Mobilicom (MOB) 6-K 31 Aug 23 Report of Foreign Private Issuer Financial data

Document And Entity Information

Document And Entity Information	6 Months Ended
	Jun. 30, 2023
Document Information Line Items
Entity Registrant Name	MOBILICOM LIMITED
Document Type	6-K
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Central Index Key	0001898643
Document Period End Date	Jun. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Entity File Number	001-41427

Consolidated Interim Condensed

Consolidated Interim Condensed Statement of Profit or Loss and Other Comprehensive Income	6 Months Ended
	Jun. 30, 2023 AUD ($) $ / shares	Jun. 30, 2023 USD ($) $ / shares		Jun. 30, 2022 AUD ($) $ / shares
Consolidated Condensed Statement Of Profit Or Loss And Other Comprehensive Income [Abstract]
Revenue	$ 803,430	$ 532,426	[1]	$ 1,213,604
Cost of sales	(335,715)	(222,475)	[1]	(513,884)
Government grants	107,897	71,502	[1]	518,929
Foreign exchange gains/(losses)	1,336,006	885,358	[1]
Interest received	290,595	192,574	[1]	920
Net gain on fair value movement of warrants	221,312	146,661	[1]
Total other income	1,955,810	1,296,095	[1]	519,849
Expenses
Selling and marketing expenses	(1,383,583)	(916,887)	[1]	(1,158,092)
Research and development	(1,490,694)	(987,869)	[1]	(1,060,839)
General and administration expenses	(1,564,455)	(1,036,750)	[1]	(913,925)
Finance costs	(25,610)	(16,971)	[1]	(4,078)
Foreign exchange gains/(losses)			[1]	(8,966)
Loss before income tax expense	(2,040,817)	(1,352,431)	[1]	(1,926,331)
Income tax expense	(104,721)	(69,398)	[1]
Loss after income tax expense for the half-year attributable to the owners of Mobilicom Limited	(2,145,538)	(1,421,829)	[1]	(1,926,331)
Items that will not be reclassified subsequently to profit or loss
Re-measurement of defined benefit plans	3,421	2,267	[1]	30,609
Items that may be reclassified subsequently to profit or loss
Foreign currency translation	(976,333)	(647,007)	[1]	(47,425)
Other comprehensive income for the half-year, net of tax	(972,912)	(644,740)	[1]	(16,816)
Total comprehensive income for the half-year attributable to the owners of Mobilicom Limited	$ (3,118,450)	$ (2,066,569)	[1]	$ (1,943,147)
Basic earnings/(losses) per share (in Dollars per share and Dollars per share) | (per share)	$ (0.16)	$ (0.11)		$ (0.6)
Diluted earnings /(losses) per share (in Dollars per share and Dollars per share) | (per share)	$ (0.16)	$ (0.11)		$ (0.6)
[1] US Dollars numbers presented solely for convenience of the reader

Consolidated Interim Condense_2

Consolidated Interim Condensed Statement of Financial Position	Jun. 30, 2023 AUD ($)	Jun. 30, 2023 USD ($)		Dec. 31, 2022 AUD ($)
Current assets
Cash and cash equivalents	$ 15,922,705	$ 10,551,826	[1]	$ 18,917,416
Trade receivables	385,870	255,713		203,737
Other receivables	324,042	214,739		624,614
Restricted cash	88,076	58,367	[1]	59,126
Inventories	1,085,190	719,145	[1]	838,658
Total current assets	17,805,883	11,799,790	[1]	20,643,551
Non-current assets
Property, plant and equipment	129,740	85,978	[1]	135,878
Right-of-use assets	360,222	238,716	[1]	426,817
Total non-current assets	489,962	324,694	[1]	562,695
Total assets	18,295,845	12,124,484	[1]	21,206,246
Current liabilities
Trade and other payables	1,964,175	1,301,640	[1]	1,608,846
Lease liabilities	241,322	159,922	[1]	333,850
Warrants financial liability	884,713	586,291	[1]	1,097,520
Total current liabilities	3,090,210	2,047,853	[1]	3,040,216
Non-current liabilities
Lease liabilities	110,036	72,920	[1]	95,403
Employee benefits	205,722	136,330	[1]	203,636
Governmental liabilities on grants received	18,158	12,033	[1]	6,084
Total non-current liabilities	333,916	221,283	[1]	305,123
Total liabilities	3,424,126	2,269,136	[1]	3,345,339
Net assets	14,871,719	9,855,348	[1]	17,860,907
Equity
Issued capital	41,651,795	27,602,250	[1]	41,636,762
Reserves	(581,695)	(385,484)	[1]	276,988
Accumulated losses	(26,198,381)	(17,361,418)	[1]	(24,052,843)
Total equity	$ 14,871,719	$ 9,855,348		$ 17,860,907
[1] US Dollars numbers presented solely for convenience of the reader

Consolidated Interim Condense_3

Consolidated Interim Condensed Statement of Changes in Equity	Issued capital AUD ($)	Share based payments reserve AUD ($)	Foreign currency translation reserve AUD ($)	Remeasurement reserve AUD ($)	Accumulated losses AUD ($)	AUD ($)	USD ($)
Balance at Dec. 31, 2021	$ 26,504,136	$ 1,214,809	$ 237,437	$ (508,949)	$ (24,118,314)	$ 3,329,119
Loss after income tax expense for the half-year					(1,926,331)	(1,926,331)
Other comprehensive income for the half-year, net of tax			(47,425)	30,609		(16,816)
Total comprehensive income for the half-year			(47,425)	30,609	(1,926,331)	(1,943,147)
Share-based payments		177,060				177,060
Balance at Jun. 30, 2022	26,504,136	1,391,869	190,012	(478,340)	(26,044,645)	1,563,032
Balance at Dec. 31, 2022	41,636,762	1,117,125	(697,705)	(142,432)	(24,052,843)	17,860,907	$ 11,836,257
Loss after income tax expense for the half-year					(2,145,538)	(2,145,538)	(1,421,829)
Other comprehensive income for the half-year, net of tax			(976,333)	3,421		(972,912)	(644,740)
Total comprehensive income for the half-year			(976,333)	3,421	(2,145,538)	(3,118,450)	(2,066,569)
Share-based payments		170,571				170,571	113,035
Forfeiture of options		(10,607)				(10,607)	(7,029)
Expiry of options	45,735	(45,735)
Cancellation of shares	(30,702)					(30,702)	(20,346)
Balance at Jun. 30, 2023	$ 41,651,795	$ 1,231,354	$ (1,674,038)	$ (139,011)	$ (26,198,381)	$ 14,871,719	$ 9,855,348

Consolidated Interim Condense_4

Consolidated Interim Condensed Statement of Cash Flows	6 Months Ended
	Jun. 30, 2023 AUD ($)	Jun. 30, 2023 USD ($)		Jun. 30, 2022 AUD ($)
Cash flows from operating activities
Receipts from customers (inclusive of GST)	$ 621,297	$ 411,728	[1]	$ 1,286,107
Payments to suppliers and employees (inclusive of GST)	(3,311,404)	(2,194,434)	[1]	(3,122,355)
Interest received	290,595	192,574	[1]	920
Interest paid on lease liabilities	(8,329)	(5,520)		(11,455)
Government grants received	107,897	71,502	[1]	519,066
Net cash used in operating activities	(2,299,944)	(1,524,150)	[1]	(1,327,717)
Cash flows from investing activities
Payments for property, plant and equipment	(13,052)	(8,650)	[1]	(11,224)
Net cash used in investing activities	(13,052)	(8,650)	[1]	(11,224)
Cash flows from financing activities
Shares buyback (Small parcel plan) payments	(30,702)	(20,346)	[1]
Repayment of lease liabilities	(183,750)	(121,769)	[1]	(311,623)
Net cash used in financing activities	(214,452)	(142,115)	[1]	(311,623)
Net decrease in cash and cash equivalents and restricted cash	(2,527,448)	(1,674,915)	[1]	(1,650,564)
Cash and cash equivalents and restricted cash at the beginning of the financial half-year	18,976,542	12,575,574	[1]	3,996,300
Effects of exchange rates on cash and cash equivalents and restricted cash	(438,313)	(290,466)	[1]	(93,267)
Cash and cash equivalents and restricted cash at the end of the financial half-year	$ 16,010,781	$ 10,610,193	[1]	$ 2,252,469
[1] US Dollars numbers presented solely for convenience of the reader

General Information

General Information	6 Months Ended
	Jun. 30, 2023
General Informationabstract
General information	Note 1. General information The condensed interim unaudited financial statements cover Mobilicom Limited as a Group consisting of Mobilicom Limited and the entities it controlled at the end of, or during, the half year. The condensed interim unaudited financial statements are presented in Australian dollars, which is Mobilicom Limited’s functional and presentation currency. The conversion from Australian dollars (AUD$) into U.S. dollars ($) was made at the exchange rate as of June 30, 2023, on which $ 1.00 equalled AUD$ 1.509. The use of US$ is solely for the convenience of the reader. The functional currency of Mobilicom Limited’s subsidiary, Mobilicom Ltd (“Mobilicom Israel”), is Israeli New Shekels. Mobilicom Limited is a listed public company limited by shares, incorporated and domiciled in Australia. Its registered office and principal place of business are: C/- JM Corporate Services Pty Ltd Level 21, 459 Collins Street Melbourne, Victoria, 3000 Australia The company’s principal activities are design, develop and deliver of cybersecurity and smart solutions for drone, robotics and autonomous platforms. The Company is an end-to-end provider of cybersecurity and robust solutions for drones, robotics & autonomous platforms. As a high-tech company it designs, develops, and delivers robust solutions focused primarily on targeting global drone, robotics and autonomous system manufacturers. The Company holds patented technology & unique know-how for Mobile Mesh networking. It has a large, field proven portfolio of commercialized products used in a variety of applications. The Company is growing a global customer base with sales to high profile customers including corporates, governments, and military departments. Mobilicom’s competitive advantages include outstanding security capabilities and performance in harsh environmental conditions. The Company’s large solution portfolio is being deployed worldwide, seeing the Company derive revenue from hardware, software sales & licensing fees and professional support services for its solutions. The condensed interim unaudited financial statements were authorised for issue, in accordance with a resolution of directors, on August 31, 2023.

Material Accounting Policy Info

Material Accounting Policy Information	6 Months Ended
	Jun. 30, 2023
Material Accounting Policy Information [abstract]
Material accounting policy information	Note 2. Material accounting policy information These general-purpose condensed interim unaudited financial statements for the interim half-year reporting period ended June 30, 2023, have been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board (‘IASB’). These general-purpose condensed interim unaudited financial statements do not include all the notes of the type normally included in annual financial statements. Accordingly, these condensed interim unaudited financial statements are to be read in conjunction with the annual report for the year ended December 31, 2022, and any public announcements made by the company during the interim reporting period in accordance with the continuous disclosure requirements of the Australian Corporations Act 2001. The accounting policies adopted are consistent with those of the previous financial year and corresponding interim reporting period, unless otherwise stated. New Accounting Standards and Interpretations not yet mandatory or early adopted International Financial Reporting Standards and Interpretations that have recently been issued or amended but are not yet mandatory, have not been early adopted by the consolidated entity for the half-year ended June 30, 2023. Going concern The consolidated entity incurred a net loss after tax for the half-year ended June 30, 2023, of AUD$2,145,538 ($1,421,829) and had net cash outflows from operating activities of AUD$2,299,944 ($1,524,150). The consolidated entity’s ability to continue as a going concern is dependent upon it achieving its forecasts. The financial statements have been prepared on the basis that the consolidated entity is a going concern, which contemplates the continuity of normal business activity, realisation of assets and settlements of liabilities in the normal course of business for the following reasons: ● As of June 30, 2023, the consolidated entity had cash and cash equivalents of AUD$15,922,705 ($10,551,826), total assets of AUD$18,295,845 ($12,124,484) and net assets of AUD$14,871,719 ($9,855,348). ● As at the end of the half year, the Company had a trade and other receivables balance amounting to AUD$709,912 ($470,452). ● Management believes the consolidated entity has sufficient fun ds available to meet its commitments for at least twelve months from the date of signing of this report.

Operating Segments

Operating Segments	6 Months Ended
	Jun. 30, 2023
Operating Segments [abstract]
Operating segments	Note 3. Operating segments The company operates in one segment. Management does not segregate its business for internal reporting. The company’s chief operating decision maker (“CODM”) evaluates the performance of its business based on financial data consistent with the presentation in the accompanying financial statements. The company concluded that its unified business is conducted globally and accordingly represents one operating segment.

Current Liabilities - Trade and

Current Liabilities - Trade and Other Payables	6 Months Ended
	Jun. 30, 2023
Current liabilities trade and other payables [abstract]
Current liabilities - trade and other payables	Note 4. Current liabilities - trade and other payables Consolidated June 30, December 31, June 30, AUD$ AUD$ $ Unaudited Audited Unaudited Trade payables 595,249 299,289 394,466 Other payables 1,368,926 1,309,557 907,174 1,964,175 1,608,846 1,301,640

Lease Liabilities

Lease Liabilities	6 Months Ended
	Jun. 30, 2023
Lease liabilities [abstract]
Lease Liabilities	Note 5. Lease liabilities Consolidated June 30, December 31, June 30, AUD$ AUD$ $ Unaudited Audited Unaudited Current 241,322 333,850 159,922 Non-current 110,036 95,403 72,920 Lease liability 351,358 429,253 232,842

Current Liabilities - Warrants

Current Liabilities - Warrants Financial Liability	6 Months Ended
	Jun. 30, 2023
Current liabilities warrants financial liability [abstract]
Current liabilities - Warrants financial liability	Note 6. Current liabilities - Warrants financial liability Consolidated June 30, December 31, June 30, AUD$ AUD$ $ Unaudited Audited Unaudited Warrants at fair value 884,713 1,097,520 586,291 The Company accounts for warrants issued to investors in conjunction with IASB. On August 25, 2022, the Company completed its U.S. listing via the issuance of 3,220,338 ADSs (American Depository Shares) and the accompanying 3,220,338 pre-funded warrants for a total consideration of $13,299,996. One ADS represents 275 ordinary shares in the Company. One pre-funded warrant gives the holder the right to purchase one ADS share. The warrants have 5 year term and they can be exercised any time before expiry date August 24, 2027. In addition, on August 25, 2022, under the U.S listing the Company granted a total 161,017 representative warrants each exercised to single ADS at an exercise price of $5.16. The representative warrant carrying a cashless exercise option with variable exercise mechanism. The pre-funded warrant and representative warrant are referred herein together as “warrants”. The warrants represent financial liabilities at fair value through profit or loss. As of June 30, 2023, the Group reassessed the valuation methodology applied to the valuation of the warrants, in conjunction with an independent valuation from a third party. The warrants are trading on Nasdaq and based on current market activity, it was deemed to be in an active market. The directors believe the quoted share price of the MOBBW security trading on the Nasdaq represents a more accurate valuation of the warrants based on the guidance of IFRS 13 Fair Value Measurement For the half-year ended June 30, 2023, the Company recorded fair value gain, net of translation adjustments of AUD$212,807 ($160,664) under the statement of comprehensive loss as a result of the change in the fair value of warrants. The following assumptions were based on observable market conditions that existed at the issue date and of June 30, 2023: Assumption At At At Value methodology Level 2 Level 2 Level 1 Historical volatility 81 % 81 % - Exercise price US$ 5.0 US$ 5.0 US$ 5.0 Share price US$ 2.929 US$ 0.970 US$ 0.200 Risk-free interest rate 3.3 % 4 % - Dividend yield 0 % 0 % - Fair value per warrant US$ 1.2005 US$ 0.2555 US$ 0.200 A summary of changes in share purchase warrants issued by the Company during the year ended June 30, 2023, is as follows: Fair value measurements using input type Level 1 Level 2 Level 3 Balance as of December 31, 2022 - AUD$ 1,097,520 - Transfer to level 1 valuation input AUD$ 1,097,520 AUD$ (1,097,520 ) - Fair value gain recognized in consolidated statement of profit or loss and other comprehensive income (221,312 ) - - Translation adjustments 8,505 - - Warrant liability as of June 30, 2023 AUD$ 884,713 - -

Equity - Issued Capital

Equity - Issued Capital	6 Months Ended
	Jun. 30, 2023
Equity Issued Capital [abstract]
Equity - issued capital	Note 7. Equity - issued capital Consolidated June 30, December 31, June 30, December 31, June 30, Shares Shares AUD$ AUD$ $ Unaudited Audited Unaudited Audited Unaudited Ordinary shares - fully paid 1,326,676,693 1,331,279,665 41,651,795 41,636,762 27,602,250 Movements in spare share capital Details Date Shares Issue price AUD$ $ Balance January 1, 2023 1,331,279,665 41,636,762 27,592,288 Expiry of options - 45,735 30,308 Cancelation of shares through small parcel buy back April 27, 2023 (4,602,972 ) $ 0.00 (30,702 ) (20,346 ) Balance June 30, 2023 1,326,676,693 41,651,795 27,602,250 Ordinary shares Ordinary shares entitle the holder to participate in dividends and the proceeds on the winding up of the company in proportion to the number of and amounts paid on the shares held. The fully paid ordinary shares have no par value and the company does not have a limited amount of authorised capital. On a show of hands every member present at a meeting in person or by proxy shall have one vote and upon a poll each share shall have one vote. Employee Incentive Options On M ay 31 For the half-year ended June 30, 2023, the Company recognized share based payments related with May 31, 2023 grant in total of AUD$91,850 ($60,868) .

Equity - Reserves

Equity - Reserves	6 Months Ended
	Jun. 30, 2023
Equityreservesabstract
Equity - reserves	Note 8. Equity - reserves Consolidated June 30, December 31, June 30, AUD$ AUD$ $ Unaudited Audited Unaudited Foreign currency reserve (1,674,038 ) (697,705 ) (1,109,369 ) Re-measurements reserve (139,011 ) (142,432 ) (92,121 ) (1,813,049 ) (840,137 ) (1,201,490 ) Foreign currency reserve The reserve is used to recognise exchange differences arising from the translation of the condensed interim financial statements of foreign operations to Australian dollars. Re-measurement reserve The reserve is used for remeasurements comprising actuarial gains and losses on the net defined benefit liability. Movements in reserves Movements in each class of reserve during the current financial half-year are set out below: Re-measurement Foreign currency Consolidated reserve reserve Total Total AUD$ AUD$ AUD$ $ Unaudited Unaudited Unaudited Unaudited Balance on January 1, 2023 (142,432 ) (697,705 ) (840,137 ) (556,750 ) Foreign currency translation - (976,333 ) (976,333 ) (647,007 ) Re-measurement of defined benefits plans 3,421 - 3,421 2,267 Balance on June 30, 2023 (139,011 ) (1,674,038 ) (1,813,049 ) (1,201,490 )

Equity - Dividends

Equity - Dividends	6 Months Ended
	Jun. 30, 2023
Equity Dividends [abstract]
Equity - dividends	Note 9. Equity - dividends There were no dividends paid, recommended or declared during the current or previous financial half-year.

Events After the Reporting Peri

Events After the Reporting Period	6 Months Ended
	Jun. 30, 2023
Events after the reporting period [abstract]
Events after the reporting period	Note 10. Events after the reporting period On August 3, 2023, the company’s board of director approved the grant of 45,850,000 unlisted options to employees and consultants of the Company. The options have an exercise price of AUD$0.008 ($0.005) and expire on August 3, 2028. 23,350,000 options are vested after 3 years, and 22,500,000 options are vested after 4 years. No other matter or circumstance has arisen since June 30, 2023, that has significantly affected, or may significantly affect the company’s operations, the results of those operations, or the company’s state of affairs in future financial years.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2023
Earnings per share [abstract]
Earnings per share	Note 11. Earnings per share Consolidated June 30, June 30, June 30, AUD$ AUD$ $ Unaudited Unaudited Unaudited Loss after income tax attributable to the owners of Mobilicom Limited (2,145,538 ) (1,926,331 ) (1,421,829 ) Number Number Weighted average number of ordinary shares used in calculating basic earnings/(losses) per share 1,329,644,730 321,936,715 1,329,644,730 Weighted average number of ordinary shares used in calculating diluted earnings/(losses) per share 1,329,644,730 321,936,715 1,329,644,730 AUD $Cents AUD $Cents $Cents Basic earnings/(losses) per share (0.16 ) (0.60 ) (0.11 ) Diluted earnings/(losses) per share (0.16 ) (0.60 ) (0.11 ) The rights to options held by option holders have not been included in the weighted average number of ordinary shares for the purposes of calculating diluted EPS as they do not meet the requirements for inclusion under IASB 133 “Earnings per Share”. The rights to options are non-dilutive as the consolidated entity is loss generating.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
New Accounting Standards and Interpretations not yet mandatory or early adopted	New Accounting Standards and Interpretations not yet mandatory or early adopted International Financial Reporting Standards and Interpretations that have recently been issued or amended but are not yet mandatory, have not been early adopted by the consolidated entity for the half-year ended June 30, 2023.
Going concern	Going concern The consolidated entity incurred a net loss after tax for the half-year ended June 30, 2023, of AUD$2,145,538 ($1,421,829) and had net cash outflows from operating activities of AUD$2,299,944 ($1,524,150). The consolidated entity’s ability to continue as a going concern is dependent upon it achieving its forecasts. The financial statements have been prepared on the basis that the consolidated entity is a going concern, which contemplates the continuity of normal business activity, realisation of assets and settlements of liabilities in the normal course of business for the following reasons: ● As of June 30, 2023, the consolidated entity had cash and cash equivalents of AUD$15,922,705 ($10,551,826), total assets of AUD$18,295,845 ($12,124,484) and net assets of AUD$14,871,719 ($9,855,348). ● As at the end of the half year, the Company had a trade and other receivables balance amounting to AUD$709,912 ($470,452). ● Management believes the consolidated entity has sufficient fun

Current Liabilities - Trade a_2

Current Liabilities - Trade and Other Payables (Tables)	6 Months Ended
	Jun. 30, 2023
Current liabilities trade and other payables [abstract]
Schedule of Current Liabilities of Trade and Other Payables	Consolidated June 30, December 31, June 30, AUD$ AUD$ $ Unaudited Audited Unaudited Trade payables 595,249 299,289 394,466 Other payables 1,368,926 1,309,557 907,174 1,964,175 1,608,846 1,301,640

Lease Liabilities (Tables)

Lease Liabilities (Tables)	6 Months Ended
	Jun. 30, 2023
Lease liabilities [abstract]
Schedule of Lease Liabilities	Consolidated June 30, December 31, June 30, AUD$ AUD$ $ Unaudited Audited Unaudited Current 241,322 333,850 159,922 Non-current 110,036 95,403 72,920 Lease liability 351,358 429,253 232,842

Current Liabilities - Warrant_2

Current Liabilities - Warrants Financial Liability (Tables)	6 Months Ended
	Jun. 30, 2023
Current liabilities warrants financial liability [abstract]
Schedule of Current Liabilities - Warranty Liability	Consolidated June 30, December 31, June 30, AUD$ AUD$ $ Unaudited Audited Unaudited Warrants at fair value 884,713 1,097,520 586,291
Schedule of Assumptions were Based on Observable Market Conditions	The following assumptions were based on observable market conditions that existed at the issue date and of June 30, 2023: Assumption At At At Value methodology Level 2 Level 2 Level 1 Historical volatility 81 % 81 % - Exercise price US$ 5.0 US$ 5.0 US$ 5.0 Share price US$ 2.929 US$ 0.970 US$ 0.200 Risk-free interest rate 3.3 % 4 % - Dividend yield 0 % 0 % - Fair value per warrant US$ 1.2005 US$ 0.2555 US$ 0.200
Schedule of Changes in Share Purchase Warrants	A summary of changes in share purchase warrants issued by the Company during the year ended June 30, 2023, is as follows: Fair value measurements using input type Level 1 Level 2 Level 3 Balance as of December 31, 2022 - AUD$ 1,097,520 - Transfer to level 1 valuation input AUD$ 1,097,520 AUD$ (1,097,520 ) - Fair value gain recognized in consolidated statement of profit or loss and other comprehensive income (221,312 ) - - Translation adjustments 8,505 - - Warrant liability as of June 30, 2023 AUD$ 884,713 - -

Equity - Issued Capital (Tables

Equity - Issued Capital (Tables)	6 Months Ended
	Jun. 30, 2023
Equity Issued Capital [abstract]
Schedule of Equity Issued Capital	Consolidated June 30, December 31, June 30, December 31, June 30, Shares Shares AUD$ AUD$ $ Unaudited Audited Unaudited Audited Unaudited Ordinary shares - fully paid 1,326,676,693 1,331,279,665 41,651,795 41,636,762 27,602,250
Schedule of Movements in Spare Share Capital	Movements in spare share capital Details Date Shares Issue price AUD$ $ Balance January 1, 2023 1,331,279,665 41,636,762 27,592,288 Expiry of options - 45,735 30,308 Cancelation of shares through small parcel buy back April 27, 2023 (4,602,972 ) $ 0.00 (30,702 ) (20,346 ) Balance June 30, 2023 1,326,676,693 41,651,795 27,602,250

Equity - Reserves (Tables)

Equity - Reserves (Tables)	6 Months Ended
	Jun. 30, 2023
Equity Reservesabstract
Schedule of Equity - Reserves	Consolidated June 30, December 31, June 30, AUD$ AUD$ $ Unaudited Audited Unaudited Foreign currency reserve (1,674,038 ) (697,705 ) (1,109,369 ) Re-measurements reserve (139,011 ) (142,432 ) (92,121 ) (1,813,049 ) (840,137 ) (1,201,490 )
Schedule of Reserve During the Current and Previous Financial Year	Movements in each class of reserve during the current financial half-year are set out below: Re-measurement Foreign currency Consolidated reserve reserve Total Total AUD$ AUD$ AUD$ $ Unaudited Unaudited Unaudited Unaudited Balance on January 1, 2023 (142,432 ) (697,705 ) (840,137 ) (556,750 ) Foreign currency translation - (976,333 ) (976,333 ) (647,007 ) Re-measurement of defined benefits plans 3,421 - 3,421 2,267 Balance on June 30, 2023 (139,011 ) (1,674,038 ) (1,813,049 ) (1,201,490 )

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2023
Earnings per share [abstract]
Schedule of loss after income tax	Consolidated June 30, June 30, June 30, AUD$ AUD$ $ Unaudited Unaudited Unaudited Loss after income tax attributable to the owners of Mobilicom Limited (2,145,538 ) (1,926,331 ) (1,421,829 ) Number Number Weighted average number of ordinary shares used in calculating basic earnings/(losses) per share 1,329,644,730 321,936,715 1,329,644,730 Weighted average number of ordinary shares used in calculating diluted earnings/(losses) per share 1,329,644,730 321,936,715 1,329,644,730 AUD $Cents AUD $Cents $Cents Basic earnings/(losses) per share (0.16 ) (0.60 ) (0.11 ) Diluted earnings/(losses) per share (0.16 ) (0.60 ) (0.11 )

General Information (Details)

General Information (Details) - Jun. 30, 2023	USD	AUD
General Information [abstract]
Closing foreign exchange rate	1	1.509

Material Accounting Policy In_2

Material Accounting Policy Information (Details) - 6 months ended Jun. 30, 2023	AUD ($)	USD ($)	USD ($)
Material accounting policy information [Abstract]
Net loss after tax	$ 2,145,538	$ (1,421,829)
Net cash outflows from operating activities	2,299,944	$ 1,524,150
Cash and cash equivalents	15,922,705		$ 10,551,826
Total assets	18,295,845		12,124,484
Net assets	14,871,719		(9,855,348)
Trade and other receivables	$ 709,912		$ 470,452

Current Liabilities - Trade a_3

Current Liabilities - Trade and Other Payables (Details) - Schedule of Current Liabilities of Trade and Other Payables	Jun. 30, 2023 AUD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 AUD ($)
Schedule Of Current Liabilities Of Trade And Other Payables [Abstract]
Trade payables	$ 595,249	$ 394,466	$ 299,289
Other payables	1,368,926	907,174	1,309,557
Trade and other payables	$ 1,964,175	$ 1,301,640	$ 1,608,846

Lease Liabilities (Details) - S

Lease Liabilities (Details) - Schedule of Lease Liabilities	Jun. 30, 2023 AUD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 AUD ($)
Schedule of Lease Liabilities [Abstract]
Current	$ 241,322	$ 159,922	$ 333,850
Non-current	110,036	72,920	95,403
Lease liability	$ 351,358	$ 232,842	$ 429,253

Current Liabilities - Warrant_3

Current Liabilities - Warrants Financial Liability (Details)	1 Months Ended	6 Months Ended
	Aug. 25, 2022 USD ($) $ / shares shares	Jun. 30, 2023 AUD ($)	Jun. 30, 2023 USD ($)
Current Liabilities - Warrants Financial Liability (Details) [Line Items]
Total consideration | $	$ 13,299,996
Total granted | $	$ 161,017
Warrants exercise price (in Dollars per share) | $ / shares	$ 5.16
Fair value gain, net of translation adjustments		$ 212,807	$ (160,664)
ADSs [Member]
Current Liabilities - Warrants Financial Liability (Details) [Line Items]
Issuance of shares (in Shares) | shares	3,220,338
Pre-funded warrants (in Shares) | shares	3,220,338

Current Liabilities - Warrant_4

Current Liabilities - Warrants Financial Liability (Details) - Schedule of Current Liabilities - Warranty Liability	6 Months Ended		12 Months Ended
	Jun. 30, 2023 AUD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 AUD ($)
Schedule of Current Liabilities - Warranty Liability [Abstract]
Warrants at fair value	$ 884,713	$ 586,291	$ 1,097,520

Current Liabilities - Warrant_5

Current Liabilities - Warrants Financial Liability (Details) - Schedule of Assumptions were Based on Observable Market Conditions - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Level 2 [Member]
Current Liabilities - Warrants Financial Liability (Details) - Schedule of Assumptions were Based on Observable Market Conditions [Line Items]
Historical volatility	81%
Exercise price	$ 5
Share price	$ 2.929
Risk-free interest rate	3.30%
Dividend yield	0%
Fair value per warrant	$ 1.2005
Level 2 [Member]
Current Liabilities - Warrants Financial Liability (Details) - Schedule of Assumptions were Based on Observable Market Conditions [Line Items]
Historical volatility		81%
Exercise price		$ 5
Share price		$ 0.97
Risk-free interest rate		4%
Dividend yield		0%
Fair value per warrant		$ 0.2555
Level 1 [Member]
Current Liabilities - Warrants Financial Liability (Details) - Schedule of Assumptions were Based on Observable Market Conditions [Line Items]
Historical volatility
Exercise price	$ 5
Share price	$ 0.2
Risk-free interest rate
Dividend yield
Fair value per warrant	$ 0.2

Current Liabilities - Warrant_6

Current Liabilities - Warrants Financial Liability (Details) - Schedule of Changes in Share Purchase Warrants	6 Months Ended
	Jun. 30, 2023 USD ($)
Level 1 [Member]
Current Liabilities - Warrants Financial Liability (Details) - Schedule of Changes in Share Purchase Warrants [Line Items]
Balance as of December 31, 2022
Transfer to level 1 valuation input	1,097,520
Fair value gain recognized in consolidated statement of profit or loss and other comprehensive income	(221,312)
Translation adjustments	8,505
Warrant liability as of June 30, 2023	884,713
Level 2 [Member]
Current Liabilities - Warrants Financial Liability (Details) - Schedule of Changes in Share Purchase Warrants [Line Items]
Balance as of December 31, 2022	1,097,520
Transfer to level 1 valuation input	(1,097,520)
Fair value gain recognized in consolidated statement of profit or loss and other comprehensive income
Translation adjustments
Warrant liability as of June 30, 2023
Level 3 [Member]
Current Liabilities - Warrants Financial Liability (Details) - Schedule of Changes in Share Purchase Warrants [Line Items]
Balance as of December 31, 2022
Transfer to level 1 valuation input
Fair value gain recognized in consolidated statement of profit or loss and other comprehensive income
Translation adjustments
Warrant liability as of June 30, 2023

Equity - Issued Capital (Detail

Equity - Issued Capital (Details) - 6 months ended Jun. 30, 2023	AUD ($) $ / shares shares	AUD ($) $ / shares $ / shares shares	USD ($) $ / shares shares
Equity Issued Capital [abstract]
Shares issued (in Shares)	210,000,000	210,000,000	210,000,000
Exercise price | (per share)	$ 0.008	$ 0.005
Options vested, percentage	33.33%	33.33%
Percentage of vested grant	66.67%	66.67%
Fair value options | (per share)	$ 0.0078	$ 0.0078	$ 0.005
Exercise price | (per share)	0.009	$ (0.006)
Share price | (per share)	$ 0.008	$ 0.005
Expected life	10 years	10 years
Annualized volatility rate	87.90%	87.90%
Dividend yield rate	0%	0%
Risk free rate	3.55%	3.55%
Grant total amount	$ 91,850	$ 91,850	$ (60,868)

Equity - Issued Capital (Deta_2

Equity - Issued Capital (Details) - Schedule of Equity Issued Capital	6 Months Ended
	Jun. 30, 2023 AUD ($) shares	Jun. 30, 2023 USD ($) shares	Dec. 31, 2022 AUD ($) shares
Schedule Of Equity Issued Capital [abstract]
Ordinary shares - fully paid	1,326,676,693	1,326,676,693	1,331,279,665
Ordinary shares - fully paid	$ 41,651,795	$ 27,602,250	$ 41,636,762

Equity - Issued Capital (Deta_3

Equity - Issued Capital (Details) - Schedule of Movements in Spare Share Capital - 6 months ended Jun. 30, 2023	AUD ($) shares	USD ($) $ / shares shares
Schedule Of Movements In Spare Share Capital [Abstract]
Beginning Balance, Date	Jan. 01, 2023	Jan. 01, 2023
Beginning Balance, Shares	1,331,279,665	1,331,279,665
Beginning Balance, Amount	$ 41,636,762	$ 27,592,288
Expiry of options, Shares
Expiry of options, Amount	$ 45,735	$ 30,308
Cancelation of shares through small parcel buy back, Date	Apr. 27, 2023	Apr. 27, 2023
Cancelation of shares through small parcel buy back, Shares	(4,602,972)	(4,602,972)
Cancelation of shares through small parcel buy back, Issue price | $ / shares		$ 0
Cancelation of shares through small parcel buy back, Amount	$ (30,702)	$ (20,346)
Ending Balance, Date	Jun. 30, 2023	Jun. 30, 2023
Ending Balance, Shares	1,326,676,693	1,326,676,693
Ending Balance, Amount	$ 41,651,795	$ 27,602,250

Equity - Reserves (Details) - S

Equity - Reserves (Details) - Schedule of Equity - Reserves $ in Millions, $ in Millions	Jun. 30, 2023 AUD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 AUD ($)
Equity - Reserves (Details) - Schedule of Equity - Reserves [Line Items]
Total equity reserves	$ (1,813,049)	$ (1,201,490)	$ (840,137)
Foreign currency reserve [Member]
Equity - Reserves (Details) - Schedule of Equity - Reserves [Line Items]
Total equity reserves	(1,674,038)	(1,109,369)	(697,705)
Re-measurements reserve [Member]
Equity - Reserves (Details) - Schedule of Equity - Reserves [Line Items]
Total equity reserves	$ (139,011)	$ (92,121)	$ (142,432)

Equity - Reserves (Details) -_2

Equity - Reserves (Details) - Schedule of Reserve During the Current and Previous Financial Year - 6 months ended Jun. 30, 2023	AUD ($)	USD ($)
Equity - Reserves (Details) - Schedule of Reserve During the Current and Previous Financial Year [Line Items]
Beginning balance	$ (840,137)	$ (556,750)
Foreign currency translation	(976,333)	(647,007)
Re-measurement of defined benefits plans	3,421	2,267
Ending balance	(1,813,049)	$ (1,201,490)
Re-measurement reserve [Member]
Equity - Reserves (Details) - Schedule of Reserve During the Current and Previous Financial Year [Line Items]
Beginning balance	(142,432)
Foreign currency translation
Re-measurement of defined benefits plans	3,421
Ending balance	(139,011)
Foreign currency reserve [Member]
Equity - Reserves (Details) - Schedule of Reserve During the Current and Previous Financial Year [Line Items]
Beginning balance	(697,705)
Foreign currency translation	(976,333)
Re-measurement of defined benefits plans
Ending balance	$ (1,674,038)

Events After the Reporting Pe_2

Events After the Reporting Period (Details) - Aug. 03, 2023 - Events after the reporting period [Member]	$ / shares shares	$ / shares shares
Events After the Reporting Period (Details) [Line Items]
Employees grant options	45,850,000	45,850,000
Exercise price | (per share)	$ 0.008	$ 0.005
Expire date	Aug. 03, 2028	Aug. 03, 2028
Options vested	23,350,000	23,350,000
options are vested years	3 years	3 years
Option [Member]
Events After the Reporting Period (Details) [Line Items]
Options vested	22,500,000	22,500,000
options are vested years	4 years	4 years

Earnings Per Share (Details) -

Earnings Per Share (Details) - Schedule of loss after income tax	6 Months Ended
	Jun. 30, 2023 AUD ($) $ / shares shares	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 AUD ($) $ / shares shares
Schedule Of Loss After Income Tax [abstract]
Loss after income tax attributable to the owners of Mobilicom Limited (in Dollars and Dollars)	$ (2,145,538)	$ (1,421,829)	$ (1,926,331)
Weighted average number of ordinary shares used in calculating basic earnings/(losses) per share	1,329,644,730	1,329,644,730	321,936,715
Weighted average number of ordinary shares used in calculating diluted earnings/(losses) per share	1,329,644,730	1,329,644,730	321,936,715
Basic earnings/(losses) per share (in Dollars per share and Dollars per share) | (per share)	$ (0.16)	$ (0.11)	$ (0.6)
Diluted earnings/(losses) per share (in Dollars per share and Dollars per share) | (per share)	$ (0.16)	$ (0.11)	$ (0.6)