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Financial Risk Management (Tables) | 3 Months Ended
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Sep. 30, 2022
Disclosure Of Financial Risk Management [Abstract] |
Schedule of Deposits Held which Derive Interest Revenue with Maximum and Minimum Interest Rates Being Earned |
|  | As of |  |  | As of |
|  | September 30, 2022 |  |  | June 30, 2022 |
(in U.S. dollars, in thousands, except percent data) |  | Low |  |  | High |  |  | US$ |  |  | Low |  |  | High |  |  | US$ |
Funds invested – US$ |  |  | 0.05 | % |  |  | 0.05 | % |  |  | 61,438 |  |  | 0.00%(1) |  |  | 0.00%(1) |  |  |  | 49,383 |
Rate increase by 10% |  |  | 0.06 | % |  |  | 0.06 | % |  |  | 34 |  |  | 0.03%(1) |  |  | 0.03%(1) |  |  |  | 15 |
Rate decrease by 10% |  |  | 0.05 | % |  |  | 0.05 | % |  |  | (28 | ) |  | 0.03%(1) |  |  | 0.03%(1) |  |  |  | (15 | )
(in Australian dollars, in thousands, except percent data) |  | Low |  |  | High |  |  | A$ |  |  | Low |  |  | High |  |  | A$ |
Funds invested – A$ |  |  | 2.84 | % |  |  | 2.84 | % |  |  | 600 |  |  |  | 1.50 | % |  |  | 1.50 | % |  |  | 600 |
Rate increase by 10% |  |  | 3.12 | % |  |  | 3.12 | % |  |  | 2 |  |  |  | 1.65 | % |  |  | 1.65 | % |  |  | 1 |
Rate decrease by 10% |  |  | 2.56 | % |  |  | 2.56 | % |  |  | (2 | ) |  |  | 1.35 | % |  |  | 1.35 | % |  |  | (1 | )
(1) | The interest rate was 0% for the period ended June 30, 2022. The sensitivity assumes the interest rate to increase or decrease by 0.03%, which is consistent with prior periods.
Summary of Borrowing to Price Rate Changes | The exposure of the Group’s borrowing to price rate changes are as follows:
|  | As of |  |  | As of |
|  | September 30, 2022 |  |  | June 30, 2022 |
(in U.S. dollars, in thousands, except percent data) |  | Total |  |  | % of total loans |  |  | Total |  |  | % of total loans |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current borrowings |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings - NovaQuest |  |  | 816 |  |  |  | 1 | % |  |  | 372 |  |  |  | 0 | %
Non-current borrowings |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings - NovaQuest |  |  | 49,511 |  |  |  | 50 | % |  |  | 47,898 |  |  |  | 50 | %
|  |  | 50,327 |  |  |  | 51 | % |  |  | 48,270 |  |  |  | 50 | %
Schedule of Maturity Profile of Anticipated Future Contractual Cash Flows Carrying Value | As of September 30, 2022, the maturity profile of the anticipated future contractual cash flows on an undiscounted basis is as follows:
(in U.S. dollars, in thousands) |  | Within 1 year |  |  | Between 1-2 years |  |  | Between 2-5 years |  |  | Over 5 years |  |  | Total contractual cash flows |  |  | Carrying amount |
Borrowings(1)(2) |  |  | (6,161 | ) |  |  | (13,290 | ) |  |  | (155,120 | ) |  |  | — |  |  |  | (174,571 | ) |  |  | (99,675 | )
Trade payables |  |  | (17,663 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (17,663 | ) |  |  | (17,663 | )
Lease liabilities |  |  | (4,074 | ) |  |  | (4,443 | ) |  |  | (2,272 | ) |  |  | — |  |  |  | (10,789 | ) |  |  | (9,957 | )
Contingent consideration(3) |  |  | (3,973 | ) |  |  | (2,115 | ) |  |  | (5,139 | ) |  |  | — |  |  |  | (11,227 | ) |  |  | (3,851 | )
|  |  | (31,871 | ) |  |  | (19,848 | ) |  |  | (162,531 | ) |  |  | — |  |  |  | (214,250 | ) |  |  | (131,146 | )
(1) | Contractual cash flows include payments of principal, interest and other charges. Interest is calculated based on debt held at September 30, 2022 without taking into account drawdowns of further tranches.
(2) | In relation to the contractual maturities of the NovaQuest borrowings, there is variability in the maturity profile of the anticipated future contractual cash flows given the timing and amount of payments are calculated based on our estimated net sales of remestemcel-L for the treatment of pediatric SR-aGVHD.
(3) | In relation to the contractual maturities of the royalty payments related to contingent consideration, there is variability in the maturity profile of the anticipated future contractual cash flows given the timing and amount of payments are calculated based on our estimated net sales of remestemcel-L for the treatment of children and adults with aGVHD. The carrying amount reflects the discounted and probability adjusted contractual balance. The carrying amount reflects the discounted and probability adjusted contractual balance related to royalty payments.

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