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Restatement of statements of cash flows | 12 Months Ended
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Jun. 30, 2024
Accounting policies, changes in accounting estimates and errors [Abstract] |
Restatement of statements of cash flows | Note 3. Restatement of statements of cash flows Restatement of statements of cash flows The statements of cash flows have been restated to classify the cash proceeds from the sale of Bitcoin mined, which are accounted for as intangible assets under IAS 38, as cash flows from investing activities in accordance with IAS 7.16(b). Historically, the Company classified receipts from Bitcoin mining revenue in the statements of cash flows as operating activities on the basis that its core business and main activities are related to digital assets. There was no impact on the overall net increase/(decrease) in cash and cash equivalents for the years ended 30 June 2024, 2023 and 2022. The effects of the restatement on the affected financial statement line items are as follows: Adjustments to the consolidated statements of cash flows for the year ended 30 June 2024 - restatement
| Year Ended June 30, 2024 |
| (As reported) |  | Adjustments |  | (As restated) |
| US$'000 |  | US$'000 |  | US$'000 |
Cash flows from operating activities |  |  |  |  |  |
Receipts from Bitcoin mining revenue | 183,586 |  |  | (183,586) |  |  | — |  |
Net cash from/(used in) operating activities | 52,716 |  |  | (183,586) |  |  | (130,870) |  |
Cash flows from investing activities |  |  |  |  |  |
Proceeds from sale of Bitcoin mined | — |  |  | 183,586 |  |  | 183,586 |  |
Net cash from/(used in) investing activities | (498,466) |  |  | 183,586 |  |  | (314,880) |  |
Adjustments to the consolidated statements of cash flows for the year ended 30 June 2023 - restatement
| Year Ended June 30, 2023 |
| (As reported) |  | Adjustments |  | (As restated) |
| US$'000 |  | US$'000 |  | US$'000 |
Cash flows from operating activities |  |  |  |  |  |
Receipts from Bitcoin mining revenue | 78,423 |  |  | (78,423) |  |  | — |  |
Net cash from/(used in) operating activities | 6,045 |  |  | (78,423) |  |  | (72,378) |  |
Cash flows from investing activities |  |  |  |  |  |
Proceeds from sale of Bitcoin mined | — |  |  | 78,423 |  |  | 78,423 |  |
Net cash from/(used in) investing activities | (71,467) |  |  | 78,423 |  |  | 6,956 |  |
Adjustments to the consolidated statements of cash flows for the year ended 30 June 2022 - restatement
| Year Ended June 30, 2022 |
| (As reported) |  | Adjustments |  | (As restated) |
| US$'000 |  | US$'000 |  | US$'000 |
Cash flows from operating activities |  |  |  |  |  |
Receipts from Bitcoin mining revenue | 59,037 |  |  | (59,037) |  |  | — |  |
Net cash from/(used in) operating activities | 21,557 |  |  | (59,037) |  |  | (37,480) |  |
Cash flows from investing activities |  |  |  |  |  |
Proceeds from sale of Bitcoin mined | — |  |  | 59,037 |  |  | 59,037 |  |
Net cash from/(used in) investing activities | (318,115) |  |  | 59,037 |  |  | (259,078) |  |

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