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Non-financial assets and liabilities (Tables) | 6 Months Ended
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Dec. 31, 2023
Disclosure Of Non Financial Assets And Liabilities [Abstract] |
Summary of Intangible Assets | Intangible assets
(in U.S. dollars, in thousands) |  | Goodwill |  | Acquired licenses to patents |  | In-process research and development acquired |  | Current marketed products |  | Total
Year Ended June 30, 2023 |  |  |  |  |  |  |  |  |  |
Opening net book amount |  | 134,453 |  |  | 1,632 |  |  | 427,779 |  |  | 14,788 |  |  | 578,652 |
Additions |  | — |  |  | 23 |  |  | — |  |  | — |  |  | 23 |
Exchange differences |  | — |  |  | 1 |  |  | — |  |  | — |  |  | 1 |
Amortization charge |  | — |  |  | (38) |  |  | — |  |  | (1,455) |  |  | (1,493) |
Closing net book amount |  | 134,453 |  |  | 1,618 |  |  | 427,779 |  |  | 13,333 |  |  | 577,183 |
As of June 30, 2023 |  |  |  |  |  |  |  |  |  |
Cost |  | 134,453 |  |  | 2,993 |  |  | 489,698 |  |  | 23,999 |  |  | 651,143 |
Accumulated amortization |  | — |  |  | (1,375) |  |  | — |  |  | (10,666) |  |  | (12,041) |
Accumulated impairment |  | — |  |  | — |  |  | (61,919) |  |  | — |  |  | (61,919) |
Net book amount |  | 134,453 |  |  | 1,618 |  |  | 427,779 |  |  | 13,333 |  |  | 577,183 |
Six Months Ended December 31, 2023 |  |  |  |  |  |  |  |  |  |
Opening net book amount |  | 134,453 |  |  | 1,618 |  |  | 427,779 |  |  | 13,333 |  |  | 577,183 |
Additions |  | — |  |  | 122 |  |  | — |  |  | — |  |  | 122 |
Exchange differences |  | — |  |  | 1 |  |  | — |  |  | — |  |  | 1 |
Amortization charge |  | — |  |  | (15) |  |  | — |  |  | (727) |  |  | (742) |
Closing net book amount |  | 134,453 |  |  | 1,726 |  |  | 427,779 |  |  | 12,606 |  |  | 576,564 |
As of December 31, 2023 |  |  |  |  |  |  |  |  |  |
Cost |  | 134,453 |  |  | 3,131 |  |  | 489,698 |  |  | 24,000 |  |  | 651,282 |
Accumulated amortization |  | — |  |  | (1,405) |  |  | — |  |  | (11,394) |  |  | (12,799) |
Accumulated impairment |  | — |  |  | — |  |  | (61,919) |  |  | — |  |  | (61,919) |
Net book amount |  | 134,453 |  |  | 1,726 |  |  | 427,779 |  |  | 12,606 |  |  | 576,564 |
Summary of Carrying Value of In Process Research and Development Acquired by Product | Carrying value of in-process research and development acquired by product
(in U.S. dollars, in thousands) | As of December 31, 2023 |  | As of June 30, 2023
Cardiovascular products(1) | 254,351 |  |  | 254,351 |
Intravenous products for metabolic diseases and inflammatory/immunologic conditions(2) | 70,730 |  |  | 70,730 |
MSC products(3) | 102,698 |  |  | 102,698 |
| 427,779 |  |  | 427,779 |
(1)Includes MPC-150-IM for the treatment or prevention of chronic heart failure and MPC-25-IC for the treatment or prevention of acute myocardial infarction (2)Includes MPC-300-IV for the treatment of biologic-refractory rheumatoid arthritis and diabetic nephropathy (3)Includes remestemcel-L for the treatment of adults and children with SR-aGVHD and remestemcel-L for the treatment of Crohn’s disease
Summary of Provisions |
| As of December 31, 2023 |  | As of June 30, 2023
(in U.S. dollars, in thousands) | Current |  | Non-current |  | Total |  | Current |  | Non-current |  | Total
Contingent consideration(1) | 500 |  |  | 17,036 |  |  | 17,536 |  |  | 636 |  |  | 16,563 |  |  | 17,199 |
Employee benefits | 3,980 |  |  | 37 |  |  | 4,017 |  |  | 2,013 |  |  | 49 |  |  | 2,062 |
Provision for license agreements | 3,750 |  |  | — |  |  | 3,750 |  |  | 3,750 |  |  | — |  |  | 3,750 |
| 8,230 |  |  | 17,073 |  |  | 25,303 |  |  | 6,399 |  |  | 16,612 |  |  | 23,011 |
(1) The classification of contingent consideration as current represents the expected payments within the next 12 months based on current development timelines.
Summary of Deferred Tax Balances | Deferred tax balances
(in U.S. dollars, in thousands) | As of December 31, 2023 |  | As of June 30, 2023
Deferred tax assets |  |  |
The balance comprises temporary differences attributable to: |  |  |
Tax losses | 74,684 |  |  | 76,020 |
Other temporary differences | 13,185 |  |  | 11,972 |
Total deferred tax assets | 87,869 |  |  | 87,992 |
Deferred tax liabilities |  |  |
The balance comprises temporary differences attributable to: |  |  |
Intangible assets | 87,869 |  |  | 87,992 |
Total deferred tax liabilities | 87,869 |  |  | 87,992 |
Net deferred tax liabilities | — |  |  | — |
Schedule of Movements Related to Deferred Tax Assets and Liabilities | Movements
(in U.S. dollars, in thousands) | Tax losses(1) (DTA) |  | Other temporary differences(1) (DTA) |  | Intangible assets (DTL) |  | Total (DTL)
As of June 30, 2022 | (80,411) |  |  | (7,831) |  |  | 88,242 |  |  | — |
Charged/(credited) to: |  |  |  |  |  |  |
- profit or loss | 4,179 |  |  | (4,141) |  |  | (250) |  |  | (212) |
- directly to equity | 212 |  |  | — |  |  | — |  |  | 212 |
As of June 30, 2023 | (76,020) |  |  | (11,972) |  |  | 87,992 |  |  | — |
Charged/(credited) to: |  |  |  |  |  |  |
- profit or loss | 1,234 |  |  | (1,213) |  |  | (123) |  |  | (102) |
- directly to equity | 102 |  |  | — |  |  | — |  |  | 102 |
As of December 31, 2023 | (74,684) |  |  | (13,185) |  |  | 87,869 |  |  | — |
(1)Deferred tax assets are netted against deferred tax liabilities

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