Non-financial Assets and Liabilities (Tables)

12 Months Ended

Jun. 30, 2018

Disclosure Of Non Financial Assets And Liabilities [Abstract]

Summary of Property, Plant and Equipment

a. Property, plant and equipment

(in U.S. dollars, in thousands)	Plant and Equipment			Office Furniture and Equipment			Computer Hardware and Software			Total
Year Ended June 30, 2017
Opening net book amount		1,752			706			605			3,063
Additions		17			—			296			313
Exchange differences		31			(25	)		13			19
Disposals		—			—			(3	)		(3	)
Depreciation charge		(1,049	)		(134	)		(395	)		(1,578	)
Closing net book value		751			547			516			1,814
As of June 30, 2017
Cost		4,139			1,255			3,105			8,499
Accumulated depreciation		(3,388	)		(708	)		(2,589	)		(6,685	)
Net book value		751			547			516			1,814
Year ended June 30, 2018
Opening net book amount		751			547			516			1,814
Additions		16			2			176			194
Exchange differences		(1	)		(1	)		(12	)		(14	)
Disposals		—			—			(1	)		(1	)
Depreciation charge		(460	)		(134	)		(315	)		(909	)
Closing net book value		306			414			364			1,084
As of June 30, 2018
Cost		4,152			1,249			3,199			8,600
Accumulated depreciation		(3,846	)		(835	)		(2,835	)		(7,516	)
Net book value		306			414			364			1,084

Summary of Intangible Assets

b. Intangible assets

(in U.S. dollars, in thousands)	Goodwill		Acquiredlicenses topatents			In-process researchand development acquired			Current marketed products			Total
Year Ended June 30, 2017
Opening net book value		134,453		2,036			427,779			23,555			587,823
Exchange differences		—		6			—			—			6
Amortization charge		—		(144	)		—			(1,335	)		(1,479	)
Closing net book value		134,453		1,898			427,779			22,220			586,350
As of June 30, 2017
Cost		134,453		2,770			489,698			23,999			650,920
Accumulated amortization		—		(872	)		—			(1,779	)		(2,651	)
Accumulated impairment		—		—			(61,919	)		—			(61,919	)
Net book amount		134,453		1,898			427,779			22,220			586,350
Year Ended June 30, 2018
Opening net book value		134,453		1,898			427,779			22,220			586,350
Exchange differences		—		(3	)		—			—			(3	)
Amortization charge		—		(125	)		—			(1,616	)		(1,741	)
Closing net book value		134,453		1,770			427,779			20,604			584,606
As of June 30, 2018
Cost		134,453		2,749			489,698			23,999			650,899
Accumulated amortization		—		(979	)		—			(3,395	)		(4,374	)
Accumulated impairment		—		—			(61,919	)		—			(61,919	)
Net book amount		134,453		1,770			427,779			20,604			584,606

Summary of Carrying Value of In Process Research and Development Acquired by Product

Carrying value of in-process research and development acquired by product

	As of June 30,
(in U.S. dollars, in thousands)	2018		2017
Cardiovascular products		254,351		254,351
Intravenous products for metabolic diseases and    inflammatory/immunologic conditions		70,730		70,730
Osiris MSC products		102,698		102,698
		427,779		427,779

Summary of Provisions

	As of						As of
	June 30, 2018						June 30, 2017
(in U.S. dollars, in thousands)	Current		Non-current		Total		Current		Non-current		Total
Contingent consideration		724		41,346		42,070		11,054		52,541		63,595
Employee benefits		4,358		101		4,459		3,811		416		4,227
Provision for license agreements		—		1,509		1,509		—		—		—
		5,082		42,956		48,038		14,865		52,957		67,822

Summary of Deferred Tax Balances

(i) Deferred tax balances

	As of June 30,
(in U.S. dollars, in thousands)	2018		2017
Deferred tax assets
The balance comprises temporary differences attributable to:
Tax losses		55,904		74,660
Other temporary differences		669		3,566
Total deferred tax assets		56,573		78,226
Deferred tax liabilities
The balance comprises temporary differences attributable to:
Intangible assets		76,652		127,519
Total deferred tax liabilities		76,652		127,519
Net deferred tax liabilities		20,079		49,293
Deferred tax assets expected to be settled within 12 months		—		—
Deferred tax assets expected to be settled after 12 months		56,573		78,226
Deferred tax liabilities expected to be settled within 12 months		147		147
Deferred tax liabilities expected to be settled after 12 months		76,505		127,372

Schedule of Movements Related to Deferred Tax Assets and Liabilities

(ii) Movements

(in U.S. dollars, in thousands)	Tax losses(1) (DTA)			Other temporary differences(1) (DTA)			Intangible assets (DTL)			Total (DTL)
As of June 30, 2016		(57,650	)		(7,372	)		127,715			62,693
Charged/(credited) to:
- profit or loss		(17,010	)		3,806			(196	)		(13,400	)
As of June 30, 2017		(74,660	)		(3,566	)		127,519			49,293
Reclassifications		1,473			—			—			1,473
Charged/(credited) to:
- profit or loss		17,283			2,897			(50,867	)		(30,687	)
As of June 30, 2018		(55,904	)		(669	)		76,652			20,079

(1) Deferred tax assets are netted against deferred tax liabilities.