Financial Risk Management (Tables)

3 Months Ended

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.