XML 87 R66.htm IDEA: XBRL DOCUMENT
v3.25.1

Reconciliation of loss after income tax to net cash from/(used in) operating activities (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2024
Reconciliation of loss after income tax to net cash from/(used in) operating activities [Abstract] |
Reconciliation of Loss After Income Tax to Net Cash from Used in Operating Activities |
| Consolidated |
| Year ended 30 June 2024 |  | Year ended 30 June 2023 |  | Year ended 30 June 2022 |
| US$’000 |  | US$’000 |  | US$’000 |
| (restated) |  | (restated) |  | (restated) |
Loss after income tax expense for the year | (28,955) |  |  | (171,871) |  |  | (419,770) |  |
Adjustments for: |  |  |  |  |  |
Bitcoin mining revenue | (184,087) |  |  | (75,509) |  |  | (59,037) |  |
Depreciation | 50,650 |  |  | 30,856 |  |  | 7,741 |  |
Capital raising costs | - |  |  | - |  |  | 4,212 |  |
Impairment of assets | - |  |  | 105,172 |  |  | 167 |  |
Reversal of impairment of assets | (108) |  |  | - |  |  | - |  |
Other income | - |  |  | (3,137) |  |  | - |  |
Gain on disposal of subsidiaries | - |  |  | (3,258) |  |  | - |  |
Gain/(loss) on disposal of property, plant and equipment | (43) |  |  | 6,628 |  |  | (12) |  |
Foreign exchange loss/(gain) | (3,040) |  |  | 2,141 |  |  | (8,889) |  |
Loss on embedded derivatives held at fair value through profit or loss | - |  |  | - |  |  | 390,743 |  |
Accrued interest | - |  |  | 11,223 |  |  | 26,748 |  |
Amortization of capitalized borrowing costs | - |  |  | 1,038 |  |  | 2,508 |  |
Share-based payment expense | 23,636 |  |  | 14,356 |  |  | 13,896 |  |
Realized gain on financial asset | (4,121) |  |  | - |  |  | - |  |
Unrealized loss on financial asset | 3,448 |  |  | - |  |  | - |  |
Change in operating assets and liabilities: |  |  |  |  |  |
Decrease/(increase) in other receivables | (5,588) |  |  | 17,641 |  |  | (72) |  |
Increase in deferred tax assets | - |  |  | (6,271) |  |  | (9,645) |  |
Increase/(decrease) in trade and other payables | 2,869 |  |  | (5,800) |  |  | 6,476 |  |
Increase/(decrease) in provision for income tax | 1,357 |  |  | (1,172) |  |  | 671 |  |
Increase in deferred tax liabilities | - |  |  | 9,674 |  |  | 6,892 |  |
Increase/(decrease) in employee benefits | 409 |  |  | (1,175) |  |  | 2,026 |  |
Increase in other provisions | 7,203 |  |  | 3,703 |  |  | 2,469 |  |
Increase in deferred revenue | 2,558 |  |  | - |  |  | - |  |
Increase for prepayments and deposits | 2,941 |  |  | (6,617) |  |  | (4,604) |  |
Net cash from/(used in) operating activities (restated) | (130,870) |  |  | (72,378) |  |  | (37,480) |  |

X
- Definition The disclosure of detailed information about reconciliation of loss after income tax to net cash from (used in) operating activities. + References No definition available. + Details
Name: | iren_DisclosureOfReconciliationOfLossAfterIncomeTaxToNetCashFromUsedInOperatingActivitiesTableTextBlock
Namespace Prefix: | iren_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Reconciliation of loss after income tax to net cash from/(used in) operating activities [Abstract] + References No definition available. + Details
Name: | iren_ReconciliationOfLossAfterIncomeTaxToNetCashFromUsedInOperatingActivitiesAbstract
Namespace Prefix: | iren_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration