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Financial instruments (Tables)

12 Months Ended

Jun. 30, 2021

Statement [line items]

Summary of foreign currency risk

The carrying amount of the consolidated entity’s foreign currency denominated financial assets and financial liabilities at the reporting date was as follows:

		Assets								Liabilities
		2021				2020				2021				2020
		A$’000				A$’000				A$’000				A$’000
US dollars			21,073				272				3,448				2,196
Euros			—				—				16				—
			21,073				272				3,464				2,196

Summary of foreign currency risk sensitivity

If the AUD had strengthened against the USD by 10% (2020: 10%) then this would have had the following impact:

		AUD strengthened												AUD weakened
Consolidated - 2021		% change				Effect on profit before tax A$’000				Effect on equity A$’000				% change				Effect on profit before tax A$’000				Effect on equity A$’000
US dollars			10	%			(1,762	)			(1,762	)			(10	%)			1,762				1,762
Euros			10	%			1				1				(10	%)			(1	)			(1	)
							(1,761	)			(1,761	)							1,761				1,761
		AUD strengthened												AUD weakened
Consolidated - 2020		% change				Effect on profit before tax A$’000				Effect on equity A$’000				% change				Effect on profit before tax A$’000				Effect on equity A$’000
US dollars			10	%			192				192				(10	%)			(192	)			(192	)

Summary of variable interest rate balances

As at the reporting date, the consolidated entity had the following variable interest rate balances:

		2021								2020
		Weighted average interest rate %				Balance A$’000				Weighted average interest rate %				Balance A$’000
Cash at bank and in hand			0.00	%			21,087				0.04	%			1,264
Short term deposits			0.04	%			6,500				0.95	%			7,500
Net exposure to cash flow interest rate risk							27,587								8,764

Summary of remaining contractual maturities of financial instrument liabilities

2021		Weighted average interest rate %				1 year or less A$’000				Between 1 and 2 years A$’000				Between 2 and 5 years A$’000				Over 5 years A$’000				Remaining contractual maturities A$’000
Non-derivatives
Non-interest bearing
Trade payables			—				1,893				—				—				—				1,893
Accrued payables			—				3,039				—				—				—				3,039
Contingent consideration			—				3,165				—				9,306				—				12,471
Total non-derivatives							8,097				—				9,306				—				17,403
2020		Weighted average interest rate %				1 year or less A$’000				Between 1 and 2 years A$’000				Between 2 and 5 years A$’000				Over 5 years A$’000				Remaining contractual maturities A$’000
Non-derivatives
Non-interest bearing
Trade payables			—				1,694				—				—				—				1,694
Accrued payables			—				1,795				—				—				—				1,795
Contingent consideration			—								4,199				—				—				4,199
Total non-derivatives							3,489				4,199				—				—				7,688

X

- Definition

The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]]

+ References

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- Definition

The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]]

+ References

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