XML 70 R59.htm IDEA: XBRL DOCUMENT
v3.23.3

Equity - Reserves and Retained Earnings (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2023
Statement [LineItems] |
Summary of Equity Reserves and Retained Earnings |
|  | Consolidated |
|  | June 30, 2023 |  |  | June 30, 2022 |
|  | A$ |  |  | A$ |
(a) Reserves |  |  |  |  |  |  |  |
Options issued reserve |  |  | 19,116,205 |  |  |  | 19,116,205 |
Conversion feature of convertible note reserve |  |  | 2,589,486 |  |  |  | 5,178,972 |
Foreign currency translation reserve |  |  | 3,844,507 |  |  |  | 252,005 |
Share-based payment reserve |  |  | 4,577,520 |  |  |  | 4,457,636 |
|  |  | 30,127,718 |  |  |  | 29,004,818 |
Movement in options issued reserve were as follows: |  |  |  |  |  |  |  |
Opening balance and closing balance |  |  | 19,116,205 |  |  |  | 19,116,205 |
Movements in conversion feature of convertible note reserve: |  |  |  |  |  |  |  |
Opening balance |  |  | 5,178,972 |  |  |  | 10,357,944 |
Transfer to accumulated losses on conversion of Convertible Notes |  |  | (2,006,280 | ) |  |  | (4,012,560 | )
Transfer to contributed equity on conversion of Convertible Notes |  |  | (583,206 | ) |  |  | (1,166,412 | )
Ending balance |  |  | 2,589,486 |  |  |  | 5,178,972 |
Movement in foreign currency translation reserve were as follows: |  |  |  |  |  |  |  |
Opening balance |  |  | 252,005 |  |  |  | 1,174,332 |
Currency translation differences arising during the year |  |  | 3,592,502 |  |  |  | (922,327 | )
Ending balance |  |  | 3,844,507 |  |  |  | 252,005 |
Movement in share-based payment reserve were as follows: |  |  |  |  |  |  |  |
Opening balance |  |  | 4,457,636 |  |  |  | 3,843,045 |
Option and Performance rights expensed during the year |  |  | 2,001,572 |  |  |  | 1,486,841 |
Exercise of vested performance rights transferred to contributed equity |  |  | (1,881,688 | ) |  |  | (872,250 | )
Ending balance |  |  | 4,577,520 |  |  |  | 4,457,636 |
(b) Accumulated losses |  |  |  |  |  |  |  |
Movement in accumulated losses were as follows: |  |  |  |  |  |  |  |
Opening balance |  |  | (302,335,209 | ) |  |  | (274,642,220 | )
Net loss for the year |  |  | (39,896,348 | ) |  |  | (32,210,826 | )
Conversion of Convertible Notes* |  |  | 2,301,025 |  |  |  | 4,517,837 |
Exercise of warrants |  |  | — |  |  |  | — |
Ending Balance |  |  | (339,930,532 | ) |  |  | (302,335,209 | )
* | The conversion of convertible notes to accumulated losses amounted to $2,301,025 (FY2022: 4,517,837). This amount is comprised of: $2,006,280 (FY2022: $4,012,560 ) related to the fair value feature of the converted convertible notes and $294,745 (FY2022: $505,277 ) related to the unwinding of the discount (fair value adjustment).

X
- Definition Equity reserves and retained earnings [text block] + References No definition available. + Details
Name: | immp_EquityReservesAndRetainedEarningsTextBlock
Namespace Prefix: | immp_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | immp_StatementLineItems
Namespace Prefix: | immp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration