v3.25.4
Non-financial assets and liabilities (Tables)
 6 Months Ended
Dec. 31, 2025
Disclosure Of Non Financial Assets And Liabilities [Abstract]  
Summary of Intangible Assets Intangible assets
(in U.S. dollars, in thousands)GoodwillAcquired licenses
to patents		In-process
research and
development
acquired		Current marketed
products		Total
Year Ended June 30, 2025
Opening net book amount134,453 1,626 427,779 11,878 575,736 
Additions— 50 — — 50 
Reclassification(1)
— — (102,698)102,698 — 
Exchange differences— (1)— — (1)
Amortization charge— (20)— (3,939)(3,959)
Closing net book amount134,453 1,655 325,081 110,637 571,826 
As of June 30, 2025
Cost134,453 3,077 387,000 126,696 651,226 
Accumulated amortization— (1,422)— (16,059)(17,481)
Accumulated impairment— — (61,919)— (61,919)
Net book amount134,453 1,655 325,081 110,637 571,826 
     
Six Months Ended December 31, 2025     
Opening net book amount134,453 1,655 325,081 110,637 571,826 
Additions— 65 — — 65 
Exchange differences— 8 — — 8 
Amortization charge— (17)— (3,082)(3,099)
Closing net book amount134,453 1,711 325,081 107,555 568,800 
As of December 31, 2025
Cost134,453 3,150 387,000 126,696 651,299 
Accumulated amortization— (1,439)— (19,141)(20,580)
Accumulated impairment— — (61,919)— (61,919)
Net book amount134,453 1,711 325,081 107,555 568,800 
(1)     The Group reclassified $102.7 million from in-process research and development ("IPRD") acquired to current marketed products upon receiving FDA approval for Ryoncil® for the treatment of pediatric SR-aGVHD in December 2024. As a result of this reclassification, the asset is now being amortized on a straight line basis over its useful life through to expected patent expiry which is 22 years.
Summary of Carrying Value of In Process Research and Development Acquired by Product Carrying value of in-process research and development acquired by product
(in U.S. dollars, in thousands)As of
December 31,
2025		As of
June 30,
2025
Cardiovascular products(1)
254,351 254,351 
Intravenous products for metabolic diseases and inflammatory/immunologic conditions(2)
70,730 70,730 
325,081 325,081 
(1)Includes MPC-150-IM for the treatment or prevention of chronic heart failure and MPC-25-IC for the treatment or prevention of acute myocardial infarction
(2)Includes MPC-300-IV for the treatment of biologic-refractory rheumatoid arthritis and diabetic nephropathy
Summary of Provisions
As of
December 31, 2025		As of
June 30, 2025
(in U.S. dollars, in thousands)CurrentNon-currentTotalCurrentNon-currentTotal
Contingent consideration3,117 11,021 14,138 11,001 10,778 21,779 
Employee benefits4,334 9 4,343 6,234 15 6,249 
Provision for license agreements3,750 — 3,750 3,750 — 3,750 
11,201 11,030 22,231 20,985 10,793 31,778 
Summary of Deferred Tax Balances Deferred tax balances
(in U.S. dollars, in thousands)As of
December 31,
2025		As of
June 30,
2025
Deferred tax assets
The balance comprises temporary differences attributable to:
Tax losses74,571 73,474 
Other temporary differences11,984 13,605 
Total deferred tax assets86,555 87,079 
Deferred tax liabilities
The balance comprises temporary differences attributable to:
Intangible assets86,555 87,079 
Total deferred tax liabilities86,555 87,079 
Net deferred tax liabilities— — 
Schedule of Movements Related to Deferred Tax Assets and Liabilities 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, 202474,602 13,143 (87,745)— 
Charged/(credited) to:    
- profit or loss(1,458)462 666 (330)
- directly to equity330 — — 330 
As of June 30, 202573,474 13,605 (87,079)— 
Charged/(credited) to:    
- profit or loss652 (1,621)524 (445)
- directly to equity445 — — 445 
As of December 31, 202574,571 11,984 (86,555)— 
(1)Deferred tax assets are netted against deferred tax liabilities
Summary of Inventories
(in U.S. dollars, in thousands)As of
December 31,
2025		As of
June 30,
2025
Current Assets
Raw materials6,112 1,063 
Work in progress— — 
Finished goods15,552 21,183 
21,664 22,246