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v3.22.2.2

Loss Before Income Tax (Tables) | 3 Months Ended
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Sep. 30, 2022
Disclosure Of Loss Before Income Tax [Abstract] |
Summary of Loss Before Income Tax |
|  |  |  | Three Months Ended September 30, |  |
(in U.S. dollars, in thousands) |  | Note |  | 2022 |  |  | 2021 |  |
Revenue |  |  |  |  |  |  |  |  |  |  |
Commercialization revenue |  |  |  |  | 1,443 |  |  |  | 2,422 |  |
Milestone revenue |  |  |  |  | — |  |  |  | 1,172 |  |
Interest revenue |  |  |  |  | 60 |  |  |  | — |  |
Total Revenue |  |  |  |  | 1,503 |  |  |  | 3,594 |  |
Clinical trial and research & development |  |  |  |  | (658 | ) |  |  | (2,583 | ) |
Manufacturing production & development |  |  |  |  | (5,376 | ) |  |  | (7,918 | ) |
Employee benefits |  |  |  |  |  |  |  |  |  |  |
Salaries and employee benefits |  |  |  |  | (4,704 | ) |  |  | (5,452 | ) |
Defined contribution superannuation expenses |  |  |  |  | (84 | ) |  |  | (96 | ) |
Equity settled share-based payment transactions(1) |  |  |  |  | (350 | ) |  |  | (1,076 | ) |
Total Employee benefits |  |  |  |  | (5,138 | ) |  |  | (6,624 | ) |
Depreciation and amortization of non-current assets |  |  |  |  |  |  |  |  |  |  |
Plant and equipment depreciation |  |  |  |  | (296 | ) |  |  | (290 | ) |
Right of use asset depreciation |  |  |  |  | (432 | ) |  |  | (410 | ) |
Intellectual property amortization |  |  |  |  | (377 | ) |  |  | (393 | ) |
Total Depreciation and amortization of non-current assets |  |  |  |  | (1,105 | ) |  |  | (1,093 | ) |
Other Management & administration expenses |  |  |  |  |  |  |  |  |  |  |
Overheads & administration |  |  |  |  | (2,537 | ) |  |  | (2,098 | ) |
Consultancy |  |  |  |  | (1,329 | ) |  |  | (773 | ) |
Legal, patent and other professional fees |  |  |  |  | (802 | ) |  |  | (1,033 | ) |
Intellectual property expenses (excluding the amount amortized above) |  |  |  |  | (563 | ) |  |  | (621 | ) |
Total Other Management & administration expenses |  |  |  |  | (5,231 | ) |  |  | (4,525 | ) |
Fair value remeasurement of contingent consideration |  |  |  |  |  |  |  |  |  |  |
Remeasurement of contingent consideration |  | 5(e)(iii) |  |  | 4,468 |  |  |  | 280 |  |
Total Fair value remeasurement of contingent consideration |  |  |  |  | 4,468 |  |  |  | 280 |  |
Fair value remeasurement of warrant liability |  |  |  |  |  |  |  |  |  |  |
Remeasurement of warrant liability |  | 5(e)(vi) |  |  | (401 | ) |  |  | — |  |
Total Fair value remeasurement of warrant liability |  |  |  |  | (401 | ) |  |  | — |  |
Other operating income and expenses |  |  |  |  |  |  |  |  |  |  |
Foreign exchange (losses) |  |  |  |  | (504 | ) |  |  | (119 | ) |
Foreign withholding tax paid |  |  |  |  | — |  |  |  | (59 | ) |
Total Other operating income and expenses |  |  |  |  | (504 | ) |  |  | (178 | ) |
Finance (costs)/gains |  |  |  |  |  |  |  |  |  |  |
Remeasurement of borrowing arrangements |  |  |  |  | 54 |  |  |  | 480 |  |
Interest expense |  |  |  |  | (4,551 | ) |  |  | (4,140 | ) |
Total Finance costs |  |  |  |  | (4,497 | ) |  |  | (3,660 | ) |
Total loss before income tax |  |  |  |  | (16,939 | ) |  |  | (22,707 | ) |
(1) | Share-based payment transactions
For the three months ended September 30, 2022 and 2021, share-based payment transactions have been reflected in the Consolidated Income Statement functional expense categories as follows:
|  |  |  | Three Months Ended September 30, |  |
(in U.S. dollars) |  |  |  | 2022 |  |  | 2021 |  |
Research and development |  |  |  |  | 37,905 |  |  |  | 899,841 |  |
Manufacturing and commercialization |  |  |  |  | (252,293) |  |  |  | 123,149 |  |
Management and administration |  |  |  |  | 564,047 |  |  |  | 52,722 |  |
Equity settled share-based payment transactions |  |  |  |  | 349,659 |  |  |  | 1,075,712 |  |

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