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Financial instruments (Tables)

12 Months Ended

Jun. 30, 2023

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
		2023 A$’000				2022 restated A$’000				2023 A$’000				2022 A$’000
US dollars			2,326				7,276				1,135				3,071
Euros			—				—				2,710				205
Singapore dollars			—				—				1				—
			2,326				7,276				3,846				3,276

Summary of foreign currency risk sensitivity

If all currencies had strengthened and weakened against the USD by 10% (2022: 10%) then this would have had the following impact:

		AUD strengthened												AUD weakened
Consolidated - 2023		% 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	%			(494	)			(494	)			(10	%)			494				494
Euros			10	%			271				271				(10	%)			(271	)			(271	)
							(223	)			(223	)							223				223
		AUD strengthened												AUD weakened
Consolidated – 2022 (restated)		% 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	%			(420	)			(420	)			(10	%)			420				420
Euros			10	%			20				20				(10	%)			(20	)			(20	)
							(400	)			(400	)							400				400

Summary of variable interest rate balances

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

		2023								2022
		Weighted average interest rate %				Balance A$’000				Weighted average interest rate %				Balance A$’000
Cash at bank and in hand			0.40				5,241				—				7,361
Net exposure to cash flow interest rate risk							5,241								7,361

Summary of remaining contractual maturities of financial instrument liabilities

2023		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$’000
Non-derivatives
Trade payables			—				857				—				—				—				857
Accrued payables			—				3,472				—				—				—				3,472
Contingent consideration			—				750				4,303				3,099				—				8,152
Total non-derivatives							5,079				4,303				3,099				—				12,481
2022 restated		Weighted average interest rate %				1 year or less A$’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
Trade payables			—				1,524				—				—				—				1,524
Accrued payables			—				2,236				—				—				—				2,236
Contingent consideration			—				759				8,338				795				—				9,892
Total non-derivatives							4,519				8,338				795				—				13,652

X

- Definition

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

+ References

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X

- 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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