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Equity (Tables) | 6 Months Ended
--- | ---
Dec. 31, 2023
Disclosure of classes of share capital [abstract] |
Schedule of Share Capital | Share capital
| As of December 31,
| 2023 |  | 2022 |  | 2023 |  | 2022
| Shares No. |  | (U.S. dollars, in thousands)
Contributed equity |  |  |  |  |  |  |
(i)Share capital |  |  |  |  |  |  |
Ordinary shares | 1,015,342,237 |  | 737,121,218 |  | 1,286,229 |  |  | 1,207,714 |
Less: Treasury Shares | (542,903) |  | (542,903) |  | — |  |  | — |
Total Contributed Equity | 1,014,799,334 |  | 736,578,315 |  | 1,286,229 |  |  | 1,207,714 |
Summary of Movements in Ordinary Share Capital | Movements in ordinary share capital
| Six Months Ended December 31, |  | Six Months Ended December 31,
| 2023 |  | 2022 |  | 2023 |  | 2022
| Shares No. |  | (U.S. dollars, in thousands)
Opening balance | 814,204,825 |  | 650,454,551 |  | 1,249,123 |  |  | 1,165,309 |
Issues of ordinary shares during the period |  |  |  |  |  |  |
Placement of shares under a share placement agreement(1)(2) | 201,137,412 |  | 86,666,667 |  | 39,708 |  |  | 45,065 |
Transaction costs arising on share issue | — |  | — |  | (2,602) |  |  | (2,660) |
Total contributions of equity during the period | 201,137,412 |  | 86,666,667 |  | 37,106 |  | 42,405
Share options reserve transferred to equity on exercise of options | — |  | — |  | — |  |  | — |
Ending balance | 1,015,342,237 |  | 737,121,218 |  | 1,286,229 |  |  | 1,207,714
(1)During the six months ended December 31, 2023, 201,137,412 shares were issued in a 1 for 4 pro-rata accelerated non-renounceable entitlement offer of new fully paid ordinary shares in Mesoblast Limited to existing shareholders in Australia and certain other countries together with an institutional placement of new fully paid ordinary shares in Mesoblast Limited, at A$0.30 per share.
(2)During the six months ended December 31, 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.
Summary of Movements of Shares in Share Trust | Movements of shares in share trust
| Six Months Ended December 31, |  | Six Months Ended December 31,
| 2023 |  | 2022 |  | 2023 |  | 2022
| Shares No. |  | (U.S. dollars, in thousands)
Opening balance | 542,903 |  | 542,903 |  | — |  |  | — |
Movement of shares in share trust |  |  |  |  |  |  |
Exercise of share options(1) | — |  | — |  | — |  |  | — |
Ending balance | 542,903 |  | 542,903 |  | — |  |  | — |
(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 | Warrant reserve
(in U.S. dollars, in thousands) | As of December 31, |  | As of June 30,
Warrant reserve | 2023 |  | 2023
Opening balance | 12,969 |  |  | 12,969 |
Movement during the period | — |  |  | — |
Closing Balance | 12,969 |  |  | 12,969 |

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