XML 56 R50.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Financial Assets and Liabilities - Summary of Quantitative Information About the Significant Unobservable Inputs Used in Level 3 Fair Value Measurements (Details) - Level 3 - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended |
--- | --- | --- | ---
Sep. 30, 2022 | Jun. 30, 2022 | Jun. 30, 2021
Disclosure Of Financial Instruments [Line Items] |  |  |
Contingent consideration provision | $ 21,501 | $ 23,284 | $ 25,409
Unobservable inputs | Expected unit sales price |  |
Relationship of unobservable inputs to fair value | Three months ended 30 September, 2022: A change in the price assumptions by 10% would increase/decrease the fair value by 1%. Year ended 30 June, 2022: A change in the price assumptions by 10% would increase/decrease the fair value by 2%. |  |
Discounted cash flow [member] |  |  |
Disclosure Of Financial Instruments [Line Items] |  |  |
Contingent consideration provision | $ 21,501 | $ 23,284 |
Valuation technique | Discounted cash flows |  |
Unobservable inputs | Risk adjusted discount rate |  |
Relationship of unobservable inputs to fair value | Three months ended 30 September, 2022: A change in the discount rate by 0.5% would increase/decrease the fair value by 0.1%. Year ended 30 June, 2022: A change in the discount rate by 0.5% would increase/decrease the fair value by 0.2%. |  |
Discounted cash flow [member] | Weighted Average |  |  |
Disclosure Of Financial Instruments [Line Items] |  |  |
Range of inputs (weighted average) | (12.50%) | (12.50%) |
Discounted cash flow [member] | Bottom of Range |  |  |
Disclosure Of Financial Instruments [Line Items] |  |  |
Range of inputs (weighted average) | 11.00% | 11.00% |
Discounted cash flow [member] | Top of Range |  |  |
Disclosure Of Financial Instruments [Line Items] |  |  |
Range of inputs (weighted average) | 13.00% | 13.00% |
Expected Sales Volume |  |  |
Disclosure Of Financial Instruments [Line Items] |  |  |
Unobservable inputs | Expected sales volumes |  |
Relationship of unobservable inputs to fair value | Three months ended 30 September, 2022: A change in the volume assumptions by 10% would increase/decrease the fair value by 1%. Year ended 30 June, 2022: A change in the volume assumptions by 10% would increase/decrease the fair value by 2%. |  |
Probability of Success |  |  |
Disclosure Of Financial Instruments [Line Items] |  |  |
Unobservable inputs | Probability of success and payment |  |
Relationship of unobservable inputs to fair value | Three months ended 30 September, 2022: A change in the probability of success and payment assumptions by 10% and 20% would increase/decrease the fair value by 10.5% and 21.0%, respectively. Year ended 30 June, 2022: A change in the probability of success and payment assumptions by 10% and 20% would increase/decrease the fair value by 8.6% and 17.2%, respectively. |  |

X
- Definition The description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfInputsUsedInFairValueMeasurementLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph h -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_h_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Contingent consideration provision. + References No definition available. + Details
Name: | meso_ContingentConsiderationProvision
Namespace Prefix: | meso_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Percentage of weighted average of significant unobservable inputs liabilities. + References No definition available. + Details
Name: | meso_PercentageOfWeightedAverageOfSignificantUnobservableInputsLiabilities
Namespace Prefix: | meso_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level3OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ValuationTechniquesUsedInFairValueMeasurementAxis=ifrs-full_DiscountedCashFlowMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_WeightedAverageMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SalesChannelsAxis=meso_ExpectedSalesVolumeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ProbabilityOfDefaultAxis=ifrs-full_ProbabilityOfDefaultMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |