Trade Receivables (Tables)

12 Months Ended

Jun. 30, 2022

Trade and other receivables [abstract]

Schedule of trade receivables

The Group’s trade receivables consisted of the following:

	As of June 30,
	2022		2021
	(U.S. $ in thousands)
Gross trade receivables	$	312,172	$	173,849
Expected credit loss allowance	(4,045)		(376)
Total trade receivables	$	308,127	$	173,473

Schedule of movements in ECL allowance

The movements in the ECL allowance were as follows:

	(U.S. $ in thousands)
As of June 30, 2020	$	1,156
Change in estimate	(780)
As of June 30, 2021	$	376
Change in estimate	3,669
As of June 30, 2022	$	4,045

Schedule of aging analysis of trade receivables

The following table sets forth the information about the credit risk exposure on the Group's trade receivables using a provision matrix:

				Past due days
	Current			< 90 days			> 90 days			Total
	(U.S. $ in thousands except ECL rate)
As of June 30, 2022
ECL rate	—		%	3.3		%	23.1		%
Trade receivables carrying amount	$	256,418		$	44,636		$	11,118		$	312,172
ECL allowance	—			1,479			2,566			4,045
As of June 30, 2021
ECL rate	—		%	0.3		%	20.9		%
Trade receivables carrying amount	$	157,804		$	14,468		$	1,577		$	173,849
ECL allowance	6			41			329			376