Property and Equipment

12 Months Ended

Jun. 30, 2022

Disclosure of detailed information about property, plant and equipment [abstract]

Property and equipment, net consisted of the following:


	Equipment		Computer Hardware and Software		Furniture and Fittings		Leasehold Improvements and Other		Construction in progress*		Total
	(U.S. $ in thousands)
As of June 30, 2021
Opening cost balance	$	9,652	$	12,065	$	19,687	$	103,100	$	11,261	$	155,765
Additions	1,077		170		2,051		4,807		21,872		29,977
Transfer to assets held for sale	—		—		—		—		(35,123)		(35,123)
Disposals	(311)		(2,694)		(643)		(1,266)		—		(4,914)
Effect of change in exchange rates	12		(4)		93		355		1,990		2,446
Closing cost balance	10,430		9,537		21,188		106,996		—		148,151

Opening accumulated depreciation	(5,618)		(8,611)		(8,388)		(35,500)		—		(58,117)
Depreciation expense	(2,150)		(1,897)		(3,442)		(16,053)		—		(23,542)
Impairment	—		—		—		(3,676)		—		(3,676)
Effect of change in exchange rates	(7)		4		(31)		(99)		—		(133)
Disposals	230		1,442		602		1,264		—		3,538
Closing accumulated depreciation and impairment	(7,545)		(9,062)		(11,259)		(54,064)		—		(81,930)
Net book balance	$	2,885	$	475	$	9,929	$	52,932	$	—	$	66,221

As of June 30, 2022
Opening cost balance	$	10,430	$	9,537	$	21,188	$	106,996	$	—	$	148,151
Additions	78		16,818		6,409		28,628		—		51,933

Disposals	(1,160)		(7,720)		(2,230)		(14,631)		—		(25,741)
Effect of change in exchange rates	(208)		(311)		(210)		(1,326)		—		(2,055)
Closing cost balance	9,140		18,324		25,157		119,667		$	—	172,288

Opening accumulated depreciation	(7,545)		(9,062)		(11,259)		(54,064)		—		(81,930)
Depreciation expense	(1,641)		(1,648)		(3,180)		(12,296)		—		(18,765)

Effect of change in exchange rates	130		88		119		1,083		—		1,420
Disposals	1,153		7,720		2,149		14,519		—		25,541
Closing accumulated depreciation and impairment	(7,903)		(2,902)		(12,171)		(50,758)		—		(73,734)

Net book balance	$	1,237	$	15,422	$	12,986	$	68,909	$	—	$	98,554

*Construction in progress is related to the construction project associated with our new headquarters building in Sydney, Australia. As of June 30, 2021, construction in progress has been transferred to assets held for sale. Please refer to Note 14, “Other Balance Sheet Accounts,” for details of the transaction.