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Non-financial Assets and Liabilities (Tables) | 3 Months Ended
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Sep. 30, 2022
Disclosure Of Non Financial Assets And Liabilities [Abstract] |
Summary of Intangible Assets |
a. | Intangible assets
(in U.S. dollars, in thousands) |  | Goodwill |  |  | Acquired licenses to patents |  |  | In-process research and development acquired |  |  | Current marketed products |  |  | Total |
Year Ended June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening net book amount |  |  | 134,453 |  |  |  | 2,072 |  |  |  | 427,779 |  |  |  | 16,242 |  |  |  | 580,546 |
Additions/(reversals) |  |  | — |  |  |  | (450 | ) |  |  | — |  |  |  | — |  |  |  | (450 | )
Exchange differences |  |  | — |  |  |  | 74 |  |  |  | — |  |  |  | 1 |  |  |  | 75 |
Amortization charge |  |  | — |  |  |  | (64 | ) |  |  | — |  |  |  | (1,455 | ) |  |  | (1,519 | )
Closing net book amount |  |  | 134,453 |  |  |  | 1,632 |  |  |  | 427,779 |  |  |  | 14,788 |  |  |  | 578,652 |
As of June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost |  |  | 134,453 |  |  |  | 2,987 |  |  |  | 489,698 |  |  |  | 24,000 |  |  |  | 651,138 |
Accumulated amortization |  |  | — |  |  |  | (1,355 | ) |  |  | — |  |  |  | (9,212 | ) |  |  | (10,567 | )
Accumulated impairment |  |  | — |  |  |  | — |  |  |  | (61,919 | ) |  |  | — |  |  |  | (61,919 | )
Net book amount |  |  | 134,453 |  |  |  | 1,632 |  |  |  | 427,779 |  |  |  | 14,788 |  |  |  | 578,652 |
Three Months Ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening net book amount |  |  | 134,453 |  |  |  | 1,632 |  |  |  | 427,779 |  |  |  | 14,788 |  |  |  | 578,652 |
Additions/(reversals) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Amortization charge |  |  | — |  |  |  | (13 | ) |  |  | — |  |  |  | (364 | ) |  |  | (377 | )
Closing net book amount |  |  | 134,453 |  |  |  | 1,619 |  |  |  | 427,779 |  |  |  | 14,424 |  |  |  | 578,275 |
As of September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost |  |  | 134,453 |  |  |  | 2,961 |  |  |  | 489,698 |  |  |  | 24,000 |  |  |  | 651,112 |
Accumulated amortization |  |  | — |  |  |  | (1,342 | ) |  |  | — |  |  |  | (9,576 | ) |  |  | (10,918 | )
Accumulated impairment |  |  | — |  |  |  | — |  |  |  | (61,919 | ) |  |  | — |  |  |  | (61,919 | )
Net book amount |  |  | 134,453 |  |  |  | 1,619 |  |  |  | 427,779 |  |  |  | 14,424 |  |  |  | 578,275 |
Summary of Carrying Value of In Process Research and Development Acquired by Product | Carrying value of in-process research and development acquired by product
|  |  |  | As of September 30, |  |  | As of June 30, |
(in U.S. dollars, in thousands) |  |  |  | 2022 |  |  | 2022 |
Cardiovascular products(1) |  |  |  |  | 254,351 |  |  |  | 254,351 |
Intravenous products for metabolic diseases and inflammatory/immunologic conditions(2) |  |  |  |  | 70,730 |  |  |  | 70,730 |
MSC products(3) |  |  |  |  | 102,698 |  |  |  | 102,698 |
|  |  |  |  | 427,779 |  |  |  | 427,779 |
(1) | Includes MPC-150-IM for the treatment or prevention of chronic heart failure and MPC-25-IC for the treatment or prevention of acute myocardial infarction
(2) | Includes MPC-300-IV for the treatment of biologic-refractory rheumatoid arthritis and diabetic nephropathy
(3) | Includes remestemcel-L for the treatment of children with SR-aGVHD and remestemcel-L for the treatment of Crohn’s disease
Summary of Provisions |
|  | As of |  |  | As of |
|  | September 30, 2022 |  |  | June 30, 2022 |
(in U.S. dollars, in thousands) |  | Current |  |  | Non-current |  |  | Total |  |  | Current |  |  | Non-current |  |  | Total |
Contingent consideration |  |  | 11,685 |  |  |  | 9,816 |  |  |  | 21,501 |  |  |  | 10,823 |  |  |  | 12,461 |  |  |  | 23,284 |
Employee benefits |  |  | 4,020 |  |  |  | 37 |  |  |  | 4,057 |  |  |  | 3,333 |  |  |  | 62 |  |  |  | 3,395 |
Provision for license agreements |  |  | 3,750 |  |  |  | — |  |  |  | 3,750 |  |  |  | 3,750 |  |  |  | — |  |  |  | 3,750 |
|  |  | 19,455 |  |  |  | 9,853 |  |  |  | 29,308 |  |  |  | 17,906 |  |  |  | 12,523 |  |  |  | 30,429 |
Summary of Deferred Tax Balances | (i) Deferred tax balances
|  | As of September 30, |  |  | As of June 30, |
(in U.S. dollars, in thousands) |  | 2022 |  |  | 2022 |
Deferred tax assets |  |  |  |  |  |  |  |
The balance comprises temporary differences attributable to: |  |  |  |  |  |  |  |
Tax losses |  |  | 79,813 |  |  |  | 80,411 |
Other temporary differences |  |  | 8,368 |  |  |  | 7,831 |
Total deferred tax assets |  |  | 88,181 |  |  |  | 88,242 |
Deferred tax liabilities |  |  |  |  |  |  |  |
The balance comprises temporary differences attributable to: |  |  |  |  |  |  |  |
Intangible assets |  |  | 88,181 |  |  |  | 88,242 |
Total deferred tax liabilities |  |  | 88,181 |  |  |  | 88,242 |
Net deferred tax liabilities |  |  | — |  |  |  | — |
Schedule of Movements Related to Deferred Tax Assets and Liabilities | (ii) Movements
(in U.S. dollars, in thousands) |  | Tax losses(1) (DTA) |  |  | Other temporary differences(1) (DTA) |  |  | Intangible assets (DTL) |  |  | Total (DTL) |
As of June 30, 2021 |  |  | (71,916 | ) |  |  | (8,248 | ) |  |  | 80,164 |  |  |  | — |
Charged/(credited) to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- profit or loss |  |  | (8,742 | ) |  |  | 425 |  |  |  | 8,078 |  |  |  | (239 | )
- directly to equity |  |  | 247 |  |  |  | (8 | ) |  |  | — |  |  |  | 239 |
As of June 30, 2022 |  |  | (80,411 | ) |  |  | (7,831 | ) |  |  | 88,242 |  |  |  | — |
Charged/(credited) to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- profit or loss |  |  | 543 |  |  |  | (537 | ) |  |  | (61 | ) |  |  | (55 | )
- directly to equity |  |  | 55 |  |  |  | — |  |  |  | — |  |  |  | 55 |
As of September 30, 2022 |  |  | (79,813 | ) |  |  | (8,368 | ) |  |  | 88,181 |  |  |  | — |
(1) | Deferred tax assets are netted against deferred tax liabilities

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