S. federal income tax on a gain recognized on a sale or other disposition of an ordinary share unless (i)&#160;the
gain is effectively connected with the conduct of a trade or business by the Non-U.S. Holder within the United States (and is attributable
to a permanent establishment or fixed base that the Non-U.S. Holder maintains in the United States if an applicable income tax treaty
so requires as a condition for the Non-U.S. Holder to be subject to U.S. taxation on a net income basis on income from the ordinary share),
or (ii)&#160;in the case of a Non-U.S. Holder who is an individual, the Non-U.S. Holder is present in the United States for 183 or more
days in the taxable year of the sale or other disposition and certain other conditions apply. Any effectively connected gain of a corporate
Non-U.S. Holder may also be subject under certain circumstances to an additional &#8220;branch profits tax&#8221;, the rate of which may
be reduced pursuant to an applicable income tax treaty.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Passive Foreign Investment Company Rules</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A special set of U.S. federal income tax rules
applies to a foreign corporation that is a PFIC for U.S. federal income tax purposes. As noted above, based on our audited consolidated
financial statements and relevant market and shareholder data, we believe we were not a PFIC for U.S. federal income tax purposes for
our December 31, 2022 taxable year. Moreover, given that the determination of PFIC status involves the application of complex tax rules,
and that it is based on the nature of our income and assets from time to time, no assurances can be provided that we will be considered
a PFIC for any future taxable year.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In general, a foreign corporation is a PFIC if
at least 75% of its gross income for the taxable year is passive income or if at least 50% of its assets for the taxable year produce
passive income or are held for the production of passive income. In general, passive income for this purpose means, with certain designated
exceptions, dividends, interest, rents, royalties (other than certain rents and royalties derived in the active conduct of trade or business),
annuities, net gains from dispositions of certain assets, net foreign currency gains, income equivalent to interest, income from notional
principal contracts and payments in lieu of dividends. The determination of whether a foreign corporation is a PFIC is a factual determination
made annually and is therefore subject to change. Subject to exceptions pursuant to certain elections that generally require the payment
of tax, once stock in a foreign corporation is classified as stock in a PFIC in the hands of a particular shareholder that is a U.S. person,
it remains stock in a PFIC in the hands of that shareholder.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unfavorable tax consequences for a U.S. Holder
can occur if we are treated as a PFIC for any year while a U.S. Holder owns ordinary shares. Certain of these tax consequences can be
mitigated with respect to a U.S. Holder&#8217;s ordinary shares (but not a U.S. Holder&#8217;s warrants) if the U.S. Holder makes, or has made, a
timely qualified electing fund election or election to mark to market the holder&#8217;s ordinary shares, and such election is in effect for
the first taxable year during which the U.S. Holder owns ordinary shares that we are a PFIC. If we are treated as a PFIC, and neither
election is made, then contrary to the tax consequences described in &#8220;U.S. Federal Income Tax Considerations-Taxation of Distributions&#8221;
and &#8220;U.S. Federal Income Tax Considerations-Taxation of Capital Gains&#8221; above, in any year in which the U.S. Holder either disposes
of an ordinary share at a gain or receives one or more &#8220;excess distributions&#8221; in respect of our Ordinary Shares, special rules&#160;apply
to the taxation of the gain or the excess distributions. For purposes of these rules, a U.S. Holder will be treated as receiving an &#8220;excess
distribution&#8221; to the extent that actual or constructive distributions received in the current taxable year exceed 125% of the average
distributions (whether actual or constructive and whether or not out of earnings and profits) received by such U.S. Holder in respect
of our Ordinary Shares during the three preceding years or, if shorter, the U.S. Holder&#8217;s holding period. A disposition of an ordinary
share, for purposes of these rules, includes many transactions on which gain or loss is not realized under general U.S. federal income
tax rules&#160;(but generally should not include the exercise of a warrant, as discussed below). The gain or the excess distributions
must be allocated ratably to each day the U.S. Holder has held the ordinary share, as the case may be. Amounts allocated to each year
are taxable as ordinary income in their entirety (and are not eligible for the reduced qualified dividend rates) and not as capital gain,
and amounts allocable to prior years may not be offset by any deductions or losses. Amounts allocated to each such prior year are taxable
at the highest rate in effect for that year and are subject to an interest charge at the rates applicable to deficiencies for income tax
for those periods. In addition, a U.S. Holder&#8217;s tax basis in an ordinary share that is acquired from a decedent would not receive a step-up
to fair market value as of the date of the decedent&#8217;s death but instead would be equal to the decedent&#8217;s basis, if lower.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The special PFIC rules&#160;described above will
not apply to a U.S. Holder&#8217;s ordinary shares if the U.S. Holder makes a timely election, which remains in effect, to treat us as a qualified
electing fund, or QEF, for the first taxable year in which the U.S. Holder owns an ordinary share and in which we are classified as a
PFIC, provided that we comply with certain reporting requirements. Instead, a U.S. Holder that has made a QEF election is required for
each taxable year to include in income a pro rata share of our ordinary earnings as ordinary income and a pro rata share of its net capital
gain as long-term capital gain, subject to a separate election to defer payment of taxes, which deferral is subject to an interest charge.
In order for such a QEF election to be valid, we must provide U.S. Holders either (1)&#160;a statement showing such U.S. Holder&#8217;s pro
rata share of our ordinary earnings and net capital gain (calculated for U.S. tax purposes) for the Company&#8217;s taxable year, (2)&#160;sufficient
information to enable the U.S. Holder to calculate its pro rata share for such year, or (3)&#160;a statement that the Company has permitted
the U.S. Holder to inspect and copy its permanent books of account, records, and such other documents as may be maintained by us that
are necessary to establish that PFIC ordinary earnings and net capital gain are computed in accordance with U.S. income tax principles.
We have not yet determined whether, in years in which we are classified as a PFIC, we will make the computations necessary to supply U.S.
Holders with the information needed to report income and gain pursuant to a QEF election. It is, therefore, possible that U.S. Holders
would not be able to make or retain that election in any year we are a PFIC. The QEF election is made on a shareholder-by-shareholder
basis and once made, can only be revoked with the consent of the IRS. A U.S. Holder generally makes a QEF election by attaching a completed
IRS Form&#160;8621 (Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund), including the information
provided in a PFIC annual information statement, to a timely filed U.S. federal income tax return for the tax year to which the election
relates. Retroactive QEF elections may only be made by filing a protective statement with such return or with the consent of the IRS.
A U.S. Holder may make a separate election to defer the payment of taxes on undistributed income inclusions under the QEF rules, but if
deferred, any such taxes will be subject to an interest charge.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a U.S. Holder has elected the application of
the QEF rules to the U.S. Holder&#8217;s ordinary shares, and the special tax and interest charge rules described in the second preceding paragraph
do not apply to such shares (because of a timely QEF election for the first tax year of the U.S. Holder&#8217;s holding period for such shares,
or, as described below, a purge of the PFIC taint pursuant to a special purging election), any gain realized on the disposition of an
ordinary share generally will be taxable as capital gain and no interest charge will be imposed. As discussed above, U.S. Holders of a
QEF are currently taxed on their pro rata shares of the QEF&#8217;s earnings and profits, whether or not distributed. In such case, a subsequent
distribution of such earnings and profits that were previously included in income generally will not be taxable as a dividend. The tax
basis of a U.S. Holder&#8217;s shares in a QEF will be increased by amounts that are included in income, and decreased by amounts distributed
but not taxed as dividends, under the above rules. Similar basis adjustments apply to property if by reason of holding such property the
U.S. Holder is treated under applicable attribution rules&#160;as owning shares in a QEF.</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a QEF election is not made for the first taxable
year in which the U.S. Holder owns an ordinary share and in which we are a PFIC, certain elections can be made while we continue to satisfy
the definition of a PFIC that, combined with a QEF election, can cause the QEF election to be treated as having been made for that first
taxable year. Those elections may require the electing shareholder to recognize gain on a constructive sale or to be taxable on the shareholder&#8217;s
share of certain undistributed profits of the foreign corporation. If gain or income is recognized pursuant to one of those elections,
the special PFIC rules set forth in the fourth preceding paragraph would apply to that gain or income. Even if a QEF election ceases to
apply because in a later taxable year we cease to satisfy the tests to be a PFIC, the QEF election will apply again in any subsequent
year in which the Company again satisfies the tests to be a PFIC. Moreover, if a U.S. Holder sells all of the ordinary Shares they own
and later reacquires other ordinary shares, any QEF election the U.S. Holder has made that remains in effect will apply to the ordinary
shares acquired later. The applicable Treasury regulations provide that the Commissioner of the IRS has the discretion to invalidate or
terminate a QEF election if the U.S. Holder or we, or an intermediary, fails to satisfy the requirements for the QEF election.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The special PFIC rules described in the fourth
preceding paragraph will not apply to a U.S. Holder&#8217;s ordinary shares if the U.S. Holder elects to mark the U.S. Holder&#8217;s ordinary shares
to market each year, provided that the ordinary shares are considered &#8220;marketable stock&#8221; within the meaning of the applicable
Treasury regulations. A U.S. Holder that makes this election will recognize as ordinary income or loss each year an amount equal to the
difference, if any, as of the close of the taxable year between the fair market value of the U.S. Holder&#8217;s ordinary shares and the U.S.
Holder&#8217;s adjusted tax basis in the ordinary shares. Losses would be allowed only to the extent of net mark-to-market gain previously included
in income by the U.S. Holder under the election for prior taxable years, reduced by losses allowed in prior taxable years. If the mark-to-market
election were made, then the special PFIC rules set forth in the fourth preceding paragraph would not apply for periods covered by the
election. In general, the ordinary shares will be marketable stock within the meaning of the applicable Treasury regulations if they are
traded, other than in de minimis quantities, on at least 15 days during each calendar quarter on a &#8220;qualified exchange or other market&#8221;
within the meaning of the applicable Treasury regulations and certain other requirements are met. The Australian Securities Exchange is
a qualified exchange within the meaning of the applicable Treasury regulations. Thus, the ordinary shares should be &#8220;marketable stock&#8221;
within the meaning of the applicable Treasury regulations. If a U.S. Holder makes a mark-to-market election, but does not make that election
for the first taxable year in which the U.S. Holder owns an ordinary share and in which the Company is classified as a PFIC, and if the
U.S. Holder had not made a QEF election for that first such taxable year, the rules set forth in the fourth preceding paragraph will apply
to any distributions on an ordinary share in the year of the mark-to-market election, to any gain recognized on an actual sale of an ordinary
share in that year, and to any gain recognized in that year pursuant to the mark-to-market election. The mark-to-market rules generally
continue to apply to a U.S. Holder who makes the mark-to-market election, even in years we do not satisfy the tests to be a PFIC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A U.S. Holder who owns ordinary shares during
a year in which we are classified as a PFIC generally will remain subject to the rules&#160;set forth in the fifth preceding paragraph
for all taxable years if the U.S. Holder has not made a QEF election or a mark-to-market election for the first taxable year in which
the U.S. Holder owns an ordinary share and in which we are classified as a PFIC. In that event, those rules will apply to any gains on
dispositions of ordinary shares and to any &#8220;excess distributions.&#8221; It is, however, possible for a U.S. Holder to avoid this
&#8220;once a PFIC, always a PFIC&#8221; result by electing to treat all of the U.S. Holder&#8217;s ordinary shares as sold for their fair market
value as of the last day of the last taxable year we satisfy the tests to be a PFIC, provided the statute of limitations has not run for
that year. If a gain is recognized on that constructive sale, the rules&#160;set forth in the fifth preceding paragraph would apply to
that gain.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If we are classified as a PFIC for a taxable year,
and, at any time during such taxable year, have a non-U.S. subsidiary that is classified as a PFIC, U.S. Holders generally would be deemed
to own a portion of the shares of such lower-tier PFIC, and generally could incur liability for the deferred tax and interest charge described
in the sixth preceding paragraph, if we receive a distribution from, or dispose of all or part of its interest in, the lower-tier PFIC.
We have not yet determined whether, if we are classified as a PFIC, we would make the computations necessary to supply U.S. Holders with
the information needed to make or maintain a QEF election with respect to the lower-tier PFIC. It is, therefore, possible that U.S. Holders
would not be able to make or retain that election in any taxable year that we are classified as a PFIC and has a non-U.S. subsidiary that
is also classified as a PFIC. U.S. Holders are urged to consult their own tax advisors regarding the tax issues raised by lower-tier PFICs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A dividend from a foreign corporation that otherwise
would qualify for reduced qualified dividend rates does not qualify for that rate if the foreign corporation is a PFIC in either the taxable
year of the dividend or the preceding taxable year.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A U.S. Holder who owns (or is deemed to own) shares
in a PFIC during any taxable year, such U.S. Holder may have to file an IRS Form&#160;8621 (whether or not a QEF or mark-to-market election
is made).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->76<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>GIVEN THE COMPLEXITIES OF THE PFIC RULES AND
THEIR POTENTIALLY ADVERSE TAX CONSEQUENCES, U.S. HOLDERS OF ORDINARY SHARES ARE URGED TO CONSULT THEIR TAX ADVISERS ABOUT THE PFIC RULES,
INCLUDING THE CONSEQUENCES TO THEM OF MAKING A QEF ELECTION OR A MARK-TO-MARKET ELECTION WITH RESPECT TO THE ORDINARY SHARES IN THE EVENT
THAT THE COMPANY QUALIFIES AS A PFIC FOR ANY TAXABLE YEAR.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Information Reporting and Backup Withholding</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>U.S. Holders. </i>Dividends paid on,
and proceeds from the sale or other disposition of, an ordinary share generally may be subject to information reporting requirements and
may be subject to backup withholding at the rate of 28% unless a U.S. Holder provides an accurate taxpayer identification number or otherwise
demonstrates that they are exempt. The amount of any backup withholding collected from a payment to a U.S. Holder will be allowed as a
credit against the U.S. Holder&#8217;s U.S. federal income tax liability and may entitle the U.S. Holder to a refund, provided that certain
required information is submitted to the Internal Revenue Service. Under U.S. federal income tax law and U.S. Treasury Regulations, certain
categories of U.S. holders must file information returns with respect to their investment in, or involvement in, a foreign corporation.
U.S. holders are urged to consult with their own tax advisors concerning such reporting requirements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Non-U.S. Holders. </i>Non-U.S. Holders
generally will be exempt from these information reporting requirements and backup withholding tax but may be required to comply with certain
certification and identification procedures in order to establish their eligibility for exemption.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>THE DISCUSSION ABOVE IS NOT INTENDED TO CONSTITUTE
A COMPLETE ANALYSIS OF ALL TAX CONSIDERATIONS APPLICABLE TO AN INVESTMENT IN ORDINARY SHARES. HOLDERS AND POTENTIAL HOLDERS ARE URGED
TO CONSULT THEIR TAX ADVISER(S)&#160;CONCERNING THE TAX CONSEQUENCES RELEVANT TO THEM IN THEIR PARTICULAR SITUATION.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>F.   Dividends
and Paying Agents</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>G.   Statement by Experts</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>H.   Documents
on Display</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are subject to the reporting requirements of
the United States Securities and Exchange Act of 1934, as amended, or the Exchange Act, as applicable to &#8220;foreign private issuers&#8221;
as defined in Rule 3b-4 under the Exchange Act. As a foreign private issuer, we are exempt from certain provisions of the Exchange Act.
Accordingly, our proxy solicitations are not subject to the disclosure and procedural requirements of regulation 14A under the Exchange
Act, and transactions in our equity securities by our officers and directors are exempt from reporting and the &#8220;short-swing&#8221;
profit recovery provisions contained in Section&#160;16 of the Exchange Act. In addition, we are not required under the Exchange Act to
file periodic reports and financial statements as frequently or as promptly as U.S. companies whose securities are registered under the
Exchange Act. However, we will file with the U.S. Securities and Exchange Commission an annual report on Form 20-F containing financial
statements that have been examined and reported on, with and opinion expressed by an independent registered public accounting firm, and
we will submit reports to the U.S. Securities and Exchange Commission on Form 6-K containing (among other things) press releases and unaudited
financial information for the first six months of each fiscal year. We post our annual report on Form 20-F on our website promptly following
the filing of our annual report with the U.S. Securities and Exchange Commission. The information on our website is not incorporated by
reference into this annual report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This document and the exhibits thereto and any
other document we file pursuant to the Exchange Act may be inspected without charge and copied at prescribed rates at the U.S. Securities
and Exchange Commission public reference room at 100 F Street, N.E., Room 1580, Washington D.C. 20549. You may obtain information on the
operation of the Securities and Exchange Commission&#8217;s public reference room in Washington, D.C. by calling the U.S. Securities and Exchange
Commission at 1-800-SEC-0330.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The U.S. Securities and Exchange Commission maintains
a website at <span style="text-decoration:underline">www.sec.gov</span> that contains reports, proxy and information statements and other information regarding registrants that
make electronic filings with the U.S. Securities and Exchange Commission using its EDGAR (Electronic Data Gathering, Analysis, and Retrieval)
system.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The documents concerning our Company which are
referred to in this document may also be inspected at the offices of our registered office located at Suite 1401 Level 14, 219-227 Elizabeth
Street, Sydney NSW 2000, Australia.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>I.   Subsidiary
Information</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">See &#8220;Item 4.C. Information on the Company - Organizational Structure.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><div><a id="a_014"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <span style="font-size: 10pt"><b>ITEM 11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our cash and cash equivalents consist primarily
of cash and money market funds in United States dollars, European Euros, Malaysia Ringgit and Hong Kong dollars. We invest our excess
cash and cash equivalents mainly in interest-bearing accounts and term deposits with banks in Malaysia. Our primary exposure to market
risk is interest income sensitivity, which is affected by changes in the general level of United States, Europe and Malaysia interest
rates. However, because of the short-term nature of the instruments in our portfolio, a sudden change in market interest rates would not
be expected to have a material impact on our financial condition and/or results of operation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are exposed to foreign currency risk via our
operation in Malaysia and Europe and trade and other payables we hold. We are required to make certain payments in U.S. dollars, Euro
and Malaysian ringgit and other currencies. An adverse movement in end-of-period exchange rates would have a material impact on our operating
results.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_015"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <span style="font-size: 10pt"><b>ITEM 12. DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>A.   Debt
Securities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>B.   Warrants
and Rights</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>C.   Other
Securities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_016"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PART II</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_017"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>ITEM 13. DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_018"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>ITEM 14. MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_019"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>ITEM 15. CONTROLS AND PROCEDURES</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Disclosure Controls and Procedures</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management of the Company maintain disclosure
controls and procedures as such term is defined in Rules 13 a-15 (e) and 15d-15(e) under the Securities Exchange Act of 1934 as amended
(the &#8220;Exchange Act&#8221;), as amended, that are designed to ensure that information required to be disclosed in the reports that
are filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the
rules and forms of the Securities and Exchange Commission. Disclosure controls and procedures include, without limitation, controls and
procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated
and communicated to management, including the Chief Executive Officer and the Chief Financial Officer, as appropriate, to allow timely
decisions regarding required disclosure. Disclosure controls and procedures, no matter how well designed and operated, can only provide
reasonable assurance of achieving the desired control objectives.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management has carried out an evaluation, under
the supervision and with the participation of the Chief Executive Officer and the Chief Financial Officer, of the effectiveness of the
disclosure controls and procedures as of December 31, 2022. Based on that evaluation, the Chief Executive Officer and Chief Financial
Officer concluded that the Company&#8217;s disclosure controls and procedures were not effective as of December 31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Management&#8217;s Annual Report on Internal Control over Financial Reporting</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management of the Company is responsible for establishing
and maintaining adequate internal control over financial reporting for the Company, as defined in Rules 13a-15(f) and 15d-15(f) under
the Exchange Act. The Company&#8217;s internal control over financial reporting is designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of the consolidated financial statements for external purposes in accordance with International
Financial Reporting Standards (&#8220;IFRS&#8221;) as issued by the International Accounting Standards Board. A Company&#8217;s internal control
over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and dispositions of the assets of the Company; (2) provide reasonable assurance that transactions
are recorded as necessary to permit the preparation of the consolidated financial statements in accordance with IFRS as issued by the
International Accounting Standards Board and that receipts and expenditures of the Company are being made only in accordance with authorizations
of our Board of Directors; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition,
use or disposition of the Company&#8217;s assets that could have a material effect on the consolidated financial statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A control system, no matter how well conceived
and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. In particular, the
design of a control system must be considered relative to their costs. Additionally, the design of a control system is based in part upon
certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its
stated objectives under all potential future conditions. Due to its inherent limitations, internal control over financial reporting may
not prevent or detect all misstatements to the consolidated financial statements. Also, projections of any evaluation of effectiveness
to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management assessed the effectiveness of the Company&#8217;s
internal control over financial reporting as of December 31, 2022 based on the criteria set forth by the Committee of Sponsoring Organizations
of the Treadway Commission (&#8220;COSO&#8221;) (the &#8220;2013 Framework&#8221;) Internal Control-Integrated Framework. Based on this assessment,
management concluded that the Company&#8217;s internal control over financial reporting is not effective as of December 31, 2022 under the COSO
2013 Framework.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A material weakness is a deficiency, or combination
of deficiencies, that results in more than a remote likelihood that a material misstatement of annual or interim financial statements
will not be prevented or detected. In connection with the assessment described above, management identified the following control deficiencies
that represent material weaknesses at December 31, 2022:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">i.</span></td><td style="text-align: justify"><span style="font-size: 10pt">inadequate segregation of duties
due to limited number of personnel, which makes the reporting process susceptible to management override; and</span></td>
</tr></table><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-indent: -28.35pt"> </p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">ii.</span></td><td style="text-align: justify"><span style="font-size: 10pt">Lack of technical accounting
expertise to evaluate complex accounting transactions, such as convertible promissory notes; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">iii.</span></td><td style="text-align: justify"><span style="font-size: 10pt">Lack of formal accounting processes
over key accounting areas.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management believes that the material weaknesses
set forth in items (i) through (iii) above did not have an effect on the Company&#8217;s financial reporting during the year ended December
31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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    </div><div style="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->79<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Remediation of Material Weaknesses</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A material weakness is a control deficiency (within
the meaning of the Public Company Accounting Oversight Board (&#8220;PCAOB&#8221;) Auditing Standard No. 5), or combination of control deficiencies,
that result in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented
or detected. While management believes that the Company&#8217;s consolidated financial statements previously filed in the Company&#8217;s SEC reports
have been properly recorded and disclosed in accordance with IFRS, we have designed and plan to implement, or in some cases have already
implemented, the specific remediation initiatives described below:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">We plan to retain additional
accounting personnel and continue to enhance our internal finance and accounting organizational structure.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">We are in the process of further
enhancing the supervisory procedures to include additional levels of analysis and quality control reviews within the accounting and financial
reporting functions.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">While we now believe that these material weaknesses
are continuing being addressed, we will continue our remediation efforts during fiscal year 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Changes in Internal Control over Financial Reporting</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There have been no significant changes in the
Company&#8217;s internal control over financial reporting that have materially affected, or are reasonably likely to materially affect internal
control over financial reporting during the period covered by this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_020"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>ITEM 15T. CONTROLS AND PROCEDURES</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_021"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>ITEM 16. RESERVED</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_022"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_023"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>ITEM 16B. CODE OF ETHICS</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have adopted a code of ethics that applies
to our executive directors and chief financial officer. A copy of this Code of Ethics is available on the Company&#8217;s website at www.imtechltd.com.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">No waivers to this Code of Ethics were granted
to our executive directors or chief financial officer during the fiscal year ended December 31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->80<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_024"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year 2022 and 2021, the following fees
were paid or payable for services provided by Audit Alliance LLP, auditor of the Group.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Fee Category</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: justify">Audit Fees</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-size: 10pt">US$</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">150,500</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-size: 10pt">US$</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">145,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Audit-Related Fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">US$</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">US$</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,400</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">All Other Fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">US$</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,500</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">US$</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">37,125</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Audit Fees</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This category consists of fees for professional
services rendered by our principal independent registered public accountant for the audit of our annual financial statements, review of
financial statements included in our interim reports and services that are normally provided by the independent registered public accounting
firms in connection with statutory and regulatory filings or engagements for those fiscal years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Audit-Related Fees</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This category consists of fees for assurance and
related services by our principal independent registered public accountant that are reasonably related to the performance of the audit
or review of our financial statements and are not reported above under &#8220;Audit Fees&#8221;. The services for the fees disclosed under
this category include consultations concerning financial accounting and reporting standards.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Tax Fees</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This category consists of fees for professional
services rendered by our principal independent registered public accountant for tax compliance, tax advice, and tax planning.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>All Other Fees</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This category consists of fees for services provided
by our principal independent registered public accountant other than the services described above.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 166.45pt">    </p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Policy on Pre-Approval of Audit Services</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Audit Committee pre-approves all services,
including both audit and non-audit services, provided by our independent registered public accounting firm. All audit services (including
statutory audit engagements as required under local country laws) must be accepted by the Audit Committee before the audit commences.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each year, management and the independent registered
public accounting firm will jointly submit a pre-approval request, which will list each known and/or anticipated audit and non-audit service
for the upcoming calendar year and which will include associated budgeted fees. The Audit Committee will review the requests and approve
a list of annual pre-approved non-audit services.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_025"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_026"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>ITEM 16E. PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><!-- Field: Page; Sequence: 85; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->81<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_027"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>ITEM
16F. CHANGE IN REGISTRANT&#8217;S CERTIFYING ACCOUNTANT</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company announced that on December 30, 2021,
the Company dismissed Ramirez Jimenez International CPAs (&#8220;RJI&#8221;) as our independent registered public accounting firm. On December
30, 2021, the Company appointed Audit Alliance LLP (&#8220;Alliance&#8221;) as the Company&#8217;s independent registered public accounting firm.
This change in the Company&#8217;s independent registered public accounting firm was approved by the Board of Directors on December 29, 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">RJI&#8217;s reports on the financial statements for
the years ended December 31, 2020, 2019 and 2018 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified
or modified as to uncertainty, audit scope or auditing principles. The Company did have a going concern for each of these three years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the period of RJI&#8217;s engagement there were
(i) no disagreements between the Company and the former accounting firm on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the former accountant,
would have caused it to make a reference to the subject matter of the disagreements in connection with its report; and (ii) no &#8220;reportable
events&#8221; as defined in Item 16F(a)(1)(v) of Form 20-F.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the two most recent fiscal years ended
December 31, 2020 and 2019, neither the Company, nor someone on behalf of the Company, has consulted Alliance regarding either (a) the
application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might
be rendered on the Company&#8217;s consolidated financial statements, and neither a written report was provided to the Company nor oral
advice was provided that Alliance concluded was an important factor considered by the Company in reaching a decision as to the accounting,
auditing or financial reporting issue; or (b) any matter that was the subject of a disagreement as defined in Item 16F(a)(1)(iv) of Form
20-F and related instructions to Item 16F of Form 20-F, or any reportable events as described in Item 16F(a)(1)(v) of Form 20-F.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_028"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>ITEM 16G. CORPORATE GOVERNANCE</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_029"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>ITEM 16H. MINE SAFETY DISCLOSURES</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_035"></a></div><p><b>ITEM 16I. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS</b></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><div><a id="a_030"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PART
III</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><div><a id="a_031"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
17. FINANCIAL STATEMENTS</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have elected to furnish financial statements and related information specified in Item 18.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><div><a id="a_032"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
18. FINANCIAL STATEMENTS</b></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Integrated
Media Technology Limited</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial
Statements - Index to Consolidated Financial Statements</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 84%; padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif"><a href="#f_008"><span style="font-size: 10pt">Report of Independent Registered Public Accounting Firm - 2021 and 2022 (PCAOB ID: <ix:nonNumeric contextRef="c0" name="dei:AuditorFirmId">3487</ix:nonNumeric>)</span></a></span></td> <td style="width: 1%">&#160;</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; "> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif"><a href="#f_002"><span style="font-size: 10pt">Report of Independent Registered Public Accounting Firm - 2020 (PCAOB ID: 820)</span></a></span></td> <td>&#160;</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-3</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif"><a href="#f_003"><span style="font-size: 10pt">Consolidated Statements of Profit or Loss and Other Comprehensive Income for the years ended December 31, 2020, 2021 and 2022</span></a></span></td> <td>&#160;</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-5</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; "> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif"><a href="#f_004"><span style="font-size: 10pt">Consolidated Statements of Financial Position as of December 31, 2021 and 2022</span></a></span></td> <td>&#160;</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-6</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif"><a href="#f_005"><span style="font-size: 10pt">Consolidated Statements of Changes in Equity for the years ended December 31, 2020, 2021 and 2022</span></a></span></td> <td>&#160;</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-7</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; "> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif"><a href="#f_006"><span style="font-size: 10pt">Consolidated Statements of Cash Flows for the years ended December 31, 2020, 2021 and 2022</span></a></span></td> <td>&#160;</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-8</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif"><a href="#f_007"><span style="font-size: 10pt">Notes to the Consolidated Financial Statements</span></a></span></td> <td>&#160;</td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-9 through F-67</span></p></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><img alt="" src="fin_001.jpg" style="height: 162px; width: 634px"/>&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><div><a id="f_008"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
the Board of Directors and Stockholders of<br/>
Integrated Media Technology Limited</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Opinion
on the Financial Statements</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have audited the accompanying consolidated
statements of financial position of Integrated Media Technology Limited (the &#8220;Company&#8221;) and its subsidiaries (collectively,
the &#8220;Group&#8221;) as of December 31, 2022 and 2021, and the related consolidated statements of profit or loss and other comprehensive
income, changes in equity, and cash flows for the year ended December 31, 2022 and 2021, and the related notes to the consolidated
financial statements (collectively referred to as the &#8220;consolidated financial statements&#8221;). In our opinion, such consolidated
financial statements present fairly, in all material respects, the financial position of the Group as of December 31, 2022 and 2021, and
the results of their operations, and their cash flows for the year ended December 31, 2022 and 2021, in conformity with International
Financial Reporting Standards as issued by the International Accounting Standards Board.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basis
for Opinion</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
consolidated financial statements are the responsibility of the Group&#8217;s management. Our responsibility is to express an opinion
on these consolidated financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting
Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Group in accordance with the U.S. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud.
The Group is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part
of our audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing
an opinion on the effectiveness of the Group&#8217;s internal control over financial reporting. Accordingly, we express no such opinion.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
audit included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due
to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the consolidated financial statements. Our audit also included evaluating the accounting principles
used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.
We believe that our audit provides a reasonable basis for our opinion.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Going
Concern</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying consolidated financial statements
have been prepared assuming that the Group will continue as a going concern. As discussed in Note 1 to the consolidated financial statements,
the Group incurred a net loss in the amount of approximately A$13.9 million and used cash in operating activities in the amount of approximately
A$17.9 million during the year ended December 31, 2022, and had accumulated losses of approximately A$49.8 million as of December 31,
2022, which raise substantial doubt about its ability to continue as a going concern. Management&#8217;s plans in regard to these matters
are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome
of this uncertainty.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Critical
Audit Matters</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
critical audit matter communicated below is a matter arising from the current period audit of the consolidated financial statements that
were communicated or required to be communicated to the Audit Committee of the Board of Directors and that: (1) relate to accounts or
disclosures that are material to the consolidated financial statements, and (2) involved challenging, subjective, or complex judgments.
The communication of critical audit matters does not alter in any way our opinion on the consolidated financial statements, taken as
a whole, and we are not, by communicating the critical audit matter below, providing separate opinions on the critical audit matter or
on the accounts or disclosures to which they relate.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Convertible
Promissory Notes</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Critical
Audit Matter Description</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
discussed in Notes 3, 24 and 25 to the consolidated financial statements, during the year ended December 31, 2022, the Group issued two
convertible promissory notes. The Group analyzed these convertible promissory notes for embedded derivatives and determined they contained
conversion options and embedded derivatives, which were recorded at fair value as a liability upon inception of the notes, and were revalued
at the reporting date at fair value.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>How
the Critical Audit Matter was Addressed in our Audit</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
identified convertible promissory notes as a critical audit matter as subjective auditor judgment was required to evaluate whether these
notes contain derivative financial instruments and assess the proper valuation of such instruments.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following are the primary procedures we performed to address this critical audit matter:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 37px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Evaluated
    and discussed with management, their analysis over the valuation and accounting treatment over the convertible promissory notes,
    as well as, the embedded conversion options and derivatives that require recognition as derivative liabilities;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 37px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Read
    and analyzed the convertible promissory note agreements;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 37px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reviewed
    management&#8217;s specialist&#8217;s valuations for the convertible promissory notes, including the embedded derivative components;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 37px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Obtained
    an understanding of the work of the specialist, including assessing the knowledge, skill and ability of the specialist;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 37px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Evaluated
    the work of the specialist, including engaged with internal specialists to assess the reasonableness of assumptions used in the valuation
    and the accounting treatment of the convertible promissory notes and related derivatives;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tested
    and reviewed the overall calculations; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 37px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tested
    the design and implementation of management&#8217;s controls surrounding management&#8217;s valuation of the convertible promissory
    note process.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top; text-align: left"> <td style="border-bottom: Black 1.5pt solid; width: 40%"><span style="font-family: Times New Roman, Times, Serif"><i>/s/ Audit Alliance LLP</i></span></td> <td style="width: 60%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: top; text-align: left"> <td><ix:nonNumeric contextRef="c0" name="dei:AuditorName"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audit Alliance LLP</span></ix:nonNumeric></td> <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
</table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" name="dei:AuditorLocation">Singapore</ix:nonNumeric>&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
28, 2023</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have served as the Group&#8217;s auditor since 2021.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>




</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p><div>

</div><!-- Field: Page; Sequence: 89; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 60%; font-size: 10pt"><img alt="" src="fin_002.jpg" style="height: 88px; width: 180px"/>&#160;</td>
    <td style="vertical-align: middle; text-align: right; width: 40%; font-size: 10pt"><span style="font-size: 10pt">18012 Sky Park Circle, <br/>
Suite 200 &#160;Irvine, California 92614 <br/>
tel 949-852-1600 <br/>
fax 949-852-1606 <br/>
www.rjicpas.com</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><div><a id="f_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
the Board of Directors and Stockholders of<br/>
Integrated Media Technology Limited</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Opinion
on the Financial Statements</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have audited the accompanying consolidated statement of financial position of Integrated Media Technology Limited (the &#8220;Company&#8221;)
and its subsidiaries (collectively, the &#8220;Group&#8221;) as of December 31, 2020, and the related consolidated statements
of profit or loss and other comprehensive income / (loss), changes in equity, and cash flows for the year ended December 31, 2020, and the related notes to the consolidated financial statements (collectively referred to as the &#8220;consolidated financial statements&#8221;).
In our opinion, such consolidated financial statements present fairly, in all material respects, the financial position of the Group
as of December 31, 2020, and the results of their operations, and their cash flows for the year ended December 31, 2020, in conformity with International Financial Reporting Standards as issued by the International Accounting Standards Board.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Going
Concern</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying consolidated financial statements have been prepared assuming that the Group will continue as a going concern. As discussed
in Note 1 to the consolidated financial statements, the Group incurred a net loss in the amount of approximately A$10.5 million and used
cash in operating activities in the amount of approximately A$6.2 million during the year ended December 31, 2020, and had accumulated
losses of approximately A$34.1 million as of December 31, 2020, which raise substantial doubt about its ability to continue as a going
concern. Management&#8217;s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not
include any adjustments that might result from the outcome of this uncertainty.</span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basis
for Opinion</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
consolidated financial statements are the responsibility of the Company&#8217;s management. Our responsibility is to express an opinion
on these consolidated financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting
Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Group in accordance with the U.S. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud.
The Group is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part
of our audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing
an opinion on the effectiveness of the Group&#8217;s internal control over financial reporting. Accordingly, we express no such opinion.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
audit included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due
to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the consolidated financial statements. Our audit also included evaluating the accounting principles
used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.
We believe that our audit provides a reasonable basis for our opinion.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Critical
Audit Matters</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
critical audit matter communicated below is a matter arising from the current period audit of the consolidated financial statements that
were communicated or required to be communicated to the Audit Committee of the Board of Directors and that: (1) relate to accounts or
disclosures that are material to the consolidated financial statements, and (2) involved challenging, subjective, or complex judgments.
The communication of critical audit matters does not alter in any way our opinion on the consolidated financial statements, taken as
a whole, and we are not, by communicating the critical audit matter below, providing separate opinions on the critical audit matter or
on the accounts or disclosures to which they relate.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 90; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Convertible
Promissory Notes</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Critical
Audit Matter Description</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
discussed in Notes 3, 19 and 23 to the consolidated financial statements, during the year ending December 31, 2020, the Company issued
two convertible promissory notes. The Company analyzed these convertible promissory notes for embedded derivatives and determined they
contained conversion options and embedded derivatives, which were recorded at fair value as a liability upon inception of the notes,
and were revalued at the reporting date at fair value.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>How
the Critical Audit Matter was Addressed in our Audit</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
identified convertible promissory notes as a critical audit matter as subjective auditor judgment was required to evaluate whether these
notes contain derivative financial instruments and assess the proper valuation of such instruments.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following are the primary procedures we performed to address this critical audit matter:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Evaluated
    and discussed with management, their analysis over the valuation and accounting treatment over the convertible promissory notes,
    as well as, the embedded conversion options and derivatives that require recognition as derivative liabilities;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Read
    and analyzed the convertible promissory note agreements;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reviewed
    management&#8217;s specialist&#8217;s valuations for the convertible promissory notes, including the embedded derivative components;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Obtained
    an understanding of the work of the specialist, including assessing the knowledge, skill and ability of the specialist;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Evaluated
    the work of the specialist, including engaged with internal specialists to assess the reasonableness of assumptions used in the valuation
    and the accounting treatment of the convertible promissory notes and related derivatives;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tested
    and reviewed the overall calculations; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tested
    the design and implementation of management&#8217;s controls surrounding management&#8217;s valuation of the convertible promissory
    note process.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top; text-align: left">
  <td style="border-bottom: Black 1.5pt solid; width: 40%"><span style="font-family: Times New Roman, Times, Serif"><i>/s/ <span style="font-size: 10pt; font-weight: normal">Ramirez
  Jimenez International CPAs</span></i></span></td>
  <td style="width: 60%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: top; text-align: left">
  <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ramirez Jimenez International CPAs</span></td>
  <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
</table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
30, 2021</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have served as the Group&#8217;s auditor since 2018.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 91; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="f_003"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>INTEGRATED
MEDIA TECHNOLOGY LIMITED</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CONSOLIDATED
STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(in
Australian dollars, except number of shares)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    ended December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Note</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 54%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Revenue,
    net</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 7%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">4</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="0" unitRef="aud">526,807</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="0" unitRef="aud">1,744,629</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Cost
    of sales</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="0" unitRef="aud">687,477</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="0" unitRef="aud">149,447</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="0" unitRef="aud">1,311,566</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="0" sign="-" unitRef="aud">160,670</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="0" unitRef="aud">43,666</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="0" unitRef="aud">433,063</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest
    income</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestRevenueExpense" scale="0" unitRef="aud">567,598</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestRevenueExpense" scale="0" unitRef="aud">18,864</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestRevenueExpense" scale="0" unitRef="aud">6,197</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Other
    income</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">5</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="0" unitRef="aud">2,878</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="0" unitRef="aud">335,807</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="0" unitRef="aud">82,561</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:EmployeeBenefitsExpense" scale="0" unitRef="aud">1,462,996</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="0" unitRef="aud">1,993,007</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="0" unitRef="aud">2,078,762</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfessionalFeesExpense" scale="0" unitRef="aud">6,232,982</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TravelExpense" scale="0" unitRef="aud">159,783</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherExpenseByNature" scale="0" unitRef="aud">642,339</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherExpenseByNature" scale="0" unitRef="aud">5,347,824</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherGainsLosses" scale="0" unitRef="aud">1,909,947</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherGainsLosses" scale="0" sign="-" unitRef="aud">223,373</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Share of losses
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" scale="0" sign="-" unitRef="aud">322,893</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-4; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-5; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Loss
    on fair value change in warrant</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LossesOnChangeInFairValueOfDerivatives" scale="0" unitRef="aud">3,566,433</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-6; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-7; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Total
    expenses</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OperatingExpense" scale="0" unitRef="aud">14,829,332</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OperatingExpense" scale="0" unitRef="aud">6,141,500</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OperatingExpense" scale="0" unitRef="aud">13,377,676</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Loss
    before income tax</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">7</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="0" sign="-" unitRef="aud">13,862,503</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="0" sign="-" unitRef="aud">6,585,626</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="0" sign="-" unitRef="aud">10,543,658</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Income
    tax expense</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">8</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-8; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-9; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-10; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Loss
    for the year</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud">13,862,503</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud">6,585,626</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud">10,543,658</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>

<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Other
    comprehensive income</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Items that may
    be re-classified subsequently to profit or loss:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 54%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Fair
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax" scale="0" unitRef="aud">55,673</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Share
    of other comprehensive income of associates</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-12; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-13; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Other
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncome" scale="0" unitRef="aud">221,047</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncome" scale="0" unitRef="aud">55,673</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    comprehensive loss for the year</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud">12,752,726</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud">6,364,579</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud">10,487,985</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loss
    for the year attributable to:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equity
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:EquityShareholdersOfIntegratedMediaTechnologyLimited" scale="0" sign="-" unitRef="aud">5,771,510</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Non-controlling
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    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToNoncontrollingInterests" scale="0" sign="-" unitRef="aud">1,246,999</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToNoncontrollingInterests" scale="0" sign="-" unitRef="aud">814,116</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToOwnersOfParent" scale="0" sign="-" unitRef="aud">13,862,503</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToOwnersOfParent" scale="0" sign="-" unitRef="aud">6,585,626</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total
    comprehensive loss for the year attributable to:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equity
    shareholders of Integrated Media Technology Limited</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent" scale="0" sign="-" unitRef="aud">11,569,218</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent" scale="0" sign="-" unitRef="aud">5,830,540</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent" scale="0" sign="-" unitRef="aud">9,885,412</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
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    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Non-controlling
    interests</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:NoncontrollingInterestsamount" scale="0" sign="-" unitRef="aud">1,183,508</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:NoncontrollingInterestsamount" scale="0" sign="-" unitRef="aud">534,039</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:NoncontrollingInterestsamount" scale="0" sign="-" unitRef="aud">602,573</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud">12,752,726</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud">6,364,579</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud">10,487,985</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Loss
    per share</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A$</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A$</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A$</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 4pt"><span style="-sec-ix-hidden: hidden-fact-16; -sec-ix-hidden: hidden-fact-15; -sec-ix-hidden: hidden-fact-14; font-family: Times New Roman, Times, Serif">- Basic and Diluted</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">10</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BasicEarningsLossPerShare" scale="0" sign="-" unitRef="audPershares">0.70</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BasicEarningsLossPerShare" scale="0" sign="-" unitRef="audPershares">2.33</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
above consolidated statements of profit or loss and comprehensive loss should be read in conjunction with the accompanying notes.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>




</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p><div>

</div><!-- Field: Page; Sequence: 92; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><div><a id="f_004"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>INTEGRATED
MEDIA TECHNOLOGY LIMITED</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<b>CONSOLIDATED
STATEMENTS OF FINANCIAL POSITION</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(in
Australian dollars)</b></span></p><div>

</div><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">December 31,</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">2022</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">2021</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Note</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
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    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: center">12</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-17">-</div></td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: center">13</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-18">-</div></td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: center">11</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-19">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: center">15</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-20">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Right-of-use assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">21(a)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-21">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 8pt">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: center">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td></tr>
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    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Current Assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="font-size: 8pt; text-align: center">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: center">16</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: center">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-22">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: center">21(a)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-23">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 8pt">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: center">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="font-size: 8pt; vertical-align: bottom; ">
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    <td style="font-size: 8pt; text-align: center">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="0" unitRef="aud">57,470,203</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="font-size: 8pt; vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 8pt">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: center">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Lease liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">21(b)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-26">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLeaseLiabilities" scale="0" unitRef="aud">425,567</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="font-size: 8pt; vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 8pt">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: center">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Total Current Liabilities</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLiabilities" scale="0" unitRef="aud">10,984,758</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLiabilities" scale="0" unitRef="aud">9,730,109</ix:nonFraction></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">NON-CURRENT LIABILITIES</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Warrant liabilities</td><td>&#160;</td>
    <td style="text-align: center">24</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentWarrantLiability" scale="0" unitRef="aud">3,566,433</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-27">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: center; padding-bottom: 1.5pt">21(b)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-28">-</div></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LeaseLiabilities" scale="0" unitRef="aud">1,403,932</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Non-Current Liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentLiabilities" scale="0" unitRef="aud">3,566,433</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentLiabilities" scale="0" unitRef="aud">1,403,932</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="font-size: 8pt; vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 8pt">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: center">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">TOTAL LIABILITIES</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="0" unitRef="aud">14,551,191</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="0" unitRef="aud">11,134,041</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="font-size: 8pt; vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 8pt">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: center">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AssetsLessCurrentLiabilities" scale="0" unitRef="aud">20,776,039</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AssetsLessCurrentLiabilities" scale="0" sign="-" unitRef="aud">6,448,643</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr>
  <tr style="font-size: 8pt; vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 8pt">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: center">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 4pt">NET ASSETS</td><td style="padding-bottom: 4pt">&#160;</td>
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  <tr style="font-size: 8pt; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right">&#160;</td><td style="font-size: 8pt; text-align: left">&#160;</td></tr>
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    <td style="text-align: center; padding-bottom: 4pt">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
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  </table><div>

</div><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
above consolidated statements of financial position should be read in conjunction with the accompanying notes.</span></p><div>

</div><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>


</div><!-- Field: Page; Sequence: 93; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="f_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><span style="font-size: 10pt"><b>INTEGRATED
MEDIA TECHNOLOGY LIMITED</b></span></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CONSOLIDATED
STATEMENTS OF CHANGES IN EQUITY</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(in
Australian dollars)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
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  <tr style="vertical-align: bottom">
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    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 7%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud">18,902,029</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 7%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" sign="-" unitRef="aud">25,786,912</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 7%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud">735,213</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 7%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud">4,423,141</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 7%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud">1,805,552</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 7%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud">79,023</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loss
    for the year</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-31; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud">10,034,077</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-32; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-33; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c17" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud">509,581</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud">10,543,658</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Other
    comprehensive income/ (loss) for the year, net of tax</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-34; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-35; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherComprehensiveIncomelossForTheYearNetOfTax" scale="0" unitRef="aud">148,665</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-36; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c17" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherComprehensiveIncomelossForTheYearNetOfTax" scale="0" sign="-" unitRef="aud">92,992</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherComprehensiveIncomelossForTheYearNetOfTax" scale="0" unitRef="aud">55,673</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total
    comprehensive loss for the year</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-37; font-family: Times New Roman, Times, Serif">-</span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud">10,034,077</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" unitRef="aud">148,665</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-38; font-family: Times New Roman, Times, Serif">-</span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c17" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud">602,573</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud">10,487,985</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Transfer
    other reserve to accumulated losses</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-39; font-family: Times New Roman, Times, Serif">-</span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings" scale="0" unitRef="aud">1,718,689</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-40; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c16" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings" scale="0" sign="-" unitRef="aud">1,718,689</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-41; font-family: Times New Roman, Times, Serif">-</span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-42; font-family: Times New Roman, Times, Serif">-</span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Acquisition of
    subsidiaries</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-43; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-44; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-45; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-46; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c17" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary" scale="0" unitRef="aud">3,888,027</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary" scale="0" unitRef="aud">3,888,027</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Disposal of subsidiaries</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-47; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-48; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-49; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-50; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c17" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary" scale="0" sign="-" unitRef="aud">1,761,181</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-69; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-70; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Balance
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    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loss
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c28" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud">814,116</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud">6,585,626</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Fair
    value through other comprehensive income</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-75; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-76; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c27" decimals="0" format="ixt:num-dot-decimal" name="imte:InterestRevenueForFinancialAssetsMeasuredAtFairValuesThroughOtherComprehensiveIncome" scale="0" unitRef="aud">62,500</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-77; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:InterestRevenueForFinancialAssetsMeasuredAtFairValuesThroughOtherComprehensiveIncome" scale="0" unitRef="aud">62,500</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Other
    comprehensive income for the year, net of tax</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-78; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-79; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c26" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherComprehensiveIncomelossForTheYearNetOfTax" scale="0" sign="-" unitRef="aud">121,530</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-80; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c28" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherComprehensiveIncomelossForTheYearNetOfTax" scale="0" unitRef="aud">280,077</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherComprehensiveIncomelossForTheYearNetOfTax" scale="0" unitRef="aud">158,547</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total
    comprehensive loss for the year</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-81; font-family: Times New Roman, Times, Serif">-</span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c25" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud">5,771,510</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c26" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud">121,530</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c27" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" unitRef="aud">62,500</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c28" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud">534,039</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud">6,364,579</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Transfer
    from Other Reserve to Accumulated Loss</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-82; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c25" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings" scale="0" unitRef="aud">2,704,452</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-83; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c27" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings" scale="0" sign="-" unitRef="aud">2,704,452</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-84; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-85; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Acquisition of
    subsidiary</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-86; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-87; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-88; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-89; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c28" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary" scale="0" unitRef="aud">983,928</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary" scale="0" unitRef="aud">983,928</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Disposal of subsidiaries</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-90; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-91; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c28" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary" scale="0" sign="-" unitRef="aud">1,623,240</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Issuance
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-94; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-95; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-96; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Balance
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c30" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" sign="-" unitRef="aud">37,169,358</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c31" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud">762,348</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c32" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud">62,500</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c33" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud">2,156,474</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud">13,956,370</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    in equity for 2022:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loss
    for the year</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c35" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud">12,615,504</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-100; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud">1,246,999</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud">13,862,503</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    comprehensive income, net of tax</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-106; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-113; font-family: Times New Roman, Times, Serif">-</span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-114; font-family: Times New Roman, Times, Serif">-</span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-115; font-family: Times New Roman, Times, Serif">-</span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-116; font-family: Times New Roman, Times, Serif">-</span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-119">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Acquisition of
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-122; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary" scale="0" unitRef="aud">549,644</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Deemed
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-124; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughDisposalOfSubsidiary" scale="0" sign="-" unitRef="aud">680,906</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-139; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProceedsFromIssueOfOrdinaryShares" scale="0" unitRef="aud">31,424,160</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Balance
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud">42,919,012</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
above consolidated statements of changes in equity should be read in conjunction with the accompanying notes.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>


</div><!-- Field: Page; Sequence: 94; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="f_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>INTEGRATED
MEDIA TECHNOLOGY LIMITED</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CONSOLIDATED
STATEMENTS OF CASH FLOWS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(in
Australian dollars)</b></span></p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;
</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Years
    Ended December 31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2020</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Note</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash flows from operating
    activities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 7%; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud">13,862,503</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud">6,585,626</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud">10,543,658</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="0" unitRef="aud">1,326,811</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="0" unitRef="aud">2,078,762</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest income</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromInterest" scale="0" unitRef="aud">567,598</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-140; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-141; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestPaidClassifiedAsOperatingActivities" scale="0" unitRef="aud">26,290</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-142; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-143; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">(Gain)/ loss on disposal of subsidiaries</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">26(a)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates" scale="0" unitRef="aud">62,029</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates" scale="0" unitRef="aud">1,998,269</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates" scale="0" sign="-" unitRef="aud">28,990</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Gain on deemed disposal of subsidiary</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment" scale="0" unitRef="aud">144,827</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-144; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-145; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loss on disposal of investment in equity instrument</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnDisposalsOfPropertyPlantAndEquipment" scale="0" sign="-" unitRef="aud">225,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-146; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-147; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Changes in fair value of warrants</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProceedsFromExerciseOfWarrants" scale="0" unitRef="aud">3,566,433</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-148; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-149; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Share of losses of an associate</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ShareOfLossesOfAnAssociate" scale="0" unitRef="aud">322,893</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-150; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-151; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest accrued for lease liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:InterestAccruedForLeaseLiabilities" scale="0" unitRef="aud">132,465</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-152; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-153; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net cash outflows from changes in working capital</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">32(b)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperations" scale="0" sign="-" unitRef="aud">10,797,051</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperations" scale="0" sign="-" unitRef="aud">719,193</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperations" scale="0" sign="-" unitRef="aud">2,186,276</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Provision for trade receivable</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForProvisions" scale="0" unitRef="aud">102,308</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-154; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-155; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Impairment loss of trade receivables</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-156; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" scale="0" unitRef="aud">14,390</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" scale="0" unitRef="aud">58,932</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Provision for inventories written off</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ProvisionForInventoriesWrittenOff" scale="0" sign="-" unitRef="aud">1,121,787</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:ProvisionForInventoriesWrittenOff" scale="0" unitRef="aud">9,439</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:ProvisionForInventoriesWrittenOff" scale="0" unitRef="aud">17,671</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="font-size: 8pt; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td>
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    <td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td>
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    <td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Net
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperatingActivities" scale="0" sign="-" unitRef="aud">6,191,115</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="font-size: 8pt; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash flows from investing
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-162; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InflowsOfCashFromInvestingActivities" scale="0" unitRef="aud">1,920,153</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Payments for acquisition of plant and equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" scale="0" unitRef="aud">195,968</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" scale="0" unitRef="aud">7,236,260</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Payments for other assets &#8211; equipment
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:PaymentsForOtherAssetsEquipmentDeposits" scale="0" unitRef="aud">16,467,807</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-164; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-166; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-167; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" scale="0" unitRef="aud">32,927</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="font-size: 8pt; vertical-align: bottom; ">
    <td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Net
    cash used in investing activities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInInvestingActivities" scale="0" sign="-" unitRef="aud">21,879,871</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInInvestingActivities" scale="0" sign="-" unitRef="aud">12,144,439</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInInvestingActivities" scale="0" sign="-" unitRef="aud">4,586,121</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>

<tr style="font-size: 8pt; vertical-align: bottom; ">
    <td style="font-size: 8pt; font-weight: bold; text-align: left"><span style="font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: center"><span style="font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; font-weight: bold"><span style="font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; font-weight: bold; text-align: left"><span style="font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; font-weight: bold; text-align: right"><span style="font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; font-weight: bold; text-align: left"><span style="font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; font-weight: bold"><span style="font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; font-weight: bold; text-align: left"><span style="font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; font-weight: bold; text-align: right"><span style="font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; font-weight: bold; text-align: left"><span style="font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; font-weight: bold"><span style="font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; font-weight: bold; text-align: left"><span style="font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; font-weight: bold; text-align: right"><span style="font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; font-weight: bold; text-align: left"><span style="font-size: 6.5pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; font-weight: bold; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Cash
    flows from financing activities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; width: 56%; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Fair
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    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:FairValueChangeInDerivativeFinancialInstruments" scale="0" unitRef="aud">782,023</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:FairValueChangeInDerivativeFinancialInstruments" scale="0" sign="-" unitRef="aud">842,463</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:FairValueChangeInDerivativeFinancialInstruments" scale="0" unitRef="aud">2,312,197</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Interest
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    <td style="text-align: center; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Interest
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    <td style="text-align: center; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestPaidClassifiedAsFinancingActivities" scale="0" unitRef="aud">26,290</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-175; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Interest
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Repayment
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: center; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Advance
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  <tr style="font-size: 8pt; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 8pt; text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: center; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td><td style="font-size: 8pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
above consolidated statements of cash flows should be read in conjunction with the accompanying notes.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 6.5pt">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 95; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><div><a id="f_007"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>INTEGRATED
MEDIA TECHNOLOGY LIMITED</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(in
Australian dollars, unless otherwise noted)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="imte_DisclosureofReportingEntityTextBlock-c0_cont_1" escape="true" name="imte:DisclosureofReportingEntityTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
1. REPORTING ENTITY</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureofReportingEntityTextBlock-c0_cont_2" id="imte_DisclosureofReportingEntityTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
consolidated financial report covers the entity of Integrated Media Technology Limited (&#8220;IMTE&#8221;) and its controlled entities
for the years ended December 31, 2022, 2021 and 2020 which were authorized for issue by the Board of Directors on April 26, 2023. IMTE
is a for-profit public company limited by shares, incorporated and domiciled in Australia whose shares are publicly traded on the NASDAQ
Capital Markets. IMTE is an investment holding company and its subsidiaries carry out the business of the Group in Australia, Korea,
and Malaysia.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureofReportingEntityTextBlock-c0_cont_3" id="imte_DisclosureofReportingEntityTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company and its subsidiaries are referred to as the &#8220;Group&#8221;.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureofReportingEntityTextBlock-c0_cont_4" id="imte_DisclosureofReportingEntityTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Going
Concern</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureofReportingEntityTextBlock-c0_cont_5" id="imte_DisclosureofReportingEntityTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Group&#8217;s consolidated financial statements are prepared using International Financial Reporting Standards as issued by the
International Accounting Standards Board applicable to a going concern which contemplates the realization of assets and liquidation
of liabilities in the normal course of business. The Group has not yet established an ongoing source of revenue sufficient to cover
its operating costs and allow it to continue as a going concern. As of December 31, 2022, the Group had generated a net loss
A$<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:NetLoss" scale="0" unitRef="aud">13,862,503</ix:nonFraction>, and used cash in operating activities in the amount of A$<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:CashUsedForOperatingActivities" scale="0" unitRef="aud">17,850,642</ix:nonFraction>, and accumulated losses of A$<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:AccumulatedLosse" scale="0" unitRef="usd">49,784,862</ix:nonFraction>. The ability
of the Group to continue as a going concern is dependent on the Group obtaining adequate capital to fund operating losses until it
becomes profitable. If the Group is unable to obtain adequate capital, it could be forced to cease or reduce its
operations.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureofReportingEntityTextBlock-c0_cont_6" id="imte_DisclosureofReportingEntityTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In order to continue as a going concern, the Group
will need, among other things, additional capital resources. For the year ended December 31, 2022, the funds raised were used for the
build out of infrastructure, purchase of equipment and working capital. The Group will need to continue to raise funds through the sale
of its equity securities and issuance of debt instruments to obtain additional operating capital. The Group will continue to be dependent
upon its ability, and will continue to attempt, to secure additional equity and/or debt financing until the Group can earn revenue and
realize positive cash flow from its operations.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="imte_DisclosureofReportingEntityTextBlock-c0_cont_7" id="imte_DisclosureofReportingEntityTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are no assurances that the Group will be successful in earning revenue and realizing positive cash flow from its operations. Without
sufficient financing it would be unlikely that the Group will continue as a going concern.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureofReportingEntityTextBlock-c0_cont_8" id="imte_DisclosureofReportingEntityTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on the Group&#8217;s current rate of cash outflows, cash on hand and proceeds from the recent sales of equity securities and convertible
notes after the year ended, management believes that its current cash may not be sufficient to meet the anticipated cash needs for working
capital for the next 12 months for the investments in the switchable glass and Halal operations.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureofReportingEntityTextBlock-c0_cont_9" id="imte_DisclosureofReportingEntityTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Group&#8217;s plans with respect to its liquidity issues include, but are not limited to, the following:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureofReportingEntityTextBlock-c0_cont_10" id="imte_DisclosureofReportingEntityTextBlock-c0_cont_9"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Continue
                                            to raise financing through the sale of its equity and/or debt securities;</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureofReportingEntityTextBlock-c0_cont_11" id="imte_DisclosureofReportingEntityTextBlock-c0_cont_10"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Continue
                                            developing its business, products and services and seek strategic partnerships and cooperative
                                            arrangement to grow our revenue and profitability.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify; text-indent: -27pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureofReportingEntityTextBlock-c0_cont_12" id="imte_DisclosureofReportingEntityTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
ability of the Group to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the
preceding paragraphs and eventually secure other sources of financing and achieve profitable operations. These consolidated financial
statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and
classification of liabilities that might result from this uncertainty.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="imte_DisclosureofReportingEntityTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
consolidated financial statements of the Group are presented in Australian Dollars (&#8220;A$&#8221;), unless otherwise stated.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 96; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfBasisOfConsolidationExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
2. BASIS OF ACCOUNTING</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_DisclosureOfBasisOfConsolidationExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
consolidated financial statements present general purpose financial report that have been prepared in accordance with Australian Accounting
Standards (&#8220;AASBs&#8221;), including Australian Accounting Interpretations, other authoritative pronouncements of the Australian
Accounting Standards Board and the Corporations Act 2001 as appropriate for for-profit entities. The consolidated financial statements
also comply with International Financial Reporting Standards (&#8220;IFRSs&#8221;) as adopted by the International Accounting Standards
Board.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
3. SIGNIFICANT ACCOUNTING POLICIES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_2" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
following is a summary of the significant accounting policies adopted by the Group in the preparation of the consolidated financial statements.
The accounting policies have been consistently applied, unless otherwise stated.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_3" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(a)&#160;Basis
of Preparation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_4" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_3"><ix:continuation id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
consolidated financial statements have been prepared on the accrual basis and are based on historical costs modified by the revaluation
of selected non-current assets, financial assets and financial liabilities for which the fair value basis of accounting has been applied.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_5" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_4"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(b)&#160;Principles
of Consolidation and equity accounting</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_6" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_5"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(i)
Subsidiaries</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_7" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_6"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Subsidiaries
are all entities (including structured entities) over which the Group has control. The Group controls an entity where the Group is exposed
to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power
to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the group.
They are deconsolidated from the date that control ceases.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_8" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_7"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
acquisition method of accounting is used to account for business combinations by the group (see note 3(h)).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_9" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_8"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Inter-company
transactions, balances and unrealised gains on transactions between group companies are eliminated. Unrealised losses are also eliminated
unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed
where necessary to ensure consistency with the policies adopted by the Group.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_10" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_9"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Non-controlling
interests in the results and equity of subsidiaries are shown separately in the consolidated statement of profit or loss, statement of
comprehensive income, statement of changes in equity and balance sheet respectively</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_11" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_10"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(ii)
Associates</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_12" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_11"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Associates
are all entities over which the Group has significant influence but not control or joint control. This is generally the case where the
group holds between <ix:nonFraction contextRef="c44" decimals="2" format="ixt:num-dot-decimal" name="imte:VotingRightPercentage" scale="-2" unitRef="pure">20</ix:nonFraction>% and <ix:nonFraction contextRef="c45" decimals="2" format="ixt:num-dot-decimal" name="imte:VotingRightPercentage" scale="-2" unitRef="pure">50</ix:nonFraction>% of the voting rights. Investments in associates are accounted for using the equity method of accounting
(see (iv) below),after initially being recognised at cost.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 97; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(b)&#160;Principles
of Consolidation and equity accounting (continued)</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_13" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_12"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(iii) Equity
method</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_14" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_13"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Under
the equity method of accounting, the investments are initially recognised at cost and adjusted thereafter to recognise the Group&#8217;s
share of the post-acquisition profits or losses of the investee in profit or loss, and the Group&#8217;s share of movements in other
comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates and joint ventures
are recognised as a reduction in the carrying amount of the investment.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_15" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_14"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Where
the Group&#8217;s share of losses in an equity-accounted investment equals or exceeds its interest in the entity, including any other
unsecured long-term receivables, the Group does not recognise further losses, unless it has incurred obligations or made payments on
behalf of the other entity.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_16" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_15"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_12" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Unrealised
gains on transactions between the Group and its associates and joint ventures are eliminated to the extent of the Group&#8217;s interest
in these entities. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.
Accounting policies of equity-accounted investees have been changed where necessary to ensure consistency with the policies adopted by
the Group.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_17" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_16"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_13" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
carrying amount of equity-accounted investments is tested for impairment in accordance with the policy described in note 3(h).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_18" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_17"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_14" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(iv) Changes
in ownership interests</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_19" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_18"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_15" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group treats transactions with non-controlling interests that do not result in a loss of control as transactions with equity owners of
the Group. A change in ownership interest results in an adjustment between the carrying amounts of the controlling and non-controlling
interests to reflect their relative interests in the subsidiary. Any difference between the amount of the adjustment to non-controlling
interests and any consideration paid or received is recognised in a separate reserve within equity attributable to owners of IMTE.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_20" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_19"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_16" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">When
the group ceases to consolidate or equity account for an investment because of a loss of control, joint control or significant influence,
any retained interest in the entity is remeasured to its fair value, with the change in carrying amount recognised in profit or loss.
This fair value becomes the initial carrying amount for the purposes of subsequently accounting for the retained interest as an associate,
joint venture or financial asset. In addition, any amounts previously recognised in other comprehensive income in respect of that entity
are accounted for as if the Group had directly disposed of the related assets or liabilities. This may mean that amounts previously recognised
in other comprehensive income are reclassified to profit or loss.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_21" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_20"><ix:continuation id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
the ownership interest in a joint venture or an associate is reduced but joint control or significant influence is retained, only a proportionate
share of the amounts previously recognised in other comprehensive income are reclassified to profit or loss where appropriate.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_22" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_21"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(c)&#160;Business
Combinations</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_23" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_22"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group accounts for business combinations using the acquisition method when control is transferred to the Group. The consideration transferred
by the Company to obtain control of a subsidiary is calculated as the sum of the acquisition-date fair values of assets transferred,
liabilities incurred and the equity interests issued by the Company, which includes the fair value of any asset or liability arising
from a contingent consideration arrangement. Acquisition costs are expensed as incurred, except if related to the issue of debt or equity
securities.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_24" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_23"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company recognizes identifiable assets acquired and liabilities assumed in a business combination regardless of whether they have been
previously recognized in the acquiree&#8217;s financial statements prior to the acquisition. Assets acquired and liabilities assumed
are generally measured at their acquisition-date fair values.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 98; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(c)&#160;Business
Combinations (continued)</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_25" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_24"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Goodwill
is stated after separate recognition of identifiable intangible assets. It is calculated as the excess of the sum of: (a) fair value
of consideration transferred, (b) the recognized amount of any non-controlling interest in the acquiree, and (c) acquisition-date fair
value of any existing equity interest in the acquiree, over the acquisition-date fair values of identifiable net assets.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_26" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_25"><ix:continuation id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Any
contingent consideration to be transferred by the acquirer is recognized at acquisition-date fair value. Subsequent adjustments to consideration
are recognized against goodwill only to the extent that they arise from new information obtained within the measurement period (a maximum
of 12 months from the acquisition date) about the fair value at the acquisition date. All other subsequent adjustments to contingent
consideration classified as an asset or a liability are recognized in the consolidated statement of profit or loss.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_27" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_26"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(d)&#160;Current
and deferred income tax</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_28" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_27"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Income
tax for the year comprises current tax and movements in deferred tax assets and liabilities. Current tax and movements in deferred tax
assets and liabilities are recognised in profit or loss except to the extent that they relate to items recognised in other comprehensive
income / loss or directly in equity, in which case the relevant amounts of tax are recognised in other comprehensive income or directly
in equity, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_29" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_28"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Current
tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the end of the
reporting period, and any adjustment to tax payable in respect of previous years.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_30" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_29"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Deferred
tax assets and liabilities arise from deductible and taxable temporary differences respectively, being the differences between the carrying
amounts of assets and liabilities for financial reporting purposes and their tax bases. Deferred tax assets also arise from unused tax
losses and unused tax credits.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_31" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_30"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Apart
from certain limited exceptions, all deferred tax liabilities, and all deferred tax assets to the extent that it is probable that future
taxable profits will be available against which the asset can be utilised, are recognised. Future taxable profits that may support the
recognition of deferred tax assets arising from deductible temporary differences include those that will arise from the reversal of existing
taxable temporary differences, provided those differences relate to the same taxation authority and the same taxable entity, and are
expected to reverse either in the same period as the expected reversal of the deductible temporary difference or in periods into which
a tax loss arising from the deferred tax asset can be carried back or forward. The same criteria are adopted when determining whether
existing taxable temporary differences support the recognition of deferred tax assets arising from unused tax losses and credits, that
is, those differences are taken into account if they relate to the same taxation authority and the same taxable entity, and are expected
to reverse in a period, or periods, in which the tax loss or credit can be utilised.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_32" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_31"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
limited exceptions to recognition of deferred tax assets and liabilities are those temporary differences arising from goodwill not deductible
for tax purposes, the initial recognition of assets or liabilities that affect neither accounting nor taxable profit (provided they are
not part of a business combination), and temporary differences relating to investments in subsidiaries to the extent that, in the case
of taxable differences, the Group controls the timing of the reversal and it is probable that the differences will not reverse in the
foreseeable future, or in the case of deductible differences, unless it is probable that they will reverse in the future.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_33" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_32"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
carrying amount of a deferred tax asset is reviewed at the end of each reporting period and is reduced to the extent that it is no longer
probable that sufficient taxable profits will be available to allow the related tax benefit to be utilised. Any such reduction is reversed
to the extent that it becomes probable that sufficient taxable profits will be available.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 99; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(d)&#160;Current
and deferred income tax (continued)</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_34" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_33"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Current
tax balances and deferred tax balances, and movements therein, are presented separately from each other and are not offset. Current tax
assets are offset against current tax liabilities, and deferred tax assets against deferred tax liabilities, if the Company or the Group
has the legally enforceable right to set off current tax assets against current tax liabilities and the following additional conditions
are met:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_35" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_34"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_8"><table cellpadding="0" cellspacing="0" style="font-size: 10pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 36px; font: 10pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 42px; font: 10pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td>
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in
    the case of current tax assets and liabilities, the Group intends either to settle on a net basis, or to realise the asset and settle
    the liability simultaneously; or</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_36" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_35"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_9"><table cellpadding="0" cellspacing="0" style="font-size: 10pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 36px; font: 10pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 42px; font: 10pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td>
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in
    the case of deferred tax assets and liabilities, if they relate to income taxes levied by the same taxation authority on either:</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_37" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_36"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_10"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.8in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">the
                                            same taxable entity; or</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_38" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_37"><ix:continuation id="_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory-c0_cont_11"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.8in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 0.25in; font: 10pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td>
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">different
    taxable entities, which, in each future period in which significant amounts of deferred tax liabilities or assets are expected to
    be settled or recovered, intend to realize the current tax assets and settle the current tax liabilities on a net basis or realized
    and settle simultaneously.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_39" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_38"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfIntangibleAssetsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(e)&#160;Intangible
Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_40" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_39"><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_2" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font-size: 10pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 36px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 42px; font: 10pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td>
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquired
    both separately and from a business combination</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_41" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_40"><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_3" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.25pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Purchased
intangible assets are initially measured at cost. The cost of an intangible asset acquired in a business combination is its fair value
as at the date of acquisition. Following initial recognition, intangible assets are measured at cost less any accumulated amortisation
and any accumulated impairment losses. Intangible assets with finite lives are amortised over the useful life and assessed for impairment
whenever there is an indication that the intangible asset may be impaired. The amortisation period and the amortisation method for an
intangible asset with a finite useful life are reviewed at each financial year end. Intangible assets, excluding development costs, created
within the business are not capitalised and expenditure is charged against profits in the period in which the expenditure is incurred.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.25pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_42" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_41"><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_4" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.25pt"><span style="font-family: Times New Roman, Times, Serif">(ii)&#160;Intellectual
property</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.25pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_43" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_42"><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_5" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.25pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Expenditure
incurred on patents, trademarks or licenses are capitalized from the date of application. They have a definite useful life and are carried
at cost less accumulated amortization. They are amortized using the straight-line method over their estimated useful lives for a period
of <ix:nonNumeric contextRef="c44" format="ixt-sec:duryear" name="imte:FiniteLivedIntangibleAssetsUsefulLife">8</ix:nonNumeric> to <ix:nonNumeric contextRef="c45" format="ixt-sec:duryear" name="imte:FiniteLivedIntangibleAssetsUsefulLife">15</ix:nonNumeric> years.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.25pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_44" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_43"><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_6" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.25pt"><span style="font-family: Times New Roman, Times, Serif">(iii)&#160;Research
and development costs</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.25pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_45" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_44"><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_7" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.25pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Development
projects in the consolidated statements of financial position represent the development costs directly attributable to and incurred for
internal technology projects of the Group. An intangible asset arising from development expenditure on an internal technology project
is recognised and included in development projects only when the Group can demonstrate the technical feasibility of completing the intangible
asset or technology so that it will be available for application in existing or new products or for sale, its intention to complete and
its ability to use or sell the asset, how the asset will generate future economic benefits, the availability of resources to complete
the development, the ability to measure reliably the expenditure attributable to the intangible asset during its development and the
ability to use the tangible asset generated. For labour costs, all research and development member salaries that are directly attributable
to the technology project are capitalised. Administrative staff and costs are recognised in the profit or loss instead of capitalising
this portion of costs. Following the initial recognition of the development expenditure, the cost model is applied requiring the asset
to be carried at cost less any accumulated impairment losses. The amortisation rate of these intangible assets was determined on the
basis of the estimated useful life from the time that the relevant asset is taken into use.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.25pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.25pt; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 100; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.25pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(e)&#160;Intangible
Assets&#160;(continued)</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_46" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_45"><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_8" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.25pt"><span style="font-family: Times New Roman, Times, Serif">(iv)&#160;Autostereoscopic
3D display technologies and knowhow</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.25pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_47" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_46"><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_9" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.25pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
autostereoscopic 3D display technologies and knowhow acquired in the business combination is measured at fair value as at the date of
acquisition. These costs are amortized over the estimated useful life of <ix:nonNumeric contextRef="c46" format="ixt-sec:duryear" name="imte:FiniteLivedIntangibleAssetsUsefulLife">8</ix:nonNumeric> years and are tested for impairment where an indicator of
impairment exists. The useful lives are also examined on an annual basis and adjustments, where applicable, are made on a prospective
basis. Please refer to Note 18 for impairment review of these autostereoscopic 3D display technologies and knowhow.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.25pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_48" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_47"><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_10" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.25pt"><span style="font-family: Times New Roman, Times, Serif">(v)&#160;Computer
software</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.25pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_49" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_48"><ix:continuation id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Acquired
computer software licenses are capitalized on the basis of the costs incurred to acquire and bring to use the specific software. These
costs are amortized over their estimated useful lives ranging (<ix:nonNumeric contextRef="c47" format="ixt-sec:duryear" name="imte:FiniteLivedIntangibleAssetsUsefulLife">2</ix:nonNumeric>-<ix:nonNumeric contextRef="c48" format="ixt-sec:duryear" name="imte:FiniteLivedIntangibleAssetsUsefulLife">5</ix:nonNumeric> years). Costs associated with maintaining computer software are recognized
as an expense when incurred.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_50" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_49"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(f)&#160;Inventories</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_51" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_50"><ix:continuation id="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Finished
goods are stated at the lower of cost and net realizable value on a &#8220;first in first out&#8221; basis. Cost comprises direct materials
and delivery costs, import duties and other taxes. Costs of purchased inventories are determined after deducting rebates and discounts
received or receivable. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs
necessary to make the sale.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_52" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_51"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory">g)&#160;Leases</ix:nonNumeric></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_53" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_52"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
a lessee</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_54" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_53"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At
commencement or on modification of a contract that contains a lease component, the Group allocates the consideration in the contract
to each lease component on the basis of its relative and-alone prices. However, for the leases of property the Group has elected not
to separate lease components and account for the lease and non-lease components as a single lease component.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_55" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_54"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured
at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement
date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the
underlying asset or the site on which it is located, less any lease incentives&#160;received.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_56" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_55"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the end of the lease term,
unless the lease transfers ownership of the underlying asset to the Group by the end of the lease term or the cost of the right-of-use
asset reflects that the Group will exercise a purchase option. In that case the right-of-use asset will be depreciated over the useful
life of the underlying asset, which is determined on the same basis as those of property and equipment. In addition, the right-of-use
asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability. The lease
liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using
the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group&#8217;s incremental borrowing rate.
Generally, the Group uses its incremental borrowing rate as the discount rate.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 101; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(g)&#160;Leases
(continued)</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_57" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_56"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group determines Its Incremental borrowing rate by obtaining Interest rates from various external financing sources and makes certain
adjustments to reflect the terms of the lease and type of the asset leased.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_58" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_57"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Lease
payments included in the measurement of the lease liability comprise the following:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_59" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_58"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_7"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">fixed
                                            payments, including in-substance fixed payments;</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_60" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_59"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_8"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; font: 10pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td>
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">variable
    lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_61" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_60"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_9"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">amounts
                                            expected to be payable under a residual value guarantee; and</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_62" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_61"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_10"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; font: 10pt Calibri, Helvetica, Sans-Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td>
    <td style="font: 10pt Calibri, Helvetica, Sans-Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    exercise price under a purchase option that the Group is reasonably certain to exercise, lease payments in an optional renewal period
    if the Group is reasonably certain to exercise an extension option, and penalties for early termination of a lease unless the Group
    is reasonably certain not to terminate early.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_63" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_62"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_12" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
lease liability is measured at amortised cost using the effective interest method. It is remeasured when there is a change in future
lease payments arising from a change in an index or rate, if there is a change in the Group&#8217;s estimate of the amount expected to
be payable under a residual value guarantee, if the Group changes its assessment of whether it will exercise a purchase, extension or
termination option or if there is a revised in-substance fixed lease payment.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_64" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_63"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_13" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">When
the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or
is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_65" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_64"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_14" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group presents right-of-use assets that do not meet the definition of investment property in property, plant and equipment&#8217; and
lease liabilities in loans and borrowings&#8217; in the statement of financial position.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_66" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_65"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_15" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Short-term
leases and leases of low-value assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_67" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_66"><ix:continuation id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group has elected not to recognize right-of-use assets and lease liabilities for leases of low value assets and short-term leases, including
IT equipment. The Group recognizes the lease payments associated with these leases as an expense on a straight-line basis over the lease
term.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_68" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_67"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(h)&#160;Impairment
of Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_69" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_68"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Internal
and external sources of information are reviewed at the end of each reporting period to identify indications that the following assets
may be impaired or an impairment loss previously recognised no longer exists or may have decreased:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_70" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_69"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">plant
                                            and equipment (other than properties carried at revalued amounts);</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_71" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_70"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">intangible
                                            assets.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_72" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_71"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
any such indication exists, the asset&#8217;s recoverable amount is estimated. In addition for intangible assets that are not yet available
for use and intangible assets that have indefinite useful lives, the recoverable amount is estimated annually whether or not there is
any indication of impairment.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 102; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(h)
Impairment of Assets (Continued)</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_73" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_72"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(i)
Calculation of recoverable amount</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_74" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_73"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
recoverable amount of an asset is the greater of its fair value less costs of disposal and value in use. In assessing value in use, the
estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments
of the time value of money and the risks specific to the asset. Where an asset does not generate cash inflows largely independent of
those from other assets, the recoverable amount is determined for the smallest group of assets that generates cash inflows independently
(i.e. a cash-generating unit).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_75" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_74"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(ii)
Recognition of impairment losses</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_76" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_75"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">An
impairment loss is recognized in profit or loss if the carrying amount of an asset, or the cash-generating unit to which it belongs,
exceeds its recoverable amount. Impairment losses recognized in respect of cash-generating units are allocated first to reduce the carrying
amount of any goodwill allocated to the cash-generating unit (or group of units) and then, to reduce the carrying amount of the other
assets in the unit (or group of units) on a pro rata basis, except that the carrying value of an asset will not be reduced below its
individual fair value less costs of disposal (if measurable) or value in use (if determinable).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_77" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_76"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(iii)
Reversals of impairment losses</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_78" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_77"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.55pt"><span style="font-family: Times New Roman, Times, Serif">In
respect of assets other than goodwill, an impairment loss is reversed if there has been a favorable change in the estimates used to determine
the recoverable amount. An impairment loss in respect of goodwill is not reversed.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_79" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_78"><ix:continuation id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">A
reversal of an impairment loss is limited to the asset&#8217;s carrying amount that would have been determined had no impairment loss
been recognized in prior years. Reversals of impairment losses are credited to profit or loss in the year in which the reversals are
recognized.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_80" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_79"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfDepositsFromBanksExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfDepositsFromBanksExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(i)
Trade deposits</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_81" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_80"><ix:continuation id="_DisclosureOfDepositsFromBanksExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Trade
deposits are payments in advance to suppliers of equipment, products and services, which are initially recognized at fair value and thereafter
stated at amortized cost using the effective interest method less impairment losses, except where the effect of discounting would be
immaterial.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_82" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_81"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(j)
Plant and Equipment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_83" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_82"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Items
of plant and equipment are measured at cost less accumulated depreciation and impairment losses.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_84" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_83"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
carrying amount of plant and equipment is reviewed annually by the directors to ensure it is not in excess of the recoverable amount
from those assets. The recoverable amount is assessed on the basis of the expected net cash flows that will be received from the asset&#8217;s
employment and subsequent disposal. The expected net cash flows have been discounted to their present values in determining recoverable
amounts.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_85" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_84"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
depreciable amount of all fixed assets are depreciated over their estimated useful lives to the Group commencing from the time the assets
is held ready for use.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 103; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(j)
Plant and Equipment (Continued)</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_86" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_85"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Depreciation
is calculated on a straight-line basis to write the net cost of each item of plant and equipment over their expected useful lives. The
depreciation rates used for each class of depreciable assets are generally as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_87" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_86"><ix:nonNumeric contextRef="c0" escape="true" name="imte:DisclosureOfDepreciationRatesUsedForEachClassOfDepreciableAssetstextBlock"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="border-bottom: Black 1.5pt solid; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none"><b>Class
    of fixed assets</b></span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1.5pt solid; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none"><b>Depreciation
    rate</b></span></td>
    </tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leasehold Improvements</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">lesser of <ix:nonNumeric contextRef="c49" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment">5</ix:nonNumeric> years or lease term</span></td>
    </tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office Furniture and Equipment</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c50" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment">5</ix:nonNumeric>-<ix:nonNumeric contextRef="c51" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment">12</ix:nonNumeric> years</span></td>
    </tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c52" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment">5</ix:nonNumeric>-<ix:nonNumeric contextRef="c53" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment">12</ix:nonNumeric> years</span></td>
    </tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:nonNumeric></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_88" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_87"><ix:continuation id="_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Gains
and losses on disposal are determined by deducting the net book value of the assets from the proceeds of sale and are booked to the profit
or loss in the year of disposal.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_89" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_88"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(k)
Foreign Currency Translation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_90" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_89"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">(i)
Functional and presentation currency</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_91" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_90"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Items
included in the financial statements of each of the Group&#8217;s entities are measured using the currency of the primary economic environment
in which the entity operates (the &#8220;functional currency&#8221;). The consolidated financial statements are presented in Australian
Dollars (&#8220;A$&#8221;), which is the Group&#8217;s presentation currency.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_92" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_91"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">(ii)
Transactions and balances</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_93" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_92"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Foreign
currency transactions during the year are translated at the foreign exchange rates ruling at the transaction dates. Monetary assets and
liabilities denominated in foreign currencies are translated at the foreign exchange rates ruling at the end of the reporting period.
Exchange gains and losses are recognized in profit or loss, except those arising from foreign currency borrowings used to hedge a net
investment in a foreign operation which are recognized in other comprehensive income.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_94" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_93"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Non-monetary
assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the foreign exchange
rates ruling at the transaction dates. Non-monetary assets and liabilities denominated in foreign currencies that are stated at fair
value are translated using the foreign exchange rates ruling at the dates the fair value was measured.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_95" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_94"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">(iii)
Group companies</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_96" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_95"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
results of foreign operations are translated into Australian Dollars at the exchange rates approximating the foreign exchange rates ruling
at the dates of the transactions. Statement of financial position items, are translated into Australian Dollars at the closing foreign
exchange rates at the end of the reporting period. The resulting exchange differences are recognized in other comprehensive income and
accumulated separately in equity in the exchange reserve.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_97" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_96"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
disposal of a foreign operation, the cumulative amount of the exchange differences relating to that foreign operation is reclassified
from equity to profit or loss when the profit or loss on disposal is recognized.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_98" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_97"><ix:continuation id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For
years ended December 31, 2022 and 2021, the comprehensive income was A$<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ComprehensiveIncomeAmount" scale="0" unitRef="aud">2,172,362</ix:nonFraction> and A$<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:ComprehensiveIncomeAmount" scale="0" unitRef="aud">762,348</ix:nonFraction> respectively which was mainly resulted
from the translation of the foreign operations in Hong Kong (HK$), China (RMB) and United States (USA) into Australia dollars. The significant
monetary items denominated in currencies other than Australia dollars include trade and other receivables, inventories, loan receivables,
other assets, due from shareholders and former group companies, trade and other liabilities and convertible promissory notes.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><!-- Field: Page; Sequence: 104; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_99" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_98"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(l)
Trade and Other Receivables</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_100" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_99"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Trade
receivables are recognized at original invoice amounts less an allowance for uncollectible amounts and have repayment terms between 30
and 90 days. Collectability of trade receivables is assessed on an ongoing basis. Debts which are known to be uncollectible are written
off. An allowance is made for doubtful debts where there is objective evidence that the Group will not be able to collect all amounts
due according to the original terms. Objective evidence of impairment includes financial difficulties of the debtor, default payments
or debts more than 30 days overdue. On confirmation that the trade receivable will not be collectible, the gross carrying value of the
asset is written off against the associated provision.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_101" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_100"><ix:continuation id="_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Other
receivables generally arise from transactions outside the usual operating activities of the group.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_102" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_101"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(m)
Trade and Other Payables</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_103" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_102"><ix:continuation id="_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">These
amounts represent liabilities for goods and services provided to the Group prior to the end of the financial year which are unpaid. The
amounts are unsecured and are paid on normal commercial terms.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_104" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_103"><ix:nonNumeric contextRef="c0" continuedAt="imte_WarrantLiabilitiesPolicyTextBlock-c0_cont_1" escape="true" name="imte:WarrantLiabilitiesPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(n)
Warrant liabilities</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_105" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_104"><ix:continuation continuedAt="imte_WarrantLiabilitiesPolicyTextBlock-c0_cont_2" id="imte_WarrantLiabilitiesPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
warrant liabilities which are viewed as debts instruments, are measured at fair value through profit or loss. These warrants exercise
price are in a currency other than functional currency of the Company, therefore it does not meet the &#8220;fixed-or fixed&#8221; condition
for recognizing as equity component under IAS32. They are classified as liabilities.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_106" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_105"><ix:continuation id="imte_WarrantLiabilitiesPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
liability has been designated as at fair value through profit or loss on initial recognition and subsequent changes in fair value are
recognised in the profit or loss. This liability is considered a derivative financial liability.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_107" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_106"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfContingentLiabilitiesExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(o)
Provisions and Contingent Liabilities</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_108" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_107"><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_2" id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Provisions
are recognized for other liabilities of uncertain timing or amount when the Group has a legal or constructive obligation arising as a
result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable
estimate can be made. Where the time value of money is material, provisions are stated at the present value of the expenditure expected
to settle the obligation.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_109" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_108"><ix:continuation id="_DisclosureOfContingentLiabilitiesExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Where
it is not probable that an outflow of economic benefits will be required, or the amount cannot be estimated reliably, the obligation
is disclosed as a contingent liability, unless the probability of outflow of economic benefits is remote. Possible obligations, whose
existence will only be confirmed by the occurrence or non-occurrence of one or more future events are also disclosed as contingent liabilities
unless the probability of outflow of economic benefits is remote.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_110" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_109"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(p)
Borrowings</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_111" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_110"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Borrowings
are initially recognized at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortized cost. Any
difference between the proceeds (net of transaction costs) and the redemption amount is recognized in profit or loss over the period
of the borrowings using the effective interest method. Fees paid on the establishment of loan facilities, which are not an incremental
cost relating to the actual draw-down of the facility, are recognized as an offset against the liability balance and amortized on a straight-line
basis over the term of the facility.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_112" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_111"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Borrowings
are removed from the statement of financial position when the obligation specified in the contract is discharged, cancelled or expired.
The difference between the carrying amount of the financial liability that has been extinguished or transferred to another party and
the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in other income or other expenses.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 105; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(p)
Borrowings (continued)</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_113" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_112"><ix:continuation id="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Borrowings
are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for at least 12
months after the end of the reporting period.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_114" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_113"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfBorrowingCostsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfBorrowingCostsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(q) Borrowing
Costs</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_115" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_114"><ix:continuation continuedAt="_DisclosureOfBorrowingCostsExplanatory-c0_cont_2" id="_DisclosureOfBorrowingCostsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Borrowing
costs that are directly attributable to the acquisition, construction or production of an asset which necessarily takes a substantial
period of time to get ready for its intended use or sale are capitalised as part of the cost of that asset. Other borrowing costs are
expensed in the period in which they are incurred.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_116" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_115"><ix:continuation id="_DisclosureOfBorrowingCostsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
capitalization of borrowing costs as part of the cost of a qualifying asset commences when expenditure for the asset is being incurred,
borrowing costs are being incurred and activities that are necessary to prepare the asset for its intended use or sale are in progress.
Capitalisation of borrowing costs is suspended or ceases when substantially all the activities necessary to prepare the qualifying asset
for its intended use or sale are interrupted or complete.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_117" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_116"><ix:nonNumeric contextRef="c0" continuedAt="imte_ConvertiblePromissoryNotePolicyTextBlock-c0_cont_1" escape="true" name="imte:ConvertiblePromissoryNotePolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(r)
Convertible Promissory Note</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_118" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_117"><ix:continuation continuedAt="imte_ConvertiblePromissoryNotePolicyTextBlock-c0_cont_2" id="imte_ConvertiblePromissoryNotePolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Convertible
promissory note that can be converted into ordinary shares at the option of the holder, where the number of shares to be issued is fixed,
are accounted for as compound financial instruments, i.e. they contain both a liability component and an equity component.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_119" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_118"><ix:continuation continuedAt="imte_ConvertiblePromissoryNotePolicyTextBlock-c0_cont_3" id="imte_ConvertiblePromissoryNotePolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At
initial recognition the liability component of the convertible promissory note is measured at fair value based on the future interest
and principal payments, discounted at the prevailing market rate of interest for similar non-convertible instruments. The equity component
is the difference between the initial fair value of the convertible promissory note as a whole and the initial fair value of the liability
component. Transaction costs that relate to the issue of a compound financial instrument are allocated to the liability and equity components
in proportion to the allocation of proceeds.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_120" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_119"><ix:continuation continuedAt="imte_ConvertiblePromissoryNotePolicyTextBlock-c0_cont_4" id="imte_ConvertiblePromissoryNotePolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
liability component is subsequently carried at amortised cost. Interest expense recognised in profit or loss on the liability component
is calculated using the effective interest method. The equity component is recognised in the capital reserve until either the bonds are
converted or redeemed.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_121" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_120"><ix:continuation id="imte_ConvertiblePromissoryNotePolicyTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
the note are converted, the capital reserve, together with the carrying amount of the liability component at the time of conversion,
is transferred to share capital and share premium as consideration for the shares issued. If the note are redeemed, the capital reserve
is released directly to retained profits.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_122" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_121"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(s) Derivative
Financial Instruments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_123" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_122"><ix:continuation id="_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Derivative
financial instruments are recognised at fair value. At the end of each reporting period the fair value is remeasured. The gain or loss
on remeasurement to fair value is recognised immediately in profit or loss.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_124" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_123"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(t) Employee
Benefits</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_125" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_124"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">(i)
Employee leave entitlements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_126" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_125"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Employee
entitlements to annual leave are recognised when they accrue to employees. A provision is made for the estimated liability for annual
leave as a result of services rendered by employees up to the date of the statement of financial position.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_127" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_126"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Employee
entitlements to sick leave and maternity leave are not recognised until the time of leave.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><!-- Field: Page; Sequence: 106; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 3.
SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(t) Employee
Benefits (continued)</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_128" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_127"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">(ii)
Pension obligations</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_129" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_128"><ix:continuation id="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Salaries,
annual bonuses, paid annual leave, contributions to defined contribution retirement plans and the cost of non-monetary benefits are accrued
in the year in which the associated services are rendered by employees. Where payment or settlement is deferred and the effect would
be material, these amounts are stated at their present values.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_130" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_129"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfCashAndCashEquivalentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(u) Cash
and Cash Equivalents</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_131" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_130"><ix:continuation id="_DisclosureOfCashAndCashEquivalentsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Cash
and cash equivalents include cash on hand and call deposits with banks or financial institutions and net of bank overdrafts.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_132" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_131"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfRevenueExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfRevenueExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(v)
Revenue</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_133" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_132"><ix:continuation continuedAt="_DisclosureOfRevenueExplanatory-c0_cont_2" id="_DisclosureOfRevenueExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Revenue
is recognized in accordance with IFRS 15 Revenue from Contracts with Customers. The underlying principle is to recognize revenue when
a customer obtains control of the promised goods at an amount that reflects the consideration that is expected to be received in exchange
for those goods. It also requires increased disclosures including the nature, amount, timing, and uncertainty of revenues and cash flows
related to contracts with customers.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_134" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_133"><ix:continuation continuedAt="_DisclosureOfRevenueExplanatory-c0_cont_3" id="_DisclosureOfRevenueExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
recognize revenue upon transfer of control of the promised goods in a contract with a customer in an amount that reflects the consideration
we expect to receive in exchange for those products. Transfer of control occurs once the customer has the contractual right to use the
product, generally upon shipment or once delivery and risk of loss has transferred to the customer. We account for a contract with customer
when we have approval and commitment from both parties, the rights of the parties and payment terms are identified, the contract has
commercial substance and collectability of consideration is probable. We identify separated contractual performance obligations and evaluate
each distinct performance obligation within a contract, whether it is satisfied at a point in time or over time. All of our performance
obligations for the reported periods were satisfied at a point in time.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_135" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_134"><ix:continuation continuedAt="_DisclosureOfRevenueExplanatory-c0_cont_4" id="_DisclosureOfRevenueExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Revenue
is allocated among performance obligations in a manner that reflects the consideration that we expect to be entitled to for the promised
goods based on standalone selling prices (SSP). SSP are estimated for each distinct performance obligation and judgment may be required
in their determination. The best evidence of SSP is the observable price of the product when we sell the goods separately in similar
circumstances and to similar customers.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_136" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_135"><ix:continuation continuedAt="_DisclosureOfRevenueExplanatory-c0_cont_5" id="_DisclosureOfRevenueExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Interest
Income</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_137" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_136"><ix:continuation id="_DisclosureOfRevenueExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Revenue
is recognized as interest accrues using the effective interest method.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_138" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_137"><ix:nonNumeric contextRef="c0" continuedAt="imte_SalesTaxPolicyTextBlock-c0_cont_1" escape="true" name="imte:SalesTaxPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(w) Sales
Taxes</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_139" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_138"><ix:continuation continuedAt="imte_SalesTaxPolicyTextBlock-c0_cont_2" id="imte_SalesTaxPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Revenues,
expenses and assets are recognized net of the amount of goods and services tax (&#8220;GST&#8221;) or valued-added tax (&#8220;VAT&#8221;),
except where the amount of GST or VAT incurred is not recoverable from the Australian Taxation Office or taxation authorities in other
jurisdictions. In these circumstances, the GST or VAT is recognized as part of the cost of acquisition of the assets or as part of an
item of expense. Receivables and payables in the consolidated statement of financial position are shown inclusive of GST or VAT.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(w) Sales
Taxes (continued)</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_140" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_139"><ix:continuation id="imte_SalesTaxPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Cash
flows are included in the consolidated statement of cash flows on a gross basis and the GST or VAT component of cash flows arising from
investing and financing activities, which is recoverable from, or payable to, the taxation authority are classified as operating cash
flows.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>


</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 107; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;<b>&#160;&#160;</b></span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_141" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_140"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(x) Earnings
Per Share</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_142" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_141"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">(i)
Basic earnings per share</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_143" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_142"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Basic
earnings per share is calculated by dividing the profit attributable to equity holders of the Group, excluding any costs of servicing
equity other than ordinary shares, by the weighted average number of ordinary shares outstanding during the financial year, adjusted
for bonus elements in ordinary shares issued during the year.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_144" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_143"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">(ii)
Diluted earnings per share</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_145" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_144"><ix:continuation id="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Diluted
earnings per share adjusts the figures used in the determination of basic earnings per share to take into account the after income tax
effect of interest and other financing costs associated with dilutive potential ordinary shares and the weighted average number of shares
assumed to have been issued for no consideration in relation to dilutive potential ordinary shares.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_146" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_145"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForIssuedCapitalExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(y)
Issued Capital</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_147" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_146"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIssuedCapitalExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForIssuedCapitalExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Ordinary
shares are classified as equity.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_148" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_147"><ix:continuation id="_DescriptionOfAccountingPolicyForIssuedCapitalExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Incremental
costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Incremental costs directly attributable to the issue of new shares or options for the acquisition of a business are not included in the
cost of the acquisition as part of the purchase consideration.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_149" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_148"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(z) Related
Party Transactions</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_150" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_149"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For
the purpose of these consolidated financial statements, related party includes a person and entity as defined below:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_151" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_150"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(i)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">A
                                            person, or a close member of that person&#8217;s family, is related to the Group if that
                                            person:</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_152" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_151"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.75in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(i)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">has
                                            control or joint control over the Group;</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 20.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_153" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_152"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.75in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(ii)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">has
                                            significant influence over the Group; or</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 20.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_154" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_153"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.75in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(iii)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">is
                                            a member of the key management personnel of the Group or the Group&#8217;s parent.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_155" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_154"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_6"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.75in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(ii)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">An
                                            entity is related to the Group if any of the following conditions applies:</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_156" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_155"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_7"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(i)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">the
                                            entity and the Group are members of the same group (which means that each parent, subsidiary
                                            and fellow subsidiary is related to the others).</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 92.15pt; text-align: justify; text-indent: -35.45pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_157" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_156"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_8"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.75in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(ii)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">one
                                            entity is an associate or joint venture of the other entity (or an associate or joint venture
                                            of a member of a group of which the other entity is a member).</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 92.15pt; text-align: justify; text-indent: -35.45pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_158" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_157"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_9"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.75in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(iii)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">both
                                            entities are joint ventures of the same third party.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 20.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_159" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_158"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_10"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.75in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(iv)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">one
                                            entity is a joint venture of a third entity and the other entity is an associate of the third
                                            entity.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: -35.45pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_160" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_159"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_12" id="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_11"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.75in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(v)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">the
                                            entity is a post-employment benefit plan for the benefit of employees of either the Group
                                            or an entity related to the Group.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: -35.45pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_161" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_160"><ix:continuation id="_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory-c0_cont_12"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.75in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(vi)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">the
                                            entity is controlled or jointly controlled by a person identified in (i).</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: -51.3pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 108; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_162" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_161"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForGovernmentGrants-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(aa)
Government grants</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_163" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_162"><ix:continuation id="_DescriptionOfAccountingPolicyForGovernmentGrants-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Government
grants are recognized at fair value where there is reasonable assurance that the grant will be received and all grant conditions will
be met. Grants relating to expenses are recognised as income over the periods necessary to match grants to the costs are compensating.
Grants relating to assets are credited to deferred income at fair value and are credited to income over the expected useful life of the
assets on a straight line basis.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_164" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_163"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory">ab) Fair
Value</ix:nonNumeric></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_165" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_164"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Fair
values may be used for financial asset and liability measurement and for sundry disclosures.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_166" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_165"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Fair
value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants
at the measurement date. It is based on the presumption that the transaction takes place either in the principal market for the asset
or liability or, in the absence of a principal market, in the most advantageous market. The principal or most advantageous market must
be accessible to, or by, the Group.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_167" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_166"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Fair
value is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market
participants act in their best economic interest.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_168" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_167"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
fair value measurement of a non-financial asset takes into account the market participant&#8217;s ability to generate economic benefits
by using the asset at its highest and best use or by selling it to another market participant that would use the asset at its highest
and best use.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_169" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_168"><ix:continuation id="_DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
measuring fair value, the Group uses valuation techniques that maximize the use of observable inputs and minimize the use of unobservable
inputs.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_170" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_169"><ix:nonNumeric contextRef="c0" continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_1" escape="true" name="imte:InvestmentsAndOtherFinancialAssetsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(ac) Investments
and other financial assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_171" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_170"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_2" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(i)
Classification</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_172" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_171"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_3" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group classifies its financial assets in the following measurement categories:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_173" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_172"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_4" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt" width="100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">those
                                            to be measured subsequently at fair value (either through OCI or through profit or loss),
                                            and</span></td></tr><tr style="vertical-align: top">
<td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
                                                                    </table></ix:continuation></ix:continuation><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_174" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_173"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_5" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt" width="100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">those
                                            to be measured at amortised cost.</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_175" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_174"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_6" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
classification depends on the entity&#8217;s business model for managing the financial assets and the contractual terms of the cash flows.
For assets measured at fair value, gains and losses will either be recorded in profit or loss or OCI. For investments in equity instruments
that are not held for trading, this will depend on whether the group has made an irrevocable election at the time of initial recognition
to account for the equity investment at fair value through other comprehensive income (FVOCI). The Group reclassifies debt investments
when and only when its business model for managing those assets changes.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_176" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_175"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_7" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(ii)
Recognition and derecognition</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_177" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_176"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_8" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Regular
way purchases and sales of financial assets are recognised on trade date, being the date on which the Group commits to purchase or sell
the asset. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been
transferred and the Group has transferred substantially all the risks and rewards of ownership.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_178" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_177"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_9" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(iii)
Measurement</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_179" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_178"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_10" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At
initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value
through profit or loss (FVPL), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction
costs of financial assets carried at FVPL are expensed in profit or loss. Financial assets with embedded derivatives are considered in
their entirety when determining whether their cash flows are solely payment of principal and interest.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><!-- Field: Page; Sequence: 109; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(ac) Investments
and other financial assets (continued)</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_180" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_179"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_11" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Debt
instruments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_181" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_180"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_12" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Subsequent
measurement of debt instruments depends on the Group&#8217;s business model for managing the asset and the cash flow characteristics
of the asset. There are three measurement categories into which the Group classifies its debt instruments:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_182" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_181"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_13" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_12"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt" width="100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Amortised
                                            cost: Assets that are held for collection of contractual cash flows, where those cash flows
                                            represent solely payments of principal and interest, are measured at amortised cost. Interest
                                            income from these financial assets is included in finance income using the effective interest
                                            rate method. Any gain or loss arising on derecognition is recognised directly in profit or
                                            loss and presented in other gains/(losses) together with foreign exchange gains and losses.
                                            Impairment losses are presented as separate line item in the statement of profit or loss.
                                            </span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_183" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_182"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_14" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_13"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt" width="100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FVOCI:
                                            Assets that are held for collection of contractual cash flows and for selling the financial
                                            assets, where the assets&#8217; cash flows represent solely payments of principal and interest,
                                            are measured at FVOCI. Movements in the carrying amount are taken through OCI, except for
                                            the recognition of impairment gains or losses, interest income and foreign exchange gains
                                            and losses, which are recognised in profit or loss. When the financial asset is derecognised,
                                            the cumulative gain or loss previously recognised in OCI is reclassified from equity to profit
                                            or loss and recognized in other gains/(losses). Interest income from these financial assets
                                            is included in finance income using the effective interest rate method. Foreign exchange
                                            gains and losses are presented in other gains/(losses), and impairment expenses are presented
                                            as separate line item in the statement of profit or loss. </span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_184" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_183"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_15" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_14"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt" width="100%"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FVPL:
                                            Assets that do not meet the criteria for amortised cost or FVOCI are measured at FVPL. A
                                            gain or loss on a debt investment that is subsequently measured at FVPL is recognised in
                                            profit or loss and presented net within other gains/(losses) in the period in which it arises.
                                            </span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_185" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_184"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_16" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Equity
instruments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_186" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_185"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_17" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group subsequently measures all equity investments at fair value. Where the Group&#8217;s management has elected to present fair value
gains and losses on equity investments in OCI, there is no subsequent reclassification of fair value gains and losses to profit or loss
following the derecognition of the investment. Dividends from such investments continue to be recognised in profit or loss as other income
when the Group&#8217;s right to receive payments is established.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_187" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_186"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_18" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Changes
in the fair value of financial assets at FVPL are recognised in other gains/(losses) in the statement of profit or loss as applicable.
Impairment losses (and reversal of impairment losses) on equity investments measured at FVOCI are not reported separately from other
changes in fair value.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_188" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_187"><ix:continuation continuedAt="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_19" id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(iv)
Impairment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_189" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_188"><ix:continuation id="imte_InvestmentsAndOtherFinancialAssetsPolicyTextBlock-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortised cost and
FVOCI. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables,
the Group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial
recognition of the receivables, see note 12(c) for further details. The classification of financial assets depends on the nature and
purpose of the financial assets and is determined at the time of initial recognition. Regular way purchases or sales of financial assets
are recognized and derecognized on a trade date or settlement date basis for which financial assets were classified in the same way,
respectively. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the time
frame established by regulation or convention in the marketplace.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


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    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 3.
SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_190" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_189"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonNumeric contextRef="c0" continuedAt="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_1" escape="true" name="imte:IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock">ad) New,
Revised or Amending Accounting Standards and Interpretations</ix:nonNumeric></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_191" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_190"><ix:continuation continuedAt="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_2" id="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">(i)
The Group has applied the following standards and amendments for first time in their annual reporting period commencing January 1, 2022:</span></p><p style="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_192" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_191"><ix:continuation continuedAt="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_3" id="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
group has applied the following amendments for the first time for their annual reporting period commencing 1 January 2022:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_193" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_192"><ix:continuation continuedAt="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_4" id="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Property,
                                            Plant and Equipment: Proceeds before Intended Use &#8211; Amendments to IAS 16</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_194" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_193"><ix:continuation continuedAt="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_5" id="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Onerous
                                            Contracts &#8211; Cost of Fulfilling a Contract &#8211; Amendments to IAS 37</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_195" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_194"><ix:continuation continuedAt="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_6" id="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Annual
                                            Improvements to IFRS Standards 2018-2020, and</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_196" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_195"><ix:continuation continuedAt="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_7" id="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_6"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Reference
                                            to the Conceptual Framework &#8211; Amendments to IFRS 3.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_197" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_196"><ix:continuation continuedAt="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_8" id="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
group also elected to adopt the following amendments early: 13</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_198" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_197"><ix:continuation continuedAt="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_9" id="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_8"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Deferred
                                            Tax related to Assets and Liabilities arising from a Single Transaction &#8211; amendments
                                            to IAS 12,</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_199" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_198"><ix:continuation continuedAt="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_10" id="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_9"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Disclosure
                                            of Accounting Policies &#8211; Amendments to IAS 1 and IFRS Practice Statement 2.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_200" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_199"><ix:continuation continuedAt="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_11" id="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
amendments listed above did not have any impact on the amounts recognised in prior periods and are not expected to significantly affect
the current or future periods.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_201" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_200"><ix:continuation continuedAt="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_12" id="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(ii)
New standards and interpretations not yet adopted</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_202" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_201"><ix:continuation continuedAt="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_13" id="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Certain
new accounting standards, amendments to accounting standards and interpretations have been published that are not mandatory for 31 December
2022 reporting periods and have not been early adopted by the Group. These standards, amendments or interpretations are not expected
to have a material impact on the entity in the current or future reporting periods and on foreseeable future transactions.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_203" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_202"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfNewRevisedOrAmendedStandardsAndInterpretationsTableTextBlock"><ix:continuation id="imte_IMTDescriptionOfAccountingPolicyForNewAndRevisedAccountingStandardsAndInterpretationsPolicyTextBlock-c0_cont_13"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; ">
    <td style="vertical-align: bottom; padding-left: 0.125in; text-indent: -0.125in; white-space: nowrap; border-bottom: Black 1.5pt solid; width: 74%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>New,
    Revised or Amended Standards and Interpretations</b></span></td>
    <td style="white-space: nowrap; text-align: center; padding-bottom: 1.5pt; width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center; width: 25%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Effective
    Date<br/>
    Issued by IASB</b></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">IFRS
    17 &#8220;Insurance Contracts&#8221;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c54" format="ixt:date-monthname-day-year-en" name="dei:EffectiveOnDate486a"><span style="font-family: Times New Roman, Times, Serif">January 1, 2023</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: top; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Amendments
    to IAS 1, Presentation of Financial Statements, and IFRS Practice Statement 2, Making Materiality Judgements</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c55" format="ixt:date-monthname-day-year-en" name="dei:EffectiveOnDate486a"><span style="font-family: Times New Roman, Times, Serif">January 1, 2023</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Amendments
    to IAS 8, Accounting Policies, Changes in Accounting Estimates and&#160;Errors</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c56" format="ixt:date-monthname-day-year-en" name="dei:EffectiveOnDate486a"><span style="font-family: Times New Roman, Times, Serif">January 1, 2023</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: top; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Amendments
    to IAS 12, Income Taxes</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c57" format="ixt:date-monthname-day-year-en" name="dei:EffectiveOnDate486a"><span style="font-family: Times New Roman, Times, Serif">January 1, 2023</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Amendments
    to IFRS 16, Leases</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c58" format="ixt:date-monthname-day-year-en" name="dei:EffectiveOnDate486a"><span style="font-family: Times New Roman, Times, Serif">January 1, 2024</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: top; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Amendments
    to IAS 1, Presentation of Financial Statements</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c59" format="ixt:date-monthname-day-year-en" name="dei:EffectiveOnDate486a"><span style="font-family: Times New Roman, Times, Serif">January 1, 2024</span></ix:nonNumeric></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:nonNumeric></ix:continuation><div>
</div><div>


</div><!-- Field: Page; Sequence: 111; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_204" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_203"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(ae)
Critical Accounting Judgments, Estimates and Assumptions</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_205" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_204"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_2" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
preparation of the consolidated financial statements requires management to make judgments, estimates and assumptions that affect the
reported amounts in the consolidated financial statements. Management continually evaluates its judgments and estimates in relation to
assets, liabilities, contingent liabilities, revenue and expenses. Management bases its judgments, estimates and assumptions on historical
experience and on other various factors, including expectations of future events, management believes to be reasonable under the circumstances.
The resulting accounting judgments and estimates will seldom equal the related actual results. The judgments, 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 are discussed below.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_206" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_205"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_3" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">(i)
Provision for impairment of receivables</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_207" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_206"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_4" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
provision for impairment of receivables assessment requires a degree of estimation and judgment. The level of provision is assessed by
taking into account the recent sales experience, the ageing of receivables, historical collection rates and specific knowledge of the
individual debtor&#8217;s financial position. Refer to Note 11 for further details.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_208" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_207"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_5" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(ii)
Estimation of useful lives of assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_209" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_208"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_6" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group determines the estimated useful lives and related depreciation and amortization charges for its plant and equipment and finite
life intangible assets. The useful lives could change significantly as a result of technical innovations or some other events. The depreciation
and amortization charge will increase where the useful lives are less than previously estimated lives, or technically obsolete or non-strategic
assets that have been abandoned or sold will be written off or written down. Please refer to Note 3(e) and 3(j) for further detail.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_210" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_209"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_7" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(iii)
Income tax</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_211" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_210"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_8" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group is subject to income taxes in the jurisdictions in which it operates. Significant judgment is required in determining the provision
for income tax and in assessing whether deferred tax assets and certain deferred tax liabilities are recognized in the consolidated statement
of financial position. Deferred tax assets, including those arising from unrecouped tax losses, capital losses and temporary differences,
are recognized only where it is considered more likely than not that they will be recovered, which is dependent on the generation of
sufficient future taxable profits. Assumptions about the generation of future taxable profits depend on management&#8217;s estimates
of future cash flows. In addition, there are many transactions and calculations undertaken during the ordinary course of business for
which the ultimate tax determination is uncertain. The Group recognizes liabilities for anticipated tax audit issues based on the Group&#8217;s
current understanding of the tax law. Where the final tax outcome of these matters is different from the carrying amounts, such differences
will impact the current and deferred tax provisions in the period in which such determination is made.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_212" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_211"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_9" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(iii)
Investment in an associate</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_213" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_212"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_10" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
results and assets and liabilities of associates are incorporated in these financial statements using the equity method of accounting,
except when the investment is classified as held for sale, in which case it is accounted for in accordance with IFRS 5.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_214" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_213"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_11" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(iv)
Fair value estimate of warrant liability</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_215" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_214"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_12" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Fair
value estimation of warrant liability is included in notes 3(n) and notes 24 of the financial statements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 112; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 3.
SIGNIFICANT ACCOUNTING POLICIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(ae)
Critical Accounting Judgments, Estimates and Assumptions (continued)</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_216" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_215"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_13" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Judgements
are also required about the application of income tax legislation. These judgements and assumptions are subject to risk and uncertainty,
hence there is a possibility that changes in circumstances will alter expectations, which may impact the amount of deferred tax assets
and deferred tax liabilities recognized in the statement of financial position and the amount of other tax losses and temporary differences
not yet recognized. In such circumstances, some or all of the carrying amounts of recognized deferred tax assets and liabilities may
require adjustments, resulting in a corresponding credit or charge to the consolidated statement of profit or loss and comprehensive
income.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_217" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_216"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_14" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(v)
Valuation of Inventory</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_218" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_217"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_15" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Inventories
are stated at the lower of cost or net realizable value, and the Group uses estimate to determine the net realizable value of inventory
at the end of each reporting period.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_219" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_218"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_16" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group estimates the net realizable value of inventory for normal waste, obsolescence and unmarketable items at the end of reporting period
and then writes down the cost of inventories to net realizable value. The net realizable value of the inventory is determined mainly
based on assumptions of future demand within a specific time horizon.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_220" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_219"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_17" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(vi)
Impairment of non-financial assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_221" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_220"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_18" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group assesses impairment of all assets (including intangible assets) at each reporting date by evaluating conditions specific to the
Group and to the particular asset that may lead to impairment. These include product, technology, economic and political environments
and future product expectations. If an impairment trigger exists the recoverable amount of the asset is determined. Given the current
uncertain economic environment management considered that the indicators of impairment were significant enough and as such these assets
have been tested for impairment in this financial period. Refer to Note 3(h) for details regarding the method and assumptions used.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_222" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_221"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_19" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(vii)
Fair value of convertible promissory notes</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_223" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_222"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_20" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
fair value of convertible promissory notes are determined using valuation techniques including reference to other instruments that are
substantially the same, discounted cash flow analysis and option pricing model. The inputs to these models are taken from observable
markets where possible, but where this is not feasible, a degree of judgement is required in establishing fair values.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_224" id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_223"><ix:continuation continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_21" id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_20"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(viii)
Fair value of derivative financial instruments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory-c0_cont_224"><ix:continuation id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_21"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
fair values of derivative financial instruments that are not quoted in active markets are determined by using valuation techniques. Valuation
techniques used include discounted cash flows analysis and models with built-in functions available in externally acquired financial
analysis or risk management systems widely used by the industry such as option pricing models. To the extent practical, the models use
observable data. In addition, valuation adjustments may be adopted if factors such as credit risk are not considered in the valuation
models. Management judgement and estimates are required for the selection of appropriate valuation parameters, assumptions and modelling
techniques.</span></p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>


</div><!-- Field: Page; Sequence: 113; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
4. REVENUE AND SEGMENT INFORMATION</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_2" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfOperatingSegmentsExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December
    31, <br/> 2022<br/> A$</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December
    31, <br/> 2021<br/> A$</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December
    31, <br/> 2020<br/> A$</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Sales of
    Halal products</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="0" unitRef="aud">526,807</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-190; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-191; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Development, sales and
    distribution of 3D autostereoscopic products and conversion equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-192; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c64" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="0" unitRef="aud">3,980</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c65" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="0" unitRef="aud">1,427,157</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Sales of software and
    technology solutions</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c66" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="0" unitRef="aud">317,472</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Sales
    of air-filter products</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-193; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c68" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="0" unitRef="aud">189,133</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-194; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total Revenue</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="0" unitRef="aud">526,807</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="0" unitRef="aud">193,113</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="0" unitRef="aud">1,744,629</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_3" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Operating
segments have been determined on the basis of reports reviewed by the executive director. The executive director is considered to be
the chief operating decision maker of the Group. The executive director considers that the Group has assessed and allocated resources
on this basis. The executive director considers that the Group has <ix:nonFraction contextRef="c0" decimals="0" format="ixt-sec:numwordsen" name="imte:NumberOfOperatingSegment" scale="0" unitRef="pure">seven</ix:nonFraction> operating segments for the year ended December 31, 2022 (2020:
<ix:nonFraction contextRef="c4" decimals="0" format="ixt-sec:numwordsen" name="imte:NumberOfOperatingSegment" scale="0" unitRef="pure">four</ix:nonFraction> and 2021: <ix:nonFraction contextRef="c3" decimals="0" format="ixt-sec:numwordsen" name="imte:NumberOfOperatingSegment" scale="0" unitRef="pure">six</ix:nonFraction>), being (1) the sale of electronic glass, (2) sales of air-filter products, (3) sales of Halal products, (4) NFT,
(5) Corporate, (6) Provision of consultancy and (7) Provision of credit risk analysis.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_4" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Disaggregation
of Revenue</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_5" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Timing
of transfer of good or services</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_6" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_5"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfOtherProvisionsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfOtherProvisionsExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; ">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>At
                                            a point</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>in
                                            time<br/> A$</b></span></p></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total<br/>
                                            A$</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 4pt; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Sales
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    <td style="width: 1%; border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="imte:AtAPointInTime" scale="0" unitRef="aud">526,807</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_7" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_6"><ix:continuation continuedAt="_DisclosureOfOtherProvisionsExplanatory-c0_cont_2" id="_DisclosureOfOtherProvisionsExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_8" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_7"><ix:continuation id="_DisclosureOfOtherProvisionsExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
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  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span>&#160;</p></ix:continuation></ix:continuation><div>


</div><div>


</div><!-- Field: Page; Sequence: 114; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
4. REVENUE AND SEGMENT INFORMATION (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_9" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Revenue
by geographic location</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_10" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group&#8217;s operations are located in Malaysia. The following table provides an analysis of the Group&#8217;s sales by geographical
markets based on locations of customers:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_11" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_10"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfGeographicalAreasExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%"><span style="font-family: Times New Roman, Times, Serif">Malaysia</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c74" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="0" unitRef="aud">6,846</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c77" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Revenue" scale="0" unitRef="aud">315,034</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_12" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Non-current
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</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_13" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_12"><ix:nonNumeric contextRef="c0" escape="true" name="imte:DisclousreOfNoncurrentAssetsByGeographicLocationTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Canada</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c84" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentAssets" scale="0" unitRef="aud">708,117</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c85" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentAssets" scale="0" unitRef="aud">1,946,263</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c86" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentAssets" scale="0" unitRef="aud">262,626</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">China</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c87" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentAssets" scale="0" unitRef="aud">4,138,043</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c88" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentAssets" scale="0" unitRef="aud">2,139,605</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Korea</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c89" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentAssets" scale="0" unitRef="aud">3,257,187</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c90" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentAssets" scale="0" unitRef="aud">10,562,521</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c91" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentAssets" scale="0" unitRef="aud">4,915,447</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentAssets" scale="0" unitRef="aud">25,709,406</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_14" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Major
customers</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_15" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For
the year ended December 31, 2022, the Group has <ix:nonFraction contextRef="c0" decimals="0" format="ixt-sec:numwordsen" name="imte:NumberOfCustomers" scale="0" unitRef="pure">two</ix:nonFraction> individual customers (2021 and 2020: <ix:nonFraction contextRef="c3" decimals="0" format="ixt-sec:numwordsen" name="imte:NumberOfCustomers" scale="0" unitRef="pure">two</ix:nonFraction> and <ix:nonFraction contextRef="c4" decimals="0" format="ixt-sec:numwordsen" name="imte:NumberOfCustomers" scale="0" unitRef="pure">four</ix:nonFraction> respectively) with revenues comprising
more than <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="imte:GroupRevenuePercentage" scale="-2" unitRef="pure">10</ix:nonFraction>% of Group&#8217;s revenues and their respective receivables due from these customers are disclosed below:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_16" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_15"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer A</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c92" decimals="4" format="ixt:num-dot-decimal" name="imte:PercentageOfRevenue" scale="-2" unitRef="pure">16.23</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c93" decimals="4" format="ixt:num-dot-decimal" name="imte:PercentageOfRevenue" scale="-2" unitRef="pure">53.93</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer E</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer H</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 115; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
4. REVENUE AND SEGMENT INFORMATION (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_17" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Segment
information for the reporting period is as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_18" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_17"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfOtherOperatingExpenseExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-indent: -0.125in; white-space: nowrap; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="30" style="border-bottom: Black 1.5pt solid; text-align: center"><b>Consolidated</b></td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; padding-left: 0.125in; text-indent: -0.125in; white-space: nowrap; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><b>For
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Sales
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Provision&#160;of
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                                            risk<br/>
                                            analysis</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>A$</b></span></p></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Provision
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                                            consultancy</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>A$</b></span></p></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>NFT</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>A$</b></span></p></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Corporate</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>A$</b></span></p></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Total</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>A$</b></span></p></td><td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Revenue</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 62%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Revenue
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    <td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 6%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RevenueAndOperatingIncome" scale="0" unitRef="aud">526,807</ix:nonFraction></span></td><td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="imte:CostOfSale" scale="0" unitRef="aud">687,477</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:CostOfSale" scale="0" unitRef="aud">687,477</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Employee
    benefit expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c103" decimals="0" format="ixt:num-dot-decimal" name="imte:EmployeeBenefitExpenses" scale="0" unitRef="aud">120,985</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="imte:EmployeeBenefitExpenses" scale="0" unitRef="aud">197,980</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c100" decimals="0" format="ixt:num-dot-decimal" name="imte:EmployeeBenefitExpenses" scale="0" unitRef="aud">107,035</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="imte:EmployeeBenefitExpenses" scale="0" unitRef="aud">381,985</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c104" decimals="0" format="ixt:num-dot-decimal" name="imte:EmployeeBenefitExpenses" scale="0" unitRef="aud">141,148</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c102" decimals="0" format="ixt:num-dot-decimal" name="imte:EmployeeBenefitExpenses" scale="0" unitRef="aud">513,863</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:EmployeeBenefitExpenses" scale="0" unitRef="aud">1,462,996</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Depreciation
    and amortization expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c103" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentsForDepreciationAndAmortisationExpenses" scale="0" sign="-" unitRef="aud">407,155</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c105" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentsForDepreciationAndAmortisationExpenses" scale="0" sign="-" unitRef="aud">1,133,397</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentsForDepreciationAndAmortisationExpenses" scale="0" sign="-" unitRef="aud">191,155</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c100" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentsForDepreciationAndAmortisationExpenses" scale="0" sign="-" unitRef="aud">33,213</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentsForDepreciationAndAmortisationExpenses" scale="0" sign="-" unitRef="aud">21,552</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c104" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentsForDepreciationAndAmortisationExpenses" scale="0" sign="-" unitRef="aud">65,509</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c102" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentsForDepreciationAndAmortisationExpenses" scale="0" sign="-" unitRef="aud">141,026</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentsForDepreciationAndAmortisationExpenses" scale="0" sign="-" unitRef="aud">1,993,007</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Professional
    and consulting expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c103" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfessionalAndConsultingExpenses" scale="0" sign="-" unitRef="aud">56,225</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c105" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfessionalAndConsultingExpenses" scale="0" sign="-" unitRef="aud">184,930</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfessionalAndConsultingExpenses" scale="0" sign="-" unitRef="aud">70,671</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c100" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfessionalAndConsultingExpenses" scale="0" sign="-" unitRef="aud">11,332</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfessionalAndConsultingExpenses" scale="0" sign="-" unitRef="aud">489,050</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c104" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfessionalAndConsultingExpenses" scale="0" sign="-" unitRef="aud">157,312</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c102" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfessionalAndConsultingExpenses" scale="0" sign="-" unitRef="aud">5,263,462</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfessionalAndConsultingExpenses" scale="0" sign="-" unitRef="aud">6,232,982</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Travel
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c103" decimals="0" format="ixt:num-dot-decimal" name="imte:TravelExpenses" scale="0" unitRef="aud">14,917</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="imte:TravelExpenses" scale="0" unitRef="aud">136,288</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="imte:TravelExpenses" scale="0" unitRef="aud">27</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c102" decimals="0" format="ixt:num-dot-decimal" name="imte:TravelExpenses" scale="0" unitRef="aud">8,551</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:TravelExpenses" scale="0" unitRef="aud">159,783</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Other
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c105" decimals="0" format="ixt:num-dot-decimal" name="imte:OthersOperatingIncomeExpense" scale="0" sign="-" unitRef="aud">6,957</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="imte:OthersOperatingIncomeExpense" scale="0" sign="-" unitRef="aud">174,394</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c100" decimals="0" format="ixt:num-dot-decimal" name="imte:OthersOperatingIncomeExpense" scale="0" unitRef="aud">5,673</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="imte:OthersOperatingIncomeExpense" scale="0" sign="-" unitRef="aud">84,166</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c104" decimals="0" format="ixt:num-dot-decimal" name="imte:OthersOperatingIncomeExpense" scale="0" sign="-" unitRef="aud">93,183</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c102" decimals="0" format="ixt:num-dot-decimal" name="imte:OthersOperatingIncomeExpense" scale="0" sign="-" unitRef="aud">456,548</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:OthersOperatingIncomeExpense" scale="0" sign="-" unitRef="aud">840,324</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Finance
    costs</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c103" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentForFinanceCosts" scale="0" sign="-" unitRef="aud">129,458</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c105" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentForFinanceCosts" scale="0" sign="-" unitRef="aud">38,194</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentForFinanceCosts" scale="0" sign="-" unitRef="aud">13,037</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentForFinanceCosts" scale="0" sign="-" unitRef="aud">17,640</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c102" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentForFinanceCosts" scale="0" sign="-" unitRef="aud">718,051</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentForFinanceCosts" scale="0" sign="-" unitRef="aud">916,380</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif">Share on losses
    of associates</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c100" decimals="0" format="ixt:num-dot-decimal" name="imte:ShareOnLossesOfAssociates" scale="0" sign="-" unitRef="aud">322,893</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ShareOnLossesOfAssociates" scale="0" sign="-" unitRef="aud">322,893</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Gain
    disposal of subsidiaries</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c103" decimals="0" format="ixt:num-dot-decimal" name="imte:GainDisposalOfSubsidiaries" scale="0" unitRef="aud">51,143</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="imte:GainDisposalOfSubsidiaries" scale="0" unitRef="aud">386</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c102" decimals="0" format="ixt:num-dot-decimal" name="imte:GainDisposalOfSubsidiaries" scale="0" unitRef="aud">10,500</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:GainDisposalOfSubsidiaries" scale="0" unitRef="aud">62,029</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Gain
    on deemed disposal of subsidiary</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c102" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesRecognisedWhenControlInSubsidiaryIsLost" scale="0" unitRef="aud">144,827</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesRecognisedWhenControlInSubsidiaryIsLost" scale="0" unitRef="aud">144,827</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Provision
    for the inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="imte:ProvisionUsedOtherProvision" scale="0" sign="-" unitRef="aud">96,197</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c102" decimals="0" format="ixt:num-dot-decimal" name="imte:ProvisionUsedOtherProvision" scale="0" sign="-" unitRef="aud">1,025,591</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ProvisionUsedOtherProvision" scale="0" sign="-" unitRef="aud">1,121,788</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c105" decimals="0" format="ixt:num-dot-decimal" name="imte:SegmentExpenses" scale="0" unitRef="aud">1,436,209</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><!-- Field: Page; Sequence: 116; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
4. REVENUE AND SEGMENT INFORMATION (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_19" id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_18"><ix:continuation continuedAt="_DisclosureOfOtherOperatingExpenseExplanatory-c0_cont_2" id="_DisclosureOfOtherOperatingExpenseExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; padding-left: 0.125in; text-indent: -0.125in; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; border-bottom: Black 1.5pt solid; padding-left: 0.125in; text-indent: -0.125in; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">For
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    sale&#160;and<br/>
    distribution <br/>
    of 3D<br/>
    displays, conversion<br/>
    equipment,<br/>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Segment
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c113" decimals="0" format="ixt:num-dot-decimal" name="imte:RevenueCombinedEntity" scale="0" unitRef="aud">5</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Professional
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Segment
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c117" decimals="0" format="ixt:num-dot-decimal" name="imte:OthersLiabilities" scale="0" unitRef="aud">457,741</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:continuation></ix:continuation><div>

</div><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 117; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
4. REVENUE AND SEGMENT INFORMATION (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation id="_DisclosureOfEntitysReportableSegmentsExplanatory-c0_cont_19"><ix:continuation id="_DisclosureOfOtherOperatingExpenseExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; white-space: nowrap; padding-left: 0.125in; text-indent: -0.125in; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 65%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Revenue
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    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c122" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RevenueAndOperatingIncome" scale="0" unitRef="aud">1,427,157</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RevenueAndOperatingIncome" scale="0" unitRef="aud">1,744,629</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest
    income</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:RevenuesFromInterest" scale="0" unitRef="aud">6,197</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Fair
    value change in derivative financial instruments</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments" scale="0" unitRef="aud">2,312,197</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments" scale="0" unitRef="aud">2,312,197</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Other
    income</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c122" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="0" unitRef="aud">82,561</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="0" unitRef="aud">82,561</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Segment
    revenue</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c123" decimals="0" format="ixt:num-dot-decimal" name="imte:RevenueCombinedEntity" scale="0" unitRef="aud">317,472</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="imte:RevenueCombinedEntity" scale="0" unitRef="aud">2,312,197</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:RevenueCombinedEntity" scale="0" unitRef="aud">4,145,584</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif">Cost of sales</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c122" decimals="0" format="ixt:num-dot-decimal" name="imte:CostOfSale" scale="0" sign="-" unitRef="aud">1,155,006</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c123" decimals="0" format="ixt:num-dot-decimal" name="imte:CostOfSale" scale="0" sign="-" unitRef="aud">156,560</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:CostOfSale" scale="0" sign="-" unitRef="aud">1,311,566</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Employee
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c122" decimals="0" format="ixt:num-dot-decimal" name="imte:EmployeeBenefitExpenses" scale="0" sign="-" unitRef="aud">1,570,626</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c125" decimals="0" format="ixt:num-dot-decimal" name="imte:EmployeeBenefitExpenses" scale="0" sign="-" unitRef="aud">241,914</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="imte:EmployeeBenefitExpenses" scale="0" sign="-" unitRef="aud">400,103</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Depreciation
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  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Professional
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Travel
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c125" decimals="0" format="ixt:num-dot-decimal" name="imte:TravelExpenses" scale="0" sign="-" unitRef="aud">2,246</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="imte:TravelExpenses" scale="0" sign="-" unitRef="aud">14,213</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:TravelExpenses" scale="0" sign="-" unitRef="aud">40,895</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Other
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c123" decimals="0" format="ixt:num-dot-decimal" name="imte:OthersOperatingIncomeExpense" scale="0" unitRef="aud">1,196</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c125" decimals="0" format="ixt:num-dot-decimal" name="imte:OthersOperatingIncomeExpense" scale="0" unitRef="aud">40,476</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="imte:OthersOperatingIncomeExpense" scale="0" unitRef="aud">334,945</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:OthersOperatingIncomeExpense" scale="0" unitRef="aud">1,111,140</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Provision
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c122" decimals="0" format="ixt:num-dot-decimal" name="imte:ProvisionForOtherLosse" scale="0" unitRef="aud">58,932</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:ProvisionForOtherLosse" scale="0" unitRef="aud">58,932</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Provision
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" scale="0" unitRef="aud">17,671</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loss
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="imte:GainDisposalOfSubsidiaries" scale="0" unitRef="aud">22,235,337</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Plant
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" scale="0" unitRef="aud">110</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" scale="0" unitRef="aud">110</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Provision
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c122" decimals="0" format="ixt:num-dot-decimal" name="imte:ProvisionForImpairmentLossOnIntangibleAssets" scale="0" unitRef="aud">3,459,340</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Segment
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c128" decimals="0" format="ixt:num-dot-decimal" name="imte:OthersLiabilities" scale="0" sign="-" unitRef="aud">5,888,659</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c129" decimals="0" format="ixt:num-dot-decimal" name="imte:OthersLiabilities" scale="0" unitRef="aud">5,589,384</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="imte:OthersLiabilities" scale="0" sign="-" unitRef="aud">8,047,814</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 118; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfOtherOperatingIncomeExpenseExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 5.
OTHER INCOME</b>&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_DisclosureOfOtherOperatingIncomeExpenseExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfOtherIncomeTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2020<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Government grant</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-196; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-197; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GovernmentGrants" scale="0" unitRef="aud">82,082</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Waive of debts</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-198; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:WaiveOfDebts" scale="0" unitRef="aud">310,789</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-199; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Underwriting fee from investment</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-200; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:UnderwritingFeeFromInvestment" scale="0" unitRef="aud">25,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-201; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Sundry income</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:SundryIncome" scale="0" unitRef="aud">2,878</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:SundryIncome" scale="0" unitRef="aud">18</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:SundryIncome" scale="0" unitRef="aud">479</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="0" unitRef="aud">2,878</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="0" unitRef="aud">335,807</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="0" unitRef="aud">82,561</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfFinanceCostExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfFinanceCostExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 6.
FINANCE COSTS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_DisclosureOfFinanceCostExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfFinancialCostsTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2020<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Bank overdraft and borrowing interest</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:BankOverdraftAndBorrowingInterest" scale="0" unitRef="aud">26,290</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-202; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:BankOverdraftAndBorrowingInterest" scale="0" unitRef="aud">37,091</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest on revolving loan</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-203; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:InterestExpenseOnRevolvingLoan" scale="0" unitRef="aud">16,763</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:InterestExpenseOnRevolvingLoan" scale="0" unitRef="aud">228,627</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest on operating lease liability</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:InterestExpenseOnOperatingLeaseLiability" scale="0" unitRef="aud">132,465</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:InterestExpenseOnOperatingLeaseLiability" scale="0" unitRef="aud">88,818</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Interest on convertible
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  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:FinanceCost" scale="0" unitRef="aud">2,000,952</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 119; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="imte_DisclosureLossBeforeIncomeTaxTextBlock-c0_cont_1" escape="true" name="imte:DisclosureLossBeforeIncomeTaxTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 7.
LOSS BEFORE INCOME TAX</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="imte_DisclosureLossBeforeIncomeTaxTextBlock-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfLossBeforeIncomeTaxTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom">
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    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:WagesAndSalaries" scale="0" unitRef="aud">784,105</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-206; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-207; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-
    Defined contribution superannuation plan expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SocialSecurityContributions" scale="0" unitRef="aud">9,594</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SocialSecurityContributions" scale="0" unitRef="aud">32,106</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SocialSecurityContributions" scale="0" unitRef="aud">83,441</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">-
    Less: Labor cost allocated to development projects</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-208; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-209; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:LaborCostAllocatedToDevelopmentProjects" scale="0" unitRef="aud">133,702</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermEmployeeBenefitsExpense" scale="0" unitRef="aud">807,985</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermEmployeeBenefitsExpense" scale="0" unitRef="aud">883,179</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermEmployeeBenefitsExpense" scale="0" unitRef="aud">1,431,811</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-
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    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">-
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Depreciation
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c132" decimals="0" format="ixt:num-dot-decimal" name="imte:PropertyPlantAndEquipments" scale="0" unitRef="aud">10,385</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c135" decimals="0" format="ixt:num-dot-decimal" name="imte:PropertyPlantAndEquipments" scale="0" unitRef="aud">179,140</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif">- Machinery</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c138" decimals="0" format="ixt:num-dot-decimal" name="imte:PropertyPlantAndEquipments" scale="0" unitRef="aud">172,982</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c139" decimals="0" format="ixt:num-dot-decimal" name="imte:PropertyPlantAndEquipments" scale="0" unitRef="aud">545,196</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c140" decimals="0" format="ixt:num-dot-decimal" name="imte:PropertyPlantAndEquipments" scale="0" unitRef="aud">140,565</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c141" decimals="0" format="ixt:num-dot-decimal" name="imte:PropertyPlantAndEquipments" scale="0" unitRef="aud">299,981</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">-
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-210; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c144" decimals="0" format="ixt:num-dot-decimal" name="imte:PropertyPlantAndEquipments" scale="0" unitRef="aud">1,416,274</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:PropertyPlantAndEquipments" scale="0" unitRef="aud">1,326,811</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="imte:PropertyPlantAndEquipments" scale="0" unitRef="aud">2,078,762</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:AllowancesRecognisedDuringPeriodForBadAndDoubtfulDebts" scale="0" unitRef="aud">102,308</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:AllowancesRecognisedDuringPeriodForBadAndDoubtfulDebts" scale="0" unitRef="aud">58,932</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Rental
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RentalExpense" scale="0" unitRef="aud">126,382</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Provision
    for inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:ProvisionForInventory" scale="0" unitRef="aud">1,121,788</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-211; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-212; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    of allowance for inventory obsolescence</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InventoriesAtNetRealisableValue" scale="0" unitRef="aud">9,439</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InventoriesAtNetRealisableValue" scale="0" unitRef="aud">17,671</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Plant
    and equipment written off</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate" scale="0" unitRef="aud">93,183</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-214; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate" scale="0" unitRef="aud">110</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Development
    projects written off</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-215; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-216; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PropertyDevelopmentAndProjectManagementExpense" scale="0" unitRef="aud">930,356</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Provision
    for impairment loss on intangible assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-217; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-218; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ImpairmentLossOnFinancialAssets" scale="0" unitRef="aud">3,459,340</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Selling
    costs</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SellingExpense" scale="0" unitRef="aud">68,546</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-219; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-220; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Other
    operating expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherOperatingIncomeExpenses" scale="0" unitRef="aud">479,057</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherOperatingIncomeExpenses" scale="0" unitRef="aud">378,500</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherOperatingIncomeExpenses" scale="0" unitRef="aud">480,015</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Other
    expenses</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherExpensesByNature" scale="0" unitRef="aud">211,543</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherExpensesByNature" scale="0" unitRef="aud">142,482</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherExpensesByNature" scale="0" unitRef="aud">310,360</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherEmployeeExpense" scale="0" unitRef="aud">2,157,603</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherEmployeeExpense" scale="0" unitRef="aud">642,339</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherEmployeeExpense" scale="0" unitRef="aud">5,347,824</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Other
    (gains)/ losses:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    on deemed disposal of subsidiaries</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesRecognisedWhenControlInSubsidiaryIsLost" scale="0" unitRef="aud">144,827</ix:nonFraction></span></td><td style="text-align: left">)<span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-221; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-222; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(Gain)/
    loss on disposal of subsidiaries</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates" scale="0" sign="-" unitRef="aud">62,029</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates" scale="0" sign="-" unitRef="aud">1,998,269</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates" scale="0" unitRef="aud">28,990</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Exchange
    (gain)/ loss</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="0" sign="-" unitRef="aud">1,775,889</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="0" sign="-" unitRef="aud">88,322</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="0" unitRef="aud">194,383</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total
    other gains/ (losses)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" scale="0" unitRef="aud">1,982,745</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" scale="0" unitRef="aud">2,086,591</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" scale="0" sign="-" unitRef="aud">223,373</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Audit
    and review of financial statements:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-
    statutory audit of the Group in Australia</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:StatutoryAuditOfTheGroupInAustralia" scale="0" unitRef="aud">2,387</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-223; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:StatutoryAuditOfTheGroupInAustralia" scale="0" unitRef="aud">25,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">- audit of the Group in USA</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:StatutoryAuditOfTheGroupInUSA" scale="0" unitRef="aud">264,947</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:StatutoryAuditOfTheGroupInUSA" scale="0" unitRef="aud">185,272</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:StatutoryAuditOfTheGroupInUSA" scale="0" unitRef="aud">76,780</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-
    statutory audit of the subsidiaries</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-224; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:AuditorsOfTheSubsidiariesInHongKongAndChina" scale="0" unitRef="aud">10,922</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-225; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">-
    review for other reporting purposes</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ReceiptsFromContractsHeldForDealingOrTradingPurpose" scale="0" unitRef="aud">50,924</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ReceiptsFromContractsHeldForDealingOrTradingPurpose" scale="0" unitRef="aud">87,130</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ReceiptsFromContractsHeldForDealingOrTradingPurpose" scale="0" unitRef="aud">18,822</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total
    audit and review fees</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AuditorsRemuneration" scale="0" unitRef="aud">318,258</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AuditorsRemuneration" scale="0" unitRef="aud">283,324</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AuditorsRemuneration" scale="0" unitRef="aud">120,602</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 120; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfIncomeTaxExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 8.
INCOME TAX EXPENSE </b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_2" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfIncomeTaxExpenseTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td colspan="9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Consolidated</b></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-decoration: underline; padding-bottom: 1.5pt"></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December&#160;31,
                                            2022<br/>
                                            A$</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
                                            2021<br/>
                                            A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
                                            2020<br/>
                                            A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Income tax expenses</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-226; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-227; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-228; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Deferred tax expenses</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-229; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-230; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Income tax expenses</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-231; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-232; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_3" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(a) The prima-facie
tax on loss before income tax is reconciled to the income tax expense as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_4" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="imte:DisclosureOfPrimafacieTaxOnLossBeforeIncomeTaxtextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2020<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">Numerical reconciliation of income tax expense to prima facie tax payable</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Loss before
    income tax</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfitLossesBeforeTax" scale="0" sign="-" unitRef="aud">13,862,503</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfitLossesBeforeTax" scale="0" sign="-" unitRef="aud">6,585,626</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfitLossesBeforeTax" scale="0" sign="-" unitRef="aud">10,543,548</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Income tax expenses on loss before income tax at <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="imte:LossBeforeIncomeTaxPercent" scale="-2" unitRef="pure"><ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="imte:LossBeforeIncomeTaxPercent" scale="-2" unitRef="pure"><ix:nonFraction contextRef="c4" decimals="2" format="ixt:num-dot-decimal" name="imte:LossBeforeIncomeTaxPercent" scale="-2" unitRef="pure">30</ix:nonFraction></ix:nonFraction></ix:nonFraction>%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TaxExpenseIncomeAtApplicableTaxRate" scale="0" unitRef="aud">4,158,751</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TaxExpenseIncomeAtApplicableTaxRate" scale="0" unitRef="aud">1,975,688</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TaxExpenseIncomeAtApplicableTaxRate" scale="0" unitRef="aud">3,163,064</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Difference in overseas tax rates</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TaxEffectOfForeignTaxRates" scale="0" unitRef="aud">1,265,854</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TaxEffectOfForeignTaxRates" scale="0" sign="-" unitRef="aud">401,475</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TaxEffectOfForeignTaxRates" scale="0" sign="-" unitRef="aud">148,299</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less the tax effect of:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Tax losses and temporary
    differences for the year for which no deferred tax is recognized</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TaxEffectFromChangeInTaxRate" scale="0" sign="-" unitRef="aud">5,424,605</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TaxEffectFromChangeInTaxRate" scale="0" sign="-" unitRef="aud">1,574,213</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TaxEffectFromChangeInTaxRate" scale="0" sign="-" unitRef="aud">3,014,765</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Income tax expenses</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-233; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-234; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-235; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_5" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">(b)
Deferred tax liabilities arising from temporary differences and unused tax losses can be summarized as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_6" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_5"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDeferredTaxesExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance brought forward</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-236; font-family: Times New Roman, Times, Serif">&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ReserveOfChangeInValueOfForwardElementsOfForwardContracts" scale="0" sign="-" unitRef="aud">13,668</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Exchange difference</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-237; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationBeforeTax" scale="0" unitRef="aud">13,668</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-238; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-239; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_7" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">(c)
Unrecognised deferred tax assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>



</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_8" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_7"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Deferred tax assets have not been recognised
    in respect of the following items:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">i) &#160;Temporary differences at <ix:nonFraction contextRef="c0" decimals="3" format="ixt:num-dot-decimal" name="imte:TemporaryDifferenceRate" scale="-2" unitRef="pure">27.5</ix:nonFraction>% (2021: <ix:nonFraction contextRef="c3" decimals="3" format="ixt:num-dot-decimal" name="imte:TemporaryDifferenceRate" scale="-2" unitRef="pure">16.6</ix:nonFraction>%)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:TemporaryDifferences" scale="0" unitRef="aud">453,404</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:TemporaryDifferences" scale="0" unitRef="aud">208,691</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">ii) Tax losses at <ix:nonFraction contextRef="c0" decimals="3" format="ixt:num-dot-decimal" name="imte:TaxLossesRate" scale="-2" unitRef="pure">25.5</ix:nonFraction>% (2021: <ix:nonFraction contextRef="c3" decimals="3" format="ixt:num-dot-decimal" name="imte:TaxLossesRate" scale="-2" unitRef="pure">21.7</ix:nonFraction>%)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TaxEffectOfTaxLosses" scale="0" unitRef="aud">12,532,777</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TaxEffectOfTaxLosses" scale="0" unitRef="aud">8,145,506</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:UnrecognisedDeferredTaxAssets" scale="0" unitRef="aud">12,986,182</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:UnrecognisedDeferredTaxAssets" scale="0" unitRef="aud">8,354,197</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_9" id="_DisclosureOfIncomeTaxExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Tax
losses do not expire under current tax legislation. Deferred tax assets have not been recognised in respect of these losses because it
is not probable that future taxable profit will be available against which the Group can utilise the benefits from the deferred tax assets.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfIncomeTaxExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(d)
There was no income tax payable in the consolidated statements of financial position in years 2022 and 2021.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 121; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfDividendsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfDividendsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
9. DIVIDENDS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_DisclosureOfDividendsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">No
dividends were declared and paid during the financial year ended December 31, 2022 (2021: <span style="-sec-ix-hidden: hidden-fact-240">Nil</span>).</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfEarningsPerShareExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfEarningsPerShareExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
10. LOSS PER SHARE </b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_DisclosureOfEarningsPerShareExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfEarningsPerShareTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31, <br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31, <br/> 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects" scale="0" sign="-" unitRef="aud">5,771,510</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects" scale="0" sign="-" unitRef="aud">10,034,077</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 64%"><span style="font-family: Times New Roman, Times, Serif">Number of ordinary shares</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageNumberOfInstrumentsUsedInCalculatingBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares" scale="0" unitRef="shares">6,513,671</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">Weighted average number of ordinary shares on issue</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="imte:WeightedAverageNumberOfSharesOutstandingBasicAndDiluted" scale="0" unitRef="shares">16,448,111</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="INF" format="ixt:num-dot-decimal" name="imte:WeightedAverageNumberOfSharesOutstandingBasicAndDiluted" scale="0" unitRef="shares">8,292,403</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="INF" format="ixt:num-dot-decimal" name="imte:WeightedAverageNumberOfSharesOutstandingBasicAndDiluted" scale="0" unitRef="shares">4,311,360</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Basic and diluted loss
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    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="imte:BasicAndDilutedLossPerShares" scale="0" sign="-" unitRef="audPershares">0.77</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="imte:BasicAndDilutedLossPerShares" scale="0" sign="-" unitRef="audPershares">0.70</ix:nonFraction></span><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction contextRef="c4" decimals="2" format="ixt:num-dot-decimal" name="imte:BasicAndDilutedLossPerShares" scale="0" sign="-" unitRef="audPershares">2.33</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table></ix:nonNumeric></ix:continuation><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 11.
TRADE RECEIVABLES, OTHER RECEIVABLES AND OTHER CURRENT ASSETS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_2" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>(a) Trade
receivables</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_3" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" continuedAt="imte_ScheduleOfTradeAndOtherReceivablesTableTextBlock-c0_cont_1" escape="true" name="imte:ScheduleOfTradeAndOtherReceivablesTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Trade receivables</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c145" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeReceivables" scale="0" unitRef="aud">951,890</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c146" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeReceivables" scale="0" unitRef="aud">480,095</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Less: Allowances for
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c145" decimals="0" format="ixt:num-dot-decimal" name="imte:AllowanceForDoubtfulDebts" scale="0" sign="-" unitRef="aud">100,572</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c146" decimals="0" format="ixt:num-dot-decimal" name="imte:AllowanceForDoubtfulDebts" scale="0" sign="-" unitRef="aud">14,456</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c145" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivables" scale="0" unitRef="aud">851,318</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c146" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivables" scale="0" unitRef="aud">465,639</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_4" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(i) Ageing
Analysis</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_5" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">The ageing
analysis of trade receivables is as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_6" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_5"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfAnalysisOfTradeReceivablesTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Overdue: less than 1 month</td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c152" decimals="0" format="ixt:num-dot-decimal" name="imte:TradeReceivable" scale="0" unitRef="aud">341,479</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c153" decimals="0" format="ixt:num-dot-decimal" name="imte:TradeReceivable" scale="0" unitRef="aud">190,969</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Overdue: 1 month - 3 months</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-242">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-243">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Overdue: 3 months</td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_7" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">(ii) Trade
receivables which are past due but not impaired</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_8" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Included
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past due at the end of the reporting period for which the Group has made provision for impairment loss of A$<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ImpairmentLoss" scale="0" unitRef="usd">100,572</ix:nonFraction> (2021: A$<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ImpairmentLoss" scale="0" unitRef="usd">14,456</ix:nonFraction>).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_9" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
carrying value of trade receivables is considered reasonable approximation of fair value to the short-term nature of the balance.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_10" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
maximum exposure to credit risk at the reporting date is the fair value of each class of receivables in the consolidated financial statements.
Refer to Note 30(e) for further details of credit risk management.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 70.9pt; text-indent: -70.9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>


</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 122; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 70.9pt; text-indent: -70.9pt"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
11. TRADE RECEIVABLES, OTHER RECEIVABLES AND OTHER CURRENT ASSETS (continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 70.9pt; text-indent: -70.9pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_11" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>(b) Other
receivables</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_12" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_11"><ix:continuation continuedAt="imte_ScheduleOfTradeAndOtherReceivablesTableTextBlock-c0_cont_2" id="imte_ScheduleOfTradeAndOtherReceivablesTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 4pt double; text-align: left; width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right; width: 9%"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c148" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherReceivables" scale="0" unitRef="aud">20,482</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left; width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_13" id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>(c) Other
current assets</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfTradeAndOtherReceivablesExplanatory-c0_cont_13"><ix:continuation id="imte_ScheduleOfTradeAndOtherReceivablesTableTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="font-family: Times New Roman, Times, Serif">Prepayments</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c149" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Prepayments" scale="0" unitRef="aud">59,751</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-241; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Trade deposits</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c149" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermDeposits" scale="0" unitRef="aud">503,689</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c150" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermDeposits" scale="0" unitRef="aud">432,236</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Other deposits</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c149" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepositsFromBanks" scale="0" unitRef="aud">1,921,773</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c150" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepositsFromBanks" scale="0" unitRef="aud">1,574,128</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">VAT receivable</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c149" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ValueAddedTaxPayables" scale="0" unitRef="aud">273</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c150" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ValueAddedTaxPayables" scale="0" unitRef="aud">272</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c149" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalReceivables" scale="0" unitRef="aud">2,485,486</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c150" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalReceivables" scale="0" unitRef="aud">2,006,636</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfInventoriesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfInventoriesExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 12.
INVENTORIES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInventoriesExplanatory-c0_cont_2" id="_DisclosureOfInventoriesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">Inventories
consist of the following:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfInventoriesExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="imte:InventoriesTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December
    31, <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Finished goods &#8211; Halal products</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:InventoriesFinishedGoodsHalalProducts" scale="0" sign="-" unitRef="aud">513,582</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-244; font-family: Times New Roman, Times, Serif">&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Finished goods &#8211; displays and other products</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:InventoriesFinishedGoodsDisplaysAndOtherProducts" scale="0" sign="-" unitRef="aud">6,743,531</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-245; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Provision for inventories</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ProvisionForInventories" scale="0" sign="-" unitRef="aud">1,106,092</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-246; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:InventoriesInventoriesTotal" scale="0" unitRef="aud">6,151,021</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-247; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 123; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 13.
LOAN RECEIVABLE</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfLoanReceivebleTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December
    31, <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loan receivable</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:LoanReceivable" scale="0" unitRef="aud">10,522,456</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-248; font-family: Times New Roman, Times, Serif">&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Loan interest receivable</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:LoanInterestsReceivable" scale="0" unitRef="aud">157,837</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-249; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LoansAndReceivables" scale="0" unitRef="aud">10,680,293</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-250; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
September 15, 2022 the Company completed the sale of <ix:nonFraction contextRef="c158" decimals="2" format="ixt:num-dot-decimal" name="imte:SaleOfEquityInterestPercentage" scale="-2" unitRef="pure">100</ix:nonFraction>% of its equity interest in eGlass Technologies Ltd (&#8220;eGlass&#8221;) to
Capital Stone Holdings Limited (&#8220;Purchaser&#8221;) for US$<ix:nonFraction contextRef="c159" decimals="-5" format="ixt:num-dot-decimal" name="imte:SaleOfEquityInterestAmount" scale="6" unitRef="usd">6.8</ix:nonFraction> million (&#8220;Consideration&#8221;). The Purchaser agreed to pay
the Consideration by issuing to the Company a debt instrument (&#8220;Loan&#8221;), which bears interests of <ix:nonFraction contextRef="c160" decimals="2" format="ixt:num-dot-decimal" name="imte:BearsInterestsPercentage" scale="-2" unitRef="pure">5</ix:nonFraction>% per annum, repayable
in <ix:nonNumeric contextRef="c160" format="ixt-sec:duryear" name="imte:DebtInstrumentsTerm">2</ix:nonNumeric> years and secured against the shares of eGlass. The Purchaser has indicated an intention to list eGlass on the Australia Securities
Exchange (&#8220;ASX&#8221;) by July 2024. Pursuant to the sale purchase agreement between the parties, the Purchaser has the right to
pay the Loan by giving the Company the number of shares in eGlass calculated by dividing the amount of outstanding loan by <ix:nonFraction contextRef="c160" decimals="2" format="ixt:num-dot-decimal" name="imte:OutstandingLoanPercentage" scale="-2" unitRef="pure">10</ix:nonFraction>% discount
to the then 5-day volume weighted average closing price (&#8220;VWAP&#8221;); provided that such price may not be greater than the <ix:nonFraction contextRef="c160" decimals="2" format="ixt:num-dot-decimal" name="imte:IPOPricePercentage" scale="-2" unitRef="pure">120</ix:nonFraction>%
of the IPO Price. Alternatively, the Company has the right to have the Purchaser repay the Loan by transferring to the Company the number
of shares in eGlass calculated by dividing the amount of outstanding loan by the IPO Price. Any outstanding loan amount that could not
be fully repaid by the eGlass shares would be settled by cash.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="imte_InvestmentInAnAssociateTextBlock-c0_cont_1" escape="true" name="imte:InvestmentInAnAssociateTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 14.
INVESTMENT IN AN ASSOCIATE</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="imte_InvestmentInAnAssociateTextBlock-c0_cont_2" id="imte_InvestmentInAnAssociateTextBlock-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfInvestmentInAnAssociateTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December
    31, <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest in associate</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestPayable" scale="0" unitRef="aud">257,346</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-251; font-family: Times New Roman, Times, Serif">&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Due from an associate
    company</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToRelatedParties" scale="0" unitRef="aud">698,323</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-252; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InvestmentIncome" scale="0" unitRef="aud">955,669</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-253; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_InvestmentInAnAssociateTextBlock-c0_cont_3" id="imte_InvestmentInAnAssociateTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
following information contains only the particulars of a material associate, which is unlisted corporate entity whose quoted market price
is not available:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_InvestmentInAnAssociateTextBlock-c0_cont_4" id="imte_InvestmentInAnAssociateTextBlock-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none"><b>Name
    of Associates</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="white-space: nowrap; border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none"><b>Country
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    Incorporation</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none"><b>Principal
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    <td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none"><b>Paid
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    <td style="padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
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  <tr style="vertical-align: top">
    <td style="padding-bottom: 1.5pt; width: 24%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 13%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 17%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 15%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1.5pt solid; width: 13%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none"><b>2022</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1.5pt solid; width: 13%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none"><b>2021</b></span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Greifenberg
    Digital Limited</span></td>
    <td style="text-align: center; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c161" name="ifrs-full:CountryOfIncorporation"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Canada</span></ix:nonNumeric></td>
    <td style="text-align: center; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c161" name="ifrs-full:PrincipalPlaceOfBusiness"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investment holding</span></ix:nonNumeric></td>
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    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="imte_InvestmentInAnAssociateTextBlock-c0_cont_5" id="imte_InvestmentInAnAssociateTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Summarised
financial information in respect of the Group&#8217;s associate company is set out below. The summarised financial information below
represents amounts in associate&#8217; financial statements prepared in accordance with IFRS Accounting Standard.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_InvestmentInAnAssociateTextBlock-c0_cont_6" id="imte_InvestmentInAnAssociateTextBlock-c0_cont_5"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfRepresentsAmountsInAssociateFinancialStatementsTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">As at 31
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Non-current assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Current liabilities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherCurrentLiabilities" scale="0" unitRef="usd">983,596</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-256; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Net assets</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-257; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Group share of net assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="4" format="ixt:num-dot-decimal" name="imte:GroupShareOfNetAssets" scale="-2" unitRef="pure">23.96</ix:nonFraction></span></td><td style="vertical-align: bottom; text-align: left">%</td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-258; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">Year ended 31 December</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">US$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:IncomeLossFromSubsidiaries" scale="0" unitRef="usd">181,646</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-259; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Revenues, net</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left">US$</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:RevenuesNet" scale="0" unitRef="usd">90,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-260; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loss after tax</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">US$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:LossAfterTax" scale="0" sign="-" unitRef="usd">865,548</ix:nonFraction></span></td><td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-261; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation id="imte_InvestmentInAnAssociateTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Other
than as disclosed in Note 31(b), the non-trade amounts due from associate is unsecured, <ix:nonFraction contextRef="c5" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BorrowingsInterestRate" scale="-2" unitRef="pure">7</ix:nonFraction>% interest bearing and repayable on demand.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 124; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="imte_AmountsDueFromFormerGroupCompaniesTextBlock-c0_cont_1" escape="true" name="imte:AmountsDueFromFormerGroupCompaniesTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 15.
AMOUNTS DUE FROM FORMER GROUP COMPANIES </b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="imte_AmountsDueFromFormerGroupCompaniesTextBlock-c0_cont_2" id="imte_AmountsDueFromFormerGroupCompaniesTextBlock-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfAmountsDueFromFormerGroupCompaniesTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December
    31, <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Amounts due
    from former group companies - net</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:AmountsDueFromFormerGroupCompaniesNet" scale="0" unitRef="aud">7,829,668</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-262; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation id="imte_AmountsDueFromFormerGroupCompaniesTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
at December 31, 2022 and 2021, the non-trade amounts due from former group companies include an amount of A$<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:NontradeAmount" scale="0" unitRef="aud">8,070,206</ix:nonFraction> (US$<ix:nonFraction contextRef="c3" decimals="-5" format="ixt:num-dot-decimal" name="imte:NontradeAmount" scale="6" unitRef="usd">5.5</ix:nonFraction> million)
relating to convertible bonds issued by the Company, which are non-interest bearing, unsecured and payable on the maturity
date of the convertible bonds, details are set out in Note 19(a). The other amount due to former group companies are unsecured, interest
at <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="imte:PercentageOfUnsecuredInterest" scale="-2" unitRef="pure">5</ix:nonFraction>% per annum and repayable on demand. During the year, the interest charged by former group companies amounted to A$<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpense" scale="0" unitRef="aud">2,185</ix:nonFraction>.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 16.
PLANT AND EQUIPMENT</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_DisclosureOfPropertyPlantAndEquipmentExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Leasehold
                                            Improvements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>A$</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Fixtures&#160;and
                                            Equipment</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>A$</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total<br/>
    A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2020</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%"><span style="font-family: Times New Roman, Times, Serif">Cost</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-263; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c164" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DistributionCosts" scale="0" unitRef="aud">710,621</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c165" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DistributionCosts" scale="0" unitRef="aud">7,224,551</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DistributionCosts" scale="0" unitRef="aud">7,935,172</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accumulated depreciation</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-264; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c164" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationExpense" scale="0" unitRef="aud">447,995</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c165" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationExpense" scale="0" unitRef="aud">169,499</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationExpense" scale="0" unitRef="aud">617,494</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Carrying amount as of December 31, 2020</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-265; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c166" decimals="0" format="ixt:num-dot-decimal" name="imte:CarryingAmount" scale="0" unitRef="aud">262,626</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c138" decimals="0" format="ixt:num-dot-decimal" name="imte:CarryingAmount" scale="0" unitRef="aud">7,055,052</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="imte:CarryingAmount" scale="0" unitRef="aud">7,317,678</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">Year ended December 31, 2021</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Opening carrying amount</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-266; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="imte:OpeningCarryingAmount" scale="0" unitRef="aud">262,626</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="imte:OpeningCarryingAmount" scale="0" unitRef="aud">7,055,052</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:OpeningCarryingAmount" scale="0" unitRef="aud">7,317,678</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment" scale="0" unitRef="aud">404,022</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Closing carrying amount as of December 31,
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c137" decimals="0" format="ixt:num-dot-decimal" name="imte:CarryingAmount" scale="0" unitRef="aud">6,396,060</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Cost</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c167" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DistributionCosts" scale="0" unitRef="aud">42,392</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DistributionCosts" scale="0" unitRef="aud">7,655,465</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DistributionCosts" scale="0" unitRef="aud">7,897,655</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accumulated depreciation</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c167" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationExpense" scale="0" unitRef="aud">19,430</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationExpense" scale="0" unitRef="aud">177,086</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationExpense" scale="0" unitRef="aud">1,259,405</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationExpense" scale="0" unitRef="aud">1,455,921</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c170" decimals="0" format="ixt:num-dot-decimal" name="imte:CarryingAmount" scale="0" unitRef="aud">22,712</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c137" decimals="0" format="ixt:num-dot-decimal" name="imte:CarryingAmount" scale="0" unitRef="aud">6,396,060</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:CarryingAmount" scale="0" unitRef="aud">6,441,734</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Year ended December 31, 2022</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Opening carrying amount</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="imte:OpeningCarryingAmount" scale="0" unitRef="aud">22,712</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="imte:OpeningCarryingAmount" scale="0" unitRef="aud">6,396,060</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:OpeningCarryingAmount" scale="0" unitRef="aud">6,441,734</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Additions</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-270; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsFromPurchasesBiologicalAssets" scale="0" unitRef="aud">113,381</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-271; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsFromPurchasesBiologicalAssets" scale="0" unitRef="aud">113,381</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">Disposals</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-272; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DisposalsInvestmentProperty" scale="0" unitRef="aud">21,963</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DisposalsInvestmentProperty" scale="0" unitRef="aud">2,420,418</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DisposalsInvestmentProperty" scale="0" unitRef="aud">2,442,381</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Write-off</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-273; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="imte:Writeoff" scale="0" sign="-" unitRef="aud">93,183</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-274; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:Writeoff" scale="0" sign="-" unitRef="aud">93,183</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Depreciation expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c49" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipment" scale="0" unitRef="aud">21,552</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipment" scale="0" unitRef="aud">2,985</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipment" scale="0" unitRef="aud">1,133,397</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipment" scale="0" unitRef="aud">1,157,934</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Exchange difference</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c49" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment" scale="0" sign="-" unitRef="aud">1,410</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment" scale="0" sign="-" unitRef="aud">530</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment" scale="0" unitRef="aud">414,925</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment" scale="0" unitRef="aud">412,985</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Closing carrying amount as of December 31,
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-275; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="imte:ClosingCarryingAmount" scale="0" unitRef="aud">17,432</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="imte:ClosingCarryingAmount" scale="0" unitRef="aud">3,257,170</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ClosingCarryingAmount" scale="0" unitRef="aud">3,274,602</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2022</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-276; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DistributionCosts" scale="0" unitRef="aud">23,691</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DistributionCosts" scale="0" unitRef="aud">5,652,175</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DistributionCosts" scale="0" unitRef="aud">5,675,866</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accumulated depreciation</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationExpense" scale="0" unitRef="aud">6,259</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationExpense" scale="0" unitRef="aud">2,395,005</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationExpense" scale="0" unitRef="aud">2,401,264</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Carrying amount as of December 31, 2022</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-278; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="imte:ClosingCarryingAmount" scale="0" unitRef="aud">17,432</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="imte:ClosingCarryingAmount" scale="0" unitRef="aud">3,257,170</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ClosingCarryingAmount" scale="0" unitRef="aud">3,274,602</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 125; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 17.
INTANGIBLE ASSETS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="14" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Technologies
    and Knowhow<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Patents
    and Trademark<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Software
    and License<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Cost</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%"><span style="font-family: Times New Roman, Times, Serif">As of January 1, 2021</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c173" decimals="0" format="ixt:num-dot-decimal" name="imte:IntangibleAssetOtherThanGoodwill" scale="0" unitRef="aud">6,217,824</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c174" decimals="0" format="ixt:num-dot-decimal" name="imte:IntangibleAssetOtherThanGoodwill" scale="0" unitRef="aud">236,528</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c175" decimals="0" format="ixt:num-dot-decimal" name="imte:IntangibleAssetOtherThanGoodwill" scale="0" unitRef="aud">486,864</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c176" decimals="0" format="ixt:num-dot-decimal" name="imte:IntangibleAssetOtherThanGoodwill" scale="0" unitRef="aud">6,941,216</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Additions</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c177" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="0" unitRef="aud">1,900,589</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-279; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-280; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c180" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" scale="0" unitRef="aud">1,900,589</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2021</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c181" decimals="0" format="ixt:num-dot-decimal" name="imte:IntangibleAssetOtherThanGoodwill" scale="0" unitRef="aud">8,118,413</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c182" decimals="0" format="ixt:num-dot-decimal" name="imte:IntangibleAssetOtherThanGoodwill" scale="0" unitRef="aud">236,528</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c183" decimals="0" format="ixt:num-dot-decimal" name="imte:IntangibleAssetOtherThanGoodwill" scale="0" unitRef="aud">486,864</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="imte:IntangibleAssetOtherThanGoodwill" scale="0" unitRef="aud">8,841,805</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Write-off</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c188" decimals="0" format="ixt:num-dot-decimal" name="imte:DecreaseThroughWriteoffFinancialAsset" scale="0" sign="-" unitRef="aud">6,941,216</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Exchange difference</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-284; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-285; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c188" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud">28,915</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2022</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-286; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c191" decimals="0" format="ixt:num-dot-decimal" name="imte:IntangibleAssetOtherThanGoodwill" scale="0" unitRef="aud">541,248</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c192" decimals="0" format="ixt:num-dot-decimal" name="imte:IntangibleAssetOtherThanGoodwill" scale="0" unitRef="aud">1,462,002</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accumulated Amortization
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">As of January 1, 2021 and as of</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">December 31, 2021</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c193" decimals="0" format="ixt:num-dot-decimal" name="imte:IntangibleAssetOtherThanGoodwill" scale="0" sign="-" unitRef="aud">6,217,824</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c194" decimals="0" format="ixt:num-dot-decimal" name="imte:IntangibleAssetOtherThanGoodwill" scale="0" sign="-" unitRef="aud">236,528</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c195" decimals="0" format="ixt:num-dot-decimal" name="imte:IntangibleAssetOtherThanGoodwill" scale="0" sign="-" unitRef="aud">486,864</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c196" decimals="0" format="ixt:num-dot-decimal" name="imte:IntangibleAssetOtherThanGoodwill" scale="0" sign="-" unitRef="aud">6,941,216</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">As of January 1, 2022</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Exchange difference</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c200" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" scale="0" sign="-" unitRef="aud">14,146</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2022</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-291; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c203" decimals="0" format="ixt:num-dot-decimal" name="imte:IntangibleAssetOtherThanGoodwill" scale="0" sign="-" unitRef="aud">64,939</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Carrying Amount</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2022</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c207" decimals="0" format="ixt:num-dot-decimal" name="imte:FinanceLeaseRightOfUseAssets" scale="0" unitRef="aud">476,309</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c208" decimals="0" format="ixt:num-dot-decimal" name="imte:FinanceLeaseRightOfUseAssets" scale="0" unitRef="aud">1,266,494</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2021</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-294; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c212" decimals="0" format="ixt:num-dot-decimal" name="imte:FinanceLeaseRightOfUseAssets" scale="0" unitRef="aud">1,900,589</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 126; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfTradeAndOtherPayablesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
18. TRADE AND OTHER PAYABLES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfTradeAndOtherPayablesExplanatory-c0_cont_2" id="_DisclosureOfTradeAndOtherPayablesExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" continuedAt="imte_ScheduleOfTradeAndOtherPayablestextBlock-c0_cont_1" escape="true" name="imte:ScheduleOfTradeAndOtherPayablestextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Trade payables</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToTradeSuppliers" scale="0" unitRef="aud">140,847</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToTradeSuppliers" scale="0" unitRef="aud">142,325</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Accruals</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AccrualsClassifiedAsNoncurrent" scale="0" unitRef="aud">83,693</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AccrualsClassifiedAsNoncurrent" scale="0" unitRef="aud">1,014,368</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amount due to directors (i)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" id="ix_0_fact" name="imte:AmountDueToDirectors" scale="0" unitRef="aud">404,472</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" id="ix_1_fact" name="imte:AmountDueToDirectors" scale="0" unitRef="aud">266,589</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Consultancy fees</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:ConsultancyFees" scale="0" unitRef="aud">3,011</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:ConsultancyFees" scale="0" unitRef="aud">355,321</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Other payables</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayables" scale="0" unitRef="aud">388,576</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayables" scale="0" unitRef="aud">646,114</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:TradeandOtherPayableTotal" scale="0" unitRef="aud">1,020,599</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:TradeandOtherPayableTotal" scale="0" unitRef="aud">2,424,717</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfTradeAndOtherPayablesExplanatory-c0_cont_2"><ix:continuation id="imte_ScheduleOfTradeAndOtherPayablestextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(i)</span></td><td style="text-align: justify"><ix:footnote id="ix_0_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif">The amount due to directors are non-trade in nature, unsecured, non-interest bearing and repayable on demand.</span></ix:footnote></td>
</tr></table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_1" escape="true" name="imte:DisclosureOfConvertiblePromissoryNotesTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
19. CONVERTIBLE PROMISSORY NOTES </b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_2" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfConvertiblePromissoryNotesTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">Convertible promissory notes:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Entered
    during the year (note a)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c219" decimals="0" format="ixt:num-dot-decimal" name="imte:ConvertiblePromissoryNotes" scale="0" unitRef="aud">7,554,633</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-295; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Converted
    during the year (note b)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-296; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c222" decimals="0" format="ixt:num-dot-decimal" name="imte:ConvertiblePromissoryNotes" scale="0" unitRef="aud">4,311,416</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ConvertiblePromissoryNotes" scale="0" unitRef="aud">7,554,633</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:ConvertiblePromissoryNotes" scale="0" unitRef="aud">4,311,416</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_3" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>(a)</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Convertible
                                        promissory notes entered during the year</b></span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_4" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfConvertiblePromissoryNotesEnteredDuringTheYearTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-298; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Liability component on initial recognition</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:LiabilityComponentOnInitialRecognitions" scale="0" unitRef="aud">7,199,660</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-299; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 0.1pt"><span style="font-family: Times New Roman, Times, Serif">Interest accrued</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentAccruedExpensesAndOtherCurrentLiabilities" scale="0" unitRef="aud">300,082</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-300; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Exchange differences</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ExchangesDifferences" scale="0" unitRef="aud">54,891</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-301; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Carrying value as at end of year</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:CarryingValueOfConvertibleNote" scale="0" unitRef="aud">7,554,633</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-302; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_5" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Note
(i)</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_6" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">From
July to December 2022, the Company issued a total of approximately US$<ix:nonFraction contextRef="c5" decimals="1" format="ixt:num-dot-decimal" name="imte:ConvertibleNotesPayablesNoncurrent" scale="0" unitRef="usd">5.5</ix:nonFraction> million convertible notes (&#8220;Note(s)&#8221;). The Notes
are interest free, unsecured and convertible into shares of eGlass Technologies Ltd. (&#8220;eGlass&#8221;), a former subsidiary company
of the Company, on the date eGlass receives notice from Australia Securities Exchange (&#8220;ASX&#8221;) that it will be admitted to
the official list of ASX, at a conversion price equal to <ix:nonFraction contextRef="c5" decimals="2" format="ixt:num-dot-decimal" name="imte:DebtInstrumentsInterestRateStatedPercentage" scale="-2" unitRef="pure">25</ix:nonFraction>% discount to the IPO Price.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_7" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">However,
if by the first anniversary of the date of the issuance of the Note, eGlass has not received notice from ASX that it will be admitted
to the official list of ASX, all Notes, according to the time of the one year anniversary, will then as appropriate, convert to shares
of the Company based on then 30-day VWAP multiplied by <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="imte:DebtInstrumentRedemptionPricesPercentage" scale="-2" unitRef="pure">90</ix:nonFraction>%.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_8" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
addition, each noteholder shall receive warrants (&#8220;Warrant&#8221;) equal to the amount of the Note to subscribe for one share in
eGlass at the IPO Price for a period of one year after the IPO, provided that eGlass is listed on the ASX. The Warrants are assignable
and transferable prior to the IPO. If eGlass is not listed on the ASX, the Warrants will automatically expire.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_9" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
at the date of this Report, eGlass has not been admitted to the official list of ASX.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
19. CONVERTIBLE PROMISSORY NOTES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_10" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_9"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif"><b>(b)</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Convertible
                                        promissory notes converted to shares during the year</b></span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_11" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_10"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfConvertiblePromissoryNotesConvertedToSharesTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="font-family: Times New Roman, Times, Serif">Carrying value as at January 1</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:ConvertiblePromissoryNotesCarryingValue" scale="0" unitRef="aud">4,311,416</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="imte:ConvertiblePromissoryNotesCarryingValue" scale="0" unitRef="aud">2,196,049</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest accrued at effective interest rate</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:InterestAccruedForConvertibleNotes" scale="0" unitRef="aud">207,861</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:InterestAccruedForConvertibleNotes" scale="0" unitRef="aud">1,895,371</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Shares issued for interest payment</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ConvertiblePromissoryNotesIssuedForInterestPayment" scale="0" sign="-" unitRef="aud">324,419</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-303; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ConvertiblePromissoryNotesRedemptionOfConvertiblePromissoryNote" scale="0" sign="-" unitRef="aud">4,714,820</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-304; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Exchange differences</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ConvertiblePromissoryNotesExchangeDifferences" scale="0" unitRef="aud">519,962</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:ConvertiblePromissoryNotesExchangeDifferences" scale="0" unitRef="aud">219,996</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Carrying value as at December 31</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-305; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:ConvertiblePromissoryNotesCarryingValue" scale="0" unitRef="aud">4,311,416</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_12" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">Note (ii)</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_13" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
January 20, 2020, the Company entered into a Convertible Promissory Note Purchase Agreement the (&#8220;CN Agreement&#8221;), with an
independent third party (&#8220;Noteholder&#8221;). Pursuant to CN Agreement, the Noteholder purchased from the Company a <ix:nonFraction contextRef="c213" decimals="2" format="ixt:num-dot-decimal" name="imte:DebtInstrumentsInterestRateStatedPercentage" scale="-2" unitRef="pure">10</ix:nonFraction>% convertible
promissory note (the &#8220;Promissory Note&#8221;) in the principal amount of HK$<ix:nonFraction contextRef="c213" decimals="-6" format="ixt:num-dot-decimal" name="imte:DebtInstrumentsFaceAmount" scale="6" unitRef="hkd">14</ix:nonFraction> million (equivalent to approximately A$<ix:nonFraction contextRef="c213" decimals="-5" format="ixt:num-dot-decimal" name="imte:DebtInstrumentsFaceAmount" scale="6" unitRef="aud">2.6</ix:nonFraction> million)
maturing in <ix:nonNumeric contextRef="c214" continuedAt="imte_MaturityPeriod-c214_cont_1" format="ixt-sec:durwordsen" name="imte:MaturityPeriod">two</ix:nonNumeric> (2)<ix:continuation id="imte_MaturityPeriod-c214_cont_1"> years</ix:continuation> from the date of the agreement. The Noteholder has the right to convert the principal amount to shares in the
Company at a fixed conversion price of US$<ix:nonFraction contextRef="c213" decimals="2" format="ixt:num-dot-decimal" name="imte:DebtInstrumentConvertibleConversionPrices" scale="0" unitRef="usdPershares">5.00</ix:nonFraction>, subject to adjustment, per share over the term of the Promissory Note.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_14" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
October 2020, the Group settled the interest accrued of $<ix:nonFraction contextRef="c215" decimals="0" format="ixt:num-dot-decimal" name="imte:InterestAccrued" scale="0" unitRef="usd">174,811</ix:nonFraction> by issuing <ix:nonFraction contextRef="c215" decimals="0" format="ixt:num-dot-decimal" name="imte:StockIssuedDuringPeriodShares" scale="0" unitRef="shares">46,741</ix:nonFraction> shares to the Noteholder.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_15" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
January 19, 2022, the Noteholder converted the Promissory Note and accrued interest to a total of <ix:nonFraction contextRef="c216" decimals="0" format="ixt:num-dot-decimal" name="imte:InterestAccrueds" scale="0" unitRef="shares">664,871</ix:nonFraction> shares in the Company.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_16" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Note
(iii)</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_17" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
August 6, 2020, the Company entered into a second Convertible Promissory Note Agreement (&#8220;the Second CN Agreement&#8221;) with
a third party (&#8220;Second Noteholder&#8221;). Pursuant to the Second CN Agreement, the holder invested US$<ix:nonFraction contextRef="c217" decimals="0" format="ixt:num-dot-decimal" name="imte:ConvertibleNotesPayables" scale="0" unitRef="usd">1,650,000</ix:nonFraction> under a convertible
note (the &#8220;Second Note&#8221;) without interest, maturing in <ix:nonNumeric contextRef="c217" format="ixt-sec:durwordsen" name="imte:MaturityPeriod">two years</ix:nonNumeric> from the date of the Second Note. The Second Noteholder
or the Company has the right to convert the principal into ordinary shares of the Company at a conversion price of US$ <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="imte:ConversionPricePerShare" scale="0" unitRef="usdPershares">3.25</ix:nonFraction> per share
over the term of the Second Note. The conversion price is subject to downward adjustment and has a floor price of US$<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="imte:FloorPricePerShare" scale="0" unitRef="usdPershares">1.50</ix:nonFraction> if the Company
sells ordinary shares below the conversion price within 12 months after the date of the Second Note. The Second Note cannot be prepaid.
The Second Noteholder agreed to waive piggyback registration rights.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_18" id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
conversion feature in convertible promissory notes were derivative liabilities based on the fact the conversion into shares could result
in a variable number of shares to be issued.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="imte_DisclosureOfConvertiblePromissoryNotesTextBlock-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On April 13, 2022 the Second Noteholder converted the Second CN Agreement to a total of <ix:nonFraction contextRef="c218" decimals="0" format="ixt:num-dot-decimal" name="imte:ShareIssued" scale="0" unitRef="shares">507,692</ix:nonFraction> shares in the Company.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>


</div><!-- Field: Page; Sequence: 128; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfRelatedPartyExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 20.
AMOUNTS DUE TO RELATED COMPANIES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_2" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfAmountsDueToRelatedCompaniesTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Amounts due
    to related companies</span></td><td style="width: 1%; font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-306; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:TradeAndOtherPayableToRelatedParties" scale="0" unitRef="aud">247,406</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfRelatedPartyExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
at December 31, 2021, the non-trade amounts due to related companies are unsecured, non-interest bearing and repayable on demand.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfLeasesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfLeasesExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 21.
LEASES </b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfLeasesExplanatory-c0_cont_2" id="_DisclosureOfLeasesExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(a)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Right
                                            of use assets</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfLeasesExplanatory-c0_cont_3" id="_DisclosureOfLeasesExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">The carrying
amount of the Group&#8217;s right of use assets and the movements during the year are as follows:&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfLeasesExplanatory-c0_cont_4" id="_DisclosureOfLeasesExplanatory-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Lease<br/>
    Properties</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Motor<br/>
    Vehicles</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%"><span style="font-family: Times New Roman, Times, Serif">As of January 1, 2021</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-307; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-308; font-family: Times New Roman, Times, Serif">&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">Disposal of subsidiaries</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-314; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:DisposalOfSubsidiaries" scale="0" sign="-" unitRef="aud">1,395,252</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c231" decimals="0" format="ixt:num-dot-decimal" name="imte:ExchangeDifferences" scale="0" sign="-" unitRef="aud">18,421</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-315; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:ExchangeDifferences" scale="0" sign="-" unitRef="aud">18,421</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2022</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-317; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-318; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfLeasesExplanatory-c0_cont_5" id="_DisclosureOfLeasesExplanatory-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(b)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Lease
                                            liabilities</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfLeasesExplanatory-c0_cont_6" id="_DisclosureOfLeasesExplanatory-c0_cont_5"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfLeasePrepaymentsExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Within one year</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-319; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:LeaseLiabilitiesWithinOneYear" scale="0" unitRef="aud">425,567</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:LeaseLiabilitiesTwoToFiveYears" scale="0" unitRef="aud">1,403,932</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-322; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:LessAmountDueWithinOneYearShownUnderCurrentLiabilities" scale="0" sign="-" unitRef="aud">425,567</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:LeaseLiabilitiesAmountDueAfterOneYear" scale="0" unitRef="aud">1,403,932</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Analyzed into:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Current portion</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-324; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentProvisions" scale="0" unitRef="aud">425,567</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Non-current portion</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-325; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:NoncurrentPortions" scale="0" unitRef="aud">1,403,932</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-326; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentFinancialAssets" scale="0" unitRef="aud">1,829,499</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfLeasesExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">Obligations
under operating leases carried an interest rate of <ix:nonFraction contextRef="c0" decimals="3" format="ixt:num-dot-decimal" name="imte:operatingLeasesOfInterestRate" scale="-2" unitRef="pure">2.5</ix:nonFraction>% per annum.&#160;</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>


</div><!-- Field: Page; Sequence: 129; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
22. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory-c0_cont_2" id="_DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfFinancialAssetsExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,<br/>
                                            2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>A$</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,
                                            <br/>
                                            2021</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>A$</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Investment in equity instrument designated
    at FVOCI</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%"><span style="font-family: Times New Roman, Times, Serif">As at January 1</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssetsAtAmortisedCost" scale="0" unitRef="aud">562,500</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssetsAtAmortisedCost" scale="0" unitRef="aud">500,000</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Change in fair value through other comprehensive
    income</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ChangesInFairValueThroughOtherComprehensiveIncome" scale="0" sign="-" unitRef="aud">380,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:ChangesInFairValueThroughOtherComprehensiveIncome" scale="0" unitRef="aud">62,500</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Disposal of investment
    in listed shares</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:DisposalOfInvestmentInListedShare" scale="0" sign="-" unitRef="aud">182,500</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-327">-<span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 1.4pt"><span style="font-family: Times New Roman, Times, Serif">As at December 31</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-328; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssetsAtAmortisedCost" scale="0" unitRef="aud">562,500</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory-c0_cont_3" id="_DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
February 25, 2021, the Group completed the underwriting in Oakridge International Limited (&#8220;Oakridge&#8221;), a company listed
on the Australian Securities Exchange, for <ix:nonFraction contextRef="c233" decimals="-6" format="ixt:num-dot-decimal" name="imte:UnderwritingShares" scale="6" unitRef="shares">500</ix:nonFraction> million shares at a subscription price of $<ix:nonFraction contextRef="c234" decimals="3" format="ixt:num-dot-decimal" name="imte:SharesIssuedPricePerShares" scale="0" unitRef="usdPershares">0.001</ix:nonFraction> per share for a total subscription amount
of $<ix:nonFraction contextRef="c233" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalSubscriptionAmount" scale="0" unitRef="usd">500,000</ix:nonFraction>.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory-c0_cont_4" id="_DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">This
investment in equity instrument was not held for trading. Instead, they were held for medium to long-term strategic purposes. Accordingly,
the directors of the Company elected to designate this investment in equity instrument as at Fair Value Through Other Comprehensive Income
(FVOCI) as they believe that recognising short-term fluctuations in this investment&#8217;s fair value in profit or loss would not be
consistent with the Group&#8217;s strategy of holding this investment for long-term purposes and realising their performance potential
in the long run.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During
the year, the Company disposed of the investment in Oakridge for A$<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentInvestments" scale="0" unitRef="aud">275,000</ix:nonFraction> and realised a loss of A$<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:LossRealised" scale="0" unitRef="aud">225,000</ix:nonFraction>.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
23. DERIVATIVE FINANCIAL INSTRUMENTS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_2" id="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c3" escape="true" name="imte:ScheduleOfDerivativeFinancialInstrumentsTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Derivative financial liabilities:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Carrying value as at beginning
    of year</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:DerivativeFinancialInstrumentsCarryingValueAsAtBeginningOfYear" scale="0" unitRef="aud">2,321,003</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Derivative redeemeded on conversion of promissory
    notes</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Derivatives embedded in the convertible promissory
    note issued (Note 19(a))</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:DerivativesEmbeddedInTheConvertiblePromissoryNoteIssued" scale="0" unitRef="aud">870,546</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-330; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Fair value change in
    derivative financial instruments during the year</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:DerivativeFinancialInstrumentsFairValueChangeInDerivativeFinancialInstrumentsDuringTheYear" scale="0" unitRef="aud">1,538,980</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:DerivativeFinancialInstrumentsFairValueChangeInDerivativeFinancialInstrumentsDuringTheYear" scale="0" unitRef="aud">842,463</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Carrying value as at
    end of year</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:DerivativeFinancialInstrumentsCarryingValueAsAtEndOfYear" scale="0" unitRef="aud">2,409,526</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:DerivativeFinancialInstrumentsCarryingValueAsAtEndOfYear" scale="0" unitRef="aud">2,321,003</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_3" id="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">From
July to December 2022, the Company entered into a number of Subscription Agreements (&#8220;Subscription Agreements&#8221;) for US$<ix:nonFraction contextRef="c5" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash" scale="6" unitRef="usd">5.5</ix:nonFraction>
million (or about A$<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:AmountOfSubscriptionAgreements" scale="0" unitRef="aud">8,125,094</ix:nonFraction>) where each Subscriber will subscribe to a convertible note (&#8220;Note&#8221;). The Note is interest
free, unsecured and convertible into shares of eGlass Technologies Ltd. (&#8220;eGlass&#8221;), a then subsidiary of the Company, on
the date eGlass receives notice from the Australian Stock Exchange (&#8220;ASX&#8221;) that it will be admitted to the official list
of ASX, at a conversion price equal to <ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:ConversionPricePercentages" scale="0" unitRef="g">25</ix:nonFraction>% discount to the IPO Price. However, if by the first anniversary of the date of the Agreement,
eGlass has not received notice from ASX that it will be admitted to the official list of ASX, all Notes will convert to shares of the
Company based on then 30-day VWAP multiplied by <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="imte:VolumeWeightedAveragePricePercentage" scale="-2" unitRef="pure">90</ix:nonFraction>%.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_4" id="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
at December 31, 2021, the derivatives related to two convertible promissory notes (&#8220;CN Notes&#8221;) entered into during 2020 (details
are set out in Note 19) were revalued using the weighted average assumptions: volatility <ix:nonFraction contextRef="c235" decimals="3" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" scale="-2" unitRef="pure">90.8</ix:nonFraction>% and <ix:nonFraction contextRef="c236" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" scale="-2" unitRef="pure">72.80</ix:nonFraction>%, the weighted expected term
of <ix:nonNumeric contextRef="c3" format="ixt-sec:durwordsen" name="imte:weightedExpectedTerm">two years</ix:nonNumeric>, a discount rate of <ix:nonFraction contextRef="c6" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections" scale="-2" unitRef="pure">3.51</ix:nonFraction>% and a dividend yield of <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="imte:DividendYieldPercentage" scale="-2" unitRef="pure">0</ix:nonFraction>%. In 2022 these CN Notes were converted and the underlying derivatives
were released.<span style="clear: both; display: block;"><br/></span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 130; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
23. DERIVATIVE FINANCIAL INSTRUMENTS (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation id="_DisclosureOfDerivativeFinancialInstrumentsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For
the December 31, 2021 balance, the Group departed from IFRS 9 for certain disclosures for the note issued January 20, 2020 as not doing
so would be misleading to the readers of the consolidated financial statements as it would greatly inflate the activity on the 2020 consolidated
statement of activity but have no effect on the consolidated balance sheet or on the net loss of the Group. As such, the Group determined
it was appropriate to present the change in fair value of this derivative instrument, net of interest expense recorded at the time of
issuance.&#160;</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="imte_WarrantTextBlock-c0_cont_1" escape="true" name="imte:WarrantTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
24. WARRANT LIABILITIES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="imte_WarrantTextBlock-c0_cont_2" id="imte_WarrantTextBlock-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="imte:WarrantLiabilitiesTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Warrant
    liabilities</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:WarrantLiability" scale="0" unitRef="aud">3,566,433</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-331; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_WarrantTextBlock-c0_cont_3" id="imte_WarrantTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
January 3, 2022, the Company entered into convertible note purchase agreements raising a total of US$<ix:nonFraction contextRef="c237" decimals="-6" format="ixt:num-dot-decimal" name="imte:TotalPurchaseAgreements" scale="6" unitRef="usd">10</ix:nonFraction> million by the issuance of US$<ix:nonFraction contextRef="c237" decimals="-6" format="ixt:num-dot-decimal" name="imte:IssuanceOfConvertbleNotes" scale="6" unitRef="usd">10</ix:nonFraction>
million convertible notes (&#8220;Note&#8221;). Each noteholder received a warrant representing <ix:nonFraction contextRef="c237" decimals="2" format="ixt:num-dot-decimal" name="imte:PercentageOfWarrants" scale="-2" unitRef="pure">80</ix:nonFraction>% of the amount of the Note, raising
an additional US$<ix:nonFraction contextRef="c237" decimals="-6" format="ixt:num-dot-decimal" name="imte:WarrantsExercised" scale="6" unitRef="usd">8</ix:nonFraction> million if all the warrants are exercised. The warrants are for a term of <ix:nonNumeric contextRef="c237" format="ixt-sec:duryear" name="imte:DebtInstrumentsMaturityDate">2</ix:nonNumeric> years from the date of the convertible
notes and can be exercised at US$<ix:nonFraction contextRef="c237" decimals="2" format="ixt:num-dot-decimal" name="imte:ExerciseOfConvertibleNotes" scale="0" unitRef="usdPershares">3.74</ix:nonFraction> for each share. Under the warrant agreement, the warrant holder cannot exercise the warrant to
subscribe for shares in the Company if such exercise would take the warrant holder over <ix:nonFraction contextRef="c237" decimals="4" format="ixt:num-dot-decimal" name="imte:ExerciseOfWarrant" scale="-2" unitRef="pure">4.99</ix:nonFraction>% shareholding in the Company.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="imte_WarrantTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
August 2, 2022, the Company entered into private placing agreements raising a total US$<ix:nonFraction contextRef="c238" decimals="-5" format="ixt:num-dot-decimal" name="imte:AgreementsTotalAmount" scale="6" unitRef="usd">3.2</ix:nonFraction> million by the issuance of <ix:nonFraction contextRef="c238" decimals="0" format="ixt:num-dot-decimal" name="imte:IssuanceShares" scale="0" unitRef="shares">2,539,682</ix:nonFraction> shares
in the Company at a price of US$<ix:nonFraction contextRef="c238" decimals="2" format="ixt:num-dot-decimal" name="imte:WarrantsExercisePricePerShare" scale="0" unitRef="usdPershares">1.26</ix:nonFraction> per share. In addition, each investor received a warrant representing <ix:nonFraction contextRef="c238" decimals="2" format="ixt:num-dot-decimal" name="imte:PercentageOfWarrants" scale="-2" unitRef="pure">100</ix:nonFraction>% of the subscription amount,
raising an additional US$<ix:nonFraction contextRef="c238" decimals="-5" format="ixt:num-dot-decimal" name="imte:WarrantsExercised" scale="6" unitRef="usd">3.2</ix:nonFraction> million if all the warrants are exercised. The warrants are for a term of <ix:nonNumeric contextRef="c238" format="ixt-sec:duryear" name="imte:DebtInstrumentsMaturityDate">2</ix:nonNumeric> years from the date of the Agreement
and can be exercised at US$<ix:nonFraction contextRef="c238" decimals="2" format="ixt:num-dot-decimal" name="imte:AgreementOfWarrants" scale="0" unitRef="usdPershares">1.26</ix:nonFraction> for each share. Under the warrant agreement, the warrant holder cannot exercise the warrant to subscribe
for shares in the Company if such exercise would take the warrant holder over <ix:nonFraction contextRef="c238" decimals="4" format="ixt:num-dot-decimal" name="imte:ExerciseOfWarrantPercentage" scale="-2" unitRef="pure">4.99</ix:nonFraction>% shareholding in the Company.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="imte_ControlledEntitiesTextBlock-c0_cont_1" escape="true" name="imte:ControlledEntitiesTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
25. CONTROLLED ENTITIES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="imte_ControlledEntitiesTextBlock-c0_cont_2" id="imte_ControlledEntitiesTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
at December 31, 2022, the significant entities controlled by the Company are as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_ControlledEntitiesTextBlock-c0_cont_3" id="imte_ControlledEntitiesTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" continuedAt="imte_ScheduleOfEntitiesControlledTableTextBlock-c0_cont_1" escape="true" name="imte:ScheduleOfEntitiesControlledTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
    of Subsidiary</b></span></td>
    <td style="padding-bottom: 1.5pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Country
    of<br/>
    Incorporation</b></span></td>
    <td style="padding-bottom: 1.5pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Principal
    Activities</b></span></td>
    <td style="padding-bottom: 1.5pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Paid
    Up <br/>
    Capital</b></span></td>
    <td style="padding-bottom: 1.5pt; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    Owned</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: left; padding-bottom: 1.5pt; width: 30%; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 1%"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td style="vertical-align: top; padding-bottom: 1.5pt; width: 13%; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 1%"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td style="vertical-align: top; padding-bottom: 1.5pt; width: 21%; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 1%"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td style="vertical-align: top; padding-bottom: 1.5pt; width: 15%; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1.5pt solid; width: 8%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1.5pt solid; width: 8%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2021</b></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CIMC
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c241" decimals="2" format="ixt:num-dot-decimal" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">100</ix:nonFraction>%</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Direct)</span></p></td></tr>
  <tr>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IMTE
    Asia Limited</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c244" decimals="2" format="ixt:num-dot-decimal" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">100</ix:nonFraction>%</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Direct)</span></p></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IMTE
    Malaysia Sdn. Bhd.*</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c245" id="ix_8_fact" name="ifrs-full:CountryOfIncorporation"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Malaysia</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c245" id="ix_9_fact" name="ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Administrative services </span>and sales of products</ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c245" decimals="2" format="ixt:num-dot-decimal" id="ix_11_fact" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">100</ix:nonFraction>%</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Direct)</span></p></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-332; font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td></tr>
  <tr>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Itana
    Holdings Limited</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c248" name="ifrs-full:CountryOfIncorporation"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Canada</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c248" name="ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investment holding</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">US$<ix:nonFraction contextRef="c249" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionalPaidinCapital" scale="0" unitRef="usd">1</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c248" decimals="2" format="ixt:num-dot-decimal" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">100</ix:nonFraction>%</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Direct)</span></p></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c250" decimals="2" format="ixt:num-dot-decimal" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">100</ix:nonFraction>%</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Direct)</span></p></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Renfrew
    International Limited</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c251" name="ifrs-full:CountryOfIncorporation"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">United States</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c251" name="ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities">Manufacture of electronic glass</ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">US$<ix:nonFraction contextRef="c252" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionalPaidinCapital" scale="0" unitRef="usd">1</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c251" decimals="2" format="ixt:num-dot-decimal" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">100</ix:nonFraction>%</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Direct)</span></p></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c253" decimals="2" format="ixt:num-dot-decimal" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">100</ix:nonFraction>%</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Direct)</span></p></td></tr>
  <tr>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lonsdale
    International Limited</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c254" name="ifrs-full:CountryOfIncorporation"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">United States</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c254" name="ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investment holding</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">US$<ix:nonFraction contextRef="c255" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionalPaidinCapital" scale="0" unitRef="usd">1</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c254" decimals="2" format="ixt:num-dot-decimal" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">100</ix:nonFraction>%</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Direct)</span></p></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c256" decimals="2" format="ixt:num-dot-decimal" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">100</ix:nonFraction>%</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Direct)</span></p></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Merit
    Stone Limited*</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c257" id="ix_12_fact" name="ifrs-full:CountryOfIncorporation">British Virgin Islands</ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c257" id="ix_13_fact" name="ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investment holding</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">US$<ix:nonFraction contextRef="c258" decimals="0" format="ixt:num-dot-decimal" id="ix_14_fact" name="ifrs-full:AdditionalPaidinCapital" scale="0" unitRef="usd">100</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c257" decimals="2" format="ixt:num-dot-decimal" id="ix_15_fact" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">100</ix:nonFraction>%</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Direct)</span></p></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-333; font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td></tr>
  <tr>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohho
    International Limited*</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-334; font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td></tr>
  </table><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><!-- Field: Page; Sequence: 131; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 25.
CONTROLLED ENTITIES (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:continuation continuedAt="imte_ControlledEntitiesTextBlock-c0_cont_4" id="imte_ControlledEntitiesTextBlock-c0_cont_3"><ix:continuation continuedAt="imte_ScheduleOfEntitiesControlledTableTextBlock-c0_cont_2" id="imte_ScheduleOfEntitiesControlledTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.1pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"><b>Name
    of Subsidiary</b></span></p></td>
    <td style="padding-bottom: 1.5pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Country
    of<br/>
    Incorporation</b></span></td>
    <td style="padding-bottom: 1.5pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Principal
    Activities</b></span></td>
    <td style="padding-bottom: 1.5pt; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Paid
    Up<br/>
    Capital</b></span></td>
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  <tr style="vertical-align: top">
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    <td style="padding-bottom: 1.5pt; text-align: center; width: 1%"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
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  <tr style="background-color: #CCEEFF">
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr>
    <td style="text-align: left; vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">World
Integrated Supply Ecosystem Sdn. Bhd.*</span></p></td>
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c266" id="ix_25_fact" name="ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sales of Halal products</span></ix:nonNumeric></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-336; font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160; -</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smartglass
    Limited#</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c269" name="ifrs-full:CountryOfIncorporation"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hong Kong</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c269" name="ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Manufacturing, sale and distribution of switchable glass and consultancy services</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$<ix:nonFraction contextRef="c270" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionalPaidinCapital" scale="0" unitRef="usd">8</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160; <ix:nonFraction contextRef="c271" decimals="2" format="ixt:num-dot-decimal" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">100</ix:nonFraction>% (Direct)</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smart
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    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c272" id="ix_2_fact" name="ifrs-full:CountryOfIncorporation"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">P.R.C</span></ix:nonNumeric></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c272" id="ix_3_fact" name="ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketing, manufacturing and sales of electronic glass</span></ix:nonNumeric></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="-sec-ix-hidden: hidden-fact-337; font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160; <ix:nonFraction contextRef="c274" decimals="2" format="ixt:num-dot-decimal" id="ix_4_fact" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">100</ix:nonFraction>% (Indirect)</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Grand
    Dynasty Limited#</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c275" name="ifrs-full:CountryOfIncorporation"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hong Kong</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$<ix:nonFraction contextRef="c276" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionalPaidinCapital" scale="0" unitRef="usd">1</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160; <ix:nonFraction contextRef="c277" decimals="2" format="ixt:num-dot-decimal" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">100</ix:nonFraction>% (Direct)</span></td></tr>
  <tr>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Grand
    Dynasty (Zhenjiang) Co., Limited#</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c278" name="ifrs-full:CountryOfIncorporation"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">P.R.C</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c278" name="ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dormant</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">RMB <ix:nonFraction contextRef="c279" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionalPaidinCapital" scale="0" unitRef="cny">1</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-338; font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160; <ix:nonFraction contextRef="c280" decimals="2" format="ixt:num-dot-decimal" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">100</ix:nonFraction>% (Indirect)</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IMTE
    Limited#</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c281" name="ifrs-full:CountryOfIncorporation"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hong Kong</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c281" name="ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Treasury and administrative services</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$<ix:nonFraction contextRef="c282" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionalPaidinCapital" scale="0" unitRef="usd">1</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160; <ix:nonFraction contextRef="c283" decimals="2" format="ixt:num-dot-decimal" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">100</ix:nonFraction>% (Direct)</span></td></tr>
  <tr>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sunup
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c284" name="ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities">Manufacturing of filter plates</ix:nonNumeric> </span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="background-color: #CCEEFF">
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">eGlass
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-340; font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-341; font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160; -</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Greifenberg
    Digital Limited&#x5e;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c293" id="ix_28_fact" name="ifrs-full:CountryOfIncorporation"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Canada</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><ix:nonNumeric contextRef="c293" id="ix_29_fact" name="ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investment holding</span></ix:nonNumeric></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-342; font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Greifenberg
    Analytics Limited&#x5e;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-343; font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160; <ix:nonFraction contextRef="c298" decimals="4" format="ixt:num-dot-decimal" id="ix_34_fact" name="imte:PercentageOwnedDirect" scale="-2" unitRef="pure">40.75</ix:nonFraction>% (Indirect)</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Greifenberg
    Capital Limited&#x5e;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: center"><span style="-sec-ix-hidden: hidden-fact-344; font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td>
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  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_ControlledEntitiesTextBlock-c0_cont_5" id="imte_ControlledEntitiesTextBlock-c0_cont_4"><ix:continuation continuedAt="imte_ScheduleOfEntitiesControlledTableTextBlock-c0_cont_3" id="imte_ScheduleOfEntitiesControlledTableTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">*</span></td><td style="text-align: justify"><ix:footnote id="ix_2_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif">Established during the year</span></ix:footnote></td>
</tr> </table></ix:continuation></ix:continuation><div>

</div><ix:continuation continuedAt="imte_ControlledEntitiesTextBlock-c0_cont_6" id="imte_ControlledEntitiesTextBlock-c0_cont_5"><ix:continuation continuedAt="imte_ScheduleOfEntitiesControlledTableTextBlock-c0_cont_4" id="imte_ScheduleOfEntitiesControlledTableTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">#</span></td><td style="text-align: justify"><ix:footnote id="ix_1_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif">Disposed during the year</span></ix:footnote></td>
</tr> </table></ix:continuation></ix:continuation><div>

</div><ix:continuation id="imte_ControlledEntitiesTextBlock-c0_cont_6"><ix:continuation id="imte_ScheduleOfEntitiesControlledTableTextBlock-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#x5e;</span></td><td style="text-align: justify"><ix:footnote id="ix_3_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif">Disposed and became an associated company during the year</span></ix:footnote></td>
</tr></table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>


</div><!-- Field: Page; Sequence: 132; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 26.
BUSINESS COMBINATIONS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_2" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(a)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Disposal
                                            of subsidiaries</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_3" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During
the year ended December 31, 2022, the Group disposed eGlass Technologies Ltd, Smartglass Limited and Smart (Zhenjiang) Intelligent Technologies
Limited which realized a gain on disposal of A$<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnDisposalsOfNoncurrentAssets" scale="0" unitRef="aud">51,143</ix:nonFraction>. In addition the Group disposed a number of subsidiaries due to a reorganization
of the group structure which realized a gain of A$<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsOnDisposalsOfNoncurrentAssets" scale="0" unitRef="aud">10,886</ix:nonFraction>. In 2021, the Group disposed 6 subsidiaries and realized a gain of A$<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsOnDisposalsOfNoncurrentAssets" scale="0" unitRef="aud">1,998,269</ix:nonFraction>.
The detail of the net gain / (loss) on the disposals during the year are set out below:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_4" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_3"><ix:nonNumeric contextRef="c0" continuedAt="imte_ScheduleOfNetGainlossOnTheDisposalsDuringTheYeartextBlock-c0_cont_1" escape="true" name="imte:ScheduleOfNetGainlossOnTheDisposalsDuringTheYeartextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-indent: -0.125in; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total
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    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c305" decimals="0" format="ixt:num-dot-decimal" name="imte:DisposalConsideration" scale="0" unitRef="usd">538</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c306" decimals="0" format="ixt:num-dot-decimal" name="imte:DisposalConsideration" scale="0" unitRef="usd">25,129</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Carrying
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c304" decimals="0" format="ixt:num-dot-decimal" name="imte:CarryingAmountOfNetAssetSold" scale="0" sign="-" unitRef="usd">9,720,554</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c305" decimals="0" format="ixt:num-dot-decimal" name="imte:CarryingAmountOfNetAssetSold" scale="0" sign="-" unitRef="usd">270,908</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c306" decimals="0" format="ixt:num-dot-decimal" name="imte:CarryingAmountOfNetAssetSold" scale="0" sign="-" unitRef="usd">230,294</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Gain/
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c304" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" scale="0" unitRef="usd">381,390</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c305" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" scale="0" sign="-" unitRef="usd">270,370</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c306" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" scale="0" unitRef="usd">255,423</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Reclassification
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  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c306" decimals="0" format="ixt:num-dot-decimal" name="imte:DividendsPaidToNoncontrollingInterest" scale="0" sign="-" unitRef="usd">257,542</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c306" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax" scale="0" sign="-" unitRef="usd">28,990</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_5" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(i)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net
                                            assets disposed of:</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_6" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_5"><ix:nonNumeric contextRef="c0" continuedAt="imte_ScheduleOfNetAssetsDisposedOfTableTextBlock-c0_cont_1" escape="true" name="imte:ScheduleOfNetAssetsDisposedOfTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-353; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-354; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-355; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-356; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c311" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="0" unitRef="aud">4,790,784</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Right of use assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c309" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RightofuseAssets" scale="0" unitRef="aud">369,688</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-357; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c311" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RightofuseAssets" scale="0" unitRef="aud">865,996</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c309" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RightofuseAssetFairValueUsedAsDeemedCost" scale="0" unitRef="aud">1,025,564</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-358; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-359; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c309" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndBankBalancesAtCentralBanks" scale="0" unitRef="aud">5,396,428</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c310" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndBankBalancesAtCentralBanks" scale="0" unitRef="aud">32,927</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c311" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndBankBalancesAtCentralBanks" scale="0" unitRef="aud">99,061</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-360; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c310" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InventoryRecognisedAsOfAcquisitionDate" scale="0" unitRef="aud">208,737</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c310" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivables" scale="0" unitRef="aud">689,336</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Other deposit and prepayment</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c309" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermDeposits" scale="0" unitRef="aud">7,440,451</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c310" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermDeposits" scale="0" unitRef="aud">779,821</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-362; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c309" decimals="0" format="ixt:num-dot-decimal" name="imte:TradeAndOtherLiabilities" scale="0" sign="-" unitRef="aud">559,658</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c309" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToRelatedParties" scale="0" unitRef="aud">5,336,188</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-364; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-365; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Bank overdraft</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-367; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c311" decimals="0" format="ixt:num-dot-decimal" name="imte:BankOverdraft" scale="0" sign="-" unitRef="aud">929,438</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-368; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-369; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c306" decimals="0" format="ixt:num-dot-decimal" name="imte:LongTermLoanFromBank" scale="0" sign="-" unitRef="aud">966,747</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c309" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLeaseLiabilities" scale="0" unitRef="aud">311,624</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-370; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c311" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLeaseLiabilities" scale="0" unitRef="aud">925,042</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease liabilities - long term</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-371; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-372; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Deferred tax liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-373; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c310" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate" scale="0" unitRef="aud">38,892</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c311" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate" scale="0" unitRef="aud">1,380,402</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Obligation under finance
    lease</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-374; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-375; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c311" decimals="0" format="ixt:num-dot-decimal" name="imte:ObligationUnderFinanceLeases" scale="0" sign="-" unitRef="aud">33,329</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c304" decimals="0" format="ixt:num-dot-decimal" name="imte:CurrentFinancialAsset" scale="0" unitRef="aud">9,720,554</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c305" decimals="0" format="ixt:num-dot-decimal" name="imte:CurrentFinancialAsset" scale="0" unitRef="aud">270,908</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c306" decimals="0" format="ixt:num-dot-decimal" name="imte:CurrentFinancialAsset" scale="0" sign="-" unitRef="aud">230,294</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 133; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->46<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 26.
BUSINESS COMBINATIONS (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(a)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Disposal
                                            of subsidiaries (continued)</span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_7" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_6"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(ii)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net
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</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_8" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_7"><ix:nonNumeric contextRef="c0" continuedAt="imte_ScheduleOfNetCashFlowsFromDisposalOfSubsidiariesTableTextBlock-c0_cont_1" escape="true" name="imte:ScheduleOfNetCashFlowsFromDisposalOfSubsidiariesTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="width: 64%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Consideration
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    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Cash
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c306" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherCashAndCashEquivalent" scale="0" sign="-" unitRef="aud">830,377</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c309" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashEquivalents" scale="0" unitRef="aud">4,705,516</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c310" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashEquivalents" scale="0" unitRef="aud">32,927</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_9" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_8"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(b)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Deemed
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</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_10" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During
the year ended December 31, 2022, the Group&#8217;s equity investment in Greifenberg Digital Limited and its subsidiaries (&#8220;Greifenberg
Group&#8221;) decreased from <ix:nonFraction contextRef="c6" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets" scale="-2" unitRef="pure">40.75</ix:nonFraction>% at December 31, 2021 to <ix:nonFraction contextRef="c5" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:EquityInstrumentsPercentageContributedToFairValueOfPlanAssets" scale="-2" unitRef="pure">23.96</ix:nonFraction>% as at December 31, 2022. The Company did not consider the Greifenberg
Group to be under the control of the Company as it no longer exercised control in the financial management and the control of the Greifenberg
Board. Accordingly, the Group deconsolidated this subsidiary once the Company&#8217;s equity interests fell below <ix:nonFraction contextRef="c5" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:PercentageOfVotingEquityInterestsAcquired" scale="-2" unitRef="pure">30</ix:nonFraction>% and accounted for
the Greifenberg Group as an Investment in an Associate for accounting purposes. Refer to Note 14.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_11" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">The
details of the net gain on the deemed disposal of the Greifenberg Group are set out below:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 27pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_12" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_11"><ix:continuation id="imte_ScheduleOfNetGainlossOnTheDisposalsDuringTheYeartextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total deemed disposal consideration</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c307" decimals="0" format="ixt:num-dot-decimal" name="imte:DisposalConsideration" scale="0" unitRef="usd">563,970</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-346; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Carrying amount of net
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Reclassification of foreign currency transaction
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c307" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads" scale="0" unitRef="usd">48,374</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-350; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-351; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Gain on disposal after
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    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c307" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax" scale="0" unitRef="usd">144,827</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-352; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_13" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_12"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(i)</span></td><td><span style="font-family: Times New Roman, Times, Serif">Net assets disposed of:</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_14" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_13"><ix:continuation id="imte_ScheduleOfNetAssetsDisposedOfTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Intangible assets</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash and bank balances</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c312" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndBankBalancesAtCentralBanks" scale="0" unitRef="aud">14,892</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-376; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Other deposit and prepayment</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c312" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermDeposits" scale="0" unitRef="aud">51,050</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-377; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amount due to a related company</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c312" decimals="0" format="ixt:num-dot-decimal" name="imte:AmountsPayableRelatedPartyTransaction" scale="0" unitRef="aud">127,596</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-378; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Trade and other liabilities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c312" decimals="0" format="ixt:num-dot-decimal" name="imte:TradeAndOtherLiabilities" scale="0" sign="-" unitRef="aud">945,096</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-379; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c307" decimals="0" format="ixt:num-dot-decimal" name="imte:CurrentFinancialAsset" scale="0" unitRef="aud">1,149,207</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-380; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 134; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 26.
BUSINESS COMBINATIONS (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(b)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Deemed
                                            disposal of subsidiaries (continued)</span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_15" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_14"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(ii)</span></td><td><span style="font-family: Times New Roman, Times, Serif">Net cash flows from disposal of subsidiaries</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_16" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_15"><ix:continuation id="imte_ScheduleOfNetCashFlowsFromDisposalOfSubsidiariesTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center; padding-left: 0.125in">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Deemed
    Consideration received, satisfied in investment in associate</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c307" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ConsiderationPaidReceived" scale="0" unitRef="aud">563,970</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-382; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Cash
    and cash equivalents of subsidiaries disposed of (included cash at bank and bank overdraft)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c307" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherCashAndCashEquivalent" scale="0" unitRef="aud">14,892</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-383; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c312" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashEquivalents" scale="0" unitRef="aud">549,078</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-384; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_17" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_16"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(c)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Acquisition
                                            of subsidiaries</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_18" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
January 31, 2022, the Company acquired <ix:nonFraction contextRef="c302" decimals="2" format="ixt:num-dot-decimal" name="imte:IssuedCapitalPercentage" scale="-2" unitRef="pure">60</ix:nonFraction>% of the issued capital of Joint Investment Ltd (&#8220;JIL&#8221;). Pursuant to the
agreement, the Company invested US$ <ix:nonFraction contextRef="c303" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ContractualCommitmentsForAcquisitionOfIntangibleAssets" scale="0" unitRef="usd">1,000,000</ix:nonFraction> in the JIL representing <ix:nonFraction contextRef="c303" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:PercentageOfReasonablyPossibleDecreaseInActuarialAssumption" scale="-2" unitRef="pure">60</ix:nonFraction>% shareholdings in JIL, and the other party received <ix:nonFraction contextRef="c303" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:OtherAssetsPercentageContributedToFairValueOfPlanAssets" scale="-2" unitRef="pure">40</ix:nonFraction>% of
the shareholding in JIL through their contribution in the operation, management, and business development in the NFT
business.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_19" id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Details
of the purchase consideration, the net assets acquired and goodwill are as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory-c0_cont_19"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfPurchaseConsiderationTheNetAssetsAcquiredAndGoodwillTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">Purchase consideration (refer to (b) below):</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash paid</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-385; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif">Ordinary shares issued</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-386; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total purchase consideration</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-387; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">The assets and liabilities recognised as a
    result of the acquisition are as follows:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Other assets</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherCurrentFinancialAssets" scale="0" unitRef="aud">58,830</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Intangible assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIntangibleAssets" scale="0" unitRef="aud">346,320</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">Equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherPropertyPlantAndEquipment" scale="0" unitRef="aud">94,903</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accounts payable</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:AccountsPayable" scale="0" sign="-" unitRef="aud">870,645</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Other payable</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherCurrentPayables" scale="0" unitRef="aud">519</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net identifiable liabilities acquired</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:BusinessCombinationRecognizedIdentifiableAssetAcquiredAndLiabilitiesAssumedNet" scale="0" sign="-" unitRef="aud">371,111</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less: non-controlling interests</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity" scale="0" sign="-" unitRef="aud">419,520</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Add: goodwill</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GoodwillRecognisedAsOfAcquisitionDate" scale="0" unitRef="aud">790,631</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Net liabilities acquired</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-388; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfIssuedCapitalExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 27.
ISSUED CAPITAL</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_2" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(a)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Share
                                            Capital</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_3" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31, 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31, 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December
    31, 2020</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Number
    <br/>
    of shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Number
    <br/>
    of shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Number
    <br/>
    of shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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</div><div>


</div><!-- Field: Page; Sequence: 135; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->48<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 27.
ISSUED CAPITAL (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_4" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(b)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Movements
                                            in ordinary share capital</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_5" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_4"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfOrdinaryShareCapitaltextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Number<br/>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="imte:IssuedCapitalOrdinaryShares1" scale="0" unitRef="aud">18,902,029</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Issue of shares for services</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInNumberOfOrdinarySharesIssued" scale="0" unitRef="shares">4,471</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:IssueOfSharesForServices" scale="0" unitRef="aud">23,249</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="INF" format="ixt:num-dot-decimal" name="imte:Issueofsharesforacquisitionofshares" scale="0" unitRef="shares">500,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfTreasuryShares" scale="0" unitRef="aud">2,060,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:LegalExpensesInRespectOfIssuance" scale="0" sign="-" unitRef="aud">139,126</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
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    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="imte:IssuedCapitalOrdinaryShares1" scale="0" unitRef="aud">32,089,997</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-390; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:LegalExpensesInRespectOfIssuance" scale="0" sign="-" unitRef="aud">62,174</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">December 31, 2021</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Issuance of shares for execution of share
    options</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="imte:IssuanceOfSharesForExecutionOfShareOptions" scale="0" unitRef="shares">2,200,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:IssuanceOfShareForExecutionOfShareOptions" scale="0" unitRef="aud">5,082,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Issuance of shares for cash</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="imte:WeightedAverageShare" scale="0" unitRef="shares">7,822,771</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:IssueOfSharesForCash" scale="0" unitRef="aud">31,424,160</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Issuance of shares
    on conversion of debts</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="imte:IssueOfSharesForConversionOfDebtSharesinShares" scale="0" unitRef="shares">1,172,563</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:IssueOfSharesForConversionOfDebt" scale="0" unitRef="aud">5,039,239</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">December 31, 2022</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="INF" format="ixt:num-dot-decimal" name="imte:IssuesOfShares" scale="0" unitRef="shares">20,524,754</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:IssuedCapitalOrdinaryShares1" scale="0" unitRef="aud">89,689,805</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_6" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">There
is only one class of share on issue being ordinary fully paid shares. Holders of ordinary shares are treated equally in all respects
regarding voting rights and with respect to the participation in dividends and in the distribution of surplus assets upon a winding up.
The fully paid ordinary shares have no par value.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_7" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>During
the year 2020, the details of shares movements are as below:</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_8" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Issue
of shares for cash</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_9" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
February 24, 2020, the Company issued <ix:nonFraction contextRef="c316" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">158,730</ix:nonFraction> shares at a share price of US$<ix:nonFraction contextRef="c316" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">6.30</ix:nonFraction> per share for a total subscription amount of US$<ix:nonFraction contextRef="c317" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="usd">1,000,000</ix:nonFraction>
(or about A$<ix:nonFraction contextRef="c317" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="aud">1,514,284</ix:nonFraction>). The proceeds from this sale of shares were used for repaying debts and working capital in the Company.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_10" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
May 12, 2020, the Company issued <ix:nonFraction contextRef="c318" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">126,984</ix:nonFraction> shares as a result of the exercise of the warrants referred to (d) below.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_11" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
September 15, 2020, the Company issued <ix:nonFraction contextRef="c319" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">450,000</ix:nonFraction> shares at a share price of US$<ix:nonFraction contextRef="c319" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">3.00</ix:nonFraction> per share for a total subscription amount of US$<ix:nonFraction contextRef="c320" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="usd">1,350,000</ix:nonFraction>
(or about A$<ix:nonFraction contextRef="c320" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="aud">1,845,000</ix:nonFraction>). The proceeds from this sale of shares were used for the Company&#8217;s operations and working capital.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_12" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
December 2, 2020, the Company issued <ix:nonFraction contextRef="c321" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">600,000</ix:nonFraction> shares at a share price of US$<ix:nonFraction contextRef="c321" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">3.00</ix:nonFraction> per share for a total subscription amount of US$<ix:nonFraction contextRef="c322" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="usd">1,800,000</ix:nonFraction>
(or about A$<ix:nonFraction contextRef="c322" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="aud">2,442,000</ix:nonFraction>). The proceeds from this sale of shares are intended to be used for working capital purposes and development of
existing and new business.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_13" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
December 21, 2020, the Company issued <ix:nonFraction contextRef="c323" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">307,692</ix:nonFraction> shares at a share price of US$<ix:nonFraction contextRef="c323" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">3.25</ix:nonFraction> per share for a total subscription amount of US$<ix:nonFraction contextRef="c324" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="usd">1,000,000</ix:nonFraction>
(or about A$<ix:nonFraction contextRef="c324" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="aud">1,319,999</ix:nonFraction>). The proceeds from this sale of shares were intended to be used for the new product design for the filter business.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 136; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->49<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 27.
ISSUED CAPITAL (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(b)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Movements
                                            in ordinary share capital (continued)</span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_14" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Issue
of shares on conversion of debt</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_15" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
July 25, 2020, the Company issued <ix:nonFraction contextRef="c325" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">700,000</ix:nonFraction> shares at a share price of US$<ix:nonFraction contextRef="c325" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">3.00</ix:nonFraction> per share for payment of debt in total of HK$<ix:nonFraction contextRef="c326" decimals="0" format="ixt:num-dot-decimal" name="imte:ConversionOfDebt" scale="0" unitRef="hkd">16,380,000</ix:nonFraction>
(equivalent to about US$<ix:nonFraction contextRef="c326" decimals="0" format="ixt:num-dot-decimal" name="imte:ConversionOfDebt" scale="0" unitRef="usd">2,100,000</ix:nonFraction> or about A$<ix:nonFraction contextRef="c326" decimals="0" format="ixt:num-dot-decimal" name="imte:ConversionOfDebt" scale="0" unitRef="aud">2,940,000</ix:nonFraction>).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_16" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
October 6, 2020, the Company issued <ix:nonFraction contextRef="c327" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">241,667</ix:nonFraction> shares at a share price of US$<ix:nonFraction contextRef="c327" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">3.90</ix:nonFraction> per share for payment of debt in total of HK$<ix:nonFraction contextRef="c328" decimals="0" format="ixt:num-dot-decimal" name="imte:ConversionOfDebt" scale="0" unitRef="hkd">5,655,000</ix:nonFraction>
(equivalent to about A$<ix:nonFraction contextRef="c328" decimals="0" format="ixt:num-dot-decimal" name="imte:ConversionOfDebt" scale="0" unitRef="aud">1,007,751</ix:nonFraction>).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_17" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
October 6, 2020, the Company issued <ix:nonFraction contextRef="c329" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">46,741</ix:nonFraction> shares for US$<ix:nonFraction contextRef="c330" decimals="0" format="ixt:num-dot-decimal" name="imte:ConversionOfDebt" scale="0" unitRef="usd">125,852</ix:nonFraction> (equivalent to about A$<ix:nonFraction contextRef="c330" decimals="0" format="ixt:num-dot-decimal" name="imte:ConversionOfDebt" scale="0" unitRef="aud">174,811</ix:nonFraction>) in interest payment on the Convertible
Notes.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_18" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Issue
of shares for services</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_19" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
September 15, 2020, the Company issued <ix:nonFraction contextRef="c331" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">4,471</ix:nonFraction> shares at a share price of US$<ix:nonFraction contextRef="c331" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">3.81</ix:nonFraction> per share for a total payment of US$<ix:nonFraction contextRef="c320" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ServicesExpense" scale="0" unitRef="usd">17,035</ix:nonFraction> (equivalent
to about A$<ix:nonFraction contextRef="c320" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ServicesExpense" scale="0" unitRef="aud">23,249</ix:nonFraction>) to a consultancy company for technical support services.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_20" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Issue
of shares for acquisition of subsidiary company</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_21" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_20"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
September 17, 2020, the Company issued a total of <ix:nonFraction contextRef="c332" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">500,000</ix:nonFraction> shares at a price of US$<ix:nonFraction contextRef="c332" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">3.00</ix:nonFraction> per share for a total payment of US$<ix:nonFraction contextRef="c333" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd">1,500,000</ix:nonFraction>
(equivalent to about A$<ix:nonFraction contextRef="c333" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="aud">2,060,000</ix:nonFraction>) for the acquisition of <ix:nonFraction contextRef="c334" decimals="2" format="ixt:num-dot-decimal" name="imte:EquityInterest" scale="-2" unitRef="pure">51</ix:nonFraction>% equity interest in Sunup Holdings Limited.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_22" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_21"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><i>During
the year 2021, the details of shares movements are as below:</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_23" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_22"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Issue
of shares for services</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_24" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_23"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
February 2, 2021, the Company issued <ix:nonFraction contextRef="c335" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">17,744</ix:nonFraction> ordinary shares at a share price of US$<ix:nonFraction contextRef="c335" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">3.6125</ix:nonFraction> per share for a total of US$<ix:nonFraction contextRef="c336" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">64,100</ix:nonFraction> (or about
A$<ix:nonFraction contextRef="c336" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueNewIssues" scale="0" unitRef="aud">84,106</ix:nonFraction>) to employees for performance remuneration.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_25" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_24"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
February 5, 2021, the Company issued <ix:nonFraction contextRef="c337" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">2,768</ix:nonFraction> ordinary shares at a share price of US$<ix:nonFraction contextRef="c338" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">3.6125</ix:nonFraction> per share for a total of US$<ix:nonFraction contextRef="c339" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">10,000</ix:nonFraction> (or about
A$<ix:nonFraction contextRef="c339" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueNewIssues" scale="0" unitRef="aud">13,176</ix:nonFraction>) to a consultant for provision of accounting and administrative services.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_26" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_25"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Issue
of shares for cash</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_27" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_26"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
February 22, 2021, the Company entered into a Securities Purchase Agreement for the sale of <ix:nonFraction contextRef="c340" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">625,000</ix:nonFraction> shares of the Company to an investor
at a price of US$<ix:nonFraction contextRef="c340" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">4.00</ix:nonFraction> per share for US$<ix:nonFraction contextRef="c341" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">2,500,000</ix:nonFraction> (approximately A$<ix:nonFraction contextRef="c341" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueNewIssues" scale="0" unitRef="aud">3,162,500</ix:nonFraction>). The Company intends to use the net cash proceeds for working
capital and development of existing and new businesses.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_28" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_27"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
March 4, 2021, the Company entered into subscription agreements in a private placement with twelve investors outside the United States
to subscribe a total of <ix:nonFraction contextRef="c342" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">573,350</ix:nonFraction> shares in the Company at a price of US$<ix:nonFraction contextRef="c342" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">4.00</ix:nonFraction> per share for a total of US$<ix:nonFraction contextRef="c343" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">2,293,400</ix:nonFraction> (approximately A$<ix:nonFraction contextRef="c343" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueNewIssues" scale="0" unitRef="aud">2,964,220</ix:nonFraction>).
The Company intends to use the net cash proceeds for building out manufacturing infrastructure and working capital.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_29" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_28"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
March 23, 2021, the Company entered into a Securities Purchase Agreement for the sale of <ix:nonFraction contextRef="c344" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">708,000</ix:nonFraction> shares of the Company at a price of
US$<ix:nonFraction contextRef="c344" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">6.50</ix:nonFraction> per share for US$<ix:nonFraction contextRef="c345" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">4,602,000</ix:nonFraction> (approximately A$<ix:nonFraction contextRef="c345" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueNewIssues" scale="0" unitRef="aud">6,046,320</ix:nonFraction>) generating net cash proceeds of approximately US$<ix:nonFraction contextRef="c344" decimals="0" format="ixt:num-dot-decimal" name="imte:OfferingCost" scale="0" unitRef="usd">4,577,000</ix:nonFraction> (approximately
A$<ix:nonFraction contextRef="c344" decimals="0" format="ixt:num-dot-decimal" name="imte:OfferingCost" scale="0" unitRef="aud">6,013,000</ix:nonFraction>) after deducting estimated expenses in connection with the offering. The Company intends to use the net cash proceeds for
developing its current businesses, corporate expenditures and general corporate purposes.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 137; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->50<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
27. ISSUED CAPITAL (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(b)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Movements
                                            in ordinary share capital (continued)</span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_30" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_29"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
July 6, 2021, the Company entered into three Securities Purchase Agreements for the total sale of <ix:nonFraction contextRef="c346" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">888,887</ix:nonFraction> ordinary shares of the Company
at a price of US$<ix:nonFraction contextRef="c346" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">3.15</ix:nonFraction> per share for a total net cash proceeds of approximately US$<ix:nonFraction contextRef="c347" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">2,765,000</ix:nonFraction> (approximately A$<ix:nonFraction contextRef="c347" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueNewIssues" scale="0" unitRef="aud">3,846,261</ix:nonFraction>) after deducting
estimated expenses in connection with the offering. The Company intends to use the net cash proceeds for the purchase of equipment for
the Company&#8217;s electronic glass business and working capital.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_31" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_30"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During
the year 2022, the details of shares movements are as below:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_32" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_31"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Issue
of shares for services</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_33" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_32"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
August 23, 2022, the Company issued <ix:nonFraction contextRef="c348" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">2,200,000</ix:nonFraction> ordinary shares at a share price of US$<ix:nonFraction contextRef="c348" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">1.59</ix:nonFraction> for a total of US$<ix:nonFraction contextRef="c349" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">3,498,000</ix:nonFraction> (or about A$<ix:nonFraction contextRef="c349" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd">5,082,000</ix:nonFraction>)
to consultants.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_34" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_33"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Issue
of shares for cash</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_35" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_34"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
March 2022, the Company issued <ix:nonFraction contextRef="c350" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">698,888</ix:nonFraction> shares at a share price of US$<ix:nonFraction contextRef="c350" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">4.50</ix:nonFraction> per share for a total subscription amount of US$<ix:nonFraction contextRef="c351" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="usd">3,145,000</ix:nonFraction> (or
about A$<ix:nonFraction contextRef="c351" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="aud">4,242,861</ix:nonFraction>). The proceeds from this sale of shares were used for the expansion of the lamination plant in USA, air filter operation,
investment in new projects and working capital.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_36" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_35"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
April 2022, the Company issued <ix:nonFraction contextRef="c352" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">732,900</ix:nonFraction> shares at a share price of US$<ix:nonFraction contextRef="c352" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">4.50</ix:nonFraction> per share for a total subscription amount of US$<ix:nonFraction contextRef="c353" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="usd">3,298,060</ix:nonFraction> (or
about A$<ix:nonFraction contextRef="c353" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="aud">4,422,963</ix:nonFraction>). The proceeds from this sale of shares were used for the expansion of the lamination plant in USA, air filter operation,
investment in new projects and working capital.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_37" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_36"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
June 29, 2022, the Company issued <ix:nonFraction contextRef="c354" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">646,173</ix:nonFraction> shares at a share price of US$<ix:nonFraction contextRef="c354" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">4.50</ix:nonFraction> per share for a total subscription amount of US$<ix:nonFraction contextRef="c355" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="usd">2,907,786</ix:nonFraction>
(or about A$<ix:nonFraction contextRef="c355" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="aud">4,219,510</ix:nonFraction>). The proceeds from this sale of shares were used for the company&#8217;s operation and working capital.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_38" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_37"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
August 2022, the Company issued <ix:nonFraction contextRef="c356" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">952,381</ix:nonFraction> shares at a share price of US$<ix:nonFraction contextRef="c356" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">1.26</ix:nonFraction> per share for a total subscription amount of US$<ix:nonFraction contextRef="c357" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="usd">1,200,000</ix:nonFraction>
(or about A$<ix:nonFraction contextRef="c357" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="aud">1,723,809</ix:nonFraction>). The proceeds from this sale of shares were used for the company&#8217;s operation and working capital.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_39" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_38"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
September 13, 2022, the Company issued <ix:nonFraction contextRef="c358" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">1,587,301</ix:nonFraction> shares at a share price of US$<ix:nonFraction contextRef="c358" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">1.26</ix:nonFraction> per share for a total subscription amount of US$<ix:nonFraction contextRef="c359" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="usd">2,000,000</ix:nonFraction>
(or about A$<ix:nonFraction contextRef="c359" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:SubscriptionCirculationRevenue" scale="0" unitRef="aud">2,904,761</ix:nonFraction>). The proceeds from this sale of shares were used for the company&#8217;s operation and working capital.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_40" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_39"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Issue
of shares on conversion of debt</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_41" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_40"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
January 10, 2022, the Company issued <ix:nonFraction contextRef="c360" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">3,205,128</ix:nonFraction> ordinary shares as a result of the conversion of US$<ix:nonFraction contextRef="c361" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IssueOfConvertibleInstruments" scale="6" unitRef="usd">10</ix:nonFraction> million convertible promissory
note dated January 3, 2022.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_42" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_41"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
January 19, 2022, the Company issued <ix:nonFraction contextRef="c362" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">664,871</ix:nonFraction> ordinary shares as a result of the conversion of HK$<ix:nonFraction contextRef="c363" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:IssueOfConvertibleInstruments" scale="6" unitRef="hkd">14</ix:nonFraction> million convertible promissory note
dated January 20, 2020.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_43" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_42"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
April 13, 2022, the Company issued <ix:nonFraction contextRef="c218" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">507,692</ix:nonFraction> ordinary shares as a result of the conversion of US$<ix:nonFraction contextRef="c364" decimals="-4" format="ixt:num-dot-decimal" name="ifrs-full:IssueOfConvertibleInstruments" scale="6" unitRef="usd">1.65</ix:nonFraction> million convertible promissory note
dated August 6, 2020.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_44" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_43"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><i>Subsequent
to the year end to the date of this report, the details of shares movement are as below:</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_45" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_44"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
February 16, 2023, the Company issued <ix:nonFraction contextRef="c365" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">163,053</ix:nonFraction> ordinary shares at a share price of US$<ix:nonFraction contextRef="c365" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">0.65</ix:nonFraction> for a total of US$<ix:nonFraction contextRef="c366" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">105,984</ix:nonFraction> (or about A$<ix:nonFraction contextRef="c366" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd">153,270</ix:nonFraction>)
to consultants.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 138; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->51<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 27.
ISSUED CAPITAL (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_46" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_45"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(c)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Convertible
                                            Notes</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_47" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_46"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>During
the year 2020, the details of convertible notes movements are as below:-</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_48" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_47"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
January 20, 2020, the Company entered into a Convertible Note Purchase Agreement for an investor to purchase from the Company a <ix:nonFraction contextRef="c214" decimals="2" format="ixt:num-dot-decimal" name="imte:ConvertiblePromissoryNotePercentage" scale="-2" unitRef="pure">10</ix:nonFraction>% convertible
promissory note (&#8220;the Note&#8221;) in the principal amount of HK$<ix:nonFraction contextRef="c213" decimals="-6" format="ixt:num-dot-decimal" name="imte:PrincipalAmount" scale="6" unitRef="hkd">14</ix:nonFraction> million (or about A$<ix:nonFraction contextRef="c213" decimals="0" format="ixt:num-dot-decimal" name="imte:PrincipalAmount" scale="0" unitRef="aud">2</ix:nonFraction>.6million or about US$<ix:nonFraction contextRef="c213" decimals="0" format="ixt:num-dot-decimal" name="imte:PrincipalAmount" scale="0" unitRef="usd">1</ix:nonFraction>.8million) maturing
in two (2) years from the date of the agreement. During the year the Company paid a total of US$<ix:nonFraction contextRef="c214" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestCostsIncurred" scale="0" unitRef="usd">125,852</ix:nonFraction> (or equivalent to about A$<ix:nonFraction contextRef="c214" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestCostsIncurred" scale="0" unitRef="aud">174,811</ix:nonFraction>)
in interest by issuance of <ix:nonFraction contextRef="c213" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">46,741</ix:nonFraction> shares in the Company. Subsequent to the balance sheet date, on January 19, 2022 the noteholder converted
the Note into a total of <ix:nonFraction contextRef="c367" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesConverted" scale="0" unitRef="shares">664,871</ix:nonFraction> shares in the Company.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_49" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_48"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
August 6, 2020, the Company entered into a convertible note purchase agreement for Nextglass Technologies Corp. to purchase from the
Company a convertible promissory note (the &#8220;NGT Note&#8221;) in the principal amount of USD1,<ix:nonFraction contextRef="c368" decimals="0" format="ixt:num-dot-decimal" name="imte:PrincipalAmount" scale="0" unitRef="usd">650,000</ix:nonFraction> maturing in two (2) years
from the date of the agreement. The NGT Note is interest free, non-secured, and each of the Company and noteholder has the right to convert
the NGT Note into shares in the Company at a price of US$<ix:nonFraction contextRef="c368" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">3.00</ix:nonFraction> per share, subject to adjustment, over the term of the NGT Note. Subsequent
to the balance sheet date, the noteholder has converted the NGT Note into <ix:nonFraction contextRef="c217" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesConverted" scale="0" unitRef="shares">507,692</ix:nonFraction> shares in the Company.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_50" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_49"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>During
the year 2022, the details of convertible notes movements are as below:-</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_51" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_50"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
January 3, 2022, the Company entered into convertible note purchase agreements with <ix:nonFraction contextRef="c237" decimals="0" format="ixt:num-dot-decimal" name="imte:NumberOfInvestors" scale="0" unitRef="pure">8</ix:nonFraction> individual investors raising a total of US$<ix:nonFraction contextRef="c237" decimals="-6" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueIssuedForServices" scale="6" unitRef="usd">10</ix:nonFraction> million
(or about A$<ix:nonFraction contextRef="c237" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesIssuedDuringPeriodValueNewIssues" scale="0" unitRef="aud">13,910,256</ix:nonFraction>) by the issuance of US$<ix:nonFraction contextRef="c237" decimals="-6" format="ixt:num-dot-decimal" name="imte:IssuanceOfConvertibleNotes" scale="6" unitRef="usd">10</ix:nonFraction> million convertible notes (&#8220;Note&#8221;). The Note bears interests at <ix:nonFraction contextRef="c369" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BorrowingsInterestRate" scale="-2" unitRef="pure">6</ix:nonFraction>% per annum
maturing in <ix:nonNumeric contextRef="c237" format="ixt-sec:duryear" name="imte:MaturityDate">2</ix:nonNumeric> years from the date of issuance of the Note. The holder of the Note has the right to convert the principal amount to shares
in the Company at a fixed conversion price of US$<ix:nonFraction contextRef="c369" decimals="2" format="ixt:num-dot-decimal" name="imte:DebtInstrumentConvertibleConversionPrice" scale="0" unitRef="usdPershares">3.12</ix:nonFraction> per share, subject to adjustment, over the term of the Note. Under the Note, the
holder of the Note cannot convert the shares in the Company if such conversion would take the noteholder over <ix:nonFraction contextRef="c237" decimals="4" format="ixt:num-dot-decimal" name="imte:ConversionOfNoteholderPercentage" scale="-2" unitRef="pure">4.99</ix:nonFraction>% shareholding in the
Company. On the same date, the notes were converted and a total of <ix:nonFraction contextRef="c237" decimals="0" format="ixt:num-dot-decimal" name="imte:SharesConverted" scale="0" unitRef="shares">3,205,128</ix:nonFraction> shares were issued.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_52" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_51"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">From
July to December 2022, the Company entered into a number of Subscription Agreements (&#8220;Subscription Agreements&#8221;) for US$<ix:nonFraction contextRef="c370" decimals="-5" format="ixt:num-dot-decimal" name="imte:SubscriptionAgreementsAmount" scale="6" unitRef="usd">5.5</ix:nonFraction>
million (or about A$<ix:nonFraction contextRef="c370" decimals="0" format="ixt:num-dot-decimal" name="imte:SubscriptionAgreementsAmount" scale="0" unitRef="aud">8,125,094</ix:nonFraction>) where each Subscriber will subscribe to a convertible note (&#8220;Note&#8221;). The Note is interest
free, unsecured and convertible into shares of eGlass Technologies Ltd. (&#8220;eGlass&#8221;), a then subsidiary of the Company, on
the date eGlass receives notice from the Australian Stock Exchange (&#8220;ASX&#8221;) that it will be admitted to the official list
of ASX, at a conversion price equal to <ix:nonFraction contextRef="c370" decimals="2" format="ixt:num-dot-decimal" name="imte:ConversionPricePercentage" scale="-2" unitRef="pure">25</ix:nonFraction>% discount to the IPO Price. However, if by the first anniversary of the date of the Agreement,
eGlass has not received notice from ASX that it will be admitted to the official list of ASX, all Notes will convert to shares of the
Company based on then 30-day VWAP multiplied by <ix:nonFraction contextRef="c370" decimals="2" format="ixt:num-dot-decimal" name="imte:ConvertToSharesPercentage" scale="-2" unitRef="pure">90</ix:nonFraction>%.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_53" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_52"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
addition, each Subscriber shall receive warrants (&#8220;Warrant&#8221;) equal to the amount of the Note. Each Warrant can subscribe,
provided that eGlass is listed on the ASX, for <ix:nonFraction contextRef="c371" decimals="0" format="ixt-sec:numwordsen" name="imte:IssuesOfShares" scale="0" unitRef="shares">one</ix:nonFraction> share in eGlass at the IPO Price for a period of <ix:nonNumeric contextRef="c372" format="ixt-sec:durwordsen" name="imte:WarrantPeriod">one year</ix:nonNumeric> after the IPO. The Warrants
are assignable and transferable prior to the IPO. If eGlass is not listed on the ASX, the Warrants will automatically expire.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_54" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_53"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(d)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Warrants</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_55" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_54"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>During
the year 2020, the details of warrants movements are as below:-</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_56" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_55"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
February 20, 2020, the Company entered into a Securities Purchase Agreement for the sale of <ix:nonFraction contextRef="c373" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">158,730</ix:nonFraction> ordinary shares of the Company and
warrants (&#8220;Warrants&#8221;) to purchase up to <ix:nonFraction contextRef="c374" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProceedsFromExerciseOfWarrants" scale="0" unitRef="usd">126,984</ix:nonFraction> ordinary shares. The Warrants were exercisable for the period of 12 months
from the date of issuance, at an exercise price of US$<ix:nonFraction contextRef="c373" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ParValuePerShare" scale="0" unitRef="usdPershares">10.50</ix:nonFraction> per share. If the volume weighted average price (&#8220;VWAP&#8221;) of the
Company&#8217;s ordinary shares on the trading day immediately prior to the exercise date is less than US$<ix:nonFraction contextRef="c374" decimals="2" format="ixt:num-dot-decimal" name="imte:PricePerShare" scale="0" unitRef="usdPershares">10.50</ix:nonFraction>, then the Warrants may
be exercised at such time by means of a cashless exercise where each Warrant exercised would receive one share without any cash payment
to the Company. On May 12, 2020, all the Warrants were exercised by means of a cashless exercise.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 139; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->52<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 27.
ISSUED CAPITAL (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(d)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Warrants
                                            (continued)</span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_57" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_56"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>During
the year 2022, the details of warrants movements are as below:-</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_58" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_57"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
January 3, 2022 in connection with the sale of the convertible note, the Company issued to the noteholders warrants to purchase up to
<ix:nonFraction contextRef="c375" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares" scale="0" unitRef="shares">2,139,032</ix:nonFraction> shares raising an additional US$<ix:nonFraction contextRef="c375" decimals="-6" format="ixt:num-dot-decimal" name="ifrs-full:ProceedsFromExerciseOfWarrants" scale="6" unitRef="usd">8</ix:nonFraction> million if all the warrants are exercised. The warrants are for a term of <ix:nonNumeric contextRef="c237" format="ixt-sec:duryear" name="imte:WarrantsTerm">2</ix:nonNumeric> years from the
date of the convertible notes and can be exercised at US$<ix:nonFraction contextRef="c237" decimals="2" format="ixt:num-dot-decimal" name="imte:PricePerShare" scale="0" unitRef="usdPershares">3.74</ix:nonFraction> for each share. Under the warrant agreement, the warrant holder cannot
exercise the warrant to subscribe for shares in the Company if such exercise would take the warrant holder over <ix:nonFraction contextRef="c237" decimals="4" format="ixt:num-dot-decimal" name="imte:WarrantHolderShareholdingPercentage" scale="-2" unitRef="pure">4.99</ix:nonFraction>% shareholding in
the Company.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_59" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_58"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
connection with the private placements in August and September 2022, the Company issued to the shareholders warrants to purchase a total
of <ix:nonFraction contextRef="c376" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares" scale="0" unitRef="shares">2,539,682</ix:nonFraction> shares raising an additional US$<ix:nonFraction contextRef="c376" decimals="-5" format="ixt:num-dot-decimal" name="ifrs-full:ProceedsFromExerciseOfWarrants" scale="6" unitRef="usd">3.2</ix:nonFraction> million, if all the warrants are exercised. The warrants are for a term of <ix:nonNumeric contextRef="c377" format="ixt-sec:duryear" name="imte:WarrantsTerm">2</ix:nonNumeric> years from
the date of the Agreement and can be exercised at US$<ix:nonFraction contextRef="c377" decimals="2" format="ixt:num-dot-decimal" name="imte:PricePerShare" scale="0" unitRef="usdPershares">1.26</ix:nonFraction> for each share. Under the warrant agreement, the warrant holder cannot exercise
the warrant to subscribe for shares in the Company if such exercise would take the warrant holder over <ix:nonFraction contextRef="c377" decimals="4" format="ixt:num-dot-decimal" name="imte:WarrantHolderShareholdingPercentage" scale="-2" unitRef="pure">4.99</ix:nonFraction>% shareholding in the Company.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_60" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_59"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(e)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Options</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_61" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_60"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
August 17, 2022, the Company filed in accordance with the requirements under the Securities Act of 1933, as amended, in order to register
<ix:nonFraction contextRef="c378" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">2,200,000</ix:nonFraction> ordinary shares, no par value per share, issuable pursuant to the Integrated Media Technology Limited 2021 Employee Share Option
Plan adopted by the Board of Directors of the Company.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_62" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_61"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">2020
Employee Share Option Plan</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_63" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_62"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
August 2020, an Employee Share Option Plan (&#8220;2020 ESOP&#8221;) was approved and established by the board. The 2020 ESOP is available
to employee, consultants and eligible persons (as the case may be) of the Company as the board may in its discretion determine. The total
number of the shares which may be offered by the Company under the 2020 ESOP shall not at any time exceed <ix:nonFraction contextRef="c379" decimals="2" format="ixt:num-dot-decimal" name="imte:EmployeeStockOwnershipPlanPercentage" scale="-2" unitRef="pure">5</ix:nonFraction>% of the Company&#8217;s total
issued shares when aggregated with the number of shares issued or that may be issued as a result of offers made at any time during the
previous 3-year period. The shares are to be issued at a price determined by the board. The options are to be issued for no consideration.
The exercise price, duration and other relevant terms of an option is to be determined by the board at its sole discretion.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_64" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_63"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
September 2020, the Company, subject to shareholders&#8221; approval, granted options to subscribe up to <ix:nonFraction contextRef="c380" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares">261,000</ix:nonFraction> ordinary shares for
employees, directors and consultants under the 2020 ESOP. This term of the option is two years and have vesting period of the option
holder over a two year vesting period. The exercise prices will range from US$<ix:nonFraction contextRef="c381" decimals="2" format="ixt:num-dot-decimal" name="imte:PricePerShare" scale="0" unitRef="usdPershares">3.50</ix:nonFraction> to US$<ix:nonFraction contextRef="c382" decimals="2" format="ixt:num-dot-decimal" name="imte:PricePerShare" scale="0" unitRef="usdPershares">3.70</ix:nonFraction> per share. Each option when exercised will
entitle the option holder to one ordinary share in the Company. Options will be able to be exercisable on or before an expiry date, will
not carry any voting or dividend rights and will not be transferable except on death of the option holder. In September 2021 these options
and the 2020 ESOP were cancelled by the Board.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_65" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_64"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">2021
Employee Share Option Plan</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_66" id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_65"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
December 2021, the Company approved a new Employee Share Option Plan (&#8220;2021 ESOP&#8221;). The 2021 ESOP is available to employee,
consultants, and eligible persons (as the case may be) of the Company [upon determined by the Remuneration Committee or other body/ person
as determined by the Board] and at the absolute discretion of the Board. The 2021 ESOP is valid for <ix:nonNumeric contextRef="c3" format="ixt-sec:duryear" name="imte:ShareOptionTerm">10</ix:nonNumeric> years term. The shares are to
be issued at a price determined by the Board. The options are to be issued for no consideration. The exercise price, duration and other
relevant terms of an option is to determine by the Board at its sole discretion. The total number of the shares which may be offered
by the Company under the ESOP shall not at any time exceed <ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="imte:ExceedPercentage" scale="-2" unitRef="pure">20</ix:nonFraction>% of the Company&#8217;s total issued shares when aggregated with the number
of shares issued or that may be issued as a result of offers made at any time during the previous 3-year period, the limit imposed under
the Australian Securities and Investments Commission Class Order 14/1001.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_66"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
at December 31, 2022, the Company had no employee share option issued and outstanding in respect to the 2021 ESOP.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 140; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->53<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="imte_DisclosureOfReserves-c0_cont_1" escape="true" name="imte:DisclosureOfReserves"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
28. RESERVES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfReserves-c0_cont_2" id="imte_DisclosureOfReserves-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(a)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
                                            translation reserve comprises all foreign currency differences arising from the translation
                                            of the financial statements of foreign operations to Australian dollars.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfReserves-c0_cont_3" id="imte_DisclosureOfReserves-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(b)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(i)
                                            In 2020, the movement in other reserves represents the release of the reserve to accumulated
                                            losses as a result of the disposal of the subsidiary Marvel Digital Limited and its subsidiaries
                                            (Note 25).</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_DisclosureOfReserves-c0_cont_4" id="imte_DisclosureOfReserves-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(ii)
                                            In 2021, the movement in other reserves represents the release of the reserve to accumulated
                                            losses as a result of the disposal of the subsidiary GOXD International Limited and its subsidiaries
                                            (Note 25).</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5IN; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>



</div><div>

</div><ix:continuation id="imte_DisclosureOfReserves-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(iii)
                                            In 2022, the movement in other reserves represents the release of the reserve to accumulated
                                            losses as a result of the disposal of the investment in Financial Assets at Fair Value Through
                                            other Comprehensive Income and the acquisition of a subsidies company. (Note 26(c)).</span></td>
</tr></table></ix:continuation><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfCommitmentsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
29. COMMITMENTS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_2" id="_DisclosureOfCommitmentsExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(a)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Non-cancellable
                                            operating leases</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_3" id="_DisclosureOfCommitmentsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group had total future minimum lease payments for rent office under non-cancellable leases falling due as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5IN; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_4" id="_DisclosureOfCommitmentsExplanatory-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"><b>Consolidated</b></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Within one year</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:LeaseLiabilitiesOneYears" scale="0" unitRef="aud">19,925</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:LeaseLiabilitiesOneYears" scale="0" unitRef="aud">9,113</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">In the second to fifth
    years, inclusive</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-391; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GrossLeaseLiabilities" scale="0" unitRef="aud">33,208</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GrossLeaseLiabilities" scale="0" unitRef="aud">9,113</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>




</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_5" id="_DisclosureOfCommitmentsExplanatory-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(b)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">License
                                            Agreement with Versitech Limited</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_6" id="_DisclosureOfCommitmentsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
the prior year in 2021, a then subsidiary of the Company held a license agreement with Versitech Limited in respect to the sharing of
income arising from the intellectual property rights in the video encoding and transmission worldwide where certain royalty fee and sublicense
fees were to be paid under certain conditions. During the year 2021, there was no royalty and sublicense fee paid or payable to Veritech.
On December 8, 2021, the Group disposed the subsidiary holding this license agreement.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCommitmentsExplanatory-c0_cont_7" id="_DisclosureOfCommitmentsExplanatory-c0_cont_6"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(c)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Capital
                                            commitments</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfCommitmentsExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
of December 31, 2022 the Group had no capital commitment. In the prior year as of December 31, 2021, the Group had capital commitment
for purchasing lamination productions lines of A$<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CapitalCommitments" scale="0" unitRef="aud">16,040,885</ix:nonFraction> (approximately US$<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CapitalCommitments" scale="0" unitRef="usd">11,350,000</ix:nonFraction>).</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 141; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->54<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c3" continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_1" escape="true" name="ifrs-full:DisclosureOfFinancialRiskManagementExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 30.
FINANCIAL RISK MANAGEMENT </b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_2" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(a)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Financial risk
                                 management objectives</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_3" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group is exposed to financial risk through the normal course of their business operations. The key risks impacting the Group&#8217;s
financial instruments are considered to be interest rate risk, foreign currency risk, liquidity risk, credit risk and capital risk. The
Group&#8217;s financial instruments exposed to these risks are cash and short term deposits, receivables, trade payables and borrowings.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_4" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group&#8217;s chief executive officer for operations monitors the Group&#8217;s risks on an ongoing basis and report to the Board.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_5" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(b)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest rate
                                 risk management</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_6" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group is exposed to interest rate risk (primarily on its cash and bank balances, amount due to ultimate holding company, and borrowings),
which is the risk that a financial instrument&#8217;s value will fluctuate as a result of changes in the market interest rates on interest-bearing
financial instruments.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_7" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group has adopted a policy of ensuring it maintains adequate cash and cash equivalents balances available at call. These accounts currently
earn low interests.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_8" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
sensitivity analyses below have been determined based on the exposure to interest rates at the reporting date and the stipulated change
taking place at the beginning of the financial year and held constant throughout the reporting period. A 50 basis point increase or decrease
represents management&#8217;s assessment of the possible change in interest rates.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_9" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At
reporting date, if interest rates had increased/decreased by 50 basis points from the weighted average effective rate for the year, with
other variables constant, the profit for the year would have been A$<ix:nonFraction contextRef="c44" decimals="0" format="ixt:num-dot-decimal" name="imte:weightedAverageEffectiveRate" scale="0" unitRef="aud">30</ix:nonFraction> lower (2021: A$<ix:nonFraction contextRef="c235" decimals="0" format="ixt:num-dot-decimal" name="imte:weightedAverageEffectiveRate" scale="0" unitRef="aud">1,019</ix:nonFraction> lower) / A$<ix:nonFraction contextRef="c45" decimals="0" format="ixt:num-dot-decimal" name="imte:weightedAverageEffectiveRate" scale="0" unitRef="aud">30</ix:nonFraction> higher (2021: A$<ix:nonFraction contextRef="c236" decimals="0" format="ixt:num-dot-decimal" name="imte:weightedAverageEffectiveRate" scale="0" unitRef="aud">1,019</ix:nonFraction> higher).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_10" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
following table summarizes interest rate risk for the Group, together with effective interest rates as at the reporting date.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_11" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_10"><ix:nonNumeric contextRef="c3" continuedAt="_ScheduleOfCondensedFinancialStatementsTableTextBlock-c3_cont_1" escape="true" name="srt:ScheduleOfCondensedFinancialStatementsTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="14" style="font-family: Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Consolidated</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Weighted<br/>
    average effective<br/>
    interest<br/>
    rate</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Floating<br/>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Non-interest<br/>
    bearing<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Total<br/>
    A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Financial Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c395" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RestrictedCashAndCashEquivalents" scale="0" unitRef="aud">594</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c396" decimals="0" format="ixt:num-dot-decimal" name="imte:CashAndBankBalancesNoninterestBearing" scale="0" unitRef="aud">78,499</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:CashAndBankBalancesTotal" scale="0" unitRef="aud">79,093</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Trade and other receivables</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-392; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c396" decimals="0" format="ixt:num-dot-decimal" name="imte:TradeAndOtherReceivablesNoninterestBearing" scale="0" unitRef="aud">4,002,844</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:TradeAndOtherReceivablesTotal" scale="0" unitRef="aud">4,002,844</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;Other assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-393; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c396" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherAssetsNoninterestBearing" scale="0" unitRef="aud">2,477,392</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherAssetsTotal" scale="0" unitRef="aud">2,477,392</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Due from associated company</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-394; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c396" decimals="0" format="ixt:num-dot-decimal" name="imte:DueFromAssociatedCompanyNoninterestBearing" scale="0" unitRef="aud">698,323</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:DueFromAssociatedCompanyTotal" scale="0" unitRef="aud">698,323</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Due from former group
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    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-395; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c396" decimals="0" format="ixt:num-dot-decimal" name="imte:DueFromFormerGroupCompanieNoninterestBearing" scale="0" unitRef="aud">7,829,668</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:DueFromFormerGroupCompanieTotal" scale="0" unitRef="aud">7,829,668</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total Financial Assets</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c395" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssets" scale="0" unitRef="aud">594</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c396" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalFinancialAssetsNoninterestBearing" scale="0" unitRef="aud">15,086,726</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalFinancialAssetsTotal" scale="0" unitRef="aud">15,087,320</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Financial Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Trade and other liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="imte:TradeAndOtherLiabilitiesWeightedAverageEffectiveInterestRateinDollars" scale="-2" unitRef="pure">8</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-396; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c396" decimals="0" format="ixt:num-dot-decimal" name="imte:TradeAndOtherLiabilitiesNoninterestBearing" scale="0" unitRef="aud">1,020,604</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:TradeAndOtherLiabilitiesTotal" scale="0" unitRef="aud">1,020,604</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Derivative financial instruments</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="imte:DerivativeFinancialInstrumentsWeightedAverageEffectiveInterestRateinDollars" scale="-2" unitRef="pure">10</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c395" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentDerivativeFinancialLiabilities" scale="0" unitRef="aud">2,409,526</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-397; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:DerivativeFinancialInstrumentsTotal" scale="0" unitRef="aud">2,409,526</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Convertible promissory notes</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="imte:ConvertiblePromissoryNotesWeightedAverageEffectiveInterestRate" scale="-2" unitRef="pure">10</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c395" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NotesAndDebenturesIssued" scale="0" unitRef="aud">7,554,633</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-398; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:ConvertiblePromissoryNotesTotal" scale="0" unitRef="aud">7,554,633</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Warrant liabilities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-399; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c396" decimals="0" format="ixt:num-dot-decimal" name="imte:WarrantLiabilitiesNoninterestBearing" scale="0" unitRef="aud">3,566,433</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:WarrantLiabilitiesTotal" scale="0" unitRef="aud">3,566,433</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total Financial Liabilities</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c395" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinancialLiabilities" scale="0" unitRef="aud">9,964,159</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c396" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalFinancialLiabilitiesNoninterestBearing" scale="0" unitRef="aud">4,587,037</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalFinancialLiabilitiesTotal" scale="0" unitRef="aud">14,551,196</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b>&#160;</span></p></ix:nonNumeric></ix:continuation><div>


</div><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 142; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->55<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 30.
FINANCIAL RISK MANAGEMENT (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
<tr style="vertical-align: top">
<td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(b)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Interest rate
                                 risk management (continued)</span></td></tr>
</table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_12" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_11"><ix:continuation id="_ScheduleOfCondensedFinancialStatementsTableTextBlock-c3_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="14" style="font-family: Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Consolidated</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Weighted<br/>
    average<br/> effective interest<br/> rate</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Floating<br/>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Non-interest
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total<br/>
    A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Financial Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash and
    cash equivalents</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="4" format="ixt:num-dot-decimal" name="imte:CashAndCashEquivalentsWeightedAverageEffectiveInterestRate" scale="-2" unitRef="pure">0.18</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c397" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RestrictedCashAndCashEquivalents" scale="0" unitRef="aud">203,857</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c398" decimals="0" format="ixt:num-dot-decimal" name="imte:CashAndBankBalancesNoninterestBearing" scale="0" unitRef="aud">70,910</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:CashAndBankBalancesTotal" scale="0" unitRef="aud">274,767</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Trade and other receivables</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-400; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c398" decimals="0" format="ixt:num-dot-decimal" name="imte:TradeAndOtherReceivablesNoninterestBearing" scale="0" unitRef="aud">486,121</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:TradeAndOtherReceivablesTotal" scale="0" unitRef="aud">486,121</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Other
    assets</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-401; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c398" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherAssetsNoninterestBearing" scale="0" unitRef="aud">13,465,831</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherAssetsTotal" scale="0" unitRef="aud">13,465,831</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total Financial Assets</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c397" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinancialAssets" scale="0" unitRef="aud">203,857</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c398" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalFinancialAssetsNoninterestBearing" scale="0" unitRef="aud">14,022,862</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalFinancialAssetsTotal" scale="0" unitRef="aud">14,226,719</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Financial Liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Trade and other payables</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="imte:TradeAndOtherPayablesWeightedAverageEffectiveInterestRate" scale="-2" unitRef="pure">8</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-402; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c398" decimals="0" format="ixt:num-dot-decimal" name="imte:TradeAndOtherPayablesNoninterestBearing" scale="0" unitRef="aud">2,424,717</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:TradeAndOtherPayablesTotal" scale="0" unitRef="aud">2,424,717</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-405; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:ConvertiblePromissoryNotesTotal" scale="0" unitRef="aud">4,311,416</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total Financial Liabilities</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c397" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinancialLiabilities" scale="0" unitRef="aud">4,311,416</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c398" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalFinancialLiabilitiesNoninterestBearing" scale="0" unitRef="aud">4,501,622</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalFinancialLiabilitiesTotal" scale="0" unitRef="aud">8,813,038</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_13" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_12"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(c)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Foreign
                                            currency risk</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_14" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group has net assets denominated in certain foreign currencies as at 31 December 2022. Foreign currency denominated financial assets
and liabilities which expose the Group to currency risk are disclosed below. The amounts are those reported to key management translated
into AUD at the following closing rates, HKD <ix:nonFraction contextRef="c0" decimals="5" format="ixt:num-dot-decimal" name="imte:ClosingForeignExchangeRates" scale="0" unitRef="hkdPershares">0.18776</ix:nonFraction>, USD <ix:nonFraction contextRef="c0" decimals="5" format="ixt:num-dot-decimal" name="imte:ClosingForeignExchangeRates" scale="0" unitRef="usdPershares">1.46632</ix:nonFraction>, RMB <ix:nonFraction contextRef="c0" decimals="5" format="ixt:num-dot-decimal" name="imte:ClosingForeignExchangeRates" scale="0" unitRef="cnyPershares">0.21253</ix:nonFraction> GBP <ix:nonFraction contextRef="c0" decimals="5" format="ixt:num-dot-decimal" name="imte:ClosingForeignExchangeRates" scale="0" unitRef="gbpPershares">1.77274</ix:nonFraction>, EUR <ix:nonFraction contextRef="c0" decimals="5" format="ixt:num-dot-decimal" name="imte:ClosingForeignExchangeRates" scale="0" unitRef="eurPershares">1.59614</ix:nonFraction> KRW <ix:nonFraction contextRef="c0" decimals="5" format="ixt:num-dot-decimal" name="imte:ClosingForeignExchangeRates" scale="0" unitRef="krwPershares">0.00116</ix:nonFraction> and MYR <ix:nonFraction contextRef="c0" decimals="5" format="ixt:num-dot-decimal" name="imte:ClosingForeignExchangeRates" scale="0" unitRef="myrPershares">0.33208</ix:nonFraction>:&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_15" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_14"><ix:nonNumeric contextRef="c3" continuedAt="_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory-c3_cont_1" escape="true" name="ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="46" style="border-bottom: Black 1.5pt solid; text-align: center"><b>Consolidated</b></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="22" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Short
    term exposure</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="22" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Long
    term exposure</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>HKD</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>USD</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>GBP</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>EUR</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>MYR</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>KRW</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>HKD</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>USD</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>GBP</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>MYR</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>KRW</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif">31 December 2022</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif">Financial assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>
</div><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 143; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->56<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 30.
FINANCIAL RISK MANAGEMENT (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(c)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Foreign
                                            currency risk (continued)</span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_16" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_15"><ix:continuation id="_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory-c3_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-481; font-family: Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-
    Trade and other receivables</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c401" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherReceivables" scale="0" unitRef="cny">21,851</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-482; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-483; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-484; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c401" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherFinancialAssets" scale="0" unitRef="hkd">63,841</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c401" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherFinancialAssets" scale="0" unitRef="usd">13,323,142</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c401" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherFinancialAssets" scale="0" unitRef="cny">78,576</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-485; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-486; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-487; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Financial
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-
    Trade and other liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c401" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayables" scale="0" unitRef="hkd">712,801</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c401" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayables" scale="0" unitRef="usd">1,142,816</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c401" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayables" scale="0" unitRef="cny">125,876</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-488; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-489; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-490; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-
    Amounts due to related companies</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-491; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c401" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmountsPayableRelatedPartyTransactions" scale="0" unitRef="usd">247,406</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-492; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-493; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-494; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-495; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-
    Convertible promissory notes</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c401" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NotesAndDebenturesIssued" scale="0" unitRef="hkd">2,512,137</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c401" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NotesAndDebenturesIssued" scale="0" unitRef="usd">1,799,278</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-496; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-497; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-498; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-499; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">-
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c401" decimals="0" format="ixt:num-dot-decimal" name="imte:DerivatesOnFinancialStatements" scale="0" sign="-" unitRef="hkd">1,220,904</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c401" decimals="0" format="ixt:num-dot-decimal" name="imte:DerivatesOnFinancialStatements" scale="0" sign="-" unitRef="usd">1,100,099</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-500; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-501; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-502; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-503; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total
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    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c401" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NetDebt" scale="0" unitRef="usd">9,678,741</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c401" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NetDebt" scale="0" sign="-" unitRef="cny">12,154</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: hidden-fact-504; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_17" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
following table illustrates the sensitivity of loss and equity in regard to the Group&#8217;s financial assets and financial liabilities
and the HK$/AUD exchange rate, US$/AUD exchange rate and RMB/AUD exchange rate and assure &#8220;all other things being equal&#8217;.
<ix:nonNumeric contextRef="c0" name="imte:FinancialAssetsAndLiabilitiesExchangeRateDescription">It assumes a +/- 5% change of the AUD/HK$ exchange rate for the year ended at December 31, 2021 (2020: 5%). A +/- 5% change is considered
for the AUD/US$ exchange rate (2020: 5%). A +/- 10% change is considered for the AUD/RMB exchange rate (2020: 10%).</ix:nonNumeric> These percentages
have been determined based on the average market volatility in exchange rates in the previous twelve (12) months. The sensitivity analysis
is based on the Group&#8217;s foreign currency financial instruments held at each reporting date and also takes into account forward
exchange contracts that offset effects from changes in currency exchange rates.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 144; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->57<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 30.
FINANCIAL RISK MANAGEMENT (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(c)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Foreign
                                            currency risk (continued)</span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_18" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
the AUD had strengthened against the HK$ by <ix:nonFraction contextRef="c383" decimals="2" format="ixt:num-dot-decimal" name="imte:ForeignCurrencyForwardExchangePercentage" scale="-2" unitRef="pure">5</ix:nonFraction>% (2021: <ix:nonFraction contextRef="c384" decimals="2" format="ixt:num-dot-decimal" name="imte:ForeignCurrencyForwardExchangePercentage" scale="-2" unitRef="pure">5</ix:nonFraction>%), the US$ by <ix:nonFraction contextRef="c385" decimals="2" format="ixt:num-dot-decimal" name="imte:ForeignCurrencyForwardExchangePercentage" scale="-2" unitRef="pure">5</ix:nonFraction>% (2021: <ix:nonFraction contextRef="c386" decimals="2" format="ixt:num-dot-decimal" name="imte:ForeignCurrencyForwardExchangePercentage" scale="-2" unitRef="pure">5</ix:nonFraction>%) and the RMB by <ix:nonFraction contextRef="c387" decimals="2" format="ixt:num-dot-decimal" name="imte:ForeignCurrencyForwardExchangePercentage" scale="-2" unitRef="pure">10</ix:nonFraction>% (2021: <ix:nonFraction contextRef="c388" decimals="2" format="ixt:num-dot-decimal" name="imte:ForeignCurrencyForwardExchangePercentage" scale="-2" unitRef="pure">10</ix:nonFraction>%) respectively then
this would have had the following impact:&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_19" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_18"><ix:nonNumeric contextRef="c3" continuedAt="_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory-c3_cont_1" escape="true" name="ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="30" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Consolidated</b></span></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
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  <tr style="vertical-align: bottom">
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    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 10%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">31
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    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c403" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfitLossForTheYear" scale="0" sign="-" unitRef="usd">734,539</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-507; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c403" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfitLossForTheYear" scale="0" sign="-" unitRef="myr">65,141</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c403" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfitLossForTheYear" scale="0" unitRef="krw">6,947</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">31
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    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c404" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfitLossForTheYear" scale="0" unitRef="hkd">215,433</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c404" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfitLossForTheYear" scale="0" sign="-" unitRef="usd">483,937</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c404" decimals="0" format="ixt:num-dot-decimal" name="imte:ProfitLossForTheYear" scale="0" unitRef="cny">1,215</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-508; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-509; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-510; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_20" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_19"><ix:continuation continuedAt="_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory-c3_cont_2" id="_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory-c3_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c403" decimals="0" format="ixt:num-dot-decimal" name="imte:EquityRisk" scale="0" unitRef="krw">6,947</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c403" decimals="0" format="ixt:num-dot-decimal" name="imte:EquityRisk" scale="0" sign="-" unitRef="aud">799,373</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">31
    December 2021</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c404" decimals="0" format="ixt:num-dot-decimal" name="imte:EquityRisk" scale="0" unitRef="hkd">215,433</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c404" decimals="0" format="ixt:num-dot-decimal" name="imte:EquityRisk" scale="0" sign="-" unitRef="usd">483,937</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-513; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-514; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-515; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-516; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c404" decimals="0" format="ixt:num-dot-decimal" name="imte:EquityRisk" scale="0" sign="-" unitRef="aud">267,289</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_21" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_20"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
the AUD had weakened against the HK$ by <ix:nonFraction contextRef="c389" decimals="2" format="ixt:num-dot-decimal" name="imte:ForeignCurrencyForwardExchangePercentage" scale="-2" unitRef="pure">5</ix:nonFraction>% (2021: <ix:nonFraction contextRef="c390" decimals="2" format="ixt:num-dot-decimal" name="imte:ForeignCurrencyForwardExchangePercentage" scale="-2" unitRef="pure">5</ix:nonFraction>%), the US$ by <ix:nonFraction contextRef="c391" decimals="2" format="ixt:num-dot-decimal" name="imte:ForeignCurrencyForwardExchangePercentage" scale="-2" unitRef="pure">5</ix:nonFraction>% (2021: <ix:nonFraction contextRef="c392" decimals="2" format="ixt:num-dot-decimal" name="imte:ForeignCurrencyForwardExchangePercentage" scale="-2" unitRef="pure">5</ix:nonFraction>%) and the RMB by <ix:nonFraction contextRef="c393" decimals="2" format="ixt:num-dot-decimal" name="imte:ForeignCurrencyForwardExchangePercentage" scale="-2" unitRef="pure">10</ix:nonFraction>% (2021: <ix:nonFraction contextRef="c394" decimals="2" format="ixt:num-dot-decimal" name="imte:ForeignCurrencyForwardExchangePercentage" scale="-2" unitRef="pure">10</ix:nonFraction>%) respectively then this
would have had the following impact:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_22" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_21"><ix:continuation continuedAt="_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory-c3_cont_3" id="_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory-c3_cont_2"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="30" style="font-family: Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Consolidated</b></span></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="30" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Loss
    for the year</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>RMB</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
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    <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">31
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</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_23" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_22"><ix:continuation id="_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory-c3_cont_3"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 10%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">31
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    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c405" decimals="0" format="ixt:num-dot-decimal" name="imte:EquityRisk" scale="0" unitRef="usd">734,539</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-522; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c405" decimals="0" format="ixt:num-dot-decimal" name="imte:EquityRisk" scale="0" unitRef="gbp">2,936</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c405" decimals="0" format="ixt:num-dot-decimal" name="imte:EquityRisk" scale="0" unitRef="eur">3,609</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c405" decimals="0" format="ixt:num-dot-decimal" name="imte:EquityRisk" scale="0" unitRef="myr">65,141</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c405" decimals="0" format="ixt:num-dot-decimal" name="imte:EquityRisk" scale="0" sign="-" unitRef="krw">6,947</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c405" decimals="0" format="ixt:num-dot-decimal" name="imte:EquityRisk" scale="0" unitRef="aud">799,373</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">31
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    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c406" decimals="0" format="ixt:num-dot-decimal" name="imte:EquityRisk" scale="0" sign="-" unitRef="hkd">215,433</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c406" decimals="0" format="ixt:num-dot-decimal" name="imte:EquityRisk" scale="0" sign="-" unitRef="cny">1,215</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-524; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_24" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_23"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Exposures
to foreign exchange rates vary during the year depending on the volume of overseas transactions. Nonetheless, the analysis above is considered
to be representative of the Group&#8217;s exposure to currency risk.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 145; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->58<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 30.
FINANCIAL RISK MANAGEMENT (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_25" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_24"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(d)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Liquidity
                                            risk management</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_26" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_25"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Prudent
liquidity risk management implies maintaining sufficient cash and term deposits, the availability of funding through an adequate amount
of committed credit facilities and the ability to close out market positions. The Group manages liquidity risk by continuously monitoring
forecast and actual cash flows and matching the maturity profiles of financial assets and liabilities.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_27" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_26"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
following tables detail the Group&#8217;s remaining contractual maturity for its non-derivative financial liabilities based on the agreed
repayment terms or the earliest date on which the Group can be required to pay. The table has been drawn up based on the undiscounted
cash flows of financial liabilities and include both interest and principal cash flows.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_28" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_27"><ix:nonNumeric contextRef="c3" continuedAt="_MaturityAnalysisForDerivativeFinancialLiabilities-c3_cont_1" escape="true" name="ifrs-full:MaturityAnalysisForDerivativeFinancialLiabilities"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</table><p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_29" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_28"><ix:continuation id="_MaturityAnalysisForDerivativeFinancialLiabilities-c3_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_30" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_29"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(e)</span></td><td><span style="font-family: Times New Roman, Times, Serif">Credit risk</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_31" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_30"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Credit
risk refers to the risk that a counter-party will default on its contractual obligations resulting in a financial loss to the Group.
The Group&#8217;s potential concentration of credit risk consists mainly of cash deposits with banks and trade receivables with its customers.
The Group&#8217;s short term cash surpluses are placed with banks that have investment grade ratings. The Group considers the credit
standing of counterparties and customers when making deposits and sales, respectively, to manage the credit risk. The Group does not
have any material credit risk exposure to any single debtor or group of debtors under financial instruments entered into by the Group.
Considering the nature of the business at current, the Group believes that the credit risk is not material to the Group&#8217;s operations.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_32" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_31"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
maximum exposure to credit risk, excluding the value of any collateral or other security, at the end of the reporting period, to financial
assets, is represented by the carrying amount of cash and bank balances, trade and other receivables, net of any provisions for doubtful
debts, as disclosed in the consolidated statement of financial positions and notes to the consolidated financial statements.&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 146; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->59<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
30. FINANCIAL RISK MANAGEMENT (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_33" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_32"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(f)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Fair value
                                 of financial instruments</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_34" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_33"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
following liability is recognized and measured at fair value on a recurring basis:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_35" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_34"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">-
Derivative financial instruments</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_36" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_35"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Fair
value hierarchy</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_37" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_36"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">All
assets and liabilities for which fair value is measured or disclosed are categorized according to the fair value hierarchy as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_38" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_37"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level
1: Quoted prices (unadjusted) in active markets for identical assets or liabilities.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_39" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_38"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level
2: Inputs other than quoted prices included in level 1 that are observable for the asset or liability, either directly or indirectly.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_40" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_39"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level
3: Inputs for the asset or liability that are not based on observable market data (unobservable inputs).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_41" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_40"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Recognized
fair value measurements</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_42" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_41"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
following table sets out the Group&#8217;s assets and liabilities that are measured at fair value in the consolidated financial statements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_43" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_42"><ix:nonNumeric contextRef="c3" escape="true" name="ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Level 2</b></span></td><td><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>A$</b></span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Derivative financial instruments</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">December 31, 2022</span></td><td style="width: 1%; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c419" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments" scale="0" unitRef="aud">2,409,526</ix:nonFraction></span></td><td style="width: 1%; padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">December 31, 2021</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c420" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments" scale="0" unitRef="aud">2,321,003</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_44" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_43"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group does not have any assets and liabilities that qualify for the level 1 category. There were no transfers between level 1, 2 and
3 during the year.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_45" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_44"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">An
instrument is included in level 2 if the financial instrument is not traded in an active market and if the fair value is determined by
using valuation techniques based on the maximum use of observable market data for all significant inputs. For the derivatives, the Group
uses the estimated fair value of financial instruments determined by using available market information and appropriate valuation methods,
including relevant credit risks. The estimated fair value approximates to the price that would be received to sell an asset or paid to
transfer a liability in an orderly transaction between market participants at the measurement date. Specific valuation techniques used
to value financial instruments include:</span></p><p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_46" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_45"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">quoted
                                            market prices or dealer quotes for similar instruments; and</span></td>
</tr><tr style="vertical-align: top; text-align: justify">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
     </table></ix:continuation><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_47" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_46"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">binomial
                                            options pricing models.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p></ix:continuation><div>

</div><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 147; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->60<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 30.
FINANCIAL RISK MANAGEMENT (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">(f)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Fair value
                                 of financial instruments (continued)</span></td></tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_48" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_47"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
reconciliation of the opening and closing fair value balance of level 2 financial instruments is provided below:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_49" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_48"><ix:nonNumeric contextRef="c3" escape="true" name="ifrs-full:DisclosureOfFairValueMeasurementOfAssetsExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font-family: Times New Roman, Times, Serif">&#160;</td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><b>Consolidated</b></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Put Option<br/> A$</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%"><span style="font-family: Times New Roman, Times, Serif">At January 1, 2022</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c421" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue" scale="0" unitRef="aud">2,321,003</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issuance of put option at fair value</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c422" decimals="0" format="ixt:num-dot-decimal" name="imte:IssuanceOfDerivativesAtFairValue" scale="0" unitRef="aud">870,546</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Gain included in profit
    or loss on change in fair value</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c422" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" scale="0" sign="-" unitRef="aud">782,023</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2022</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c423" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue" scale="0" unitRef="aud">2,409,526</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_50" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_49"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Disclosed
fair values</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_51" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_50"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group also has assets and liabilities which are not measured at fair values, but for which fair values are disclosed in the notes to
the consolidated financial statements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_52" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_51"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Due
to their short term nature, the carrying amounts of trade receivables (refer to Note 11) and payables (refer to Note 19) are assumed
to approximate their fair values because the impact of discounting is not significant.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_53" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_52"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(g)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Capital
                                            management risk</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_54" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_53"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Group&#8217;s objective when managing capital are to safeguard the Group&#8217;s ability to continue as a going concern and to maintain
a strong capital base sufficient to maintain future development of its business. In order to maintain or adjust the capital structure,
the Group may return capital to shareholders, issue new shares or sell assets to reduce debts. The Group&#8217;s focus has been to raise
sufficient funds through equity to fund its business activities.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_55" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_54"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">There
were no changes to the Group&#8217;s approach to capital management during the year. Risk management policies and procedures are established
with regular monitoring and reporting.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_56" id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_55"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Neither
the Company nor any of its subsidiaries are subject to externally imposed capital requirements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfFinancialRiskManagementExplanatory-c3_cont_56"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
capital structure of the Group consists of equity attributable to equity holders of the parent, comprising issued capital, reserves and
accumulated loss or retained earnings as disclosed in Notes 28 and 29 respectively.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 148; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->61<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="imte_NoteRelatedPartiesTextBlock-c0_cont_1" escape="true" name="imte:NoteRelatedPartiesTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 31.
RELATED PARTIES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="imte_NoteRelatedPartiesTextBlock-c0_cont_2" id="imte_NoteRelatedPartiesTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(a)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Transactions
                                            with directors</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_NoteRelatedPartiesTextBlock-c0_cont_3" id="imte_NoteRelatedPartiesTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During
the years ended December 31, 2022, 2021 and 2020, the remuneration of directors of the Company was as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_NoteRelatedPartiesTextBlock-c0_cont_4" id="imte_NoteRelatedPartiesTextBlock-c0_cont_3"><ix:nonNumeric contextRef="c0" continuedAt="imte_ScheduleOfRemunerationOfDirectorsOfTheCompanytableTextBlock-c0_cont_1" escape="true" name="imte:ScheduleOfRemunerationOfDirectorsOfTheCompanytableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif"><b>Consolidated</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2020<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short term benefits
    <sup>(1)</sup></span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" id="ix_39_fact" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="0" unitRef="usd">655,011</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" id="ix_40_fact" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="0" unitRef="usd">730,743</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" id="ix_41_fact" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="0" unitRef="usd">780,832</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Post-employment benefits</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-551; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-552; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-553; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseInProfitOrLoss" scale="0" unitRef="usd">655,011</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseInProfitOrLoss" scale="0" unitRef="usd">730,743</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseInProfitOrLoss" scale="0" unitRef="usd">780,832</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><sup>&#160;</sup></span></p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="imte_NoteRelatedPartiesTextBlock-c0_cont_5" id="imte_NoteRelatedPartiesTextBlock-c0_cont_4"><ix:continuation id="imte_ScheduleOfRemunerationOfDirectorsOfTheCompanytableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><sup>(1)</sup></span></td><td style="text-align: justify"><ix:footnote id="ix_4_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif">In 2020 and 2021, the director remuneration relating to our then CEO, was provided by a company which our then Company Secretary and Chief Financial Officer has control.</span></ix:footnote></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p></ix:continuation></ix:continuation><div>




</div><div>

</div><ix:continuation continuedAt="imte_NoteRelatedPartiesTextBlock-c0_cont_6" id="imte_NoteRelatedPartiesTextBlock-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(b)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Other
                                            related party transactions</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_NoteRelatedPartiesTextBlock-c0_cont_7" id="imte_NoteRelatedPartiesTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During
the years ended December 31, 2022, 2021 and 2020, the Group has the following material transactions with its related parties:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_NoteRelatedPartiesTextBlock-c0_cont_8" id="imte_NoteRelatedPartiesTextBlock-c0_cont_7"><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,<br/>
                                            2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>A$</b></span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest charged to an associate
    company</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestIncomeOnAvailableforsaleFinancialAssets" scale="0" unitRef="aud">10,921</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-554; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-555; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue received from related
    parties <sup>(1)</sup></span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-556; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-557; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" id="ix_42_fact" name="ifrs-full:AmountsReceivableRelatedPartyTransactions" scale="0" unitRef="aud">8,490</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General consultancy and management
    fee paid to a related party <sup>(1)</sup></span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-558; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-559; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" id="ix_43_fact" name="ifrs-full:GeneralAndAdministrativeExpense" scale="0" unitRef="aud">282,971</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase of products from
    related parties <sup>(1)</sup></span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-560; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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</div><div>

</div><ix:continuation continuedAt="imte_NoteRelatedPartiesTextBlock-c0_cont_9" id="imte_NoteRelatedPartiesTextBlock-c0_cont_8"><ix:continuation continuedAt="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_2" id="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="width: 18px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(1)</sup></span></td> <td style="text-align: justify"><ix:footnote id="ix_5_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A former director controlled the entities providing the consultancy and management services. These transactions were carried at market value in the ordinary course of business.</span></ix:footnote></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="imte_NoteRelatedPartiesTextBlock-c0_cont_10" id="imte_NoteRelatedPartiesTextBlock-c0_cont_9"><ix:continuation continuedAt="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_3" id="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="width: 18px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(2)</sup></span></td> <td style="text-align: justify"><ix:footnote id="ix_6_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Cecil Ho, former Company Secretary and CFO controlled the entity providing professional services.</span></ix:footnote></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="imte_NoteRelatedPartiesTextBlock-c0_cont_11" id="imte_NoteRelatedPartiesTextBlock-c0_cont_10"><ix:continuation continuedAt="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_4" id="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="width: 18px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(3)</sup></span></td> <td style="text-align: justify"><ix:footnote id="ix_7_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A former director, is a director of the related party.</span></ix:footnote></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="imte_NoteRelatedPartiesTextBlock-c0_cont_12" id="imte_NoteRelatedPartiesTextBlock-c0_cont_11"><ix:continuation continuedAt="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_5" id="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="width: 18px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(4)</sup></span></td> <td style="text-align: justify"><ix:footnote id="ix_8_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A former director of the Company controlled the entity. The transactions were carried at the then current market value in the ordinary course of business.</span></ix:footnote></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></ix:continuation></ix:continuation><div>
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</div><ix:continuation id="imte_NoteRelatedPartiesTextBlock-c0_cont_12"><ix:continuation id="_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td> <td style="width: 18px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(5)</sup></span></td> <td style="text-align: justify"><ix:footnote id="ix_9_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The related party is one of the subsidiaries of our shareholder.</span></ix:footnote></td></tr> </table></ix:continuation></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>


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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->62<!-- Field: /Sequence --></span></p></div><div>
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</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfCashFlowStatementExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfCashFlowStatementExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 32.
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</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCashFlowStatementExplanatory-c0_cont_2" id="_DisclosureOfCashFlowStatementExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
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</div><div>

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    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Liability
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</div><div>

</div><ix:continuation continuedAt="_DisclosureOfCashFlowStatementExplanatory-c0_cont_4" id="_DisclosureOfCashFlowStatementExplanatory-c0_cont_3"><ix:continuation continuedAt="imte_ScheduleOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTextBlock-c0_cont_2" id="imte_ScheduleOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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    <td style="padding-left: 0.125in; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif">Inception of lease</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 150; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->63<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
                                            32. CASH FLOW INFORMATION (continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reconciliation of liabilities
    arising from financing activities (continued)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfCashFlowStatementExplanatory-c0_cont_5" id="_DisclosureOfCashFlowStatementExplanatory-c0_cont_4"><ix:continuation id="imte_ScheduleOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 22%"><span style="font-family: Times New Roman, Times, Serif">Beginning
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    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 6%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c447" decimals="0" format="ixt:num-dot-decimal" name="imte:BeginningBalance" scale="0" unitRef="aud">1,761,309</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 6%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c448" decimals="0" format="ixt:num-dot-decimal" name="imte:BeginningBalance" scale="0" unitRef="aud">915,300</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 6%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c449" decimals="0" format="ixt:num-dot-decimal" name="imte:BeginningBalance" scale="0" unitRef="aud">582,832</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 6%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-649; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 6%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c451" decimals="0" format="ixt:num-dot-decimal" name="imte:BeginningBalance" scale="0" unitRef="aud">4,420,899</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 6%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c452" decimals="0" format="ixt:num-dot-decimal" name="imte:BeginningBalance" scale="0" unitRef="aud">1,168,607</ix:nonFraction></span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 6%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-650; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 0.5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 0.5%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 6%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-651; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 6%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c455" decimals="0" format="ixt:num-dot-decimal" name="imte:BeginningBalance" scale="0" unitRef="aud">14,950,797</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-653; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c451" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInFinancingActivities" scale="0" sign="-" unitRef="aud">4,668,195</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c452" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInFinancingActivities" scale="0" sign="-" unitRef="aud">320,851</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-654; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Non-cash
    movement:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Settled
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  <tr style="vertical-align: bottom; ">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 151; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 32.
CASH FLOW INFORMATION (Continued)</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:continuation continuedAt="_DisclosureOfCashFlowStatementExplanatory-c0_cont_6" id="_DisclosureOfCashFlowStatementExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(b)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net
                                            cash outflows from changes in working capital</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfCashFlowStatementExplanatory-c0_cont_6"><ix:nonNumeric contextRef="c0" escape="true" name="imte:ScheduleOfChangesInWorkingCapitalTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
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  <tr style="vertical-align: bottom">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash flows from changes in working capital</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td colspan="2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
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    <td style="width: 64%; text-align: left; padding-left: 7.1pt"><span style="font-family: Times New Roman, Times, Serif">Trade receivables</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-699; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInInventories" scale="0" unitRef="aud">142,608</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherCurrentAsset" scale="0" sign="-" unitRef="aud">295,635</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="imte:OtherCurrentAsset" scale="0" sign="-" unitRef="aud">1,659,728</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 7.1pt"><span style="font-family: Times New Roman, Times, Serif">Amount due from associate
    company</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentsForDecreaseIncreaseInAmountDueFromAssociate" scale="0" sign="-" unitRef="aud">698,323</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-700; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-701; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 7.1pt"><span style="font-family: Times New Roman, Times, Serif">Amount due from former
    group companies</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:AdjustmentsForDecreaseIncreaseInAmountDueFromFormer" scale="0" sign="-" unitRef="aud">2,493,480</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-702; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-703; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Increase / (decrease) in liabilities:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 7.1pt"><span style="font-family: Times New Roman, Times, Serif">Amount due to related
    companies</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:AmountDueToRelatedCompanies" scale="0" sign="-" unitRef="aud">653,339</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-704; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-705; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 7.1pt"><span style="font-family: Times New Roman, Times, Serif">Trade
    and other payables</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" scale="0" unitRef="aud">4,519,334</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" scale="0" sign="-" unitRef="aud">318,544</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" scale="0" unitRef="aud">347,308</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif">Net
    cash outflows from changes in working capital</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperatingActivitiesContinuingOperations" scale="0" sign="-" unitRef="aud">10,797,051</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperatingActivitiesContinuingOperations" scale="0" sign="-" unitRef="aud">719,193</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperatingActivitiesContinuingOperations" scale="0" sign="-" unitRef="aud">2,186,276</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  </table></ix:nonNumeric></ix:continuation><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 33.
KEY MANAGEMENT PERSONNEL DISCLOSURES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_2" id="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(a)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Remuneration</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_3" id="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
total remuneration paid or payable to the directors and senior management of the Group during the year are as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_4" id="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Consolidated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/> 2020<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Short-term employee benefits</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:ShortTermEmployeeBenefitsOfRemuneration" scale="0" unitRef="aud">1,235,709</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:ShortTermEmployeeBenefitsOfRemuneration" scale="0" unitRef="aud">1,929,914</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="imte:ShortTermEmployeeBenefitsOfRemuneration" scale="0" unitRef="aud">1,586,604</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Post-employment benefits</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-706; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:PostEmployeeBenefitsOfRemuneration" scale="0" unitRef="aud">6,196</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="imte:PostEmployeeBenefitsOfRemuneration" scale="0" unitRef="aud">5,124</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalOfRemuneration" scale="0" unitRef="aud">1,235,709</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalOfRemuneration" scale="0" unitRef="aud">1,936,110</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalOfRemuneration" scale="0" unitRef="aud">1,591,728</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_5" id="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During
the year 2021, included in short term benefits for directors and officers included payments of A$<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits" scale="0" unitRef="aud">561,758</ix:nonFraction> (US$<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits" scale="0" unitRef="usd">420,000</ix:nonFraction>) to a service companies
owned by the then CFO for the provision of Chief Executive Officer and Chief Financial Officer services.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_6" id="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(b)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Loans
                                            to Key Management Personnel and their related parties</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_7" id="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">There
were no other loans outstanding at the reporting date to Key Management Personnel and their related parties.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_8" id="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Other
transactions with Key Management Personnel</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_9" id="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Several
key management persons, or their related parties, held positions in other entities that resulted in them having control or significant
influences over the financials or operating policies of these entities. Transactions between related parties are in normal commercial
terms and conditions unless otherwise stated in Notes 21 and 32.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_10" id="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_9"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(c)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Share
                                            Options - number of share options held by management</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">There
were no share options held outstanding held by the management.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 152; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->65<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="imte_ParentEntityInformationTextBlock-c0_cont_1" escape="true" name="imte:ParentEntityInformationTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 34.
PARENT ENTITY INFORMATION (UNAUDITED)</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="imte_ParentEntityInformationTextBlock-c0_cont_2" id="imte_ParentEntityInformationTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Set
out below is the supplementary information about the parent entity.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_ParentEntityInformationTextBlock-c0_cont_3" id="imte_ParentEntityInformationTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Statement
of Comprehensive Income</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_ParentEntityInformationTextBlock-c0_cont_4" id="imte_ParentEntityInformationTextBlock-c0_cont_3"><ix:nonNumeric contextRef="c0" escape="true" name="imte:StatementOfComprehensiveIncomeTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Company</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,<br/>
    2022<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/>
    2021<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">December&#160;31,
    <br/>
    2020<br/> A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Loss after income tax</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:LossAfterIncomeTaxOfComprehensiveIncome" scale="0" unitRef="aud">8,731,433</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:LossAfterIncomeTaxOfComprehensiveIncome" scale="0" unitRef="aud">9,287,226</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="imte:LossAfterIncomeTaxOfComprehensiveIncome" scale="0" unitRef="aud">2,097,600</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    income</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-707; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-708; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-709; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total comprehensive loss</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalComprehensiveIncomeOfComprehensiveIncome" scale="0" unitRef="aud">8,731,433</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalComprehensiveIncomeOfComprehensiveIncome" scale="0" unitRef="aud">9,287,226</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalComprehensiveIncomeOfComprehensiveIncome" scale="0" unitRef="aud">2,097,600</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="imte_ParentEntityInformationTextBlock-c0_cont_5" id="imte_ParentEntityInformationTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Statement
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</div><div>

</div><ix:continuation continuedAt="imte_ParentEntityInformationTextBlock-c0_cont_6" id="imte_ParentEntityInformationTextBlock-c0_cont_5"><ix:nonNumeric contextRef="c0" escape="true" name="imte:StatementOfFinancialPositionTableTextBlock"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">Company</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,<br/>
                                            &#160;2022</b></span></p></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>December&#160;31,<br/>
                                            &#160;2021</b></span></p></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif">A$</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total non-current assets</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalNonCurrentAssetsOfFinancialPosition" scale="0" unitRef="aud">4,345,401</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalNonCurrentAssetsOfFinancialPosition" scale="0" unitRef="aud">1,245</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalCurrentAssetsOfFinancialPosition" scale="0" unitRef="aud">72,473,318</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalCurrentAssetsOfFinancialPosition" scale="0" unitRef="aud">39,664,914</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Total assets</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalAssetsOfFinancialPosition" scale="0" unitRef="aud">76,818,719</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalAssetsOfFinancialPosition" scale="0" unitRef="aud">39,666,159</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total current liabilities</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalCurrentLiabilitiesOfFinancialPosition" scale="0" sign="-" unitRef="aud">13,099,492</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalCurrentLiabilitiesOfFinancialPosition" scale="0" sign="-" unitRef="aud">6,064,179</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Total non-current liabilities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalNoncurrentLiabilitiesOfFinancialPosition" scale="0" sign="-" unitRef="aud">3,566,433</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-710; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Total liabilities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalLiabilitiesOfFinancialPosition" scale="0" sign="-" unitRef="aud">16,665,925</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalLiabilitiesOfFinancialPosition" scale="0" sign="-" unitRef="aud">6,064,179</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total assets less liabilities</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalAssetsLiabilitiesOfFinancialPosition" scale="0" unitRef="aud">60,152,794</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalAssetsLiabilitiesOfFinancialPosition" scale="0" unitRef="aud">33,601,980</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">Equity</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued capital</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:IssuedCapitalOfFinancialPosition" scale="0" unitRef="aud">89,689,805</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:IssuedCapitalOfFinancialPosition" scale="0" unitRef="aud">48,144,406</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accumulated losses</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:AccumulatedLossesOfFinancialPosition" scale="0" sign="-" unitRef="aud">29,537,011</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:AccumulatedLossesOfFinancialPosition" scale="0" sign="-" unitRef="aud">14,542,426</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">Total equity</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalEquityOfFinancialPosition" scale="0" unitRef="aud">60,152,794</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="imte:TotalEquityOfFinancialPosition" scale="0" unitRef="aud">33,601,980</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="imte_ParentEntityInformationTextBlock-c0_cont_7" id="imte_ParentEntityInformationTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Guarantees
entered into by the parent entity in relation to the debts of its subsidiary</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_ParentEntityInformationTextBlock-c0_cont_8" id="imte_ParentEntityInformationTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Other
than as disclosed in this Annual Report, the parent entity had not guarantee debts of its subsidiary companies.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_ParentEntityInformationTextBlock-c0_cont_9" id="imte_ParentEntityInformationTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Contingent
liabilities</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_ParentEntityInformationTextBlock-c0_cont_10" id="imte_ParentEntityInformationTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Other
than as disclosed in this Annual Report, the parent entity had no contingent liabilities as at December 31, 2022 and December 31, 2021.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_ParentEntityInformationTextBlock-c0_cont_11" id="imte_ParentEntityInformationTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Capital
commitments &#8211; plant and equipment</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_ParentEntityInformationTextBlock-c0_cont_12" id="imte_ParentEntityInformationTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
parent entity has no capital commitments for plant and equipment as at December 31, 2022 and December 31, 2021.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 153; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->66<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
34. PARENT ENTITY INFORMATION (UNAUDITED) (Continued)<i>&#160;</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p><div>

</div><ix:continuation continuedAt="imte_ParentEntityInformationTextBlock-c0_cont_13" id="imte_ParentEntityInformationTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><i>Significant
accounting policies</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_ParentEntityInformationTextBlock-c0_cont_14" id="imte_ParentEntityInformationTextBlock-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
accounting policies of the parent entity are consistent with those of the Group, as disclosed in Note 3, except for:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_ParentEntityInformationTextBlock-c0_cont_15" id="imte_ParentEntityInformationTextBlock-c0_cont_14"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Investments
                                            in subsidiaries are accounted for at cost, less any impairment, in the parent entity,</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation id="imte_ParentEntityInformationTextBlock-c0_cont_15"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Dividends
                                            received from subsidiaries are recognized as other income by the parent entity and its receipt
                                            may be an indicator of impairment.</span></td></tr></table></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfReclassificationOfFinancialAssetsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfReclassificationOfFinancialAssetsExplanatory"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
35. PRIOR YEAR RECLASSIFICATIONS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_DisclosureOfReclassificationOfFinancialAssetsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Certain
comparative figures have been reclassified to conform with the current year&#8217;s presentation of the consolidated financial statements.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod-c0_cont_1" escape="true" name="ifrs-full:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE
36. EVENTS OCCURRING AFTER THE REPORTING DATE</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">There
is no other matter or circumstance arisen since December 31, 2022, which has significantly affected, or may significantly affect the
operations of the Group, the result of those operations, or the state of affairs of the Group in subsequent financial years.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="imte_GroupDetailsTextBlock-c0_cont_1" escape="true" name="imte:GroupDetailsTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>NOTE 37.
GROUP DETAILS</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="imte_GroupDetailsTextBlock-c0_cont_2" id="imte_GroupDetailsTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
registered office and principal place of business is:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="imte_GroupDetailsTextBlock-c0_cont_3" id="imte_GroupDetailsTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">Suite 1401
Level 14, 219-227 Elizabeth Street</span></p></ix:continuation><div>

</div><ix:continuation id="imte_GroupDetailsTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">Sydney NSW
2000<span style="font-size: 10pt">&#160;</span></span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

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    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->67<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_034"></a></div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
19. EXHIBITS</b></span><b> </b></p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following exhibits are filed as part of this registration statement:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="border-bottom: Black 1.5pt solid; width: 9%"><span style="font-size: 10pt"><b>Exhibit</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 90%"><span style="font-size: 10pt"><b>Description</b></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td>2.1*</td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="f20f2022ex2-1_integrated.htm">Description of securities registered under Section 12 of The Exchange Act</a></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-size: 10pt">3.1<sup>(1)</sup></span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000166843817000015/ex11-103116imt.htm"><span style="font-size: 10pt">Constitution of Registrant</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">4.1<sup>(2)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000166843820000002/ex991-012020imt.htm">Convertible Note Purchase Agreement with CIMB Limited dated January 20, 2020</a> and <a href="http://www.sec.gov/Archives/edgar/data/1668438/000166843820000003/ex101-021220imt.htm">Supplemental Agreements dated February 11, 2020</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">4.2<sup>(3)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000166843820000015/ex992-081120imt.htm">Convertible Note Purchase Agreement between IMTE and Nextglass Technologies Corp dated August 6, 2020</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">4.3<sup>(3)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000166843820000015/ex993-081120imt.htm">Sale and Purchase Agreement between IMTE and Nextglass Technologies Corp dated August 6, 2020 for 25.5% interests in Sunup Holdings Limited</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">4.4<sup>(3)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000166843820000015/ex994-081120imt.htm"><span style="font-size: 10pt">Sales and Purchase Agreement between IMTE and Teko International Limited dated August 6, 2020 for 25.5% interest in Sunup Holdings Limited</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">4.5<sup>(4)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000166843820000027/ex1025-122220imt.htm">Supplement Letter Agreement to the Convertible Note Purchase Agreement between IMTE and Nextglass Technologies Corp dated December 21, 2020</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">4.6<sup>(4)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000166843820000027/ex1028-122220imt.htm">Assignment and Assumption of Contracts and Contract Rights between Sunup Holdings Limited and SWIS Co., Ltd dated December 21, 2020</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">4.7<sup>(5)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000166843821000041/imte211013-ex1037.htm">Director&#8217;s Agreement between IMTE and Ms. Dan LI dated August 31, 2021</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">4.8<sup>(5)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000166843821000041/imte211013-ex1033.htm">Director&#8217;s Agreement between IMTE and Mr. Xiaodong ZHANG dated July 19, 2021</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">4.9<sup>(5)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000166843821000041/imte211013-ex1034.htm">Director&#8217;s Agreement between IMTE and Ms. Jing ZHUO dated July 19, 2021</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">4.10<sup>(5)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000166843821000041/imte211013-ex1035.htm">Director&#8217;s Agreement between IMTE and Ms. Jennifer Hui ZHONG dated August 3, 2021</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">4.11<sup>(6)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000166843821000053/imte211230-ex991.htm">Assumption and Assignment Agreement between IMTE and Joint Investment Limited dated December 29, 2021 for IMTE to subscribe up to 60% in Ace Corporation Limited</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">4.12<sup>(7)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000166843822000001/imte220103-ex991.htm">Convertible Note Purchase and Warrant Agreements between IMTE and Investors dated January 3, 2022</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">4.13<sup>(8)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000166843822000005/imte220120-ex991.htm">Subscription Agreement between IMTE and World Integrated Supply Ecosystem Sdn. Bhd. (&#8220;WISE&#8221;) dated January 20, 2022 for IMTE to subscribe up to 60% in WISE</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">4.14<sup>(9)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1668438/000166843822000015/imte220428-ex444.htm"><span style="font-size: 10pt">Private Placing Agreements between IMTE and Investors in March and April 2022 raising a total of US$6.7 million</span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">4.15<sup>(12)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000121390022048809/ea164545ex99-1_integrated.htm">IMTE&#8217;s Employee Share Option Plan (&#8220;2021 ESOP&#8221;)</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">4.16*</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="f20f2022ex4-16_integrated.htm">Director&#8217;s Agreement between IMTE and Mr. Zhongqing Yang dated April 29, 2022</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">4.17<sup>(10)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000121390022038685/ea162405ex99-1_integrated.htm">Sales and Purchase Agreement, Loan Agreement and Specific Security Deed between IMTE and Capital Stone Holdings Limited dated on July 11, 2022</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">4.18<sup>(10)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1668438/000121390022038685/ea162405ex99-4_integrated.htm">Subscription Agreements between IMTE and Investors dated on and around July 11, 2022</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">4.19<sup>(11)</sup></span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1668438/000121390022043766/ea163634ex99-1_integrated.htm"><span style="font-size: 10pt">Private Placing Agreement between IMTE and Investors dated on July 29, 2022</span></a></td></tr>

<tr style="vertical-align: top; ">
    <td style="text-align: justify; width: 9%"><span style="font-size: 10pt">8.1*</span></td>
    <td style="text-align: justify; width: 1%">&#160;</td>
    <td style="text-align: justify; width: 90%"><span style="font-size: 10pt"><a href="f20f2022ex8-1_integrated.htm">List of subsidiaries</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">12.1*</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="f20f2022ex12-1_integrated.htm">Certification of Chief Executive Officer</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">12.2*</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="f20f2022ex12-2_integrated.htm">Certification of Principal Accounting Officer</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">13.1*</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="f20f2022ex13-1_integrated.htm"><span style="font-size: 10pt">Certification by Chief Executive Officer of periodic financial report pursuant to 18 U.S.C. Section 1350, as mandated by Section 906 of the Sarbanes-Oxley Ac<span style="text-decoration:underline;text-decoration: none">t</span></span></a></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">13.2*</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="f20f2022ex13-2_integrated.htm">Certification by Chief Accounting Officer of periodic financial report pursuant to 18 U.S.C. Section 1350, as mandated by Section 906 of the Sarbanes-Oxley Act</a></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-size: 10pt">15.1*</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><a href="f20f2022ex15-1_integrated.htm"><span style="font-size: 10pt">Consent of Independent Registered Public Accounting Firm for the 2021 </span>and 2022 <span style="font-size: 10pt">Financial Statements</span></a></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-size: 10pt">15.2*</span></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt"><a href="f20f2022ex15-2_integrated.htm">Consent of Independent Registered Public Accounting Firm for the 2020 Financial Statements</a></span></td></tr>

<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="width: 9%"><span style="font-size: 10pt">101.INS</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="text-align: justify; width: 90%"><span style="font-size: 10pt">Inline XBRL Instance Document *</span></td></tr>
<tr style="vertical-align: top; ">
    <td><span style="font-size: 10pt">101.SCH</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Schema Document *</span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">101.CAL</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Calculation Linkbase Document *</span></td></tr>
<tr style="vertical-align: top; ">
    <td><span style="font-size: 10pt">101.DEF</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Definition Linkbase Document *</span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">101.LAB</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Label Linkbase Document *</span></td></tr>
<tr style="vertical-align: top; ">
    <td><span style="font-size: 10pt">101.PRE</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Presentation Linkbase Document *</span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">104</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">Cover Page Interactive Data File formatted as Inline XBRL and contained in Exhibit 101 *</span></td></tr>
</table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0%"></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(1)</sup></span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference on Form 20-F/A3 submitted on May 8, 2017.</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(2)</sup></span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference on Form 6-K filed on January 20, 2020 and Form 6-K/A filed on February 12, 2020.</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(3)</sup></span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference on Form 6-K filed on August 12, 2020.</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(4)</sup></span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference on Form F-1 filed on December 23, 2020.</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(5)</sup></span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference on Form F-1 filed on October 14, 2021.</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(6)</sup></span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference on Form 6-K filed on December 30, 2021.</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"></td>
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<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">Filed with this annual report on Form 20-F.</td>
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</div><div><a id="a_033"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SIGNATURES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The registrant hereby certifies that it meets
all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this Annual Report
on its behalf.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

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    <td colspan="2" style="vertical-align: bottom"><span style="font-size: 10pt"><b>Integrated Media Technology Limited</b></span></td></tr>
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    <td>&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom"><span style="font-size: 10pt"><i>/s/ Zhongqing YANG</i></span></td></tr>
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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Date: April 28, 2023</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">85</p><div>

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</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>



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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
20-F
(Mark One)
☐
REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934
OR
☒
ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended
December 31
,
2022
OR
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from
to
OR
☐
SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
Date of event requiring this shell company report
Commission file number
001-38018
Integrated
Media Technology Limited
(Exact name of Registrant as specified in its charter
and translation of Registrant's name into English)
Australia
(Jurisdiction of incorporation or organization)
Suite A, Unit 5, Level 3, Lot 4, Glen 9 Business
Park
,
Jalan Pensyarah U1/28, Hicom Glenmarie Industrial
Park
,
40150
Shah Alam,
Selangor
,
Malaysia
Phone: +61 8 8233 0881  E: corporate@imtechltd.com
(Address of principal executive offices)
Zhongqing Yang, Chairman
Suite 1401 Level 14
,
219-227 Elizabeth Street
,
Sydney NSW
2000
,
Australia
Phone:
+61
8 8233 0881
E:
corporate@imtechltd.com
(Name, Telephone, E-mail and/or Facsimile number
and Address of Company Contact Person)
Securities registered or to be registered pursuant to Section 12(b)
of the Act.
Title of each class
Trading Symbol(s)
Name of each exchange on
which registered
Ordinary Shares
IMTE
NASDAQ
Capital Market
Securities registered or to be registered pursuant
to Section 12(g) of the Act.
None
Securities for which there is a reporting obligation
pursuant to Section 15(d) of the Act.
None
Indicate the number of outstanding shares of each
of the issuer's classes of capital or common stock as of the close of the period covered by the annual report.
The number of ordinary shares, as of March
15, 2023 is
20,687,807
Indicate by check mark if the registrant is a
well-known seasoned issuer, as defined in Rule 405 of the Securities Act.
☐
Yes
☒
No
If this report is an annual or transition report,
indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act
of 1934.
☐
Yes
☒
No
Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days.
☒
Yes
☐
No
Indicate by check mark whether the registrant
has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).
☒
Yes
☐
No
Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer or an emerging growth company. See definition of "large
accelerated filer", "accelerated filer" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☐
Accelerated filer
☐
Non-accelerated filer
☒
Emerging growth company
☒
If an emerging growth company that prepares its
financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition
period for complying with any new or revised financial accounting standards† provided pursuant to Section 13(a) of the Exchange
Act.
☐
If securities are registered pursuant
to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect
the correction of an error to previously issued financial statements. ☐
Indicate by check mark whether any
of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's
executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐
Indicate by check mark whether
the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control
over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that
prepared or issued its audit report. ☐
If securities are registered
pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing
reflect the correction of an error to previously issued financial statements. ☐
Indicate by check mark whether
any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the
registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐
Indicate by check mark which basis of accounting
the registrant has used to prepare the financial statements included in this filing:
U.S. GAAP
☐
International Financial Reporting Standards as issued
by the International Accounting Standards Board
☒
Other
☐
If "Other" has been checked in response
to the previous question, indicate by check mark which financial statement item the registrant has elected to follow.
☐
Item 17
☐
Item 18
If this is an annual report, indicate by check
mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
☐
Yes
☒
No
TABLE OF CONTENTS
INTRODUCTION
ii
PART
    I
1
Item 1.
Identity
    of Directors, Senior Management and Advisers
1
Item 2.
Offer
    Statistics and Expected Timetable
1
Item 3.
Key
    Information
1
Item 4.
Information
    on the Company
28
Item 4A.
Unresolved
    Staff Comments
44
Item 5.
Operating
    and Financial Review and Prospects
44
Item 6.
Directors,
    Senior Management and Employees
54
Item 7.
Major
    Shareholders and Related Party Transactions
61
Item 8.
Financial
    Information
63
Item 9.
The
    Offer and Listing
63
Item 10.
Additional
    Information
63
Item 11.
Quantitative
    and Qualitative Disclosures About Market Risks
78
Item 12.
Description
    of Securities Other than Equity Securities
78
PART
    II
79
Item 13.
Defaults,
    Dividend Arrearages and Delinquencies
79
Item 14.
Material
    Modifications to the Rights of Security Holders and Use of Proceeds
79
Item 15.
Controls
    and Procedures
79
Item 15T
Controls
    and Procedures
80
Item 16
Reserved
80
Item 16A.
Audit
    Committee Financial Expert
80
Item 16B.
Code
    of Ethics
80
Item 16C.
Principal
    Accountant Fees and Services
81
Item 16D.
Exemptions
    from the Listing Standards for Audit Committees
81
Item 16E.
Purchases
    of Equity Securities by the Issuer and Affiliated Purchasers
81
Item 16F.
Change
    in Registrant's Certifying Accountant
82
Item 16G.
Corporate
    Governance
82
Item 16H.
Mine
    Safety Disclosure
82
Item 16I.
Disclosure Regarding
                                    Foreign Jurisdictions that Prevent Inspections.
82
PART
    III
83
Item 17.
Financial
    Statements
83
Item 18.
Financial
    Statements
83
Item 19.
Exhibits
84
SIGNATURES
85
i
INTRODUCTION
Integrated Media Technology Limited was incorporated
under the laws of the Commonwealth of Australia on August 8, 2008. As used in this annual report, the terms "we," "us,"
"our", "IMTE", and the "Company" mean Integrated Media Technology Limited and its subsidiaries, unless otherwise
indicated. In this annual report on Form 20-F references to:
●
"Australia" are to the Commonwealth of Australia;
●
"Australian dollars" or "A$" are to the currency of Commonwealth of Australia;
●
"China" or the "PRC" are to the People's Republic of China, excluding Taiwan and the special administrative regions of Hong Kong and Macau for the purposes of this annual report only;
●
"the Group" or "Group" refers to Integrated Media Technology Limited and its subsidiaries;
●
"Hong Kong dollar" are to the official currency of Hong Kong;
●
"Korea" or "South Korea" are to Republic of Korea;
●
"NASDAQ" are to the NASDAQ Stock Market;
●
"SEC" means the United States Securities and Exchange Commission;
●
"shares", "Shares" or "Ordinary Shares" are to the ordinary shares of the Company, no par value;
●
"U.S. dollars" or "US$" are to the currency of the United States of America;
●
"Won" are to the legal currency of South Korea;
●
"Hong Kong" are to the Hong Kong Special Administrative Region;
●
"RMB" and "Renminbi" are to the legal currency of China.
●
"MYR" are to the legal currency of Malaysia;
●
"EUR" are to the legal currency of Europe;
●
"GBP" are to the legal currency of United Kingdom.
Our consolidated financial statements appearing
in this annual report on Form 20-F are prepared in Australian dollars and in accordance with the International Financial Reporting Standards,
or IFRS, as issued by the International Accounting Standards Board, or IASB. Our consolidated financial statements appearing in this annual
report on Form 20-F comply with both the IFRS and Australian equivalents to IFRS, or A-IFRS. Compliance with Australian Accounting Standards
ensures that the financial statements and notes also comply with IFRS.
Statements made in this annual report on Form
20-F concerning the contents of any contract, agreement or other documents are summaries of such contracts, agreements or documents and
are not complete descriptions of all of their terms. If we filed any of these documents as an exhibit to this annual report or to any
annual report that we previously filed, you may read the document itself for a complete description of its terms.
Except for the historical information contained
in this annual report on Form 20-F, the statements contained in this annual report on Form 20-F are "forward-looking statements"
which reflect our current view with respect to future events and financial results. We urge you to consider that statements which use
the terms "anticipate," "believe," "do not believe," "expect," "plan," "intend,"
"estimate," and similar expressions are intended to identify forward-looking statements. We remind investors that forward-looking
statements are merely predictions and therefore inherently subject to uncertainties and other factors and involve known and unknown risks
that could cause the actual results, performance, levels of activity, or our achievements, or industry results, to be materially different
from any future results, performance, levels of activity, or our achievements expressed or implied by such forward-looking statements.
Investors are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date hereof. Except
as required by applicable law, including the securities laws of the United States, we undertake no obligation to publicly release any
update or revision to any forward-looking statements to reflect new information, future events or circumstances, or otherwise after the
date hereof. Please see the Risk Factors section that appears in "Item 3. Key Information - D. Risk Factors."
ii
PART I
ITEM 1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS
Not applicable.
ITEM 2. OFFER STATISTICS AND EXPECTED TIMETABLE
Not applicable.
ITEM 3. KEY INFORMATION
A. [Reserved]
B. Capitalization and Indebtedness
Not applicable.
C. Reasons for the Offer
and Use of Proceeds
Not applicable.
D. Risk Factors
The following risks relate specifically to our
business and should be considered carefully. Our business, financial condition and results of operations could be harmed by any of the
following risks. The risks and uncertainties described below are not the only ones that we face. Additional risks and uncertainties not
presently known to us or that we currently believe to be immaterial may also adversely affect our business. If any of the following risks
and uncertainties develops into actual events, our business, financial condition, and results of operations could be materially and adversely
affected, and the trading price of our Ordinary Shares could decline. As a result of the above factors, the trading price of our Ordinary
Shares could decline, and the holders could lose part or all of their investment.
1
General Risks
The recurrence of the coronavirus disease ("COVID-19"),
or similar adverse public health developments in the countries we operate in now and in the future, may materially and adversely affect
our business and operating results.
From 2020 to 2022, COVID-19 adversely impacted
countries, communities, supply chains and markets globally. In 2023, COVID-19 has generally subsided, and markets and industries have
generally returned to pre-pandemic days. There is the risk of the recurrence of new variants of COVID-19 which may result in the
return in travel restrictions, border control, and shutdown of businesses. We may experience impact from quarantines and market downturns
related to pandemic fears and impact on our workforce if the virus spreads again. COVID-19 affects our workforce and supplier's workforce,
and as a result we could experience interruption to our business and operations and may experience delays or the inability to deliver
goods on a timely basis. In addition, one or more of our customers, partners, service providers or suppliers may experience financial
distress, delayed or defaults on payment, file for bankruptcy protection, sharp diminishing of business, or suffer disruptions in their
business due to the outbreak. The extent to which the COVID-19 impacts our results are highly uncertain and will include emerging information
concerning the severity of COVID-19 in the future and the actions taken by governments at various levels and private businesses to attempt
to contain the virus. Wider-spread COVID-19 in the countries we operate and globally could prolong the deterioration in economic
conditions and could cause decreases in demand and reduce and/or negatively impact our ability to grow our revenues. Any decreased collectability
of accounts receivable, bankruptcy of small and medium businesses, or early termination of agreements due to deterioration in economic
conditions could negatively impact our results of operations. Although the Company is taking measures to mitigate the effect as much as
possible, there is no assurance that the steps will be sufficient.
Geopolitical and other challenges and uncertainties
due to the ongoing military conflict between Russia and Ukraine could have a material adverse effect on the global economy, certain material
and commodity prices and our business.
Global markets are currently operating in a period
of economic uncertainty, volatility and disruption following Russia's full-scale invasion of Ukraine on February 24, 2022. Although
the length and impact of the ongoing military conflict is highly unpredictable, the conflict in Ukraine and any other geopolitical tensions
could have an adverse effect on the economy and business activity globally and lead to:
●
credit and capital market disruptions;
●
significant volatility in commodity prices (such as grains, fertilizer inputs and oil and gas);
●
increased expenses related to direct and indirect materials used in our production process (i.e., packaging, logistics and inputs, among others);
●
increased costs of resources (such as energy, natural gas and coal) for our operations;
●
slowdown or disruption of the global and local supply chain, which may lead to shortages and lack of critical materials, commodities and products in the market;
●
potential appreciation of the U.S. dollar;
●
increase in interest rates and inflation in the markets in which we operate, which may contribute to further increases in the prices of energy, oil and other commodities; and
●
lower or negative global growth.
Any such event may increase our costs and adversely
affect our business if we are not able to pass such increased costs onto our customers.
Additionally, Russia's prior annexation
of Crimea, recent recognition of two separatist republics in the Donetsk and Luhansk regions of Ukraine and subsequent military interventions
in Ukraine have led to sanctions and other penalties being levied by the United States, European Union and other countries against Russia,
Belarus, the Crimea Region of Ukraine, the so-called Donetsk People's Republic, and the so-called Luhansk People's Republic,
including the agreement to remove certain Russian financial institutions from the Society for Worldwide Interbank Financial Telecommunication,
or SWIFT, payment system. Additional potential sanctions and penalties have also been proposed and/or threatened. Russian military actions,
the resulting sanctions and Russian counter measures or retaliatory actions (including cyberattacks and espionage) could adversely affect
the global economy and financial markets and lead to further instability and lack of liquidity in capital markets.
The impact of these measures, as well as potential
responses to them by Russia, is currently unknown and, while we currently have no exposure to Russia and Ukraine, current and future measures
could significantly and adversely affect our business, financial condition and results of operations, including, for example, increase
in costs of exporting to Europe for our halal products, potential sanctions in the marketing of our products to Russia and threats to
the safety of our employees in locations close to the conflict. Geopolitical and economic risks have also increased over the past few
years as a result of trade tensions between the United States and China, Brexit, and the rise of populism. Growing tensions may lead,
among others, to a deglobalization of the world economy, an increase in protectionism or barriers to immigration, a general reduction
of international trade in goods and services and a reduction in the integration of financial markets, any of which could materially and
adversely affect our business, financial condition, and results of operations.
We are continuing to monitor the situation in
Russia, Ukraine and globally and assess its potential impact on our business. Any of the abovementioned factors could adversely affect
our business, prospects, financial condition, and operating results. The extent and duration of the military action, sanctions and resulting
market disruptions are impossible to predict, but could be substantial. Any such disruptions may also magnify the impact of other risks
described elsewhere in this annual report.
2
Risks Related to Our Business
We have a history of operating losses and may not achieve profitability
in the future.
We have a long history of operating losses and,
unless we are able to generate sufficient and consistent revenue, we will incur losses from operations and may not achieve or maintain
profitability. As of December 31, 2022, we had an accumulated deficit of A$49,784,862. For the year ended December 31, 2022 we recorded
loss of A$13,862,503 which was mainly resulted from the Company's operating costs and the limited sales operation due to the restriction
on travel to roll out our operation in halal certification and sale of halal products, air filter business and switchable glass. In 2023
we will start to roll out these businesses but there is no certainty that we can derive profitability from these businesses.
If we fail to achieve profitability, or if we
are unable to fund our continuing operations, our business will be harmed, and the holders of our Ordinary Shares could lose all or part
of their investment. There is a substantial risk that we may not be able to fund the new businesses in nano-coated plate filters, the
lamination operation for switchable glass, halal certification and sale of halal products, and operating of a digital assets exchange.
We will rely on deploying these businesses to generate revenue in the future. It is possible that none of them will be successfully commercialized,
which would prevent us from achieving and maintaining profitability.
We have a limited operating history, and it
may be difficult for potential investors to evaluate our business.
We are just starting our businesses in nano-coated
plate filters, the lamination operation for switchable glass, halal certification and sale of halal products, and operating of a digital
assets exchange ("New Businesses"). Our limited operating history in these New Businesses makes it difficult for potential
investors to evaluate our New Businesses or prospective operations with long term view. We are subject to all the risks inherent in the
initial organization, financing, expenditures, complications and delays inherent in these relatively new businesses. Our New Businesses
may face delays in sales and financing from suppliers due to our new entry into the market of our products or services which may face
challenges in consumer recognition and acceptance, where more established players and products have better resources to penetrate the
markets. Moreover, as a new entrant in these competitive markets, we face many questions about our Company, organization, finances, and
product information before distributors are willing to carry our products into their network. Thus, it takes additional time to establish
a distributor network for our products, and for these distributors to accept our products into their network. Our products may never
be accepted by distributors and thereby hinder our ability to sell our products in the target markets. Investors should evaluate an investment
in us considering the uncertainties encountered by such companies in a competitive environment. Our New Businesses is dependent upon
the implementation of our business plan for each business segment, as well as the ability to access continuous innovation in our products
and improve our services. There can be no assurance that our efforts will be successful or that we will be able to attain profitability.
We will require additional financing in the
future to sufficiently fund our operations.
We incurred significant losses for the past 3
years from 2020 to 2022, and we may incur losses in the future as we continue to develop our businesses in nano-coated plat filters,
the lamination operation for switchable glass, halal certification and sale of halal products and operating of a digital assets exchange.
Our actual cash requirements may vary from those now planned and will depend upon many factors, including: the timing, costs and results
of commercialization of our products; the commercial potential of our products; our ability to outsource manufacturing capabilities;
and the status and timing of competitive developments.
We anticipate that as the development of our
businesses including the capital-intensive lamination operation for our switchable glass operation, will require additional funds to
achieve our long-term goals of commercialization. In addition, we will require funds to defend our intellectual property rights, outsource
manufacturing capacity, develop marketing and sales capability and fund operating expenses for all our products. We intend to seek such
additional funding through public or private financing and or other arrangements with corporate partners. However, such financing, licensing
opportunities or other arrangements may not be available from any sources on acceptable terms, or at all. Any shortfall in funding could
result in our having to curtail or sell or cease our operations, which would harm our business, financial conditions, and results of
operations.
There is substantial doubt about our ability to continue as a going
concern, which may affect our ability to obtain future financing and may require us to curtail or cease our operations.
Our consolidated financial statements as of December 31, 2022
were prepared under the assumption that we will continue as a going concern. At December 31, 2022, we had cash and cash equivalents
of $74,106. We estimate that our existing cash resources will not be sufficient to fund our operations into the first quarter of 2024. Our
ability to continue as a going concern will depend on our ability to obtain additional equity or debt financing, attain further operating
efficiencies, reduce or contain expenditures and increase revenues. Based on these factors, management determined that there is substantial
doubt regarding our ability to continue as a going concern. Our independent registered public accounting firm expressed substantial doubt
as to our ability to continue as a going concern in its report included elsewhere in this Form 20-F.
If we are unable to continue as a going concern,
we may have to liquidate our assets and may receive less than the value at which those assets are carried on our audited financial statements,
and it is likely that investors will lose all or part of their investment. When we seek additional financing to fund our business activities
as a result of the substantial doubt about our ability to continue as a going concern, investors or other financing sources may be unwilling
to provide additional funding to us on commercially reasonable terms or at all.
3
We have limited cash resources and if we cannot
raise additional funds or generate more revenues, we will not be able to pay our vendors and will probably not be able to continue as
a going concern.
We will need to raise additional funds to pay
outstanding debts, purchase lamination equipment, vendor invoices and execute our business plan. Our future cash flows depend on our ability
to enter, and be paid under, contracts with our distributors for the sale of halal products, switchable glass and nano-coated plate filters
and air purifiers. There can be no assurance that additional funds will be available when needed from any source or, if available, will
be available on terms that are acceptable to us.
We may be required to pursue sources of additional
capital through various means, including joint venture projects and debt or equity financing. Future financing through equity investments
will be dilutive to existing shareholders. Also, the terms of securities we may issue in future capital transactions may be more favorable
for our new investors. Newly issued securities may include preferences, superior voting rights, and the issuance of warrants or other
convertible securities, which will have additional dilutive effects. Further, we may incur substantial costs in pursuing future capital
and/or financing, including investment banking fees, legal fees, accounting fees, printing and distribution expenses and other costs.
We may also be required to recognize non-cash expenses in connection with certain securities we may issue, such as convertible notes and
warrants, which will adversely impact our financial condition and results of operations.
Our ability to obtain needed financing may be
impaired by such factors as the weakness of capital markets and the fact that we have incurred a substantial loss in the past few years
which could impact the availability or cost of future financing. If the amount of capital we are able to raise from financing activities,
together with our revenues from operations, is not sufficient to satisfy our capital needs, even to the extent that we reduce our operations,
we may be required to sell or cease operations.
Our limited operating history and rapidly evolving
business makes it difficult for us to accurately forecast revenues and expenses, and it may be difficult for potential investors to evaluate
our business.
We have a limited operating history on which to
base an evaluation of our business and prospects, especially since our businesses are recently established. Our operating results may
fluctuate because of a number of factors, many of which are outside of our control. For these reasons, comparing our operating results
on a period-to-period basis may not be meaningful, and you should not rely on our past results as an indication of our future performance.
Our prospects must be considered in light of inherent risks, expenses, and difficulties encountered by companies in their early stages
of development.
Some of the other risks and uncertainties of our
business relate to our ability to:
-
offer innovative products and services across our businesses
to attract and retain customer base;
-
attract customers;
-
increase awareness of our brand and continue to develop consumer
and customer loyalty;
-
respond to competitive market conditions;
-
respond to changes in our regulatory environment;
-
manage risks associated with intellectual property rights;
-
maintain effective control of our costs and expenses;
-
raise sufficient capital to sustain and expand our business;
-
attract, retain and motivate qualified personnel; and
-
upgrade our technology to support increased traffic and expanded
services.
If we are unsuccessful in addressing any of these
risks and uncertainties, our business may be materially and adversely affected.
4
The development of our business is dependent
upon the completion and integration of acquisitions and other transactions that have only recently closed or incurred in the future.
Our business may not be successful if we are unable
to successfully operate and integrate businesses we acquire such as the nano-coated plate filter business. Accordingly, it is difficult
to evaluate our business based upon our historical financial results. We expect to continually look for new businesses to acquire to develop
and grow our operations. If we fail to identify such businesses or are unable to acquire such businesses on reasonable terms, or fail
to successfully integrate such businesses, our operating results and prospects could be harmed.
We may be unsuccessful in integrating the operations
of the business we have acquired or expect to acquire in the future
.
From time to time, we may acquire businesses,
assets, or securities of companies that we believe will provide a strategic fit with our business. We integrate acquired businesses with
our existing operations; our overall internal control over financial reporting processes; and our financial, operations, and information
systems. If the financial performance of our business, as supplemented by the assets and businesses acquired, does not meet our expectations,
it may make it more difficult for us to deliver positive results from the combined operations and may fail to meet market expectations.
We may not effectively assimilate the business or product offerings of acquired companies into our business or within the anticipated
costs or timeframes, retain key customers and suppliers or key employees of acquired businesses, or successfully implement our business
plan for the combined business. In addition, our final determinations and appraisals of the estimated fair value of assets acquired and
liabilities assumed in our acquisitions may vary materially from earlier estimates and we may fail to realize fully anticipated cost savings,
growth opportunities or other potential synergies. We cannot assure that the fair value of acquired businesses or investments will remain
constant.
We face significant competition and may suffer
from a loss of customers as a result.
We expect to face significant competition in our
nano-coated plate filter, switchable glass, halal products and digital assets marketplace businesses, particularly from other companies
that seek to provide similar products and services. Many of these competitors have significantly greater financial resources and more
personnel than we have. They may also have longer operating histories and more experience in attracting, retaining and managing customers.
They may use their experience and resources to compete with us in a variety of ways, including by competing more for users, customers,
distributors, media channels and by investing more heavily in research and development and making acquisitions. If we fail to compete
effectively, our business, financial condition and results of operation will be adversely affected.
Exchange rate fluctuations will continue to
affect our reported results of operations.
The functional currency of each of our Group's
entities is measured using the currency of the primary economic environment in which that entity operates. For our operations in Malaysia,
the functional currency for the companies operating in these territories will have a functional currency of Malaysia Ringgit. Substantially
all our revenues are realized, and a significant portion of our operating costs are incurred in U.S. dollars and Euros. Movement in currency
exchange rates will also affect cash denominated in U.S. dollars, Euros and Australian dollars and therefore will affect our reported
results of operations.
Changes in currency exchange rates that increase
the relative value of the U.S. dollar may make it more difficult for us to compete with foreign manufacturers on price, may reduce our
foreign currency denominated sales when expressed in dollars, or may otherwise have a material adverse effect on our sales and operating
results. A significant increase in our foreign currency denominated sales would increase our risk associated with foreign currency fluctuations.
A weakness in the U.S. dollar relative to the various Asian currencies, especially the Malaysia Ringgit, could increase our product costs.
Fluctuations in the currency exchange rates have, and may continue to, adversely affect our operating results.
We have limited manufacturing experience with
our production candidates. Delays in manufacturing sufficient quantities of products may negatively impact our business and operations.
We have limited manufacturing experience. We will
manufacture nano-coated plate filters and we expect to operate the lamination lines for the switchable glass in 2023, but we may not have
the expertise, staffing and technical capability to operate a successful and profitable manufacturing operation. We may need to develop
additional manufacturing resources, enter collaborative arrangements with other parties or have third parties manufacture our products
on a contract basis. We may not have access, on acceptable terms, to financing required to scale-up production and develop commercial
manufacturing processes. We may not be able to enter collaborative or contractual arrangements on acceptable terms with third parties
that will meet our requirements for quality, quantity, and timeliness. Such delays and hurdles could harm our business, financial condition,
and results of operations.
5
To the extent we rely significantly on contractors,
we will be exposed to risks related to the business conditions of our contractors.
We rely on a variety of contractors to manufacture
our air filters and air purifier products. Adverse events that affect one or more of our contractors could adversely affect us. For example:
●
a
contractor is unable to retain key staff that have been working on our manufacturing orders;
●
a
contractor produces substandard products that are unacceptable to us;
●
a
contractor is unable to sustain operations due to financial or other business issues;
●
a
contractor loses its business permits or licenses that may be required to manufacture our products; or
●
errors,
negligence or misconduct that occur within a contractor may adversely affect our business concerns although we may not be directly responsible.
To the extent we are able to enter into collaborative
arrangements or strategic alliances, we will be exposed to risks related to those collaborations and alliances.
An important element of our strategy for developing,
manufacturing and commercializing our nano-coated plate filter and halal products is entering into partnerships and strategic alliances
with other distribution companies or other industry participants to advance our distribution capabilities and enable us to maintain our
financial and operational capacity. We may not be able to negotiate alliances on acceptable terms, if at all. Although we are not currently
parties to any collaborative arrangements or strategic alliances that we believe are material to our business. In the future we may rely
on collaborative arrangements or strategic alliances to complete the development and commercialization of some of our nano-coated plate
filter and halal products. Although we have no specific reason to believe that we will be at a disadvantage when negotiating such collaborative
arrangements or strategic alliances, our negotiating position will be influenced by our financial capacity at the relevant time to continue
the development and commercialization of the relevant products, as well as the timing of any such negotiations and the stage of development
of the relevant product candidate. These arrangements may result in us receiving less revenue than if we sold such products directly,
may place the development, sales, and marketing of our products outside our control, may require us to relinquish important rights or
may otherwise be on terms unfavorable to us. Collaborative arrangements or strategic alliances will subject us to several risks, including
the risk that:
●
we
may not be able to control the amount and timing of resources that our strategic partners/collaborators may devote to our products;
●
our
strategic partners/collaborators may experience financial difficulties;
●
we
may be required to relinquish important rights such as marketing and distribution rights;
●
business
combinations or significant changes in a collaborator's business strategy may also adversely affect a collaborator's willingness or ability
to complete its obligations under any arrangement;
●
a
collaborator could independently move forward with a competing product developed either independently or in collaboration with others,
including our competitors; and
●
collaborative
arrangements are often terminated or allowed to expire, which would delay the development and may increase the cost of developing our
product candidates.
6
We may face intellectual property infringement
claims and other related claims that could be time-consuming and costly to defend and may result in our inability to continue providing
certain of our existing services.
Technology and service companies are frequently
involved in litigation based on allegations of infringement of intellectual property rights, unfair competition, and invasion of privacy,
defamation, and other violations of third-party rights. The validity, enforceability, and scope of protection of intellectual property
are uncertain and continually evolving. In addition, many parties are actively developing and seeking protection for electronics technologies,
including seeking patent protections. There may be patents issued or pending that are held by others that cover significant aspects of
our technologies, products, business methods or services. As we face increasing competition and as litigation becomes more common in the
United States and elsewhere in Europe and Asia for resolving commercial disputes, we face a higher risk of being the subject of intellectual
property infringement claims.
Intellectual property litigation is expensive
and time-consuming and could divert resources and management attention from the operations of our businesses. If there is a successful
claim of infringement, we may be required to pay substantial fines and damages or enter into royalty or license agreements that may not
be available on commercially acceptable terms, if at all. Our failure to obtain a license of the rights on a timely basis could harm our
business. Any intellectual property litigation could have a material adverse effect on our business, financial condition or results of
operations.
If we fail to maintain an effective system
of internal control over financial reporting, we may not be able to accurately report our financial results or prevent fraud.
We are subject to reporting obligations under
the U.S. securities laws. The SEC, as required by Section 404 of the Sarbanes-Oxley Act of 2002, adopted rules requiring every public
company to include in its annual report a management report on such company's internal controls over financial reporting which contains
management's assessment of the effectiveness of the company's internal controls over financial reporting. In addition, if the Company
qualifies under certain revenue or market capitalization test an independent registered public accounting firm must attest to and report
on management's assessment of the effectiveness of the company's internal controls over financial reporting. In addition, an independent
registered public accounting firm must attest to and report on management's assessment of the effectiveness of the company's internal
controls over financial reporting. Our management may conclude that our internal controls over financial reporting are not effective.
Moreover, even if our management concludes that our internal controls over financial reporting are effective, our independent registered
public accounting firm may still decline to attest to our management's assessment or may issue a report that is qualified if they are
not satisfied with our controls or the level at which our controls are documented, designed, operated or reviewed, or if it interprets
the relevant requirements differently from us. Our reporting obligations as a public company will place a significant strain on our management,
operational and financial resources and systems for the foreseeable future. We are a Company with a small team of accounting personnel
and other resources with which to address our internal financial controls and procedures. If we fail to timely achieve and maintain the
adequacy of our internal financial controls, we may not be able to conclude that we have effective internal controls over financial reporting
at a reasonable assurance level. Moreover, effective internal controls over financial reporting are necessary for us to produce reliable
financial reports and are important to help prevent fraud. As a result, our failure to achieve and maintain effective internal controls
over financial reporting could result in the loss of investor confidence in the reliability of our financial statements, which in turn
could harm our business and negatively impact the market price of our shares.
If we fail to attract customers for our nano-coat
plated filter, switchable glass products, halal products and services, and digital asset marketplace, our growth prospects could be seriously
harmed.
Our distributors will not work with us if our
products and services offerings do not sell well or do not have adequate sales margin for their sales channels. In addition, our customers
will not maintain their business relationships with us if we cannot secure attractive competitive products and service offerings. Failure
to retain customers, distributors or channel partners could seriously harm our business and growth prospects.
Because we primarily rely on distributors in
distributing our halal products, nano-coated plate filter products and switchable glass products, our failure to retain key distributors
or attract additional distributors could materially and adversely affect our business.
We mainly rely on distributors to sell our halal
products, nano-coated plate filter products and switchable glass products. If our distributors do not provide quality services to its
customers, they may lose customers and our results of operations may be materially and adversely affected indirectly. There is no assurance
that we can maintain favorable relationships with our current distributors. Our distribution arrangements will be non-exclusive. Furthermore,
some of our potential distributors may have contracts with our competitors or potential competitors and may not sign distribution agreements
with us. If we fail to retain our key distributors or attract additional distributors on terms that are commercially reasonable, our business
and results of operations could be materially and adversely affected.
7
We operate in a capital-intensive industry
and require a significant amount of cash to fund our lamination operations and to manufacture our electronic glass. If we fail to obtain
sufficient capital to fund our lamination equipment and operations, our business, financial condition and future prospects may be materially
and adversely affected.
The operation of manufacturing electronic glass
requires significant and continuous investment in equipment. Manufacturing the electronic glass is costly due to the need to build up
inventory for large construction projects which typically requires the glass to be installed at the final stage of construction. The ability
and possibly the need to fund this working capital requirement may determine the ability to win contracts. If we cannot obtain adequate
capital to meet our capital needs, we may not be able to fully execute our strategic plans for growth and our business, financial condition
and prospects may be materially and adversely affected.
We are subject to payment processing risk.
Our marketplace and e-commerce customers pay for
their services using a variety of different online payment methods. We rely on third parties to process such payments. Acceptance and
processing of these payment methods are subject to certain rules and regulations and require payment of interchange and other fees. To
the extent there are increases in payment processing fees, material changes in the payment ecosystem, such as delays in receiving payments
from payment processors and/or changes to rules or regulations concerning payment processing, our revenues, operating expenses and results
of operations could be adversely impacted.
Security breaches and attacks against our internal
systems and network, and any potential resulting breach or failure to otherwise protect confidential and proprietary information, could
damage our reputation and negatively impact our business, as well as materially and adversely affect our financial condition and results
of operations.
Although we have employed resources to develop
security measures against unauthorized access to our systems and networks, our cybersecurity measures may not successfully detect or prevent
all unauthorized attempts to access the data on our network or compromise and disable our systems. Unauthorized access to our network
and systems may result in the misappropriation of information or data, deletion or modification of user information, or a denial-of-service
or other interruption to our business operations. As techniques used to obtain unauthorized access to or sabotage systems change frequently
and may not be known until launched against us or our third-party service providers, we may be unable to anticipate, or implement adequate
measures to protect against these attacks. If we are unable to avert these attacks and security breaches, we could be subject to significant
legal and financial liability, our reputation would be harmed and we could sustain substantial revenue loss from user dissatisfaction.
We may not have the resources or technical sophistication to anticipate or prevent rapidly evolving types of cyber-attacks. Actual or
anticipated attacks and risks may cause us to incur significantly higher costs, including costs to deploy additional personnel and network
protection technologies, train employees, and engage third-party experts and consultants. Cybersecurity breaches would not only harm our
reputation and business, but also could materially decrease our revenue and net income.
Disruption or failure of our IT systems could
impair our users' online experience and adversely affect our reputation.
Our ability to provide users with a high-quality
online experience on our marketplace and e-commerce platform depends on the continuous and reliable operation of our IT systems. We cannot
assure you that we will be able to procure sufficient bandwidth in a timely manner or on acceptable terms or at all. Failure to do so
may significantly impair user experience on our platform and decrease the overall effectiveness of our platform to our users.
If we experience frequent or persistent service
disruptions, whether caused by failures of our own systems or those of third-party service providers, our users' experience may
be negatively affected, which in turn, may have a material and adverse effect on our reputation. We cannot assure you that we will be
successful in minimizing the frequency or duration of service interruptions.
8
We face risks related to natural disasters,
health epidemics and other outbreaks, which could significantly disrupt our operations.
We are vulnerable to natural disasters and other
calamities. Fire, floods, typhoons, earthquakes, power loss, telecommunications failures, break-ins, war, riots, terrorist attacks or
similar events may give rise to server interruptions, breakdowns, system failures, technology platform failures or internet failures,
which could cause the loss or corruption of data or malfunctions of software or hardware as well as adversely affect our ability to produce
video content or provide products and services on our e-commerce platform.
Our business operations could be disrupted if
any of our employees are suspected of having COVID-19, Ebola virus disease, H1N1 flu, H7N9 flu, avian flu, SARS or other epidemic, since
we could require our employees to be quarantined and/or our offices to be disinfected. In addition, our business, financial condition
or results of operations could be materially and adversely affected to the extent that any of these epidemics harms the global economy
in general.
Our failure to protect our intellectual property
rights could have a negative impact on our business.
We believe our brand, trade names, trademarks
and other intellectual property are critical to our success. The success of our business depends substantially upon our continued ability
to use our brand, trade names and trademarks to increase brand awareness and to further develop our brand. The unauthorized reproduction
of our trade names or trademarks could diminish the value of our brand and our market acceptance, competitive advantages or goodwill.
In addition, our proprietary information, which has not been patented or otherwise registered as our property, is a component of our competitive
advantage and our growth strategy.
Monitoring and preventing the unauthorized use
of our intellectual property is difficult. The measures we take to protect our brand, trade names, trademarks and other intellectual property
rights may not be adequate to prevent their unauthorized use by third parties. In addition, the application of laws governing intellectual
property rights in Malaysia, China and other countries are uncertain and evolving, and could involve substantial risks to us. To our knowledge,
the relevant authorities in China historically have not protected intellectual property rights to the same extent as the United States.
If we are unable to adequately protect our brand, trade names, trademarks and other intellectual property rights, we may lose these rights
and our business may suffer materially. Further, unauthorized use of our brands, trade names or trademarks could cause brand confusion
among advertisers and harm our reputation as a provider of high quality and comprehensive advertising services. If our brand recognition
decreases, we may lose advertisers and fail in our expansion strategies, and our business, results of operations, financial condition
and prospects could be materially and adversely affected.
The creation of non-fungible token ("NFT")
marketplace is dependent on our ability to develop an acceptable blockchain.
Our ability to create NFTs that can be minted,
accepted and transferred is dependent on our ability to develop an accepted and secured blockchain. Failure to develop a secured and reliable
blockchain, will adversely affect our ability to create a marketplace where our users can trade, purchase and sell their NFTs.
We do not have any access or working relationship
with metaverse universe platform and no assurance can be given that we will have a third party metaverse platform that will be accepted
by our users or generate sufficient interest.
We do not have a metaverse platform to feature
our NFT. It is our intent that we will cooperate with a metaverse platform featuring a virtual world containing immersive experiences
in social networking, gaming and NFT, boasting a wide range of "online + offline" and "virtual + reality" scenarios
to promote the development of new content by creators and owners of NFT.
There can be no assurance that the market for
NFTs will be developed and/or sustained, which may materially adversely affect our business operations.
The market for digital assets, including, without
limitation, NFTs, is still nascent. Accordingly, the market for NFTs may not develop, of if a market does develop, such value be maintained.
If no market develops for NFTs in the future, it may be difficult or impossible for us to develop and maintain a marketplace where our
users can trade, purchase and sell their NFTs.
9
The technology underlying blockchain technology
is subject to a number of industry-wide challenges and risks relating to consumer acceptance of blockchain technology. The slowing or
stopping of the development or acceptance of blockchain networks and blockchain assets would have a material adverse effect on the successful
development of our NFT marketplace platform.
The growth of the blockchain industry is subject
to a high degree of uncertainty regarding consumer adoption and long-term development. The factors affecting the further development of
the blockchain and NFT industry include, without limitation:
●
Worldwide
growth in the adoption and use of NFTs and other blockchain technologies;
●
government
and quasi-government regulation of NFTs and their use, or restrictions on or regulation of access to and operation of blockchain networks
or similar systems;
●
the
maintenance and development of the open-source software protocol of blockchain networks;
●
changes
in consumer demographics and public tastes and preferences;
●
the
availability and popularity of other forms or methods of buying and selling goods and services, or trading assets, including new means
of using government-backed currencies or existing networks;
●
the
extent to which current interest in NFTs represents a speculative "bubble";
●
general
economic conditions in the United States and the world;
●
the
regulatory environment relating to NFTs and blockchains; and
●
a
decline in the popularity or acceptance of NFTs or other digital assets.
The NFT industry as a whole has been characterized
by rapid changes and innovations and is constantly evolving. Although it has experienced significant growth in recent years, the slowing
or stopping of the development, general acceptance and adoption and usage of blockchain networks and blockchain assets may deter or delay
the acceptance and adoption of NFTs.
The slowing or stopping of the development, general
acceptance and adoption and usage of blockchain networks or blockchain assets may adversely impact the value of NFTs. The value of specific
NFTs relies on the development, general acceptance and adoption and usage of the applicable blockchain network which depends on ability
to readily access the applicable network.
The prices of digital assets are extremely
volatile.
Decreases in the price of even a single other
digital asset may cause volatility in the entire digital asset industry and may affect the value of other digital assets.  For example,
a security breach or any other incident or set of circumstances that affects purchaser or user confidence in a well-known digital asset
may affect the industry as a whole and may also cause the price of other digital assets, including NFTs, to fluctuate.
If we cannot continue to innovate technologically
or develop, market and sell new products and services, or enhance existing technology and products and services to meet customer requirements,
our ability to grow our revenue could be impaired.
Our growth largely depends on our ability to innovate
and add value to our existing creative platform and to provide our customers and contributors with a scalable, high-performing technology
infrastructure that can efficiently and reliably handle increased customer and contributor usage globally, as well as the deployment of
new features. We will continually make investments to maintain and enhance the technology and infrastructure and to evolve our information
processes and computer systems in order to run our business more efficiently and remain competitive. We may not achieve the anticipated
benefits, significant growth or increased market share from these investments for several years, if at all. If we are unable to manage
our investments successfully or in a cost-efficient manner, our business and results of operations may be adversely affected.
10
The value of NFT is uncertain and may subject
us to unforeseeable risks.
NFTs are unique, one-of-a-kind digital assets
made possible by certain digital asset network protocols. Because of their non-fungible nature, NFTs introduce digital scarcity and have
become popular as online "collectibles," similar to physical rare collectible items, such as trading cards or art pieces. Like
real world collectibles, the value of NFTs may be prone to "boom and bust" cycles as popularity increases and subsequently subsides.
If any of these bust cycles were to occur, it could adversely affect the value of certain of our future strategies. In addition, because
NFTs generally rely on the same types of underlying technologies as digital assets, most risks applicable to digital assets are also applicable
to NFTs, which will subject us to general digital assets risks as described elsewhere in these risk factors.
A particular digital asset's status as
a "security" in any relevant jurisdiction is subject to a high degree of uncertainty and depending upon the activities undertaken
by our customers utilizing our products and services, we and our customers may be subject to regulatory scrutiny, investigations, fines,
and other penalties, which may adversely affect our business, operating results, and financial condition.
The SEC and its staff have taken the position
that certain digital assets fall within the definition of a "security" under the U.S. federal securities laws. The legal test
for determining whether any given digital asset is a security is a highly complex, fact-driven analysis that evolves over time, and the
outcome is difficult to predict. The SEC generally does not provide advance guidance or confirmation on the status of any particular asset
as a security. Furthermore, the SEC's views in this area have evolved over time and it is difficult to predict the direction or
timing of any continuing evolution. With respect to various digital assets, there is currently no certainty under the applicable legal
test that such assets are not securities, notwithstanding the conclusions we may draw based on our risk-based assessment regarding the
likelihood that a particular asset could be deemed a "security" under applicable laws.
The classification of a digital asset as a security
under applicable law has wide-ranging implications for the regulatory obligations that flow from the offer, sale and trading of such assets.
For example, a digital asset that is a security in the United States may generally only be offered or sold in the United States pursuant
to a registration statement filed with the SEC or in an offering that qualifies for an exemption from registration. Persons that effect
transactions in assets that are securities in the United States may be subject to registration with the SEC as a "broker" or
"dealer." Platforms that bring together purchasers and sellers to trade digital assets that are securities in the United States
are generally subject to registration as national securities exchanges, or must qualify for an exemption, such as by being operated by
a registered broker-dealer as an alternative trading system, or ATS, in compliance with rules for ATSs. Persons facilitating clearing
and settlement of securities may be subject to registration with the SEC as a clearing agency. Foreign jurisdictions may have similar
licensing, registration, and qualification requirements.
If the SEC, foreign regulatory authority, or a
court were to determine that a supported digital asset offered, sold, or traded by one of our customers on a platform provided by us is
a security, our customer would not be able to offer such asset for trading until it was able to do so in a compliant manner, which would
require significant expenditures by the customer. In addition, we or our customer could be subject to judicial or administrative sanctions
for failing to offer or sell the digital asset in compliance with the registration requirements, or for acting as a broker, dealer, or
national securities exchange without appropriate registration. Such an action could result in injunctions, cease and desist orders, as
well as civil monetary penalties, fines, disgorgement, criminal liability, and reputational harm which could negatively impact our business,
operating results, and financial condition.
If we do not effectively manage our sales channel
inventory and product mix, we may incur costs associated with excess inventory, or lose sales from having too few products.
We determine production levels based on our forecasts
of demand for our products. Actual demand for our products depends on many factors, which makes it difficult to forecast. We have experienced
differences between our actual demand and our forecasted demand in the past year and expect differences to arise in the future. If we
improperly forecast demand for our products, we could end up with too many products and be unable to sell the excess inventory in a timely
manner, if at all, or alternatively, we could end up with too few products and not able to satisfy demand. This problem is exacerbated
because we attempt to closely match inventory levels with product demand leaving a limited margin for error. If these events occur, we
could incur increased expenses associated with writing off excessive or obsolete inventory, lose sales, incur penalties for later delivery,
or have to ship products by air freight, a higher cost transportation mode, to meet immediate demand, and suffering a corresponding decline
in gross margins.
11
We face significant competition, which could
result in decreased demand for our products or services leading to reduced margins or loss of market share and revenue.
We compete in a highly competitive market that
is rapidly evolving in the halal food industry. Many companies have developed, or are expected to develop, products that compete with
or will compete with our products. Furthermore, many of our current and potential competitors have significantly greater resources than
we do. Many of our existing and potential competitors have longer operating histories, greater name recognition and substantially greater
financial, technical, sales, marketing and other resources. These competitors may, among other things, undertake more extensive marketing
campaigns, adopt more aggressive pricing policies, obtain more favorable pricing from suppliers and manufacturers, and exert more influence
on sales channels than we can. Certain of our significant competitors also serve as key sales and marketing channels for our products,
potentially giving these competitors a marketplace advantage based on their knowledge of our business activities and/or their ability
to negatively influence our sales opportunities. Intense competition, rapid technological change and evolving industry standards could
result in less favorable selling terms to our customers, decrease demand for our products or make our products obsolete. Our operating
results and our ability to compete could be adversely affected if we are unable to: successfully and accurately anticipate customer demand;
manage our product transitions, inventory levels and manufacturing processes efficiently; distribute or introduce our products quickly
in response to customer demand and technological advances; differentiate our products from those of our competitors; or otherwise compete
successfully in the markets for our products. If any of our competitors are successful in competing against us, our sales could decline,
our margins could be negatively impacted and we could lose market share, any of which could seriously harm our business and results of
operations.
As a branded goods business, our success depends on the value and
relevance of our brand and products to consumers and on our ability to innovate and remain competitive.
For halal products, consumer tastes, preferences
and behaviors are constantly changing and our ability to anticipate and respond to these changes and to continue to maintain loyalty to
the halal products we distribute is vital to our business. If we are unable to innovate effectively, our sales or margins could be materially
adversely affected.
The successful introduction of innovative products
and packaging on a periodic basis has become increasingly important to our ability to maintain and grow our sales of halal products. Accordingly,
the continued acceptance of our products and the future degree of market acceptance of any of our products, which may be accompanied by
significant promotional expenditures, is likely to have an important impact on our future financial results.
We may not be able to compete effectively in the highly competitive
halal food markets.
The halal food markets are highly competitive.
In addition, many of our principal competitors are large, diversified companies with resources significantly greater than ours. We expect
strong competition to continue, including competition for adequate distribution and competition for the limited shelf space for the halal
categories in supermarkets and other retail food outlets. Competition in our product categories is based on product innovation, product
quality, price, brand recognition and loyalty, effectiveness of marketing, promotional activity, and the ability to identify and satisfy
consumer preferences. Our ability to increase our revenue could also be adversely impacted if we are not successful in introducing innovative
products in response to changing consumer demands or by new product introductions of our competitors. If we are unable to build and sustain
brand equity by offering recognizably superior product quality, we may be unable to maintain pricing advantages over competitive products.
From time to time, our customers experience price
pressure in some of our markets as a result of competitors' promotional pricing practices as well as general market conditions.
Our failure to match or exceed our competitors' cost reductions through innovative products and other improvements could weaken
our competitive position. Competition is based on product quality, reliability, food safety, distribution effectiveness, brand loyalty,
price, effective promotional activities, the ability to identify and satisfy emerging consumer preferences and the ability to provide
ancillary support services. We may not be able to compete effectively with these larger, more diversified companies.
A material change in consumer demand for our halal products could
have a significant impact on our business.
For our halal business we rely on continued demands
from consumers for our products. To achieve business goals, we must develop and sell halal products that appeal to consumers. If demand
and growth rates fall substantially below expected levels, our results could be negatively impacted. This could occur due to unforeseen
negative economic or political events or to changes in consumer trends and habits.
12
Economic conditions adversely affecting consumer
discretionary spending may negatively impact our business and operating results.
We believe that our halal products revenues and
profitability are strongly correlated to consumer spending habits, which is influenced by general economic conditions, unemployment levels,
and the availability of discretionary income. In an economic downturn or in the event of the continued spread of COVID-19, our business
and results of operations could be materially and adversely affected.
The recent global economic and financial market
crisis due to COVID-19 has had and may continue to have a negative effect on our business and results of operations.
Global economic conditions as a result of COVID-19
have had a negative effect on our business and results of operations as the economic activity throughout much of the world has also undergone
an economic downturn. As a result, the global credit and liquidity have tightened in much of the world, some of our potential customers
in Korea, Europe, United Kingdom and Malaysia may face business downturn and credit issues, and could experience cash flow problems and
other financial hardships, which could affect timeliness of doing business with us.
Changes in governmental banking, monetary and
fiscal policies to restore liquidity and increase credit availability may not be effective in alleviating the global economic declines
due to the COVID-19 pandemic. It is difficult to determine the breadth and duration of the economic and financial market problems and
the many ways in which they may affect our customers and our business in general. Nonetheless, continuation or further worsening of these
difficult financial and macroeconomic conditions could have a significant effect on our business and results of operations.
The success of our business depends on the
continuing contributions of key personnel who may terminate their employment with us at any time, and we will need to hire additional
qualified personnel.
We rely heavily on the services of technical and
management personnel. Loss of the services of any such individuals would adversely impact our operations. In addition, we believe our
technical personnel represent a significant asset and provide us with a competitive advantage over many of our competitors and that our
future success will depend upon our ability to retain these key employees and our ability to attract and retain other skilled financial,
engineering, technical and managerial personnel. We do not currently maintain any "key man" life insurance with respect to any
of such individuals.
Our success depends on the continuing efforts
of our senior management team and other key personnel and our business may be harmed if we lose their services.
Our future success depends heavily upon the continuing
services of the members of our senior management. If one or more of our senior executives or other key personnel are unable or unwilling
to continue in their present positions, we may not be able to replace them easily or at all, and our business may be disrupted and our
financial condition and results of operations may be materially and adversely affected. Competition for senior management and key personnel
is intense, the pool of qualified candidates is very limited, and we may not be able to retain the services of our senior executives or
key personnel, or attract and retain high-quality senior executives or key personnel in the future.
In addition, if any member of our senior management
team or any of our other key personnel joins a competitor or forms a competing company, we may lose customers, distributors, know-how
and key professionals and staff members. Each of our executive officers and key employees has entered into an employment agreement with
us which contains confidentiality and non-competition provisions. Legal proceedings to enforce such provisions would be costly in both
money and management time and such provisions may not be enforced or enforceable.
We rely on highly skilled personnel and if
we are unable to retain or motivate key personnel or hire qualified personnel, we may not be able to grow effectively.
Our performance and future success depends on
the talents and efforts of highly skilled individuals. We will need to continue to identify, hire, develop, motivate and retain highly
skilled personnel for all areas of our organization. Competition in our industry for qualified employees is intense. Our continued ability
to compete effectively depends on our ability to attract new employees and to retain and motivate our existing employees.
As competition in our industry intensifies, it
may be more difficult for us to hire, motivate and retain highly skilled personnel. If we do not succeed in doing so, we may be unable
to grow effectively.
13
We have no business insurance coverage.
We do not have any business liability or disruption
insurance coverage for our operations. Any business disruption, litigation or natural disaster may result in our incurring substantial
costs and the diversion of our resources.
We are exposed to risks associated with the
weakening global economy as a result of COVID-19, which increase the uncertainty of consumers purchasing products and/or services.
The recent severe tightening of the credit markets,
turmoil in the financial markets, and weakening global economy due to COVID-19 pandemic are contributing to a decrease in spending by
consumers. If these economic conditions are prolonged or deteriorate further, as a result of COVID-19, the market for our products and
services will decrease accordingly.
Our Company may experience, and continues to
experience, rapid growth in operations, which may place, and may continue to place, significant demands on its management, operational
and financial infrastructure.
If the Company does not effectively manage its
growth, the quality of its products and services could suffer, which could negatively affect the Company's brand and operating results.
To effectively manage this growth, the Company will need to continue to improve its operational, financial and management controls and
its reporting systems and procedures. Failure to implement these improvements could hurt the Company's ability to manage its growth and
financial position.
Our Company's business faces inherent risk
in the switchable glass and halal products and services.
Our Company's business is subject to certain risks
inherent in the switchable glass and halal products and services. Our Company's revenue and operating results could be adversely affect
by many factors which include, amongst others, changes in general economic, business and credit conditions, fluctuation in foreign exchange
rates, changes in demand for and market acceptance of our products and services, our ability to introduce new products and services and
enhancements in a timely manner, rapid technological changes, increase in operating expenses, lower profit margins due to pricing competition
and delay in expansion plans.
Our Company seeks to limit these business risks
through, inter-alia prudent management policies, keeping abreast with new developments and technologies in the relevant industries and
maintaining good relationship with customers and suppliers. However, there can be no assurance that any changes in these factors will
not have any material adverse effect on our Company's business.
Our Company's business faces competitions from
local and foreign competitors.
Our Company faces competition from both local
and foreign competitors which offer similar products that of our Company offerings. Increased competition could result in competitive
pricing resulting in lower profit margins. However, our Company believes that we have several competitive edges over our competitors,
including amongst others, better quality products, and technological expertise.
Our Company seeks to limit the competitive risks
through, inter-alia constant review of our product development and marketing strategies to adapt to changes in economic conditions and
market demands as well as focusing on certain markets and industries. However, there can be no assurance that our Company will be able
to compete effectively against our competitors and that competitive pressure will not materially and adversely affect our Company's business,
operations and results and or financial condition.
14
Our production of products from lamination
machinery and nano-coat plating equipment involves a significant degree of risk and uncertainty in terms of operational performance and
costs.
We rely on complex machinery
for production of our products, and we may experience unexpected malfunctions from time to time requiring repairs and spare parts to fix
the equipment. The availability of spare parts may not be available when needed. Unexpected malfunctions of our lamination and nano-coated
plate filter equipment ("Manufacturing Equipment") may significantly affect our operational efficiency and production. In
addition, the operational performance and costs associated with the Manufacturing Equipment can be difficult to predict and may be influenced
by factors outside of our control, such as, but not limited to, failures by suppliers to deliver necessary equipment components in a timely
manner and at prices and volumes acceptable to us, which could have a material adverse effect on our operational performance, cash flows,
financial condition, or prospects.
Disaster events may
disrupt our business.
Unforeseen events, or
the prospect of such events, including public health issues including health epidemics or pandemics, war and terrorism and other international
conflicts, and natural disasters such as fire, hurricanes, earthquakes, tornados or other adverse weather and climate conditions, whether
occurring in Asia or elsewhere, could disrupt our operations, disrupt the operations of suppliers or business customers or result in political
or economic instability. These types of events outside of our control could adversely affect our operating results. We cannot assure that
any backup systems will be adequate to protect it from the effects of fire, floods, typhoons, earthquakes, power loss, telecommunications
failures, break-ins, war, riots, terrorist attacks or similar events. Any of the foregoing events may give rise to interruptions, breakdowns,
system failures, technology platform failures or internet failures, which could cause the loss or corruption of data or malfunctions of
software or hardware as well as adversely affect our ability to manufacture products and provide services. These events could reduce demand
for our products and services, make it difficult or impossible to receive equipment from suppliers or impair our ability to deliver products
and services to business customers on a timely basis. Any such disruption could damage our reputation and cause business customer attrition.
We could be subject to claims or litigation with respect to losses caused by such disruptions. Our insurance may not cover a particular
event at all or be sufficient to fully cover our losses.
Risk Factors Relating to Quality of Products
If our products fail
to perform as expected, our ability to develop, market and sell our products and services could be harmed.
If our products of nano-coated
plate filters or our lamination glass products to be manufactured in 2023 contain defects in design and manufacture that cause them not
to perform as expected or that require repair, or certain features of its products take longer than expected to become enabled or are
legally restricted, our ability to develop, sell, and service its products could be harmed. Although we will attempt to remedy any issues
it observes in its products as effectively and rapidly as possible, such efforts may not be timely, may hamper production or may not be
to the satisfaction of our customers. While we will perform extensive internal testing on the products we manufacture, we currently have
a limited frame of reference by which to evaluate detailed long-term quality, reliability, durability and performance characteristics
of our products. There can be no assurance that we will be able to detect and fix any defects in our products prior to their sale to our
customers.
Our inability to provide
products or services in a timely manner, legal restrictions on product features, or defects in our products or services, including products
and services of third parties that we incorporate into our product offerings, could adversely affect our reputation, result in delivery
delays, product recalls, product liability claims, and significant warranty and other expenses, and subject the Company to claims or litigation.
In addition, our inability to meet our customers' expectations with respect to our products or services could affect our ability
to generate new business customers and thereby have a material adverse effect on our business, financial condition, cash flow or results
of operations.
We rely on certain
third-party providers of licensed software and services integral to our operations.
Certain aspects of the
operation of our business may depend on third-party software and service providers. With regard to licensed software technology, we may
become dependent upon the ability of third parties to maintain, enhance or develop their software and services on a timely and cost-effective
basis, to meet industry technological standards and innovations to deliver software and services that are free of defects or security
vulnerabilities, and to ensure their software and services are free from disruptions or interruptions. Further, these third-party services
and software licenses may not always be available to us on commercially reasonable terms or at all.
If the third-party software
or services become obsolete, fail to function properly, are incompatible with future versions of our products or services, or are defective
or otherwise fail to address our needs, there is no assurance that we would be able to replace the functionality provided by any future
third-party software or services with software or services from alternative providers. Any of these factors could have a material adverse
effect on our financial condition, cash flows or results of operations.
15
We may need to defend
ourselves against and may face liability in respect of claims for infringing, misappropriating or otherwise violating the intellectual
property rights of others, which may be time-consuming and could cause us to incur substantial costs and/or materially impact our ability
to operate.
From time to time, legal
action by us may be necessary to enforce our contractual rights, to protect our manufacturing and distribution operation or to defend
against claims of infringement, misappropriation or invalidity. Such litigation could result in substantial costs and diversion of resources
and could negatively affect our business, operating results and financial condition. Others, including our competitors, may hold or obtain
patents, copyrights, trademarks or other proprietary rights that could prevent, limit or interfere with our ability to make, use, develop,
or sell its products and services, which could make it more difficult for us to operate our business. We may receive inquiries from holders
of patents or trademarks inquiring whether we are infringing their proprietary rights and/or seek court declarations that they do not
infringe upon our rights.
We may consider entering
into licensing agreements with respect to such rights, although no assurance can be given that such licenses can be obtained on acceptable
terms or that litigation will not occur, and such licenses could significantly increase our operating expenses. Companies holding patents
or other intellectual property rights relating to switchable glass or nano-coated plating technologies may bring suits alleging infringement
of such rights or otherwise asserting their rights and seeking licenses. In addition, if we are determined to have infringed upon a third
party's intellectual property rights, it may be required to cease making, selling or incorporating certain components or intellectual
property into the goods and services it offers, to pay substantial damages and/or license royalties, obtain a license from the holder
of the infringed intellectual property right, which license may not be available on reasonable terms or at all, to redesign its products
and services, and/or to establish and maintain alternative branding for its products and services. In the event that we were required
to take one or more such actions, our business, prospects, operating results and financial condition could be materially adversely affected.
In addition, any litigation or claims, whether or not valid, could result in substantial costs, negative publicity and diversion of resources
and management attention.
We cannot be certain
that our products and services or those of third parties that we incorporate into our products do not and will not infringe the intellectual
property rights of others. We do not own any patent technologies but rely on our equipment suppliers and technology partners. In future,
we may be subject to claims based on allegations of infringement, misappropriation or other violations of the intellectual property rights
of others, including litigation brought by competitors, potential competitors or special purpose or so-called "non-practicing" entities
that focus solely on extracting royalties and settlements by enforcing intellectual property rights and against whom our patents may therefore
provide little or no deterrence or protection.
Regardless of their merits,
intellectual property claims divert the attention of our personnel and are often time-consuming and expensive. In addition, to the extent
claims against us are successful, we may have to pay substantial monetary damages (including, for example, treble damages if we are found
to have wilfully infringed patents and increased statutory damages if we are found to have wilfully infringed copyrights) or discontinue
or modify certain products or services that are found to infringe another party's rights or enter into licensing agreements with
costly royalty payments. Defending against claims of infringement, misappropriation or other violations or being deemed to be infringing,
misappropriating or otherwise violating the intellectual property rights of others could impair our ability to innovate, develop, distribute
and sell our current and planned products and services. Furthermore, because of the substantial amount of discovery required in connection
with intellectual property litigation, there is a risk that some of own confidential information could be compromised by the discovery
process. Although claims of this kind have not materially affected our business to date, there can be no assurance material claims will
not arise in the future.
16
Our switchable glass
products must comply with local building codes and ordinances, and failure of our products to comply with such codes and ordinances may
have an adverse effect on our business.
Our switchable glass
product must comply with local building codes and ordinances. Building codes may also affect the products our customers are allowed to
use, and, consequently, changes in building codes may also affect the sale of our products. If our products fail to comply with such local
building codes or ordinances, our ability to market and sell such products would be impaired. Also, should these codes and ordinances
be amended or expanded, or should new laws and regulations be enacted, we could incur additional costs or become subject to requirements
or restrictions that require us to modify our products or adversely affect its ability to market and sell our products. If our products
do not adequately or quickly adapt to building standards, we may lose market share to competitors, which would adversely affect our business,
results of operation, financial condition, and cash flows. Furthermore, failure of our products to comply with such codes or ordinances
could subject us to negative publicity or damage our reputation.
Our insurance strategy may not be adequate
to protect us from all business risks.
We may be subject, in
the ordinary course of business, to losses resulting from products liability, accidents, acts of God and other claims against us, for
which we may have no insurance coverage. A loss that is uninsured or which exceeds policy limits may require us to pay substantial amounts,
which could adversely affect our financial condition and operating results.
We are subject to all
of the ordinary course operating hazards and risks that may come with the provision of our products and services and business operations.
In addition to contractual provisions limiting our liability to business customers and third parties, we maintain insurance policies in
such amounts and with such coverage and deductibles as required by law and that we believe are reasonable and prudent. Nevertheless, such
insurance may not be adequate to protect us from all the liabilities and expenses that may arise from claims for personal injury, death
or property damage arising in the ordinary course of our business and current levels of insurance may not be able to be maintained or
be available at economical prices. If a significant liability claim is brought against us that is not covered by insurance, then we may
have to pay the claim with our own funds, which could have a material adverse effect on our business, financial condition, cash flows
or results of operations. We may not be able to secure additional product liability insurance coverage on commercially acceptable terms
or at reasonable costs when needed, particularly if we do face liability for its products and are forced to make a claim under our policy.
We may become subject
to product liability claims, which could harm our financial condition and liquidity if we are not able to successfully defend or insure
against such claims.
Although our switchable
glass and nano-coated plate filter products are designed and produced to be safe, product liability claims, even those without merit,
could harm our business, prospects, operating results and financial condition. We face inherent risk of exposure to claims in the event
our products do not perform or are claimed to not have performed as expected. A successful product liability claim against us could require
us to pay a substantial monetary award. Moreover, a product liability claim could generate substantial negative publicity about our products
and business and could have a material adverse effect on our business, prospects and operating results.
If we are unable to
achieve our targeted manufacturing costs for our products, our financial condition and operating results will suffer.
While we will continue
reduce costs in our operations and from our suppliers, including through economies of scale in increased production, there is no guarantee
that we will be able to achieve sufficient cost savings to reach our planned gross margin and profitability goals, or our other financial
targets. If our efforts to continue to decrease manufacturing costs are not successful, we may incur substantial costs or cost overruns
in utilizing and increasing the production capability of our manufacturing facility. Many of the factors that impact our manufacturing
costs are beyond our control, such as potential increases in the costs of materials and components. If we are unable to continue to control
and reduce our manufacturing costs, our operating results, business and prospects will be harmed.
17
Risks Relating to Our Organization
If we infringe the intellectual property rights
of third parties, it may increase our costs or prevent us from the commercialization our product candidates.
There is a risk that we are or may infringe the
proprietary rights of third parties of which we are unaware. There has been substantial litigation and other proceedings regarding patent
and other intellectual property rights in the electronic industries. To date, we have not been involved in any such third-party claims
and we are not aware that our products (digital asset trading platform, ecommerce platform for halal products, nano-coated plate filters
and air purifiers, and switchable glass) infringe the intellectual property rights of third parties. The consequent of any possible future
intellectual property infringement claims, we might be:
●
prohibited from selling or
licensing any products or digital asset trading or ecommerce platforms that we may develop unless the patent holder licenses the patent
to us, which it is not required to do;
●
required to expend considerable
amounts of money in defending the claim;
●
required to pay substantial
royalties or grant a cross license to our patents to another patent holder;
●
required to redesign the formulation
of a product so that it does not infringe, which may not be possible or could require substantial funds and time; or
●
required to pay substantial
monetary damages.
Future sales of our products may suffer if
they are not accepted in the marketplace by consumers and customers.
There is a risk that our products (halal products,
nano-coated plate filters and air purifier products, and switchable glass) may not gain market acceptance by consumers and customers.
The degree of market acceptance of any of our products will depend on a variety of factors, including:
●
timing of market introduction;
and
●
price and product feature compared
to existing and new products.
We may be exposed to product liability claims
which could harm our business.
The marketing and sale of consumer and electronic
products entails an inherent risk of product liability. We face product liability exposure related to our products. Regardless of merit
or eventual outcome, liability claims may result in:
●
decreased demand for our products;
●
injury to our reputation;
●
costs of related litigation;
●
substantial monetary awards
to customers and others;
●
loss of revenues; and
●
the inability to commercialize
our other products.
If there is a claim made against us or some other
problems that is attributable to our products, our share price may be negatively affected. Even if we were ultimately successful in product
liability litigation, the litigation would consume substantial amounts of our financial and managerial resources and may create adverse
publicity, all of which would impair our ability to generate sales of our product candidates. We may incur substantial liabilities or
be required to limit development or commercialization of our product candidates if we cannot successfully defend ourselves against product
liability claims. Such coverage may not be available in the future on acceptable terms, or at all. We have no insurance coverage and even
if we have adequate insurance coverage, product liability claims or recalls could result in negative publicity and force us to devote
significant managerial and financial resources to those matters, and the commercialization of our other products may be delayed or severely
compromised.
18
Changes in government legislation and policy may adversely affect
us.
While we do not anticipate in the near future
any specific material changes in government legislation that may adversely affect us, any material changes in interest rates, exchange
rates, relevant taxation and other legal regimes and government policies may adversely affect our operations, the use of our financial
resources and the market price of our Ordinary Shares.
Currency fluctuations may expose us to increased costs and revenue
decreases.
Our business may in the future be affected by
fluctuations in foreign exchange rates. Currency fluctuations could, therefore, cause our costs to increase and revenues to decline. The
majority of our expenses will continue to be denominated in Korea won, United States dollars, European Euro and Malaysia Ringgit. In the
past year, the Australian dollars, our reporting currency, has, as a general trend, appreciated against the U.S. currency. We cannot anticipate
whether this trend will continue in respect of the U.S. dollars. The exchange rates of the Australian dollar to the Korea won, European
Euro and Malaysia Ringgit have also fluctuated over the same period. In circumstances where the Australian dollar appreciates against
either or both of the U.S. dollar, Korea won, European Euro and Malaysia Ringgit, this may have a positive effect on our costs incurred
in either the U.S. or Korea won or European Euro or Malaysia Ringgit (as applicable) but may have a negative effect on any revenues which
we source from the U.S. or South Korea or European Euro and Malaysia Ringgit (as applicable). The same principles apply in respect of
our costs and revenues in other jurisdictions. In addition, we conduct operations in South Korea, Europe, United Kingdom (in 2023) and
Malaysia, which exposes us to potential cost increases resulting from fluctuations in exchange rates. In 2022, we have been affected negatively
on foreign exchange losses as a result of currency fluctuations.
Australian takeovers laws may discourage takeover
offers being made for us or may discourage the acquisition of large numbers of our shares
.
We are incorporated in Australia and are subject
to the takeover laws of Australia. Amongst other things, we are subject to the Corporations Act 2001 (Commonwealth of Australia). Subject
to a range of exceptions, the Corporations Act prohibits the acquisition of a direct or indirect interest in our issued voting shares
if the acquisition of that interest will lead to a person's or someone else's voting power in us increasing from 20% or below
to more than 20%, or increasing from a starting point that is above 20% and below 90%. Exceptions to the general prohibition include circumstances
where the person makes a formal takeover bid for us, if the person obtains shareholder approval for the acquisition or if the person acquires
less than 3% of the voting power of us in any rolling six-month period. Australian takeovers laws may discourage takeover offers being
made for us or may discourage the acquisition of large numbers of our shares.
Rights as a holder of ordinary shares are governed
by Australian law and the Company's Constitution (the "Constitution") and differ from the rights of shareholders under
U.S. law. Holders of our Ordinary Shares may have difficulty in effecting service of process in the United States or enforcing judgments
obtained in the United States.
We are a public company incorporated under the
laws of Australia. Therefore, the rights of holders of our Ordinary Shares are governed by Australian law and our Constitution. These
rights differ from the typical rights of shareholders in U.S. corporations. Circumstances that under U.S. law may entitle a shareholder
in a U.S. company to claim damages may also give rise to a cause of action under Australian law entitling a shareholder in an Australian
company to claim damages. However, this will not always be the case. Holders of our Ordinary Shares may have difficulties enforcing, in
actions brought in courts in jurisdictions located outside the U.S., liabilities under U.S. securities laws. In particular, if such a
holder sought to bring proceedings in Australia based on U.S. securities laws, the Australian court might consider:
●
that it did not have jurisdiction;
and/or
●
that it was not an appropriate
forum for such proceedings; and/or
●
that, applying Australian conflict
of laws rule, U.S. law (including U.S. securities laws) did not apply to the relationship between holders of our Ordinary Shares and
us or our directors and officers; and/or
●
that the U.S. securities laws
were of a public or penal nature and should not be enforced by the Australian court.
Holders of our Ordinary Shares may also have difficulties
enforcing in courts outside the U.S. judgments obtained in the U.S. courts against any of our directors and executive officers or us,
including actions under the civil liability provisions of the U.S. securities laws.
19
Our operations may be materially and adversely affected by changes
in the economic, political and social conditions of Malaysia, USA Europe and United Kingdom.
Some of our non-cash assets are in, and some of
our revenue is sourced from Malaysia, United Kingdom and Europe. The growth of our switchable glass businesses are expected to be derived
from USA. Accordingly, our business, financial condition, results of operations and prospects may be influenced to a significant degree
by political, economic and social conditions in the countries we operate or do business in and by continued economic growth in these countries
as a whole.
We may rely on dividends and other distributions
on equity paid by our operating subsidiary to fund cash and financing requirements, and limitations on the ability of our operating subsidiaries
to pay dividends to us could materially restrict our ability to conduct our business.
We, as a holding company, may rely on dividends
and other distributions on equity paid by our operating Malsyisa companies for our cash and financing requirements, including the funds
necessary to pay dividends and other cash distributions to the parent company, service any debt we may incur and pay our operating expenses.
If these Malaysia subsidiaries incurs debt on their own behalf in the future, the instruments governing the debt may restrict their ability
to pay dividends or make other distributions to us.
Risks Associated with Our Technology and Intellectual
Property
Potential technological changes in our field of businesses create
considerable uncertainty.
We are not conducting research and development
on our products. However, our competitors and other experts in nano-coated plate air filters and switchable glass products and any products
now and in the future the Company manufactures or sells ("IMTE Products") are continuously and extensively conducting research
in the relevant technologies. New developments in research are expected to continue at a rapid pace in both industry and academia. Research
and discoveries by others may render some or all our products uncompetitive or obsolete.
If we are unable to keep pace with technological
change or with the advances of our competitors our products may become non-competitive.
The nano-coating technologies we use in our products
are subject to rapid and significant technological change. Our competitors in the USA and Australia and elsewhere are numerous and include,
among others, major technology companies, large electronics companies, universities and other research institutions. These competitors
may develop technologies and products that are more effective, or which would render the technology in our IMTE Products obsolete or non-competitive.
Many of these competitors have greater financial and technical resources and manufacturing and marketing capabilities than we do. In addition,
many of our competitors have much more experience in marketing, sales and commercializing new technologies of new or improved IMTE Products.
Our nano-coated plate filter's manufacturing
technology is from a third party, and to the extent that the equipment manufacturer will be able to continuously develop and upgrade the
nano-coated plate filter technology to keep our nano-coated plate products competitive will determine the success of our business. If
our equipment manufacturer is not able to innovate their technology to match our competitors' technology development, then there
is a risk that our nano-coated products will become uncompetitive in the market place which may have an adverse effect in our nano-coated
plate business, financial condition and results of operations.
20
Our success depends upon our ability to protect our intellectual
property and our proprietary technology.
Our success will depend in large part on whether we can:
●
Obtain and maintain patents
to protect our own products;
●
Obtain licenses to relevant
patented technologies of third parties;
●
Operate without infringing
on the proprietary rights of third parties; and
●
Protect our trade secrets and
know-how.
Patent matters in industrial and consumer electronics
are highly uncertain and involve complex legal and factual questions. Accordingly, the availability and breadth of claims allowed in electronics
patents cannot be predicted. The enforceability of a patent depends on several factors that may vary amongst jurisdictions. These factors
may include the novelty of the invention, the requirement that the invention not be obvious in light of prior art (including prior use
or publication of the invention), the utility of the invention, and the extent to which the patent clearly describes the best method of
working the invention.
While we intend seek patent protection, when applicable,
for some of our filter products and technologies, we cannot be certain that any of the future patent applications filed by us or on our
behalf will be approved. We also cannot be certain that others will not independently develop similar products or processes, duplicate
any of the products or processes developed by us previously or licensed to us, or design around the patents owned or licensed by us, or
that any patents owned or licensed by us will provide us with competitive advantages. Furthermore, we cannot be certain that patents held
by third parties will not prevent the commercialization of products incorporating the technology developed by us or licensed to us, or
that third parties will not challenge or seek to narrow, invalidate or circumvent any of the issued, pending or future patents owned or
licensed by us.
We may have to resort to litigation to enforce
any patents issued or licensed to us or to determine the scope and validity of third-party proprietary rights. We may have to defend the
validity of our patents in order to protect or enforce our rights against a third party, or third parties may in the future assert against
us infringement claims regarding proprietary rights belonging to them. Such proceedings could result in the expenditure of significant
financial and managerial resources and could negatively affect our profitability. Adverse determinations in any such proceedings could
prevent us from developing and commercializing our products and could harm our business, financial condition and results of operations.
Our commercial success will also depend, in part,
on our ability to avoid infringement of patents issued to others. If a court determines that we were infringing any third-party patents,
we could be required to pay damages, alter our products or processes, obtain licenses or cease certain activities. We cannot be certain
that the licenses required under patents held by third parties would be made available on terms acceptable to us or at all. To the extent
that we are unable to obtain such licenses, we could be foreclosed from the development, manufacture or commercialization of the product
requiring such license or encounter delays in product introductions while we attempt to design around such patents, and any of these circumstances
could have a material adverse effect on our business, financial condition and results of operations.
In addition to patent protection, we rely on unpatented
trade secrets and know-how and proprietary technological innovation and expertise that are protected in part by confidentiality and invention
assignment agreements with our employees, advisors and consultants. We cannot make any assurances that we will have adequate remedies
for any breach. In addition, third parties could independently develop the same or similar technologies.
21
If we are not able to protect and control unpatented
trade secrets, know-how and other technological innovation, we may suffer competitive harm.
In addition to patented intellectual property,
we also rely on unpatented technology, trade secrets, confidential information and know-how to protect our technology and maintain our
competitive position. Trade secrets are difficult to protect. In order to protect proprietary technology and processes, we rely in part
on confidentiality and intellectual property assignment agreements with our employees, consultants and others. These agreements may not
effectively prevent disclosure of confidential information or result in the effective assignment to us of intellectual property, and may
not provide an adequate remedy in the event of unauthorized disclosure of confidential information or other breaches of the agreements.
In addition, others may independently discover trade secrets and proprietary information that have been licensed to us or that we own,
and in such case, we could not assert any trade secret rights against such party. Enforcing a claim that a party illegally obtained and
is using trade secrets that have been licensed to us or that we own is difficult, expensive and time-consuming, and the outcome is unpredictable.
In addition, courts outside the United States and Australia may be less willing to protect trade secrets. Costly and time-consuming litigation
could be necessary to seek to enforce and determine the scope of our proprietary rights, and failure to obtain or maintain trade secret
protection could have a material adverse effect on our business.
We do not have patent protection in certain
countries and we may not be able to effectively enforce our intellectual property rights in certain countries, which could significantly
erode the market for our product candidates.
We intend to seek regulatory approval to market
our product candidates in a number of overseas countries. Our product candidates are not protected by patents in certain countries, which
means that competitors may be free to sell products that incorporate the same technology that is used in our products in those countries.
In addition, the laws and practices in some foreign countries may not protect intellectual property rights to the same extent as in the
United States or Australia. We may not be able to effectively obtain, maintain or enforce rights with respect to the intellectual property
relating to our product candidates in those countries. Our lack of patent protection in one or more countries, or the inability to obtain,
maintain or enforce intellectual property rights in one or more countries, could adversely affect our ability to commercialize our products
in those countries and could otherwise have a material adverse effect on our business.
Risks Relating to Our Securities
Our failure to meet the continued listing
requirements Nasdaq could result in a delisting of our securities.
On November 2, 2022,
we received a notification letter (the "Notification Letter") from the Listings Qualifications Department of The Nasdaq Stock
Market LLC ("Nasdaq") regarding a failure to meet Nasdaq's minimum bid price requirements. The Notification Letter informed
us that the minimum closing bid price per share our Ordinary Share was below US$1.00 for a period of 30 consecutive business days and
that we did not meet the minimum bid price requirement set forth in Nasdaq Listing Rule 5550(a)(2). The Notification Letter also indicated
that we will be provided with a compliance period of 180 calendar days, or until May 1, 2023 (the "Compliance Period"), in
which to regain compliance pursuant to Nasdaq Listing Rule 5810(c)(3)(A).
In order to regain compliance
with Nasdaq's minimum bid price requirement, our Ordinary Shares must maintain a minimum closing bid price of US$1.00 for at least
ten consecutive business days during the Compliance Period. In the event we do not regain compliance by the end of the Compliance Period,
we may be eligible for additional time to regain compliance. To qualify, we will be required to meet the continued listing requirement
for all continual listing standards for Nasdaq, with the exception of the bid price requirement, and will need to provide written notice
of our intention to cure the deficiency during the second compliance period, including by effecting a reverse stock split if necessary.
If we meet these requirements, we may be granted an additional 180 calendar days to regain compliance. However, if it appears to Nasdaq
that we will be unable to cure the deficiency, or if we are not otherwise eligible for the additional cure period, Nasdaq will provide
notice that our Ordinary Shares will be subject to delisting.
If we fail to satisfy
the continued listing requirements of Nasdaq, such as minimum bid price requirements, Nasdaq may take steps to delist our Ordinary Shares.
Such a delisting would have a negative effect on the price of our Ordinary Shares, impair the ability to sell or purchase our Ordinary
Shares when persons wish to do so, and any delisting materially adversely affect our ability to raise capital or pursue strategic restructuring,
refinancing or other transactions on acceptable terms, or at all. Delisting could also result in a determination that our Ordinary Shares
are a "penny stock," which would require brokers trading in our Ordinary Shares to adhere to more stringent rules, possibly
resulting in a reduced level of trading activity in the secondary market for our Ordinary Shares. In the event of a delisting, we would
attempt to take actions to restore our compliance with Nasdaq's listing requirements, but we can provide no assurance that any such
action taken by us would allow our Ordinary Shares to become listed again, stabilize the market price or improve the liquidity of our
Ordinary Shares, prevent our Ordinary Shares from dropping below the Nasdaq minimum bid price requirement or prevent future non-compliance
with Nasdaq's listing requirements.
22
In the event that our Ordinary Shares are delisted
from NASDAQ, U.S. broker-dealers may be discouraged from effecting transactions in shares of our Ordinary Shares because they may be considered
penny stocks and thus be subject to the penny stock rules.
The SEC has adopted several rules to regulate
"penny stock" that restrict transactions involving stock which is deemed to be penny stock. Such rules include Rules 3a51-1,
15g-1, 15g-2, 15g-3, 15g-4, 15g-5, 15g-6, 15g-7, and 15g-9 under the Exchange Act. These rules may have the effect of reducing the liquidity
of penny stocks. "Penny stocks" generally are equity securities with a price of less than US$5.00 per share (other than securities
registered on certain national securities exchanges or quoted on NASDAQ if current price and volume information with respect to transactions
in such securities is provided by the exchange or system). Our Ordinary Shares have in the past constituted, and may again in the future
constitute, "penny stock" within the meaning of the rules. The additional sales practice and disclosure requirements imposed
upon U.S. broker-dealers may discourage such broker-dealers from effecting transactions in shares of our Ordinary Shares, which could
severely limit the market liquidity of such Ordinary Shares and impede their sale in the secondary market.
A U.S. broker-dealer selling penny stock to anyone
other than an established customer or "accredited investor" (generally, an individual with net worth in excess of US$1,000,000
or an annual income exceeding US$200,000, or US$300,000 together with his or her spouse) must make a special suitability determination
for the purchaser and must receive the purchaser's written consent to the transaction prior to sale, unless the broker-dealer or the transaction
is otherwise exempt. In addition, the "penny stock" regulations require the U.S. broker-dealer to deliver, prior to any transaction
involving a "penny stock", a disclosure schedule prepared in accordance with SEC standards relating to the "penny stock"
market, unless the broker-dealer or the transaction is otherwise exempt. A U.S. broker-dealer is also required to disclose commissions
payable to the U.S. broker-dealer and the registered representative and current quotations for the securities. Finally, a U.S. broker-dealer
is required to submit monthly statements disclosing recent price information with respect to the "penny stock" held in a customer's
account and information with respect to the limited market in "penny stocks".
Shareholders should be aware that, according to
the SEC, the market for "penny stocks" has suffered in recent years from patterns of fraud and abuse. Such patterns include
(i) control of the market for the security by one or a few broker-dealers that are often related to the promoter or issuer; (ii) manipulation
of prices through prearranged matching of purchases and sales and false and misleading press releases; (iii) "boiler room" practices
involving high-pressure sales tactics and unrealistic price projections by inexperienced sales persons; (iv) excessive and undisclosed
bid-ask differentials and markups by selling broker-dealers; and (v) the wholesale dumping of the same securities by promoters and broker-dealers
after prices have been manipulated to a desired level, resulting in investor losses. Our management is aware of the abuses that have occurred
historically in the penny stock market. Although we do not expect to be in a position to dictate the behavior of the market or of broker-dealers
who participate in the market, management will strive within the confines of practical limitations to prevent the described patterns from
being established with respect to our securities.
Our Ordinary Shares may be considered a "penny
stock" under SEC regulations which could adversely affect the willingness of investors to hold our Shares.
The SEC has adopted regulations which generally
define "penny stock" to be an equity security that has a market price of less than $5.00 per share, subject to specific exemptions.
During the fiscal year ended December 31, 2022, our Ordinary Shares traded on the NASDAQ at below US$5.00 per share. The low trading price
of our Ordinary Shares may adversely impact the willingness of investors to invest in our Ordinary Shares in the United States.
23
Our stock price may be volatile.
The market price of our Ordinary Shares is likely
to be highly volatile and could fluctuate widely in price in response to various factors, many of which are beyond our control, including
the following:
●
changes in our industry;
●
our ability to work through
a health crisis or pandemic;
●
competitive pricing pressures;
●
our ability to obtain working
capital financing;
●
additions or departures of
key personnel;
●
limited "public float"
in the hands of a small number of persons whose sales or lack of sales could result in positive or negative pricing pressure on the market
price for our Ordinary Shares;
●
sales of our Ordinary Shares;
●
our ability to execute our
business plan;
●
operating results that fall
below expectations;
●
loss of any strategic relationship;
●
regulatory developments;
●
developments concerning research
and development, manufacturing, and marketing alliances or collaborations by us and our competitors;
●
announcements of technological
innovations or new commercial products by us and our competitors;
●
regulatory actions in respect
of any of our products or the products of any of our competitors;
●
determinations regarding our
patent applications and those of others;
●
market conditions, including
market conditions in the technology and digital media sectors;
●
increases in our costs or decreases
in our revenues due to unfavorable movements in foreign currency exchange rates;
●
development or litigation concerning
patents, licenses and other intellectual property rights;
●
litigation or public concern
about the safety of our potential products;
●
changes in recommendations
or earnings estimates by securities analysts;
●
deviations in our operating
results from the estimates of securities analysts;
●
rumors relating to us or our
competitors;
●
developments concerning current
or future strategic alliances or acquisitions;
●
political, economic and other
external factors such as interest rate or currency fluctuations, war; and
●
period-to-period fluctuations
in our financial results.
Our Ordinary Shares are traded on NASDAQ Capital
Market. However, trading volumes for our Ordinary Shares have been historically low and volatile. The limited trading market for our Ordinary
Shares may cause fluctuations in the market value of our Ordinary Shares to be exaggerated, leading to price volatility in excess of that
which would occur in a more active trading market for our Ordinary Shares.
In addition, stock markets have recently experienced
extreme price and volume fluctuations due to the effects of COVID-19. These fluctuations have especially affected the stock market price
of many technology companies and, in many cases, are unrelated to the operating performance of the particular companies. We believe that
these broad market fluctuations may continue to affect the market price of our Ordinary Shares.
24
We may be deemed a passive foreign investment
company (PFIC) which would subject our U.S. investors to adverse tax rules.
Holders of our Ordinary Shares who are U.S. residents
face income tax risks. There is a substantial risk that if we are deemed a passive foreign investment company, or PFIC, which could result
in a reduction in the after-tax return to a "U.S. Holder" of our Ordinary Shares. For U.S. federal income tax purposes, we will
be classified as a PFIC for any taxable year in which (i) 75% or more of our gross income is passive income, or (ii) at least 50% of the
average value of all of our assets for the taxable year produce or are held for the production of passive income. For this purpose, cash
is considered to be an asset that produces passive income.
The determination of whether we are a PFIC is
made on an annual basis and depends on the composition of our income and the value of our assets. Therefore, it is possible that we could
be deemed a PFIC in the current year as well as in future years. If we are classified as a PFIC in any year that a U.S. Holder owns Ordinary
Shares, the U.S. Holder will generally continue to be treated as holding Ordinary Shares of a PFIC in all subsequent years, notwithstanding
that we are not classified as a PFIC in a subsequent year. Dividends received by the U.S. Holder and gains realized from the sale of our
Ordinary Shares would be taxed as ordinary income and subject to an interest charge. We urge U.S. investors to consult their own tax advisors
about the application of the PFIC rules and certain elections that may help to minimize adverse U.S. federal income tax consequences in
their particular circumstances.
As a foreign private issuer whose shares are
listed on the NASDAQ Capital Market, we follow certain home country corporate governance practices in lieu of instead of certain NASDAQ
requirements.
As a foreign private issuer whose shares are listed
on the NASDAQ Capital Market, we are permitted to follow certain home country corporate governance practices instead of certain requirements
of The NASDAQ Marketplace Rules. As an Australian company listed on the NASDAQ Capital Market, we follow home country practice with regard
to, among other things, the composition of the board of directors, director nomination process, compensation of officers and quorum at
shareholders' meetings. In addition, we follow Australian law instead of the NASDAQ Marketplace Rules that require that we obtain shareholder
approval for certain dilutive events, such as for the establishment or amendment of certain equity-based compensation plans, an issuance
that will result in a change of control of the company, certain transactions other than a public offering involving issuances of a 20%
or more interest in the company and certain acquisitions of the stock or assets of another company. A foreign private issuer that elects
to follow a home country practice instead of NASDAQ requirements, must submit to NASDAQ in advance a written statement from an independent
counsel in such issuer's home country certifying that the issuer's practices are not prohibited by the home country's laws. In addition,
a foreign private issuer must disclose in its annual reports filed with the U.S. Securities and Exchange Commission each such requirement
that it does not follow and describe the home country practice followed by the issuer instead of any such requirement. Accordingly, our
shareholders may not be afforded the same protection as provided under NASDAQ's corporate governance rules. Please see "Item 6. Directors,
Senior Management and Employees - C. Board Practices" for further information.
U.S. shareholders may not be able to enforce civil liabilities against
us.
All of our directors and executive officers are
non-residents of the United States, and all or a substantial portion of the assets of such persons are located outside the United States.
As a result, it may not be possible for investors to affect service of process within the United States upon such persons or to enforce
against them judgments obtained in U.S. courts predicated upon the civil liability provisions of the federal securities laws of the United
States. There is doubt as to the enforceability in Australia in original actions, or in actions for enforcement of judgments of U.S. courts,
of civil liabilities to the extent predicated upon the federal securities laws of the United States.
25
As a foreign private issuer, we do not have
to provide the same information as an issuer of securities based in the U.S.
Given that we are a foreign private issuer within
the meaning of the rules under the Exchange Act, we are exempt from certain provisions of that law that are applicable to U.S. public
companies, including (i) the rules under the Exchange Act requiring the filing with the U.S. Securities and Exchange Commission ("SEC")
of quarterly reports on Form 10-Q or current reports on Form 8-K; (ii) the sections of the Exchange Act regulating the solicitation of
proxies, consents or authorizations in respect of a registered security; and (iii) the sections of the Exchange Act requiring insiders
to file public reports of their stock ownership and trading activities and liability for insiders who profit from trades made in a short
period of time. Thus, investors are not afforded the same information which would be ordinarily available were they investing in a domestic
U.S. public corporation.
In accordance with the requirements of the Australian
Corporations Act 2001, we disclose annual and semi-annual results. Our results are presented in accordance with International Financial
Reporting Standards (IFRS). Our annual results are audited, and our semi-annual results undergo a limited review by our independent auditors.
We file annual audited results presented in accordance with Australian Accounting Standards and IFRS as issued by International Accounting
Standards Board with the SEC on Form 20-F. We are required to provide our semi-annual results and other material information that we disclose
in Australia in the U.S. under the cover of Form 6-K. Nevertheless, this information is not the same information as would be made available
to investors if we were a domestic U.S. public corporation.
We may issue additional securities in the future,
which may result in dilution to our shareholders.
As of March 15, 2023 we have 20,687,807
Ordinary Shares issued and outstanding, which does not include the number of shares to be issued under (i) warrants issued in
January and August/September 2022 and (ii) convertible notes. The total amount of the warrants, if fully exercised, would raise a
total of US$11.2 million. The warrants are for a term of 2 years expiring in 2024 and can be exercised at a range of exercise price
from US$1.26 to US$3.74 for each share. Under the warrant agreement, the warrant holder cannot exercise the warrant to subscribe for
shares in the Company if such exercise would take the warrant holder over 4.99% shareholding in the Company. As at the date of this
report, all the warrants are outstanding. In this case, to the extent that the warrants are exercised by the warrant holders,
additional Ordinary Shares will be issued and would dilute our shareholders. The convertible note can convert into shares in the
Company based on the 30-day VWAP multiplied by 90% provided that the former subsidiary company eGlass Technologies Ltd. has not been
listed on the Australia Stock Exchange within one year anniversary of issuance of the convertible note. The total amount of the
convertible note outstanding as at December 31, 2022 is about US$5.5 million.
In addition, to the extent that we conduct additional
equity offerings, additional Ordinary Shares will be issued, which may result in dilution to our current shareholders. Sales of substantial
numbers of such shares in the public market would also result in further dilution to our shareholders and could adversely affect the market
price of our Ordinary Shares.
We may seek to raise additional funds, finance
acquisitions or develop strategic relationships by issuing securities that would dilute your ownership. Depending on the terms available
to us, if these activities result in significant dilution, it may negatively impact the trading price of our Ordinary Shares.
We have financed our operations, and we expect
to continue to finance our operations, acquisitions, if any, and the development of strategic relationships by issuing equity and/or convertible
securities, which could significantly reduce the percentage ownership of our existing shareholders. Further, any additional financing
that we secure, may require the granting of rights, preferences or privileges senior to, or pari passu with, those holders of our Ordinary
Shares. Any issuances by us of equity securities may be at or below the prevailing market price of our Ordinary Shares and in any event
may have a dilutive impact on your ownership interest, which could cause the market price of our Ordinary Shares to decline. We may also
raise additional funds through the incurrence of debt or the issuance or sale of other securities or instruments senior to our Ordinary
Shares. The holders of any securities or instruments we may issue may have rights superior to the rights of our shareholders. If we experience
dilution from the issuance of additional securities and we grant superior rights to new securities over our shareholders, it may negatively
impact the trading price of our Ordinary Shares and you may lose all or part of your investment.
26
If we fail to comply with internal control
evaluations and attestation requirements our stock price could be adversely affected.
We are subject to United States securities laws,
including the Sarbanes-Oxley Act of 2002 and the rules and regulations adopted by the SEC pursuant to such Act. As a foreign private issuer,
under Section 404 of the Sarbanes-Oxley Act and the related regulations, we will be required to perform an evaluation of our internal
control over financial reporting, including (1) management's annual report on its assessment of the effectiveness of internal control
over financial reporting; and (2) our independent registered public accounting firm's annual audit of the effectiveness of internal control
over financial reporting. In 2010, the enactment of the Dodd Frank Bill resulted in an exemption from Section 404(b) of the Sarbanes-Oxley
Act for fiscal 2010 onwards, meaning that we did not have to comply with point (2) above. For further information, see "Item 15 -
Controls and Procedures - Management's Annual Report on Internal Control over Financial Reporting."
The requirements of Section 404(a) of the Sarbanes-Oxley
Act are ongoing and also apply to future years. We expect that our internal control over financial reporting will continue to evolve as
our business develops. Although we are committed to continue to improve our internal control processes and we will continue to diligently
and vigorously review our internal control over financial reporting in order to ensure compliance with the Section 404 requirements, any
control system, regardless of how well designed, operated and evaluated, can provide only reasonable, not absolute, assurance that its
objectives will be met. Therefore, we cannot be certain that in the future additional material weaknesses or significant deficiencies
will not exist or otherwise be discovered. If our efforts to remediate weaknesses identified are not successful or if other deficiencies
occur, these weaknesses or deficiencies could result in misstatements of our results of operations, restatements of our financial statements,
a decline in our stock price, or other material effects on our business, reputation, results of operations, financial conditions or liquidity.
Our management has concluded that our disclosure
controls and procedures and internal control over financial reporting are ineffective due to the existence of a material weakness in our
internal control over financial reporting. If we are unable to establish and maintain effective disclosure controls and internal control
over financial reporting, our ability to produce accurate financial statements on a timely basis could be impaired, and the market price
of our securities may be negatively affected.
A material weakness (as defined in Rule 12b-2
under the Exchange Act) is a deficiency, or combination of deficiencies, in internal control over financial reporting such that there
is a reasonable possibility that a material misstatement of a company's annual or interim financial statements will not be prevented
or detected on a timely basis. We carried out an evaluation, under the supervision and with the participation of management, of the effectiveness
of the design and operation of our disclosure controls and procedures and internal control over financial reporting as of December 31,
2022. Based upon this evaluation, management has identified a deficiency related to adequate number of personnel which makes reporting
process susceptible to management override, lack of technical accounting expertise and lack of formal accounting process over key accounting
areas. These internal control failures did not result in material adjustment to the accounts in the current year. If these deficiencies
are not correct, then they could lead to adjustments in our accounts in the future which could negatively affect the market price of our
securities.
Our Constitution and other Australian laws
and regulations applicable to us may adversely affect our ability to take actions that could be deemed beneficial to our shareholders.
As an Australian company we are subject to different
corporate requirements than a corporation organized under the laws of the United States. Our constituent document, or Constitution, as
well as the Australian Corporations Act 2001 set forth various rights and obligations that are unique to us as an Australian company.
These requirements may limit or otherwise adversely affect our ability to take actions that could be beneficial to our shareholders.
We have never paid a dividend and we do not
intend to pay dividends in the foreseeable future which means that holders of shares may not receive any return on their investment from
dividends.
To date, we have not declared or paid any cash
dividends on our Ordinary Shares and currently intend to retain any future earnings for funding growth. We do not anticipate paying any
dividends in the foreseeable future. Dividends may only be paid out of our profits. Payment of cash dividends, if any, in the future will
be at the discretion of the board of directors of the Company (the "Board" or "Board of Directors"). Our holders of
shares may not receive any return on their investment from dividends. The success of your investment will likely depend entirely upon
any future appreciation of the market price of our Ordinary Shares, which is uncertain and unpredictable. There is no guarantee that our
Ordinary Shares will appreciate in value or even maintain the price at which you purchased your Ordinary Shares.
We may not be able to attract the attention
of major brokerage firms.
Securities analysts of major brokerage firms may
not provide coverage of us since there is no incentive to brokerage firms to recommend the purchase of our Ordinary Shares. No assurance
can be given that brokerage firms will, in the future, want to conduct any secondary offerings on behalf of our Company.
27
ITEM 4. INFORMATION ON THE COMPANY
A. History and Development
of the Company
We were incorporated under the laws of the Commonwealth
of Australia on August 8, 2008 under the name "China Integrated Media Corporation Limited." On October 12, 2016, we changed
the name to Integrated Media Technology Limited ("IMTE"). The registered office is located at Suite 1401 Level 14, 219-227 Elizabeth
Street, Sydney NSW 2000, Australia and our telephone number is +61 8 8233 0881. Our principal office is located at Suite A, Unit 5, Level
3, Lot 4, Glen 9 Business Park, Jalan Pensyarah U1/28, Hicom Glenmarie Industrial Park, 40150 Shah Alam, Selangor, Malaysia and our telephone
number is +618 8233 0881. Our address on the Internet is
www.imtechltd.com
. The information on, or accessible through, our website
is not part of this annual report on Form 20-F. We have included our website address in this annual report on Form 20-F solely as an inactive
textual reference.
In 2013, IMTE was engaged in (i) the development
of the digital advertising platform in glasses-free 3D (autostereoscopic), (ii) distribution of digital displays and (iii) lottery gaming
business in China. In 2015, the Company changed this focus of its businesses to concentrate on 3D autostereoscopic business and took the
following corporate actions: (i) terminated the lottery gaming business in China and (ii) acquired 3D technology and audio companies (as
discussed further below). However due to the capital-intensive nature of research and development and the losses incurred in 2018 and
2019, management decided in early 2020 to stop the R&D activities and focus on the sales and marketing of 3D display products. Management
also decided to broaden the Company's revenue base by investing in a lamination glass project, a new nano-coated plate filter project,
IoT projects, financial research, certification of halal process and trading in halal products, and setting up a marketplace to trade
in digital assets. In 2021, the Company stopped the marketing and sales of 3D display products due to the adverse effect of the pandemic
on the retail and advertising sectors. In 2022, the Company decided to divest from its China and Hong Kong businesses and to shift its
operating base to Malaysia. As a result, the Company sold off its investment in China electronic glass business. In addition, the Company's
equity interest in its financial research business decreased to 23.8%, a non-controlling equity position; accordingly for accounting purposes
we are deemed to have sold and deconsolidate this business, and instead treat this investment as an equity investment in an associated
company. The Company now engages in business activities relating to the laminated switchable glass in the United States, nano-coated plate
filter and air filter products, certification of halal process and trading in halal products, and setting up and managing a marketplace
to trade in digital assets.
IMTE was listed on the Australian Securities Exchange,
or ASX, in February 2013.
On February 9, 2015, the Company acquired all
the issued shares of Conco International Co., Ltd. ("CICL"), a company principally engaged in the design, sales and distribution
of audio products. The consideration paid was $61,591 which was the amount of the net asset value of CICL. The consideration was settled
by the Company issuing 307,954 shares at $0.20 per share.
In May 2015, the Company entered into a cooperation
agreement to set up Global Vantage Audio Limited, a 50% subsidiary company, to distribute and market branded "Syllable" headsets
globally except for the markets in China, India and Pakistan.
On September 30, 2015, the Company acquired all
of the issued shares of Marvel Digital Limited ("MDL"), a Hong Kong incorporated technology company principally engaged in the
development of autostereoscopic 3D display technology and products, 2D to 3D conversion software and digital content management system.
The consideration paid was A$5,216,213 which was the net asset value of MDL. The consideration was settled by the Company issuing 26,081,065
shares at A$0.20 per share.
28
In March 2016, the Company disposed CICL to an
independent third party for US$41,235, representing the net asset value of CICL.
On October 12, 2016, pursuant to an extraordinary
general meeting the Shareholders unanimously voted to change the name of the Company to Integrated Media Technology Limited.
On May 2, 2017, we effected a 1-for-30 reverse
split of our Ordinary Shares, which was approved at a special meeting of our shareholders on March 2, 2017. This reduced the number of
outstanding shares of our common stock from 79,301,852 shares on May 5, 2017, to 2,643,611 shares on May 8, 2017, after adjusting for
fractional shares.
In July 2017, we established a new wholly owned
subsidiary - GOXD Technology Limited, incorporated in Hong Kong, for carrying out business activities on sales and distribution of 2D/3D
glasses-free 4K digital photo frames to corporate customers and household consumers.
On August 3, 2017 our Ordinary Shares was admitted
for listing on the NASDAQ Capital Markets under the symbol "IMTE".
On January 12, 2018, the Group entered into the
following agreements in connection with the issue of a HK$23 million (equivalent to approximately A$3.8 million) Convertible Bonds (the
"Convertible Bonds"): (i) Subscription Agreement between Marvel Digital Limited, a wholly-owned subsidiary of the Company ("MDL")
and an independent third party entity ("Bondholder") for the Convertible Bonds, (ii) Deed of Guarantee between the Company and
the Bondholder to guarantee the payment obligations under the Convertible Bonds and (iii) Put Option Deed between the Company and the
Bondholder to repurchase any converted MDL Shares as described below.
Pursuant to the terms of the Convertible Bonds,
the Convertible Bonds were convertible into 75,000 Ordinary Shares of MDL ("MDL Shares") at a conversion price of HK$306.67
per share, which is equivalent to 20% of the then enlarged issued share capital of MDL.
On August 6, 2018, the Company's subsidiary company,
MDL, completed the Share Subscription Agreement where the investor subscribed for 5% of the enlarged issued share capital of MDL for HKD15,000,000
(approximately A$2,573,000). Upon the issuance of shares in MDL, IMTE's shareholding in MDL was decreased from 100% to 95%.
On August 8, 2018, the Company's subsidiary company,
GOXD Technology Limited ("GOXD") entered into an Equity Investment Agreement where the investor purchased 20% of the enlarged
issued share capital of GOXD for US$4,000,000 (approximately A$5,378,000). GOXD is a subsidiary of MDL. Upon the issuance of shares in
GOXD, MDL's shareholding in GOXD was decreased from 100% to 80%.
On December 12, 2018 the shareholders of the Company
approved the settlement of A$8,000,000 debt owed to Marvel Finance Limited, the then ultimate holding company, by the issuance of 708,500
shares in the Company.
In April 2019, the Company and Teko International
Limited ("Teko") entered into a distribution rights agreement for the territory of Hong Kong and Guangzhou Province, China ("Territories")
for a proprietary conductive film and 3rd generation Polymer Dispersed Liquid Crystal ("PDLC") film. Pursuant to the Agreement,
the Company will pay 50,000 IMTE shares upon the commissioning of one lamination line, (ii) for each of the next 3 years after the commissioning
of the manufacturing line, IMTE shall pay Teko 50,000 IMTE shares should the annual revenue reach US$10 million or 100,000 IMTE shares
should the revenue reach US$20 million, and (iii) 50,000 IMTE shares for each additional lamination line installed. In addition, for managing
the operations, the Company will pay to Teko 25% of the net profits from the sale of the PDLC film products and the lamination operations.
Mr. Con Unerkov and Mr. Cecil Ho, both the then CEO and CFO, respectively of IMTE, were then the directors and shareholders of Teko.
29
On January 3, 2020, the Convertible Bonds with
MDL matured and then on January 21, 2020 the Company reached an agreement with Bondholder to repay HK$23 million (equivalent to approximately
A$4.3 million) of the Convertible Bonds on the following schedule: i) HK$13 million (or about A$2.4 million) to be paid on January 17,
2020 and ii) the remaining HK$10 million (or about A$1.9 million) to be paid in equal instalments over four months. Furthermore, the interest
rate is changed to 15% per annum. All of the instalment payments were made.
On January 20, 2020, the Company entered into
a Convertible Note Purchase Agreement with CIMB Limited ("the CN Agreement"), an independent third party. Pursuant to CN Agreement,
CIMB will purchase from the Company a 10% convertible promissory note ("the Note") in the principal amount of HK$14 million
(or about A$2.6 million or about US$1.8 million) maturing in two (2) years from the date of the agreement. The holder of the Note has
the right to convert the principal amount to shares in the Company at a fixed conversion price of US$5.00 per share, subject to adjustment,
over the term of the Note. On February 11, 2020, the Company and the holder of the Note entered into a supplement agreement to the CN
Agreement to limit the total number of Ordinary Shares of the Company issuable upon conversion of the Note to no more than 19.99% of the
total issued and outstanding Ordinary Shares of the Company. The supplement agreement further provides that the conversion price shall,
in no event, be less than US$1.50 per share, subject to regulatory or shareholder approval. As at the date of this Annual Report, the
Note was converted in January 2022 and a total of 664,871 shares were issued.
On February 20, 2020, the Company entered into
a Securities Purchase Agreement for the sale of 158,730 ordinary shares of, no par value, of the Company and warrants ("Warrants")
to purchase up to 126,984 Ordinary Shares ("Warrant Shares") to an accredited investor ("Investor") at a price of
US$6.30 per share to raise gross proceeds of US1 million. The Warrants were exercisable for the period of 12 months from the date of issuance,
at an exercise price of US$10.50 per Share. The Cash Offering is for US$1 million and generated net cash proceeds of approximately US$920,000
after deducting estimated expenses in connection with the offering. The Company intends to use the net cash proceeds for partially paying
off debts to a bondholder and general corporate purposes.
In May 2020, the Company disposed its research
and development operations to independent third parties in order to rationalize its operations and focus on the marketing and sales of
autostereoscopic 3D displays.
On August 6, 2020, IMTE entered into two conditional
SP Agreements to buy 25.5% equity interest in Sunup from each of Nextglass Technologies Corp ("Nextglass") and Teko International
Limited ("Teko") for US$750,000 each for a total consideration of US$1,500,000. The consideration paid was US$750,000 for each
of Nextglass and Teko, and each of them was issued 250,000 Ordinary Shares in IMTE (the "Consideration Shares") at US$3.00 per
share. Under the SP Agreements, IMTE could also pay a deferred consideration based on five times the annualized earnings for the two years
following completion, less the initial consideration of US$750,000. For the duration of the agreements and until the deferred consideration
is determined, Nextglass and Teko have the right to purchase their 25.5% Sunup equity interest back from IMTE through the restitution
of the Consideration Shares if IMTE and Sunup terminate the directors and officers of Sunup without cause and without the consent of the
Nextglass and Teko.
On December 21, 2020 the Company entered into
a contract with RE&I International Limited and Zhenjiang Nextek Glass Film Limited to purchase one lamination line for our switchable
glass operation for total proceeds of US$1,650,000.
On December 21, 2020, the Company entered into
a subscription agreement to subscribe for up to 60% equity interest in Greifenberg Capital Limited ("Greifenberg") for a total
subscription amount of US$1,200,000. The initial subscription amount was US$500,000, which the Company subscribed. The Company has the
option to subscribe for an additional US$700,000 if Greifenberg achieves certain milestones after May 31, 2021. The Company did not subscribe
for the additional shares in Greifenberg. Greifenberg is engaged in the business of providing financial research and risk analysis on
China's financial markets.
30
On December 21, 2020, Sunup, the Company's then
subsidiary entered into an assignment agreement to take up the rights to a Product Development Agreement for two new air purifiers. The
contract provides for Sunup to own the trademark and the right to use the product design and the distribution right to sell the air purifier
products worldwide. The total investment cost for the product development is approximately US$728,000.
On February 5, 2021, CIMC Marketing Pty Limited
("CIMC"), a wholly owned subsidiary of the Company entered into an underwriting agreement with Xped Limited (now known as Oakridge
International Limited) ("Oakridge"), a company listed on the Australian Securities Exchange where it purchased 500 million shares
at a subscription price of A$0.001 per share for a total amount of A$500,000 or equivalent to US$381,000. The 500 million shares represented
approximately 15% of the then total outstanding shares in Oakridge. Oakridge is engaged in the business of selling professional healthcare
technology equipment and solutions to healthcare facilities. Oakridge also intends to build on smart home and smart building solutions
for a more efficient interactive environment for its occupants. In 2022 the Company sold this investment for A$275,000 and realized a
loss of A$225,000.
On February 22, 2021, the Company entered into
a Securities Purchase Agreement for the sale of 625,000 Ordinary Shares of the Company at a price of US$4.00 per share for US$2,500,000.
The Company intended to use the net cash proceeds for working capital purposes and development of existing and new businesses.
On March 4, 2021, the Company entered into subscription
agreements in a private placement to subscribe a total of 573,350 shares in the Company at a price of US$4.00 per share for total proceeds
of US$2,293,400. The use of the proceeds was to build out of manufacturing infrastructure and working capital.
On March 23, 2021, the Company entered into a
Securities Purchase Agreement for the sale of 708,000 Ordinary Shares of the Company at a price of US$6.50 per share for gross proceeds
of US$4,602,000. The Company intended to use the net cash proceeds for developing its current businesses, corporate expenditures, and
general corporate purposes.
On July 6, 2021, the Company entered into three
Securities Purchase Agreements ("SPA") for the sale of a total of 888,888 Ordinary Shares of the Company at a price of US$3.15
per share for a net cash net cash proceeds of approximately US$2,765,000 after deducting estimated expenses in connection with the offering.
The Company intended to use the net cash proceeds for the purchase of equipment for the Company's electronic glass business and working
capital.
On January 3, 2022, the Company entered into convertible
note purchase agreements to raise a total of US$10 million by the issuance of US$10 million convertible notes ("Note"). The
Note bears interest at 6% per annum maturing in 2 years from the date of issuance of the Note. The holder of the Note has the right to
convert the principal amount to shares in the Company at a fixed conversion price of US$3.12 per share, subject to adjustment, over the
term of the Note. The holder of the Note cannot convert the shares in the Company if such conversion would take the noteholder over 4.99%
shareholding in the Company. As at the date of this report all the Notes were converted into a total of 3,205,128 shares in the Company.
In addition, the noteholder also received a warrant representing 80% of the amount of the Note, raising an additional US$8 million if
all the warrants are exercised. The warrants are for a term of 2 years from the date of the Note and can be exercised at US$3.74 for each
share. Under the warrant agreement, the warrant holder cannot exercise the warrant to subscribe for shares in the Company if such exercise
would take the warrant holder over 4.99% shareholding in the Company. As at the date of this report, all the warrants are outstanding.
The use of the proceeds from this fund raise was to support the acquisition and building out of manufacturing infrastructure and working
capital of the Company.
31
On January 19, 2022, the noteholder, holding a
10% convertible promissory note ("CN Note") in the principal amount of HK$14 million (or about A$2.6million or about US$1.8million)
issued by the Company on January 20, 2020, converted the CN Note into 664,871 shares in the Company.
In March and April 2022, the Company entered into
Securities Purchase Agreements selling a total of 1,431,788 Ordinary Shares of the Company at a price of US$4.50 per share for total gross
proceeds of approximately US$6.4 million. The use of the proceeds was for the expansion of the lamination plant in USA, air filter operation,
investment in new projects and working capital.
On April 13, 2022, the Company issued a total
of 507,692 shares as a result of the conversion of convertible promissory note of US$1,650,000.
On June 29, 2022, the Company issued 646,173 shares
at US$4.50 per share for a total subscription amount of US$2,907,786. The proceeds from this sale of shares were used for the Company's
operation and working capital.
On July 11, 2022, the Company entered into a Sales
and Purchase Agreement ("SP Agreement") with Capital Stone Holdings Limited ("Purchaser"), pursuant to which the
Company has conditionally agreed to sell to the Purchaser 100% equity interest in eGlass Technologies Ltd ("eGlass"), a then
wholly-owned subsidiary of the Company holding all the assets of our switchable glass business in China (the "Disposal") for
US$6.8 million ("Consideration").The Purchaser paid the Consideration by issuance to the Company a debt instrument ("Loan
Agreement") which bears interests of 5% per annum, repayable in 2 years and secured against the shares of eGlass.
The Purchaser has the intention to list eGlass
on the Australia Securities Exchange ("ASX") within the next 2 years. Pursuant to the SP Agreement, the Purchaser has the
right to pay the Loan by giving the Company the number of shares in eGlass calculated by dividing the amount of outstanding loan by 10%
discount to the then 5 days volume weighted average closing price ("VWAP") provided that such price shall not be greater than
the 120% of the IPO Price. Alternatively, the Company has the right to have the Purchaser pay the Loan by transferring to the Company
the number of shares in eGlass calculated by dividing the amount of outstanding loan by the IPO Price. Any outstanding loan which could
not be fully repaid by the eGlass shares above will be settled by cash.
From July to December 2022, the Company entered
into Subscription Agreements ("Subscription Agreements") for a total of US$5.5 million where each Subscriber subscribed to
a convertible note ("Note"). The Note is interest free, unsecured and convertible into shares of eGlass Technologies Ltd.
("eGlass"), a then subsidiary of the Company, on the date eGlass receives notice from the Australian Stock Exchange ("ASX")
that it will be admitted to the official list of ASX, at a conversion price equal to 25% discount to the IPO Price.
However, if by the first anniversary of the date
of the Agreement, eGlass has not received notice from ASX that it will be admitted to the official list of ASX, all Notes will convert
to shares of the Company based on the then 30-day VWAP multiplied by 90% per Note.
On August 23, 2022, the Company issued 2,200,000
ordinary shares at a share price of US$1.59 for a total of US$3,498,000 to consultants.
In August and September 2022, the Company issued
a total of 2,539,682 shares at US$1.26 per share for a total subscription amount of US$3,200,000. In connection of the private placement
of shares, the Company issued to the shareholders warrants to purchase a total of 2,539,682 shares raising an additional US$3.2 million,
if all the warrants are exercised. The warrants are for a term of 2 years from the date of the Agreement and can be exercised at US$1.26
for each share. Under the warrant agreement, the warrant holder cannot exercise the warrant to subscribe for shares in the Company if
such exercise would take the warrant holder over 4.99% shareholding in the Company. The Company intended to use the funds for the development
of Halal projects, air filter operation and working capital.
In summary, the Group's business activities are
manufacture and sale of nano coated plates for filters and air purifiers, the manufacture and sale
of electronic glass, provision of halal certification and distribution of halal products, and the operating of an online exchange platform
for trading in digital assets.
32
B. Business Overview
IMTE is
an Australian company and in 2020 and 2021 was engaged in the business of glasses-free 3D (also known as autostereoscopic 3D) display,
the manufacture and sale of nano-coated plates for filters and air purifiers, the sale of electronic glass, IoT products and financial
research.  At the end of 2021, the Company stopped the business of glasses-free 3D due to the adverse effect of pandemic on the sales
of 3D products to consumer and advertising sectors. In 2022, IMTE was engaged in the business of the manufacture and sale of nano-coated
plates for filters and air purifiers, the sale of electronic glass, operating the digital market exchange and digital asset products.
Breakdown of total revenues by category for the
years ended December 31, 2022, 2021 and 2020:
Consolidated
December 31,
2022
A$
December 31,
2021
A$
December 31,
2020
A$
Sales of Halal products
526,807
-
-
Interest income
567,598
18,864
6,197
Development, sales and distribution of 3D autostereoscopic products and conversion equipment
-
3,980
1,427,157
Sales of nano-coated plate for air-filters products
-
189,133
317,472
1,094,405
211,977
1,750,826
Breakdown of total revenues by geographic market for the years ended
December 31, 2022, 2021 and 2020:
Consolidated
December 31,
2022
A$
December 31,
2021
A$
December 31,
2020
A$
Australia
567,591
-
-
Malaysia
526,813
78,123
-
Canada
1
-
-
Korea
-
-
315,034
Singapore
-
-
2,439
United States
-
104,164
-
Hong Kong
-
22,844
1,366,200
China
-
6,846
60,956
1,094,405
211,977
1,744,629
In 2019, IMTE was engaged in the business of development,
manufacture and distribution of glasses-free 3D display (also known as autostereoscopic 3D) ("ASD"). 2019 was a challenging
year for our ASD business as our development of technologies was undercapitalized and much of our work plan was postponed or delayed until
funding was secured. We also faced difficulties with our subcontractors to resolve the manufacturing process problems which further delayed
sales. In early 2020, COVID-19 pandemic hit China and then spread to the rest of the world, putting our business on hold for most of 2020
and 2021. At the end of 2020, the economic outlook for retail business was uncertain as the extent of the people's behavior changed to
stay at home more and rely on pick-up and delivery services. This drastically affected our 3D advertising platform business.
33
In May 2020, we divested our research and development
operation as a cost cutting measure. We decided to focus on the marketing and sales of ASD products and services, and outsource all development
works with defined budgets.
In June 2020, the Company diversified its business
by dedicating resources to the electronic glass and the nano-coated plate filters businesses. These two businesses were not affected by
COVID-19 as much as the ASD business, which was operating in the retail advertising markets. In particular, the air filter products should
not be affected as much as the ASD business because, in a pandemic environment, consumers will look to purchase devices that cleanse the
air. The electronic switchable glass product is a commercial product that is less susceptible to short-term interruptions in a pandemic
environment because it does not depend on retail and or travel sector.
In line with our renewed business strategy, in
August 2020, we acquired 25.5% interests in Sunup Holdings Limited ("Sunup") from each of Nextglass Technologies Corp. and Teko
International Limited for US$750,000 each. In total, we acquired 51% of Sunup for a total consideration of US$1,500,000, which was paid
by the issuance of a total of 500,000 shares in the Company at a price of US$3.00 per share. Sunup is engaged in the manufacturing and
sale of nano-coated plates used in air filters. Sunup has set up its equipment and began limited production in November 2020. In 2022,
the Company focused on completing its new design air filter products under the brand name Ohho. In line with our strategy to divest from
Hong Kong, the Company also reorganized its operation to move its holding company for this investment to be held by our newly Canadian
incorporated company Ohho Technologies Ltd. The Company is in the process of identifying a manufacturing partner in Vietnam to manufacture
our Ohho products for sale in 2023.
Consistent with our current strategy to diversify
and expand our business operations, on December 21, 2020, the Company entered into an agreement to acquire the majority interest in Greifenberg
Capital Limited ("Greifenberg"), a company that analyses credit risk using Big Data and Artificial Intelligence, for a total
subscription of up to US$1,200,000. This investment provided the Company with an opportunity to integrate its business operation with
use of new data and Artificial Intelligence in the new digital economy. We believe that strategically integrating our businesses with
Artificial Intelligence and Big Data tools will enhance our business operations, especially in the advertising sector such as tracking
or predicting trends in consumer behavior. In February 2022, the equity investment in Greifenberg decreased from 40.75% to 23.96% when
the Company no longer exercised control in the management of Greifenberg. Accordingly, the Company de-consolidated this investment from
its financial accounts once the Company's equity interest fell below 30% and accounted for the investment in Greifenberg as an Investment
in Associated for accounting purposes. For the year ended December 31, 2022 the Company realized a gain of A$144,827 on the deemed disposal
of Greifenberg and also recorded a loss of A$322,893 on the share of loss of associates for the period after the deemed disposal in this
investment. In February 2023, Greifenberg filed a Form F1 for listing its shares on Nasdaq Capital Markets. As at the date of this report,
there has been no further update released on the Nasdaq website.
Consistent with our current strategy to diversify
and expand our business operations, on January 28, 2021 the Company entered into an agreement to acquire a 70% equity interest in Shenzhen
Koala Wisdom Fire Engineering Co., Ltd., a company in the business of Internet of Things. Pursuant to the agreement, the vendors would
enter into contracts for deployment of an IoT Detection System of not less than RMB200,000 within 60 days from the date of the agreement.
IMTE would purchase the 70% equity interest in Shenzhen Koala for US$40,000 ("Initial Consideration") by the issuance of a total
of 10,000 Ordinary Shares in the Company. In April 2021, the parties agreed to cancel this agreement and to negotiate another agreement
involving other IoT projects in the future. Although the Company was not successful in this acquisition, the Company will continue to
pursue businesses or synergistic investment in IoT sector in the future.
On February 5, 2021, a Group company acquired
500 million shares representing approximately 15% or A$500,000 (approximately US$381,000) in Xped Limited (now known as Oakridge International
Limited) ("Oakridge"), a company listed on the Australia Securities Exchange at the subscription price of A$0.001 per share.
Oakridge is engaged in the business of selling professional healthcare technology equipment and solutions to healthcare facilities. Oakridge
is focused on expanding into delivering assisted independent living technologies utilizing synergies with Oakridge's Internet of Things
(IoT) platform. Oakridge also intends to build on smart home and smart building solutions for a more efficient interactive environment
for the occupants. Our investment provides a strategic investment into the technology and healthcare markets in Australia. In August 2022,
the Company sold this investment and realized a loss of A$225,000.
34
At the end of 2021, the Company decided to stop
selling ASD products to curtail ongoing overhead costs in the ASD operation as the demand for such products in the retail and advertising
markets were drastically reduced due to the effects of the pandemic.
On December 29, 2021, the Company entered into
an Assignment and Assumption Agreement to take over the rights and obligation on a Cooperation Agreement on developing a Blockchain business
focusing on digital asset market platform mainly focusing on NFT (Non-Fungible Token) trading market. Under the Cooperation Agreement,
the Company would invest up to US$1 million for 60% equity interests in Ace Corporation Limited to develop, establish, and operate a trading
marketplace platform called "Ouction" at www.ouction.io. Ouction platform will be an interactive experiencing solution designed
with dynamic image cryptographic verification technology which will serve as a bridge for O2O (Online to Offline) transaction. This will
enable the Ouction platform to not only verify virtual asset transactions, but also provide encryption and Blockchain notarized digital
certificates of physical assets for a fairer and more credible platform trading experience to e-commerce companies and their users. Ouction
is expected to adopt decentralized technologies in the fields of games, fintech, film & TV, culture, and e-commerce. Ouction also
plans to develop cross-industrial synergy and economic value from the new NFT marketplace it creates. Ouction's marketplace plans to be
a niche market in art, historical artifacts, photos and videos. In 2022, the Company established the Ouction marketplace platform and
in line with its strategy, it began to sell high value premium products. This was met with mixed results due to travel restrictions of
Covid 19 in Asia and the economic effect on consumers on the war in Ukraine. In line with our strategy to divest from Hong Kong, the Company
reorganized its operation to move its holding company of this investment to be held by our newly Canadian incorporated company, Ouction
Digital Ltd. In 2023, the Company will seek to promote and attract more users to the Ouction platform and securing more premium and digital
products in art and pop culture to be promoted on our Ouction platform.
On January 4, 2022, the Company announced its
intention to divest its China electronic glass business by either selling the business unit or undertaking a spin off the business unit
into a stand-alone, publicly traded listed company. In September 2022, the Company disposed the electronic glass business in China by
selling the holding company of this business, eGlass Technologies Inc. ("eGlass") for US$6,800,000 or A$10,101,944 ("Consideration"),
realizing a gain on disposal of subsidiary of A$51,143. Pursuant to the sale and purchase agreement ("SP Agreement") with
Capital Stone Holdings Limited ("Purchaser") the Purchaser paid the Consideration by issuing to the Company a debt instrument
("Loan") bearing interest of 5% per annum repayable in 2 years and is secured against the shares of eGlass. The Purchaser
has indicated an intention to list eGlass on the Australia Securities Exchange ("ASX"). Pursuant to the SP Agreement, the
Purchaser has the right to pay the Loan by giving IMTE the number of shares in eGlass calculated by dividing the amount of the outstanding
Loan by 10% discount to the then 5 days volume weighted average closing price; provided such price may not be greater than the 120% of
the IPO Prices. Alternatively, the Company has the right to have the Purchaser repay the loan by transferring to IMTE the number of shares
in eGlass calculated by dividing the amount of outstanding loan by the IPO Price. Any outstanding loan amount that could not be fully
repaid by the eGlass shares would be settled by cash.
After the disposal of eGlass, the Company did
not have any operation and investment in China. The Company will continue with the electronic glass business and lamination operation
in the United States. Due to the capital-intensive requirements of the lamination business, the Company will seek to find strategic partners
in the USA or undertake a spin off into a standalone public traded company.
On January 20, 2022, the Company entered into
a subscription agreement for 60% equity interests in World Integrated Supply Ecosystem Sdn. Bhd. ("WISE"), a Malaysia company
engaged in the business of the provision of halal certification to qualified businesses/operations, the establishment halal products supply
chain, and sale of halal products. WISE will be providing halal certification working with the JAKIM, a department of the Malaysia government
mandated to conduct and manage the halal certification process and other regional halal certification bodies. WISE is working towards
being appointed by JAKIM Malaysia and other regional halal certification bodies as an accredited certification body to conduct the auditing
process and certify product application. In 2022, WISE started its sourcing operation in Southeast Asia and Middles East for the markets
in Europe and Great Britain. In 2022, WISE recorded a revenue of A$526,807 mainly from the sale of sunflower seed oil to the Europe and
Great Britain markets. In 2023, WISE is expected to start the halal certification of manufacturers and farm producers.
In summary, the Company is currently focusing
on the marketing and distribution of halal products, the manufacture and sale of nano coated plates for air filters and air purifiers,
operating the Ouction digital asset marketplace, and manufacture and sale of switchable glass in the United States. Furthermore, the Company
has completed the restructuring its operation to Malaysia and Europe.
35
IMTE Products and Services
Switchable Glass Products
In September 2022, the Company completed its sale
of its electronic glass business in China as part of the Company's strategy to exit from China. After the disposal the Company continues
with its plan to have 2 lamination lines with capabilities to produce annually about 160,000 m
2
of laminated glass in the USA.
The switchable glass is a new material that can be used for many applications including the real estate industry for both external and
internal walls for new buildings and homes. The real estate and construction industry in the USA are expected to use more energy saving
materials like our energy saving switchable glass which are suitable for environmental buildings/homes of tomorrow.
Buildings today are built with windows for aesthetic
purposes and to allow for natural light and outside views. However, normal glass has two significant draw backs in letting the heat and
the glare from sun light to come directly into the building. To compensate for this, we use blinds and curtains to shield us from these
uncomfortable occurrences. Heat entering the buildings requires more energy to cool the internal environment, normally the use of air
conditioner which is detrimental to the environment and costly to the building owner.
Our laminated switchable and energy saving glass
can provide more natural light and outdoor views while minimizing heat and glare. This is achieved by adjusting the tinting and transparency
in the glass (from transparent to opaque states, and vice versa) automatically by the use of sensors in determining the amount of sunlight
to allow into the interior of the building.
Our lamination process is to laminate our partner's
proprietary PLDC film between the glass to enable the glass to go from transparent and opaque, and vice versa. In the near future, we
will also develop sensors to operate and manage each switchable glass to optimize energy savings and customer experience.
Our energy saving glass uses electrochromic film
technology from our supplier, Nextglass Technologies Corp. Electrochromic film is the phenomenon by which light transmission through a
transparent material, changes when an electrical voltage is applied to it. Our energy saving glass can modulate ultraviolet, visible and
infrared light simultaneously and can block more than 99% of solar radiation and achieve reduced energy consumption. This ability to control
the transmission of light enables us to automatically control the amount of heat and glare into a building.
Our Advantages
Our switchable glass and energy saving glass provides
multiple benefits to users and building owners.
●
Sustainability and Energy Efficiency:
Our switchable glass reduces energy usage in buildings by blocking heat from entering buildings and thus reducing the energy required
to cool buildings. Our switchable glass also helps bring in natural light reducing the daytime lighting energy requirements.
●
Improved User Experience: Our
energy saving glass will allow users to work closely to the glass/windows without the feeling of discomfort from heat and glare coming
through the glass. Our energy saving windows can control the sun light and the heat from coming into the building for the comfort of
the occupants.
●
Cost savings from switchable
glass saves us from putting up blinds or curtains and reduce the ongoing maintenance costs for the property owner.
36
Market Opportunities
We believe that the market for switchable and
energy saving glass will include internal and external walls and, other applications for privacy walls/windows such as in hospitals and
offices. The demand for energy efficient buildings in the United States are growing with the support of government incentives.
Our Customer
We are working with our partner on a contract
manufacturing arrangement to support their orders in the United States. In the longer term we will seek approval from our partner Nextglass
to enter the market directly.
Our Competition
As we have a subcontract arrangement at this moment,
our competition is with other manufacturers of the switchable glass. We are working with our partner to allow us to enter the market
directly.
Growth Strategies
We are working on an arrangement to be able to
enter the United States market directly. We will then introduce the energy saving glass to the real estate industry participants i.e.
developers and architects of the advantages of our switchable and energy saving glass products. We will also seek to expand the usage
of our switchable glass to provide internal privacy walls such as in offices and hotels. The growth in the use of switchable and energy
saving glass is expected to be in applications where cost savings and privacy consideration in which glass is used as a barrier to the
outside environment.
Nano-coated Plate Filter Products
In August 2020, the Company purchased equipment
to manufacture nano-coated plate filters using a new technology for air and water filters. These filters provide better clean air and
eliminate small particle pollutants in the air for large indoor meeting places and in closed environment where the air is circulated i.e.
trains, taxi, subways, buses, cruise ships, etc.
The current technology of Plasma-Enhanced Chemical
Vapor Deposition (PECVD) is too expensive and causes emission of toxic material. However, we are using a new PECVD technology, patent
owned by our Korea partner, that manufactures the product at a much lower costs than the traditional PECVD technology and the process
does not emit toxic material in the manufacturing process. The technology we use is superior in performance and less costly to produce.
What is Plasma-Enhanced Chemical Vapor Deposition
In PECVD, one or more gaseous reactants are used
to form a solid insulating or conducting layer on the surface of a wafer. This layer is then enhanced by the use of a vapor containing
electrically-charged particles or plasma, at lower temperatures.
PECVD processing enables deposition at lower temperatures.
A plasma is formed from the gaseous chemicals in a reaction chamber. In contrast to traditional Chemical Vapor Deposition, where higher
temperature is used to cause reactions, in PECVD the plasma provides the energy needed to cause the reaction, which means that it can
be done at a lower temperature.
37
The positive effect of photo catalytic air purification
and sterilization are:
●
Eliminating all kinds of particles.
●
Remoinge odors.
●
Eliminating cigarette smoke and carcinogens.
●
Removing VOCs contained in the dust.
●
Increasing negative ions and oxygen in the close environment
will increase.
●
Eliminating contact with allergen inducing substances and
have the effect of allergy treatment.
We have started limited manufacturing and selling
the air filter plates product in 2020. We have also completed our own proprietary design of a family of air purifier products in 2022.
Due to the COVID-19 pandemic and the integrated chip shortage worldwide, the distribution and manufacturing of our products was delayed
to 2023. We plan to market our generation 2 air filter/purifiers in Korea, United States, Europe and countries in Asia. The initial market
response to our purifiers has been very positive based on feedbacks from potential brand distributors, and we expect to secure orders
in 2023, once the chip shortages are resolved and the manufacturer identified.
Our nano-coated plate products eliminate particles,
eliminate germs and viruses, eliminate micro molecules that are harmful to human body and odors in the air. We have sent the product to
testing labs in Korea to certify our air filters eliminate particles in the air. With such test results we believe that we will receive
many more enquiries and sales orders. In 2023, we will seek to sell our products in Korea, United States and countries in Asia.
Our sales strategy is to appoint distributors
and or channel partners for certain territories and countries while for other markets we will sell direct to consumers online to build
our own customer base and branding. We will also seek manufacturing and distribution partners as part of our growth strategy.
Our product strategy is to build a product line
catering to all price points. We may invest in more designs for specific markets and applications such as air purifiers for baby care,
aged care, and healthcare environments. As our air filters/purifiers are designed to be mobile for personal use, there are many applications
where users are in confined space such as travelers on trains or buses.
Going forward, we will look at using this technology
to manufacture water filters for the home, and for the food sanitary water treatment industries.
Internet of Things ("IoT") Products
IMTE will be focusing on IoT products as one of
the core businesses to be engaged in the future. In February 2021, the Company took a strategic 15% stake in an ASX company Oakridge International
Limited, a company engaged in the business of IoT and healthcare technologies to assisted healthcare, age homes and self-care homes. In
2022, the Company disposed the investment in Oakridge to focus on working directly on IoT projects or operations.
The Company will continue to seek opportunities
to invest in IoT technologies and bringing these technologies to Europe, North America and Australia markets.
38
NFT Trading Marketplace
We have set up our NFT online trading presence
named Ouction at www.ouction.io. This platform is an interactive experiencing solution designed with dynamic image cryptographic verification
technology which will serve as a bridge for O2O (Online to Offline) transaction. This will enable the Ouction platform to not only verify
virtual (digital) asset transactions, but also provide encryption and Blockchain notarized digital certificates of physical assets for
a fairer and more credible platform trading experience to e-commerce companies and their users.
In 2022, the Ouction marketplace platform was
set up and in line with its strategy, it began to sell high value premium products. This was met with mixed results due to travel restrictions
of Covid 19 in Asia and the economic effect on consumers on the war in Ukraine. In 2023, the Company will seek to promote and attract
more users to the Ouction platform and securing more premium and digital products in art and pop culture to be promoted on our Ouction
platform.
Halal Certification and Products
We will be developing the business of halal products
and services through our subsidiary World Integrated Supply Ecosystem Sdn. Bhd. ("WISE") based in Malaysia. WISE's long-term
strategy is to build a global supply chain for halal products on a secure digital marketplace for growers, producers and traders. WISE
will focus on its business of the provision of halal certification to qualified businesses/operations, the establishment halal products
supply chain, and sale of Halal products. However due to the COVID-19 pandemic and the quarantine and restriction on travel in Malaysia,
Hong Kong and China in 2022, we were not able to implement halal certification in the target markets of Southeast Asia and China. The
demand for halal certification by food manufacturers and producers in Asia has been very strong. In early 2023 travel and quarantine restrictions
were lifted in China and we expect to launch this segment of our business to pursue customers and suppliers in China.
In 2022, WISE signed a distribution agreement
with a Paris, France based distributor to distribute our halal products. We have started selling our products in France and United Kingdom
in second half of 2022 and we expect to expand to other European countries in the next 12 months. In January 2023, WISE rented a 557 sq
meter warehouse in Enfield, UK for its distribution and sales operation for the London metropolitan market. With this warehouse, we will
be able to have better pricing and operating margin through control of our inland inventory. In Asia, to further expand our business operations,
we are working with a network marketing company in Malaysia to sell our healthcare products.
In 2023. we will continue to work with manufacturers
/ producers in Asia and the Middle East to bring halal products to the European markets. In addition, we will also seek to sign up distributors
and halal suppliers in North America to further expand our halal network and expand our healthcare products in 2023.
Future Developments
The focus of the Group is to continue to develop
its businesses in switchable glass, nano-coated plate filters, IoT products, halal certification process and sale of halal products, and
operating a digital asset marketplace platform. We have experienced significant losses in the past 3 years and the Group intends to build
on its existing businesses and revenue base in 2023 to move towards bringing positive results.
The implementation of the future business plans
depend on adequate capital being available to the Group. The Company will be reviewing potential acquisitions and or strategic partnerships
/co-operations that can add value to the Group. Management will also seek synergistic acquisitions to build revenue and bring in resources
to complement and to supplement our internal capabilities to become a well-managed and fast-growing company.
39
Market and Industry Analysis
Nano-coated plate filter
In the post pandemic period, people are still
weary of the recurrence of new virus. A product like our nano-coated plate air filters is expected to be a popular product that can filter
particles in the air for people and the healthcare industries.
Switchable glass
The market for switchable glass in USA is expected
to grow as government push for more energy saving and environmentally friendly solution. Switchable glass will reduce the amount of heat
and glare in buildings. requiring less energy to cool its interiors and have less carbon footprint.
Sourcing and Manufacturing
For certain products such as halal or IoT products,
we will source manufacturers to supply us the products for sale. However, for nano-coated plates and lamination of switchable glass, we
will manufacture these products for sale.
Marketing, Distribution and Sales
We plan to build our own brands for our air purifier,
halal and switchable glass products when we launch our products to market.
Sources and Availability of Raw Materials and Principal Suppliers
Other than our lamination line for switchable
glass, our source and availability of raw materials is not dependent on a principal supplier. For the lamination operation we are reliant
on our film manufacturer to supply film to be used in the lamination process. To mitigate the situation, we will place sufficient order
of this raw materials so that there will be no delay in our manufacturing process.
Inventory, Operating Capital and Seasonality
Our raw material inventory levels are expected
to be modest relative to sales of our manufactured products. Our policy is to manufacture to order. Thus, we do not expect to keep much
inventory other than key components, unless under extraneous circumstances such as material shortage i.e. chip shortages or expected prolonged
manufacturing interruption i.e. labor strike.
We will monitor our operating capital to meet
our obligations as they come due. We monitor our operating budgets in view of our operating cash flow requirements.
We do not expect any seasonality to our business
other than normally expected in the consumer business where there is a general let down in the first quarter of each year after the Christmas
season.
40
Dependence on Major Customers
In 2022, we had limited sales. Our strategy going
forward is to appoint distributors to sell our products and services, and we will maintain a small sales and marketing team in order to
keep our operating costs low. The distributors will have their own major customers, but consider as a whole, we are not dependent on only
a few specific customers in order to derive sales as we build up our distributor network and customer base.
Research and Developments
We will rely on our partners and or third parties
on development of new technologies in nano-coated plates and lamination lines for switchable glass.
Intellectual Property
We rely on unpatented trade secrets, know-how
and other non-confidential information as well as our proprietary technological innovation and expertise that are protected in part by
confidentiality and invention assignment agreements with our employees, advisors, consultants and associates.
Patent matters in electronics industry are highly
uncertain and involve complex legal and factual questions. The availability and breadth of claims allowed in electronics patents cannot
be predicted. Statutory differences in patentable subject matter may limit the protection the Company can obtain on some or all of its
licensed inventions or prevent us from obtaining patent protection either of which could harm our business, financial condition and results
of operations. Since patent applications are not published until at least 18 months from their first filing date and the publication of
discoveries in the scientific literature often lags behind actual discoveries, we cannot be certain that we, or any of our licensors,
were the first creator of inventions covered by pending patent applications, or that we or our licensors, were the first to file patent
applications for such inventions. Additionally, the grant and enforceability of a patent is dependent on a number of factors that may
vary between jurisdictions. These factors may include the novelty of the invention, the requirement that the invention not be obvious
in the light of prior art (including prior use or publication of the invention), the utility of the invention, and the extent to which
the patent clearly describes the best method of working the invention. In short, this means that claims granted in various territories
may vary and thereby influence commercial outcomes.
While we intend to seek patent protection for
our products and technologies, we cannot be certain that any of the pending or future patent applications filed by the Company, or licensed
to us, will be approved, or that IMTE will develop additional proprietary products or processes that are patentable or that we will be
able to license any other patentable products or processes. IMTE cannot be certain that others will not independently develop similar
products or processes, duplicate any of the products or processes developed or being developed by the Company or licensed to us, or design
around the patents owned or licensed by us, or that any patents owned or licensed by us will provide us with competitive advantages.
Furthermore, we cannot be certain that patents
held by third parties will not prevent the commercialization of products incorporating the technology developed by us or licensed to us,
or that third parties will not challenge or seek to narrow, invalidate or circumvent any of the issued, pending or future patents owned
or licensed by us.
Our commercial success will also depend, in part,
on our ability to avoid infringement of patents issued to others. If a court determines that we were infringing any third-party patents,
we could be required to pay damages, alter our products or processes, obtain licenses or cease certain activities. We cannot be certain
that the licenses required under patents held by third parties would be made available on terms acceptable to us or at all. To the extent
that we are unable to obtain such licenses, we could be foreclosed from the development, export, manufacture or commercialization of the
product requiring such license or encounter delays in product introductions while we attempt to design around such patents, and any of
these circumstances could have a material adverse effect on our business, financial condition and results of operations. We may have to
resort to litigation to enforce any patents issued or licensed to us or to determine the scope and validity of third-party proprietary
rights. Such litigation could result in substantial costs and diversion of effort by us. We may have to participate in opposition proceedings
before the relevant patent office, or in interference proceedings declared by the United States Patent and Trademark Office, to determine
the priority of invention for patent applications filed by competitors. Any such litigation interference or opposition proceeding, regardless
of outcome, could be expensive and time consuming, and adverse determinations in any such proceedings could prevent us from developing,
manufacturing or commercializing our products and could have a material adverse effect on our business, financial condition and results
of operations.
41
Material Contracts Related to Intellectual Property and Commercialization
Rights
None.
Government Regulations
The market for our lamination glass, nano-coated
plate filter product and halal products are affected by a wide range of U.S. and international regulations, including regulations related
to taxation and import-export controls, which could negatively impact the market for these products we sell or decrease potential profits
to the Company. Pursuant to the Tariff Act of 1930, as amended, the Trade Act of 1974 and regulations promulgated there under, the United
States government charges tariff duties, excess charges, assessments and penalties on many imports. These regulations are subject to continuous
change and revision by government agencies and by action of the United States Trade Representative and may have the effect of increasing
the cost of goods purchased by the Company or limiting quantities of goods available to the Company from our overseas suppliers.
Costs and Effects of Compliance with Environmental Laws; Environmental
Matters
We are not aware of any material costs or impacts
on our business related to compliance with federal, state or local environmental laws regarding the products we intend to market and sell.
Insurance
We do not carry any kind of product liability or other business insurance.
Legal and Administrative Proceedings
We are not part to any material legal or administrative
proceedings, and we are not aware of any threatened material legal or administrative proceedings against us.
42
C. Organizational Structure
During the year and as at December 31, 2022, we
have the following material subsidiaries and their corporate details and business activities are listed below:
Subsidiary Name
Place of
Incorporation
% held
Business scope
CIMC Marketing Pty Limited
Australia
100% (Direct)
Management services & Investment holding
IMTE Asia Limited
Hong Kong
100% (Direct)
Dormant
IMTE Malaysia Sdn. Bhd.#
Malaysia
100% (Direct)
Administrative services and sale of products
Itana Holdings Limited
Canada
100% (Direct)
Investment holding
Renfrew International Limited
United States of America
100% (Direct)
Manufacture of electronic glass
Lonsdale International Limited
United States of America
100% (Direct)
Investment holding
Merit Stone Limited#
British Virgin Islands
100% (Direct)
Investment holding
Ohho International Limited#
Canada
51% (Direct)
Sale of filter plates and air filter products
Ouction Digital Limited#
Canada
60% (Direct)
Provision of digital platform and sale of digital asset
World Integrated Supply Ecosystem Sdn. Bhd.#
Malaysia
60% (Indirect)
Sale of Halal products
Smartglass Limited*
Hong Kong
-
Manufacture and sales of distribution of switchable glass and consultancy services
Smart (Zhenjiang) Intelligent Technology Limited*
P.R.C.
-
Marketing, manufacturing and sales of electronic glass
Grand Dynasty Limited*
Hong Kong
-
Investment holding
Grand Dynasty (Zhejiang) Co., Limited*
P.R.C
-
Dormant
IMTE Limited*
Hong Kong
-
Treasury and administrative services
Sunup Holdings Limited*
Hong Kong
-
Manufacturing of filter plates
Sunup Korea Limited*
Hong Kong
-
Sale of filter plates and air filter products
Greifenberg Digital Limited^
Canada
-
Investment holding
Greifenberg Analytics Limited^
Canada
-
Online analytic financial research services
Greifenberg Capital Limited^
Hong Kong
-
Dormant
eGlass Technologies Ltd.#*
Canada
-
Investment holding
*
Disposed during the year.
#
Established during the year.
^
Become an associated company during the year.
D. Property, Plant and
Equipment
The Company has its registered office in Sydney,
Australia, and its principal and main operating office is located in Kuala Lumpur, Malaysia. In Australia, the Company has its registered
office as part of the services provided by its company secretary and such service costs A$1,000 per month.
In September 2022, the Company rented a 299 square
meter office in Kuala Lumpur, Malaysia to serve as our corporate headquarter and a portion of the office of about 150 square meters is
used for our Halal operation. The lease on this premise is for A$1,639 per month and for a period of two years.
In January 2023, our subsidiary company in Malaysia
leased a 557 square meters warehouse in Enfield, United Kingdom, on a five-year lease at approximately A$14,359 per month.
43
ITEM 4A. UNRESOLVED STAFF COMMENTS
None.
ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS
The following discussion and analysis of the
financial condition and results of operations of IMTE should be read in conjunction with the audited consolidated financial statements
as at and for the fiscal year ended December 31, 2022, as at and for the year ended December 31, 2021, and for the year ended December
31, 2020, together with the notes thereto included elsewhere in this Annual Report. The financial information contained in this Annual
Report is derived from the financial statements, which were prepared in accordance with IFRS.
A. Operating Results
IMTE is
an Australian incorporated company and in 2022, it was engaged in the business of trading in Halal products, the manufacture and sale
of nano coated plates for filters, the trading of luxury products on its digital assets trading platform, and the manufacturing and sale
of electronic glass for the USA markets. The Company was engaged in the financial research business through its investment in Greifenberg
Digital Limited. However, during 2022, our equity interest in this investment decreased from approximately 41% to approximately 24%. Accordingly,
for accounting purposes, we were deemed to have sold this investment and we could not consolidate this investment as we no longer could
control this investment. Instead, we equity account for this investment as an Investment in Associated Company in the accounts of the
Company.
For a description of the milestones that we have
achieved since inception and through to the date of this report, see "Item 4. Information on the Company - A. History and Development
of the Company."
Overview
Prior to 2020, we were an early-stage company
in the development of 3D autostereoscopic products and services. We had recorded significant losses in the operation especially during
the COVID-19 pandemic in early 2019. In May 2020 when there was no sign that the pandemic was ending soon, the Group restructured its
operation by disposing its R&D and test manufacturing operation for 3D autostereoscopic products, and focused only on the marketing
and sales of these 3D products to reduce our administrative and operating costs. In 2020 the Company started new businesses in nano-coated
plate filter products, financial analytical research and switchable glass to provide a broader revenue base for the future.
44
In 2021, the pandemic continued to affect the
development of our nano-coated plate filter, financial analytical research and switchable glass operation. The quarantine and restriction
on travel and constant re-start / stop of the economy caused delays in these businesses. In late 2021 with no indication of the end of
the pandemic, we disposed the marketing and sales of 3D autostereoscopic products and services operation to contain our costs.
In January 2022, in order to widen our revenue
base, the Company announced entering into two other businesses namely: (i) the provision of certification halal products and processes,
and the sale of halal products and (ii) the setting up of a marketplace (Ouction) for trading in digital assets.
Due to Covid 19 restrictive environment, the Company
developed its businesses cautiously in 2022. For our halal business, we appointed distributors in London, Paris, and Kuala Lumpur and
recorded sales of A$526,807 from this business unit in 2022. Although the other business units did not bring in any revenue, we continue
to make strides to develop the other businesses.
In early 2022, due to the geopolitical issues
between the United States and China, the Board decided to divest its businesses operation and investments in Hong Kong and China, and
to shift the focus our investments and operations to Malaysia and Europe, including relocating our corporate headquarters and main
business operations and manpower to Kuala Lumpur. In early 2022, the equity interest of our investment in our financial analytical research
investment decreased to 23.96%. Accordingly, for accounting purposes, we were deemed to have sold this investment and we could not consolidate
this investment as we no longer could control this investment. Instead, we equity account for this investment as an Investment in Associated
Company in the financial accounts of the Company. By September 2022, we disposed substantially all our Hong Kong and China operation,
which was mainly our switchable glass investment in China and Hong Kong. We also transferred our NFT operation to Kuala Lumpur in
the short term with a view of setting up the digital assets operation in Singapore or Dubai.  Today, we have no operation in
Hong Kong and China.
Going forward in 2023, the Company seeks to continue
to develop its existing businesses. In particular, it will focus on the halal business for certification process and trading of our halal
products in United Kingdom and Europe. We are well positioned to deliver our halal products from Southeast Asia to the European markets.
We will continue to seek investment opportunities
in industries and businesses such as in new energy and new materials, where we can increase Shareholders' value.
For the past two years, we have funded our operations
primarily through the sale of equity securities in the Company and issuances of convertible notes and from operation cashflows. For details
of the business overview, see "Item 4. Information on the Company - B. Business Overview."
Recent Acquisitions
See "Item 4. Information on the Company -
A. History and Development of the Company."
45
Results of Operations
The following table sets forth our condensed consolidated
statements of operations by amount and as a percentage of our total operating revenues for the periods indicated:
For the years ended December 31,
2022
2021
2020
Amount
A$
% of Net
Revenues
Amount
A$
% of Net
Revenues
Amount
A$
% of Net
Revenues
Revenues:
Products
526,807
100.0
193,113
100.0
1,659,916
95.1
Services
-
-
-
-
84,713
4.9
Total operating revenues
526,807
100.0
193,113
100.0
1,744,629
100.0
Expenses
Cost of sales
687,477
130.5
149,447
77.4
1,311,566
75.2
Employee benefit expenses
1,462,996
277.7
1,613,922
835.7
2,212,643
126.8
Financial costs
916,380
173.9
2,000,952
1,036.2
2,100,272
120.4
Depreciation and amortization expenses
1,993,007
378.3
1,326,811
687.1
2,078,762
119.2
Professional and consulting expenses
6,232,982
1,183.2
2,376,038
1,230.4
1,373,907
78.8
Travel and accommodation expenses
159,783
30.3
91,385
47.3
40,895
2.3
Other expenses
2,157,603
409.6
642,339
332.6
5,347,824
306.5
Other (losses) / gains
(1,982,745
)
(376.4
)
(1,909,947
)
(989.0
)
223,373
12.8
Loss on fair value change in warrant
3,566,433
677.0
-
-
-
-
Share of losses of associates
322,893
61.3
-
-
-
-
Total expenses
15,516,809
2,945.4
6,290,947
3,257.7
14,689,242
842.0
Operating loss before income tax
(14,990,002
)
(2,845.4
)
(6,097,834
)
(3,157.7
)
(12,944,613
)
(742.0
)
Non-operating income
Interest income
567,598
107.7
18,864
9.8
6,197
0.4
(Loss)/gain on disposal of financial assets at fair value through profit or loss
782,023
148.4
(842,463
)
(436.3
)
2,312,197
132.5
Loss on disposal of investment in equity instrument
(225,000
)
(42.7
)
-
-
-
-
Other income
2,878
0.5
335,807
173.9
82,561
4.7
Net loss before income taxes
(13,862,503
)
(2,631.5
)
(6,585,626
)
(3,410.3
)
(10,543,658
)
(604.3
)
Income tax expense
-
-
-
-
-
-
Net loss
(13,862,503
)
(2,631.5
)
(6,585,626
)
(3,410.3
)
(10,543,658
)
(604.3
)
46
Comparison of Year Ended December 31, 2022 to Year Ended December 31,
2021
Revenue
The following table sets forth revenues by sources
and the percentage of our total operating revenues for the period indicated:
For the years ended December 31,
2022
2021
Amount
A$
% of Net
Revenues
Amount
A$
% of Net
Revenues
Products
Halal products
526,807
100
-
-
Displays
-
-
3,980
2.1
Air-filter products
-
-
189,133
97.9
Total operating revenues
526,807
100
193,113
100.00
Revenues
.
The revenue
from operating activities for the year ended December 31, 2022 was A$526,807 as compared to the prior year of A$193,113, an increase of
A$333,694 or 72.8% from the prior year. The revenue for the year ended December 31, 2022 was mainly from the sale of Halal products. The
sales increased as compare to the prior year was mainly due to the increase in the Halal products as compared to the sales of display
products in 2021. As the restriction on COVID-19 was released during the year, the sales of Halal products increased in Europe and Malaysia.
In 2023, we will continue to put more emphasis on sales of Halal products; but we also expect to receive revenue from nano-coated plate
filter products and fees from the digital assets marketplace.
Cost of Sales
.
The following table sets forth cost of
sales by sources of revenues by amount and as a percentage of net revenues for the years indicated:
Years ended December 31,
2022
2021
Amount
A$
% of Net
Revenues
Amount
A$
% of Net
Revenues
Products
687,477
130.5
149,447
77.4
Services
-
-
-
-
Total cost of sales
687,477
130.5
149,447
77.4
Cost of sales increased by 360.0% to
A$687,477 in 2022 from A$149,447 in 2021, which was primarily due to the corresponding increase in sales as compared with the year in
2021.
Gross Profit and Gross Margin.
Gross
profit decreased from gross profit of A$43,666 in 2021 to a gross loss of A$160,670 in 2022. The decrease in gross margin from the
prior year was due to different product mixes. In 2022, the gross loss was mainly the result of the decline in the market price of Halal
products due to the unforeseen market condition from the war in Ukraine and the use of penetration pricing policy to establish and to
build demand for our products in the European markets. In addition, there were unexpected cost increases in transportation costs;
and prices decreases due to i) delays in transportation and ii) fluctuation in foreign exchange, in particular the decrease in GBP eroding
our sales price and margins.
Interest income.
Interest income increase from A$18,864 in 2021
to A$567,598 in 2022 mainly due to interest received from short term loans.
Loss on fair value change in derivate financial
instruments.
For the year ended December 31, 2022, the fair
value change of derivative financial instrument relating to convertible promissory notes was a gain of A$782,023 as compared to a loss
of A$842,463 in the prior year.
Loss on disposal of equity investment in
equity investments.
In 2022, the loss on disposal of equity investment
in Oakridge International Limited was A$225,000.
47
Other income
Other income decreased from A$335,807 in 2021
to A$2,878 in 2022. In 2021, other income was mainly the underwriting fees received from our investment in Oakridge International Limited
and waive of debts.
Expenses
The operating expenses for the year ended December
31, 2022 was A$15,516,809 as compared to the prior year of A$6,290,947 from the prior year. The increase of A$9,225,862 in total operating
expenses was mainly attributable to the following:
-
An increase of A$538,030 in cost of sales from A$149,447 in 2021 to A$687,477 in 2022 as discussed above;
-
A decrease of A$150,926 in employee benefit expenses from A$1,613,922 in 2021 to A$1,462,996 in 2022, which was primarily due to decreased in number of staffs in 2022 as a result of the group restructuring and the sale of the subsidiaries during the year;
-
An increase of A$666,196 in
depreciation and amortization expenses from A$1,326,811 in 2021 to A$1,993,007 in 2022 as the result of the depreciation expense for
nano-filter equipment was depreciated for the full year, as compared to the depreciation expense in 2021 which was for a partial year;
-
An increase of A$3,856,944
in professional and consulting expenses from A$2,376,038 in 2021 to A$6,232,982 in 2022 resulting from the increase in legal and professional
fees relating to increase in corporate activities in 2022 and the increase in consulting services for halal business unit and consulting
services for our executives;
-
A decrease of A$1,084,572 in
finance costs from A$2,000,952 in 2021 to A$916,380 in 2022 which was mainly attributable to a decrease in interest expense charges on
convertible notes that were converted in 2022, as compared to interest charge in 2021 was for a full year;
-
An increase
of A$1,515,264 in other expenses of A$642,339 in 2021 to A$2,157,603 in 2022 was mainly attributable to the increase in the provision
of inventory, allowance of bad debts and plant and equipment written off.
-
An increase
of A$72,798 in other (losses)/ gains from A$1,909,947 in 2021 to A$1,982,745 in 2022 was mainly attributable to the net effect of a decrease
in foreign exchange loss expenses and the decrease in gain on disposal and deemed disposal of subsidiaries.
-
An increase of A$3,566,433
in loss on fair value change in warrants in 2022;
-
An increase of A$322,893 in
share of loss of associate company in Greifenberg Digital Limited after it was accounted for on an equity basis rather than consolidated
subsidiary in the prior year.
Income tax
No income tax expenses were recognized
during the year ended December 31, 2022.
Net Profit (Loss)
We recorded a net loss of A$13,862,503
for the year ended December 31, 2022 as compared to a net loss of A$6,585,626 recorded for the year ended December 31, 2021.
48
Comparison of Year Ended December 31, 2021 to Year Ended December 31,
2020
Revenue
The following table sets forth revenues by sources
and the percentage of our total operating revenues for the years indicated:
For the years ended December 31,
2021
2020
Amount
A$
% of Net
Revenues
Amount
A$
% of Net
Revenues
Products
Displays
3,980
2.1
1,059,347
60.7
Tablets and mobiles
-
-
283,097
16.2
Air-filter products
189,133
97.9
317,472
18.2
Sub-total
193,113
100
1,659,916
95.1
Services
Conversion services
-
-
79,938
4.6
Other services
-
-
4,775
0.3
Sub-total
-
-
84,713
4.9
Total operating revenues
193,113
100
1,744,629
100.00
Revenues
.
The revenue
from operating activities for the year ended December 31, 2021 was A$193,113 as compared to the prior year of A$1,744,629, a decrease
of A$1,551,516 or 88.93% from the prior year. The revenue for the year ended December 31, 2021 was mainly from the sale of nano-coated
plate filter products. The sales decline as compared to the prior year was mainly due to the decline of the sale of display products in
2021 as a result of COVID-19. In 2022, we will continue to put more emphasis on sales of nano-coated plate filter products; but we also
expect to receive revenue from switchable glass products, sale of halal products and fees from the digital assets marketplace.
Cost of Sales
.
The following
table sets forth cost of sales by sources of revenues by amount and as a percentage of net revenues for the years indicated:
Years ended December 31,
2021
2020
Amount
A$
% of Net
Revenues
Amount
A$
% of Net
Revenues
Products
149,447
77.4
1,293,425
74.1
Services
-
-
18,141
1.0
Total cost of sales
149,447
77.4
1,311,566
75.1
Cost of sales decreased by 89% to A$149,447
in 2021 from A$1,311,566 in 2020, which was primarily due to the corresponding decrease in sales as compared with the year in 2020.
Gross Profit and Gross Margin.
Gross profit decreased by 90% from A$433,063 in 2020 to A$43,666 in 2021. The gross margin decreased from 24.82% in 2020 to 22.6% in 2021.
49
Loss on fair value change in derivate
financial instruments.
For the year ended December 31, 2021, the fair
value change of derivative financial instrument relating to convertible promissory notes were a loss of A$842,463 as compared to a gain
of A$2,312,197 in the prior year.
Other income
Other income was mainly the underwriting
fee received from our investment in Oakridge International Limited (formerly known as Xped Limited), a company listed on the ASX.
Expenses
The operating expenses for the year ended December
31, 2021 was A$6,290,947 as compared to the prior year of A$14,689,242 a decrease of A$8,398,295 or 57.17% from the prior year. The decrease
in total operating expenses was mainly attributable to the following:
-
A decrease of A$598,721 in
employee benefit expenses from A$2,212,643 in 2020 to A$1,613,922 in 2021, which was primarily due to decreased in number of staffs in
2021 as a result of the group restructuring;
-
A net decrease of A$751,951
in depreciation and amortization expenses from A$2,078,762 in 2020 to A$1,326,811 in 2021 as the result of (i) the group restructuring
in the prior year when it disposed of its R&D and test manufacturing operations and (ii) the increase in depreciation expenses in
nano-filter equipment;
-
An increase of A$1,002,131
in professional and consulting expenses from A$1,373,907 in 2020 to A$2,376,038 in 2021 resulting from the increase in legal and professional
fees relating to increase in corporate activities in 2021 and the increase in consulting services for financial research business unit
and consulting services for our executives;
-
A decrease of A$1,352,206 in
other operating expenses from A$2,082,867 in 2020 to A$730,661 in 2021 which was mainly attributable to write-off of development costs
and bad debt expenses in the prior year;
-
A decrease of A$99,320 in finance
costs from A$2,100,272 in 2020 to A$2,000,952 in 2021 which was mainly attributable to a decrease in interest for convertible bonds in
prior year.
-
No impairment loss for intangible
assets in 2021, while in 2020 an impairment loss of A$3,459,340 was recorded for intangible assets.
Income tax
No income tax expenses were recognized
during the year ended December 31, 2021.
Net Profit (Loss)
We recorded a net loss of A$6,585,626
for the year ended December 31, 2021 as compared to a net loss of A$10,543,658 recorded for the year ended December 31, 2020.
50
New, Revised or Amending Accounting
Standards and Interpretations
(i)
The Group has applied the following
standards and amendments for first time in their annual reporting period commencing January 1, 2022:
Interest Rate Benchmark Reform -
Phase 2: Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16
The amendments provide temporary reliefs
which address the financial reporting effects when an interbank offered rate (IBOR) is replaced with an alternative nearly risk-free interest
rate (RFR). The amendments include the following practical expedients:
-
A practical expedient to require contractual changes, or
changes to cash flows that are directly required by the reform, to be treated as changes to a floating interest rate, equivalent to a
movement in a market rate of interest;
-
Permit changes required by IBOR reform to be made to hedge
designations and hedge documentation without the hedging relationship being discontinued;
-
Provide temporary relief to entities from having to meet
the separately identifiable requirement when an RFR instrument is designated as a hedge of a risk component; and
These amendments had no impact on the
consolidated financial statements of the Group. The Group intends to use the practical expedients in future periods if they become applicable.
COVID-19-Related Rent Concessions
beyond June 30, 2021 Amendments to IFRS 16
On May 28, 2020, the IASB issued COVID-19-Related
Rent Concessions - amendment to IFRS 16 Leases The amendments provide relief to lessees from applying IFRS 16 guidance on lease modification
accounting for rent concessions arising as a direct consequence of the COVID-19 pandemic. As a practical expedient, a lessee may elect
not to assess whether a COVID-19 related rent concession from a lessor is a lease modification. A lessee that makes this election accounts
for any change in lease payments resulting from the COVID-19 related rent concession the same way it would account for the change under
IFRS 16, if the change were not a lease modification.
The amendment was intended to apply
until June 30, 2021, but as the impact of the COVID-19 pandemic is continuing, on March 31, 2021, the IASB extended the period of application
of the practical expedient to June 30, 2022. The amendment applies to annual reporting periods beginning on or after April 1, 2021. However,
the Group has not received COVID-19-related rent concessions but plans to apply the practical expedient if it becomes applicable within
allowed period of application.
(ii)
New standards and interpretations not yet adopted
A number of new standards, amendments
to standards and interpretations issued by the IASB which are not yet mandatorily applicable to the Group have not been applied in preparing
these consolidated financial statements. Those which may be relevant to the Group are set out as below and not expected to have a significant
impact on the Group's consolidated financial statements. The Group does not plan to adopt these standards early.
51
New, Revised or Amended Standards and Interpretations
Effective Date
Issued by IASB
New IFRS 17 "Insurance Contracts"
January 1, 2023
Amendments to IAS 1, Presentation of Financial Statements, and IFRS Practice Statement 2, Making Materiality Judgements
January 1, 2023
Amendments to IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors
January 1, 2023
Amendments to IAS 12, Income Taxes
January 1, 2023
Amendments to IFRS 16, Leases
January 1, 2024
(Amendments to IAS 1, Presentation of Financial Statements
January 1, 2024
B. Liquidity and Capital
Resources
Since our inception, our operations have mainly
been financed through the issuance of equity securities. Additional funding has come through shareholder advances and short-term borrowings.
For the past 3 years, we have recorded loss of A$13,862,503, A$6,585,626 and A$10,543,658 for the fiscal years ended December 31, 2022,
2021, and 2020 respectively.
Equity Issuances
The following table summarizes our issuance of
Ordinary Shares for cash, from the conversion debts and share based payments. We did not issue shares for executive and employee compensation
in the last 3 fiscal years.
Fiscal
Year
Number of
Shares
Net
Proceeds
(in A$)
Share issuance in respect to payment to convertible bonds
2020
285,714
1,514,284
Share issuance for the settlement of interest on a convertible promissory note
2020
46,741
174,811
Share issuance for debt to equity conversion
2020
941,667
3,947,751
Share issuance for cash and acquisition of businesses
2020
1,357,692
5,606,999
Share issuance for acquisition of business
2020
500,000
2,060,000
Share issuance in respect of payment to a consultant
2020
4,471
23,249
Share issuance in respect of payment to a consultant
2021
20,512
97,282
Share issuance for cash
2021
2,795,237
16,019,301
Share issuance in respect of payments to consultants
2022
2,200,000
5,082,000
Share issuance for cash
2022
7,822,771
31,424,160
Share issuance in respect to conversion of convertible notes
2022
1,172,563
5,039,239
52
Capital Requirements
As of December 31, 2022, we had total current
assets of A$31,760,797 which mainly consisted of A$74,106 in cash and cash equivalents, A$3,841,900 in trade and other receivables,
A$6,151,021 in inventories, A$10,680,293 in loan receivables A$2,485,486 in other assets, A$698,323 due from an associate and A$7,829,668
due from former group companies. Our current liabilities on December 31, 2022 totaled A$10,984,758 which mainly consisted of A$1,020,599
in trade and other liabilities, A$7,554,633 in convertible promissory notes and A$2,409,526 in derivative financial instruments. Our net
current assets at December 31, 2022 was A$20,776,039 as compared to net current liabilities of A$6,448,643 at December 31, 2021. Our current
assets increased significantly as compared to the prior year due to the increase in capital raising during the year. We anticipate that
our current cash and cash equivalents should be sufficient to fund our capital expenditures in the next 12 months based on our budget,
realization of our current assets, and forecasted revenue. However, our forecast of the period through which our financial resources
will be adequate to support our operations is a forward-looking statement that involves risks and uncertainties, and actual results could
vary materially. If we are unable to raise additional capital when required or on acceptable terms or not realize our anticipated operating
and sales plans, we may have to significantly delay, scale back or discontinue our nano-coated plate filter developments, switchable glass
for the USA markets, NFT trading and marketplace operation, and our Halal certification and trading operations.
Cash Flows
The following table summarizes our cash flows for the periods presented:
Fiscal Year Ended December 31,
2022
2021
2020
A$
A$
A$
Net cash outflows in operating activities
(17,850,642
)
(7,971,326
)
(6,191,115
)
Net cash outflows in investing activities
(21,879,871
)
(12,144,439
)
(4,586,121
)
Net cash inflows by financing activities
39,421,268
18,120,257
13,392,848
Net increase (decrease) in cash and cash equivalents
(309,245
)
(1,995,508
)
2,615,612
Effect of exchange rate changes on cash and cash equivalents
108,584
76,191
(254,770
)
Cash and cash equivalents at beginning of year
274,767
2,194,084
(166,758
)
Cash and cash equivalents at end of year
74,106
274,767
2,194,084
Net cash outflows in operating activities were
A$(17,850,642), A$(7,971,326), and A$(6,191,115) during the years ended December 31, 2022, 2021 and 2020, respectively. Net cash outflows
in operating activities during the year ended December 31, 2022 was mainly due to the loss for the year and the net change in outflows
from operations. For the years ended December 31, 2021 and 2020, the net cash outflows in operating activities was mainly due to the cash
from the disposal of 3D autostereoscopic business.
Net cash outflows in investing activities were
A$(21,879,871), A$(12,144,439), and A$(4,586,121) for the years ended December 31, 2022, 2021 and 2020 respectively. Net cash outflows
in investing activities during the years ended December 31, 2022 was mainly due to the deposits made for the lamination production lines
and the net cash disposed from the disposal of subsidiaries. Net cash outflows in investing activities during the years ended December
31, 2021 was mainly the share investment in Oakridge International Limited and deposit made in lamination production line. Net cash outflows
in investment activities during the years ended December 31, 2020 was primarily attributable to the payments for acquisition of various
patents and intangible assets, and development costs incurred for various on-going technology projects.
Net cash inflows in financing activities were
A$39,421,268, A$18,120,257, and A$13,392,848 for the years ended December 31, 2022, 2021 and 2020 respectively. Net cash inflows in financing
activities during the years ended December 31, 2022 are attributable to the issuance of shares and convertible notes. Net cash inflows
in financing activities during the years ended December 31, 2021 are attributable to the issuance of shares. Net cash inflows in financing
activities during the years ended December 31, 2020 are attributable to the issuance of convertible notes, loan provided from third party,
advances from related companies and the then ultimate holding company.
We had net cash and bank balance of A$74,106,
A$274,767, and A$2,194,084 as at December 31, 2022, 2021 and 2020 respectively.
53
C. Research and Development,
Patents and Licenses
The Company did not conduct any research and development
activities and incur no expenses for R&D in 2022 and 2021. In 2020, the Company disposed its subsidiary that conducted research and
development in 3D autostereoscopic. For the 3 years ended December 31, 2022, we have employed 0, 0, and 0 staff, respectively, in the
research and development of 3D autostereoscopic technology, and we incurred annual staffing costs of approximately A$Nil, A$Nil, and A$675,500
during the respective years. In 2020, we also have Company sponsored research with certain universities and research institutes as discussed
in Item 4.
The Company has conducted research into formulation
of credit models for our then financial research business in 2021. The financial research business was deemed to be disposed and this
investment is currently accounted for as an investment in associated company.
D. Trend Information
We are still developing our business operations
and it is not possible for us to predict with any degree of accuracy the outcome of our business in the future. Our operations are mainly
dependent on further development and commercialization of our business and technologies.
E.  [Reserved]
F. [Reserved]
ITEM 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES
A. Directors and Senior
Management
The following table sets forth our directors and
senior management and the positions they held as of the date of this annual report on Form 20-F.
Name
Position
Mr. Zhongqing YANG
(1)(6)
Independent Non-Executive Chairman and Director
Mr. Xiaodong ZHANG
(2)
Executive Director and CEO
Ms. Jing ZHUO
(3)
Executive Director and CFO
Ms. Hui ZHONG
(4)
Independent Non-Executive Director
Ms. Dan LI
(5)
Independent Non-Executive Director
(1)
Mr. Zhongqing YANG was appointed as the non-executive Chairman and director on 29 April 2022.
(2)
Mr. Xiaodong ZHANG is an executive director and Chief Executive Officer. Mr. ZHANG was the Chairman at the beginning of the year and he resigned as Chairman on 29 April 2022.
(3)
Ms. Jing ZHUO is executive director and Chief Financial Officer.
(4)
Ms. Hui ZHONG is an independent non-executive director as well as a member of Audit Committee and Nomination and Remuneration Committee.
(5)
Ms. Dan LI is an independent non-executive director and a member of the Audit Committee and the Nomination and Remuneration Committee.
(6)
Chairman of the Audit Committee and Nomination and Remuneration Committee.
54
Mr. Zhongqing YANG
, aged 38, has more than
12 years of experience in the financial and insurance industry and has been in charge of the channel development section of Huaxia Insurance
in Shanxi and the corporate department of CBI Life Insurance in Shanxi since 2009, and became the Vice President of Zhongming Investment
Group in March 2020, responsible for strategic development planning, operation and market development. Mr. Yang holds a master's degree
in management and is proficient in corporate strategic management and operation. He is also experienced in wealth management and high
net worth client development.
Mr. Xiaodong ZHANG
, aged 53, was the Executive
Vice President and CFO of Boqi Xinhai Group Company Limited ("Boqi Xinhai"), a company in the business of investment and financing
management, sales of automobile and agricultural technology development in China. Mr. Zhang has extensive experience in financial management
in the capital market in China. Prior to joining the Boqi Xinhai, Mr. Zhang has worked in senior positions in capital operation and risk
control management in China. Mr. Zhang has a Master of Science in Financial Management from Northwestern Polytechnical University in Xi'an
city, Shaanxi province, China.
Ms. Jing ZHUO
,
aged 36, was the Executive Vice General Manager of Dalian Jiujiu Technology Company Ltd. ("Dalian Jiujiu"), a company in the
business of IT technology development and consultancy. Ms. Zhuo manages all the financial matters for Dalian Jiujiu including capital
market initiatives. She has worked in Dailan Jiujiu since 2019. Ms. Zhuo has extensive experience in financial management in the technology
industry and in the capital market. Prior to joining the Dalian Jiujiu, Ms. Zhuo has worked in senior positions, including software development,
for a number of companies. In 2009, Ms. Zhuo received a Master of Science in Financial Management from Dongbei University of Finance &
Economics in Dalian City, Liaoning province, China.
Ms. Hui ZHONG
,
aged 40, has worked as a project costing engineer for construction projects in China from 2006 to 2013 before moving to Australia. In
the past 5 years, Ms. Zhong operated her own gift shop business from 2017 to 2019. From 2017 to now, Ms. Zhong has worked for Max Biocare
Pharmaceutical Company as a part time consultant for events and expos. Ms. Zhong has a Bachelor Degree in Public Utility Management from
Dalian University of Technology in Dalian city, Liaoning province, China.
Ms. Dan LI,
aged
37, currently is the vice president of enterprise operations for RD International Holdings Limited, an investment company providing investment
and financial consulting services and selling of financial products to retail customers. Prior to this, from 2007 to 2012, Ms. Li was
the corporate investment manager and senior investment analyst for a large financial group in Australia, focusing on investments in the
securities market. Ms. Li holds degrees in International Business from Monash University and the Australia Institute of Business and Technology,
both institutions are based in Australia.
Directors Resigned/Retired during the year
and up to the date of this Report.
Dr. Heming CUI,
aged 40, an assistant professor
in Computer Science of the University of Hong Kong ("HKU") since January 2015. His research interests are in distributed system,
IOT, big-data computing, and parallel computing, with a particular focus on creating software infrastructures and tools to greatly improve
the performance, reliability and security of real-world software. After joining HKU, Dr. Cui's research publications mainly contained
in two segments: (1) transparent and efficient distributed fault-tolerance systems, and (2) automated program analysis tools that can
greatly improve the security of parallel and IOT software. Dr. Cui's research in HKU has led to a series of open source projects as well
as publications in international conferences and journals on computer systems (e.g., SOSP, NSDI, ATC, DSN, SOCC, ACSAC, SRDS, JSAC, and
TPDS). Dr. Cui's serves on the program committees of international top systems, and networking conferences, including NSDI, ATC, SOCC,
DSN, and ICDCS. Much of the source code and evaluation results in Dr. Cui's publications are adopted by global software companies, including
RedHat, Android, Ubuntu, and VMWare. Before joining HKU, Dr. Cui obtained his master and bachelor degrees in Computer Science from Tsinghua
University in Beijing, and PhD degree in Computer Science from Columbia University in New York.
There are no orders, judgments, or decrees of
any governmental agency or administrator, or of any court of competent jurisdiction, revoking or suspending for cause any license, permit
or other authority to engage in the securities business or in the sale of a particular security or temporarily or permanently restraining
any of our officers or directors from engaging in or continuing any conduct, practice or employment in connection with the purchase or
sale of securities, or convicting such person of any felony or misdemeanor involving a security, or any aspect of the securities business
or of theft or of any felony. Nor are any of the officers or directors of any corporation or entity affiliated with us so enjoined.
There are no family relationships
among any of our officers and directors.
55
B. Compensation
Remuneration Principles
Remuneration of all directors and officers is
determined by the Nomination and Remuneration Committee.
We are committed to remunerating senior executives
and executive directors in a manner that is market-competitive and consistent with "Best Practice" including the interests of
shareholders. Remuneration packages are based on fixed and variable components, determined by the executives' position, experience and
performance, and may be satisfied via cash or equity.
Non-executive directors are remunerated out of
the aggregate amount approved by shareholders and at a level that is consistent with industry standards. Non-executive directors do not
receive performance - based bonuses and prior shareholder approval is required to participate in any issue of equity. No retirement benefits
are payable other than statutory superannuation, if applicable.
Our remuneration policy is based on our financial
performance and on success of our development and commercializing of our products, services or solutions.
The purpose of a performance bonus is to reward
individual performance in line with our objectives. Consequently, performance - based remuneration is paid to an individual where the
individual's performance clearly contributes to a successful outcome. This is regularly measured in respect of performance against key
performance indicators.
We use a variety of key performance indicators
to determine achievement, depending on the role of the executive being assessed. These include:
●
Successful in achieving sales
targets,
●
Successful contract negotiations,
●
Achievement of reaching operational/project
milestones within scheduled time and/or budget, and
●
Our share price reaching a
targeted level on the NASDAQ over a period of time.
Executive Compensation
The following table sets forth all the compensation
awarded to, earned by or paid to each individual who served as directors and officer in fiscal year of 2022.
Short-term Benefits
Post-Employment
Share-based
Benefits
Benefits
Payments
Total
Salary &
Super-
Retirement
Fees
Other
annulation
Benefits
Shares
Options
A$
A$
A$
A$
A$
A$
A$
Mr. Zhongqing YANG
(1)
16,133
N/A
N/A
N/A
N/A
N/A
16,133
Mr. Xiaodong ZHANG
395,806
N/A
N/A
N/A
N/A
N/A
395,806
Ms. Jing ZHUO
180,000
N/A
N/A
N/A
N/A
N/A
180,000
Ms. Hui ZHONG
30,000
N/A
N/A
N/A
N/A
N/A
30,000
Ms. Dan LI
18,000
N/A
N/A
N/A
N/A
N/A
18,000
Dr. Heming CUI
(2)
25,667
N/A
N/A
N/A
N/A
N/A
25,667
Total
665,606
N/A
N/A
N/A
N/A
N/A
665,606
(1)
Mr. Zhongqing YANG was appointed as director on 29 April 2022.
(2)
Dr. Heming CUI resigned as director on 9 November 2022.
56
Service Agreements
All the directors have formal letters of appointment
in place that have been executed which outline their roles and responsibilities. The agreements with the Company have no fixed term and
the directors' position can be terminated with cause without notice, and subject to the Company's Constitution. The letters of appointment
executed do not provide for any termination payment to directors in the event of being terminated or removed from their positions.
Employee Share Option Plan
In December 2021, an Employee Share Option Plan
("2021 ESOP") was approved and established by the Board. The ESOP is available to employee, consultants and eligible persons
(as the case may be) of the Company as the Board may in its discretion determine. See below under item 10.A for more information.
Pension and Retirement Benefits
There was no amount set aside or accrued by the
Group to provide pension, retirement or similar benefits as at December 31, 2022 as these amounts were expensed and paid as of this date.
C. Board Practices
Introduction
Our Board of Directors is elected by and accountable
to our shareholders. It currently consists of five directors, the executive Chairman and director, one executive director and three independent
non-executive directors. The Chairman of our Board of Directors is responsible for the management of the Board of Directors and its functions.
Election of Directors
Directors are elected at our annual general meeting
of shareholders. Under our Constitution, a director, other than a managing director, must not hold office for more than three years or
beyond the third annual general meeting following his appointment (whichever is the longer period) without submitting himself for re-election.
Our Board of Directors has the power to appoint any person to be a director, either to fill a vacancy or as an additional director (provided
that the total number of directors does not exceed the maximum allowed by law), and any director so appointed may hold office only until
the next annual general meeting when he or she shall be eligible for election.
Corporate Governance
ASX Corporate Governance Principles
As a "foreign private issuer", we are
not required to comply with all of the corporate governance practices followed by U.S. companies under NASDAQ listing standards.
In Australia there are no defined corporate governance
structures and practices that must be observed by a company listed on NASDAQ. The practices we follow in lieu of NASDAQ's corporate governance
requirements is the ASX Best Practice Guide published by the ASX Corporate Governance Council. The Guide contains what are called the
Recommendations which articulate eight core principles which are intended to provide a reference point for companies about their corporate
governance structure and practices. It is not mandatory to follow the Recommendations. We believe that our established practices in the
area of corporate governance are in line with the spirit of the NASDAQ standards and provide adequate protection to our shareholders.
We believe that we are in material compliance with the ASX Corporate Governance Principles. Set forth below are material provisions of
the ASX corporate Governance Principles together with the reasons, where applicable, for variation therefrom.
57
1.
Lay solid foundations for management
and oversight. Companies should establish and disclose the respective roles and responsibilities of Board and management.
2.
Structure the Board to add value.
Companies should have a Board of an effective composition, size, and commitment to adequately discharge its responsibilities and duties.
During the year ended December 31, 2022, we varied from the Recommendations in the following area:
a)
No formal performance evaluation of the Board was conducted for the year ended December 31, 2022 as the Board believes that we are not of a size, nor are our financial affairs of such complexity, to warrant such an exercise. The Board recognizes the importance of performance evaluations and will continually assess the necessity and timing of future performance evaluation.
3.
Act ethically and responsibly.
Companies should actively promote ethical and responsible decision-making.
4.
Safeguard integrity in financial
reporting. Companies should have a structure to independently verify and safeguard the integrity of their financial reporting.
5.
Make timely and balanced disclosure.
Companies should promote timely and balanced disclosure of all material matters concerning the compliance.
6.
Respect the rights of security
holders. Companies should respect the rights of shareholders and facilitate the effective exercise of those rights.
7.
Recognize and manage risk. Companies
should establish a sound system of risk oversight and management and internal control.
8.
Remunerate fairly and responsibly.
Companies should ensure that the level and composition of remuneration is sufficient and reasonable and that its relationship to performance
is clear.
Non-Executive and Independent Directors
Australian law does not require a company to appoint
a certain number of independent directors to its board of directors or audit committee. However, under the ASX Corporate Governance Principles
and Recommendations, that a listed company have a majority of independent directors on its board of directors and that the audit committee
be comprised of independent directors. Our Board of Directors currently have five directors, of which three are non-executive directors
within the meaning of the ASX Corporate Governance Principles and Recommendations, and our audit committee consists of such three independent
non-executive directors. Accordingly, we currently comply with the Recommendations.
Under NASDAQ Marketplace Rules, in general a majority
of our Board of Directors must qualify as independent directors within the meaning of the NASDAQ Marketplace Rules and our audit committee
must have at least three members and be comprised only of independent directors, each of whom satisfies the respective "independence"
requirements of NASDAQ and the U.S. Securities and Exchange Commission.
The Board of Directors does not have regularly
scheduled meetings at which only independent directors are present. The Board of Directors does meet regularly, and independent directors
are expected to attend all such meetings. Our practices are consistent with the Recommendations, in that the Recommendations do not provide
that independent directors should meet separately from the Board of Directors.
Our Board of Directors has determined that each
Mr. Zhongqing Yang, Ms. Hui Zhong and Ms. Dan Li qualifies as an independent director under the requirements of the NASDAQ Marketplace
Rules and U.S. Securities and Exchange Commission.
Committees of the Board of Directors
Audit Committee
. NASDAQ Marketplace Rules
require us to establish an audit committee comprised of at least three members, each of whom is financially literate and satisfies the
respective "independence" requirements of the U.S. Securities and Exchange Commission and NASDAQ and one of whom has accounting
or related financial management expertise at senior levels within a company.
Our Audit Committee assists our Board of Directors
in overseeing the accounting and financial reporting processes of our Company and audits of our consolidated financial statements, including
the integrity of our consolidated financial statements, compliance with legal and regulatory requirements, our independent registered
public accounting firm's qualifications and independence, and independent registered public accounting firm, and such other duties as
may be directed by our Board of Directors. The Audit Committee is also required to assess risk management.
Our Audit Committee currently consists of three
board members, each of whom satisfies the "independence" requirements of the U.S. Securities and Exchange Commission, and NASDAQ
Marketplace Rules. Our Audit Committee is currently composed Mr. Zhongqing Yang, Ms. Hui Zhong and Ms. Dan Li. Mr. Zhongqing Yang is the
chairman of the audit committee. The audit committee meets at least two times per year.
Nomination and Remuneration Committee.
Our Board of Directors has established a Nomination and Remuneration Committee, which is comprised by majority of independent directors,
within the meaning of NASDAQ Marketplace Rules. The Nomination and Remuneration Committee is responsible for reviewing the salary, incentives
and other benefits of our directors, senior executive officers and employees, and to make recommendations on such matters for approval
by our Board of Directors. The Nomination and Remuneration Committee is also responsible for overseeing and advising our Board of Directors
about the adoption of policies that govern our compensation programs. Mr. Zhongqing Yang, Ms. Hui Zhong and Ms. Dan Li are the current
members of the Nomination and Remuneration Committee. Mr. Zhongqing Yang, Ms. Hui Zhong and Ms. Dan Li all qualified as an "independent
director" within the meaning of NASDAQ Marketplace Rules. Mr. Zhongqing Yang is the chairman of this committee.
58
Corporate Governance Requirements Arising from Our U.S. Listing
- the Sarbanes-Oxley Act of 2002, SEC Rules and the NASDAQ Capital Market Marketplace Rules
NASDAQ permits "foreign private issuers"
such as the Company follow "home country" corporate governance practices in lieu of the otherwise applicable NASDAQ corporate
governance standards, as long as we disclose each requirement of Rule 5600 that we do not follow and describe the home country practice
we follow in lieu of the relevant NASDAQ corporate governance standards. We follow Australian corporate governance practices in lieu of
the corporate governance requirements of the NASDAQ Marketplace Rules in respect of:
●
NASDAQ requirement under
Rule 5620(c) that a quorum consist of holders of 33 1/3% of the outstanding Ordinary Shares
- In Australia, we do not have an
express requirement that each listed company have a quorum of any particular number of the outstanding Ordinary Shares, but instead allow
a listed issuer to establish its own quorum requirements. Our quorum is currently two person who are entitled to vote. We believe this
quorum requirement is consistent with the requirements in Australia and is appropriate and typical of generally accepted business practices
in Australia.
●
The NASDAQ requirements
under Rules 5605(b)(1) and (2) relating to director independence, including the requirements that a majority of the board of directors
must be comprised of independent directors and that independent directors must have regularly scheduled meetings at which only independent
directors are present
- The NASDAQ and ASX definitions of what constitute an independent director are not identical and the requirements
relating to the roles and obligations of independent directors are not identical. In Australia, unlike NASDAQ, permits an issuer to establish
its own materiality threshold for determining whether a transaction between a director and an issuer affects the director's status as
independent and it does not require that a majority of the issuer's board of directors be independent, as long as the issuer publicly
discloses this fact. In addition, in Australia, it is not required that the independent directors have regularly scheduled meeting at
which only independent directors are present. We believe that our Board composition is consistent with the requirements in Australia
and that it is appropriate and typical of generally accepted business practices in Australia.
●
We have relied on and expect
to continue to rely on an exemption from the requirement that our independent directors meet regularly in executive sessions under NASDAQ
Listing Rules. The Corporations Act does not require the independent directors of an Australian company to have such executive sessions
and, accordingly, we claim this exemption.
●
The NASDAQ requirements
under Rules 5605(d) that compensation of an issuer's officers must be determined, or recommended to the Board for determination, either
by a majority of the independent directors, or a compensation committee comprised solely of independent directors, and that director
nominees must either be selected, or recommended for the Board's selection, either by a majority of the independent directors, or a nomination
committee comprised solely of independent directors.
The NASDAQ compensation committee requirements are not identical to the
Australia's remuneration and nomination committee requirements. We have established a remuneration committee consisting of a majority
of independent directors and an independent chairperson, or publicly disclose that it has not done so. We have a Nomination and Remuneration
Committee that is consistent with the requirements in Australia and which we believe is appropriate and typical of generally accepted
business practices in Australia.
59
Directors' Service Contracts
For details of directors' service contracts providing
for benefits upon termination of employment, see "Item 6. Directors, Senior Management and Employees - B. Compensation - Service
Agreements."
Indemnification of Directors and Officers
Our Constitution provides that, we may indemnify
a person who is, or has been, an officer of our Company, to the full extent permissible by law, out of our property against any liability
incurred by such person as an officer in defending proceedings, whether civil or criminal, and whatever their outcome.
In addition, our Constitution provides that to
the extent permitted by law, we may pay, or agree to pay, a premium in respect of a contract insuring a person who is or has been an officer
of our company or one of our subsidiaries against any liability:
●
incurred by the person in his
or her capacity as an officer of our company or a subsidiary of our company, and
●
for costs and expenses incurred
by that person in defending proceedings relating to that person acting as an officer of IMTE, whether civil or criminal, and whatever
their outcome.
We currently do not maintain a directors' and
officers' liability insurance policy. However, we intend to arrange an insurance policy for our directors and officers in the near future.
We have established a policy for the indemnification of our directors and officers against certain liabilities incurred as a director
or officer, including costs and expenses associated in successfully defending legal proceedings.
D.   Employees
As of December 31, 2022, we had 15 employees and
of these employees were employed in finance, administration and management located in Malaysia.
As of December 31, 2021, we had 13 employees and
of these employees, 1 was employed in administration in Australia, 6 employees in finance, administration and management located in Hong
Kong, and 1 employee in operation located in Hong Kong. There was 1 employee employed in finance, administration, and management, and
3 employees in operations in China, and 1 employee in finance, and administration and management in Korea.
Each of our full-time employees enters into an
employment agreement. We also engage part-time employees from time to time. We may only terminate the employment of any of our employees
in accordance with the relevant employee's contract of employment.
Our standard contract of employment for full time
and part-time employees provides that we can terminate the employment of an employee without notice for serious misconduct or with between
one to three months' notice without cause (as set out in the relevant employee's contract of employment). We can terminate the employment
of a casual employee without notice. For a summary of the key terms of employment of each of our senior management, see "Item 6.
Directors, Senior Management and Employees - B. Compensation - Service Agreements."
E.   Share Ownership
Beneficial Ownership of Senior Management and Directors
The beneficial ownership of senior management and directors are set
out in Item 7.A.
60
ITEM
7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS
A.   Major
Shareholders
The following table sets forth information
regarding shares of our Ordinary Shares beneficially owned as of March 15, 2023 by: (i) each of our directors; (ii) all the directors
as a group; and (iii) each person known by us to beneficially own five percent or more of the outstanding shares of our common
stock.
Except as otherwise indicated, based on information
furnished by the owners, we believe that the beneficial owners listed below have sole voting and investment power with respect to all
Ordinary Shares shown as beneficially owned by them, subject to the information contained in the footnotes to this table. Beneficial ownership
is determined in accordance with the rules of the SEC and generally includes voting or investment power with respect to securities. Unless
otherwise indicated, the address of the beneficial owner is c/o Integrated Media Malaysia Sdn Bhd at Suite A, Unit 5, Level 3, Lot 4,
Glen 9 Business Park, Jalan Pensyarah U1/28, Hicom Glenmarie Industrial Park, 40150 Shah Alam, Selangor, Malaysia.
For purposes of computing the percentage of outstanding
Ordinary Shares held by each person or group of persons named above, any shares that such person or group has the right to acquire within
60 days are deemed outstanding but are not deemed to be outstanding for purposes of computing the percentage ownership of any other person
or group. As of March 15, 2023, there were 20,687,807 outstanding shares.
Options
Note
Total Stock
Exercisable
Convertible
and
Ordinary
Within 60
Within 60
Stock Based
%
Name
Shares
Days
Days
Holdings
Ownership
Zhongqing YANG
(1)
-
-
-
-
-
Xiaodong Zhang
(2)
354,478
-
-
354,478
1.7
%
Jing Zhuo
-
-
-
-
-
Dr. Heming Cui
-
-
-
-
-
Hui Zhong
-
-
-
-
-
Dan Li
-
-
-
-
-
All directors as a group (5 persons)
354,478
-
-
354,478
1.7
%
Xinhaixin International Holdings Limited
(3)
1,685,000
-
-
1,685,000
8.1
%
Notes:
(1)
Appointed as a director of the Company on 29 April 2022.
(2)
Kingzhongming International Holdings Limited, a company incorporated in the British Virgin Islands, is a company wholly owned and controlled by our director Xiaodong Zhang.
(3)
Xinhaixin International Holdings Limited, a company incorporated in the British Virgin Islands, is a company wholly owned and controlled by Mr. Yongquan Bi.
61
B.   Related Party Transactions
The following related party transactions, other
than employment matters and indemnification agreements between our directors and executive officers on the one hand and IMTE on the other,
occurred during the years ended December 31, 2022, 2021 and 2020.
For the year ended December 31, 2022
During the year, the Group had the following related party transactions:
a)
Interest expenses charges of
US$7,321 to Greifenberg Analytics Limited, an associated company formerly controlled by the Company.
For the year ended December 31, 2021
During the year, the Group had the following related party transactions:
a)
Company secretarial and consulting
service fees for the services of our executives totaling A$787,618 to entities controlled by former CFO and Company Secretary, Mr. Cecil
Ho.
b)
On February 5, 2021, CIMC Marketing
Pty Limited, a subsidiary of the Company, acquired 500 million shares for A$500,000 (approximately US$381,000) representing approximately
15% of the then equity interest in Oakridge International Limited (formerly Xped Limited) ("Oakridge"). Mr. Con Unerkov, the
then Chairman and Chief Executive Officer of the Company, was also the Chairman and Chief Executive Officer of Oakridge. Mr. Cecil Ho,
the Chief Financial Officer of the Company, was also the then Chief Financial Officer of Oakridge until March 10, 2021.
For the year ended December 31, 2020
During the year, the Group had the following related party transactions:
a)
Purchase of products and payment
of services fees of A$29,794 and A$67,187 respectively from Marvel Digital Productions Limited, an entity controlled over by former director,
Dr. Herbert Ying Chiu Lee;
b)
Purchase of products of A$274,417
from Integration Multimedia Techno., an entity controlled by Mr. Zhang Wuhua, a former director;
c)
Sales of products of A$8,490
to Marvel Digital Productions Limited, an entity controlled over by former director, Dr. Herbert Ying Chiu Lee;
d)
Sales of products of A$315,034
to SWIS Co., Limited, a subsidiary of our substantial shareholder;
e)
Service fee paid of A$21,812
to Marvel Research Limited, an entity controlled over by former director, Dr. Herbert Ying Chiu Lee Lee;
f)
Service fee paid of A$193,972
to Marvel Digital Group Limited, an entity controlled over by former director, Dr. Herbert Ying Chiu Lee;
g)
Company secretarial and service
fees paid of A$607,659 to Asset Union Limited, an entity controlled by Company Secretary, Mr. Cecil Ho.
C.   Interests
of Experts and Counsel
Not applicable.
62
ITEM 8. FINANCIAL INFORMATION
A.   Consolidated Statements
and Other Financial Information
Our audited consolidated financial statements
for the fiscal year ending December 31, 2022 are included in Item 18 of this Annual Report on Form 20-F.
Legal Proceedings
We are not involved in any significant legal,
arbitration or governmental proceedings. We are not aware of any pending significant legal, arbitration or governmental proceedings with
respect to IMTE.
Dividend Distribution Policy
We have never paid cash dividends to our shareholders.
We intend to retain future earnings for use in our business and do not anticipate paying cash dividends on our Ordinary Shares in the
foreseeable future. Any future dividend policy will be determined by the Board of Directors and will be based upon various factors, including
our results of operations, financial condition, current and anticipated cash needs, future prospects, contractual restrictions and other
factors as the Board of Directors may deem relevant.
B.   Significant Changes
No significant changes occurred since the date
of the annual financial statements.
ITEM 9. THE OFFER AND LISTING
A.   Offer and Listing Details
NASDAQ Capital Markets
Our Ordinary Shares have traded on the NASDAQ
Capital Markets since August 4, 2017.
Australian Securities Exchange
Our Ordinary Shares have traded on the ASX since
our initial public offering on February 22, 2013 to our delisting from the ASX on June 15, 2018.
ITEM 10. ADDITIONAL INFORMATION
B.   Plan of Distribution
Not applicable.
C.   Markets
Our Ordinary Shares are listed and traded on the
NASDAQ Capital Market and was traded on the Australian Securities Exchange Ltd., or ASX from February 22, 2013 to June 15, 2018 when it
was delisted from the ASX.
D.   Selling Shareholders
Not applicable.
63
E.   Dilution
Not applicable.
F.   Expenses of the Issue
Not applicable.
A.   Share Capital
As at the date of this Annual Report, there is
no concept of authorized share capital and par value for companies incorporated in Australia. The Company can issue unlimited number of
Common Stock without par value. The Company only has one class of Ordinary Shares.
On February 20, 2020 the Company completed a Securities
Purchase Agreement ("SPA") and issued 158,730 Ordinary Shares at a share price of US$6.30 per share for a total subscription
proceeds of US$1,000,000.
On May 12, 2020, the Company issued 126,984 Ordinary
Shares as a result of the exercise of warrants (as describe more fully under Warrants below) issued under the SPA above. The warrants
were exercised by means of a cashless exercise pursuant to conditions in the form of warrant.
On May 18, 2020, the Company issued 126,984 Ordinary
Shares as a result of the exercise of warrants (the "Warrants") pursuant to Securities Purchase Agreement entered into on February
20, 2020. The Warrants were exercised by means of a cashless exercise pursuant to conditions in the form of warrant.
On July 28, 2020, the Company issued 700,000 Ordinary
Shares at a share price of US$3.00 per share for the conversion of debt pursuant to debt conversion agreement dated July 25, 2020.
On September 15, 2020, the Company issued 450,000
Ordinary Shares at a share price of US$3.00 per share to raise US$1,350,000 for working capital.
On September 15, 2020, the Company issued 4,471
Ordinary Shares at a share price of US$3.81 per share for the provision of IT development services.
On September 17, 2020, the Company issued 500,000
Ordinary Shares at a share price of US$3.00 per share to acquire 51% interest in Sunup Holdings Limited.
On October 6, 2020, the Company issued 241,667
Ordinary Shares as a result of the conversion of convertible promissory note of US$725,000.
On October 6, 2020, the Company and its subsidiaries
settled the interest accrued of A$174,811 by issuing 46,741 shares to the Noteholder of Convertible Promissory Note dated January 20,
2020.
On December 2, 2020, the Company issued 600,000
Ordinary Shares at a share price of US$3.00 per share to raise US$1,800,000 for working capital.
On December 21, 2020, the Company entered into
a placement agreement selling 307,692 shares in the Company at a price of US$3.25 per share raising US$1.0 million.
On December 21, 2020, the Company completed the
US$1.65 million convertible debt agreement. The Convertible Note is without interest, matures in 2 years from the date of the Convertible
Note and is convertible into ordinary share of the Company at a conversion price of US$3.25 for the period from 2 months after the issuance
of the Convertible Note to its maturity.
On February 2, 2021, the Company issued 17,744
Ordinary Shares at a share price of US$3.6125 per share for a total subscription amount of US$64,100 (A$84,106) for the performance remuneration.
On February 5, 2021, the Company issued 2,768
Ordinary Shares at a share price of US$3.6125 per share for a total subscription amount of US$10,000 (A$13,176) for the performance remuneration.
On February 22, 2021, the Company issued 625,000
Ordinary Shares at a share price of US$4.00 per share to raise US$2,500,000 (A$3,162,500) for working capital.
64
On March 4, 2021, the Company entered into subscription
agreements in a private placement with investors to subscribe a total of 573,350 shares in the Company at a price of US$4.00 per share
for total proceeds of US$2,293,400 (approximately A$2,964,220). The use of the proceeds is to build out manufacturing infrastructure and
working capital.
On March 23, 2021, the Company issued 708,000
Ordinary Shares at a price of US$6.50 per share to raise US$4,602,000 (approximately A$6,046,320) for developing its current businesses,
corporate expenditures and general corporate purposes.
On July 6, 2021, the Company entered into three
Securities Purchase Agreements ("SPA") with investors ("Investors") for the total sale of 888,887 Ordinary Shares
of, no par value, of the Company ("Ordinary Shares") at a price of US$3.15 per share (the "Cash Offerings"). The Cash
Offerings generated net cash proceeds of approximately US$2,765,000 (approximately A$3,846,261) after deducting estimated expenses in
connection with the offering. The Company intends to use the net cash proceeds for the purchase of equipment for the Company's electronic
glass business and working capital.
On January 3, 2022, the Company entered into convertible
note purchase agreements with investors raising a total of US$10 million by the issuance of US$10 million convertible notes ("Note").
The Note bears interest at 6% per annum maturing in 2 years from the date of issuance of the Note. The holder of the Note has the right
to convert the principal amount to shares in the Company at a fixed conversion price of US$3.12 per share, subject to adjustment, over
the term of the Note. Under the Note, the holder of the Note cannot convert the shares in the Company if such conversion would take the
noteholder over 4.99% shareholding in the Company. On the same date, the notes were converted and a total of 3,205,128 shares were issued.
On January 19, 2022, the Company issued a total
of 664,871 Ordinary Shares as a result of the conversion of convertible promissory note of HK$14,000,000 issued on January 20, 2020.
In March 2022, the Company approved the issuance
of 698,888 shares at a price of US$4.50 per share for a total raise of about US$3.14 million. The Company intends to use the net cash
proceeds for the purchase of equipment for the expansion of the lamination plant in USA, air filter operation, investment in new projects
and working capital.
In April 2022, the Company issued a total of 507,692
Ordinary Shares as a result of the conversion of convertible promissory note of US$1,650,000.
In April 2022, the Company issued 732,900 shares
at a share price of US$4.50 per share for a total subscription amount of US$3,298,060. The proceeds from this sale of shares were used
for the expansion of the lamination plant in USA, air filter operation, investment in new projects and working capital.
On June 29, 2022, the Company issued 646,173 shares
at a share price of US$4.50 per share for a total subscription amount of US$2,907,786. The proceeds from this sale of shares were used
for the Company's operation and working capital.
On August 23, 2022, the Company issued 2,200,000
Ordinary Shares at a share price of US$1.59 for a total of US$3,498,000 to consultants.
In August and September 2022, the Company issued
a total of 2,539,682 shares at a share price of US$1.26 per share for a total subscription amount of US$3,200,000. The proceeds from these
sale of shares were used for the Company's operation and working capital.
Convertible Notes
From July to December 2022, the Company entered
into a number of Subscription Agreements ("Subscription Agreements") where each Subscriber subscribed to a convertible note
("Note"). The Note is interest free, unsecured and convertible into shares of eGlass Technologies Ltd. ("eGlass"),
a then subsidiary of the Company, on the date eGlass receives notice from the Australian Stock Exchange ("ASX") that it will
be admitted to the official list of ASX, at a conversion price equal to 25% discount to the IPO Price.
However, if by the first anniversary of the date
of the Agreement, eGlass has not received notice from ASX that it will be admitted to the official list of ASX, all Notes will convert
to shares of the Company based on the then 30-day VWAP multiplied by 90%.
As at December 31, 2022, the Company has signed
Subscription Agreements for US$5.5 million.
Warrants
On February 20, 2020 the Company entered into
a SPA for the sale of 158,730 Ordinary Shares of the Company and warrants ("Warrants") to purchase up to 126,984 Ordinary Shares.
The Warrants were exercisable for the period of 12 months from the date of issuance, at an exercise price of US$10.50 per Share. If the
VWAP of the Company's Ordinary Shares on the trading day immediately prior to the exercise date is less than US$10.50, then the Warrants
may be exercised at such time by means of a cashless exercise where each Warrant exercised would receive one Share without any cash payment
to the Company. On May 12, 2020, all the Warrants were exercised by means of a cashless exercise.
65
On January 3, 2022 in connection with the sale
of the convertible note, the Company issued to the noteholders warrants to purchase up to 2,139,032 shares raising an additional US$8
million if all the warrants are exercised. The warrants are for a term of 2 years from the date of the convertible notes and can be exercised
at US$3.74 for each share. Under the warrant agreement, the warrant holder cannot exercise the warrant to subscribe for shares in the
Company if such exercise would take the warrant holder over 4.99% shareholding in the Company.
In connection with the private placement in August
and September 2022, the Company issued to the shareholders warrants to purchase a total of 2,539,682 shares raising an additional US$3.2
million, if all the warrants are exercised. The warrants are for a term of 2 years from the date of the Agreement and can be exercised
at US$1.26 for each share. Under the warrant agreement, the warrant holder cannot exercise the warrant to subscribe for shares in the
Company if such exercise would take the warrant holder over 4.99% shareholding in the Company.
Options
The Company had no employee share options issued
and outstanding as of December 31, 2022.
2020 Employee Share Option Plan
In August 2020, an Employee Share Option Plan
("2020 ESOP") was approved and established by the board. The 2020 ESOP is available to employee, consultants and eligible persons
(as the case may be) of the Company as the board may in its discretion determine. The total number of the shares which may be offered
by the Company under the 2020 ESOP shall not at any time exceed 5% of the Company's total issued shares when aggregated with the number
of shares issued or that may be issued as a result of offers made at any time during the previous 3-year period. The shares are to be
issued at a price determined by the board. The options are to be issued for no consideration. The exercise price, duration and other relevant
terms of an option is to be determined by the board at its sole discretion.
In September 2020, the Company, subject to shareholders'
approval, granted options to subscribe up to 261,000 Ordinary Shares for employees, directors and consultants under the 2020 ESOP. This
term of the option is two years and have vesting period of the option holder over two years vesting period. The exercise prices will range
from US$3.50 to US$3.70 per share. Each option when exercised will entitle the option holder to one ordinary share in the Company. Options
will be able to be exercisable on or before an expiry date, will not carry any voting or dividend rights and will not be transferable
except on death of the option holder. In September 2021 these options and the 2020 ESOP were cancelled by the Board.
2021 Employee Share Option Plan
In December 2021, the Company approved a new Employee
Share Option Plan ("2021 ESOP"). The 2021 ESOP is available to employee, consultants, and eligible persons (as the case may
be) of the Company [upon determined by the Remuneration Committee or other body/ person as determined by the Board] and at the absolute
discretion of the Board. The 2021 ESOP is valid for 10 years term. The shares are to be issued at a price determined by the Board. The
options are to be issued for no consideration. The exercise price and other relevant terms of an option is to determine by the Board at
its sole discretion. The total number of the shares which may be offered by the Company under the ESOP shall not at any time exceed 20%
of the Company's total issued shares when aggregated with the number of shares issued or that may be issued as a result of offers
made at any time during the previous 3-year period, the limit imposed under the Australian Securities and Investments Commission Class
Order 14/1001.
As at December 31, 2022 the Company had no employee
share options issued and outstanding in respect to the 2021 ESOP.
B.   Memorandum and Articles
of Association
A summary of our Constitution is incorporated
by reference to our registration statement on Form 20-F filed on July 21, 2017.
66
C.   Material Contracts
Except for contracts entered into in the ordinary
course of business, the only contracts entered into by IMTE within two years immediately preceding this annual report that are still in
effect, which may be regarded as material are as follows:
Subscription Agreement for 60% Equity interests
in World Integrated Supply Ecosystem Sdn Bhd. ("WISE")
On January 20, 2022, the Company entered into
a subscription agreement for 60% equity interests in World Integrated Supply Ecosystem Sdn Bhd. ("WISE"), a Malaysia company
engaged in the business of the provision of halal certification to qualified businesses/operations, the establishment halal products supply
chain, and sale of halal products. WISE will be providing halal certification working with the JAKIM, a department of the Malaysia government
mandated to conduct and manage the halal certification process. WISE is working towards being appointed by JAKIM Malaysia as an accredited
certification body to conduct the auditing process and certify product application. WISE will also work with other certification bodies
worldwide that have been accredited by JAKIM, thereby extending our reach to the global markets.
Assumption and Assignment Agreement between
IMTE and Joint Investment Limited dated December 29, 2021 for IMTE to subscribe up to 60% in Ace Corporation Limited
On December 29, 2021, the Company entered into
an Assignment and Assumption Agreement to take over the rights and obligation on a Cooperation Agreement on developing a Blockchain business
focusing on digital asset market platform mainly focusing on NFT (Non-Fungible Token) trading market. Under the Cooperation Agreement,
the Company shall invest up to US$1 million for 60% equity interests in Ace Corporation Limited to develop, establish, and operate a trading
marketplace platform called "Ouction" at www.ouction.io. Ouction platform will be an interactive experiencing solution designed
with dynamic image cryptographic verification technology which will serve as a bridge for O2O (Online to Offline) transaction. This will
enable the Ouction platform to not only verify virtual asset transactions, but also provide encryption and Blockchain notarized digital
certificates of physical assets for a fairer and more credible platform trading experience to e-commerce companies and their users. Ouction
is expected to adopt decentralized technologies in the fields of games, fintech, film & TV, culture, and e-commerce. Ouction also
plans to develop cross-industrial synergy and economic value from the new NFT marketplace it creates. Ouction's marketplace plans to be
a niche market in art, historical artifacts, photos and videos.
Debt Conversion Agreement and Convertible Note
with CIMB Limited ("CIMB") for a total of US$2,825,000
On January 20, 2020, the Company entered into
a convertible note purchase agreement (the "Purchase Agreement") with CIMB Limited, an independent third party. Pursuant to
the Purchase Agreement, CIMB will loan HK$14 million (about US$1.8 million) under a convertible promissory note (the "Note")
with a coupon rate of 10% per annum, maturing in two years from the date of the Purchase Agreement. Interest is payable in cash on a quarterly
basis, with the first payment due by March 31, 2020. The Company, at its sole option, may pay interest in Ordinary Shares based on 75%
of the average of the closing prices of its Ordinary Shares for the five trading days prior to each end-of-quarter interest due date.
The holder of the Note has the right to convert the principal and accrued interest to Ordinary Shares of the Company at a conversion price
of US$5.00 per share over the term of the Note. The conversion price is subject to downward adjustment if the Company sells Ordinary Shares
below the conversion price within 12 months after the date of the Purchase Agreement. Both the Company and the holder may request prepayment
of the Note at any time without penalty after the Company receives financing of a minimum of US$4 million. The holder of the Note is also
entitled to piggyback registration rights.
On February 11, 2020, the Company and the holder
of the Note entered into a supplement agreement to the Purchase Agreement to limit the total number of Ordinary Shares of the Company
issuable upon conversion of the Note to no more than 19.99% of the total issued and outstanding Ordinary Shares of the Company as of the
date of Purchase Agreement. The supplement agreement further provides that the conversion price shall, in no event, be less than US$1.50
per share, subject to regulatory or shareholder approval.
On January 19, 2022, the noteholder converted
this Note and 664,871 shares in the Company was issued.
67
US$3 million funding with Nextglass Technologies
Corp ("Nextglass")
On August 6, 2020, the Company entered into two
agreements with Nextglass, an independent third party, to raise a total of US$3,000,000. The first agreement is a placement of 450,000
shares at a share price of US$3.00 per share to raise US$1,350,000. The second agreement is a Convertible Note Purchase Agreement (the
"Purchase Agreement"), which Nextglass will invest US$1,650,000 under a convertible note (the "Note") without interest,
maturing in two years from the date of the Note. The holder of the Note or the Company has the right to convert the principal into Ordinary
Shares of the Company at a conversion price of US$3.25 per share over the term of the Note. The conversion price is subject to downward
adjustment and has a floor price of US$1.50 if the Company sells Ordinary Shares below the conversion price within 12 months after the
date of the Note. The Note cannot be prepaid. The holder of the Note is also entitled to piggyback registration rights. Furthermore, there
is a conversion limitation such that no conversion can be effected if after such conversion Nextglass would own more than 19.99% equity
interest in the Company.
In April 2022, the noteholder converted this Note
and 507,692 shares in the Company was issued.
Sale and Purchase Agreements ("SP Agreements")
to purchase a total of 51% interest in Sunup Holdings Limited ("Sunup").
On August 6, 2020, IMTE entered into two conditional
SP Agreements to buy 25.5% equity interest in Sunup from each of Nextglass and Teko International Limited ("Teko") for US$750,000
each for a total consideration of US$1,500,000.
The consideration paid was US$750,000 for each
of Nextglass Technologies Corp ("Nextglass") and Teko, and each of them was issued 250,000 Ordinary Shares in IMTE (the "Consideration
Shares") at US$3.00 per share. Under the SP Agreements, IMTE could also pay a deferred consideration based on five times the annualized
earnings for the two years following completion, less the initial consideration of US$750,000.
For the duration of the agreements and until the
deferred consideration is determined, Nextglass and Teko have the right to purchase their 25.5% Sunup equity interest back from IMTE through
the restitution of the Consideration Shares if IMTE and Sunup terminate the directors and officers of Sunup without cause and without
the consent of the Nextglass and Teko
Purchasing Product Designs and Molds for New Filter Design
On December 21, 2020, Sunup, the Company's subsidiary
entered into an assignment agreement to take up the rights to a Product Development Agreement for two new air filters. The contract provides
for Sunup to own the trademark and the right to use the product design and the distribution right to sell the air filter products worldwide.
The total investment costs for the product development is approximately US$728,000 (South Korean Won 800 Million).
D.   Exchange Controls
Australia has largely abolished exchange controls
on investment transactions. The Australian dollar is freely convertible into U.S. dollars. In addition, there are currently no specific
rules or limitations regarding the export from Australia of profits, dividends, capital or similar funds belonging to foreign investors,
except that certain payments to non-residents must be reported to the Australian Transaction Reports and Analysis Centre, which monitors
such transaction, and amounts on account of potential Australian tax liabilities which may be required to be withheld unless a relevant
taxation treaty can be shown to apply. Article 11.8 of the free trade agreement between Australia and the US provides that all transfers
relating to a covered investment is to be made freely and without delay into and out of each territory. Such transfers include
inter
alia
contributions to capital, including the initial contribution; profits, dividends, capital gains and proceeds from the sale of
all or any part of the covered investment or from the partial or complete liquidation of the covered investment.
The Foreign Acquisitions and Takeovers Act
1975
Under Australian law, in certain circumstances
foreign persons are prohibited from acquiring more than a limited percentage of the shares in an Australian company without approval from
the Australian Treasurer. These limitations are set forth in the Australian
Foreign Acquisitions and Takeovers Act, or the Takeovers
Act.
68
Under the Takeovers Act, as currently in effect,
any foreign person, together with associates, or parties acting in concert, is prohibited (without approval) from acquiring 20% or more
of the shares in any company having total assets of A$252 million or more (or A$1,094 million or more in case of private (non-government)
U.S. investors). "Associates" is a broadly defined term under the Takeovers Act and includes:
●
spouses, lineal ancestors and
descendants, and siblings;
●
any person with whom the person
is acting, or proposes to act, in concert;
●
partners, officers of companies,
the company, employers and employees, and corporations;
●
their shareholders related
through substantial shareholdings or voting power;
●
corporations whose directors
are controlled by the person, or who control a person; and
●
associations between trustees
and substantial beneficiaries of trust estates.
In addition, a foreign person may not acquire
shares in a company having total assets of A$252 million or more (or A$1,094 million or more in case of private (non-government) U.S.
investors) if, as a result of that acquisition, the total holdings of all foreign persons and their associates will exceed 40% in aggregate
without the approval of the Australian Treasurer. If the necessary approvals are not obtained, the Treasurer may make an order requiring
the acquirer to dispose of the shares it has acquired within a specified period of time. At present, we do not have total assets of A$252
million or more. At this time, our total assets do not exceed any of the above thresholds and therefore no approval would be required
from the Australian Treasurer. Nonetheless, should our total assets exceed the threshold in the future, we will be mindful to monitor
the holdings for foreign persons (together with the associates) to ensure that the thresholds will not be exceeded without the Australian
Treasurer's approval.
Each foreign person seeking to acquire holdings
in excess of the above caps (including their associates, as the case may be) would need to complete an application form setting out the
proposal and relevant particulars of the acquisition/shareholding. The Australian Treasurer then has 30 days to consider the application
and make a decision. However, the Australian Treasurer may extend the period by up to a further 90 days by publishing an interim order.
The Australian Treasurer has issued a guideline titled
Australia's Foreign Investment Policy
which provides an outline of the policy.
As for the risk associated with seeking approval, the policy provides that the Treasurer will reject an application if it is contrary
to the national interest.
If the level of foreign ownership exceeds 40%
at any time (or if one individual not ordinarily resident in Australia, a foreign corporation or a foreign government holds at least 20%),
we would be considered a foreign person under the Takeovers Act. In such event, we would be required to obtain the approval of the Australian
Treasurer for our company, together with our associates, to acquire (i) more than 20% of an Australian company or business with assets
totaling over A$252 million (or A$1,094 million if we were considered a private US investor); or (ii) any direct or indirect ownership
in certain real estate interests.
The percentage of foreign ownership in our company
would also be included in determining the foreign ownership of any Australian company or business in which we may choose to invest. Since
we have no current plans for any such investments or acquisitions and do not currently own any relevant real estate interests, any such
approvals required to be obtained by us as a foreign person under the Takeovers Act will not affect our current or future ownership or
lease of real estate interests in Australia.
Our Constitution does not contain any additional
limitations on a non-resident's right to hold or vote our securities.
Australian law requires the transfer of shares
in our company to be made in writing. No stamp duty will be payable in Australia on the transfer of Ordinary Shares quoted on the NASDAQ.
The Financial Transactions Reports Act
1988
The
Financial Transactions
Reports Act 1988
(Cth) is an act of the Parliament of the Commonwealth of Australia, designed to facilitate the administration and
enforcement of Australia's taxation laws. It provides for the reporting of certain financial transactions and transfers, including the
export or import of currency exceeding $10,000 to Australian Transaction Reports and Analysis Centre.
69
The Income Tax Assessment
Act of 1936 and the Income Tax Assessment Act of 1997 (collectively, the "Tax Act")
The
Income Tax Assessment
Act 1936
(Cth) and the
Income Tax Assessment Act 1997
(Cth) (collectively, the "
Tax Act
") is the principal
law governing the imposition of Federal taxes in Australia (except goods and services tax and a number of specific taxes such as fringe
benefits tax).
Under the Tax Act, in
some circumstances overseas residents are obliged to pay income tax in Australia on income derived from Australian sources or property.
E.   Taxation
The following is a summary of the current tax
laws of the U.S. (including the Internal Revenue Code of 1986, as amended, its legislative history, existing and proposed regulations
thereunder, published rulings and court decisions) and Australia as they relate to us and our shareholders, including United States and
other non-Australian shareholders. The summary is based upon laws and relevant interpretations thereof in effect as of the date of this
annual report, all of which are subject to change, possibly on a retroactive basis. The discussion does not address any aspects of U.S.
taxation other than federal income taxation or any aspects of Australian taxation other than federal income taxation, inheritance taxation,
stamp duty and goods and services tax.
Existing and prospective holders of ordinary shares
are advised to consult their own tax advisors with respect to the specific tax consequences to them of the purchase, ownership and disposition
of ordinary shares, including, in particular, the effect of any foreign, state or local taxes.
Australian Tax Consequences
Non-Australian residents may be liable to pay
Australian tax on income derived from Australian sources. One mechanism by which that tax is paid (for non-residents who have no permanent
establishment or fixed base in Australia or where the income is not connected with a permanent establishment or fixed base) is known as
withholding tax. Dividends paid by a resident Australian company to a resident of the United States of America who is entitled to the
benefits of the Australia/US double tax treaty and is beneficially entitled to the dividends are subject to withholding tax at the rate
of 15% to the extent the dividends are unfranked. The rate of withholding tax on dividends is normally 30%, but since the United States
has concluded a double tax treaty agreement with Australia, the rate is reduced to 15% where the benefits of the treaty apply. It should
be noted, however, that under Section 128B(3) of the Income Tax Assessment Act 1936 (Cth), to the extent that dividends paid to non-residents
have been franked (generally where a company pays tax itself), such dividends are exempt from withholding tax. "Franked dividends"
is the expression given to dividends when the profits out of which those dividends are paid have been taxed at company level and such
tax is allocated to the dividend. Accordingly, an Australian company paying fully franked dividends to a non-resident is not required
to deduct any withholding tax. Dividends on which withholding tax has been paid are generally not subject to any further Australian tax.
In other words, the withholding tax should represent the final Australian tax liability in relation to those dividends.
The pertinent provisions of the double tax treaty
between Australia and the United States provide that dividends are primarily liable for tax in the country of residence of the beneficial
owner of the dividends. However, the source country, in this case Australia, may also tax them, but in such case the tax will be limited
to 15% if the benefits of the treaty apply. Where the beneficial owner is a United States resident corporation that directly holds at
least 10% of the voting power in us, the tax will be limited to 5%. The 15% limit does not apply to dividends derived by a resident of
the United States of America who has a permanent establishment or fixed base in Australia, if the holding giving rise to the dividends
is effectively connected with that establishment or base. Such dividends are taxed on a net assessment basis as business income or independent
personal services income as the case may be.
We have not paid any cash dividends since our
inception and we do not anticipate the payment of cash dividends in the foreseeable future. See "Item 8.A. Financial Statements and
Other Financial Information-Dividend Policy."
Capital gains tax in Australia is payable on net
assessable real gains over the period in which the shares have been held, that is, the difference between the selling price and the total
cost price calculated under Australian tax law. In some cases the cost price may be indexed for inflation, or, if the shares have been
held for more than one year, certain taxpayers can, with respect to shares held for more than one year, be eligible for a discount of
up to 50% of the gross gain. Capital losses may be available to offset capital gains.
70
Stamp Duty
Any transfer of shares through trading on the
NASDAQ, whether by Australian residents or foreign residents, should not be subject to stamp duty.
Australian Death Duty
Australia does not have estate or death duties.
Generally, no capital gains tax liability is realized upon the inheritance of a deceased person's shares. The disposal of inherited shares
by beneficiaries, may, however, give rise to a capital gains tax liability.
Goods and Services Tax
The issue or transfer of shares will not incur
Australian goods and services tax and does not require a stockholder to register for Australian goods and services tax purposes.
U.S. Federal Income Tax Considerations
The following discussion summarizes the principal
U.S. federal income tax considerations relating to the purchase, ownership and disposition of our Ordinary Shares by a U.S. holder (as
defined below) holding such shares as capital assets (generally, property held for investment). This summary is based on the Internal
Revenue Code of 1986, as amended (the "Code"), Treasury regulations, administrative pronouncements of the U.S. Internal Revenue
Service (the "IRS") and judicial decisions, all as in effect on the date hereof, and all of which are subject to change (possibly
with retroactive effect) and to differing interpretations. This summary does not describe any state, local or non-U.S. tax law considerations,
or any aspect of U.S. federal tax law other than income taxation; U.S. holders are urged to consult their own tax advisors regarding such
matters.
This summary does not purport to address all material
federal income tax consequences that may be relevant to a holder of ordinary shares or warrants. This summary does not take into account
the specific circumstances of any particular investors, some of which (such as tax-exempt entities, banks or other financial institutions,
insurance companies, broker-dealers, traders in securities that elect to use a mark-to-market method of accounting for their securities
holdings, regulated investment companies, real estate investment trusts, U.S. expatriates, investors liable for the alternative minimum
tax, partnerships and other pass-through entities, investors that own or are treated as owning 10% or more of our voting stock, investors
that hold the ordinary shares as part of a straddle, hedge, conversion or constructive sale transaction or other integrated transaction,
and U.S. holders whose functional currency is not the U.S. dollar) may be subject to special tax rules. This discussion does not address
U.S. federal tax laws other than those pertaining to U.S. federal income taxation (such as estate or gift tax laws or the Medicare tax
on investment income), nor does it address any aspects of U.S. state or local or non-U.S. taxation.
As used below, a "U.S. Holder" is a
beneficial owner of an ordinary share that is, for U.S. federal income tax purposes, (i) a citizen or resident alien individual of
the United States, (ii) a corporation (or an entity taxable as a corporation) created or organized under the law of the United States,
any State thereof or the District of Columbia, (iii) an estate, the income of which is subject to U.S. federal income tax without
regard to its source, or (iv) a trust if (1) a court within the United States is able to exercise primary supervision over the
administration of the trust, and one or more U.S. persons have the authority to control all substantial decisions of the trust, or (2) the
trust has a valid election in effect under applicable U.S. Treasury Regulations to be treated as a U.S. person. For purposes of this discussion,
a "Non-U.S. Holder" is a beneficial owner of an ordinary share or warrant that is (i) a non-resident alien individual,
(ii) a corporation (or an entity taxable as a corporation) created or organized in or under the law of a country other than the United
States or a political subdivision thereof or (iii) an estate or trust that is not a U.S. holder. This discussion does not address
any aspect of U.S. federal gift or estate tax, or state, local or non-U.S. tax laws. Additionally, the discussion does not consider the
tax treatment of partnerships or other pass-through entities or persons who hold ordinary shares through such entities. If a partnership
(including for this purpose any entity treated as a partnership for U.S. federal tax purposes) is a beneficial owner of ordinary shares
or warrants, the U.S. federal tax treatment of a partner in the partnership generally will depend on the status of the partner and the
activities of the partnership. A holder of ordinary shares or warrants that is a partnership and partners in that partnership are urged
to consult their own tax advisers regarding the U.S. federal income tax consequences of purchasing, holding and disposing of ordinary
shares or warrants.
We have not sought a ruling from the IRS or an
opinion of counsel as to any U.S. federal income tax consequence described herein. The IRS may disagree with the description herein, and
its determination may be upheld by a court.
71
GIVEN THE COMPLEXITY OF THE TAX LAWS AND BECAUSE
THE TAX CONSEQUENCES TO ANY PARTICULAR INVESTOR MAY BE AFFECTED BY MATTERS NOT DISCUSSED HEREIN, PROSPECTIVE INVESTORS ARE URGED TO CONSULT
THEIR OWN TAX ADVISORS WITH RESPECT TO THE SPECIFIC TAX CONSEQUENCES OF THE ACQUISITION, OWNERSHIP AND DISPOSITION OF ORDINARY SHARES,
INCLUDING THE APPLICABILITY AND EFFECT OF STATE, LOCAL AND NON-U.S. TAX LAWS, AS WELL AS U.S. FEDERAL TAX LAWS.
TO ENSURE COMPLIANCE WITH REQUIREMENTS IMPOSED
BY THE IRS UNDER TREASURY CIRCULAR 230, WE INFORM YOU THAT (1) ANY DISCUSSION OF U.S. FEDERAL INCOME TAX ISSUES CONTAINED HEREIN
(INCLUDING ANY ATTACHMENTS), UNLESS OTHERWISE SPECIFICALLY STATED, WAS NOT INTENDED OR WRITTEN TO BE USED, AND CANNOT BE USED, FOR THE
PURPOSE OF AVOIDING PENALTIES UNDER THE UNITED STATES INTERNAL REVENUE CODE, AND (2) EACH U.S. HOLDER SHOULD SEEK ADVICE BASED UPON THEIR
PARTICULAR CIRCUMSTANCES FROM AN INDEPENDENT TAX ADVISOR.
Taxation of Distributions
U.S. Holders.
In general, subject
to the passive foreign investment company ("PFIC") rules discussed below, a distribution on an ordinary share will constitute
a dividend for U.S. federal income tax purposes to the extent that it is made from our current or accumulated earnings and profits as
determined under U.S. federal income tax principles. If a distribution exceeds the amount of our current and accumulated earnings and
profits, it will be treated as a non-taxable reduction of basis to the extent of the U.S. Holder's tax basis in the ordinary share on
which it is paid, and to the extent it exceeds that basis it will be treated as a capital gain. For purposes of this discussion, the term
"dividend" means a distribution that constitutes a dividend for U.S. federal income tax purposes.
The gross amount of any dividend on an ordinary
share (which will include the amount of any Australian taxes withheld) generally will be subject to U.S. federal income tax as foreign
source dividend income and will not be eligible for the corporate dividends received deduction. The amount of a dividend paid in Australian
currency will be its value in U.S. dollars based on the prevailing spot market exchange rate in effect on the day that the U.S. Holder
receives the dividend, whether or not the dividend is converted into U.S. dollars. A U.S. holder will have a tax basis in any distributed
Australian currency equal to its U.S. dollar amount on the date of receipt, and any gain or loss realized on a subsequent conversion or
other disposition of the Australian currency generally will be treated as U.S. source ordinary income or loss. If dividends paid in Australian
currency are converted into U.S. dollars on the date they are received by a U.S. Holder, the U.S. Holder generally should not be required
to recognize foreign currency gain or loss in respect of the dividend income. U.S. Holders are urged to consult their own tax advisers
regarding the treatment of any foreign currency gain or loss if any Australian currency received by the U.S. Holder is not converted into
U.S. dollars on the date of receipt.
Subject to certain exceptions for short-term and
hedged positions, any dividend that a non-corporate holder receives on an ordinary share will be subject to tax rate of 20% if the dividend
is a "qualified dividend". A dividend on an ordinary share will be a qualified dividend if (i) either (a) the ordinary shares
are readily tradable on an established securities market in the U.S. or (b) we are eligible for the benefits of a comprehensive income
tax treaty with the U.S. that the U.S. Secretary of the Treasury determines is satisfactory for purposes of these rules and that includes
an exchange of information program, and (ii) we were not, in the year prior to the year the dividend was paid, and are not, in the year
the dividend is paid, a PFIC. The ordinary shares are listed on the NASDAQ Capital Market, which should then qualify them as readily tradable
on an established securities market in the United States. In any event, the double tax treaty between Australia and the U.S. (the "Treaty")
satisfies the requirements of clause (i)(b), and, although the matter is not free from doubt, we believe that we should be a resident
of Australia entitled to the benefits of the Treaty. However, because the facts relating to our entitlement to the benefits of the Treaty
can change over time, there can be no assurance that we will be entitled to the benefits of the Treaty for any taxable year. As discussed
above, qualified dividends do not include dividends paid by a company which was a PFIC in the year prior to the year the dividend was
paid, or in the year the dividend is paid. Based on our audited financial statements and relevant market and shareholder data, we believe
we were not a PFIC for U.S. federal income tax purposes for our December 31, 2022 taxable year. Based on our audited consolidated financial
statements and our current expectations regarding the value and nature of our assets, the sources and nature of our income, and relevant
market and shareholder data, we do not expect that we could be classified as a PFIC for our December 31, 2022 taxable year. Given that
the determination of PFIC status involves the application of complex tax rules, and that it is based on the nature of our income and assets
from time to time, no assurances can be provided that we will not be considered a PFIC for any past or future taxable year. Moreover,
as described in the section below entitled "Passive Foreign Investment Company Rules," if we were a PFIC in a year while a U.S.
Holder held an ordinary share, and if the U.S. Holder has not made a qualified electing fund election effective for the first year the
U.S. Holder held the ordinary share, the ordinary share remains an interest in a PFIC for all future years or until such an election is
made. The IRS takes the position that that rule will apply for purposes of determining whether an ordinary share is an interest in
a PFIC in the year a dividend is paid or in the prior year, even if the Company does not satisfy the tests to be a PFIC in either of those
years.
72
Even if dividends on the ordinary shares would
otherwise be eligible for qualified dividend treatment, in order to qualify for the reduced qualified dividend tax rates, a non-corporate
holder must hold the ordinary share on which a dividend is paid for more than 60 days during the 120-day period beginning 60 days before
the ex-dividend date, disregarding for this purpose any period during which the non-corporate holder has an option to sell, is under a
contractual obligation to sell or has made (and not closed) a short sale of substantially identical stock or securities, is the grantor
of an option to buy substantially identical stock or securities or, pursuant to Treasury regulations, has diminished their risk of loss
by holding one or more other positions with respect to substantially similar or related property. In addition, to qualify for the reduced
qualified dividend tax rates, the non-corporate holder must not be obligated to make related payments with respect to positions in substantially
similar or related property. Payments in lieu of dividends from short sales or other similar transactions will not qualify for the reduced
qualified dividend tax rates. A non-corporate holder that receives an extraordinary dividend eligible for the reduced qualified dividend
rates must treat any loss on the sale of the stock as a long-term capital loss to the extent of the dividend. For purposes of determining
the amount of a non-corporate holder's deductible investment interest expense, a dividend is treated as investment income only if the
non-corporate holder elects to treat the dividend as not eligible for the reduced qualified dividend tax rates. Special limitations on
foreign tax credits with respect to dividends subject to the reduced qualified dividend tax rates apply to reflect the reduced rates of
tax.
The U.S. Treasury has announced its intention
to promulgate rules pursuant to which non-corporate holders of stock of non-U.S. corporations, and intermediaries though whom the
stock is held, will be permitted to rely on certifications from issuers to establish that dividends are treated as qualified dividends.
Because those procedures have not yet been issued, it is not clear whether we will be able to comply with them.
Non-corporate holders of ordinary shares are urged
to consult their own tax advisers regarding the availability of the reduced qualified dividend tax rates in the light of their own particular
circumstances.
Any Australian withholding tax will be treated
as a foreign income tax eligible for credit against a U.S. Holder's U.S. federal income tax liability, subject to generally applicable
limitations under U.S. federal income tax law. For purposes of computing those limitations separately under current law for specific categories
of income, a dividend generally will constitute foreign source "passive category income" or, in the case of certain holders,
"general category income". A U.S. Holder will be denied a foreign tax credit with respect to Australian income tax withheld
from dividends received with respect to the ordinary shares to the extent the U.S. Holder has not held the ordinary shares for at least
16 days of the 30-day period beginning on the date which is 15 days before the ex-dividend date or to the extent the U.S. Holder is under
an obligation to make related payments with respect to substantially similar or related property. Any days during which a U.S. Holder
has substantially diminished its risk of loss on the ordinary shares are not counted toward meeting the 16-day holding period required
by the statute. The rules relating to the determination of the foreign tax credit are complex, and U.S. Holders are urged to consult
with their own tax advisers to determine whether and to what extent they will be entitled to foreign tax credits as well as with respect
to the determination of the foreign tax credit limitation. Alternatively, any Australian withholding tax may be taken as a deduction against
taxable income, provided the U.S. Holder takes a deduction and not a credit for all foreign income taxes paid or accrued in the same taxable
year. In general, special rules will apply to the calculation of foreign tax credits in respect of dividend income that is subject
to preferential rates of U.S. federal income tax.
Non-U.S. Holders.
A dividend paid
to a Non-U.S. Holder on an ordinary share will not be subject to U.S. federal income tax unless the dividend is effectively connected
with the conduct of trade or business by the non-U.S. Holder within the United States (and is attributable to a permanent establishment
or fixed base the Non-U.S. Holder maintains in the United States if an applicable income tax treaty so requires as a condition for the
Non-U.S. Holder to be subject to U.S. taxation on a net income basis on income from the ordinary share). A Non-U.S. Holder generally will
be subject to tax on an effectively connected dividend in the same manner as a U.S. Holder. A corporate Non-U.S. Holder may also be subject
under certain circumstances to an additional "branch profits tax," the rate of which may be reduced pursuant to an applicable
income tax treaty.
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Taxation of Capital Gains
U.S. Holders.
Subject to the passive
foreign investment company rules discussed below, on a sale or other taxable disposition of an ordinary share, a U.S. Holder will
recognize capital gain or loss in an amount equal to the difference between the U.S. Holder's adjusted basis in the ordinary share and
the amount realized on the sale or other disposition, each determined in U.S. dollars.
Such capital gain or loss will be long-term capital
gain or loss if at the time of the sale or other taxable disposition the ordinary share has been held for more than one year. In general,
any adjusted net capital gain of an individual is subject to a federal income tax rate of 20%. Capital gains recognized by corporate U.S.
Holders generally are subject to U.S. federal income tax at the same rate as ordinary income. The deductibility of capital losses is subject
to various limitations.
Any gain a U.S. Holder recognizes generally will
be U.S. source income for U.S. foreign tax credit purposes, and, subject to certain exceptions, any loss will generally be a U.S. source
loss. If an Australian tax is withheld on a sale or other disposition of an ordinary share, the amount realized will include the gross
amount of the proceeds of that sale or disposition before deduction of the Australian tax. The generally applicable limitations under
U.S. federal income tax law on crediting foreign income taxes may preclude a U.S. Holder from obtaining a foreign tax credit for any Australian
tax withheld on a sale of an ordinary share. The rules relating to the determination of the foreign tax credit are complex, and U.S.
Holders are urged to consult with their own tax advisers regarding the application of such rules. Alternatively, any Australian withholding
tax may be taken as a deduction against taxable income, provided the U.S. Holder takes a deduction and not a credit for all foreign income
taxes paid or accrued in the same taxable year.
Non-U.S. Holders.
A Non-U.S. Holder
will not be subject to U.S. federal income tax on a gain recognized on a sale or other disposition of an ordinary share unless (i) the
gain is effectively connected with the conduct of a trade or business by the Non-U.S. Holder within the United States (and is attributable
to a permanent establishment or fixed base that the Non-U.S. Holder maintains in the United States if an applicable income tax treaty
so requires as a condition for the Non-U.S. Holder to be subject to U.S. taxation on a net income basis on income from the ordinary share),
or (ii) in the case of a Non-U.S. Holder who is an individual, the Non-U.S. Holder is present in the United States for 183 or more
days in the taxable year of the sale or other disposition and certain other conditions apply. Any effectively connected gain of a corporate
Non-U.S. Holder may also be subject under certain circumstances to an additional "branch profits tax", the rate of which may
be reduced pursuant to an applicable income tax treaty.
Passive Foreign Investment Company Rules
A special set of U.S. federal income tax rules
applies to a foreign corporation that is a PFIC for U.S. federal income tax purposes. As noted above, based on our audited consolidated
financial statements and relevant market and shareholder data, we believe we were not a PFIC for U.S. federal income tax purposes for
our December 31, 2022 taxable year. Moreover, given that the determination of PFIC status involves the application of complex tax rules,
and that it is based on the nature of our income and assets from time to time, no assurances can be provided that we will be considered
a PFIC for any future taxable year.
In general, a foreign corporation is a PFIC if
at least 75% of its gross income for the taxable year is passive income or if at least 50% of its assets for the taxable year produce
passive income or are held for the production of passive income. In general, passive income for this purpose means, with certain designated
exceptions, dividends, interest, rents, royalties (other than certain rents and royalties derived in the active conduct of trade or business),
annuities, net gains from dispositions of certain assets, net foreign currency gains, income equivalent to interest, income from notional
principal contracts and payments in lieu of dividends. The determination of whether a foreign corporation is a PFIC is a factual determination
made annually and is therefore subject to change. Subject to exceptions pursuant to certain elections that generally require the payment
of tax, once stock in a foreign corporation is classified as stock in a PFIC in the hands of a particular shareholder that is a U.S. person,
it remains stock in a PFIC in the hands of that shareholder.
74
Unfavorable tax consequences for a U.S. Holder
can occur if we are treated as a PFIC for any year while a U.S. Holder owns ordinary shares. Certain of these tax consequences can be
mitigated with respect to a U.S. Holder's ordinary shares (but not a U.S. Holder's warrants) if the U.S. Holder makes, or has made, a
timely qualified electing fund election or election to mark to market the holder's ordinary shares, and such election is in effect for
the first taxable year during which the U.S. Holder owns ordinary shares that we are a PFIC. If we are treated as a PFIC, and neither
election is made, then contrary to the tax consequences described in "U.S. Federal Income Tax Considerations-Taxation of Distributions"
and "U.S. Federal Income Tax Considerations-Taxation of Capital Gains" above, in any year in which the U.S. Holder either disposes
of an ordinary share at a gain or receives one or more "excess distributions" in respect of our Ordinary Shares, special rules apply
to the taxation of the gain or the excess distributions. For purposes of these rules, a U.S. Holder will be treated as receiving an "excess
distribution" to the extent that actual or constructive distributions received in the current taxable year exceed 125% of the average
distributions (whether actual or constructive and whether or not out of earnings and profits) received by such U.S. Holder in respect
of our Ordinary Shares during the three preceding years or, if shorter, the U.S. Holder's holding period. A disposition of an ordinary
share, for purposes of these rules, includes many transactions on which gain or loss is not realized under general U.S. federal income
tax rules (but generally should not include the exercise of a warrant, as discussed below). The gain or the excess distributions
must be allocated ratably to each day the U.S. Holder has held the ordinary share, as the case may be. Amounts allocated to each year
are taxable as ordinary income in their entirety (and are not eligible for the reduced qualified dividend rates) and not as capital gain,
and amounts allocable to prior years may not be offset by any deductions or losses. Amounts allocated to each such prior year are taxable
at the highest rate in effect for that year and are subject to an interest charge at the rates applicable to deficiencies for income tax
for those periods. In addition, a U.S. Holder's tax basis in an ordinary share that is acquired from a decedent would not receive a step-up
to fair market value as of the date of the decedent's death but instead would be equal to the decedent's basis, if lower.
The special PFIC rules described above will
not apply to a U.S. Holder's ordinary shares if the U.S. Holder makes a timely election, which remains in effect, to treat us as a qualified
electing fund, or QEF, for the first taxable year in which the U.S. Holder owns an ordinary share and in which we are classified as a
PFIC, provided that we comply with certain reporting requirements. Instead, a U.S. Holder that has made a QEF election is required for
each taxable year to include in income a pro rata share of our ordinary earnings as ordinary income and a pro rata share of its net capital
gain as long-term capital gain, subject to a separate election to defer payment of taxes, which deferral is subject to an interest charge.
In order for such a QEF election to be valid, we must provide U.S. Holders either (1) a statement showing such U.S. Holder's pro
rata share of our ordinary earnings and net capital gain (calculated for U.S. tax purposes) for the Company's taxable year, (2) sufficient
information to enable the U.S. Holder to calculate its pro rata share for such year, or (3) a statement that the Company has permitted
the U.S. Holder to inspect and copy its permanent books of account, records, and such other documents as may be maintained by us that
are necessary to establish that PFIC ordinary earnings and net capital gain are computed in accordance with U.S. income tax principles.
We have not yet determined whether, in years in which we are classified as a PFIC, we will make the computations necessary to supply U.S.
Holders with the information needed to report income and gain pursuant to a QEF election. It is, therefore, possible that U.S. Holders
would not be able to make or retain that election in any year we are a PFIC. The QEF election is made on a shareholder-by-shareholder
basis and once made, can only be revoked with the consent of the IRS. A U.S. Holder generally makes a QEF election by attaching a completed
IRS Form 8621 (Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund), including the information
provided in a PFIC annual information statement, to a timely filed U.S. federal income tax return for the tax year to which the election
relates. Retroactive QEF elections may only be made by filing a protective statement with such return or with the consent of the IRS.
A U.S. Holder may make a separate election to defer the payment of taxes on undistributed income inclusions under the QEF rules, but if
deferred, any such taxes will be subject to an interest charge.
If a U.S. Holder has elected the application of
the QEF rules to the U.S. Holder's ordinary shares, and the special tax and interest charge rules described in the second preceding paragraph
do not apply to such shares (because of a timely QEF election for the first tax year of the U.S. Holder's holding period for such shares,
or, as described below, a purge of the PFIC taint pursuant to a special purging election), any gain realized on the disposition of an
ordinary share generally will be taxable as capital gain and no interest charge will be imposed. As discussed above, U.S. Holders of a
QEF are currently taxed on their pro rata shares of the QEF's earnings and profits, whether or not distributed. In such case, a subsequent
distribution of such earnings and profits that were previously included in income generally will not be taxable as a dividend. The tax
basis of a U.S. Holder's shares in a QEF will be increased by amounts that are included in income, and decreased by amounts distributed
but not taxed as dividends, under the above rules. Similar basis adjustments apply to property if by reason of holding such property the
U.S. Holder is treated under applicable attribution rules as owning shares in a QEF.
75
If a QEF election is not made for the first taxable
year in which the U.S. Holder owns an ordinary share and in which we are a PFIC, certain elections can be made while we continue to satisfy
the definition of a PFIC that, combined with a QEF election, can cause the QEF election to be treated as having been made for that first
taxable year. Those elections may require the electing shareholder to recognize gain on a constructive sale or to be taxable on the shareholder's
share of certain undistributed profits of the foreign corporation. If gain or income is recognized pursuant to one of those elections,
the special PFIC rules set forth in the fourth preceding paragraph would apply to that gain or income. Even if a QEF election ceases to
apply because in a later taxable year we cease to satisfy the tests to be a PFIC, the QEF election will apply again in any subsequent
year in which the Company again satisfies the tests to be a PFIC. Moreover, if a U.S. Holder sells all of the ordinary Shares they own
and later reacquires other ordinary shares, any QEF election the U.S. Holder has made that remains in effect will apply to the ordinary
shares acquired later. The applicable Treasury regulations provide that the Commissioner of the IRS has the discretion to invalidate or
terminate a QEF election if the U.S. Holder or we, or an intermediary, fails to satisfy the requirements for the QEF election.
The special PFIC rules described in the fourth
preceding paragraph will not apply to a U.S. Holder's ordinary shares if the U.S. Holder elects to mark the U.S. Holder's ordinary shares
to market each year, provided that the ordinary shares are considered "marketable stock" within the meaning of the applicable
Treasury regulations. A U.S. Holder that makes this election will recognize as ordinary income or loss each year an amount equal to the
difference, if any, as of the close of the taxable year between the fair market value of the U.S. Holder's ordinary shares and the U.S.
Holder's adjusted tax basis in the ordinary shares. Losses would be allowed only to the extent of net mark-to-market gain previously included
in income by the U.S. Holder under the election for prior taxable years, reduced by losses allowed in prior taxable years. If the mark-to-market
election were made, then the special PFIC rules set forth in the fourth preceding paragraph would not apply for periods covered by the
election. In general, the ordinary shares will be marketable stock within the meaning of the applicable Treasury regulations if they are
traded, other than in de minimis quantities, on at least 15 days during each calendar quarter on a "qualified exchange or other market"
within the meaning of the applicable Treasury regulations and certain other requirements are met. The Australian Securities Exchange is
a qualified exchange within the meaning of the applicable Treasury regulations. Thus, the ordinary shares should be "marketable stock"
within the meaning of the applicable Treasury regulations. If a U.S. Holder makes a mark-to-market election, but does not make that election
for the first taxable year in which the U.S. Holder owns an ordinary share and in which the Company is classified as a PFIC, and if the
U.S. Holder had not made a QEF election for that first such taxable year, the rules set forth in the fourth preceding paragraph will apply
to any distributions on an ordinary share in the year of the mark-to-market election, to any gain recognized on an actual sale of an ordinary
share in that year, and to any gain recognized in that year pursuant to the mark-to-market election. The mark-to-market rules generally
continue to apply to a U.S. Holder who makes the mark-to-market election, even in years we do not satisfy the tests to be a PFIC.
A U.S. Holder who owns ordinary shares during
a year in which we are classified as a PFIC generally will remain subject to the rules set forth in the fifth preceding paragraph
for all taxable years if the U.S. Holder has not made a QEF election or a mark-to-market election for the first taxable year in which
the U.S. Holder owns an ordinary share and in which we are classified as a PFIC. In that event, those rules will apply to any gains on
dispositions of ordinary shares and to any "excess distributions." It is, however, possible for a U.S. Holder to avoid this
"once a PFIC, always a PFIC" result by electing to treat all of the U.S. Holder's ordinary shares as sold for their fair market
value as of the last day of the last taxable year we satisfy the tests to be a PFIC, provided the statute of limitations has not run for
that year. If a gain is recognized on that constructive sale, the rules set forth in the fifth preceding paragraph would apply to
that gain.
If we are classified as a PFIC for a taxable year,
and, at any time during such taxable year, have a non-U.S. subsidiary that is classified as a PFIC, U.S. Holders generally would be deemed
to own a portion of the shares of such lower-tier PFIC, and generally could incur liability for the deferred tax and interest charge described
in the sixth preceding paragraph, if we receive a distribution from, or dispose of all or part of its interest in, the lower-tier PFIC.
We have not yet determined whether, if we are classified as a PFIC, we would make the computations necessary to supply U.S. Holders with
the information needed to make or maintain a QEF election with respect to the lower-tier PFIC. It is, therefore, possible that U.S. Holders
would not be able to make or retain that election in any taxable year that we are classified as a PFIC and has a non-U.S. subsidiary that
is also classified as a PFIC. U.S. Holders are urged to consult their own tax advisors regarding the tax issues raised by lower-tier PFICs.
A dividend from a foreign corporation that otherwise
would qualify for reduced qualified dividend rates does not qualify for that rate if the foreign corporation is a PFIC in either the taxable
year of the dividend or the preceding taxable year.
A U.S. Holder who owns (or is deemed to own) shares
in a PFIC during any taxable year, such U.S. Holder may have to file an IRS Form 8621 (whether or not a QEF or mark-to-market election
is made).
76
GIVEN THE COMPLEXITIES OF THE PFIC RULES AND
THEIR POTENTIALLY ADVERSE TAX CONSEQUENCES, U.S. HOLDERS OF ORDINARY SHARES ARE URGED TO CONSULT THEIR TAX ADVISERS ABOUT THE PFIC RULES,
INCLUDING THE CONSEQUENCES TO THEM OF MAKING A QEF ELECTION OR A MARK-TO-MARKET ELECTION WITH RESPECT TO THE ORDINARY SHARES IN THE EVENT
THAT THE COMPANY QUALIFIES AS A PFIC FOR ANY TAXABLE YEAR.
Information Reporting and Backup Withholding
U.S. Holders.
Dividends paid on,
and proceeds from the sale or other disposition of, an ordinary share generally may be subject to information reporting requirements and
may be subject to backup withholding at the rate of 28% unless a U.S. Holder provides an accurate taxpayer identification number or otherwise
demonstrates that they are exempt. The amount of any backup withholding collected from a payment to a U.S. Holder will be allowed as a
credit against the U.S. Holder's U.S. federal income tax liability and may entitle the U.S. Holder to a refund, provided that certain
required information is submitted to the Internal Revenue Service. Under U.S. federal income tax law and U.S. Treasury Regulations, certain
categories of U.S. holders must file information returns with respect to their investment in, or involvement in, a foreign corporation.
U.S. holders are urged to consult with their own tax advisors concerning such reporting requirements.
Non-U.S. Holders.
Non-U.S. Holders
generally will be exempt from these information reporting requirements and backup withholding tax but may be required to comply with certain
certification and identification procedures in order to establish their eligibility for exemption.
THE DISCUSSION ABOVE IS NOT INTENDED TO CONSTITUTE
A COMPLETE ANALYSIS OF ALL TAX CONSIDERATIONS APPLICABLE TO AN INVESTMENT IN ORDINARY SHARES. HOLDERS AND POTENTIAL HOLDERS ARE URGED
TO CONSULT THEIR TAX ADVISER(S) CONCERNING THE TAX CONSEQUENCES RELEVANT TO THEM IN THEIR PARTICULAR SITUATION.
F.   Dividends
and Paying Agents
Not applicable.
G.   Statement by Experts
Not applicable.
H.   Documents
on Display
We are subject to the reporting requirements of
the United States Securities and Exchange Act of 1934, as amended, or the Exchange Act, as applicable to "foreign private issuers"
as defined in Rule 3b-4 under the Exchange Act. As a foreign private issuer, we are exempt from certain provisions of the Exchange Act.
Accordingly, our proxy solicitations are not subject to the disclosure and procedural requirements of regulation 14A under the Exchange
Act, and transactions in our equity securities by our officers and directors are exempt from reporting and the "short-swing"
profit recovery provisions contained in Section 16 of the Exchange Act. In addition, we are not required under the Exchange Act to
file periodic reports and financial statements as frequently or as promptly as U.S. companies whose securities are registered under the
Exchange Act. However, we will file with the U.S. Securities and Exchange Commission an annual report on Form 20-F containing financial
statements that have been examined and reported on, with and opinion expressed by an independent registered public accounting firm, and
we will submit reports to the U.S. Securities and Exchange Commission on Form 6-K containing (among other things) press releases and unaudited
financial information for the first six months of each fiscal year. We post our annual report on Form 20-F on our website promptly following
the filing of our annual report with the U.S. Securities and Exchange Commission. The information on our website is not incorporated by
reference into this annual report.
77
This document and the exhibits thereto and any
other document we file pursuant to the Exchange Act may be inspected without charge and copied at prescribed rates at the U.S. Securities
and Exchange Commission public reference room at 100 F Street, N.E., Room 1580, Washington D.C. 20549. You may obtain information on the
operation of the Securities and Exchange Commission's public reference room in Washington, D.C. by calling the U.S. Securities and Exchange
Commission at 1-800-SEC-0330.
The U.S. Securities and Exchange Commission maintains
a website at
www.sec.gov
that contains reports, proxy and information statements and other information regarding registrants that
make electronic filings with the U.S. Securities and Exchange Commission using its EDGAR (Electronic Data Gathering, Analysis, and Retrieval)
system.
The documents concerning our Company which are
referred to in this document may also be inspected at the offices of our registered office located at Suite 1401 Level 14, 219-227 Elizabeth
Street, Sydney NSW 2000, Australia.
I.   Subsidiary
Information
See "Item 4.C. Information on the Company - Organizational Structure."
ITEM 11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
Our cash and cash equivalents consist primarily
of cash and money market funds in United States dollars, European Euros, Malaysia Ringgit and Hong Kong dollars. We invest our excess
cash and cash equivalents mainly in interest-bearing accounts and term deposits with banks in Malaysia. Our primary exposure to market
risk is interest income sensitivity, which is affected by changes in the general level of United States, Europe and Malaysia interest
rates. However, because of the short-term nature of the instruments in our portfolio, a sudden change in market interest rates would not
be expected to have a material impact on our financial condition and/or results of operation.
We are exposed to foreign currency risk via our
operation in Malaysia and Europe and trade and other payables we hold. We are required to make certain payments in U.S. dollars, Euro
and Malaysian ringgit and other currencies. An adverse movement in end-of-period exchange rates would have a material impact on our operating
results.
ITEM 12. DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES
A.   Debt
Securities
Not applicable.
B.   Warrants
and Rights
Not applicable.
C.   Other
Securities
Not applicable.
78
PART II
ITEM 13. DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES
Not applicable.
ITEM 14. MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS
Not applicable.
ITEM 15. CONTROLS AND PROCEDURES
Disclosure Controls and Procedures
Management of the Company maintain disclosure
controls and procedures as such term is defined in Rules 13 a-15 (e) and 15d-15(e) under the Securities Exchange Act of 1934 as amended
(the "Exchange Act"), as amended, that are designed to ensure that information required to be disclosed in the reports that
are filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the
rules and forms of the Securities and Exchange Commission. Disclosure controls and procedures include, without limitation, controls and
procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated
and communicated to management, including the Chief Executive Officer and the Chief Financial Officer, as appropriate, to allow timely
decisions regarding required disclosure. Disclosure controls and procedures, no matter how well designed and operated, can only provide
reasonable assurance of achieving the desired control objectives.
Management has carried out an evaluation, under
the supervision and with the participation of the Chief Executive Officer and the Chief Financial Officer, of the effectiveness of the
disclosure controls and procedures as of December 31, 2022. Based on that evaluation, the Chief Executive Officer and Chief Financial
Officer concluded that the Company's disclosure controls and procedures were not effective as of December 31, 2022.
Management's Annual Report on Internal Control over Financial Reporting
Management of the Company is responsible for establishing
and maintaining adequate internal control over financial reporting for the Company, as defined in Rules 13a-15(f) and 15d-15(f) under
the Exchange Act. The Company's internal control over financial reporting is designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of the consolidated financial statements for external purposes in accordance with International
Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board. A Company's internal control
over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and dispositions of the assets of the Company; (2) provide reasonable assurance that transactions
are recorded as necessary to permit the preparation of the consolidated financial statements in accordance with IFRS as issued by the
International Accounting Standards Board and that receipts and expenditures of the Company are being made only in accordance with authorizations
of our Board of Directors; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition,
use or disposition of the Company's assets that could have a material effect on the consolidated financial statements.
A control system, no matter how well conceived
and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. In particular, the
design of a control system must be considered relative to their costs. Additionally, the design of a control system is based in part upon
certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its
stated objectives under all potential future conditions. Due to its inherent limitations, internal control over financial reporting may
not prevent or detect all misstatements to the consolidated financial statements. Also, projections of any evaluation of effectiveness
to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate.
Management assessed the effectiveness of the Company's
internal control over financial reporting as of December 31, 2022 based on the criteria set forth by the Committee of Sponsoring Organizations
of the Treadway Commission ("COSO") (the "2013 Framework") Internal Control-Integrated Framework. Based on this assessment,
management concluded that the Company's internal control over financial reporting is not effective as of December 31, 2022 under the COSO
2013 Framework.
A material weakness is a deficiency, or combination
of deficiencies, that results in more than a remote likelihood that a material misstatement of annual or interim financial statements
will not be prevented or detected. In connection with the assessment described above, management identified the following control deficiencies
that represent material weaknesses at December 31, 2022:
i.
inadequate segregation of duties
due to limited number of personnel, which makes the reporting process susceptible to management override; and
ii.
Lack of technical accounting
expertise to evaluate complex accounting transactions, such as convertible promissory notes; and
iii.
Lack of formal accounting processes
over key accounting areas.
Management believes that the material weaknesses
set forth in items (i) through (iii) above did not have an effect on the Company's financial reporting during the year ended December
31, 2022.
79
Remediation of Material Weaknesses
A material weakness is a control deficiency (within
the meaning of the Public Company Accounting Oversight Board ("PCAOB") Auditing Standard No. 5), or combination of control deficiencies,
that result in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented
or detected. While management believes that the Company's consolidated financial statements previously filed in the Company's SEC reports
have been properly recorded and disclosed in accordance with IFRS, we have designed and plan to implement, or in some cases have already
implemented, the specific remediation initiatives described below:
●
We plan to retain additional
accounting personnel and continue to enhance our internal finance and accounting organizational structure.
●
We are in the process of further
enhancing the supervisory procedures to include additional levels of analysis and quality control reviews within the accounting and financial
reporting functions.
While we now believe that these material weaknesses
are continuing being addressed, we will continue our remediation efforts during fiscal year 2023.
Changes in Internal Control over Financial Reporting
There have been no significant changes in the
Company's internal control over financial reporting that have materially affected, or are reasonably likely to materially affect internal
control over financial reporting during the period covered by this Annual Report.
ITEM 15T. CONTROLS AND PROCEDURES
Not applicable.
ITEM 16. RESERVED
Not applicable.
ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT
Not applicable.
ITEM 16B. CODE OF ETHICS
We have adopted a code of ethics that applies
to our executive directors and chief financial officer. A copy of this Code of Ethics is available on the Company's website at www.imtechltd.com.
No waivers to this Code of Ethics were granted
to our executive directors or chief financial officer during the fiscal year ended December 31, 2022.
80
ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES
During the year 2022 and 2021, the following fees
were paid or payable for services provided by Audit Alliance LLP, auditor of the Group.
Fee Category
2022
2021
Audit Fees
US$
150,500
US$
145,000
Audit-Related Fees
US$
-
US$
17,400
All Other Fees
US$
5,500
US$
37,125
Audit Fees
This category consists of fees for professional
services rendered by our principal independent registered public accountant for the audit of our annual financial statements, review of
financial statements included in our interim reports and services that are normally provided by the independent registered public accounting
firms in connection with statutory and regulatory filings or engagements for those fiscal years.
Audit-Related Fees
This category consists of fees for assurance and
related services by our principal independent registered public accountant that are reasonably related to the performance of the audit
or review of our financial statements and are not reported above under "Audit Fees". The services for the fees disclosed under
this category include consultations concerning financial accounting and reporting standards.
Tax Fees
This category consists of fees for professional
services rendered by our principal independent registered public accountant for tax compliance, tax advice, and tax planning.
All Other Fees
This category consists of fees for services provided
by our principal independent registered public accountant other than the services described above.
Policy on Pre-Approval of Audit Services
The Audit Committee pre-approves all services,
including both audit and non-audit services, provided by our independent registered public accounting firm. All audit services (including
statutory audit engagements as required under local country laws) must be accepted by the Audit Committee before the audit commences.
Each year, management and the independent registered
public accounting firm will jointly submit a pre-approval request, which will list each known and/or anticipated audit and non-audit service
for the upcoming calendar year and which will include associated budgeted fees. The Audit Committee will review the requests and approve
a list of annual pre-approved non-audit services.
ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES
Not applicable.
ITEM 16E. PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS
Not applicable.
81
ITEM
16F. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
The Company announced that on December 30, 2021,
the Company dismissed Ramirez Jimenez International CPAs ("RJI") as our independent registered public accounting firm. On December
30, 2021, the Company appointed Audit Alliance LLP ("Alliance") as the Company's independent registered public accounting firm.
This change in the Company's independent registered public accounting firm was approved by the Board of Directors on December 29, 2021.
RJI's reports on the financial statements for
the years ended December 31, 2020, 2019 and 2018 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified
or modified as to uncertainty, audit scope or auditing principles. The Company did have a going concern for each of these three years.
During the period of RJI's engagement there were
(i) no disagreements between the Company and the former accounting firm on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the former accountant,
would have caused it to make a reference to the subject matter of the disagreements in connection with its report; and (ii) no "reportable
events" as defined in Item 16F(a)(1)(v) of Form 20-F.
During the two most recent fiscal years ended
December 31, 2020 and 2019, neither the Company, nor someone on behalf of the Company, has consulted Alliance regarding either (a) the
application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might
be rendered on the Company's consolidated financial statements, and neither a written report was provided to the Company nor oral
advice was provided that Alliance concluded was an important factor considered by the Company in reaching a decision as to the accounting,
auditing or financial reporting issue; or (b) any matter that was the subject of a disagreement as defined in Item 16F(a)(1)(iv) of Form
20-F and related instructions to Item 16F of Form 20-F, or any reportable events as described in Item 16F(a)(1)(v) of Form 20-F.
ITEM 16G. CORPORATE GOVERNANCE
Not applicable.
ITEM 16H. MINE SAFETY DISCLOSURES
Not applicable.
ITEM 16I. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS
Not applicable.
82
PART
III
ITEM
17. FINANCIAL STATEMENTS
We
have elected to furnish financial statements and related information specified in Item 18.
ITEM
18. FINANCIAL STATEMENTS
Integrated
Media Technology Limited
Financial
Statements - Index to Consolidated Financial Statements
Report of Independent Registered Public Accounting Firm - 2021 and 2022 (PCAOB ID:
3487
)
F-1
Report of Independent Registered Public Accounting Firm - 2020 (PCAOB ID: 820)
F-3
Consolidated Statements of Profit or Loss and Other Comprehensive Income for the years ended December 31, 2020, 2021 and 2022
F-5
Consolidated Statements of Financial Position as of December 31, 2021 and 2022
F-6
Consolidated Statements of Changes in Equity for the years ended December 31, 2020, 2021 and 2022
F-7
Consolidated Statements of Cash Flows for the years ended December 31, 2020, 2021 and 2022
F-8
Notes to the Consolidated Financial Statements
F-9 through F-67
83
REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To
the Board of Directors and Stockholders of
Integrated Media Technology Limited
Opinion
on the Financial Statements
We have audited the accompanying consolidated
statements of financial position of Integrated Media Technology Limited (the "Company") and its subsidiaries (collectively,
the "Group") as of December 31, 2022 and 2021, and the related consolidated statements of profit or loss and other comprehensive
income, changes in equity, and cash flows for the year ended December 31, 2022 and 2021, and the related notes to the consolidated
financial statements (collectively referred to as the "consolidated financial statements"). In our opinion, such consolidated
financial statements present fairly, in all material respects, the financial position of the Group as of December 31, 2022 and 2021, and
the results of their operations, and their cash flows for the year ended December 31, 2022 and 2021, in conformity with International
Financial Reporting Standards as issued by the International Accounting Standards Board.
Basis
for Opinion
These
consolidated financial statements are the responsibility of the Group's management. Our responsibility is to express an opinion
on these consolidated financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting
Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Group in accordance with the U.S. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We
conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud.
The Group is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part
of our audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing
an opinion on the effectiveness of the Group's internal control over financial reporting. Accordingly, we express no such opinion.
Our
audit included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due
to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the consolidated financial statements. Our audit also included evaluating the accounting principles
used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.
We believe that our audit provides a reasonable basis for our opinion.
Going
Concern
The accompanying consolidated financial statements
have been prepared assuming that the Group will continue as a going concern. As discussed in Note 1 to the consolidated financial statements,
the Group incurred a net loss in the amount of approximately A$13.9 million and used cash in operating activities in the amount of approximately
A$17.9 million during the year ended December 31, 2022, and had accumulated losses of approximately A$49.8 million as of December 31,
2022, which raise substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters
are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome
of this uncertainty.
F-
1
Critical
Audit Matters
The
critical audit matter communicated below is a matter arising from the current period audit of the consolidated financial statements that
were communicated or required to be communicated to the Audit Committee of the Board of Directors and that: (1) relate to accounts or
disclosures that are material to the consolidated financial statements, and (2) involved challenging, subjective, or complex judgments.
The communication of critical audit matters does not alter in any way our opinion on the consolidated financial statements, taken as
a whole, and we are not, by communicating the critical audit matter below, providing separate opinions on the critical audit matter or
on the accounts or disclosures to which they relate.
Convertible
Promissory Notes
Critical
Audit Matter Description
As
discussed in Notes 3, 24 and 25 to the consolidated financial statements, during the year ended December 31, 2022, the Group issued two
convertible promissory notes. The Group analyzed these convertible promissory notes for embedded derivatives and determined they contained
conversion options and embedded derivatives, which were recorded at fair value as a liability upon inception of the notes, and were revalued
at the reporting date at fair value.
How
the Critical Audit Matter was Addressed in our Audit
We
identified convertible promissory notes as a critical audit matter as subjective auditor judgment was required to evaluate whether these
notes contain derivative financial instruments and assess the proper valuation of such instruments.
The
following are the primary procedures we performed to address this critical audit matter:
●
Evaluated
    and discussed with management, their analysis over the valuation and accounting treatment over the convertible promissory notes,
    as well as, the embedded conversion options and derivatives that require recognition as derivative liabilities;
●
Read
    and analyzed the convertible promissory note agreements;
●
Reviewed
    management's specialist's valuations for the convertible promissory notes, including the embedded derivative components;
●
Obtained
    an understanding of the work of the specialist, including assessing the knowledge, skill and ability of the specialist;
●
Evaluated
    the work of the specialist, including engaged with internal specialists to assess the reasonableness of assumptions used in the valuation
    and the accounting treatment of the convertible promissory notes and related derivatives;
●
Tested
    and reviewed the overall calculations; and
●
Tested
    the design and implementation of management's controls surrounding management's valuation of the convertible promissory
    note process.
/s/ Audit Alliance LLP
Audit Alliance LLP
Singapore
April
28, 2023
We
have served as the Group's auditor since 2021.
F-
2
18012 Sky Park Circle,
Suite 200  Irvine, California 92614
tel 949-852-1600
fax 949-852-1606
www.rjicpas.com
REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To
the Board of Directors and Stockholders of
Integrated Media Technology Limited
Opinion
on the Financial Statements
We
have audited the accompanying consolidated statement of financial position of Integrated Media Technology Limited (the "Company")
and its subsidiaries (collectively, the "Group") as of December 31, 2020, and the related consolidated statements
of profit or loss and other comprehensive income / (loss), changes in equity, and cash flows for the year ended December 31, 2020, and the related notes to the consolidated financial statements (collectively referred to as the "consolidated financial statements").
In our opinion, such consolidated financial statements present fairly, in all material respects, the financial position of the Group
as of December 31, 2020, and the results of their operations, and their cash flows for the year ended December 31, 2020, in conformity with International Financial Reporting Standards as issued by the International Accounting Standards Board.
Going
Concern
The
accompanying consolidated financial statements have been prepared assuming that the Group will continue as a going concern. As discussed
in Note 1 to the consolidated financial statements, the Group incurred a net loss in the amount of approximately A$10.5 million and used
cash in operating activities in the amount of approximately A$6.2 million during the year ended December 31, 2020, and had accumulated
losses of approximately A$34.1 million as of December 31, 2020, which raise substantial doubt about its ability to continue as a going
concern. Management's plans in regard to these matters are also described in Note 1. The consolidated financial statements do not
include any adjustments that might result from the outcome of this uncertainty.
Basis
for Opinion
These
consolidated financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion
on these consolidated financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting
Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Group in accordance with the U.S. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We
conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud.
The Group is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part
of our audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing
an opinion on the effectiveness of the Group's internal control over financial reporting. Accordingly, we express no such opinion.
Our
audit included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due
to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the consolidated financial statements. Our audit also included evaluating the accounting principles
used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.
We believe that our audit provides a reasonable basis for our opinion.
Critical
Audit Matters
The
critical audit matter communicated below is a matter arising from the current period audit of the consolidated financial statements that
were communicated or required to be communicated to the Audit Committee of the Board of Directors and that: (1) relate to accounts or
disclosures that are material to the consolidated financial statements, and (2) involved challenging, subjective, or complex judgments.
The communication of critical audit matters does not alter in any way our opinion on the consolidated financial statements, taken as
a whole, and we are not, by communicating the critical audit matter below, providing separate opinions on the critical audit matter or
on the accounts or disclosures to which they relate.
F-
3
Convertible
Promissory Notes
Critical
Audit Matter Description
As
discussed in Notes 3, 19 and 23 to the consolidated financial statements, during the year ending December 31, 2020, the Company issued
two convertible promissory notes. The Company analyzed these convertible promissory notes for embedded derivatives and determined they
contained conversion options and embedded derivatives, which were recorded at fair value as a liability upon inception of the notes,
and were revalued at the reporting date at fair value.
How
the Critical Audit Matter was Addressed in our Audit
We
identified convertible promissory notes as a critical audit matter as subjective auditor judgment was required to evaluate whether these
notes contain derivative financial instruments and assess the proper valuation of such instruments.
The
following are the primary procedures we performed to address this critical audit matter:
●
Evaluated
    and discussed with management, their analysis over the valuation and accounting treatment over the convertible promissory notes,
    as well as, the embedded conversion options and derivatives that require recognition as derivative liabilities;
●
Read
    and analyzed the convertible promissory note agreements;
●
Reviewed
    management's specialist's valuations for the convertible promissory notes, including the embedded derivative components;
●
Obtained
    an understanding of the work of the specialist, including assessing the knowledge, skill and ability of the specialist;
●
Evaluated
    the work of the specialist, including engaged with internal specialists to assess the reasonableness of assumptions used in the valuation
    and the accounting treatment of the convertible promissory notes and related derivatives;
●
Tested
    and reviewed the overall calculations; and
●
Tested
    the design and implementation of management's controls surrounding management's valuation of the convertible promissory
    note process.
/s/
Ramirez
  Jimenez International CPAs
Ramirez Jimenez International CPAs
April
30, 2021
We
have served as the Group's auditor since 2018.
F-
4
INTEGRATED
MEDIA TECHNOLOGY LIMITED
CONSOLIDATED
STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
(in
Australian dollars, except number of shares)
Years
    ended December 31,
Note
2022
A$
2021
A$
2020
A$
Revenue,
    net
4
526,807
193,113
1,744,629
Cost
    of sales
(
687,477
)
(
149,447
)
(
1,311,566
)
(
160,670
)
43,666
433,063
Interest
    income
567,598
18,864
6,197
Other
    income
5
2,878
335,807
82,561
Gain/
    (loss) on fair value change in derivative financial instruments
23
782,023
(
842,463
)
2,312,197
Loss
    on disposal of financial assets at fair value through other comprehensive income
(
225,000
)
-
-
966,829
(
444,126
)
2,834,018
Expenses
Finance
    costs
6
(
916,380
)
(
2,000,952
)
(
2,100,272
)
Employee
    benefit expenses
7
(
1,462,996
)
(
1,613,922
)
(
2,212,643
)
Depreciation
    and amortization expenses
7
(
1,993,007
)
(
1,326,811
)
(
2,078,762
)
Professional
    and consulting expenses
(
6,232,982
)
(
2,376,038
)
(
1,373,907
)
Travel
    and accommodation expenses
(
159,783
)
(
91,385
)
(
40,895
)
Other
    expenses
7
(
2,157,603
)
(
642,339
)
(
5,347,824
)
Other
    gains/ (losses)
7
1,982,745
1,909,947
(
223,373
)
Share of losses
    of associates
(
322,893
)
-
-
Loss
    on fair value change in warrant
(
3,566,433
)
-
-
Total
    expenses
(
14,829,332
)
(
6,141,500
)
(
13,377,676
)
Loss
    before income tax
7
(
13,862,503
)
(
6,585,626
)
(
10,543,658
)
Income
    tax expense
8
-
-
-
Loss
    for the year
(
13,862,503
)
(
6,585,626
)
(
10,543,658
)
Other
    comprehensive income
Items that may
    be re-classified subsequently to profit or loss:
Fair
    value through other comprehensive income
(
380,000
)
62,500
-
Exchange
    differences on translation of financial statements of overseas subsidiaries
1,473,508
158,547
55,673
Share
    of other comprehensive income of associates
16,269
-
-
Other
    comprehensive income for the year, net of tax
1,109,777
221,047
55,673
Total
    comprehensive loss for the year
(
12,752,726
)
(
6,364,579
)
(
10,487,985
)
Loss
    for the year attributable to:
Equity
    shareholders of Integrated Media Technology Limited
(
12,615,504
)
(
5,771,510
)
(
10,034,077
)
Non-controlling
    interests
(
1,246,999
)
(
814,116
)
(
509,581
)
(
13,862,503
)
(
6,585,626
)
(
10,543,658
)
Total
    comprehensive loss for the year attributable to:
Equity
    shareholders of Integrated Media Technology Limited
(
11,569,218
)
(
5,830,540
)
(
9,885,412
)
Non-controlling
    interests
(
1,183,508
)
(
534,039
)
(
602,573
)
(
12,752,726
)
(
6,364,579
)
(
10,487,985
)
Loss
    per share
A$
A$
A$
- Basic and Diluted
10
(
0.77
)
(
0.70
)
(
2.33
)
The
above consolidated statements of profit or loss and comprehensive loss should be read in conjunction with the accompanying notes.
F-
5
INTEGRATED
MEDIA TECHNOLOGY LIMITED
CONSOLIDATED
STATEMENTS OF FINANCIAL POSITION
(in
Australian dollars)
December 31,
2022
2021
Note
A$
A$
ASSETS
Current Assets
Cash and cash equivalents
74,106
274,767
Trade receivables
11
851,318
465,639
Other receivables
11
2,990,582
20,482
Inventories
12
6,151,021
-
Loan receivable
13
10,680,293
-
Other current assets
11
2,485,486
2,006,636
Amount due from an associate
14
698,323
-
Amounts due from former group companies
15
7,829,668
-
Right-of-use assets
21(a)
-
513,942
Total Current Assets
31,760,797
3,281,466
Non-Current Assets
Plant and equipment, net
16
3,274,602
6,441,734
Other assets – equipment deposits
20,910,964
11,459,195
Intangible assets
17
1,266,494
1,900,589
Investment in an associate
14
257,346
-
Right-of-use assets
21(a)
-
1,444,927
Financial asset at fair value through other comprehensive income
22
-
562,500
Total Non-Current Assets
25,709,406
21,808,945
TOTAL ASSETS
57,470,203
25,090,411
LIABILITIES
Current Liabilities
Trade and other payables
18
1,020,599
2,424,717
Convertible promissory notes
19
7,554,633
4,311,416
Derivative financial instruments
23
2,409,526
2,321,003
Amounts due to related companies
20
-
247,406
Lease liabilities
21(b)
-
425,567
Total Current Liabilities
10,984,758
9,730,109
NON-CURRENT LIABILITIES
Warrant liabilities
24
3,566,433
-
Lease liabilities
21(b)
-
1,403,932
Total Non-Current Liabilities
3,566,433
1,403,932
TOTAL LIABILITIES
14,551,191
11,134,041
NET CURRENT ASSETS/ (LIABILITIES)
20,776,039
(
6,448,643
)
NET ASSETS
42,919,012
13,956,370
CAPITAL AND RESERVES
Issued capital (no par value,
20,524,754
and
9,329,420
ordinary shares issued and outstanding as of December 31, 2022 and 2021, respectively)
27
89,689,805
48,144,406
Foreign currency translation reserve
28(a)
2,172,362
762,348
Other reserves
28(b)
(
790,631
)
62,500
Accumulated losses
(
49,784,862
)
(
37,169,358
)
Equity attributable to equity shareholders of Integrated Media Technology Limited
41,286,674
11,799,896
Non-controlling interests
1,632,338
2,156,474
TOTAL EQUITY
42,919,012
13,956,370
Ordinary shares issued
20,524,754
9,329,420
The
above consolidated statements of financial position should be read in conjunction with the accompanying notes.
F-
6
INTEGRATED
MEDIA TECHNOLOGY LIMITED
CONSOLIDATED
STATEMENTS OF CHANGES IN EQUITY
(in
Australian dollars)
Attributable
    to owners of the Group
Issued
Capital
(Accumulated
Losses) /
Retained
Earnings
Foreign
Currency
Translation
Reserve
Other
Reserves
Non-controlling
Interests
Total
A$
A$
A$
A$
A$
A$
Balance
    as of December 31, 2019 and as of January 1, 2020:
18,902,029
(
25,786,912
)
735,213
4,423,141
1,805,552
79,023
Loss
    for the year
-
(
10,034,077
)
-
-
(
509,581
)
(
10,543,658
)
Other
    comprehensive income/ (loss) for the year, net of tax
-
-
148,665
-
(
92,992
)
55,673
Total
    comprehensive loss for the year
-
(
10,034,077
)
148,665
-
(
602,573
)
(
10,487,985
)
Transfer
    other reserve to accumulated losses
-
1,718,689
-
(
1,718,689
)
-
-
Acquisition of
    subsidiaries
-
-
-
-
3,888,027
3,888,027
Disposal of subsidiaries
-
-
-
-
(
1,761,181
)
(
1,761,181
)
Issuance
    of new ordinary shares – cash (Note 27(b))
7,121,283
-
-
-
-
7,121,283
Issuance
    of new ordinary shares – conversion of debt (Note 27(b))
4,122,562
-
-
-
-
4,122,562
Issuance
    of new ordinary shares – services (Note 27(b))
23,249
-
-
-
-
23,249
Issuance
    of new ordinary shares – acquisition (Note 27(b))
2,060,000
-
-
-
-
2,060,000
Legal
    expenses in respect of issuance of shares (Note 27(b))
(
139,126
)
-
-
-
-
(
139,126
)
Balance
    as of December 31, 2020 and as of January 1, 2021
32,089,997
(
34,102,300
)
883,878
2,704,452
3,329,825
4,905,852
Changes
    in equity for 2021:
Loss
    for the year
-
(
5,771,510
)
-
-
(
814,116
)
(
6,585,626
)
Fair
    value through other comprehensive income
-
-
-
62,500
-
62,500
Other
    comprehensive income for the year, net of tax
-
-
(
121,530
)
-
280,077
158,547
Total
    comprehensive loss for the year
-
(
5,771,510
)
(
121,530
)
62,500
(
534,039
)
(
6,364,579
)
Transfer
    from Other Reserve to Accumulated Loss
-
2,704,452
-
(
2,704,452
)
-
-
Acquisition of
    subsidiary
-
-
-
-
983,928
983,928
Disposal of subsidiaries
-
-
-
-
(
1,623,240
)
(
1,623,240
)
Issuance
    of new ordinary shares for cash (Note 27(b))
16,054,409
-
-
-
-
16,054,409
Balance
    as of December 31, 2021
48,144,406
(
37,169,358
)
762,348
62,500
2,156,474
13,956,370
Changes
    in equity for 2022:
Loss
    for the year
-
(
12,615,504
)
-
-
(
1,246,999
)
(
13,862,503
)
Fair
    value through other comprehensive income
-
-
-
(
380,000
)
-
(
380,000
)
Other
    comprehensive income, net of tax
-
-
1,410,014
-
63,494
1,473,508
Share of other comprehensive
    income of associate
-
-
-
16,269
-
16,269
Total
    comprehensive loss for the year
-
(
12,615,504
)
1,410,014
(
363,731
)
(
1,183,505
)
(
12,752,726
)
Release
    of other reserve upon sale of financial asset
-
-
-
317,500
-
317,500
Release of other reserve upon deemed disposal of associate
-
-
-
(
16,269
)
-
(
16,269
)
Acquisition of
    subsidiary
-
-
-
(
790,631
)
1,340,275
549,644
Deemed
    disposal of subsidiary
-
-
-
-
(
680,906
)
(
680,906
)
Issuance
    of ordinary shares on conversion of convertible notes (Note 27(b))
5,039,239
-
-
-
-
5,039,239
Issuance of shares
    for services (Note 27(b))
5,082,000
-
-
-
-
5,082,000
Issuance
    of new ordinary shares for cash (Note 27(b))
31,424,160
-
-
-
-
31,424,160
Balance
    at 31 December 2022
89,689,805
(
49,784,862
)
2,172,362
(
790,631
)
1,632,338
42,919,012
The
above consolidated statements of changes in equity should be read in conjunction with the accompanying notes.
F-
7
INTEGRATED
MEDIA TECHNOLOGY LIMITED
CONSOLIDATED
STATEMENTS OF CASH FLOWS
(in
Australian dollars)
Years
    Ended December 31,
2022
2021
2020
Note
A$
A$
A$
Cash flows from operating
    activities
Loss before income tax
(
13,862,503
)
(
6,585,626
)
(
10,543,658
)
Adjustments
    to reconcile loss before income tax to net cash used in operating activities:
Depreciation and amortization
1,993,007
1,326,811
2,078,762
Interest income
(
567,598
)
-
-
Interest expense
26,290
-
-
(Gain)/ loss on disposal of subsidiaries
26(a)
(
62,029
)
(
1,998,269
)
28,990
Gain on deemed disposal of subsidiary
(
144,827
)
-
-
Loss on disposal of investment in equity instrument
225,000
-
-
Changes in fair value of warrants
3,566,433
-
-
Share of losses of an associate
322,893
-
-
Interest accrued for lease liabilities
132,465
-
-
Net cash outflows from changes in working capital
32(b)
(
10,797,051
)
(
719,193
)
(
2,186,276
)
Provision for trade receivable
102,308
-
-
Impairment loss of trade receivables
-
14,390
58,932
Provision for inventories written off
1,121,787
(
9,439
)
(
17,671
)
Plant and equipment written off
93,183
-
110
Provision for impairment loss on intangible
    assets
-
-
3,459,340
Development projects
    written off
-
-
930,356
Net
    cash used in operating activities
(
17,850,642
)
(
7,971,326
)
(
6,191,115
)
Cash flows from investing
    activities
Capital injection from minority shareholders
-
542,887
1,920,153
Payments for acquisition of plant and equipment
(
195,968
)
(
71,109
)
(
7,236,260
)
Payments for other assets – equipment
    deposits
(
16,467,807
)
(
11,459,195
)
-
Payments for intangible assets
-
(
624,095
)
-
Payments for development projects
-
-
(
125,520
)
Payments for investment in financial assets
-
(
500,000
)
-
Proceeds from sale of plant and equipment
(
79,776
)
-
-
Proceeds from sale of investment in equity
    instrument
275,000
-
-
Disposal of subsidiaries,
    net of cash disposed of
26(a)
(
5,411,320
)
(
32,927
)
855,506
Net
    cash used in investing activities
(
21,879,871
)
(
12,144,439
)
(
4,586,121
)
Cash
    flows from financing activities
Fair
    value change in derivative financial instruments
23
(
782,023
)
842,463
(
2,312,197
)
Interest
    accrued for lease liabilities
(
132,465
)
28,371
32,526
Interest
    paid on short term loans
(
26,290
)
-
-
Interest
    received and receivable
567,598
-
-
Finance
    costs for convertible bonds
300,082
1,895,371
1,693,890
Interest
    paid for convertible bonds
-
-
(
185,469
)
Repayment
    for convertible bonds
-
-
(
4,668,195
)
Payment
    of lease liabilities
-
(
138,156
)
(
320,851
)
Proceeds
    from issuance of convertible promissory notes
8,070,206
-
4,913,100
Net
    proceeds from issuance of ordinary shares
31,424,160
16,054,409
13,187,968
Repayment
    to holding company
-
(
562,201
)
-
Advances
    from related companies
-
-
840,509
Advance
    from other liabilities
-
-
211,567
Net
    cash provided by financing activities
32(a)
39,421,268
18,120,257
13,392,848
Net (decrease)/
    increase in cash and cash equivalents
(
309,245
)
(
1,995,508
)
2,615,612
Effect
    of exchange rate changes on cash and cash equivalents
108,584
76,191
(
254,770
)
Cash
    and cash equivalents at the beginning of financial year
274,767
2,194,084
(
166,758
)
Cash
    and cash equivalents at the end of financial year
74,106
274,767
2,194,084
Analysis
    of cash and cash equivalents:
Cash
    and bank balances
74,106
274,767
2,194,084
The
above consolidated statements of cash flows should be read in conjunction with the accompanying notes.
F-
8
INTEGRATED
MEDIA TECHNOLOGY LIMITED
NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS
(in
Australian dollars, unless otherwise noted)
NOTE
1. REPORTING ENTITY
The
consolidated financial report covers the entity of Integrated Media Technology Limited ("IMTE") and its controlled entities
for the years ended December 31, 2022, 2021 and 2020 which were authorized for issue by the Board of Directors on April 26, 2023. IMTE
is a for-profit public company limited by shares, incorporated and domiciled in Australia whose shares are publicly traded on the NASDAQ
Capital Markets. IMTE is an investment holding company and its subsidiaries carry out the business of the Group in Australia, Korea,
and Malaysia.
The
Company and its subsidiaries are referred to as the "Group".
Going
Concern
The
Group's consolidated financial statements are prepared using International Financial Reporting Standards as issued by the
International Accounting Standards Board applicable to a going concern which contemplates the realization of assets and liquidation
of liabilities in the normal course of business. The Group has not yet established an ongoing source of revenue sufficient to cover
its operating costs and allow it to continue as a going concern. As of December 31, 2022, the Group had generated a net loss
A$
13,862,503
, and used cash in operating activities in the amount of A$
17,850,642
, and accumulated losses of A$
49,784,862
. The ability
of the Group to continue as a going concern is dependent on the Group obtaining adequate capital to fund operating losses until it
becomes profitable. If the Group is unable to obtain adequate capital, it could be forced to cease or reduce its
operations.
In order to continue as a going concern, the Group
will need, among other things, additional capital resources. For the year ended December 31, 2022, the funds raised were used for the
build out of infrastructure, purchase of equipment and working capital. The Group will need to continue to raise funds through the sale
of its equity securities and issuance of debt instruments to obtain additional operating capital. The Group will continue to be dependent
upon its ability, and will continue to attempt, to secure additional equity and/or debt financing until the Group can earn revenue and
realize positive cash flow from its operations.
There
are no assurances that the Group will be successful in earning revenue and realizing positive cash flow from its operations. Without
sufficient financing it would be unlikely that the Group will continue as a going concern.
Based
on the Group's current rate of cash outflows, cash on hand and proceeds from the recent sales of equity securities and convertible
notes after the year ended, management believes that its current cash may not be sufficient to meet the anticipated cash needs for working
capital for the next 12 months for the investments in the switchable glass and Halal operations.
The
Group's plans with respect to its liquidity issues include, but are not limited to, the following:
1)
Continue
                                            to raise financing through the sale of its equity and/or debt securities;
2)
Continue
                                            developing its business, products and services and seek strategic partnerships and cooperative
                                            arrangement to grow our revenue and profitability.
The
ability of the Group to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the
preceding paragraphs and eventually secure other sources of financing and achieve profitable operations. These consolidated financial
statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and
classification of liabilities that might result from this uncertainty.
The
consolidated financial statements of the Group are presented in Australian Dollars ("A$"), unless otherwise stated.
F-
9
NOTE
2. BASIS OF ACCOUNTING
The
consolidated financial statements present general purpose financial report that have been prepared in accordance with Australian Accounting
Standards ("AASBs"), including Australian Accounting Interpretations, other authoritative pronouncements of the Australian
Accounting Standards Board and the Corporations Act 2001 as appropriate for for-profit entities. The consolidated financial statements
also comply with International Financial Reporting Standards ("IFRSs") as adopted by the International Accounting Standards
Board.
NOTE
3. SIGNIFICANT ACCOUNTING POLICIES
The
following is a summary of the significant accounting policies adopted by the Group in the preparation of the consolidated financial statements.
The accounting policies have been consistently applied, unless otherwise stated.
(a) Basis
of Preparation
The
consolidated financial statements have been prepared on the accrual basis and are based on historical costs modified by the revaluation
of selected non-current assets, financial assets and financial liabilities for which the fair value basis of accounting has been applied.
(b) Principles
of Consolidation and equity accounting
(i)
Subsidiaries
Subsidiaries
are all entities (including structured entities) over which the Group has control. The Group controls an entity where the Group is exposed
to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power
to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the group.
They are deconsolidated from the date that control ceases.
The
acquisition method of accounting is used to account for business combinations by the group (see note 3(h)).
Inter-company
transactions, balances and unrealised gains on transactions between group companies are eliminated. Unrealised losses are also eliminated
unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed
where necessary to ensure consistency with the policies adopted by the Group.
Non-controlling
interests in the results and equity of subsidiaries are shown separately in the consolidated statement of profit or loss, statement of
comprehensive income, statement of changes in equity and balance sheet respectively
(ii)
Associates
Associates
are all entities over which the Group has significant influence but not control or joint control. This is generally the case where the
group holds between
20
% and
50
% of the voting rights. Investments in associates are accounted for using the equity method of accounting
(see (iv) below),after initially being recognised at cost.
F-
10
NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(b) Principles
of Consolidation and equity accounting (continued)
(iii) Equity
method
Under
the equity method of accounting, the investments are initially recognised at cost and adjusted thereafter to recognise the Group's
share of the post-acquisition profits or losses of the investee in profit or loss, and the Group's share of movements in other
comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates and joint ventures
are recognised as a reduction in the carrying amount of the investment.
Where
the Group's share of losses in an equity-accounted investment equals or exceeds its interest in the entity, including any other
unsecured long-term receivables, the Group does not recognise further losses, unless it has incurred obligations or made payments on
behalf of the other entity.
Unrealised
gains on transactions between the Group and its associates and joint ventures are eliminated to the extent of the Group's interest
in these entities. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.
Accounting policies of equity-accounted investees have been changed where necessary to ensure consistency with the policies adopted by
the Group.
The
carrying amount of equity-accounted investments is tested for impairment in accordance with the policy described in note 3(h).
(iv) Changes
in ownership interests
The
Group treats transactions with non-controlling interests that do not result in a loss of control as transactions with equity owners of
the Group. A change in ownership interest results in an adjustment between the carrying amounts of the controlling and non-controlling
interests to reflect their relative interests in the subsidiary. Any difference between the amount of the adjustment to non-controlling
interests and any consideration paid or received is recognised in a separate reserve within equity attributable to owners of IMTE.
When
the group ceases to consolidate or equity account for an investment because of a loss of control, joint control or significant influence,
any retained interest in the entity is remeasured to its fair value, with the change in carrying amount recognised in profit or loss.
This fair value becomes the initial carrying amount for the purposes of subsequently accounting for the retained interest as an associate,
joint venture or financial asset. In addition, any amounts previously recognised in other comprehensive income in respect of that entity
are accounted for as if the Group had directly disposed of the related assets or liabilities. This may mean that amounts previously recognised
in other comprehensive income are reclassified to profit or loss.
If
the ownership interest in a joint venture or an associate is reduced but joint control or significant influence is retained, only a proportionate
share of the amounts previously recognised in other comprehensive income are reclassified to profit or loss where appropriate.
(c) Business
Combinations
The
Group accounts for business combinations using the acquisition method when control is transferred to the Group. The consideration transferred
by the Company to obtain control of a subsidiary is calculated as the sum of the acquisition-date fair values of assets transferred,
liabilities incurred and the equity interests issued by the Company, which includes the fair value of any asset or liability arising
from a contingent consideration arrangement. Acquisition costs are expensed as incurred, except if related to the issue of debt or equity
securities.
The
Company recognizes identifiable assets acquired and liabilities assumed in a business combination regardless of whether they have been
previously recognized in the acquiree's financial statements prior to the acquisition. Assets acquired and liabilities assumed
are generally measured at their acquisition-date fair values.
F-
11
NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(c) Business
Combinations (continued)
Goodwill
is stated after separate recognition of identifiable intangible assets. It is calculated as the excess of the sum of: (a) fair value
of consideration transferred, (b) the recognized amount of any non-controlling interest in the acquiree, and (c) acquisition-date fair
value of any existing equity interest in the acquiree, over the acquisition-date fair values of identifiable net assets.
Any
contingent consideration to be transferred by the acquirer is recognized at acquisition-date fair value. Subsequent adjustments to consideration
are recognized against goodwill only to the extent that they arise from new information obtained within the measurement period (a maximum
of 12 months from the acquisition date) about the fair value at the acquisition date. All other subsequent adjustments to contingent
consideration classified as an asset or a liability are recognized in the consolidated statement of profit or loss.
(d) Current
and deferred income tax
Income
tax for the year comprises current tax and movements in deferred tax assets and liabilities. Current tax and movements in deferred tax
assets and liabilities are recognised in profit or loss except to the extent that they relate to items recognised in other comprehensive
income / loss or directly in equity, in which case the relevant amounts of tax are recognised in other comprehensive income or directly
in equity, respectively.
Current
tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the end of the
reporting period, and any adjustment to tax payable in respect of previous years.
Deferred
tax assets and liabilities arise from deductible and taxable temporary differences respectively, being the differences between the carrying
amounts of assets and liabilities for financial reporting purposes and their tax bases. Deferred tax assets also arise from unused tax
losses and unused tax credits.
Apart
from certain limited exceptions, all deferred tax liabilities, and all deferred tax assets to the extent that it is probable that future
taxable profits will be available against which the asset can be utilised, are recognised. Future taxable profits that may support the
recognition of deferred tax assets arising from deductible temporary differences include those that will arise from the reversal of existing
taxable temporary differences, provided those differences relate to the same taxation authority and the same taxable entity, and are
expected to reverse either in the same period as the expected reversal of the deductible temporary difference or in periods into which
a tax loss arising from the deferred tax asset can be carried back or forward. The same criteria are adopted when determining whether
existing taxable temporary differences support the recognition of deferred tax assets arising from unused tax losses and credits, that
is, those differences are taken into account if they relate to the same taxation authority and the same taxable entity, and are expected
to reverse in a period, or periods, in which the tax loss or credit can be utilised.
The
limited exceptions to recognition of deferred tax assets and liabilities are those temporary differences arising from goodwill not deductible
for tax purposes, the initial recognition of assets or liabilities that affect neither accounting nor taxable profit (provided they are
not part of a business combination), and temporary differences relating to investments in subsidiaries to the extent that, in the case
of taxable differences, the Group controls the timing of the reversal and it is probable that the differences will not reverse in the
foreseeable future, or in the case of deductible differences, unless it is probable that they will reverse in the future.
The
carrying amount of a deferred tax asset is reviewed at the end of each reporting period and is reduced to the extent that it is no longer
probable that sufficient taxable profits will be available to allow the related tax benefit to be utilised. Any such reduction is reversed
to the extent that it becomes probable that sufficient taxable profits will be available.
F-
12
NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(d) Current
and deferred income tax (continued)
Current
tax balances and deferred tax balances, and movements therein, are presented separately from each other and are not offset. Current tax
assets are offset against current tax liabilities, and deferred tax assets against deferred tax liabilities, if the Company or the Group
has the legally enforceable right to set off current tax assets against current tax liabilities and the following additional conditions
are met:
(i)
in
    the case of current tax assets and liabilities, the Group intends either to settle on a net basis, or to realise the asset and settle
    the liability simultaneously; or
(ii)
in
    the case of deferred tax assets and liabilities, if they relate to income taxes levied by the same taxation authority on either:
-
the
                                            same taxable entity; or
-
different
    taxable entities, which, in each future period in which significant amounts of deferred tax liabilities or assets are expected to
    be settled or recovered, intend to realize the current tax assets and settle the current tax liabilities on a net basis or realized
    and settle simultaneously.
(e) Intangible
Assets
(i)
Acquired
    both separately and from a business combination
Purchased
intangible assets are initially measured at cost. The cost of an intangible asset acquired in a business combination is its fair value
as at the date of acquisition. Following initial recognition, intangible assets are measured at cost less any accumulated amortisation
and any accumulated impairment losses. Intangible assets with finite lives are amortised over the useful life and assessed for impairment
whenever there is an indication that the intangible asset may be impaired. The amortisation period and the amortisation method for an
intangible asset with a finite useful life are reviewed at each financial year end. Intangible assets, excluding development costs, created
within the business are not capitalised and expenditure is charged against profits in the period in which the expenditure is incurred.
(ii) Intellectual
property
Expenditure
incurred on patents, trademarks or licenses are capitalized from the date of application. They have a definite useful life and are carried
at cost less accumulated amortization. They are amortized using the straight-line method over their estimated useful lives for a period
of
8
to
15
years.
(iii) Research
and development costs
Development
projects in the consolidated statements of financial position represent the development costs directly attributable to and incurred for
internal technology projects of the Group. An intangible asset arising from development expenditure on an internal technology project
is recognised and included in development projects only when the Group can demonstrate the technical feasibility of completing the intangible
asset or technology so that it will be available for application in existing or new products or for sale, its intention to complete and
its ability to use or sell the asset, how the asset will generate future economic benefits, the availability of resources to complete
the development, the ability to measure reliably the expenditure attributable to the intangible asset during its development and the
ability to use the tangible asset generated. For labour costs, all research and development member salaries that are directly attributable
to the technology project are capitalised. Administrative staff and costs are recognised in the profit or loss instead of capitalising
this portion of costs. Following the initial recognition of the development expenditure, the cost model is applied requiring the asset
to be carried at cost less any accumulated impairment losses. The amortisation rate of these intangible assets was determined on the
basis of the estimated useful life from the time that the relevant asset is taken into use.
F-
13
NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(e) Intangible
Assets (continued)
(iv) Autostereoscopic
3D display technologies and knowhow
The
autostereoscopic 3D display technologies and knowhow acquired in the business combination is measured at fair value as at the date of
acquisition. These costs are amortized over the estimated useful life of
8
years and are tested for impairment where an indicator of
impairment exists. The useful lives are also examined on an annual basis and adjustments, where applicable, are made on a prospective
basis. Please refer to Note 18 for impairment review of these autostereoscopic 3D display technologies and knowhow.
(v) Computer
software
Acquired
computer software licenses are capitalized on the basis of the costs incurred to acquire and bring to use the specific software. These
costs are amortized over their estimated useful lives ranging (
2
-
5
years). Costs associated with maintaining computer software are recognized
as an expense when incurred.
(f) Inventories
Finished
goods are stated at the lower of cost and net realizable value on a "first in first out" basis. Cost comprises direct materials
and delivery costs, import duties and other taxes. Costs of purchased inventories are determined after deducting rebates and discounts
received or receivable. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs
necessary to make the sale.
(
g) Leases
As
a lessee
At
commencement or on modification of a contract that contains a lease component, the Group allocates the consideration in the contract
to each lease component on the basis of its relative and-alone prices. However, for the leases of property the Group has elected not
to separate lease components and account for the lease and non-lease components as a single lease component.
The
Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured
at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement
date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the
underlying asset or the site on which it is located, less any lease incentives received.
The
right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the end of the lease term,
unless the lease transfers ownership of the underlying asset to the Group by the end of the lease term or the cost of the right-of-use
asset reflects that the Group will exercise a purchase option. In that case the right-of-use asset will be depreciated over the useful
life of the underlying asset, which is determined on the same basis as those of property and equipment. In addition, the right-of-use
asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability. The lease
liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using
the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group's incremental borrowing rate.
Generally, the Group uses its incremental borrowing rate as the discount rate.
F-
14
NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(g) Leases
(continued)
The
Group determines Its Incremental borrowing rate by obtaining Interest rates from various external financing sources and makes certain
adjustments to reflect the terms of the lease and type of the asset leased.
Lease
payments included in the measurement of the lease liability comprise the following:
-
fixed
                                            payments, including in-substance fixed payments;
-
variable
    lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;
-
amounts
                                            expected to be payable under a residual value guarantee; and
-
the
    exercise price under a purchase option that the Group is reasonably certain to exercise, lease payments in an optional renewal period
    if the Group is reasonably certain to exercise an extension option, and penalties for early termination of a lease unless the Group
    is reasonably certain not to terminate early.
The
lease liability is measured at amortised cost using the effective interest method. It is remeasured when there is a change in future
lease payments arising from a change in an index or rate, if there is a change in the Group's estimate of the amount expected to
be payable under a residual value guarantee, if the Group changes its assessment of whether it will exercise a purchase, extension or
termination option or if there is a revised in-substance fixed lease payment.
When
the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or
is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.
The
Group presents right-of-use assets that do not meet the definition of investment property in property, plant and equipment' and
lease liabilities in loans and borrowings' in the statement of financial position.
Short-term
leases and leases of low-value assets
The
Group has elected not to recognize right-of-use assets and lease liabilities for leases of low value assets and short-term leases, including
IT equipment. The Group recognizes the lease payments associated with these leases as an expense on a straight-line basis over the lease
term.
(h) Impairment
of Assets
Internal
and external sources of information are reviewed at the end of each reporting period to identify indications that the following assets
may be impaired or an impairment loss previously recognised no longer exists or may have decreased:
-
plant
                                            and equipment (other than properties carried at revalued amounts);
-
intangible
                                            assets.
If
any such indication exists, the asset's recoverable amount is estimated. In addition for intangible assets that are not yet available
for use and intangible assets that have indefinite useful lives, the recoverable amount is estimated annually whether or not there is
any indication of impairment.
F-
15
NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(h)
Impairment of Assets (Continued)
(i)
Calculation of recoverable amount
The
recoverable amount of an asset is the greater of its fair value less costs of disposal and value in use. In assessing value in use, the
estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments
of the time value of money and the risks specific to the asset. Where an asset does not generate cash inflows largely independent of
those from other assets, the recoverable amount is determined for the smallest group of assets that generates cash inflows independently
(i.e. a cash-generating unit).
(ii)
Recognition of impairment losses
An
impairment loss is recognized in profit or loss if the carrying amount of an asset, or the cash-generating unit to which it belongs,
exceeds its recoverable amount. Impairment losses recognized in respect of cash-generating units are allocated first to reduce the carrying
amount of any goodwill allocated to the cash-generating unit (or group of units) and then, to reduce the carrying amount of the other
assets in the unit (or group of units) on a pro rata basis, except that the carrying value of an asset will not be reduced below its
individual fair value less costs of disposal (if measurable) or value in use (if determinable).
(iii)
Reversals of impairment losses
In
respect of assets other than goodwill, an impairment loss is reversed if there has been a favorable change in the estimates used to determine
the recoverable amount. An impairment loss in respect of goodwill is not reversed.
A
reversal of an impairment loss is limited to the asset's carrying amount that would have been determined had no impairment loss
been recognized in prior years. Reversals of impairment losses are credited to profit or loss in the year in which the reversals are
recognized.
(i)
Trade deposits
Trade
deposits are payments in advance to suppliers of equipment, products and services, which are initially recognized at fair value and thereafter
stated at amortized cost using the effective interest method less impairment losses, except where the effect of discounting would be
immaterial.
(j)
Plant and Equipment
Items
of plant and equipment are measured at cost less accumulated depreciation and impairment losses.
The
carrying amount of plant and equipment is reviewed annually by the directors to ensure it is not in excess of the recoverable amount
from those assets. The recoverable amount is assessed on the basis of the expected net cash flows that will be received from the asset's
employment and subsequent disposal. The expected net cash flows have been discounted to their present values in determining recoverable
amounts.
The
depreciable amount of all fixed assets are depreciated over their estimated useful lives to the Group commencing from the time the assets
is held ready for use.
F-
16
NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(j)
Plant and Equipment (Continued)
Depreciation
is calculated on a straight-line basis to write the net cost of each item of plant and equipment over their expected useful lives. The
depreciation rates used for each class of depreciable assets are generally as follows:
Class
    of fixed assets
Depreciation
    rate
Leasehold Improvements
lesser of
5
years or lease term
Office Furniture and Equipment
5
-
12
years
Machinery
5
-
12
years
Gains
and losses on disposal are determined by deducting the net book value of the assets from the proceeds of sale and are booked to the profit
or loss in the year of disposal.
(k)
Foreign Currency Translation
(i)
Functional and presentation currency
Items
included in the financial statements of each of the Group's entities are measured using the currency of the primary economic environment
in which the entity operates (the "functional currency"). The consolidated financial statements are presented in Australian
Dollars ("A$"), which is the Group's presentation currency.
(ii)
Transactions and balances
Foreign
currency transactions during the year are translated at the foreign exchange rates ruling at the transaction dates. Monetary assets and
liabilities denominated in foreign currencies are translated at the foreign exchange rates ruling at the end of the reporting period.
Exchange gains and losses are recognized in profit or loss, except those arising from foreign currency borrowings used to hedge a net
investment in a foreign operation which are recognized in other comprehensive income.
Non-monetary
assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the foreign exchange
rates ruling at the transaction dates. Non-monetary assets and liabilities denominated in foreign currencies that are stated at fair
value are translated using the foreign exchange rates ruling at the dates the fair value was measured.
(iii)
Group companies
The
results of foreign operations are translated into Australian Dollars at the exchange rates approximating the foreign exchange rates ruling
at the dates of the transactions. Statement of financial position items, are translated into Australian Dollars at the closing foreign
exchange rates at the end of the reporting period. The resulting exchange differences are recognized in other comprehensive income and
accumulated separately in equity in the exchange reserve.
On
disposal of a foreign operation, the cumulative amount of the exchange differences relating to that foreign operation is reclassified
from equity to profit or loss when the profit or loss on disposal is recognized.
For
years ended December 31, 2022 and 2021, the comprehensive income was A$
2,172,362
and A$
762,348
respectively which was mainly resulted
from the translation of the foreign operations in Hong Kong (HK$), China (RMB) and United States (USA) into Australia dollars. The significant
monetary items denominated in currencies other than Australia dollars include trade and other receivables, inventories, loan receivables,
other assets, due from shareholders and former group companies, trade and other liabilities and convertible promissory notes.
F-
17
NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(l)
Trade and Other Receivables
Trade
receivables are recognized at original invoice amounts less an allowance for uncollectible amounts and have repayment terms between 30
and 90 days. Collectability of trade receivables is assessed on an ongoing basis. Debts which are known to be uncollectible are written
off. An allowance is made for doubtful debts where there is objective evidence that the Group will not be able to collect all amounts
due according to the original terms. Objective evidence of impairment includes financial difficulties of the debtor, default payments
or debts more than 30 days overdue. On confirmation that the trade receivable will not be collectible, the gross carrying value of the
asset is written off against the associated provision.
Other
receivables generally arise from transactions outside the usual operating activities of the group.
(m)
Trade and Other Payables
These
amounts represent liabilities for goods and services provided to the Group prior to the end of the financial year which are unpaid. The
amounts are unsecured and are paid on normal commercial terms.
(n)
Warrant liabilities
The
warrant liabilities which are viewed as debts instruments, are measured at fair value through profit or loss. These warrants exercise
price are in a currency other than functional currency of the Company, therefore it does not meet the "fixed-or fixed" condition
for recognizing as equity component under IAS32. They are classified as liabilities.
The
liability has been designated as at fair value through profit or loss on initial recognition and subsequent changes in fair value are
recognised in the profit or loss. This liability is considered a derivative financial liability.
(o)
Provisions and Contingent Liabilities
Provisions
are recognized for other liabilities of uncertain timing or amount when the Group has a legal or constructive obligation arising as a
result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable
estimate can be made. Where the time value of money is material, provisions are stated at the present value of the expenditure expected
to settle the obligation.
Where
it is not probable that an outflow of economic benefits will be required, or the amount cannot be estimated reliably, the obligation
is disclosed as a contingent liability, unless the probability of outflow of economic benefits is remote. Possible obligations, whose
existence will only be confirmed by the occurrence or non-occurrence of one or more future events are also disclosed as contingent liabilities
unless the probability of outflow of economic benefits is remote.
(p)
Borrowings
Borrowings
are initially recognized at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortized cost. Any
difference between the proceeds (net of transaction costs) and the redemption amount is recognized in profit or loss over the period
of the borrowings using the effective interest method. Fees paid on the establishment of loan facilities, which are not an incremental
cost relating to the actual draw-down of the facility, are recognized as an offset against the liability balance and amortized on a straight-line
basis over the term of the facility.
Borrowings
are removed from the statement of financial position when the obligation specified in the contract is discharged, cancelled or expired.
The difference between the carrying amount of the financial liability that has been extinguished or transferred to another party and
the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in other income or other expenses.
F-
18
NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(p)
Borrowings (continued)
Borrowings
are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for at least 12
months after the end of the reporting period.
(q) Borrowing
Costs
Borrowing
costs that are directly attributable to the acquisition, construction or production of an asset which necessarily takes a substantial
period of time to get ready for its intended use or sale are capitalised as part of the cost of that asset. Other borrowing costs are
expensed in the period in which they are incurred.
The
capitalization of borrowing costs as part of the cost of a qualifying asset commences when expenditure for the asset is being incurred,
borrowing costs are being incurred and activities that are necessary to prepare the asset for its intended use or sale are in progress.
Capitalisation of borrowing costs is suspended or ceases when substantially all the activities necessary to prepare the qualifying asset
for its intended use or sale are interrupted or complete.
(r)
Convertible Promissory Note
Convertible
promissory note that can be converted into ordinary shares at the option of the holder, where the number of shares to be issued is fixed,
are accounted for as compound financial instruments, i.e. they contain both a liability component and an equity component.
At
initial recognition the liability component of the convertible promissory note is measured at fair value based on the future interest
and principal payments, discounted at the prevailing market rate of interest for similar non-convertible instruments. The equity component
is the difference between the initial fair value of the convertible promissory note as a whole and the initial fair value of the liability
component. Transaction costs that relate to the issue of a compound financial instrument are allocated to the liability and equity components
in proportion to the allocation of proceeds.
The
liability component is subsequently carried at amortised cost. Interest expense recognised in profit or loss on the liability component
is calculated using the effective interest method. The equity component is recognised in the capital reserve until either the bonds are
converted or redeemed.
If
the note are converted, the capital reserve, together with the carrying amount of the liability component at the time of conversion,
is transferred to share capital and share premium as consideration for the shares issued. If the note are redeemed, the capital reserve
is released directly to retained profits.
(s) Derivative
Financial Instruments
Derivative
financial instruments are recognised at fair value. At the end of each reporting period the fair value is remeasured. The gain or loss
on remeasurement to fair value is recognised immediately in profit or loss.
(t) Employee
Benefits
(i)
Employee leave entitlements
Employee
entitlements to annual leave are recognised when they accrue to employees. A provision is made for the estimated liability for annual
leave as a result of services rendered by employees up to the date of the statement of financial position.
Employee
entitlements to sick leave and maternity leave are not recognised until the time of leave.
F-
19
NOTE 3.
SIGNIFICANT ACCOUNTING POLICIES (Continued)
(t) Employee
Benefits (continued)
(ii)
Pension obligations
Salaries,
annual bonuses, paid annual leave, contributions to defined contribution retirement plans and the cost of non-monetary benefits are accrued
in the year in which the associated services are rendered by employees. Where payment or settlement is deferred and the effect would
be material, these amounts are stated at their present values.
(u) Cash
and Cash Equivalents
Cash
and cash equivalents include cash on hand and call deposits with banks or financial institutions and net of bank overdrafts.
(v)
Revenue
Revenue
is recognized in accordance with IFRS 15 Revenue from Contracts with Customers. The underlying principle is to recognize revenue when
a customer obtains control of the promised goods at an amount that reflects the consideration that is expected to be received in exchange
for those goods. It also requires increased disclosures including the nature, amount, timing, and uncertainty of revenues and cash flows
related to contracts with customers.
We
recognize revenue upon transfer of control of the promised goods in a contract with a customer in an amount that reflects the consideration
we expect to receive in exchange for those products. Transfer of control occurs once the customer has the contractual right to use the
product, generally upon shipment or once delivery and risk of loss has transferred to the customer. We account for a contract with customer
when we have approval and commitment from both parties, the rights of the parties and payment terms are identified, the contract has
commercial substance and collectability of consideration is probable. We identify separated contractual performance obligations and evaluate
each distinct performance obligation within a contract, whether it is satisfied at a point in time or over time. All of our performance
obligations for the reported periods were satisfied at a point in time.
Revenue
is allocated among performance obligations in a manner that reflects the consideration that we expect to be entitled to for the promised
goods based on standalone selling prices (SSP). SSP are estimated for each distinct performance obligation and judgment may be required
in their determination. The best evidence of SSP is the observable price of the product when we sell the goods separately in similar
circumstances and to similar customers.
Interest
Income
Revenue
is recognized as interest accrues using the effective interest method.
(w) Sales
Taxes
Revenues,
expenses and assets are recognized net of the amount of goods and services tax ("GST") or valued-added tax ("VAT"),
except where the amount of GST or VAT incurred is not recoverable from the Australian Taxation Office or taxation authorities in other
jurisdictions. In these circumstances, the GST or VAT is recognized as part of the cost of acquisition of the assets or as part of an
item of expense. Receivables and payables in the consolidated statement of financial position are shown inclusive of GST or VAT.
(w) Sales
Taxes (continued)
Cash
flows are included in the consolidated statement of cash flows on a gross basis and the GST or VAT component of cash flows arising from
investing and financing activities, which is recoverable from, or payable to, the taxation authority are classified as operating cash
flows.
F-
20
NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(x) Earnings
Per Share
(i)
Basic earnings per share
Basic
earnings per share is calculated by dividing the profit attributable to equity holders of the Group, excluding any costs of servicing
equity other than ordinary shares, by the weighted average number of ordinary shares outstanding during the financial year, adjusted
for bonus elements in ordinary shares issued during the year.
(ii)
Diluted earnings per share
Diluted
earnings per share adjusts the figures used in the determination of basic earnings per share to take into account the after income tax
effect of interest and other financing costs associated with dilutive potential ordinary shares and the weighted average number of shares
assumed to have been issued for no consideration in relation to dilutive potential ordinary shares.
(y)
Issued Capital
Ordinary
shares are classified as equity.
Incremental
costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Incremental costs directly attributable to the issue of new shares or options for the acquisition of a business are not included in the
cost of the acquisition as part of the purchase consideration.
(z) Related
Party Transactions
For
the purpose of these consolidated financial statements, related party includes a person and entity as defined below:
(i)
A
                                            person, or a close member of that person's family, is related to the Group if that
                                            person:
(i)
has
                                            control or joint control over the Group;
(ii)
has
                                            significant influence over the Group; or
(iii)
is
                                            a member of the key management personnel of the Group or the Group's parent.
(ii)
An
                                            entity is related to the Group if any of the following conditions applies:
(i)
the
                                            entity and the Group are members of the same group (which means that each parent, subsidiary
                                            and fellow subsidiary is related to the others).
(ii)
one
                                            entity is an associate or joint venture of the other entity (or an associate or joint venture
                                            of a member of a group of which the other entity is a member).
(iii)
both
                                            entities are joint ventures of the same third party.
(iv)
one
                                            entity is a joint venture of a third entity and the other entity is an associate of the third
                                            entity.
(v)
the
                                            entity is a post-employment benefit plan for the benefit of employees of either the Group
                                            or an entity related to the Group.
(vi)
the
                                            entity is controlled or jointly controlled by a person identified in (i).
F-
21
NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(aa)
Government grants
Government
grants are recognized at fair value where there is reasonable assurance that the grant will be received and all grant conditions will
be met. Grants relating to expenses are recognised as income over the periods necessary to match grants to the costs are compensating.
Grants relating to assets are credited to deferred income at fair value and are credited to income over the expected useful life of the
assets on a straight line basis.
(
ab) Fair
Value
Fair
values may be used for financial asset and liability measurement and for sundry disclosures.
Fair
value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants
at the measurement date. It is based on the presumption that the transaction takes place either in the principal market for the asset
or liability or, in the absence of a principal market, in the most advantageous market. The principal or most advantageous market must
be accessible to, or by, the Group.
Fair
value is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market
participants act in their best economic interest.
The
fair value measurement of a non-financial asset takes into account the market participant's ability to generate economic benefits
by using the asset at its highest and best use or by selling it to another market participant that would use the asset at its highest
and best use.
In
measuring fair value, the Group uses valuation techniques that maximize the use of observable inputs and minimize the use of unobservable
inputs.
(ac) Investments
and other financial assets
(i)
Classification
The
Group classifies its financial assets in the following measurement categories:
●
those
                                            to be measured subsequently at fair value (either through OCI or through profit or loss),
                                            and
●
those
                                            to be measured at amortised cost.
The
classification depends on the entity's business model for managing the financial assets and the contractual terms of the cash flows.
For assets measured at fair value, gains and losses will either be recorded in profit or loss or OCI. For investments in equity instruments
that are not held for trading, this will depend on whether the group has made an irrevocable election at the time of initial recognition
to account for the equity investment at fair value through other comprehensive income (FVOCI). The Group reclassifies debt investments
when and only when its business model for managing those assets changes.
(ii)
Recognition and derecognition
Regular
way purchases and sales of financial assets are recognised on trade date, being the date on which the Group commits to purchase or sell
the asset. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been
transferred and the Group has transferred substantially all the risks and rewards of ownership.
(iii)
Measurement
At
initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value
through profit or loss (FVPL), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction
costs of financial assets carried at FVPL are expensed in profit or loss. Financial assets with embedded derivatives are considered in
their entirety when determining whether their cash flows are solely payment of principal and interest.
F-
22
NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(ac) Investments
and other financial assets (continued)
Debt
instruments
Subsequent
measurement of debt instruments depends on the Group's business model for managing the asset and the cash flow characteristics
of the asset. There are three measurement categories into which the Group classifies its debt instruments:
●
Amortised
                                            cost: Assets that are held for collection of contractual cash flows, where those cash flows
                                            represent solely payments of principal and interest, are measured at amortised cost. Interest
                                            income from these financial assets is included in finance income using the effective interest
                                            rate method. Any gain or loss arising on derecognition is recognised directly in profit or
                                            loss and presented in other gains/(losses) together with foreign exchange gains and losses.
                                            Impairment losses are presented as separate line item in the statement of profit or loss.
●
FVOCI:
                                            Assets that are held for collection of contractual cash flows and for selling the financial
                                            assets, where the assets' cash flows represent solely payments of principal and interest,
                                            are measured at FVOCI. Movements in the carrying amount are taken through OCI, except for
                                            the recognition of impairment gains or losses, interest income and foreign exchange gains
                                            and losses, which are recognised in profit or loss. When the financial asset is derecognised,
                                            the cumulative gain or loss previously recognised in OCI is reclassified from equity to profit
                                            or loss and recognized in other gains/(losses). Interest income from these financial assets
                                            is included in finance income using the effective interest rate method. Foreign exchange
                                            gains and losses are presented in other gains/(losses), and impairment expenses are presented
                                            as separate line item in the statement of profit or loss.
●
FVPL:
                                            Assets that do not meet the criteria for amortised cost or FVOCI are measured at FVPL. A
                                            gain or loss on a debt investment that is subsequently measured at FVPL is recognised in
                                            profit or loss and presented net within other gains/(losses) in the period in which it arises.
Equity
instruments
The
Group subsequently measures all equity investments at fair value. Where the Group's management has elected to present fair value
gains and losses on equity investments in OCI, there is no subsequent reclassification of fair value gains and losses to profit or loss
following the derecognition of the investment. Dividends from such investments continue to be recognised in profit or loss as other income
when the Group's right to receive payments is established.
Changes
in the fair value of financial assets at FVPL are recognised in other gains/(losses) in the statement of profit or loss as applicable.
Impairment losses (and reversal of impairment losses) on equity investments measured at FVOCI are not reported separately from other
changes in fair value.
(iv)
Impairment
The
Group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortised cost and
FVOCI. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables,
the Group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial
recognition of the receivables, see note 12(c) for further details. The classification of financial assets depends on the nature and
purpose of the financial assets and is determined at the time of initial recognition. Regular way purchases or sales of financial assets
are recognized and derecognized on a trade date or settlement date basis for which financial assets were classified in the same way,
respectively. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the time
frame established by regulation or convention in the marketplace.
F-
23
NOTE 3.
SIGNIFICANT ACCOUNTING POLICIES (Continued)
(
ad) New,
Revised or Amending Accounting Standards and Interpretations
(i)
The Group has applied the following standards and amendments for first time in their annual reporting period commencing January 1, 2022:
The
group has applied the following amendments for the first time for their annual reporting period commencing 1 January 2022:
●
Property,
                                            Plant and Equipment: Proceeds before Intended Use – Amendments to IAS 16
●
Onerous
                                            Contracts – Cost of Fulfilling a Contract – Amendments to IAS 37
●
Annual
                                            Improvements to IFRS Standards 2018-2020, and
●
Reference
                                            to the Conceptual Framework – Amendments to IFRS 3.
The
group also elected to adopt the following amendments early: 13
●
Deferred
                                            Tax related to Assets and Liabilities arising from a Single Transaction – amendments
                                            to IAS 12,
●
Disclosure
                                            of Accounting Policies – Amendments to IAS 1 and IFRS Practice Statement 2.
The
amendments listed above did not have any impact on the amounts recognised in prior periods and are not expected to significantly affect
the current or future periods.
(ii)
New standards and interpretations not yet adopted
Certain
new accounting standards, amendments to accounting standards and interpretations have been published that are not mandatory for 31 December
2022 reporting periods and have not been early adopted by the Group. These standards, amendments or interpretations are not expected
to have a material impact on the entity in the current or future reporting periods and on foreseeable future transactions.
New,
    Revised or Amended Standards and Interpretations
Effective
    Date
Issued by IASB
IFRS
    17 "Insurance Contracts"
January 1, 2023
Amendments
    to IAS 1, Presentation of Financial Statements, and IFRS Practice Statement 2, Making Materiality Judgements
January 1, 2023
Amendments
    to IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors
January 1, 2023
Amendments
    to IAS 12, Income Taxes
January 1, 2023
Amendments
    to IFRS 16, Leases
January 1, 2024
Amendments
    to IAS 1, Presentation of Financial Statements
January 1, 2024
F-
24
NOTE
3. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(ae)
Critical Accounting Judgments, Estimates and Assumptions
The
preparation of the consolidated financial statements requires management to make judgments, estimates and assumptions that affect the
reported amounts in the consolidated financial statements. Management continually evaluates its judgments and estimates in relation to
assets, liabilities, contingent liabilities, revenue and expenses. Management bases its judgments, estimates and assumptions on historical
experience and on other various factors, including expectations of future events, management believes to be reasonable under the circumstances.
The resulting accounting judgments and estimates will seldom equal the related actual results. The judgments, 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 are discussed below.
(i)
Provision for impairment of receivables
The
provision for impairment of receivables assessment requires a degree of estimation and judgment. The level of provision is assessed by
taking into account the recent sales experience, the ageing of receivables, historical collection rates and specific knowledge of the
individual debtor's financial position. Refer to Note 11 for further details.
(ii)
Estimation of useful lives of assets
The
Group determines the estimated useful lives and related depreciation and amortization charges for its plant and equipment and finite
life intangible assets. The useful lives could change significantly as a result of technical innovations or some other events. The depreciation
and amortization charge will increase where the useful lives are less than previously estimated lives, or technically obsolete or non-strategic
assets that have been abandoned or sold will be written off or written down. Please refer to Note 3(e) and 3(j) for further detail.
(iii)
Income tax
The
Group is subject to income taxes in the jurisdictions in which it operates. Significant judgment is required in determining the provision
for income tax and in assessing whether deferred tax assets and certain deferred tax liabilities are recognized in the consolidated statement
of financial position. Deferred tax assets, including those arising from unrecouped tax losses, capital losses and temporary differences,
are recognized only where it is considered more likely than not that they will be recovered, which is dependent on the generation of
sufficient future taxable profits. Assumptions about the generation of future taxable profits depend on management's estimates
of future cash flows. In addition, there are many transactions and calculations undertaken during the ordinary course of business for
which the ultimate tax determination is uncertain. The Group recognizes liabilities for anticipated tax audit issues based on the Group's
current understanding of the tax law. Where the final tax outcome of these matters is different from the carrying amounts, such differences
will impact the current and deferred tax provisions in the period in which such determination is made.
(iii)
Investment in an associate
The
results and assets and liabilities of associates are incorporated in these financial statements using the equity method of accounting,
except when the investment is classified as held for sale, in which case it is accounted for in accordance with IFRS 5.
(iv)
Fair value estimate of warrant liability
Fair
value estimation of warrant liability is included in notes 3(n) and notes 24 of the financial statements.
F-
25
NOTE 3.
SIGNIFICANT ACCOUNTING POLICIES (Continued)
(ae)
Critical Accounting Judgments, Estimates and Assumptions (continued)
Judgements
are also required about the application of income tax legislation. These judgements and assumptions are subject to risk and uncertainty,
hence there is a possibility that changes in circumstances will alter expectations, which may impact the amount of deferred tax assets
and deferred tax liabilities recognized in the statement of financial position and the amount of other tax losses and temporary differences
not yet recognized. In such circumstances, some or all of the carrying amounts of recognized deferred tax assets and liabilities may
require adjustments, resulting in a corresponding credit or charge to the consolidated statement of profit or loss and comprehensive
income.
(v)
Valuation of Inventory
Inventories
are stated at the lower of cost or net realizable value, and the Group uses estimate to determine the net realizable value of inventory
at the end of each reporting period.
The
Group estimates the net realizable value of inventory for normal waste, obsolescence and unmarketable items at the end of reporting period
and then writes down the cost of inventories to net realizable value. The net realizable value of the inventory is determined mainly
based on assumptions of future demand within a specific time horizon.
(vi)
Impairment of non-financial assets
The
Group assesses impairment of all assets (including intangible assets) at each reporting date by evaluating conditions specific to the
Group and to the particular asset that may lead to impairment. These include product, technology, economic and political environments
and future product expectations. If an impairment trigger exists the recoverable amount of the asset is determined. Given the current
uncertain economic environment management considered that the indicators of impairment were significant enough and as such these assets
have been tested for impairment in this financial period. Refer to Note 3(h) for details regarding the method and assumptions used.
(vii)
Fair value of convertible promissory notes
The
fair value of convertible promissory notes are determined using valuation techniques including reference to other instruments that are
substantially the same, discounted cash flow analysis and option pricing model. The inputs to these models are taken from observable
markets where possible, but where this is not feasible, a degree of judgement is required in establishing fair values.
(viii)
Fair value of derivative financial instruments
The
fair values of derivative financial instruments that are not quoted in active markets are determined by using valuation techniques. Valuation
techniques used include discounted cash flows analysis and models with built-in functions available in externally acquired financial
analysis or risk management systems widely used by the industry such as option pricing models. To the extent practical, the models use
observable data. In addition, valuation adjustments may be adopted if factors such as credit risk are not considered in the valuation
models. Management judgement and estimates are required for the selection of appropriate valuation parameters, assumptions and modelling
techniques.
F-
26
NOTE
4. REVENUE AND SEGMENT INFORMATION
Consolidated
December
    31,
2022
A$
December
    31,
2021
A$
December
    31,
2020
A$
Sales of
    Halal products
526,807
-
-
Development, sales and
    distribution of 3D autostereoscopic products and conversion equipment
-
3,980
1,427,157
Sales of software and
    technology solutions
-
-
317,472
Sales
    of air-filter products
-
189,133
-
Total Revenue
526,807
193,113
1,744,629
Operating
segments have been determined on the basis of reports reviewed by the executive director. The executive director is considered to be
the chief operating decision maker of the Group. The executive director considers that the Group has assessed and allocated resources
on this basis. The executive director considers that the Group has
seven
operating segments for the year ended December 31, 2022 (2020:
four
and 2021:
six
), being (1) the sale of electronic glass, (2) sales of air-filter products, (3) sales of Halal products, (4) NFT,
(5) Corporate, (6) Provision of consultancy and (7) Provision of credit risk analysis.
Disaggregation
of Revenue
Timing
of transfer of good or services
2022
At
                                            a point
in
                                            time
A$
Total
A$
Sales
    of Halal products
526,807
526,807
2021
At
                                            a point
in
                                            time
A$
Total
A$
Development,
    sales and distribution of 3D autostereoscopic products and conversion equipment
3,980
3,980
Sales
    of air- filter products
189,133
189,133
Total
    Revenue
193,113
193,113
2020
Over time
A$
At a point
in time
A$
Total A$
Development, sales and distribution of 3D autostereoscopic products and conversion equipment
84,713
1,342,444
1,427,157
Sales of air-filter products
-
317,472
317,472
Total Revenue
84,713
1,659,916
1,744,629
F-
27
NOTE
4. REVENUE AND SEGMENT INFORMATION (Continued)
Revenue
by geographic location
The
Group's operations are located in Malaysia. The following table provides an analysis of the Group's sales by geographical
markets based on locations of customers:
Consolidated
December 31,
2022
A$
December 31,
2021
A$
December 31,
2020
A$
Malaysia
526,807
78,123
-
Hong Kong
-
3,980
1,366,200
China
-
6,846
60,956
USA
-
104,164
-
Korea
-
-
315,034
Other
-
-
2,439
526,807
193,113
1,744,629
Non-current
assets by geographic location
Consolidated
December 31,
    2022
A$
December
    31, 2021
A$
December 31,
    2020
A$
Australia
968
562,500
-
USA
20,910,964
4,599,618
-
Malaysia
832,170
-
-
Canada
708,117
-
-
Hong Kong
-
1,946,263
262,626
China
-
4,138,043
2,139,605
Korea
3,257,187
10,562,521
4,915,447
25,709,406
21,808,945
7,317,678
Major
customers
For
the year ended December 31, 2022, the Group has
two
individual customers (2021 and 2020:
two
and
four
respectively) with revenues comprising
more than
10
% of Group's revenues and their respective receivables due from these customers are disclosed below:
December
    31, 2022
December
    31, 2021
December
    31, 2020
Percentage
of
Revenue
Balance
due
A$
Percentage
of
Revenue
Balance
due
A$
Percentage
of
Revenue
Balance
                                            due
A$
Customer A
-
-
-
-
16.23
%
-
Customer B
-
-
53.93
%
104,645
-
-
Customer C
-
-
40.45
%
78,483
-
-
Customer D
-
-
-
-
41.23
%
628,621
Customer E
-
-
-
-
18.05
%
314,892
Customer F
-
-
-
-
10.87
%
179,338
Customer G
72.39
%
339,630
-
-
-
-
Customer H
16.27
%
84,253
-
-
-
-
F-
28
NOTE
4. REVENUE AND SEGMENT INFORMATION (Continued)
Segment
information for the reporting period is as follows:
Consolidated
For
    the year ended 31 December 2022
Sales
                                            of electronic
glass
A$
Sales
                                            of air- filter
products
A$
Sales
                                            of Halal products
A$
Provision of
                                            credit
risk
analysis
A$
Provision
                                            of
consultancy
A$
NFT
A$
Corporate
A$
Total
A$
Revenue
Revenue
    from operating activities
-
-
526,807
-
-
-
-
526,807
Interest
    income
-
-
6
1
1
-
567,590
567,598
Gain
    on disposal of Investment in Equity Instrument
-
-
-
-
-
-
782,023
782,023
Loss
on fair value changes in investment
-
-
-
-
-
-
(
225,000
)
(
225,000
)
Other
    income
-
-
-
-
2,878
-
-
2,878
Segment
    revenue
-
-
526,813
1
2,879
-
1,124,613
1,654,306
Cost of sales
-
-
(
687,477
)
-
-
-
-
(
687,477
)
Employee
    benefit expenses
(
120,985
)
-
(
197,980
)
(
107,035
)
(
381,985
)
(
141,148
)
(
513,863
)
(
1,462,996
)
Depreciation
    and amortization expenses
(
407,155
)
(
1,133,397
)
(
191,155
)
(
33,213
)
(
21,552
)
(
65,509
)
(
141,026
)
(
1,993,007
)
Professional
    and consulting expenses
(
56,225
)
(
184,930
)
(
70,671
)
(
11,332
)
(
489,050
)
(
157,312
)
(
5,263,462
)
(
6,232,982
)
Travel
    and accommodation expenses
(
14,917
)
-
(
136,288
)
-
(
27
)
-
(
8,551
)
(
159,783
)
Other
    operating expenses
(
30,749
)
(
6,957
)
(
174,394
)
5,673
(
84,166
)
(
93,183
)
(
456,548
)
(
840,324
)
Finance
    costs
(
129,458
)
(
38,194
)
(
13,037
)
-
(
17,640
)
-
(
718,051
)
(
916,380
)
Share on losses
    of associates
-
-
-
(
322,893
)
-
-
-
(
322,893
)
Gain
    disposal of subsidiaries
51,143
-
-
-
386
-
10,500
62,029
Gain
    on deemed disposal of subsidiary
-
-
-
-
-
-
144,827
144,827
Provision
    for the inventory
-
-
(
96,197
)
-
-
-
(
1,025,591
)
(
1,121,788
)
Provision
    for bad debt
-
(
102,308
)
-
-
-
-
-
(
102,308
)
Written
    off of property, plant and equipment
-
-
-
-
-
-
(
93,183
)
(
93,183
)
Loss
    on fair value change in warrant
-
-
-
-
-
-
(
3,566,433
)
(
3,566,433
)
Exchange
    gain/(loss)
1,851
29,577
74,585
(
4
)
(
50,800
)
-
1,720,680
1,775,889
Segment
    expenses
(
706,495
)
(
1,436,209
)
(
1,492,614
)
(
468,804
)
(
1,044,834
)
(
457,152
)
(
9,910,701
)
(
15,516,809
)
Segment
    operating (loss)/ profit
(
706,495
)
(
1,436,209
)
(
965,801
)
(
468,803
)
(
1,041,955
)
(
457,152
)
(
8,786,088
)
(
13,862,503
)
Segment
    assets 2022
20,910,964
5,557,525
5,215,538
-
-
510,522
25,275,654
57,470,203
Segment
    liabilities 2022
(
1,392
)
(
508,660
)
(
1,899
)
-
-
(
527
)
(
14,038,713
)
(
14,551,191
)
F-
29
NOTE
4. REVENUE AND SEGMENT INFORMATION (Continued)
Consolidated
For
    the year ended December 31, 2021
Development,
sale and
distribution
of 3D
displays, conversion
equipment,
software
and others
A$
Sales
                                            of electronic glass
A$
Sales
    of air- filter products
A$
Provision
                                            of credit risk analysis
A$
IoT
A$
Corporate
A$
Total
A$
Revenue
Revenue
    from operating activities
3,980
-
189,133
-
-
-
193,113
Interest
    income
18,859
-
-
5
-
-
18,864
Fair
    value change in derivative financial instruments
-
-
-
-
-
(
842,463
)
(
842,463
)
Other
    income
-
-
-
-
39,731
296,076
335,807
Segment
    revenue
22,839
-
189,133
5
39,731
(
546,387
)
(
294,679
)
Cost of sales
2,721
6,654
140,072
-
-
-
149,447
Employee
    benefit expenses
215,757
105,680
-
10,925
550,817
730,743
1,613,922
Depreciation
    and amortization expenses
109,325
913
1,049,125
-
25,976
141,472
1,326,811
Professional
    and consulting expenses
5,802
8,772
36,881
307,700
1,179,003
837,880
2,376,038
Travel
    and accommodation expenses
7,980
65,808
-
10,633
919
6,045
91,385
Other
    operating expenses
1,534,404
92,035
23,855
66,372
692,327
(
1,683,283
)
725,710
Provision
    for written off inventory
(
9,439
)
-
-
-
-
-
(
9,439
)
Provision
    for bad debts
-
-
14,390
-
-
-
14,390
(Gain)/
    Loss disposal of subsidiaries
(
6,927,976
)
-
-
-
-
4,929,707
(
1,998,269
)
Finance
    costs
16,763
60,448
3,009
-
(
33,335
)
1,954,067
2,000,952
Segment
    expenses
(
5,044,663
)
340,310
1,267,332
395,630
2,415,707
6,916,631
6,290,947
Segment
    operating profit/ (loss)
5,067,502
(
340,310
)
(
1,078,199
)
(
395,625
)
(
2,375,976
)
(
7,463,018
)
(
6,585,626
)
Segment
    assets 2021
-
15,645,858
6,417,042
2,049,261
767,670
210,580
25,090,411
Segment
    liabilities 2021
-
(
1,737,509
)
(
457,741
)
(
808,980
)
(
287,802
)
(
7,842,009
)
(
11,134,041
)
F-
30
NOTE
4. REVENUE AND SEGMENT INFORMATION (Continued)
Consolidated
For
    the year ended December 31, 2020
Development,
sale and
distribution
of 3D
displays,
conversion
equipment,
software
and others
A$
Sales
    of air-
filter products
A$
Consultancy
services
A$
Corporate
A$
Total
A$
Revenue
Revenue
    from operating activities
1,427,157
317,472
-
-
1,744,629
Interest
    income
6,197
-
-
-
6,197
Fair
    value change in derivative financial instruments
-
-
-
2,312,197
2,312,197
Other
    income
82,561
-
-
-
82,561
Segment
    revenue
1,515,915
317,472
-
2,312,197
4,145,584
Cost of sales
1,155,006
156,560
-
-
1,311,566
Employee
    benefit expenses
1,570,626
-
241,914
400,103
2,212,643
Depreciation
    and amortization expenses
1,897,243
179,144
2,307
68
2,078,762
Professional
    and consulting expenses
(
116,977
)
-
634,186
856,698
1,373,907
Travel
    and accommodation expenses
24,436
-
2,246
14,213
40,895
Other
    operating expenses
734,523
1,196
40,476
334,945
1,111,140
Provision
    for bad debt
58,932
-
-
-
58,932
Provision
    for inventory written off
(
17,671
)
-
-
-
(
17,671
)
Loss
    disposal of subsidiaries
(
22,206,347
)
-
-
22,235,337
28,990
Plant
    and equipment written off
-
-
-
110
110
Provision
    for impairment loss on intangible assets
3,459,340
-
-
-
3,459,340
Development
    projects written off
930,356
-
-
-
930,356
Finance
    costs
408,054
-
-
1,692,218
2,100,272
Segment
    expenses
(
12,102,479
)
336,900
921,129
25,533,692
14,689,242
Segment
    operating (loss) / profit
13,618,394
(
19,428
)
(
921,129
)
(
23,221,495
)
(
10,543,658
)
Segment
    assets 2020
2,070,047
6,529,733
2,337,630
2,016,256
12,953,666
Segment
    liabilities 2020
5,015,497
2,733,042
5,888,659
(
5,589,384
)
8,047,814
F-
31
NOTE 5.
OTHER INCOME
Consolidated
December 31,
2022
A$
December 31,
2021
A$
December 31,
2020
A$
Government grant
-
-
82,082
Waive of debts
-
310,789
-
Underwriting fee from investment
-
25,000
-
Sundry income
2,878
18
479
2,878
335,807
82,561
NOTE 6.
FINANCE COSTS
Consolidated
December 31,
2022
A$
December 31,
2021
A$
December 31,
2020
A$
Bank overdraft and borrowing interest
26,290
-
37,091
Interest on revolving loan
-
16,763
228,627
Interest on operating lease liability
132,465
88,818
32,526
Interest on convertible bonds
-
-
109,811
Interest on convertible
    promissory notes (Note 19)
757,625
1,895,371
1,692,217
916,380
2,000,952
2,100,272
F-
32
NOTE 7.
LOSS BEFORE INCOME TAX
Consolidated
December 31,
2022
A$
December 31,
2021
A$
December 31,
2020
A$
Employee
    benefit expenses:
-
    Wages and salaries
784,105
851,073
1,482,072
-
    Staff welfare
14,286
-
-
-
    Defined contribution superannuation plan expenses
9,594
32,106
83,441
-
    Less: Labor cost allocated to development projects
-
-
(
133,702
)
807,985
883,179
1,431,811
-
    Executive directors' remuneration
575,806
574,371
722,157
-
    Non-executive directors' remuneration
79,204
156,372
58,675
655,010
730,743
780,832
Total
    employee benefit expenses
1,462,995
1,613,922
2,212,643
Depreciation
    and amortization of non-current assets:
-
    Leasehold improvements
21,552
18,978
10,385
-
    Office furniture and equipment
2,985
118,143
179,140
- Machinery
1,133,397
1,049,125
172,982
-
    Right of use assets
545,196
140,565
299,981
-
    Intangible assets
289,877
-
1,416,274
Total
    depreciation and amortization
1,993,007
1,326,811
2,078,762
Other
    Expenses:
Allowances
    for bad debts
102,308
14,390
58,932
Rental
    expense on operating lease
81,178
116,406
126,382
Provision
    for inventory
1,121,788
-
-
Reversal
    of allowance for inventory obsolescence
-
(
9,439
)
(
17,671
)
Plant
    and equipment written off
93,183
-
110
Development
    projects written off
-
-
930,356
Provision
    for impairment loss on intangible assets
-
-
3,459,340
Selling
    costs
68,546
-
-
Other
    operating expenses
479,057
378,500
480,015
Other
    expenses
211,543
142,482
310,360
2,157,603
642,339
5,347,824
Other
    (gains)/ losses:
Gain
    on deemed disposal of subsidiaries
(
144,827
)
-
-
(Gain)/
    loss on disposal of subsidiaries
(
62,029
)
(
1,998,269
)
28,990
Exchange
    (gain)/ loss
(
1,775,889
)
(
88,322
)
194,383
Total
    other gains/ (losses)
(
1,982,745
)
(
2,086,591
)
223,373
Audit
    and review of financial statements:
-
    statutory audit of the Group in Australia
2,387
-
25,000
- audit of the Group in USA
264,947
185,272
76,780
-
    statutory audit of the subsidiaries
-
10,922
-
-
    review for other reporting purposes
50,924
87,130
18,822
Total
    audit and review fees
318,258
283,324
120,602
F-
33
NOTE 8.
INCOME TAX EXPENSE
Consolidated
December 31,
                                            2022
A$
December 31,
                                            2021
A$
December 31,
                                            2020
A$
Income tax expenses
-
-
-
Deferred tax expenses
-
-
-
Income tax expenses
-
-
-
(a) The prima-facie
tax on loss before income tax is reconciled to the income tax expense as follows:
Consolidated
December 31,
2022
A$
December 31,
2021
A$
December 31,
2020
A$
Numerical reconciliation of income tax expense to prima facie tax payable
Loss before
    income tax
(
13,862,503
)
(
6,585,626
)
(
10,543,548
)
Income tax expenses on loss before income tax at
30
%
4,158,751
1,975,688
3,163,064
Difference in overseas tax rates
1,265,854
(
401,475
)
(
148,299
)
Less the tax effect of:
Tax losses and temporary
    differences for the year for which no deferred tax is recognized
(
5,424,605
)
(
1,574,213
)
(
3,014,765
)
Income tax expenses
-
-
-
(b)
Deferred tax liabilities arising from temporary differences and unused tax losses can be summarized as follows:
Consolidated
December 31,
2022
A$
December 31,
2021
A$
Balance brought forward
-
(
13,668
)
Exchange difference
-
13,668
Total
-
-
(c)
Unrecognised deferred tax assets
Consolidated
2022
2021
A$
A$
Deferred tax assets have not been recognised
    in respect of the following items:
i)  Temporary differences at
27.5
% (2021:
16.6
%)
453,404
208,691
ii) Tax losses at
25.5
% (2021:
21.7
%)
12,532,777
8,145,506
12,986,182
8,354,197
Tax
losses do not expire under current tax legislation. Deferred tax assets have not been recognised in respect of these losses because it
is not probable that future taxable profit will be available against which the Group can utilise the benefits from the deferred tax assets.
(d)
There was no income tax payable in the consolidated statements of financial position in years 2022 and 2021.
F-
34
NOTE
9. DIVIDENDS
No
dividends were declared and paid during the financial year ended December 31, 2022 (2021:
Nil
).
NOTE
10. LOSS PER SHARE
Consolidated
December
    31,
2022
December
    31,
2021
December
    31,
2020
Loss after income tax attributable to shareholders
A$
(
12,615,504
)
A$
(
5,771,510
)
A$
(
10,034,077
)
Number of ordinary shares
20,524,754
9,329,420
6,513,671
Weighted average number of ordinary shares on issue
16,448,111
8,292,403
4,311,360
Basic and diluted loss
    per share
A$
(
0.77
)
A$
(
0.70
)
A$
(
2.33
)
NOTE 11.
TRADE RECEIVABLES, OTHER RECEIVABLES AND OTHER CURRENT ASSETS
(a) Trade
receivables
Consolidated
December 31,
2022
A$
December 31,
2021
A$
Trade receivables
951,890
480,095
Less: Allowances for
    doubtful debts
(
100,572
)
(
14,456
)
851,318
465,639
(i) Ageing
Analysis
The ageing
analysis of trade receivables is as follows:
Consolidated
December 31,
2022
A$
December 31,
2021
A$
Current (not p
ast due)
141,117
-
Overdue: less than 1 month
341,479
190,969
Overdue: 1 month - 3 months
-
-
Overdue: 3 months
469,294
289,126
951,890
480,095
(ii) Trade
receivables which are past due but not impaired
Included
in the Group's trade receivable balances are debtors with an aggregate carrying amount of A$
810,773
(2021: A$
480,095
) which are
past due at the end of the reporting period for which the Group has made provision for impairment loss of A$
100,572
(2021: A$
14,456
).
The
carrying value of trade receivables is considered reasonable approximation of fair value to the short-term nature of the balance.
The
maximum exposure to credit risk at the reporting date is the fair value of each class of receivables in the consolidated financial statements.
Refer to Note 30(e) for further details of credit risk management.
F-
35
NOTE
11. TRADE RECEIVABLES, OTHER RECEIVABLES AND OTHER CURRENT ASSETS (continued)
(b) Other
receivables
Consolidated
December 31,
    2022
A$
December 31,
    2021
A$
Other receivables
2,990,582
20,482
(c) Other
current assets
Consolidated
December 31,
2022
A$
December 31,
2021
A$
Prepayments
59,751
-
Trade deposits
503,689
432,236
Other deposits
1,921,773
1,574,128
VAT receivable
273
272
2,485,486
2,006,636
NOTE 12.
INVENTORIES
Inventories
consist of the following:
Consolidated
December 31,
2022
A$
December
    31,
2021
A$
Finished goods – Halal products
513,582
-
Finished goods – displays and other products
6,743,531
-
Provision for inventories
(
1,106,092
)
-
Total
6,151,021
-
F-
36
NOTE 13.
LOAN RECEIVABLE
Consolidated
December 31,
2022
A$
December
    31,
2021
A$
Loan receivable
10,522,456
-
Loan interest receivable
157,837
-
10,680,293
-
On
September 15, 2022 the Company completed the sale of
100
% of its equity interest in eGlass Technologies Ltd ("eGlass") to
Capital Stone Holdings Limited ("Purchaser") for US$
6.8
million ("Consideration"). The Purchaser agreed to pay
the Consideration by issuing to the Company a debt instrument ("Loan"), which bears interests of
5
% per annum, repayable
in
2
years and secured against the shares of eGlass. The Purchaser has indicated an intention to list eGlass on the Australia Securities
Exchange ("ASX") by July 2024. Pursuant to the sale purchase agreement between the parties, the Purchaser has the right to
pay the Loan by giving the Company the number of shares in eGlass calculated by dividing the amount of outstanding loan by
10
% discount
to the then 5-day volume weighted average closing price ("VWAP"); provided that such price may not be greater than the
120
%
of the IPO Price. Alternatively, the Company has the right to have the Purchaser repay the Loan by transferring to the Company the number
of shares in eGlass calculated by dividing the amount of outstanding loan by the IPO Price. Any outstanding loan amount that could not
be fully repaid by the eGlass shares would be settled by cash.
NOTE 14.
INVESTMENT IN AN ASSOCIATE
Consolidated
December 31,
2022
A$
December
    31,
2021
A$
Interest in associate
257,346
-
Due from an associate
    company
698,323
-
955,669
-
The
following information contains only the particulars of a material associate, which is unlisted corporate entity whose quoted market price
is not available:
Name
    of Associates
Country
    of
Incorporation
Principal
    Activities
Paid
    Up Capital
Percentage Owned
2022
2021
Greifenberg
    Digital Limited
Canada
Investment holding
US$
2,087,000
23.96
%
(Direct)
-
Summarised
financial information in respect of the Group's associate company is set out below. The summarised financial information below
represents amounts in associate' financial statements prepared in accordance with IFRS Accounting Standard.
As at 31
    December
2022
2021
US$
US$
Current assets
85,420
-
Non-current assets
1,656,298
-
Current liabilities
(
983,596
)
-
Net assets
758,122
-
Group share of net assets
23.96
%
-
Year ended 31 December
US$
181,646
-
Revenues, net
US$
90,000
-
Loss after tax
US$
(
865,548
)
-
Other
than as disclosed in Note 31(b), the non-trade amounts due from associate is unsecured,
7
% interest bearing and repayable on demand.
F-
37
NOTE 15.
AMOUNTS DUE FROM FORMER GROUP COMPANIES
Consolidated
December 31,
2022
A$
December
    31,
2021
A$
Amounts due
    from former group companies - net
7,829,668
-
As
at December 31, 2022 and 2021, the non-trade amounts due from former group companies include an amount of A$
8,070,206
(US$
5.5
million)
relating to convertible bonds issued by the Company, which are non-interest bearing, unsecured and payable on the maturity
date of the convertible bonds, details are set out in Note 19(a). The other amount due to former group companies are unsecured, interest
at
5
% per annum and repayable on demand. During the year, the interest charged by former group companies amounted to A$
2,185
.
NOTE 16.
PLANT AND EQUIPMENT
Consolidated
Leasehold
                                            Improvements
A$
Fixtures and
                                            Equipment
A$
Machinery
A$
Total
A$
As of December 31, 2020
Cost
-
710,621
7,224,551
7,935,172
Accumulated depreciation
-
(
447,995
)
(
169,499
)
(
617,494
)
Carrying amount as of December 31, 2020
-
262,626
7,055,052
7,317,678
Year ended December 31, 2021
Opening carrying amount
-
262,626
7,055,052
7,317,678
Additions
42,392
28,717
-
71,109
Disposals
-
(
164,829
)
-
(
164,829
)
Depreciation expenses
(
18,978
)
(
118,143
)
(
1,049,125
)
(
1,186,246
)
Exchange difference
(
452
)
14,341
390,133
404,022
Closing carrying amount as of December 31,
    2021
22,962
22,712
6,396,060
6,441,734
As of December 31, 2021
Cost
42,392
199,798
7,655,465
7,897,655
Accumulated depreciation
(
19,430
)
(
177,086
)
(
1,259,405
)
(
1,455,921
)
Carrying amount as of December 31, 2021
22,962
22,712
6,396,060
6,441,734
Year ended December 31, 2022
Opening carrying amount
22,962
22,712
6,396,060
6,441,734
Additions
-
113,381
-
113,381
Disposals
-
(
21,963
)
(
2,420,418
)
(
2,442,381
)
Write-off
-
(
93,183
)
-
(
93,183
)
Depreciation expenses
(
21,552
)
(
2,985
)
(
1,133,397
)
(
1,157,934
)
Exchange difference
(
1,410
)
(
530
)
414,925
412,985
Closing carrying amount as of December 31,
    2022
-
17,432
3,257,170
3,274,602
As of December 31, 2022
Cost
-
23,691
5,652,175
5,675,866
Accumulated depreciation
-
(
6,259
)
(
2,395,005
)
(
2,401,264
)
Carrying amount as of December 31, 2022
-
17,432
3,257,170
3,274,602
F-
38
NOTE 17.
INTANGIBLE ASSETS
Consolidated
Technologies
    and Knowhow
A$
Patents
    and Trademark
A$
Software
    and License
A$
Total
A$
Cost
As of January 1, 2021
6,217,824
236,528
486,864
6,941,216
Additions
1,900,589
-
-
1,900,589
As of December 31, 2021
8,118,413
236,528
486,864
8,841,805
As of January 1, 2022
8,118,413
236,528
486,864
8,841,805
Additions
1,569,438
-
541,248
2,110,686
Disposal
(
2,578,188
)
-
-
(
2,578,188
)
Write-off
(
6,217,824
)
(
236,528
)
(
486,864
)
(
6,941,216
)
Exchange difference
28,915
-
-
28,915
As of December 31, 2022
920,754
-
541,248
1,462,002
Accumulated Amortization
    and Impairment Losses
As of January 1, 2021 and as of
December 31, 2021
(
6,217,824
)
(
236,528
)
(
486,864
)
(
6,941,216
)
As of January 1, 2022
(
6,217,824
)
(
236,528
)
(
486,864
)
(
6,941,216
)
Amortisation
(
223,815
)
-
(
66,062
)
(
289,877
)
Disposal
108,515
-
-
108,515
Write-off
6,217,824
236,528
486,864
6,941,216
Exchange difference
(
15,269
)
-
1,123
(
14,146
)
As of December 31, 2022
(
130,569
)
-
(
64,939
)
(
195,508
)
Carrying Amount
As of December 31, 2022
790,185
-
476,309
1,266,494
As of December 31, 2021
1,900,589
-
-
1,900,589
F-
39
NOTE
18. TRADE AND OTHER PAYABLES
Consolidated
December 31,
2022
A$
December 31,
2021
A$
Trade payables
140,847
142,325
Accruals
83,693
1,014,368
Amount due to directors (i)
404,472
266,589
Consultancy fees
3,011
355,321
Other payables
388,576
646,114
1,020,599
2,424,717
(i)
The amount due to directors are non-trade in nature, unsecured, non-interest bearing and repayable on demand.
NOTE
19. CONVERTIBLE PROMISSORY NOTES
Consolidated
December 31,
2022
A$
December 31,
2021
A$
Convertible promissory notes:
Entered
    during the year (note a)
7,554,633
-
Converted
    during the year (note b)
-
4,311,416
7,554,633
4,311,416
(a)
Convertible
                                        promissory notes entered during the year
Consolidated
December 31,
2022
A$
December 31,
2021
A$
Face value of convertible promissory
    notes issued from July to December 2022 (note i)
8,070,206
-
Debt discount (Note
    23)
(
870,546
)
-
Liability component on initial recognition
7,199,660
-
Interest accrued
300,082
-
Exchange differences
54,891
-
Carrying value as at end of year
7,554,633
-
Note
(i)
From
July to December 2022, the Company issued a total of approximately US$
5.5
million convertible notes ("Note(s)"). The Notes
are interest free, unsecured and convertible into shares of eGlass Technologies Ltd. ("eGlass"), a former subsidiary company
of the Company, on the date eGlass receives notice from Australia Securities Exchange ("ASX") that it will be admitted to
the official list of ASX, at a conversion price equal to
25
% discount to the IPO Price.
However,
if by the first anniversary of the date of the issuance of the Note, eGlass has not received notice from ASX that it will be admitted
to the official list of ASX, all Notes, according to the time of the one year anniversary, will then as appropriate, convert to shares
of the Company based on then 30-day VWAP multiplied by
90
%.
In
addition, each noteholder shall receive warrants ("Warrant") equal to the amount of the Note to subscribe for one share in
eGlass at the IPO Price for a period of one year after the IPO, provided that eGlass is listed on the ASX. The Warrants are assignable
and transferable prior to the IPO. If eGlass is not listed on the ASX, the Warrants will automatically expire.
As
at the date of this Report, eGlass has not been admitted to the official list of ASX.
F-
40
NOTE
19. CONVERTIBLE PROMISSORY NOTES (Continued)
(b)
Convertible
                                        promissory notes converted to shares during the year
Consolidated
December 31,
2022
A$
December 31,
2021
A$
Carrying value as at January 1
4,311,416
2,196,049
Interest accrued at effective interest rate
207,861
1,895,371
Shares issued for interest payment
(
324,419
)
-
Redemption of convertible promissory note
(
4,714,820
)
-
Exchange differences
519,962
219,996
Carrying value as at December 31
-
4,311,416
Note (ii)
On
January 20, 2020, the Company entered into a Convertible Promissory Note Purchase Agreement the ("CN Agreement"), with an
independent third party ("Noteholder"). Pursuant to CN Agreement, the Noteholder purchased from the Company a
10
% convertible
promissory note (the "Promissory Note") in the principal amount of HK$
14
million (equivalent to approximately A$
2.6
million)
maturing in
two
(2)
years
from the date of the agreement. The Noteholder has the right to convert the principal amount to shares in the
Company at a fixed conversion price of US$
5.00
, subject to adjustment, per share over the term of the Promissory Note.
In
October 2020, the Group settled the interest accrued of $
174,811
by issuing
46,741
shares to the Noteholder.
On
January 19, 2022, the Noteholder converted the Promissory Note and accrued interest to a total of
664,871
shares in the Company.
Note
(iii)
On
August 6, 2020, the Company entered into a second Convertible Promissory Note Agreement ("the Second CN Agreement") with
a third party ("Second Noteholder"). Pursuant to the Second CN Agreement, the holder invested US$
1,650,000
under a convertible
note (the "Second Note") without interest, maturing in
two years
from the date of the Second Note. The Second Noteholder
or the Company has the right to convert the principal into ordinary shares of the Company at a conversion price of US$
3.25
per share
over the term of the Second Note. The conversion price is subject to downward adjustment and has a floor price of US$
1.50
if the Company
sells ordinary shares below the conversion price within 12 months after the date of the Second Note. The Second Note cannot be prepaid.
The Second Noteholder agreed to waive piggyback registration rights.
The
conversion feature in convertible promissory notes were derivative liabilities based on the fact the conversion into shares could result
in a variable number of shares to be issued.
On April 13, 2022 the Second Noteholder converted the Second CN Agreement to a total of
507,692
shares in the Company.
F-
41
NOTE 20.
AMOUNTS DUE TO RELATED COMPANIES
Consolidated
December 31,
2022
A$
December 31,
2021
A$
Amounts due
    to related companies
-
247,406
As
at December 31, 2021, the non-trade amounts due to related companies are unsecured, non-interest bearing and repayable on demand.
NOTE 21.
LEASES
(a)
Right
                                            of use assets
The carrying
amount of the Group's right of use assets and the movements during the year are as follows:
Consolidated
Lease
Properties
Motor
Vehicles
Total
A$
A$
A$
As of January 1, 2021
-
-
-
Additions
2,086,229
-
2,086,229
Depreciation expenses
(
140,565
)
-
(
140,565
)
Exchange difference
13,205
-
13,205
As of December 31, 2021
1,958,869
-
1,958,869
Depreciation expenses
(
545,196
)
-
(
545,196
)
Disposal of subsidiaries
(
1,395,252
)
-
(
1,395,252
)
Exchange difference
(
18,421
)
-
(
18,421
)
As of December 31, 2022
-
-
-
(b)
Lease
                                            liabilities
Consolidated
December 31,
2022
A$
December 31,
2021
A$
Within one year
-
425,567
Two to five years
-
1,403,932
-
1,829,499
Less: Amount due within
    one year shown under current liabilities
-
(
425,567
)
Amount due after one year
-
1,403,932
Analyzed into:
Current portion
-
425,567
Non-current portion
-
1,403,932
-
1,829,499
Obligations
under operating leases carried an interest rate of
2.5
% per annum.
F-
42
NOTE
22. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME
Consolidated
December 31,
2022
A$
December 31,
2021
A$
Investment in equity instrument designated
    at FVOCI
As at January 1
562,500
500,000
Change in fair value through other comprehensive
    income
(
380,000
)
62,500
Disposal of investment
    in listed shares
(
182,500
)
-
As at December 31
-
562,500
On
February 25, 2021, the Group completed the underwriting in Oakridge International Limited ("Oakridge"), a company listed
on the Australian Securities Exchange, for
500
million shares at a subscription price of $
0.001
per share for a total subscription amount
of $
500,000
.
This
investment in equity instrument was not held for trading. Instead, they were held for medium to long-term strategic purposes. Accordingly,
the directors of the Company elected to designate this investment in equity instrument as at Fair Value Through Other Comprehensive Income
(FVOCI) as they believe that recognising short-term fluctuations in this investment's fair value in profit or loss would not be
consistent with the Group's strategy of holding this investment for long-term purposes and realising their performance potential
in the long run.
During
the year, the Company disposed of the investment in Oakridge for A$
275,000
and realised a loss of A$
225,000
.
NOTE
23. DERIVATIVE FINANCIAL INSTRUMENTS
Consolidated
December 31,
2022
A$
December 31,
2021
A$
Derivative financial liabilities:
Carrying value as at beginning
    of year
2,321,003
1,478,540
Derivative redeemeded on conversion of promissory
    notes
(
2,321,003
)
-
Derivatives embedded in the convertible promissory
    note issued (Note 19(a))
870,546
-
Fair value change in
    derivative financial instruments during the year
1,538,980
842,463
Carrying value as at
    end of year
2,409,526
2,321,003
From
July to December 2022, the Company entered into a number of Subscription Agreements ("Subscription Agreements") for US$
5.5
million (or about A$
8,125,094
) where each Subscriber will subscribe to a convertible note ("Note"). The Note is interest
free, unsecured and convertible into shares of eGlass Technologies Ltd. ("eGlass"), a then subsidiary of the Company, on
the date eGlass receives notice from the Australian Stock Exchange ("ASX") that it will be admitted to the official list
of ASX, at a conversion price equal to
25
% discount to the IPO Price. However, if by the first anniversary of the date of the Agreement,
eGlass has not received notice from ASX that it will be admitted to the official list of ASX, all Notes will convert to shares of the
Company based on then 30-day VWAP multiplied by
90
%.
As
at December 31, 2021, the derivatives related to two convertible promissory notes ("CN Notes") entered into during 2020 (details
are set out in Note 19) were revalued using the weighted average assumptions: volatility
90.8
% and
72.80
%, the weighted expected term
of
two years
, a discount rate of
3.51
% and a dividend yield of
0
%. In 2022 these CN Notes were converted and the underlying derivatives
were released.
F-
43
NOTE
23. DERIVATIVE FINANCIAL INSTRUMENTS (Continued)
For
the December 31, 2021 balance, the Group departed from IFRS 9 for certain disclosures for the note issued January 20, 2020 as not doing
so would be misleading to the readers of the consolidated financial statements as it would greatly inflate the activity on the 2020 consolidated
statement of activity but have no effect on the consolidated balance sheet or on the net loss of the Group. As such, the Group determined
it was appropriate to present the change in fair value of this derivative instrument, net of interest expense recorded at the time of
issuance.
NOTE
24. WARRANT LIABILITIES
Consolidated
December 31,
2022
A$
December 31,
2021
A$
Warrant
    liabilities
3,566,433
-
On
January 3, 2022, the Company entered into convertible note purchase agreements raising a total of US$
10
million by the issuance of US$
10
million convertible notes ("Note"). Each noteholder received a warrant representing
80
% of the amount of the Note, raising
an additional US$
8
million if all the warrants are exercised. The warrants are for a term of
2
years from the date of the convertible
notes and can be exercised at US$
3.74
for each share. Under the warrant agreement, the warrant holder cannot exercise the warrant to
subscribe for shares in the Company if such exercise would take the warrant holder over
4.99
% shareholding in the Company.
On
August 2, 2022, the Company entered into private placing agreements raising a total US$
3.2
million by the issuance of
2,539,682
shares
in the Company at a price of US$
1.26
per share. In addition, each investor received a warrant representing
100
% of the subscription amount,
raising an additional US$
3.2
million if all the warrants are exercised. The warrants are for a term of
2
years from the date of the Agreement
and can be exercised at US$
1.26
for each share. Under the warrant agreement, the warrant holder cannot exercise the warrant to subscribe
for shares in the Company if such exercise would take the warrant holder over
4.99
% shareholding in the Company.
NOTE
25. CONTROLLED ENTITIES
As
at December 31, 2022, the significant entities controlled by the Company are as follows:
Name
    of Subsidiary
Country
    of
Incorporation
Principal
    Activities
Paid
    Up
Capital
Percentage
Owned
2022
2021
CIMC
    Marketing Pty Limited
Australia
Management services & Investment holding
A$
1
100
%
(Direct)
100
%
(Direct)
IMTE
    Asia Limited
Hong Kong
Dormant
HK$
1
100
%
(Direct)
100
%
(Direct)
IMTE
    Malaysia Sdn. Bhd.*
Malaysia
Administrative services
and sales of products
MYR
100
100
%
(Direct)
-
Itana
    Holdings Limited
Canada
Investment holding
US$
1
100
%
(Direct)
100
%
(Direct)
Renfrew
    International Limited
United States
Manufacture of electronic glass
US$
1
100
%
(Direct)
100
%
(Direct)
Lonsdale
    International Limited
United States
Investment holding
US$
1
100
%
(Direct)
100
%
(Direct)
Merit
    Stone Limited*
British Virgin Islands
Investment holding
US$
100
100
%
(Direct)
-
Ohho
    International Limited*
Canada
Sale of filter plates and air filter product
US$
1,290
51
%
(Direct)
-
F-
44
NOTE 25.
CONTROLLED ENTITIES (Continued)
Name
    of Subsidiary
Country
    of
Incorporation
Principal
    Activities
Paid
    Up
Capital
Percentage
Owned
2022
2021
Ouction
    Digital Limited*
Canada
Provision of digital trading platform and sale of digital asset
US$
1,666,666
60
%
(Direct)
-
World
Integrated Supply Ecosystem Sdn. Bhd.*
Malaysia
Sales of Halal products
MYR
5,000,000
60
%
(Indirect)
-
Smartglass
    Limited#
Hong Kong
Manufacturing, sale and distribution of switchable glass and consultancy services
HK$
8
-
100
% (Direct)
Smart
    (Zhenjiang) Intelligent Technology Limited#
P.R.C
Marketing, manufacturing and sales of electronic glass
RMB
5,000,000
-
100
% (Indirect)
Grand
    Dynasty Limited#
Hong Kong
Investment holding
HK$
1
-
100
% (Direct)
Grand
    Dynasty (Zhenjiang) Co., Limited#
P.R.C
Dormant
RMB
1
-
100
% (Indirect)
IMTE
    Limited#
Hong Kong
Treasury and administrative services
HK$
1
-
100
% (Direct)
Sunup
    Holdings Limited#
Hong Kong
Manufacturing of filter plates
US$
1,290
-
51
% (Direct)
Sunup
    Korea Limited#
Hong Kong
Sale of filter plates and air filter products
US$
0.13
-
51
% (Indirect)
eGlass
    Technologies Ltd*#
Australia
Investment holding
US$
11,617,008
-
-
Greifenberg
    Digital Limited^
Canada
Investment holding
US$
2,087,000
-
40.75
% (Direct)
Greifenberg
    Analytics Limited^
Canada
Online analytic financial research services
US$
1
-
40.75
% (Indirect)
Greifenberg
    Capital Limited^
Hong Kong
Dormant
HK$
1
-
40.75
% (Indirect)
*
Established during the year
#
Disposed during the year
^
Disposed and became an associated company during the year
F-
45
NOTE 26.
BUSINESS COMBINATIONS
(a)
Disposal
                                            of subsidiaries
During
the year ended December 31, 2022, the Group disposed eGlass Technologies Ltd, Smartglass Limited and Smart (Zhenjiang) Intelligent Technologies
Limited which realized a gain on disposal of A$
51,143
. In addition the Group disposed a number of subsidiaries due to a reorganization
of the group structure which realized a gain of A$
10,886
. In 2021, the Group disposed 6 subsidiaries and realized a gain of A$
1,998,269
.
The detail of the net gain / (loss) on the disposals during the year are set out below:
Consolidated
2022
2021
2020
A$
A$
A$
Total
    disposal consideration
10,101,944
538
25,129
Carrying
    amount of net asset sold (note(i) below)
(
9,720,554
)
(
270,908
)
(
230,294
)
Gain/
    (loss) on sales before income tax and reclassification of foreign currency translation reserve
381,390
(
270,370
)
255,423
Reclassification
    of foreign currency transaction reserve
(
319,361
)
645,399
(
26,871
)
Non-controlling
    interest
-
1,623,240
(
257,542
)
Gain/
    (loss) on disposal after income tax
62,029
1,998,269
(
28,990
)
(i)
Net
                                            assets disposed of:
Consolidated
2022
2021
2020
A$
A$
A$
Plant and equipment
2,442,381
164,829
284,240
Development projects
-
-
2,864,052
Intangible assets
-
-
4,790,784
Right of use assets
369,688
-
865,996
Right of use assets - long term
1,025,564
-
-
Cash and bank balances
5,396,428
32,927
99,061
Inventories
-
208,737
400,806
Trade and others receivable
23,923
689,336
603,923
Other deposit and prepayment
7,440,451
779,821
1,664,343
Amount due from fellow subsidiaries
278,337
-
-
Trade and other liabilities
(
559,658
)
(
1,560,899
)
(
912,580
)
Amount due to a related company
-
(
4,951
)
(
6,689,290
)
Amount due to immediate holding company
(
5,336,188
)
-
-
Bank overdraft
-
-
(
929,438
)
Bank loan
-
-
(
966,747
)
Lease liabilities
(
311,624
)
-
(
925,042
)
Lease liabilities - long term
(
1,048,748
)
-
-
Deferred tax liabilities
-
(
38,892
)
(
1,380,402
)
Obligation under finance
    lease
-
-
(
33,329
)
9,720,554
270,908
(
230,294
)
F-
46
NOTE 26.
BUSINESS COMBINATIONS (Continued)
(a)
Disposal
                                            of subsidiaries (continued)
(ii)
Net
                                            cash flows from disposal of subsidiaries
Consolidated
2022
2021
2020
A$
A$
A$
Consideration
    received, satisfied in cash
10,101,944
-
25,129
Cash
    and cash equivalents of subsidiaries disposed of (included cash at bank and bank overdraft)
(
5,396,428
)
32,927
830,377
4,705,516
32,927
855,506
(b)
Deemed
                                            disposal of subsidiaries
During
the year ended December 31, 2022, the Group's equity investment in Greifenberg Digital Limited and its subsidiaries ("Greifenberg
Group") decreased from
40.75
% at December 31, 2021 to
23.96
% as at December 31, 2022. The Company did not consider the Greifenberg
Group to be under the control of the Company as it no longer exercised control in the financial management and the control of the Greifenberg
Board. Accordingly, the Group deconsolidated this subsidiary once the Company's equity interests fell below
30
% and accounted for
the Greifenberg Group as an Investment in an Associate for accounting purposes. Refer to Note 14.
The
details of the net gain on the deemed disposal of the Greifenberg Group are set out below:
Consolidated
2022
2021
A$
A$
Total deemed disposal consideration
563,970
-
Carrying amount of net
    asset sold (note(i) below)
(
1,149,207
)
-
Loss on sales before income tax and reclassification
    of foreign currency translation reserve
(
585,237
)
-
Increase in share of net assets on group restructuring
784
-
Reclassification of foreign currency transaction
    reserve
48,374
-
Non-controlling interest
680,906
-
Gain on disposal after
    income tax
144,827
-
(i)
Net assets disposed of:
Consolidated
2022
2021
A$
A$
Intangible assets
1,900,765
Cash and bank balances
14,892
-
Other deposit and prepayment
51,050
-
Amount due to a related company
127,596
-
Trade and other liabilities
(
945,096
)
-
1,149,207
-
F-
47
NOTE 26.
BUSINESS COMBINATIONS (Continued)
(b)
Deemed
                                            disposal of subsidiaries (continued)
(ii)
Net cash flows from disposal of subsidiaries
Consolidated
2022
2021
A$
A$
Deemed
    Consideration received, satisfied in investment in associate
563,970
-
Cash
    and cash equivalents of subsidiaries disposed of (included cash at bank and bank overdraft)
(
14,892
)
-
549,078
-
(c)
Acquisition
                                            of subsidiaries
On
January 31, 2022, the Company acquired
60
% of the issued capital of Joint Investment Ltd ("JIL"). Pursuant to the
agreement, the Company invested US$
1,000,000
in the JIL representing
60
% shareholdings in JIL, and the other party received
40
% of
the shareholding in JIL through their contribution in the operation, management, and business development in the NFT
business.
Details
of the purchase consideration, the net assets acquired and goodwill are as follows:
A$
Purchase consideration (refer to (b) below):
Cash paid
-
Ordinary shares issued
-
Total purchase consideration
-
The assets and liabilities recognised as a
    result of the acquisition are as follows:
Other assets
58,830
Intangible assets
346,320
Equipment
94,903
Accounts payable
(
870,645
)
Other payable
(
519
)
Net identifiable liabilities acquired
(
371,111
)
Less: non-controlling interests
(
419,520
)
Add: goodwill
790,631
Net liabilities acquired
-
NOTE 27.
ISSUED CAPITAL
(a)
Share
                                            Capital
December
    31, 2022
December
    31, 2021
December
    31, 2020
Number
of shares
A$
Number
of shares
A$
Number
of shares
A$
Ordinary Shares fully
    paid
20,524,754
89,689,805
9,329,420
48,144,406
6,513,671
32,089,997
F-
48
NOTE 27.
ISSUED CAPITAL (Continued)
(b)
Movements
                                            in ordinary share capital
Company
Number
of Shares
A$
January 1, 2020
3,377,386
18,902,029
Issue of shares for cash
1,643,406
7,121,283
Issue of shares for conversion of debt
988,408
4,122,562
Issue of shares for services
4,471
23,249
Issue of shares for
    acquisition of shares in subsidiary companies
500,000
2,060,000
Legal
    expenses in respect of issuance of shares
-
(
139,126
)
December 31, 2020
6,513,671
32,089,997
Issue of shares for services
20,512
97,282
Issue of shares for cash
2,795,237
16,019,301
Legal
    expenses in respect of issuance of shares
-
(
62,174
)
December 31, 2021
9,329,420
48,144,406
Issuance of shares for execution of share
    options
2,200,000
5,082,000
Issuance of shares for cash
7,822,771
31,424,160
Issuance of shares
    on conversion of debts
1,172,563
5,039,239
December 31, 2022
20,524,754
89,689,805
There
is only one class of share on issue being ordinary fully paid shares. Holders of ordinary shares are treated equally in all respects
regarding voting rights and with respect to the participation in dividends and in the distribution of surplus assets upon a winding up.
The fully paid ordinary shares have no par value.
During
the year 2020, the details of shares movements are as below:
Issue
of shares for cash
On
February 24, 2020, the Company issued
158,730
shares at a share price of US$
6.30
per share for a total subscription amount of US$
1,000,000
(or about A$
1,514,284
). The proceeds from this sale of shares were used for repaying debts and working capital in the Company.
On
May 12, 2020, the Company issued
126,984
shares as a result of the exercise of the warrants referred to (d) below.
On
September 15, 2020, the Company issued
450,000
shares at a share price of US$
3.00
per share for a total subscription amount of US$
1,350,000
(or about A$
1,845,000
). The proceeds from this sale of shares were used for the Company's operations and working capital.
On
December 2, 2020, the Company issued
600,000
shares at a share price of US$
3.00
per share for a total subscription amount of US$
1,800,000
(or about A$
2,442,000
). The proceeds from this sale of shares are intended to be used for working capital purposes and development of
existing and new business.
On
December 21, 2020, the Company issued
307,692
shares at a share price of US$
3.25
per share for a total subscription amount of US$
1,000,000
(or about A$
1,319,999
). The proceeds from this sale of shares were intended to be used for the new product design for the filter business.
F-
49
NOTE 27.
ISSUED CAPITAL (Continued)
(b)
Movements
                                            in ordinary share capital (continued)
Issue
of shares on conversion of debt
On
July 25, 2020, the Company issued
700,000
shares at a share price of US$
3.00
per share for payment of debt in total of HK$
16,380,000
(equivalent to about US$
2,100,000
or about A$
2,940,000
).
On
October 6, 2020, the Company issued
241,667
shares at a share price of US$
3.90
per share for payment of debt in total of HK$
5,655,000
(equivalent to about A$
1,007,751
).
On
October 6, 2020, the Company issued
46,741
shares for US$
125,852
(equivalent to about A$
174,811
) in interest payment on the Convertible
Notes.
Issue
of shares for services
On
September 15, 2020, the Company issued
4,471
shares at a share price of US$
3.81
per share for a total payment of US$
17,035
(equivalent
to about A$
23,249
) to a consultancy company for technical support services.
Issue
of shares for acquisition of subsidiary company
On
September 17, 2020, the Company issued a total of
500,000
shares at a price of US$
3.00
per share for a total payment of US$
1,500,000
(equivalent to about A$
2,060,000
) for the acquisition of
51
% equity interest in Sunup Holdings Limited.
During
the year 2021, the details of shares movements are as below:
Issue
of shares for services
On
February 2, 2021, the Company issued
17,744
ordinary shares at a share price of US$
3.6125
per share for a total of US$
64,100
(or about
A$
84,106
) to employees for performance remuneration.
On
February 5, 2021, the Company issued
2,768
ordinary shares at a share price of US$
3.6125
per share for a total of US$
10,000
(or about
A$
13,176
) to a consultant for provision of accounting and administrative services.
Issue
of shares for cash
On
February 22, 2021, the Company entered into a Securities Purchase Agreement for the sale of
625,000
shares of the Company to an investor
at a price of US$
4.00
per share for US$
2,500,000
(approximately A$
3,162,500
). The Company intends to use the net cash proceeds for working
capital and development of existing and new businesses.
On
March 4, 2021, the Company entered into subscription agreements in a private placement with twelve investors outside the United States
to subscribe a total of
573,350
shares in the Company at a price of US$
4.00
per share for a total of US$
2,293,400
(approximately A$
2,964,220
).
The Company intends to use the net cash proceeds for building out manufacturing infrastructure and working capital.
On
March 23, 2021, the Company entered into a Securities Purchase Agreement for the sale of
708,000
shares of the Company at a price of
US$
6.50
per share for US$
4,602,000
(approximately A$
6,046,320
) generating net cash proceeds of approximately US$
4,577,000
(approximately
A$
6,013,000
) after deducting estimated expenses in connection with the offering. The Company intends to use the net cash proceeds for
developing its current businesses, corporate expenditures and general corporate purposes.
F-
50
NOTE
27. ISSUED CAPITAL (Continued)
(b)
Movements
                                            in ordinary share capital (continued)
On
July 6, 2021, the Company entered into three Securities Purchase Agreements for the total sale of
888,887
ordinary shares of the Company
at a price of US$
3.15
per share for a total net cash proceeds of approximately US$
2,765,000
(approximately A$
3,846,261
) after deducting
estimated expenses in connection with the offering. The Company intends to use the net cash proceeds for the purchase of equipment for
the Company's electronic glass business and working capital.
During
the year 2022, the details of shares movements are as below:
Issue
of shares for services
On
August 23, 2022, the Company issued
2,200,000
ordinary shares at a share price of US$
1.59
for a total of US$
3,498,000
(or about A$
5,082,000
)
to consultants.
Issue
of shares for cash
In
March 2022, the Company issued
698,888
shares at a share price of US$
4.50
per share for a total subscription amount of US$
3,145,000
(or
about A$
4,242,861
). The proceeds from this sale of shares were used for the expansion of the lamination plant in USA, air filter operation,
investment in new projects and working capital.
In
April 2022, the Company issued
732,900
shares at a share price of US$
4.50
per share for a total subscription amount of US$
3,298,060
(or
about A$
4,422,963
). The proceeds from this sale of shares were used for the expansion of the lamination plant in USA, air filter operation,
investment in new projects and working capital.
On
June 29, 2022, the Company issued
646,173
shares at a share price of US$
4.50
per share for a total subscription amount of US$
2,907,786
(or about A$
4,219,510
). The proceeds from this sale of shares were used for the company's operation and working capital.
In
August 2022, the Company issued
952,381
shares at a share price of US$
1.26
per share for a total subscription amount of US$
1,200,000
(or about A$
1,723,809
). The proceeds from this sale of shares were used for the company's operation and working capital.
On
September 13, 2022, the Company issued
1,587,301
shares at a share price of US$
1.26
per share for a total subscription amount of US$
2,000,000
(or about A$
2,904,761
). The proceeds from this sale of shares were used for the company's operation and working capital.
Issue
of shares on conversion of debt
On
January 10, 2022, the Company issued
3,205,128
ordinary shares as a result of the conversion of US$
10
million convertible promissory
note dated January 3, 2022.
On
January 19, 2022, the Company issued
664,871
ordinary shares as a result of the conversion of HK$
14
million convertible promissory note
dated January 20, 2020.
On
April 13, 2022, the Company issued
507,692
ordinary shares as a result of the conversion of US$
1.65
million convertible promissory note
dated August 6, 2020.
Subsequent
to the year end to the date of this report, the details of shares movement are as below:
On
February 16, 2023, the Company issued
163,053
ordinary shares at a share price of US$
0.65
for a total of US$
105,984
(or about A$
153,270
)
to consultants.
F-
51
NOTE 27.
ISSUED CAPITAL (Continued)
(c)
Convertible
                                            Notes
During
the year 2020, the details of convertible notes movements are as below:-
On
January 20, 2020, the Company entered into a Convertible Note Purchase Agreement for an investor to purchase from the Company a
10
% convertible
promissory note ("the Note") in the principal amount of HK$
14
million (or about A$
2
.6million or about US$
1
.8million) maturing
in two (2) years from the date of the agreement. During the year the Company paid a total of US$
125,852
(or equivalent to about A$
174,811
)
in interest by issuance of
46,741
shares in the Company. Subsequent to the balance sheet date, on January 19, 2022 the noteholder converted
the Note into a total of
664,871
shares in the Company.
On
August 6, 2020, the Company entered into a convertible note purchase agreement for Nextglass Technologies Corp. to purchase from the
Company a convertible promissory note (the "NGT Note") in the principal amount of USD1,
650,000
maturing in two (2) years
from the date of the agreement. The NGT Note is interest free, non-secured, and each of the Company and noteholder has the right to convert
the NGT Note into shares in the Company at a price of US$
3.00
per share, subject to adjustment, over the term of the NGT Note. Subsequent
to the balance sheet date, the noteholder has converted the NGT Note into
507,692
shares in the Company.
During
the year 2022, the details of convertible notes movements are as below:-
On
January 3, 2022, the Company entered into convertible note purchase agreements with
8
individual investors raising a total of US$
10
million
(or about A$
13,910,256
) by the issuance of US$
10
million convertible notes ("Note"). The Note bears interests at
6
% per annum
maturing in
2
years from the date of issuance of the Note. The holder of the Note has the right to convert the principal amount to shares
in the Company at a fixed conversion price of US$
3.12
per share, subject to adjustment, over the term of the Note. Under the Note, the
holder of the Note cannot convert the shares in the Company if such conversion would take the noteholder over
4.99
% shareholding in the
Company. On the same date, the notes were converted and a total of
3,205,128
shares were issued.
From
July to December 2022, the Company entered into a number of Subscription Agreements ("Subscription Agreements") for US$
5.5
million (or about A$
8,125,094
) where each Subscriber will subscribe to a convertible note ("Note"). The Note is interest
free, unsecured and convertible into shares of eGlass Technologies Ltd. ("eGlass"), a then subsidiary of the Company, on
the date eGlass receives notice from the Australian Stock Exchange ("ASX") that it will be admitted to the official list
of ASX, at a conversion price equal to
25
% discount to the IPO Price. However, if by the first anniversary of the date of the Agreement,
eGlass has not received notice from ASX that it will be admitted to the official list of ASX, all Notes will convert to shares of the
Company based on then 30-day VWAP multiplied by
90
%.
In
addition, each Subscriber shall receive warrants ("Warrant") equal to the amount of the Note. Each Warrant can subscribe,
provided that eGlass is listed on the ASX, for
one
share in eGlass at the IPO Price for a period of
one year
after the IPO. The Warrants
are assignable and transferable prior to the IPO. If eGlass is not listed on the ASX, the Warrants will automatically expire.
(d)
Warrants
During
the year 2020, the details of warrants movements are as below:-
On
February 20, 2020, the Company entered into a Securities Purchase Agreement for the sale of
158,730
ordinary shares of the Company and
warrants ("Warrants") to purchase up to
126,984
ordinary shares. The Warrants were exercisable for the period of 12 months
from the date of issuance, at an exercise price of US$
10.50
per share. If the volume weighted average price ("VWAP") of the
Company's ordinary shares on the trading day immediately prior to the exercise date is less than US$
10.50
, then the Warrants may
be exercised at such time by means of a cashless exercise where each Warrant exercised would receive one share without any cash payment
to the Company. On May 12, 2020, all the Warrants were exercised by means of a cashless exercise.
F-
52
NOTE 27.
ISSUED CAPITAL (Continued)
(d)
Warrants
                                            (continued)
During
the year 2022, the details of warrants movements are as below:-
On
January 3, 2022 in connection with the sale of the convertible note, the Company issued to the noteholders warrants to purchase up to
2,139,032
shares raising an additional US$
8
million if all the warrants are exercised. The warrants are for a term of
2
years from the
date of the convertible notes and can be exercised at US$
3.74
for each share. Under the warrant agreement, the warrant holder cannot
exercise the warrant to subscribe for shares in the Company if such exercise would take the warrant holder over
4.99
% shareholding in
the Company.
In
connection with the private placements in August and September 2022, the Company issued to the shareholders warrants to purchase a total
of
2,539,682
shares raising an additional US$
3.2
million, if all the warrants are exercised. The warrants are for a term of
2
years from
the date of the Agreement and can be exercised at US$
1.26
for each share. Under the warrant agreement, the warrant holder cannot exercise
the warrant to subscribe for shares in the Company if such exercise would take the warrant holder over
4.99
% shareholding in the Company.
(e)
Options
On
August 17, 2022, the Company filed in accordance with the requirements under the Securities Act of 1933, as amended, in order to register
2,200,000
ordinary shares, no par value per share, issuable pursuant to the Integrated Media Technology Limited 2021 Employee Share Option
Plan adopted by the Board of Directors of the Company.
2020
Employee Share Option Plan
In
August 2020, an Employee Share Option Plan ("2020 ESOP") was approved and established by the board. The 2020 ESOP is available
to employee, consultants and eligible persons (as the case may be) of the Company as the board may in its discretion determine. The total
number of the shares which may be offered by the Company under the 2020 ESOP shall not at any time exceed
5
% of the Company's total
issued shares when aggregated with the number of shares issued or that may be issued as a result of offers made at any time during the
previous 3-year period. The shares are to be issued at a price determined by the board. The options are to be issued for no consideration.
The exercise price, duration and other relevant terms of an option is to be determined by the board at its sole discretion.
In
September 2020, the Company, subject to shareholders" approval, granted options to subscribe up to
261,000
ordinary shares for
employees, directors and consultants under the 2020 ESOP. This term of the option is two years and have vesting period of the option
holder over a two year vesting period. The exercise prices will range from US$
3.50
to US$
3.70
per share. Each option when exercised will
entitle the option holder to one ordinary share in the Company. Options will be able to be exercisable on or before an expiry date, will
not carry any voting or dividend rights and will not be transferable except on death of the option holder. In September 2021 these options
and the 2020 ESOP were cancelled by the Board.
2021
Employee Share Option Plan
In
December 2021, the Company approved a new Employee Share Option Plan ("2021 ESOP"). The 2021 ESOP is available to employee,
consultants, and eligible persons (as the case may be) of the Company [upon determined by the Remuneration Committee or other body/ person
as determined by the Board] and at the absolute discretion of the Board. The 2021 ESOP is valid for
10
years term. The shares are to
be issued at a price determined by the Board. The options are to be issued for no consideration. The exercise price, duration and other
relevant terms of an option is to determine by the Board at its sole discretion. The total number of the shares which may be offered
by the Company under the ESOP shall not at any time exceed
20
% of the Company's total issued shares when aggregated with the number
of shares issued or that may be issued as a result of offers made at any time during the previous 3-year period, the limit imposed under
the Australian Securities and Investments Commission Class Order 14/1001.
As
at December 31, 2022, the Company had no employee share option issued and outstanding in respect to the 2021 ESOP.
F-
53
NOTE
28. RESERVES
(a)
The
                                            translation reserve comprises all foreign currency differences arising from the translation
                                            of the financial statements of foreign operations to Australian dollars.
(b)
(i)
                                            In 2020, the movement in other reserves represents the release of the reserve to accumulated
                                            losses as a result of the disposal of the subsidiary Marvel Digital Limited and its subsidiaries
                                            (Note 25).
(ii)
                                            In 2021, the movement in other reserves represents the release of the reserve to accumulated
                                            losses as a result of the disposal of the subsidiary GOXD International Limited and its subsidiaries
                                            (Note 25).
(iii)
                                            In 2022, the movement in other reserves represents the release of the reserve to accumulated
                                            losses as a result of the disposal of the investment in Financial Assets at Fair Value Through
                                            other Comprehensive Income and the acquisition of a subsidies company. (Note 26(c)).
NOTE
29. COMMITMENTS
(a)
Non-cancellable
                                            operating leases
The
Group had total future minimum lease payments for rent office under non-cancellable leases falling due as follows:
Consolidated
2022
2021
A$
A$
Within one year
19,925
9,113
In the second to fifth
    years, inclusive
13,283
-
33,208
9,113
(b)
License
                                            Agreement with Versitech Limited
In
the prior year in 2021, a then subsidiary of the Company held a license agreement with Versitech Limited in respect to the sharing of
income arising from the intellectual property rights in the video encoding and transmission worldwide where certain royalty fee and sublicense
fees were to be paid under certain conditions. During the year 2021, there was no royalty and sublicense fee paid or payable to Veritech.
On December 8, 2021, the Group disposed the subsidiary holding this license agreement.
(c)
Capital
                                            commitments
As
of December 31, 2022 the Group had no capital commitment. In the prior year as of December 31, 2021, the Group had capital commitment
for purchasing lamination productions lines of A$
16,040,885
(approximately US$
11,350,000
).
F-
54
NOTE 30.
FINANCIAL RISK MANAGEMENT
(a)
Financial risk
                                 management objectives
The
Group is exposed to financial risk through the normal course of their business operations. The key risks impacting the Group's
financial instruments are considered to be interest rate risk, foreign currency risk, liquidity risk, credit risk and capital risk. The
Group's financial instruments exposed to these risks are cash and short term deposits, receivables, trade payables and borrowings.
The
Group's chief executive officer for operations monitors the Group's risks on an ongoing basis and report to the Board.
(b)
Interest rate
                                 risk management
The
Group is exposed to interest rate risk (primarily on its cash and bank balances, amount due to ultimate holding company, and borrowings),
which is the risk that a financial instrument's value will fluctuate as a result of changes in the market interest rates on interest-bearing
financial instruments.
The
Group has adopted a policy of ensuring it maintains adequate cash and cash equivalents balances available at call. These accounts currently
earn low interests.
The
sensitivity analyses below have been determined based on the exposure to interest rates at the reporting date and the stipulated change
taking place at the beginning of the financial year and held constant throughout the reporting period. A 50 basis point increase or decrease
represents management's assessment of the possible change in interest rates.
At
reporting date, if interest rates had increased/decreased by 50 basis points from the weighted average effective rate for the year, with
other variables constant, the profit for the year would have been A$
30
lower (2021: A$
1,019
lower) / A$
30
higher (2021: A$
1,019
higher).
The
following table summarizes interest rate risk for the Group, together with effective interest rates as at the reporting date.
Consolidated
Weighted
average effective
interest
rate
Floating
interest rate
A$
Non-interest
bearing
A$
Total
A$
2022
Financial Assets
Cash and bank balances
0.56
%
594
78,499
79,093
Trade and other receivables
-
4,002,844
4,002,844
Other assets
-
2,477,392
2,477,392
Due from associated company
-
698,323
698,323
Due from former group
    companies
-
7,829,668
7,829,668
Total Financial Assets
594
15,086,726
15,087,320
Financial Liabilities
Trade and other liabilities
8
%
-
1,020,604
1,020,604
Derivative financial instruments
10
%
2,409,526
-
2,409,526
Convertible promissory notes
10
%
7,554,633
-
7,554,633
Warrant liabilities
-
3,566,433
3,566,433
Total Financial Liabilities
9,964,159
4,587,037
14,551,196
F-
55
NOTE 30.
FINANCIAL RISK MANAGEMENT (Continued)
(b)
Interest rate
                                 risk management (continued)
Consolidated
Weighted
average
effective interest
rate
Floating
interest rate
A$
Non-interest
    bearing
A$
Total
A$
2021
Financial Assets
Cash and
    cash equivalents
0.18
%
203,857
70,910
274,767
Trade and other receivables
-
486,121
486,121
Other
    assets
-
13,465,831
13,465,831
Total Financial Assets
203,857
14,022,862
14,226,719
Financial Liabilities
Trade and other payables
8
%
-
2,424,717
2,424,717
Amounts due to related
    companies
-
247,406
247,406
Lease liability
2.5
%
-
1,829,499
1,829,499
Convertible
    promissory notes
10
%
4,311,416
-
4,311,416
Total Financial Liabilities
4,311,416
4,501,622
8,813,038
(c)
Foreign
                                            currency risk
The
Group has net assets denominated in certain foreign currencies as at 31 December 2022. Foreign currency denominated financial assets
and liabilities which expose the Group to currency risk are disclosed below. The amounts are those reported to key management translated
into AUD at the following closing rates, HKD
0.18776
, USD
1.46632
, RMB
0.21253
GBP
1.77274
, EUR
1.59614
KRW
0.00116
and MYR
0.33208
:
Consolidated
Short
    term exposure
Long
    term exposure
HKD
USD
GBP
EUR
MYR
KRW
HKD
USD
GBP
EUR
MYR
KRW
31 December 2022
Financial assets
-
    Cash and cash equivalents
1,893
8,488
-
36,111
29,628
-
-
-
-
-
-
-
-
    Trade and other receivables
-
3,649,082
58,713
-
84,253
-
-
-
-
-
-
-
- Inventory
-
5,637,439
-
-
513,582
-
-
-
-
-
-
-
-
    Loan receivable
-
10,522,456
-
-
-
-
-
-
-
-
-
-
    Other assets
-
2,427,950
-
36,072
13,098
-
-
-
-
-
-
-
Financial
    liabilities
-
    Trade and other liabilities
-
-
-
-
(
1,899
)
(
138,948
)
-
-
-
-
-
-
-
    Convertible promissory notes
-
(
7,554,633
)
-
-
-
-
-
-
-
-
-
-
Total
    exposure
1,893
14,690,782
58,713
72,183
638,662
(
138,948
)
-
-
-
-
-
-
F-
56
NOTE 30.
FINANCIAL RISK MANAGEMENT (Continued)
(c)
Foreign
                                            currency risk (continued)
Consolidated
Short
    term exposure
Long
    term exposure
HK$
US$
RMB
HK$
US$
RMB
December 31, 2021
Financial assets
-
    Cash and cash equivalents
70,053
187,400
13,295
-
-
-
-
    Trade and other receivables
3,279
457,798
21,851
-
-
-
-
    Other assets
63,841
13,323,142
78,576
-
-
-
Financial
    liabilities
-
    Trade and other liabilities
(
712,801
)
(
1,142,816
)
(
125,876
)
-
-
-
-
    Amounts due to related companies
-
(
247,406
)
-
-
-
-
-
    Convertible promissory notes
(
2,512,137
)
(
1,799,278
)
-
-
-
-
-
    Derivates on financial statements
(
1,220,904
)
(
1,100,099
)
-
-
-
-
Total
    exposure
(
4,308,669
)
9,678,741
(
12,154
)
-
-
-
The
following table illustrates the sensitivity of loss and equity in regard to the Group's financial assets and financial liabilities
and the HK$/AUD exchange rate, US$/AUD exchange rate and RMB/AUD exchange rate and assure "all other things being equal'.
It assumes a +/- 5% change of the AUD/HK$ exchange rate for the year ended at December 31, 2021 (2020: 5%). A +/- 5% change is considered
for the AUD/US$ exchange rate (2020: 5%). A +/- 10% change is considered for the AUD/RMB exchange rate (2020: 10%).
These percentages
have been determined based on the average market volatility in exchange rates in the previous twelve (12) months. The sensitivity analysis
is based on the Group's foreign currency financial instruments held at each reporting date and also takes into account forward
exchange contracts that offset effects from changes in currency exchange rates.
F-
57
NOTE 30.
FINANCIAL RISK MANAGEMENT (Continued)
(c)
Foreign
                                            currency risk (continued)
If
the AUD had strengthened against the HK$ by
5
% (2021:
5
%), the US$ by
5
% (2021:
5
%) and the RMB by
10
% (2021:
10
%) respectively then
this would have had the following impact:
Consolidated
Loss
    for the year
HKD
USD
RMB
GBP
EUR
MYR
KRW
Total
31
    December 2022
(
95
)
(
734,539
)
-
(
2,936
)
(
3,609
)
(
65,141
)
6,947
(
799,373
)
31
    December 2021
215,433
(
483,937
)
1,215
-
-
-
-
(
267,289
)
Consolidated
Equity
HKD
USD
RMB
GBP
EUR
MYR
KRW
Total
31
    December 2022
(
95
)
(
734,539
)
-
(
2,936
)
(
3,609
)
(
65,141
)
6,947
(
799,373
)
31
    December 2021
215,433
(
483,937
)
1,215
-
-
-
-
(
267,289
)
If
the AUD had weakened against the HK$ by
5
% (2021:
5
%), the US$ by
5
% (2021:
5
%) and the RMB by
10
% (2021:
10
%) respectively then this
would have had the following impact:
Consolidated
Loss
    for the year
HKD
USD
RMB
GBP
EUR
MYR
KRW
Total
31
    December 2022
95
734,539
-
2,936
3,609
65,141
(
6,947
)
799,373
31
    December 2021
(
215,433
)
483,937
(
1,215
)
-
-
-
-
267,289
Consolidated
Equity
HKD
USD
RMB
GBP
EUR
MYR
KRW
Total
31
    December 2022
95
734,539
-
2,936
3,609
65,141
(
6,947
)
799,373
31
    December 2021
(
215,433
)
483,937
(
1,215
)
-
-
-
-
267,289
Exposures
to foreign exchange rates vary during the year depending on the volume of overseas transactions. Nonetheless, the analysis above is considered
to be representative of the Group's exposure to currency risk.
F-
58
NOTE 30.
FINANCIAL RISK MANAGEMENT (Continued)
(d)
Liquidity
                                            risk management
Prudent
liquidity risk management implies maintaining sufficient cash and term deposits, the availability of funding through an adequate amount
of committed credit facilities and the ability to close out market positions. The Group manages liquidity risk by continuously monitoring
forecast and actual cash flows and matching the maturity profiles of financial assets and liabilities.
The
following tables detail the Group's remaining contractual maturity for its non-derivative financial liabilities based on the agreed
repayment terms or the earliest date on which the Group can be required to pay. The table has been drawn up based on the undiscounted
cash flows of financial liabilities and include both interest and principal cash flows.
Consolidated
2022
Total
contractual
0 - 30 days
Carrying
undiscounted
or on
31 - 90
91 - 365
Over
amount
cash flow
demand
days
Days
1 year
A$
A$
A$
A$
A$
A$
Trade and other liabilities
1,020,599
1,020,599
1,020,599
-
-
-
Warrant liability
3,566,433
3,566,433
3,566,433
-
-
-
Convertible promissory
    note
7,554,633
7,554,633
7,554,633
-
-
-
12,141,665
12,141,665
12,141,665
-
-
-
Consolidated
2021
Total
contractual
0 - 30 days
Carrying
undiscounted
or on
31 - 90
91 -365
Over
amount
cash flow
demand
days
Days
1 year
A$
A$
A$
A$
A$
A$
Trade and other liabilities
2,424,717
2,424,717
2,424,717
-
-
-
Amounts due to related companies
247,406
247,406
247,406
-
-
-
Lease liability
1,829,499
1,829,499
-
-
425,567
1,403,932
Convertible promissory
    notes
4,311,416
4,311,416
4,311,416
-
-
-
8,813,038
8,813,038
6,983,539
-
425,567
1,403,932
(e)
Credit risk
Credit
risk refers to the risk that a counter-party will default on its contractual obligations resulting in a financial loss to the Group.
The Group's potential concentration of credit risk consists mainly of cash deposits with banks and trade receivables with its customers.
The Group's short term cash surpluses are placed with banks that have investment grade ratings. The Group considers the credit
standing of counterparties and customers when making deposits and sales, respectively, to manage the credit risk. The Group does not
have any material credit risk exposure to any single debtor or group of debtors under financial instruments entered into by the Group.
Considering the nature of the business at current, the Group believes that the credit risk is not material to the Group's operations.
The
maximum exposure to credit risk, excluding the value of any collateral or other security, at the end of the reporting period, to financial
assets, is represented by the carrying amount of cash and bank balances, trade and other receivables, net of any provisions for doubtful
debts, as disclosed in the consolidated statement of financial positions and notes to the consolidated financial statements.
F-
59
NOTE
30. FINANCIAL RISK MANAGEMENT (Continued)
(f)
Fair value
                                 of financial instruments
The
following liability is recognized and measured at fair value on a recurring basis:
-
Derivative financial instruments
Fair
value hierarchy
All
assets and liabilities for which fair value is measured or disclosed are categorized according to the fair value hierarchy as follows:
Level
1: Quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level
2: Inputs other than quoted prices included in level 1 that are observable for the asset or liability, either directly or indirectly.
Level
3: Inputs for the asset or liability that are not based on observable market data (unobservable inputs).
Recognized
fair value measurements
The
following table sets out the Group's assets and liabilities that are measured at fair value in the consolidated financial statements.
Level 2
A$
Derivative financial instruments
December 31, 2022
2,409,526
December 31, 2021
2,321,003
The
Group does not have any assets and liabilities that qualify for the level 1 category. There were no transfers between level 1, 2 and
3 during the year.
An
instrument is included in level 2 if the financial instrument is not traded in an active market and if the fair value is determined by
using valuation techniques based on the maximum use of observable market data for all significant inputs. For the derivatives, the Group
uses the estimated fair value of financial instruments determined by using available market information and appropriate valuation methods,
including relevant credit risks. The estimated fair value approximates to the price that would be received to sell an asset or paid to
transfer a liability in an orderly transaction between market participants at the measurement date. Specific valuation techniques used
to value financial instruments include:
●
quoted
                                            market prices or dealer quotes for similar instruments; and
●
binomial
                                            options pricing models.
F-
60
NOTE 30.
FINANCIAL RISK MANAGEMENT (Continued)
(f)
Fair value
                                 of financial instruments (continued)
The
reconciliation of the opening and closing fair value balance of level 2 financial instruments is provided below:
Consolidated
Put Option
A$
At January 1, 2022
2,321,003
Issuance of put option at fair value
870,546
Gain included in profit
    or loss on change in fair value
(
782,023
)
At December 31, 2022
2,409,526
Disclosed
fair values
The
Group also has assets and liabilities which are not measured at fair values, but for which fair values are disclosed in the notes to
the consolidated financial statements.
Due
to their short term nature, the carrying amounts of trade receivables (refer to Note 11) and payables (refer to Note 19) are assumed
to approximate their fair values because the impact of discounting is not significant.
(g)
Capital
                                            management risk
The
Group's objective when managing capital are to safeguard the Group's ability to continue as a going concern and to maintain
a strong capital base sufficient to maintain future development of its business. In order to maintain or adjust the capital structure,
the Group may return capital to shareholders, issue new shares or sell assets to reduce debts. The Group's focus has been to raise
sufficient funds through equity to fund its business activities.
There
were no changes to the Group's approach to capital management during the year. Risk management policies and procedures are established
with regular monitoring and reporting.
Neither
the Company nor any of its subsidiaries are subject to externally imposed capital requirements.
The
capital structure of the Group consists of equity attributable to equity holders of the parent, comprising issued capital, reserves and
accumulated loss or retained earnings as disclosed in Notes 28 and 29 respectively.
F-
61
NOTE 31.
RELATED PARTIES
(a)
Transactions
                                            with directors
During
the years ended December 31, 2022, 2021 and 2020, the remuneration of directors of the Company was as follows:
Consolidated
December 31,
2022
A$
December 31,
2021
A$
December 31,
2020
A$
Short term benefits
(1)
655,011
730,743
780,832
Post-employment benefits
-
-
-
Total
655,011
730,743
780,832
(1)
In 2020 and 2021, the director remuneration relating to our then CEO, was provided by a company which our then Company Secretary and Chief Financial Officer has control.
(b)
Other
                                            related party transactions
During
the years ended December 31, 2022, 2021 and 2020, the Group has the following material transactions with its related parties:
Consolidated
December 31,
2022
A$
December 31,
2021
A$
December 31,
2020
A$
Interest charged to an associate
    company
10,921
-
-
Revenue received from related
    parties
(1)
-
-
8,490
General consultancy and management
    fee paid to a related party
(1)
-
-
282,971
Purchase of products from
    related parties
(1)
-
-
29,794
Company secretarial, taxation
    service and CFO fee paid to a related company
(2)
-
561,758
607,659
Consultancy fee paid to a
    related party
(3)
-
225,860
-
Purchase
    of products from a related party
(4)
-
-
274,417
Sales
    to a related party
(5)
-
-
315,034
(1)
A former director controlled the entities providing the consultancy and management services. These transactions were carried at market value in the ordinary course of business.
(2)
Mr. Cecil Ho, former Company Secretary and CFO controlled the entity providing professional services.
(3)
A former director, is a director of the related party.
(4)
A former director of the Company controlled the entity. The transactions were carried at the then current market value in the ordinary course of business.
(5)
The related party is one of the subsidiaries of our shareholder.
F-
62
NOTE 32.
CASH FLOW INFORMATION
(a)
Reconciliation of liabilities
    arising from financing activities
Consolidated
Amounts
due to
related companies
Other liabilities
Convertible
promissory notes
Lease liabilities
Derivative
embedded in
convertible
bonds
issued
Issue of
shares
Total
A$
A$
A$
A$
A$
A$
A$
Beginning
    balance as of January 1, 2022
247,406
211,567
4,311,416
1,829,499
2,321,003
29,242,377
38,163,268
Cash
    flows from financing activities
-
-
300,082
-
(
782,023
)
36,506,160
36,024,219
Liability
    component on initial recognition
-
-
7,199,660
-
-
-
7,199,660
Debt
    discount
-
-
-
-
870,546
-
870,546
Interest
-
-
207,861
-
-
-
207,861
Redemption
    of convertible promissory note
-
-
(
4,714,820
)
-
-
-
(
4,714,820
)
Shares
    issued for interest payment
-
-
(
324,419
)
-
-
-
(
324,419
)
Disposal of subsidiaries
(
247,406
)
-
-
-
-
-
(
247,406
)
Disposal
    of right of use assets
-
-
-
(
1,829,499
)
-
-
(
1,829,499
)
Foreign
    exchange movement
-
-
574,853
-
-
-
574,853
Ending
    balance as of December 31, 2022
-
211,567
7,554,633
-
2,409,526
65,748,537
75,924,263
Consolidated
Amounts
due to
related companies
Other liabilities
Amount
due to
holding
company
Convertible
promissory notes
Lease liabilities
Derivative
embedded in
convertible
bonds issued
Issue of
shares
Total
A$
A$
A$
A$
A$
A$
A$
A$
Beginning
    balance as of January 1, 2021
237,674
211,567
532,718
2,196,049
-
1,478,540
13,187,968
17,844,516
Cash
    flows from financing activities
-
-
(
562,201
)
-
(
138,156
)
-
16,054,409
15,354,052
Inception of lease
-
-
-
-
2,086,229
-
-
2,086,229
Interest
-
-
-
1,848,947
28,371
-
-
1,877,318
Put
    option liabilities in convertible bonds issued
-
-
-
-
-
-
-
-
Fair value change
-
842,463
842,463
Disposal
    of plant and equipment
(
4,951
)
-
-
-
-
-
-
(
4,951
)
Foreign
    exchange movement
14,683
-
29,483
266,420
(
146,945
)
-
-
163,641
Ending
    balance as of December 31, 2021
247,406
211,567
-
4,311,416
1,829,499
2,321,003
29,242,377
38,163,268
F-
63
NOTE
                                            32. CASH FLOW INFORMATION (continued)
(a)
Reconciliation of liabilities
    arising from financing activities (continued)
Consolidated
Amounts
due to
related
    companies
Other liabilities
Bank
borrowings, net
Amount
due to
holding
company
Convertible
promissory
notes
Convertible
bonds by
    a
subsidiary
Lease liabilities
Derivative
embedded in
convertible
bonds issued
Issue of shares
Total
A$
A$
A$
A$
A$
A$
A$
A$
A$
A$
Beginning
    balance as of January 1, 2020
6,101,850
1,761,309
915,300
582,832
-
4,420,899
1,168,607
-
-
14,950,797
Cash
    flows from financing activities
840,509
211,567
-
-
4,913,100
(
4,668,195
)
(
320,851
)
-
13,187,968
14,164,098
Non-cash
    movement:
Settled
    by issuing convertible promissory note
-
(
1,761,309
)
-
-
-
-
-
-
-
(
1,761,309
)
Fair value change
-
-
-
-
-
-
-
(
2,312,197
)
-
(
2,312,197
)
Put
    option liabilities in convertible bonds issued
-
-
-
-
(
3,790,737
)
-
-
3,790,737
-
-
Interest
-
-
-
-
1,508,421
-
-
-
-
1,508,421
Disposal
    of plant and equipment
(
6,689,290
)
-
(
966,747
)
-
-
-
(
925,042
)
-
-
(
8,581,079
)
Foreign
    exchange movement
(
15,395
)
-
51,447
(
50,114
)
(
434,735
)
247,296
77,286
-
-
(
124,215
)
Ending
    balance as of December 31, 2020
237,674
211,567
-
532,718
2,196,049
-
-
1,478,540
13,187,968
17,844,516
F-
64
NOTE 32.
CASH FLOW INFORMATION (Continued)
(b)
Net
                                            cash outflows from changes in working capital
Consolidated
December 31,
2022
A$
December 31,
2021
A$
December 31,
2020
A$
Cash flows from changes in working capital
(Increase)/ decrease in assets:
Trade receivables
(
511,910
)
(
86,221
)
(
1,015,764
)
Other receivables
(
3,127,937
)
(
18,793
)
(
700
)
Inventories
(
7,272,808
)
-
142,608
Other current assets
(
558,588
)
(
295,635
)
(
1,659,728
)
Amount due from associate
    company
(
698,323
)
-
-
Amount due from former
    group companies
(
2,493,480
)
-
-
Increase / (decrease) in liabilities:
Amount due to related
    companies
(
653,339
)
-
-
Trade
    and other payables
4,519,334
(
318,544
)
347,308
Net
    cash outflows from changes in working capital
(
10,797,051
)
(
719,193
)
(
2,186,276
)
NOTE 33.
KEY MANAGEMENT PERSONNEL DISCLOSURES
(a)
Remuneration
The
total remuneration paid or payable to the directors and senior management of the Group during the year are as follows:
Consolidated
December 31,
2022
A$
December 31,
2021
A$
December 31,
2020
A$
Short-term employee benefits
1,235,709
1,929,914
1,586,604
Post-employment benefits
-
6,196
5,124
Total
1,235,709
1,936,110
1,591,728
During
the year 2021, included in short term benefits for directors and officers included payments of A$
561,758
(US$
420,000
) to a service companies
owned by the then CFO for the provision of Chief Executive Officer and Chief Financial Officer services.
(b)
Loans
                                            to Key Management Personnel and their related parties
There
were no other loans outstanding at the reporting date to Key Management Personnel and their related parties.
Other
transactions with Key Management Personnel
Several
key management persons, or their related parties, held positions in other entities that resulted in them having control or significant
influences over the financials or operating policies of these entities. Transactions between related parties are in normal commercial
terms and conditions unless otherwise stated in Notes 21 and 32.
(c)
Share
                                            Options - number of share options held by management
There
were no share options held outstanding held by the management.
F-
65
NOTE 34.
PARENT ENTITY INFORMATION (UNAUDITED)
Set
out below is the supplementary information about the parent entity.
Statement
of Comprehensive Income
Company
December 31,
2022
A$
December 31,
2021
A$
December 31,
2020
A$
Loss after income tax
8,731,433
9,287,226
2,097,600
Other comprehensive
    income
-
-
-
Total comprehensive loss
8,731,433
9,287,226
2,097,600
Statement
of Financial Position
Company
December 31,
2022
December 31,
2021
A$
A$
Total non-current assets
4,345,401
1,245
Total current assets
72,473,318
39,664,914
Total assets
76,818,719
39,666,159
Total current liabilities
(
13,099,492
)
(
6,064,179
)
Total non-current liabilities
(
3,566,433
)
-
Total liabilities
(
16,665,925
)
(
6,064,179
)
Total assets less liabilities
60,152,794
33,601,980
Equity
Issued capital
89,689,805
48,144,406
Accumulated losses
(
29,537,011
)
(
14,542,426
)
Total equity
60,152,794
33,601,980
Guarantees
entered into by the parent entity in relation to the debts of its subsidiary
Other
than as disclosed in this Annual Report, the parent entity had not guarantee debts of its subsidiary companies.
Contingent
liabilities
Other
than as disclosed in this Annual Report, the parent entity had no contingent liabilities as at December 31, 2022 and December 31, 2021.
Capital
commitments – plant and equipment
The
parent entity has no capital commitments for plant and equipment as at December 31, 2022 and December 31, 2021.
F-
66
NOTE
34. PARENT ENTITY INFORMATION (UNAUDITED) (Continued)
Significant
accounting policies
The
accounting policies of the parent entity are consistent with those of the Group, as disclosed in Note 3, except for:
-
Investments
                                            in subsidiaries are accounted for at cost, less any impairment, in the parent entity,
-
Dividends
                                            received from subsidiaries are recognized as other income by the parent entity and its receipt
                                            may be an indicator of impairment.
NOTE
35. PRIOR YEAR RECLASSIFICATIONS
Certain
comparative figures have been reclassified to conform with the current year's presentation of the consolidated financial statements.
NOTE
36. EVENTS OCCURRING AFTER THE REPORTING DATE
There
is no other matter or circumstance arisen since December 31, 2022, which has significantly affected, or may significantly affect the
operations of the Group, the result of those operations, or the state of affairs of the Group in subsequent financial years.
NOTE 37.
GROUP DETAILS
The
registered office and principal place of business is:
Suite 1401
Level 14, 219-227 Elizabeth Street
Sydney NSW
2000
F-
67
ITEM
19. EXHIBITS
The following exhibits are filed as part of this registration statement:
Exhibit
Description
2.1*
Description of securities registered under Section 12 of The Exchange Act
3.1
(1)
Constitution of Registrant
4.1
(2)
Convertible Note Purchase Agreement with CIMB Limited dated January 20, 2020
and
Supplemental Agreements dated February 11, 2020
4.2
(3)
Convertible Note Purchase Agreement between IMTE and Nextglass Technologies Corp dated August 6, 2020
4.3
(3)
Sale and Purchase Agreement between IMTE and Nextglass Technologies Corp dated August 6, 2020 for 25.5% interests in Sunup Holdings Limited
4.4
(3)
Sales and Purchase Agreement between IMTE and Teko International Limited dated August 6, 2020 for 25.5% interest in Sunup Holdings Limited
4.5
(4)
Supplement Letter Agreement to the Convertible Note Purchase Agreement between IMTE and Nextglass Technologies Corp dated December 21, 2020
4.6
(4)
Assignment and Assumption of Contracts and Contract Rights between Sunup Holdings Limited and SWIS Co., Ltd dated December 21, 2020
4.7
(5)
Director's Agreement between IMTE and Ms. Dan LI dated August 31, 2021
4.8
(5)
Director's Agreement between IMTE and Mr. Xiaodong ZHANG dated July 19, 2021
4.9
(5)
Director's Agreement between IMTE and Ms. Jing ZHUO dated July 19, 2021
4.10
(5)
Director's Agreement between IMTE and Ms. Jennifer Hui ZHONG dated August 3, 2021
4.11
(6)
Assumption and Assignment Agreement between IMTE and Joint Investment Limited dated December 29, 2021 for IMTE to subscribe up to 60% in Ace Corporation Limited
4.12
(7)
Convertible Note Purchase and Warrant Agreements between IMTE and Investors dated January 3, 2022
4.13
(8)
Subscription Agreement between IMTE and World Integrated Supply Ecosystem Sdn. Bhd. ("WISE") dated January 20, 2022 for IMTE to subscribe up to 60% in WISE
4.14
(9)
Private Placing Agreements between IMTE and Investors in March and April 2022 raising a total of US$6.7 million
4.15
(12)
IMTE's Employee Share Option Plan ("2021 ESOP")
4.16*
Director's Agreement between IMTE and Mr. Zhongqing Yang dated April 29, 2022
4.17
(10)
Sales and Purchase Agreement, Loan Agreement and Specific Security Deed between IMTE and Capital Stone Holdings Limited dated on July 11, 2022
4.18
(10)
Subscription Agreements between IMTE and Investors dated on and around July 11, 2022
4.19
(11)
Private Placing Agreement between IMTE and Investors dated on July 29, 2022
8.1*
List of subsidiaries
12.1*
Certification of Chief Executive Officer
12.2*
Certification of Principal Accounting Officer
13.1*
Certification by Chief Executive Officer of periodic financial report pursuant to 18 U.S.C. Section 1350, as mandated by Section 906 of the Sarbanes-Oxley Ac
t
13.2*
Certification by Chief Accounting Officer of periodic financial report pursuant to 18 U.S.C. Section 1350, as mandated by Section 906 of the Sarbanes-Oxley Act
15.1*
Consent of Independent Registered Public Accounting Firm for the 2021
and 2022
Financial Statements
15.2*
Consent of Independent Registered Public Accounting Firm for the 2020 Financial Statements
101.INS
Inline XBRL Instance Document *
101.SCH
Inline XBRL Taxonomy Extension Schema Document *
101.CAL
Inline XBRL Taxonomy Extension Calculation Linkbase Document *
101.DEF
Inline XBRL Taxonomy Extension Definition Linkbase Document *
101.LAB
Inline XBRL Taxonomy Extension Label Linkbase Document *
101.PRE
Inline XBRL Taxonomy Extension Presentation Linkbase Document *
104
Cover Page Interactive Data File formatted as Inline XBRL and contained in Exhibit 101 *
(1)
Incorporated
    by reference on Form 20-F/A3 submitted on May 8, 2017.
(2)
Incorporated
    by reference on Form 6-K filed on January 20, 2020 and Form 6-K/A filed on February 12, 2020.
(3)
Incorporated
    by reference on Form 6-K filed on August 12, 2020.
(4)
Incorporated
    by reference on Form F-1 filed on December 23, 2020.
(5)
Incorporated
    by reference on Form F-1 filed on October 14, 2021.
(6)
Incorporated
    by reference on Form 6-K filed on December 30, 2021.
(7)
Incorporated
    by reference on Form 6-K filed on January 3, 2022.
(8)
Incorporated
    by reference on Form 6-K filed on January 20, 2022.
(9)
Incorporated
    by reference on Form 20-F filed on April 28, 2022.
(10)
Incorporated
    by reference on Form 6-K filed on July 12, 2022.
(11)
Incorporated
    by reference on Form 6-K filed on August 2, 2022.
(12)
Incorporated
    by reference on Form S-8 filed on August 17, 2022.
*
Filed with this annual report on Form 20-F.
84
SIGNATURES
The registrant hereby certifies that it meets
all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this Annual Report
on its behalf.
Integrated Media Technology Limited
/s/ Zhongqing YANG
By:
Zhongqing YANG
Title:
Chairman
Date: April 28, 2023
85