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Loss before income tax (Tables) | 6 Months Ended
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Dec. 31, 2023
Disclosure Of Loss Before Income Tax [Abstract] |
Summary of Loss Before Income Tax |
|  |  | Six Months Ended December 31,
(in U.S. dollars, in thousands) | Note |  | 2023 |  | 2022
Revenue |  |  |  |  |
Commercialization revenue |  |  | 3,388 |  |  | 3,422 |
Total Revenue |  |  | 3,388 |  |  | 3,422 |
Clinical trial and research & development |  |  | (2,045) |  |  | (4,067) |
Manufacturing production & development |  |  | (5,484) |  |  | (11,717) |
Employee benefits |  |  |  |  |
Salaries and employee benefits |  |  | (10,096) |  |  | (9,842) |
Defined contribution superannuation expenses |  |  | (199) |  |  | (186) |
Equity settled share-based payment transactions(1) |  |  | (2,195) |  |  | (1,757) |
Total Employee benefits |  |  | (12,490) |  |  | (11,785) |
Depreciation and amortization of non-current assets |  |  |  |  |
Plant and equipment depreciation |  |  | (281) |  |  | (565) |
Right of use asset depreciation |  |  | (1,420) |  |  | (875) |
Intellectual property amortization |  |  | (742) |  |  | (750) |
Total Depreciation and amortization of non-current assets |  |  | (2,443) |  |  | (2,190) |
Other Management & administration expenses |  |  |  |  |
Overheads & administration |  |  | (4,594) |  |  | (5,187) |
Consultancy |  |  | (1,285) |  |  | (1,967) |
Legal and other professional fees |  |  | (1,124) |  |  | (1,053) |
Intellectual property expenses (excluding the amount amortized above) |  |  | (1,410) |  |  | (1,505) |
Total Other Management & administration expenses(2) |  |  | (8,413) |  |  | (9,712) |
Fair value remeasurement of contingent consideration |  |  |  |  |
Remeasurement of contingent consideration | 5(e)(iii) |  | (337) |  |  | 5,989 |
Total Fair value remeasurement of contingent consideration |  |  | (337) |  |  | 5,989 |
Fair value remeasurement of warrant liability |  |  |  |  |
Remeasurement of warrant liability | 5(e)(vi) |  | 4,434 |  |  | (712) |
Total Fair value remeasurement of warrant liability |  |  | 4,434 |  |  | (712) |
Other operating income and expenses |  |  |  |  |
Interest revenue |  |  | 903 |  |  | 214 |
Foreign exchange gains/(losses) |  |  | 165 |  |  | (253) |
Total Other operating income and expenses |  |  | 1,068 |  |  | (39) |
Finance (costs)/gains |  |  |  |  |
Remeasurement of borrowing arrangements |  |  | (120) |  |  | (1,230) |
Interest expense |  |  | (10,199) |  |  | (9,455) |
Total Finance costs |  |  | (10,319) |  |  | (10,685) |
Total loss before income tax |  |  | (32,641) |  |  | (41,496) |
(1)Share-based payment transactions For the six months ended December 31, 2023 and 2022, the share-based payment transactions have been reflected in the Consolidated Income Statement functional expense categories as follows:
|  | Six Months Ended December 31,
(in U.S. dollars) |  | 2023 |  | 2022
Research and development |  | 1,104,007 |  |  | 797,058 |
Manufacturing and commercialization |  | 48,064 |  |  | (183,720) |
Management and administration |  | 1,043,365 |  |  | 1,143,560 |
Equity settled share-based payment transactions |  | 2,195,436 |  |  | 1,756,898 |
(2)Change in comparative figures For the six months ended December 31, 2022, the Group reclassified immaterial amounts within Other Management and administration expenses. The Group does not believe these reclassifications to be material to the consolidated financial statements.

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