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v3.22.2.2

Financial assets and liabilities (Tables) | 3 Months Ended
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Sep. 30, 2022
Disclosure Of Financial Assets And Liabilities [Abstract] |
Summary of Financial Instruments | The Group holds the following financial instruments:
Financial assets (in U.S. dollars, in thousands) |  | Notes |  | Assets at FVOCI(1) |  |  | Assets at FVTPL(2) |  |  | Assets at amortized cost |  |  | Total |
As of September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash & cash equivalents |  | 5(a) |  |  | — |  |  |  | — |  |  |  | 85,502 |  |  |  | 85,502 |
Trade & other receivables |  | 5(b) |  |  | — |  |  |  | — |  |  |  | 3,863 |  |  |  | 3,863 |
Financial assets at fair value through other comprehensive income |  |  |  |  | 1,843 |  |  |  | — |  |  |  | — |  |  |  | 1,843 |
Other non-current assets |  |  |  |  | — |  |  |  | — |  |  |  | 1,902 |  |  |  | 1,902 |
|  |  |  |  | 1,843 |  |  |  | — |  |  |  | 91,267 |  |  |  | 93,110 |
As of June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash & cash equivalents |  | 5(a) |  |  | — |  |  |  | — |  |  |  | 60,447 |  |  |  | 60,447 |
Trade & other receivables |  | 5(b) |  |  | — |  |  |  | — |  |  |  | 4,403 |  |  |  | 4,403 |
Financial assets at fair value through other comprehensive income |  |  |  |  | 1,758 |  |  |  | — |  |  |  | — |  |  |  | 1,758 |
Other non-current assets |  |  |  |  | — |  |  |  | — |  |  |  | 1,930 |  |  |  | 1,930 |
|  |  |  |  | 1,758 |  |  |  | — |  |  |  | 66,780 |  |  |  | 68,538 |
(1) | Fair value through other comprehensive income
(2) | Fair value through profit or loss
Financial liabilities (in U.S. dollars, in thousands) |  | Notes |  | Liabilities at FVOCI(1) |  |  | Liabilities at FVTPL(2) |  |  | Liabilities at amortized cost |  |  | Total |
As of September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  | 5(c) |  |  | — |  |  |  | — |  |  |  | 17,663 |  |  |  | 17,663 |
Borrowings |  | 5(d) |  |  | — |  |  |  | — |  |  |  | 99,675 |  |  |  | 99,675 |
Contingent consideration |  | 5(e)(iii) |  |  | — |  |  |  | 21,501 |  |  |  | — |  |  |  | 21,501 |
Warrant liability |  | 5(e)(vi) |  |  | — |  |  |  | 2,586 |  |  |  | — |  |  |  | 2,586 |
|  |  |  |  | — |  |  |  | 24,087 |  |  |  | 117,338 |  |  |  | 141,425 |
As of June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  | 5(c) |  |  | — |  |  |  | — |  |  |  | 23,079 |  |  |  | 23,079 |
Borrowings |  | 5(d) |  |  | — |  |  |  | — |  |  |  | 96,634 |  |  |  | 96,634 |
Contingent consideration |  | 5(e)(iii) |  |  | — |  |  |  | 23,284 |  |  |  | — |  |  |  | 23,284 |
Warrant liability |  | 5(e)(vi) |  |  | — |  |  |  | 2,185 |  |  |  | — |  |  |  | 2,185 |
|  |  |  |  | — |  |  |  | 25,469 |  |  |  | 119,713 |  |  |  | 145,182 |
(1) | Fair value through other comprehensive income
(2) | Fair value through profit or loss
Summary of Cash and Cash Equivalents |
a. | Cash and cash equivalents
|  | As of September 30, |  |  | As of June 30, |
(in U.S. dollars, in thousands) |  | 2022 |  |  | 2022 |
Cash at bank |  |  | 85,112 |  |  |  | 60,034 |
Deposits at call(1) |  |  | 390 |  |  |  | 413 |
|  |  | 85,502 |  |  |  | 60,447 |
(1) | As of September 30, 2022 and June 30, 2022, interest-bearing deposits at call include amounts of $0.4 million and $0.4 million, respectively, held as security and restricted for use.
Summary of Trade and Other Receivables and Prepayments |
b. | Trade and other receivables and prepayments
(i) Trade and other receivables
|  | As of September 30, |  |  | As of June 30, |
(in U.S. dollars, in thousands) |  | 2022 |  |  | 2022 |
Trade debtors |  |  | 1,443 |  |  |  | 2,224 |
Foreign withholding tax recoverable |  |  | 471 |  |  |  | 471 |
U.S. Tax credits |  |  | 1,473 |  |  |  | 1,473 |
Other recoverable taxes (Goods and services tax and value-added tax) |  |  | 476 |  |  |  | 235 |
Trade and other receivables |  |  | 3,863 |  |  |  | 4,403 |
(ii) Prepayments
|  | As of September 30, |  |  | As of June 30, |
(in U.S. dollars, in thousands) |  | 2022 |  |  | 2022 |
Clinical trial research and development expenditure |  |  | 1,283 |  |  |  | 1,313 |
Prepaid insurance and subscriptions |  |  | 1,051 |  |  |  | 2,420 |
Other |  |  | 1,261 |  |  |  | 1,254 |
Prepayments |  |  | 3,595 |  |  |  | 4,987 |
Summary of Trade and Other Payables |
c. | Trade and other payables
|  | As of September 30, |  |  | As of June 30, |
(in U.S. dollars, in thousands) |  | 2022 |  |  | 2022 |
Trade payables and other payables |  |  | 17,663 |  |  |  | 23,079 |
Trade and other payables |  |  | 17,663 |  |  |  | 23,079 |
Summary of Borrowings |
d. | Borrowings
|  | As of September 30, |  |  | As of June 30, |
(in U.S. dollars, in thousands) |  | 2022 |  |  | 2022 |
Borrowings |  |  |  |  |  |  |  |
Secured liabilities: |  |  |  |  |  |  |  |
Borrowing arrangements |  |  | 81,919 |  |  |  | 81,919 |
Less: transaction costs |  |  | (8,280 | ) |  |  | (8,247 | )
Amortization of carrying amount, net of payments made |  |  | 26,036 |  |  |  | 22,962 |
|  |  | 99,675 |  |  |  | 96,634 |
|  | As of September 30, |  |  | As of June 30, |
(in U.S. dollars, in thousands) |  | 2022 |  |  | 2022 |
Borrowings |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |
Borrowings - NovaQuest |  |  | 816 |  |  |  | 372 |
Borrowings - Oaktree |  |  | 4,673 |  |  |  | 4,645 |
|  |  | 5,489 |  |  |  | 5,017 |
Non-current |  |  |  |  |  |  |  |
Borrowings - NovaQuest |  |  | 49,511 |  |  |  | 47,898 |
Borrowings - Oaktree |  |  | 44,675 |  |  |  | 43,719 |
|  |  | 94,186 |  |  |  | 91,617 |
|  |  | 99,675 |  |  |  | 96,634 |
Summary of Net Debt | (iii) Net Debt Reconciliation
|  | As of September 30, |  |  | As of June 30, |
(in U.S. dollars, in thousands) |  | 2022 |  |  | 2022 |
Cash and cash equivalents |  |  | 85,502 |  |  |  | 60,447 |
Borrowings |  |  | (99,675 | ) |  |  | (96,634 | )
Lease liabilities |  |  | (9,957 | ) |  |  | (10,271 | )
Warrant liability |  |  | (2,586 | ) |  |  | (2,185 | )
Net Debt(1) |  |  | (26,716 | ) |  |  | (48,643 | )
Cash and cash equivalents |  |  | 85,502 |  |  |  | 60,447 |
Gross debt - fixed interest rates |  |  | (109,632 | ) |  |  | (106,905 | )
Warrant liability |  |  | (2,586 | ) |  |  | (2,185 | )
Net Debt(1) |  |  | (26,716 | ) |  |  | (48,643 | )
(1) | Net debt amount includes leases and borrowing arrangements.
Summary of Net Debt Reconciliation |
|  |  |  | Liabilities from financing activities |  |  | Other assets |  |  |  |  |
(in U.S. dollars, in thousands) |  |  |  | Borrowings |  |  | Leases |  |  | Warrant liability |  |  | Sub-total |  |  | Cash and cash equivalents |  |  | Total |
Net Debt as at June 30, 2022 |  |  |  |  | (96,634 | ) |  |  | (10,271 | ) |  |  | (2,185 | ) |  |  | (109,090 | ) |  |  | 60,447 |  |  |  | (48,643 | )
Cash Flows(1) |  |  |  |  | 1,240 |  |  |  | 811 |  |  |  | — |  |  |  | 2,051 |  |  |  | 25,808 |  |  |  | 27,859 |
Remeasurement adjustments |  |  |  |  | 54 |  |  |  | — |  |  |  | (401 | ) |  |  | (347 | ) |  |  | — |  |  |  | (347 | )
Other Changes(2) |  |  |  |  | (4,335 | ) |  |  | (633 | ) |  |  | — |  |  |  | (4,968 | ) |  |  | — |  |  |  | (4,968 | )
Acquisition – leases |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Foreign exchange adjustments |  |  |  |  | — |  |  |  | 136 |  |  |  | — |  |  |  | 136 |  |  |  | (753 | ) |  |  | (617 | )
Net Debt as at September 30, 2022 |  |  |  |  | (99,675 | ) |  |  | (9,957 | ) |  |  | (2,586 | ) |  |  | (112,218 | ) |  |  | 85,502 |  |  |  | (26,716 | )
(1) | Cash flows include the payments of borrowings, lease liabilities and interest which are presented as financing cash flows in the statement of cash flows.
(2) | Other changes include modification of leases and accrued interest expenses for borrowings and leases.
Summary of Financial Assets and Liabilities Measured and Recognized at Fair Value | The following table presents the Group's financial assets and financial liabilities measured and recognized at fair value as of September 30, 2022 and June 30, 2022 on a recurring basis, categorized by level according to the significance of the inputs used in making the measurements:
As of September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(in U.S. dollars, in thousands) |  | Notes |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Financial Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity securities - biotech sector |  |  |  |  | — |  |  |  | — |  |  |  | 1,843 |  |  |  | 1,843 |
Total Financial Assets |  |  |  |  | — |  |  |  | — |  |  |  | 1,843 |  |  |  | 1,843 |
Financial Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities at fair value through profit or loss: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingent consideration |  | 5(e)(iii) |  |  | — |  |  |  | — |  |  |  | 21,501 |  |  |  | 21,501 |
Warrant liabilities |  | 5(e)(vi) |  |  | — |  |  |  | — |  |  |  | 2,586 |  |  |  | 2,586 |
Total Financial Liabilities |  |  |  |  | — |  |  |  | — |  |  |  | 24,087 |  |  |  | 24,087 |
As of June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(in U.S. dollars, in thousands) |  | Notes |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Financial Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity securities - biotech sector |  |  |  |  | — |  |  |  | — |  |  |  | 1,758 |  |  |  | 1,758 |
Total Financial Assets |  |  |  |  | — |  |  |  | — |  |  |  | 1,758 |  |  |  | 1,758 |
Financial Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities at fair value through profit or loss: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingent consideration |  | 5(e)(iii) |  |  | — |  |  |  | — |  |  |  | 23,284 |  |  |  | 23,284 |
Warrant liabilities |  | 5(e)(vi) |  |  | — |  |  |  | — |  |  |  | 2,185 |  |  |  | 2,185 |
Total Financial Liabilities |  |  |  |  | — |  |  |  | — |  |  |  | 25,469 |  |  |  | 25,469 |
Summary of Changes in Fair Value of Level 3 Instruments | The following table presents the changes in level 3 instruments for the three months ended September 30, 2022 and the year ended June 30, 2022.
(in U.S. dollars, in thousands) |  | Contingent consideration provision |
Opening balance - July 1, 2021 |  |  | 25,409 |
Amount used during the period |  |  | (1,212 | )
Charged/(credited) to consolidated income statement: |  |  |  |
Remeasurement(1) |  |  | (913 | )
Closing balance - June 30, 2022 |  |  | 23,284 |
Opening balance - July 1, 2022 |  |  | 23,284 |
Reclassification during the period |  |  | 2,685 |
Charged/(credited) to consolidated income statement: |  |  |  |
Remeasurement(2) |  |  | (4,468 | )
Closing balance - September 30, 2022 |  |  | 21,501 |
(1) | In the year ended June 30, 2022 a gain of $0.9 million was recognized on the remeasurement of contingent consideration pertaining to the acquisition of assets from Osiris. This remeasurement was a net result of changing the key assumptions of the contingent consideration valuation such as developmental timelines, market growth and the increase in valuation as the time period shortens between the valuation date and the potential settlement dates of contingent consideration.
(2) | In the three months ended September 30, 2022 a gain of $4.5 million was recognized on the remeasurement of contingent consideration pertaining to the acquisition of assets from Osiris. This gain was a net result of changing the key assumptions of the contingent consideration valuation such as probability of payment, development timelines and the increase in valuation as the time period shortens between the valuation date and the potential settlement dates of contingent consideration.
Summary of Quantitative Information About the Significant Unobservable Inputs Used in Level 3 Fair Value Measurements | The following table summarizes the quantitative information about the significant unobservable inputs used in level 3 fair value measurements:
|  |  |  |  |  |  |  |  |  |  |  |  |  | Range of inputs (weighted average) |  |
(in U.S. dollars, in thousands, except percent data) |  | Fair value as of September 30, |  |  | Fair value as of June 30, |  |  | Valuation |  | Unobservable |  | Year Ended September 30, |  | Year Ended June 30, |  | Relationship of unobservable inputs to
Description |  | 2022 |  |  | 2022 |  |  | technique |  | inputs(1) |  | 2022 |  | 2022 |  | fair value
Contingent consideration provision |  |  | 21,501 |  |  |  | 23,284 |  |  | Discounted cash flows |  | Risk adjusted discount rate |  | 11%-13% (12.5%) |  | 11%-13% (12.5%) |  | 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%.
|  |  |  |  |  |  |  |  |  |  |  | Expected unit sales price |  | Various |  | Various |  | 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%.
|  |  |  |  |  |  |  |  |  |  |  | Expected sales volumes |  | Various |  | Various |  | 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 and payment |  | Various |  | Various |  | 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.
(1) | There were no significant inter-relationships between unobservable inputs that materially affect fair values.
Disclosure of Detailed Information About Valuation Processes of Contingent Consideration at Fair Value Explanatory |
|  | As of September 30, |  |  | As of June 30, |
The fair value of contingent consideration (in U.S. dollars, in thousands) |  | 2022 |  |  | 2022 |
Fair value of cash or stock payable, dependent on achievement of future late-stage clinical or regulatory targets |  |  | 17,650 |  |  |  | 17,827 |
Fair value of royalty payments from commercialization of the intellectual property acquired |  |  | 3,851 |  |  |  | 5,457 |
|  |  | 21,501 |  |  |  | 23,284 |
Summary of Warrant Liability |
(in U.S. dollars, in thousands) | As of September 30, |  |  | As of June 30, |
Warrant liability | 2022 |  |  | 2022 |
Opening balance |  | 2,185 |  |  |  | — |
Warrants fair value at grant date - November 19, 2021 |  | — |  |  |  | 8,081 |
Remeasurement of warrant liability |  | 401 |  |  |  | (5,896 | )
Closing Balance |  | 2,586 |  |  |  | 2,185 |
Summary of Fair Value of Warrants | The following assumptions were based on observable market conditions that existed at the issue date and as of September 30, 2022.
|  | As of September 30, |  |  | As of June 30, |  |  |
Assumption |  | 2022 |  |  | 2022 |  |  | Rationale
Share Price |  | $2.55 |  |  | $2.22 |  |  | Closing share price on valuation date from external market source
Exercise Price |  | $7.26 |  |  | $7.26 |  |  | As per subscription agreement
Expected Term |  | 6 years 3 months |  |  | 6 years 6 months |  |  | As per subscription agreement
Dividend Yield |  | 0% |  |  | 0% |  |  | Based on Company’s nil dividend history
Expected Volatility |  | 83.19% |  |  | 83.22% |  |  | Based on historical volatility data for the Company
Risk Free Interest Rate |  | 3.99% |  |  | 3.08% |  |  | Based on the closing U.S treasury issued bonds with tenors approximating the expected term of the warrants
Fair value per warrant |  | $1.4613 |  |  | $1.2350 |  |  | Determined using Black Scholes-valuation model with the inputs above
Fair value |  | $ | 2,586,046 |  |  | $ | 2,185,476 |  |  | Fair value of 1,769,669 warrants as at grant date and as of September 30, 2022

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