XML 92 R69.htm IDEA: XBRL DOCUMENT v3.24.3
Income tax - Summary of Movements in Deferred Tax Balances (Details) - USD ($)
$ in Thousands
12 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Recognized in OCI $ 231 $ (142)
Deferred income tax assets 2,334 3,210
Deferred income tax liabilities (9,895) (14,295)
Non-deductible reserves    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Deferred tax asset (Deferred tax liabilities) at beginning of period 5,041 5,444
Recognized in profit or loss (1,241) (403)
Recognized in OCI 0 0
Other 0 0
Deferred tax asset (Deferred tax liabilities) at end of period 3,800 5,041
Deferred income tax assets 3,800 5,041
Deferred income tax liabilities 0 0
SR&ED investment tax credits, net of 12(1)(x)    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Deferred tax asset (Deferred tax liabilities) at beginning of period 2,193 2,001
Recognized in profit or loss (80) 0
Recognized in OCI 0 0
Other 251 192
Deferred tax asset (Deferred tax liabilities) at end of period 2,364 2,193
Deferred income tax assets 2,364 2,193
Deferred income tax liabilities 0 0
Property, plant and equipment    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Deferred tax asset (Deferred tax liabilities) at beginning of period (1,960) (2,432)
Recognized in profit or loss 486 472
Recognized in OCI 0 0
Other 0 0
Deferred tax asset (Deferred tax liabilities) at end of period (1,474) (1,960)
Deferred income tax assets 49 42
Deferred income tax liabilities (1,523) (2,002)
Intangible assets including goodwill    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Deferred tax asset (Deferred tax liabilities) at beginning of period (33,200) (41,927)
Recognized in profit or loss 6,614 8,727
Recognized in OCI 0 0
Other 0 0
Deferred tax asset (Deferred tax liabilities) at end of period (26,586) (33,200)
Deferred income tax assets 0 0
Deferred income tax liabilities (26,586) (33,200)
Deferred development costs    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Deferred tax asset (Deferred tax liabilities) at beginning of period (680) (886)
Recognized in profit or loss 608 206
Recognized in OCI 0 0
Other 0 0
Deferred tax asset (Deferred tax liabilities) at end of period (72) (680)
Deferred income tax assets 0 0
Deferred income tax liabilities (72) (680)
Non-capital/Net operating losses carried forward    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Deferred tax asset (Deferred tax liabilities) at beginning of period 13,600 15,620
Recognized in profit or loss (1,726) (2,020)
Recognized in OCI 0 0
Other 0 0
Deferred tax asset (Deferred tax liabilities) at end of period 11,874 13,600
Deferred income tax assets 11,874 13,600
Deferred income tax liabilities 0 0
Lease liabilities and Others    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Deferred tax asset (Deferred tax liabilities) at beginning of period 3,621 4,710
Recognized in profit or loss (725) (1,089)
Recognized in OCI 0 0
Other 0 0
Deferred tax asset (Deferred tax liabilities) at end of period 2,896 3,621
Deferred income tax assets 2,896 3,621
Deferred income tax liabilities 0 0
Right of use assets    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Deferred tax asset (Deferred tax liabilities) at beginning of period (3,320) (4,441)
Recognized in profit or loss 715 1,121
Recognized in OCI 0 0
Other 0 0
Deferred tax asset (Deferred tax liabilities) at end of period (2,605) (3,320)
Deferred income tax assets 0 0
Deferred income tax liabilities (2,605) (3,320)
Share issuance cost    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Deferred tax asset (Deferred tax liabilities) at beginning of period 521 834
Recognized in profit or loss (294) (313)
Recognized in OCI 0 0
Other 0 0
Deferred tax asset (Deferred tax liabilities) at end of period 227 521
Deferred income tax assets 227 521
Deferred income tax liabilities 0 0
Equity Incentive Plan    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Deferred tax asset (Deferred tax liabilities) at beginning of period 152 0
Recognized in profit or loss (152) 152
Recognized in OCI 0 0
Other 0 0
Deferred tax asset (Deferred tax liabilities) at end of period 0 152
Deferred income tax assets 0 152
Deferred income tax liabilities 0 0
Stock options    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Deferred tax asset (Deferred tax liabilities) at beginning of period 0 4,096
Recognized in profit or loss   (4,096)
Recognized in OCI   0
Other   0
Deferred tax asset (Deferred tax liabilities) at end of period   0
Deferred income tax assets   0
Deferred income tax liabilities   0
163J interest    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Deferred tax asset (Deferred tax liabilities) at beginning of period 3,596 3,593
Recognized in profit or loss (1,162) 3
Recognized in OCI 0 0
Other 0
Deferred tax asset (Deferred tax liabilities) at end of period 2,434 3,596
Deferred income tax assets 2,434 3,596
Deferred income tax liabilities 0 0
Interest Swap    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Deferred tax asset (Deferred tax liabilities) at beginning of period (649) (507)
Recognized in profit or loss 0 0
Recognized in OCI 231 (142)
Other 0 0
Deferred tax asset (Deferred tax liabilities) at end of period (418) (649)
Deferred income tax assets 0 0
Deferred income tax liabilities (418) (649)
Tax assets (liabilities) before set-off    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Deferred tax asset (Deferred tax liabilities) at beginning of period (11,085) (13,895)
Recognized in profit or loss 3,043 2,760
Recognized in OCI 231 (142)
Other 251 192
Deferred tax asset (Deferred tax liabilities) at end of period (7,560) (11,085)
Deferred income tax assets 23,644 28,766
Deferred income tax liabilities (31,204) (39,851)
Set-off of tax    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Deferred income tax assets 21,310 25,556
Deferred income tax liabilities $ (21,309) $ (25,556)