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v3.22.2.2

Equity (Tables) | 3 Months Ended
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Sep. 30, 2022
Disclosure Of Classes Of Share Capital [Abstract] |
Schedule of Share Capital | (i) Share capital
| As of September 30, |
| 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
| Shares No. |  |  | (U.S. dollars, in thousands) |
Contributed equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(i) Share capital |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ordinary shares |  | 737,121,218 |  |  |  | 648,696,070 |  |  |  | 1,207,734 |  |  |  | 1,163,492 |
Less: Treasury Shares |  | (542,903 | ) |  |  | (606,236 | ) |  |  | — |  |  |  | — |
Total Contributed Equity |  | 736,578,315 |  |  |  | 648,089,834 |  |  |  | 1,207,734 |  |  |  | 1,163,492 |
Summary of Movements in Ordinary Share Capital | (ii) Movements in ordinary share capital
|  | As of September 30, |  |  | As of September 30, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
|  | Shares No. |  |  | (U.S. dollars, in thousands) |
Opening balance |  |  | 650,454,551 |  |  |  | 648,696,070 |  |  |  | 1,165,309 |  |  |  | 1,163,153 |
Issues of ordinary shares during the period |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Exercise of share options(1) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 147 |
Placement of shares under a share placement agreement(2) |  |  | 86,666,667 |  |  |  | — |  |  |  | 45,065 |  |  |  | — |
Transaction costs arising on share issue |  |  | — |  |  |  | — |  |  |  | (2,640 | ) |  |  | 28 |
Total contributions of equity during the period |  |  | 86,666,667 |  |  |  | — |  |  |  | 42,425 |  |  |  | 175 |
Share options reserve transferred to equity on exercise of options |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 164 |
Ending balance |  |  | 737,121,218 |  |  |  | 648,696,070 |  |  |  | 1,207,734 |  |  |  | 1,163,492 |
| (1) | Options are issued to employees, directors and consultants in accordance with the Mesoblast Employee Share Option Plan. From July 1, 2020, unpaid shares are issued to the share trust to enable future option exercises to be settled. On exercise of options, the proceeds of the exercise are recorded in ordinary share capital in Mesoblast Limited and the exercise is settled by transfer of the shares from the share trust to the employee. Prior to July 1, 2020, the shares issued and share capital received on the exercise of options were recorded in ordinary share capital.
| (2) | During the three months ended September 30, 2022, 86,666,667 shares were issued in an equity purchase of Mesoblast Limited at A$0.75 per share to existing and new institutional investors, representing a 5.0% discount to the thirty trading-day volume weighted average price.
Summary of Movements of Shares in Share Trust | (iii) Movements of shares in share trust
|  | As of September 30 |  |  | As of September 30 |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
|  | Shares No. |  |  | (U.S. dollars, in thousands) |
Opening balance |  |  | 542,903 |  |  |  | 771,983 |  |  |  | — |  |  |  | — |
Movement of shares in share trust |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Exercise of share options(1) |  |  | — |  |  |  | (165,747 | ) |  |  | — |  |  |  | — |
Ending balance |  |  | 542,903 |  |  |  | 606,236 |  |  |  | — |  |  |  | — |
(1) | Options are issued to employees, directors and consultants in accordance with the Mesoblast Employee Share Option Plan. From July 1, 2020, unpaid shares are issued to the share trust to enable future option exercises to be settled. On exercise of options, the proceeds of the exercise are recorded in ordinary share capital in Mesoblast Limited and the exercise is settled by transfer of the shares from the share trust to the employee. Prior to July 1, 2020, the shares issued and share capital received on the exercise of options were recorded in ordinary share capital.
Summary of Warrant Reserve |
b. | Warrant reserve
(in U.S. dollars, in thousands) | As of September 30, |  |  | As of June 30, |
Warrant reserve | 2022 |  |  | 2022 |
Opening balance |  | 12,969 |  |  |  | 12,969 |
Movement during the period |  | — |  |  |  | — |
Closing Balance |  | 12,969 |  |  |  | 12,969 |

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