XML 58 R40.htm IDEA: XBRL DOCUMENT
v3.24.3

Restatement of comparatives (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2024
Text block [abstract] |
Schedule Of Material Restatement Of EVT 801 Asset | The error resulted in a material overstatement of the EVT-801 intangible asset and a corresponding overstatement of the liability at acquisition. The impact of this error is noted below with the restated balances disclosed in notes 15 and 19.
|  | 30 June 2022 Reported |  |  | Increase/ (decrease) |  |  | 30 June 2022 Restated |
|  | A$’000 |  |  | A$’000 |  |  | A$’000 |
Consolidated statement of financial position |  |  |  |  |  |  |  |  |  |  |  |
Intangibles - licensing agreement |  |  | 27,266 |  |  |  | (1,045 | ) |  |  | 26,221 |
Less Accumulated amortisation |  |  | (7,216 | ) |  |  | 134 |  |  |  | (7,082 | )
|  |  | 20,050 |  |  |  | (911 | ) |  |  | 19,139 |
Current contingent consideration |  |  | (759 | ) |  |  | — |  |  |  | (759 | )
Non-Current contingent consideration |  |  | (8,756 | ) |  |  | 547 |  |  |  | (8,209 | )
|  |  | (9,515 | ) |  |  | 547 |  |  |  | (8,968 | )
Accumulated losses |  |  | (68,253 | ) |  |  | (364 | ) |  |  | (68,617 | )
Total equity |  |  | 18,638 |  |  |  | (363 | ) |  |  | 18,275 |
Schedule Of Material Restatement Of Income Statement |
|  | 30 June 2022 |  |  | Increase/ (decrease) |  |  | 30 June 2022 Restated |
Consolidated statement of profit and loss |  |  |  |  |  |  |  |  |  |  |  |
Research and development expense |  |  | (20,252 | ) |  |  | 83 |  |  |  | (20,169 | )
General and administrative expense |  |  | (4,511 | ) |  |  | (602 | ) |  |  | (5,113 | )
Loss on revaluation of contingent consideration |  |  | (152 | ) |  |  | 152 |  |  |  | — |
Commercialisation expense |  |  | (127 | ) |  |  | — |  |  |  | (127 | )
Loss before income tax benefit |  |  | (25,016 | ) |  |  | (366 | ) |  |  | (25,382 | )
Income tax benefit |  |  | 368 |  |  |  | — |  |  |  | 368 |
Loss after income tax benefit |  |  | (24,648 | ) |  |  | (366 | ) |  |  | (25,014 | )
Impact on basic and diluted earnings per share increase/ (decrease) in earning per share |  |  |  |  |  |  |  |  |  |  |  |
|  | Cents |  |  | Cents |  |  | Cents |
Basic and diluted loss for the year attributable to equity holders |  | $ | (18.61 | ) |  | $ | (0.27 | ) |  | $ | (18.88 | )

X
- Definition Disclosure Of Detailed Information About Material Restatement Of Balance Sheet Explanatory. + References No definition available. + Details
Name: | kzia_DisclosureOfDetailedInformationAboutMaterialRestatementOfBalanceSheetExplanatory
Namespace Prefix: | kzia_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Detailed Information About Material Restatement Of Income Statement Explanatory. + References No definition available. + Details
Name: | kzia_DisclosureOfDetailedInformationAboutMaterialRestatementOfIncomeStatementExplanatory
Namespace Prefix: | kzia_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | kzia_TextBlockAbstract
Namespace Prefix: | kzia_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration