Independent market valuation report on ISX/SP1 shares., page-2

I know this isn't exactly what you asked for, but if no-one else has what you're looking for, this might help.

I'd refer your auditor to the demerger prospectus (issued 14 September 2021 if you want to search for it under company announcements on the ASX or your brokers website): page 80 has the pro-forma accounts for ISX (SP1) post demerger. Total Equity $14.628M. A fair valuation with 1,100,800,000 shares on issue is 1.328c per share. Since then they've burned a fair bit of the cash, but even so, this gets you a pretty low valuation which is what you're looking for.

It might be worth seeing if your auditor will accept that first without having to pay for a valuation.