Property, plant and equipment (Tables)

12 Months Ended

Jun. 30, 2023

Property, plant and equipment [Abstract]

Consolidated Property, Plant and Equipment

	Consolidated
	30 June 2023			30 June 2022
	US$’000			US$’000
Land - at cost		1,803			1,836
Buildings - at cost		153,100			13,768
Less: Accumulated depreciation		(5,042	)		(686	)
		148,058			13,082
Plant and equipment - at cost		4,145			3,564
Less: Accumulated depreciation		(712	)		(364	)
		3,433			3,200
Mining hardware - at cost		115,024			171,120
Less: Accumulated depreciation		(15,709	)		(7,973	)
Less: Accumulated impairment		(25,934	)		-
		73,381			163,147
Development assets - at cost		14,427			66,297
		241,102			247,562

Reconciliations of Written Down Values of Property, Plant and Equipment

Reconciliations

Reconciliations of the written down values at the beginning and end of the current and previous financial year are set out below:

	Land			Buildings			Plant and equipment			Mining hardware			Development assets			Total
Consolidated	US$’000			US$’000			US$’000			US$’000			US$’000			US$’000
Balance at 1 July 2021		403			3,280			2,687			3,921			5,644			15,935
Additions		1,466			10,603			844			168,899			61,650			243,462
Disposals		-			-			-			(28	)		-			(28	)
Exchange differences		(33	)		(330	)		(114	)		(2,651	)		(997	)		(4,125	)
Depreciation expense (note 6)		-			(471	)		(217	)		(6,994	)		-			(7,682	)
Balance at 30 June 2022		1,836			13,082			3,200			163,147			66,297			247,562
Additions		-			22,467			673			163,663			67,866			254,669
Deconsolidation of subsidiaries											(90,054	)					(90,054	)
Disposals		(6	)		-			-			(39,046	)		-			(39,052	)
Exchange differences		(27	)		2,852			(93	)		(7,826	)		(4,685	)		(9,779	)
Impairment of assets		-			-			-			(90,524	)		(1,084	)		(91,608	)
Transfers in/(out)		-			113,967			-			-			(113,967	)		-
Depreciation expense (note 6)		-			(4,310	)		(347	)		(25,979	)		-			(30,636	)
Balance at 30 June 2023		1,803			148,058			3,433			73,381			14,427			241,102