XML 76 R60.htm IDEA: XBRL DOCUMENT

Fair value measurement (Tables)

12 Months Ended

Jun. 30, 2023

Summary of assets and liabilities, measured or disclosed at fair value

The following tables detail the consolidated entity’s assets and liabilities, measured or disclosed at fair value, using a three level hierarchy, based on the lowest level of input that is significant to the entire fair value measurement, being:

Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date

Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly

Level 3: Unobservable inputs for the asset or liability


Consolidated - 2023	Level 1 A$’000		Level 2 A$’000		Level 3 A$’000		Total A$’000

Liabilities
Contingent Consideration		—		—		1,404		1,404

Total liabilities		—		—		1,404		1,404


Consolidated - 2022

Liabilities
Contingent Consideration		—		—		1,168		1,168

Total liabilities		—		—		1,168		1,168

Summary of movements in level 3 assets and liabilities

Movements in level 3 assets and liabilities during the current and previous financial year are set out below:


	Level 3 A$’000		Total A$’000
Consolidated
Balance at 1 July 2021		1,015		1,015
Losses recognized in profit or loss		153		153

Balance at 30 June 2022		1,168		1,168

Losses recognized in profit or loss		236		236

Balance at 30 June 2023		1,404		1,404