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Opthea Ltd. – ‘20-F’ for 6/30/23 – ‘EX-101.CAL’

On:  Thursday, 9/28/23, at 6:17am ET   ·   For:  6/30/23   ·   Accession #:  950170-23-50230   ·   File #:  1-39621

Previous ‘20-F’:  ‘20-F’ on 9/29/22 for 6/30/22   ·   Latest ‘20-F’:  This Filing   ·   6 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/28/23  Opthea Ltd.                       20-F        6/30/23  155:31M                                    Donnelley … Solutions/FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML   6.60M 
                Non-Canadian Issuer                                              
 3: EX-4.16     Instrument Defining the Rights of Security Holders  HTML    228K 
 2: EX-4.5      Instrument Defining the Rights of Security Holders  HTML    383K 
 6: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     45K 
 4: EX-12.1     Statement re: the Computation of Ratios             HTML     47K 
 5: EX-12.2     Statement re: the Computation of Ratios             HTML     47K 
 7: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     42K 
13: R1          Document and Entity Information                     HTML    122K 
14: R2          Consolidated Statements of Profit or Loss and       HTML    107K 
                Other Comprehensive Income                                       
15: R3          Consolidated Statements of Financial Position       HTML    107K 
16: R4          Consolidated Statements of Financial Position       HTML     43K 
                (Parenthetical)                                                  
17: R5          Consolidated Statements of Stockholders' Equity     HTML     75K 
18: R6          Consolidated Statements of Stockholders' Equity     HTML     47K 
                (Parenthetical)                                                  
19: R7          Consolidated Statements of Cash Flows               HTML     87K 
20: R8          Reporting Entity                                    HTML     44K 
21: R9          Basis of Accounting                                 HTML     63K 
22: R10         Summary of Accounting Policies                      HTML    115K 
23: R11         Critical Accounting Judgments and Key Sources of    HTML     70K 
                Estimation Uncertainty                                           
24: R12         Application of New and Revised Accounting           HTML     47K 
                Standards                                                        
25: R13         Segment Information                                 HTML     48K 
26: R14         Revenue                                             HTML     67K 
27: R15         Other Income                                        HTML     67K 
28: R16         Research and Development Expenses                   HTML     68K 
29: R17         Expenses                                            HTML    185K 
30: R18         Finance Income                                      HTML     65K 
31: R19         Interest Expense on DFA                             HTML     65K 
32: R20         Fair Value Adjustment Gain on DFA                   HTML     68K 
33: R21         Net Foreign Exchange Loss                           HTML     72K 
34: R22         Income Taxes                                        HTML    242K 
35: R23         Earnings per Share                                  HTML    172K 
36: R24         Current Assets - Cash and Cash Equivalents          HTML     65K 
37: R25         Current Assets - Receivables                        HTML     67K 
38: R26         Current Assets - Prepayments                        HTML     66K 
39: R27         Non-Current Assets - Right of Use Assets            HTML    128K 
40: R28         Non-Current Assets - Prepayments                    HTML     59K 
41: R29         Current Liabilities - Payables                      HTML     64K 
42: R30         Current Liabilities - Provisions                    HTML     62K 
43: R31         Lease Liabilities                                   HTML    101K 
44: R32         Non-Current Liabilities - Financial Liabilities     HTML     81K 
45: R33         Non-Current Liabilities - Provisions                HTML     59K 
46: R34         Contributed Equity                                  HTML    152K 
47: R35         Accumulated Losses and Reserves                     HTML    143K 
48: R36         Financial Risk Management Objectives and Policies   HTML    227K 
49: R37         Related Party Disclosures                           HTML    104K 
50: R38         Commitments                                         HTML    106K 
51: R39         Contingencies                                       HTML     48K 
52: R40         Cash Flow Statements Reconciliation                 HTML    172K 
53: R41         Key Management Personnel                            HTML     79K 
54: R42         Share-Based Payments                                HTML    857K 
55: R43         Events After the Balance Sheet Date                 HTML     54K 
56: R44         Summary of Accounting Policies (Policies)           HTML    142K 
57: R45         Revenue (Tables)                                    HTML     67K 
58: R46         Other Income (Tables)                               HTML     67K 
59: R47         Research and Development Expenses (Tables)          HTML     67K 
60: R48         Expenses (Tables)                                   HTML    184K 
61: R49         Finance Income (Tables)                             HTML     64K 
62: R50         Interest Expense on DFA (Tables)                    HTML     64K 
63: R51         Fair Value Adjustment Gain on DFA (Tables)          HTML     64K 
64: R52         Net Foreign Exchange Loss (Tables)                  HTML     68K 
65: R53         Income Taxes (Tables)                               HTML    237K 
66: R54         Earnings per Share (Tables)                         HTML    171K 
67: R55         Current Assets - Cash and Cash Equivalents          HTML     62K 
                (Tables)                                                         
68: R56         Current Assets - Receivables (Tables)               HTML     67K 
69: R57         Non-Current Assets - Right of Use Assets (Tables)   HTML    128K 
70: R58         Current Assets - Prepayments (Tables)               HTML     65K 
71: R59         Non-Current Assets - Prepayments (Tables)           HTML     58K 
72: R60         Current Liabilities - Payables (Tables)             HTML     63K 
73: R61         Current Liabilities - Provisions (Tables)           HTML     62K 
74: R62         Lease Liabilities (Tables)                          HTML     98K 
75: R63         Non-Current Liabilities - Financial Liabilities     HTML     68K 
                (Tables)                                                         
76: R64         Non-Current Liabilities - Provisions (Tables)       HTML     58K 
77: R65         Contributed Equity (Tables)                         HTML    124K 
78: R66         Accumulated Losses and Reserves (Tables)            HTML    138K 
79: R67         Financial Risk Management Objectives and Policies   HTML    209K 
                (Tables)                                                         
80: R68         Related Party Disclosures (Tables)                  HTML    102K 
81: R69         Commitments (Tables)                                HTML    104K 
82: R70         Cash Flow Statements Reconciliation (Tables)        HTML    171K 
83: R71         Key Management Personnel (Tables)                   HTML     77K 
84: R72         Share-Based Payments (Tables)                       HTML    849K 
85: R73         Basis of Accounting - Additional Information        HTML    101K 
                (Details)                                                        
86: R74         Summary of Accounting Policies - Additional         HTML     75K 
                Information (Details)                                            
87: R75         Critical Accounting Judgements and Key Sources of   HTML     66K 
                Estimation Uncertainty - Additional Information                  
                (Details)                                                        
88: R76         Segment Information - Additional Information        HTML     49K 
                (Details)                                                        
89: R77         Revenue - Summary of Revenue (Details)              HTML     49K 
90: R78         Other Income - Schedule of Other Income (Details)   HTML     46K 
91: R79         Research and Development Expenses - Summary of      HTML     46K 
                Research and Development Expenses (Details)                      
92: R80         Expenses - Summary of Expenses (Details)            HTML     87K 
93: R81         Finance Income - Summary of Finance Income          HTML     46K 
                (Details)                                                        
94: R82         Interest Expense on DFA - Summary of Interest       HTML     46K 
                Expense on DFA (Details)                                         
95: R83         Interest Expense on DFA - Additinal Information     HTML     43K 
                (Details)                                                        
96: R84         Fair Value Adjustment Gain on DFA - Summary of      HTML     43K 
                Fair Value Adjustment Gain on DFA (Details)                      
97: R85         Fair Value Adjustment Gain on DFA - Additional      HTML     45K 
                Information (Details)                                            
98: R86         Net Foreign Exchange Loss - Summary of Net Foreign  HTML     46K 
                Exchange Loss (Details)                                          
99: R87         Net Foreign Exchange Loss - Additional Information  HTML     51K 
                (Details)                                                        
100: R88         Income Taxes - Summary of Income Tax Benefit and    HTML     55K  
                Current Tax Receivable (Details)                                 
101: R89         Income Taxes - Summary of Reconciliation Between    HTML     59K  
                Income Tax Benefit and the Product of Accounting                 
                Loss Before Income Tax Multiplied by the Group's                 
                Applicable Income Tax Rate (Details)                             
102: R90         Income Taxes - Summary of Reconciliation Between    HTML     44K  
                Income Tax Benefit and the Product of Accounting                 
                Loss Before Income Tax Multiplied by the Group's                 
                Applicable Income Tax Rate (Parenthetical)                       
                (Details)                                                        
103: R91         Income Taxes - Summary of Recognized Deferred Tax   HTML     67K  
                Assets and Liabilities in Statement of Financial                 
                Position (Details)                                               
104: R92         Income Taxes - Additional Information (Details)     HTML     56K  
105: R93         Earnings Per Share - Summary of Income Used in      HTML     57K  
                Basic and Diluted Earnings Per Share Computation                 
                (Details)                                                        
106: R94         Earnings Per Share - Additional Information         HTML     69K  
                (Details)                                                        
107: R95         Earnings Per Share - Summary of Options Plans       HTML     59K  
                (Details)                                                        
108: R96         Current Assets - Cash and Cash Equivalents -        HTML     49K  
                Summary of Cash and Cash Equivalents (Details)                   
109: R97         Current Assets - Cash and Cash Equivalents -        HTML     51K  
                Additional Information (Details)                                 
110: R98         Current Assets - Receivables - Summary of Current   HTML     52K  
                Assets - Receivables (Details)                                   
111: R99         Current Assets - Receivables - Summary of Current   HTML     43K  
                Assets - Receivables (Parenthetical) (Details)                   
112: R100        Current Assets - Prepayments - Summary of Current   HTML     48K  
                Assets Prepayments (Details)                                     
113: R101        Non-Current Assets - Prepayments - Summary of       HTML     45K  
                Non-Current Assets - Prepayments (Details)                       
114: R102        Non-Current Assets - Right of Use Assets - Summary  HTML     53K  
                of Carrying Amount of Lease (Details)                            
115: R103        Non-Current Assets - Right of Use Assets -          HTML     43K  
                Additional Information (Details)                                 
116: R104        Non-Current Assets - Right of Use Assets - Summary  HTML     50K  
                of Lease Amounts Recognized in Profit or Loss                    
                (Details)                                                        
117: R105        Current Liabilities - Payables - Summary of         HTML     48K  
                Current Liabilities Payables (Details)                           
118: R106        Current Liabilities - Payables - Summary of         HTML     43K  
                Current Liabilities Payables (Parenthetical)                     
                (Details)                                                        
119: R107        Current Liabilities - Payables - Additional         HTML     46K  
                Information (Details)                                            
120: R108        Current Liabilities - Provisions - Summary of       HTML     47K  
                Current Provisions (Details)                                     
121: R109        Lease Liabilities - Additional Information          HTML     46K  
                (Details)                                                        
122: R110        Lease Liabilities - Summary of Lease Liabilities    HTML     62K  
                (Details)                                                        
123: R111        Non-Current Liabilities - Lease Liabilities -       HTML     44K  
                Summary of Non-Current Liabilities - Lease                       
                Liabilities (Details)                                            
124: R112        Non-Current Liabilities - Financial Liabilities -   HTML     49K  
                Summary of Noncurrent Financial Liabilities                      
                (Details)                                                        
125: R113        Non-Current Liabilities - Financial Liabilities -   HTML     69K  
                Additional Information (Details)                                 
126: R114        Non-Current Liabilities - Provisions - Summary of   HTML     45K  
                Non-Current Liabilities - Provisions (Details)                   
127: R115        Contributed Equity - Summary of Contributed Equity  HTML     73K  
                (Details)                                                        
128: R116        Contributed Equity - Summary of Contributed Equity  HTML     48K  
                (Parenthetical) (Details)                                        
129: R117        Contributed Equity - Additional Information         HTML     98K  
                (Details)                                                        
130: R118        Accumulated Losses and Reserves - Summary of        HTML     78K  
                Accumulated Losses and Reserves (Details)                        
131: R119        Financial Risk Management Objectives and Policies   HTML     57K  
                - Summary of Judgments of Reasonably Possible                    
                Movements (Details)                                              
132: R120        Financial Risk Management Objectives and Policies   HTML     46K  
                - Summary of Judgments of Reasonably Possible                    
                Movements (Parenthetical) (Details)                              
133: R121        Financial Risk Management Objectives and Policies   HTML     61K  
                - Additional Information (Details)                               
134: R122        Financial Risk Management Objectives and Policies   HTML     66K  
                - Summary of Exposure to Foreign Currency Risk                   
                (Details)                                                        
135: R123        Related Party Disclosures - Summary of              HTML     48K  
                Consolidated Financial Statements Include                        
                Financial Statements of Opthea Limited and                       
                Subsidiaries (Details)                                           
136: R124        Related Party Disclosures - Summary of Trading      HTML     49K  
                Transactions with Related Parties (Details)                      
137: R125        Related Party Disclosures - Additional Information  HTML     45K  
                (Details)                                                        
138: R126        Commitments - Summary of Expenditure Commitments    HTML     51K  
                Relating to Services for Clinical Trial and                      
                Intellectual Property License Agreements (Details)               
139: R127        Commitments - Additional Information (Details)      HTML     48K  
140: R128        Commitments - Summary of Commercial Commitments     HTML     45K  
                (Details)                                                        
141: R129        Contingencies - Additional Information (Details)    HTML     50K  
142: R130        Cash Flow Statements Reconciliation - Summary of    HTML     94K  
                Cash Flow Statements Reconciliation (Details)                    
143: R131        Key Management Personnel - Schedule of              HTML     51K  
                Compensation of Key Management Personnel (Details)               
144: R132        Key Management Personnel - Additional Information   HTML     45K  
                (Details)                                                        
145: R133        Share-Based Payments - Summary of Recognized Share  HTML     44K  
                Based Payment Expenses (Details)                                 
146: R134        Share-Based Payments - Additional Information       HTML     61K  
                (Details)                                                        
147: R135        Share-Based Payments - Summary of Fair Value of     HTML    339K  
                Share Options Granted (Details)                                  
148: R136        Share-Based Payments - Summary of Share/Rights      HTML     67K  
                Options Outstanding (Details)                                    
149: R137        Share-Based Payments - Summary of ADS Options       HTML     74K  
                Outstanding (Details)                                            
150: R138        Events After The Balance Sheet Date - Additional    HTML    101K  
                Information (Details)                                            
153: XML         IDEA XML File -- Filing Summary                      XML    307K  
151: XML         XBRL Instance -- opt-20230630_htm                    XML   6.73M  
152: EXCEL       IDEA Workbook of Financial Report Info              XLSX    255K  
11: EX-101.CAL  XBRL Calculations -- opt-20230630_cal                XML    214K 
12: EX-101.DEF  XBRL Definitions -- opt-20230630_def                 XML    962K 
10: EX-101.LAB  XBRL Labels -- opt-20230630_lab                      XML   2.02M 
 8: EX-101.PRE  XBRL Presentations -- opt-20230630_pre               XML   1.53M 
 9: EX-101.SCH  XBRL Schema -- opt-20230630                          XSD    472K 
154: JSON        XBRL Instance as JSON Data -- MetaLinks              514±   811K  
155: ZIP         XBRL Zipped Folder -- 0000950170-23-050230-xbrl      Zip   3.69M  


‘EX-101.CAL’   —   XBRL Calculations — opt-20230630_cal


This Exhibit is an XBRL File.


                                                                                                                                                                                
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<!-- DFIN New ActiveDisclosure (SM) XBRL Linkbase Document - http://www.dfinsolutions.com/ -->
<!-- Creation Date :2023-09-28T01:43:56.9498+00:00 -->
<!-- Copyright (c) 2023 Donnelly Financial Solutions, Inc. All Rights Reserved. -->
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6 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/29/22  Opthea Ltd.                       20-F        6/30/22  133:30M                                    ActiveDisclosure/FA
 2/01/22  Opthea Ltd.                       F-3                    9:1.7M                                   Donnelley … Solutions/FA
10/28/21  Opthea Ltd.                       20-F        6/30/21  139:23M                                    ActiveDisclosure/FA
 9/13/21  Opthea Ltd.                       6-K         9/13/21    4:1.1M                                   Donnelley … Solutions/FA
10/09/20  Opthea Ltd.                       F-1/A                  8:7M                                     Donnelley … Solutions/FA
 9/24/20  Opthea Ltd.                       F-1                   14:9.5M                                   Donnelley … Solutions/FA
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