Notes to the Consolidated Financial Statements for the year ended 30 June 2024 6. Financial risk management (continued) The Group’s expected contractual outflows and maturities of financial liabilities are as follows: Current liabilities Non-current liabilities 2024 < 6 months $’000 6 to 12 months $’000 1 to 5 years $’000 > 5 years $’000 Financial liabilities Trade and other payables 305 – – – 305 – – – Current liabilities Non-current liabilities 2023 < 6 months $’000 6 to 12 months $’000 1 to 5 years $’000 > 5 years $’000 Financial liabilities Trade and other payables 184 – – – 184 – – – Fair value measurement The fair value of the financial instruments, excluding cash and cash equivalents, including their level in the measurement hierarchy is as follows: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. Level 3: Unobservable inputs for the assets or liability. 2024 Level 1 $’000 Level 2 $’000 Level 3 $’000 Total $’000 Financial assets Trade and other receivables – 53 – 53 Financial assets at fair value through profit or loss 1,072 – – 1,072 1,072 53 – 1,125 Financial liabilities Trade and other payables – 305 – 305 – 305 – 305 2023 Level 1 $’000 Level 2 $’000 Level 3 $’000 Total $’000 Financial assets Trade and other receivables – 64 – 64 – 64 – 64 Financial liabilities Trade and other payables – 184 – 184 – 184 – 184 48 Annual Report 2024 Sheffield Resources Limited
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