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Property, plant and equipment (Tables)

12 Months Ended

Jun. 30, 2022

Property, plant and equipment [Abstract]

Consolidated Property, Plant and Equipment

		Consolidated
		30 June 2022				30 June 2021 (restated*)
		US$’000				US$’000

Non-current assets
Land – at cost			1,836				403

Buildings – at cost			13,768				3,511
Less: Accumulated depreciation			(686	)			(231	)
			13,082				3,280

Plant and equipment – at cost			3,564				2,844
Less: Accumulated depreciation			(364	)			(157	)
			3,200				2,687

Mining hardware – at cost			171,120				5,448
Less: Accumulated depreciation			(7,973	)			(1,181	)
Less: Impairment			-				(346	)
			163,147				3,921

Assets under construction – at cost			66,297				5,644

			247,562				15,935

Reconciliations of Written Down Values of Property, Plant and Equipment

Reconciliations

Reconciliations of the written down values at the beginning and end of the current and previous financial year are set out below:

		Land				Buildings				Plant and equipment				Mining hardware				Assets under construction				Total
Consolidated		US$’000				US$’000				US$’000				US$’000				US$’000				US$’000

Balance as at 1 July 2020			166				3,085				1,275				3,512				-				8,038
Additions			229				150				1,371				1,653				5,550				8,953
Disposals			-				-				(2	)			(202	)			-				(204	)
Exchange differences			8				293				161				233				94				789
Impairment of assets			-				(79	)			-				(353	)			-				(432	)
Depreciation expense (note 6)			-				(169	)			(118	)			(922	)			-				(1,209	)

Balance as at 30 June 2021			403				3,280				2,687				3,921				5,644				15,935
Additions			1,466				10,603				844				168,899				61,650				243,462
Disposals			-				-				-				(28	)			-				(28	)
Exchange differences			(33	)			(330	)			(114	)			(2,651	)			(997	)			(4,125	)
Depreciation expense (note 6)			-				(471	)			(217	)			(6,994	)			-				(7,682	)

Balance as at 30 June 2022			1,836				13,082				3,200				163,147				66,297				247,562