VivoPower International (VVPR) 20-F 8 Sep 20 2020 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Jun. 30, 2020shares
Document Information [Line Items]
Entity Registrant Name	VivoPower International PLC
Entity Central Index Key	0001681348
Trading Symbol	vvpr
Current Fiscal Year End Date	--06-30
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding (in shares)	13,557,376
Entity Shell Company	false
Document Type	20-F
Document Period End Date	Jun. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Amendment Flag	false
Title of 12(b) Security	Ordinary Shares, nominal value $0.012 per share
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Revenue from contracts with customers	$ 13,617	$ 48,710	$ 39,036	$ 33,647
Costs of sales	(11,960)	(40,885)	(32,726)	(28,524)
Gross profit	1,657	7,825	6,310	5,123
General and administrative expenses	(1,291)	(5,479)	(7,685)	(12,814)
Gain/(loss) on solar development	38	1,589	(2,615)	1,356
Depreciation of property, plant and equipment	(214)	(898)	(430)	(420)
Amortization of intangible assets	(223)	(868)	(990)	(840)
Operating profit/(loss)	(33)	2,169	(5,410)	(7,595)
Restructuring and other non-recurring costs	(525)	(3,410)	(2,017)	(1,873)
Impairment of assets				(10,191)
Impairment of goodwill				(11,092)
Finance income		33	4	9
Finance expense	(796)	(3,182)	(3,243)	(3,395)
Loss before income tax	(1,354)	(4,390)	(10,666)	(34,137)
Income tax	(92)	(713)	(557)	6,258
Loss for the period attributable to owners of the company	(1,446)	(5,103)	(11,223)	(27,879)
Other comprehensive income
Currency translation differences recognized directly in equity	(102)	(1,028)	(2,998)	222
Total comprehensive (loss)/income for the period attributable to owners of the company	$ (1,548)	$ (6,131)	$ (14,221)	$ (27,657)
Earnings per share attributable to owners of the company (dollars)
Basic (in dollars per share)	$ (0.11)	$ (0.38)	$ (0.83)	$ (2.06)
Diluted (in dollars per share)	$ (0.11)	$ (0.38)	$ (0.83)	$ (2.06)

Consolidated Statement of Finan

Consolidated Statement of Financial Position - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Non-current assets
Property, plant, and equipment	$ 2,486	$ 2,951	$ 1,205	$ 1,915
Intangible assets	29,849	31,762	32,366	36,402
Deferred tax assets	1,347	2,113	2,054	2,570
Other receivables
Investments accounted for using the equity method	8,225			14,147
Total non-current assets	41,907	36,826	35,625	55,034
Current assets
Cash and cash equivalents	2,824	7,129	4,522	1,939
Restricted cash	1,013	632	1,319
Trade and other receivables	12,556	14,992	10,399	7,903
Assets classified as held for sale	4,080	13,530	13,530	11,436
Total current assets	20,473	36,283	29,770	21,278
TOTAL ASSETS	62,380	73,109	65,395	76,312
Current liabilities
Trade and other payables	15,395	24,639	17,923	14,082
Income tax liability	75	449	287	103
Provisions	2,897	1,718	1,710	2,470
Loans and borrowings	1,312	2,327	887	3,955
Total current liabilities	19,679	29,133	20,807	20,610
Non-current liabilities
Total non-current portion of non-current borrowings	24,642	19,359	18,380	18,385
Provisions	169	2,100	2,222	288
Deferred tax liabilities		1	1	26
Total non-current liabilities	24,811	21,460	20,603	18,699
Total liabilities	44,490	50,593	41,410	39,309
Equity
Share capital	163	163	163	163
Share premium	40,215	40,215	40,215	40,215
Cumulative translation reserve	(3,307)	(2,279)	(2,177)	821
Other reserves	21,408	20,076	19,846	18,383
(Accumulated deficit)/retained earnings	(40,773)	(35,659)	(34,062)	(22,579)
Equity and reserves attributable to owners	17,706	22,516	23,985	37,003
Non-controlling interest	184
Total equity	17,890	22,516	23,985	37,003
TOTAL EQUITY AND LIABILITIES	$ 62,380	$ 73,109	$ 65,395	$ 76,312

Consolidated Statement of Cash

Consolidated Statement of Cash Flow - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019	Mar. 31, 2018
Cash flows from operating activities
Loss for the period	$ (1,446)	$ (5,103)	$ (11,223)	$ (27,879)
Income tax		713	913	(6,258)
Finance income		(33)	(4)	(9)
Finance expense	796	3,182	3,243	3,395
Impairment of goodwill				11,092
Impairment of assets				10,191
Depreciation of property, plant and equipment	214	898	430	420
Amortization of intangible assets	223	868	990	840
Gain/(loss) on solar development	(38)	(1,589)	2,615	(1,356)
Disposal of treasury shares	62		86
Increase in equity instruments	368	113	815
(Increase)/decrease in trade and other receivables	(4,593)	2,411	(2,543)	11,457
(Decrease)/Increase in trade and other payables	6,716	(6,851)	3,841	5,822
(Decrease)/increase in provisions	(114)	1,295	(728)	1,182
Corporate tax payments		(477)
Net cash from/(used in) operating activities	2,188	(4,573)	(1,565)	8,897
Cash flows from investing activities
Interest received			4	9
Proceeds on sale of property plant and equipment		432	464	2,297
Purchase of property, plant and equipment	(400)	(884)	(348)	(1,101)
Investment in capital projects		(277)	(245)	(17,823)
Proceeds on sale of capital projects	84	1,023	11,981
Net cash from/(used in) investing activities	(316)	294	11,856	(16,618)
Cash flows from financing activities
Lease borrowings				519
Lease repayments	(63)	(422)	(304)	(181)
Financing agreements proceeds			4,000	2,000
Financing agreements repayments			(6,000)
Debtor finance borrowings/(repayments)	150	(347)	751
Loans from related parties	766	1,300		770
Repayment of loans from related parties		(257)	(1,520)
Repayment of bank loan				(1,023)
Bank loan borrowings		344
Chattel mortgage borrowings		300
Finance expense	(796)	(515)	(3,243)	(3,395)
Transfer from/(to) restricted cash	687	(381)	(1,319)
Net cash from/(used in) financing activities	744	22	(7,635)	(1,310)
Net (decrease)/increase in cash and cash equivalents	2,616	(4,257)	2,656	(9,031)
Cash and cash equivalents at the beginning of the period	4,522	7,129	1,939	10,970
Effect of exchange rate movements on cash held	(9)	(48)	(73)
Cash and cash equivalents at the end of the period	$ 7,129	$ 2,824	$ 4,522	$ 1,939

Consolidated Statement of Chang

Consolidated Statement of Changes In Equity - USD ($) $ in Thousands	Issued capital [member]	Share premium [member]	Reserve of exchange differences on translation [member]	Other reserves [member]	Retained earnings [member]	Non-controlling interests [member]	Total
Balance at Mar. 31, 2017	$ 163	$ 40,215	$ 599	$ 18,329	$ 5,300		$ 64,606
Statement Line Items [Line Items]
Total comprehensive loss for the year			222		(27,879)		(27,657)
Other reserves				54			54
Total increase (decrease) in equity			222	54	(27,879)		(27,603)
Balance at Mar. 31, 2018	163	40,215	821	18,383	(22,579)		37,003
Statement Line Items [Line Items]
Total comprehensive loss for the year			(2,998)		(11,223)		(14,221)
Other reserves				99			99
Total increase (decrease) in equity			(2,998)	1,463	(11,483)		(13,018)
Equity instruments				1,018			1,018
Disposal of treasury shares				346	(260)		86
Balance (Increase (decrease) due to changes in accounting policy [member]) at Mar. 31, 2019					20		20
Balance at Mar. 31, 2019	163	40,215	(2,177)	19,846	(34,062)		23,985
Statement Line Items [Line Items]
Total comprehensive loss for the year			(102)		(1,446)		(1,548)
Total increase (decrease) in equity			(102)	230	(1,617)		(1,489)
Equity instruments				(3)			(3)
Disposal of treasury shares				233	(171)		62
Balance at Mar. 31, 2019	163	40,215	(2,177)	19,846	(34,042)		24,005
Balance at Jun. 30, 2019	163	40,215	(2,279)	20,076	(35,659)		22,516
Statement Line Items [Line Items]
Total comprehensive loss for the year			(1,028)		(5,103)		(6,131)
Other reserves				17	(11)		6
Total increase (decrease) in equity			(1,028)	1,332	(514)	184	(4,626)
Equity instruments				971			971
Employee share scheme				344			344
Non-controlling interest						184	184
Balance at Jun. 30, 2020	$ 163	$ 40,215	$ (3,307)	$ 21,408	$ (40,773)	$ 184	$ 17,890

Note 1 - Reporting Entity

Note 1 - Reporting Entity	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of notes and other explanatory information [text block]	1. Reporting entity VivoPower International PLC (“VivoPower” or the “Company”) is a public company limited by shares and incorporated under the laws of England and Wales and domiciled in the United Kingdom. The address of the Company's registered office is The Scalpel, 18th 52 EC3M 7AF, In July 2019, March 31 June 30, June 30, 2019. three June 30, 2019 March 31, 2018. June 30, 2019 The consolidated financial statements comprise the financial statements of the Company and its subsidiaries (together referred to as the ‘Group' and individually as ‘Group entities'). The ultimate parent company into which these results are consolidated is AWN Holdings Limited (formerly Arowana International Limited).

Note 2 - Significant Accounting

Note 2 - Significant Accounting Policies	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of significant accounting policies [text block]	2. Significant a ccounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all periods presented, unless otherwise stated. 2.1 Basis of preparation VivoPower International PLC consolidated financial statements were prepared in accordance with International Financial Reporting Standards (IFRS), as issued by the International Accounting Standards Board, IFRIC interpretations and the Companies Act 2006 The preparation of financial statements with adopted IFRS requires the use of critical accounting estimates. It also requires the management to exercise judgement in the process of applying the Company's accounting policies. The areas involving a higher degree of judgement or complexity, or areas where the assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 3. The financial statements have been prepared on a going concern basis, as the directors believe the Company will be able to meet its liabilities as they fall due. As at June 30, 2020, $2.8 $7.1 June 30, 2019, $4.5 March 31, 2019 $1.9 March 31, 2018. During the year ended June 30, 2020, $1.7 March 2020 $5.1 June 30, 2020. The Company is also engaged in a financing initiative with respect to these businesses, which is expected to release restricted cash of $1.0 $1.0 $4.1 12 September 2021. To ensure success of the business, the directors have prepared and reviewed additional plans to mitigate any cash flow risk that may twelve 19. Based on the foregoing, the directors believe that the Company is well placed to manage its business risk successfully, despite some current economic and political uncertainty. The directors therefore have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus, they have continued to adopt the going concern basis in preparing the financial statements. All financial information presented in US dollars has been rounded to the nearest thousand. 2.2 Basis of consolidation The consolidated financial statements include those of VivoPower International PLC and all of its subsidiary undertakings. Subsidiary undertakings are those entities controlled directly or indirectly by the Company. The Company controls an investee when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The results of the subsidiaries acquired are included in the Consolidated Statement of Comprehensive Income from the date of acquisition using the same accounting policies of those of the Group. All business combinations are accounted for using the purchase method. The consideration transferred in a business combination is the fair value at the acquisition date of the assets transferred and the liabilities incurred by the Group and includes the fair value of any contingent consideration arrangement. Acquisition-related costs are recognized in the income statement as incurred. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value at the acquisition date. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with those used by other members of the Group. All intra-group balances and transactions, including any unrealized income and expense arising from intra-group transactions, are eliminated in full in preparing the consolidated financial statements. Unrealized gains arising from transactions with equity accounted investees are eliminated against the investment to the extent of the Group's interest in the investee. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no Joint arrangements The Company applies IFRS 11 11 2.3 Intangible assets All intangible assets, except goodwill, are stated at fair value less accumulated amortization and any accumulated impairment losses. Goodwill is not Goodwill Goodwill arose on the effective acquisition of VivoPower Pty Ltd and Aevitas O Holdings Limited (“Aevitas”). Goodwill is reviewed annually to test for impairment. Other intangible assets Intangible assets acquired through a business combination are initially measured at fair value and then amortized over their useful economic lives. Amortization is calculated on a straight-line basis to write down the assets over their useful economic lives at the following rates: ● Customer relationships – 10 ● Trade names – 15 25 ● Favorable supply contracts – 15 ● Databases – 5 2.4 Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and any accumulated impairment losses. The cost of an item of property, plant and equipment comprises its purchase price and the costs directly attributable to bringing the asset into use. When parts of an item of property, plant and equipment have different useful lives, they are accounted as separate items (major components) of property, plant and equipment. Depreciation is calculated on a straight-line basis so as to write down the assets to their estimated residual value over their useful economic lives at the following rates: ● Computer equipment - 3 ● Fixtures and fittings - 3 ● Motor vehicles - 5 ● Plant and equipment – 3.5 10 ● Right-of-use assets – remaining term of lease: 2 6 2.5 Assets classified as held for sale Assets are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use and a sale is considered highly probable. They are measured at the lower of their carrying value and fair value less costs to sell. An impairment loss is recognized for any subsequent write-down of the asset to fair value less costs to sell. 2.6 Leases The Group leases offices, workshops, motor vehicles, and equipment for fixed periods of 2 6 may not Contracts may not Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not may not Until March 31, 2019, April 1, 2019, 16 Assets and liabilities arising from a lease are initially measured on a present value basis, with lease payments discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, the Group's incremental borrowing rate is used. The Group presents lease liabilities in loans and borrowings in the Statement of Financial Position. Lease payments are allocated between principal and finance cost. The finance cost is charged to the Statement of Comprehensive Income over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. Right-of-use assets are presented in property, plant and equipment and depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis. Prior to April 1, 2019, 2.7 Impairment of non-financial assets Goodwill is allocated to cash-generating units for the purposes of impairment testing. The recoverable amount of the cash-generating unit (‘CGU') to which the goodwill relates is tested annually for impairment or when events or changes to circumstances indicate that it might be impaired. The carrying values of property, plant and equipment, investments and intangible assets other than goodwill are reviewed for impairment only when events indicate the carrying value may In an impairment test the recoverable amount of the cash-generating unit or asset is estimated in order to determine the existence or extent of any impairment loss. The recoverable amount is the higher of fair value less costs to sell and the value in use to the Group. An impairment loss is recognized to the extent that the carrying value exceeds the recoverable amount. In determining a cash-generating unit's or asset's value in use, estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time-value of money and risks specific to the cash-generating unit or asset that have not An impairment loss in respect of goodwill is not no not no 2.8 Financial instruments Financial assets and liabilities are recognized in the Group's Statement of Financial Position when the Group becomes a party to the contracted provision of the instrument. The following policies for financial instruments have been applied in the preparation of the consolidated financial statements. From April 1, 2018, • those to be measured subsequently at fair value through profit or loss; and, • those to be measured at amortized cost. The classification depends on the business model for managing the financial assets and the contractual terms of the cash flows. Financial assets are classified as at amortized cost only if both of the following criteria are met: • the asset is held within a business model whose objective is to collect contractual cash flows; and, • the contractual terms give rise to cash flows that are solely payments of principal and interest. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: • in the principal market for the asset or liability; or, • in the absence of a principal market, in the most advantageous market for the asset or liability. The principal or the most advantageous market must be accessible by the Group. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: • Level 1 • Level 2 • Level 3 Cash and cash equivalents For the purpose of preparation of the Statement of Cash Flow, cash and cash equivalents includes cash at bank and in hand. Restricted cash Restricted cash are cash and cash equivalents whose availability for use within the Group is subject to certain restrictions by third Bank borrowings Interest-bearing bank loans are recorded at the proceeds received. Direct issue costs paid on the establishment of loan facilities are recognized over the term of the loan on a straight-line basis. The initial payment is taken to the Statement of Financial Position and then amortized over the full-length of the facility. Trade and other receivables Trade and other receivables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less any allowance for the expected future issue of credit notes and for non-recoverability due to credit risk. The Group applies the IFRS 9 March 31, 2018, Trade and other payables Trade and other payables are non-interest bearing and are stated at amortized cost using the effective interest method. Share capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares are recognized as a deduction from equity, net of any tax effects. Repurchase of share capital (treasury shares) When share capital recognized as equity is repurchased as equity by the Company the amount of the consideration paid, which includes directly attributable costs, net of any tax effects, is recognized as a deduction from equity, and excluded from the number of shares in issue when calculating earnings per share. 2.9 Taxation Income tax expense comprises current and deferred tax. Current tax is recognized based on the amounts expected to be paid or recovered under the tax rates and laws that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is provided on temporary timing differences that arise between the carrying amounts of assets and liabilities for financial reporting purposes and their corresponding tax values. Liabilities are recorded on all temporary differences except in respect of initial recognition of goodwill and in respect of investments in subsidiaries where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that it will not Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax assets and liabilities, they relate to income taxes levied by the same tax authority and the Group intends to settle current tax liabilities and assets on a net basis or their tax assets and liabilities will be realized simultaneously. Current and deferred tax are recognized in the Statement of Comprehensive Income, except when the tax relates to items charged or credited directly to equity, in which case it is dealt with directly in equity. 2.10 Provisions Provisions are recognized when the Group has a present obligation because of a past event, it is probable that the Group will be required to settle that obligation, and it can be measured reliably. Provisions are measured at the directors' best estimate of the expenditure required to settle the obligation at the date of Statement of Financial Position. Where the time value of money is material, provisions are measured at the present value of expenditures expected to be paid in settlement. 2.11 Earnings per share The Group presents basic and diluted earnings per share (“EPS”) data for ordinary shares. Basic EPS is calculated by dividing the profit or loss attributable to ordinary shareholders of the Company by the weighted average number of ordinary shares, excluding the shares held as treasury shares. Currently there are no 2.12 Foreign currencies The Company's functional and presentational currency is the US dollar. Items included in the separate financial statements of each Group entity are measured in the functional currency of that entity. Transactions denominated in foreign currencies are translated into the functional currency of the entity at the rates of exchange prevailing at the dates of the individual transactions. Foreign currency monetary assets and liabilities are translated at the rates of exchange prevailing at the end of the reporting period. Exchange gains and losses arising are charged to the Statement of Comprehensive Income within finance income or expenses. The Statement of Comprehensive Income and Statement of Financial Position of foreign entities are translated into US dollars on consolidation at the average rates for the period and the rates prevailing at the end of the reporting period respectively. Exchange gains and losses arising on the translation of the Group's net investment foreign entities are recognized as a separate component of shareholders' equity. Foreign currency denominated share capital and related share premium and reserve accounts are recorded at the historical exchange rate at the time the shares were issued or the equity created. 2.13 Revenue from contracts with customers Revenue comprises the fair value of the consideration received or receivable for the sale of services in the ordinary course of the Group's activities. Revenue is shown net of discounts, value-added tax, other sales related taxes, and after the elimination of sales within the Group. Revenue comprises development revenues, electrical installations, electrical servicing and maintenance and generator sales. Revenue is recognized upon satisfaction of contractual performance obligations. The Company adopted IFRS 15 The Group has a number of different revenue streams and the key components in determining the correct recognition are as follows: Development revenue, which is revenue generated from development services relating to the building and construction of solar projects, is recognized on a percentage completion basis as the value is accrued by the end user over the life of the contract. The periodic recognition is calculated through weekly project progress reports. On longer-term power services projects such as large-scale equipment provision and installation, the performance obligation of completing the installation is satisfied over time, and revenue is recognized on a percentage completion basis using an input method. Revenue for stand-alone equipment sales is recognized at the point of passing control of the asset to the customer. Other revenue for small jobs and those completed in a limited timeframe are recognized when the job is complete. Warranties are of short duration and only cover defective workmanship and defective materials. No No one If the revenue recognized for goods and services rendered by the Company exceeds amounts that the Company is entitled to bill the customer, a contract asset is recognized. If amounts billed exceed the revenue recognized for goods and services rendered, a contract liability is recognized. Incremental costs of obtaining a contract are expensed as incurred. 2.14 Employee benefits Pension The employer pension contributions are associated with defined contribution schemes. The costs are therefore recognized in the month in which the contribution is incurred, which is consistent with recognition of payroll expenses. Short-term benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability is recognized for the amount expected to be paid under short-term cash bonus or profit-sharing plans if the Group has a present legal or constructive obligation to pay this amount because of past service provided by the employee and the obligation can be reliably measured. Short-term compensated absences A liability for short-term compensated absences, such as holidays, is recognized for the amount the Group may 2.15 Restructuring and other non-recurring costs Restructuring and other non-recurring costs are by nature one not 1 37 Other non-recurring costs include litigation expenses for former employees, including fees for legal services and provisions under IAS 37 Other non-recurring costs also include legal and professional costs for project review and investigation detailed review and sales campaign for solar projects managed by the ISS Joint Venture partner. 2.1 6 New standards, amendments and interpretations During the current period, the Group adopted all of the new and revised Standards and Interpretations that are relevant to its operations and effective for accounting periods beginning on April 1, 2019. not 16 Effective April 1, 2019, 16 At transition, for leases classified as operating leases under IAS 17, 16: ● Applied the exemption not 12 ● Excluded initial direct costs from measuring the right of use asset at the date of initial application; and ● Apply a single discount rate to a portfolio of leases with similar characteristics. The change in accounting policy affected the following items in the statement of financial position on 1 April 2019: (US dollars in thousands) Property, plant, and equipment 1,586 Lease liability – current (587 ) Lease liability – non-current (979 ) Adjustment to opening retained earnings as at April 1, 2019 20 The adoption of IFRS 16 not There are no

Note 3 - Significant Accounting

Note 3 - Significant Accounting Judgements and Estimates	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of accounting judgements and estimates [text block]	3. Significant accounting judgements and estimates In preparing the consolidated financial statements, the directors are required to make judgements in applying the Group's accounting policies and in making estimates and making assumptions about the future. These estimates could have a significant risk of causing a material adjustment to the carrying value of assets and liabilities in the future financial periods. The critical judgements that have been made in arriving at the amounts recognized in the consolidated financial statements are discussed below. 3.1 Revenue from contracts with customers – determining the timing of satisfaction of services As disclosed in Note 2.13 3.2 Impairment of non-financial assets The carrying values of property, plant and equipment, investments and intangible assets other than goodwill are reviewed for impairment only when events indicate the carrying value may To assess impairment, estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time-value of money and risks specific to the related cash-generating unit. Judgement was applied in making estimates and assumptions about the future cash flows, including the appropriateness of discounts rates applied, as further disclosed in Note 12. 3.3 Operating profit/(loss) In preparing the consolidated financial statements of the Group, judgement was applied with respect to those items which are presented in the Consolidated Statement of Comprehensive Income as included within operating profit/(loss). Those revenues and expenses which are determined to be specifically related to the on-going operating activities of the business are included within operating profit/(loss). Expenses or charges to earnings which are not one not 3.4 Litigation provision The $1.1 June 30, 2020 37 3.5 Income taxes In recognizing income tax assets and liabilities, management makes estimates of the likely outcome of decisions by tax authorities on transactions and events whose treatment for tax purposes is uncertain. Where the outcome of such matters is different, or expected to be different, from previous assessments made by management, a change to the carrying value of the income tax assets and liabilities will be recorded in the period in which such determination is made. The carrying values of income tax assets and liabilities are disclosed separately in the Consolidated Statement of Financial Position. 3.6 Deferred tax assets Deferred tax assets for unused tax losses amounting to $0.8 June 30, 2020 ( June 30, 2019: $1.005 March 31, 2019: $1.005 2018: $1.585 3. 7 Share option reserve As part of the Initial Public Offering Listing, VivoPower issued an amended and restated unit purchase option (UPO) replacing the options issued by Arowana Inc. The options are viewed as a share-based award granted to Early Bird Capital. The cost of the award is recognized directly in equity and is applied against capital raising costs. As the option holder has the right to receive shares in the Company, the share-based payment transaction would be equity settled. The fair value of the options was determined at the grant date, using the Black Scholes Model, and not no June 30, 2020. 3. 8 Exchangeable preference shares and exchangeable notes As part of the IPO listing process VivoPower acquired Aevitas. The instruments previously issued by Aevitas were restructured to become exchangeable into VivoPower shares. The Company considered IAS 32 16

Note 4 - Revenue and Segmental

Note 4 - Revenue and Segmental Information	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of entity's operating segments [text block]	4 Revenue and segmental information The Group determines and presents operating segments based on the information that is provided internally to the Board of Directors, which is the Group's chief operating decision maker. The Group considers that it has three An operating segment is a component of the Group that engages in business activities from which it may Segment results that are reported to the Board of Directors include items directly attributable to a segment as well as those that can be allocated to a segment on a reasonable basis. 4.1 Revenue Revenue by geographic location is as follows: Year Ended June 30 Three Months Ended June 30 Year Ended March 31 (US dollars in thousands) 2020 2019 201 9 201 8 Australia 48,707 13,507 37,889 31,985 United States - 110 1,147 1,662 United Kingdom 3 - - - Total revenue 48,710 13,617 39,036 33,647 Revenue by product and service is as follows: Year Ended June 30 Three Months Ended June 30 Year Ended March 31 (US dollars in thousands) 2020 2019 2019 2018 Electrical products and related services 47,917 13,484 37,799 31,631 Development fees 69 - 90 828 Other revenue 724 133 1,147 1,188 Total revenue 48,710 13,617 39,036 33,647 The Group had one 10% June 30, 2020 ( three June 30, 2019: March 31, 2019: 2018: none $20.4 June 30, 2020. 4.2 Operating segments a ) Segment results of operations Results of operations by reportable segment are as follows: Year Ended June 30, 20 20 (US dollars in thousands) Critical Power Services Solar Development Corporate Office Total Revenue from contracts with customers 48,638 69 3 48,710 Costs of sales (40,865 ) (20 ) - (40,885 ) Gross profit 7,773 49 3 7,825 General and administrative expenses (2,745 ) (469 ) (2,265 ) (5,479 ) Gain/(loss) on solar development 41 1,548 - 1,589 Depreciation and amortization (1,718 ) (45 ) (3 ) (1,766 ) Operating profit/ (loss) 3,351 1,083 (2,265 ) 2,169 Restructuring and other non-recurring costs (124 ) (1,296 ) (1,990 ) (3,410 ) Finance expense – net (1,436 ) (9 ) (1,704 ) (3,149 ) Profit/ ( l oss) before income tax 1,791 (222 ) (5,959 ) (4,390 ) Income tax 15 (728 ) - (713 ) Profit/(loss) for the period 1,806 (950 ) (5,959 ) (5,103 ) Three Months Ended June 30, 2019 (US dollars in thousands) Critical Power Services Solar Development Corporate Office Total Revenue from contracts with customers 13,484 133 - 13,617 Costs of sales (11,864 ) (96 ) - (11,960 ) Gross profit 1,620 37 - 1,657 General and administrative expenses (567 ) (206 ) (518 ) (1,291 ) Gain/(loss) on solar development 5 41 (8 ) 38 Depreciation and amortization (422 ) (14 ) (1 ) (437 ) Operating profit/ (loss) 636 (142 ) (527 ) (33 ) Restructuring and other non-recurring costs (15 ) (39 ) (471 ) (525 ) Finance expense – net (358 ) (49 ) (389 ) (796 ) Profit/ ( l oss) before income tax 263 (230 ) (1,387 ) (1,354 ) Income tax (92 ) - - (92 ) Profit/(loss) for the period 171 (230 ) (1,387 ) (1,446 ) Year Ended March 31, 2019 (US dollars in thousands) Critical Power Services Solar Development Corporate Office Total Revenue 37,800 1,236 - 39,036 Costs of sales (32,317 ) (409 ) - (32,726 ) Gross profit 5,483 827 - 6,310 General and administrative expenses (2,823 ) (2,148 ) (2,714 ) (7,685 ) Loss on solar development (30 ) (2,585 ) - (2,615 ) Depreciation and amortization (1,272 ) (140 ) (8 ) (1,420 ) Operating profit/ (loss) 1,358 (4,046 ) (2,722 ) (5,410 ) Restructuring and other non-recurring costs (8 ) 7 (2,016 ) (2,017 ) Finance expense – net (1,354 ) (221 ) (1,664 ) (3,239 ) Profit/ ( l oss) before income tax (4 ) (4,260 ) (6,402 ) (10,666 ) Income tax (572 ) 15 - (557 ) Loss for the year (576 ) (4,245 ) (6,402 ) (11,223 ) Year Ended March 31, 2018 (US dollars in thousands) Critical Power Services Solar Development Corporate Office Total Revenue 31,807 1,840 - 33,647 Costs of sales (27,482 ) (1,042 ) - (28,524 ) Gross profit 4,325 798 - 5,123 General and administrative expenses (2,173 ) (6,468 ) (4,173 ) (12,814 ) Gain on solar development 213 1,143 - 1,356 Depreciation and amortization (1,233 ) (19 ) (8 ) (1,260 ) Operating profit/ (loss) 1,132 (4,546 ) (4,181 ) (7,595 ) Restructuring and other non-recurring costs (335 ) (964 ) (574 ) (1,873 ) Impairment of assets - (10,191 ) - (10,191 ) Impairment of goodwill - (11,092 ) - (11,092 ) Finance expense – net (1,283 ) (400 ) (1,703 ) (3,386 ) Loss before income tax (486 ) (27,193 ) (6,458 ) (34,137 ) Income tax (85 ) 6,291 52 6,258 Loss for the year (571 ) (20,902 ) (6,406 ) (27,879 ) b ) Segment net assets Net assets by reportable segment are as follows: As at June 30, 20 20 (US dollars in thousands) Critical Power Services S olar Development Corporate Office Total Assets 38,519 22,965 896 62,380 Liabilities (14,481 ) (1,697 ) (28,312 ) (44,490 ) Net assets /(liabilities) 24,038 21,268 (27,416 ) 17,890 As at June 30, 2019 (US dollars in thousands) Critical Power Services S olar Development Corporate Office Total Assets 45,881 26,534 694 73,109 Liabilities (21,171 ) (5,766 ) (23,656 ) (50,593 ) Net assets /(liabilities) 24,710 20,768 (22,962 ) 22,516 As at March 31, 2019 (US dollars in thousands) Critical Power Services S olar Development Corporate Office Total Assets 35,472 29,538 385 65,395 Liabilities (13,603 ) (6,085 ) (21,722 ) (41,410 ) Net assets /(liabilities) 21,869 23,453 (21,337 ) 23,985 As at March 31, 2018 (US dollars in thousands) Critical Power Services Solar Development Corporate Office Total Assets 34,421 41,270 621 76,312 Liabilities (6,473 ) (11,101 ) (21,735 ) (39,309 ) Net assets /(liabilities) 27,948 30,169 (21,114 ) 37,003

Note 5 - Gain (Loss) on Solar D

Note 5 - Gain (Loss) on Solar Development	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of gain (loss) on sale of assets [text block]	5. Gain/(lo ss ) on solar development On July 2, 2019, 100% $1 $2.3 $2.0 $0.5 $0.2 4.2, June 30, 2020 $nil three June 30, 2019: $0.1 March 31, 2019: $1.959 2018: $0.645 The Company also recorded a gain on sale of $0.5m 100% October 2019. $0.3 $1.0 $0.8 $0.1 4.2. The Company also recorded a $1.2 The loss on solar development for the year-ended March 31, 2019, $2.6 $1.9 $0.8 $0.3 $0.4 On May 25, 2018, 14.5% 10.0% 31 47 $11.4 $0.4

Note 6 - Operating Profit (Loss

Note 6 - Operating Profit (Loss)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of operating (loss) profit [text block]	6. Operating p rofit /(loss) Operating profit/(loss) is stated after charging/(crediting): Year Ended Three Months Ended Year Ended March 3 1 (US dollars in thousands) June 30 June 30 201 9 2018 Amortization of intangible assets 868 223 990 840 Depreciation of property, plant and equipment 898 214 430 420 Operating lease costs – land and buildings - - 548 304 Operating lease costs – motor vehicles - - 65 - Operating lease costs – other equipment - - 33 - Gain/(loss) on foreign exchange 33 - - 59 Auditors' remuneration – audit fees 161 97 253 414 Auditors' remuneration – audit related services - - 26 - Auditors' remuneration – tax services 11 - 28 13 Directors emoluments 398 104 611 1,131 Gain/(loss) on disposal of assets 1,589 38 (2,615 ) 1,356

Note 7 - Restructuring and Othe

Note 7 - Restructuring and Other Non-recurring Costs	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of restructuring costs [text block]	7. Restructuring and other non-recurring costs Year Ended Three Months Ended Year Ended March 31 (US dollars in thousands) June 30 June 30 2019 2018 Corporate restructuring – workforce reduction 163 - 102 734 Corporate restructuring – litigation provision 1,104 - - - Corporate restructuring – professional fees 1,031 518 1,776 566 Project review and investigation costs 1,112 7 139 573 Total 3,410 525 2,017 1,873 Restructuring and other non-recurring costs by nature are one not During a prior fiscal period, the Board undertook a strategic restructuring of the business to align operations, personnel, and business development activities to focus on a fewer number of areas of activity. Associated with this restructuring was the departure of a number of employees and contractors from the business. The workforce reduction cost represents the total salary, benefit, severance, and contract costs paid in the year or accruing to these individuals in the future for which no not

Note 8 - Staff Numbers and Cost

Note 8 - Staff Numbers and Costs	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of employee benefits [text block]	8. Staff numbers and costs The average number of employees (including directors) during the period was: Year Ended Three Months Ended Year Ended March 31 June 30 2020 June 30 2019 20 19 20 18 Sales and Business Development 11 9 9 9 Central Services & Management 27 31 32 37 Production 171 139 138 148 Total 209 179 179 194 Their aggregate remuneration costs comprised: Year Ended Three Months Ended Year Ended March 31 (US dollars in thousands) June 30 2020 June 30 2019 2019 2018 Salaries, wages and incentives 13,565 3,310 14,327 14,299 Social security costs 803 213 1,044 834 Pension contributions 792 185 788 848 Short-term compensated absences 1,296 406 1,254 996 Total 16,456 4,114 17,413 16,977 Directors' emoluments for the year ended June 30, 2020 $536,979 three June 30, 2019: $103,925; March 31, 2019: $611,450; 2018: $1,130,570 $205,673 three June 30, 2019: $62,136; March 31, 2019: $254,084; 2018: $407,682 Key Management Personnel: Year ended Three Months Ended Year Ended March 31 (US dollars in thousands) June 30 2020 June 30 2019 2019 2018 Salaries, wages and incentives 1,009 388 2,354 2,281 Social security costs 79 28 176 217 Pension contributions 36 13 45 64 Equity incentives 111 27 130 - Short-term compensated absences - - - 13 Total 1,235 456 2,705 2,575 Key management personnel are those below the Board level that have a significant impact on the operations of the business. The number of key management personnel, including directors for the year ended June 30, 2020 7 three June 30, 2019: 10; March 31, 2019: 10; 2018: 11

Note 9 - Finance Income and Exp

Note 9 - Finance Income and Expense	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of finance income (cost) [text block]	9. Finance income and expense Year Ended June 30 Three Months Ended June 30 Year Ended March 31 (US dollars in thousands) 20 20 2019 2019 2018 Finance income Foreign exchange gains 33 - - - Interest received - - 4 9 Year Ended June 30 Three Months Ended June 30 Year Ended March 31 (US dollars in thousands) 20 20 2019 2019 2018 Finance expense Related party loan interest payable 1,653 387 1,588 1,636 Convertible loan notes and preference shares interest payable 1,185 307 1,284 1,220 Financing agreement finance cost payable - - 206 217 Debtor invoice finance cost payable 174 51 164 - Lease liabilities interest payable 95 22 1 55 Bank interest payable - 6 - 17 Provisions – unwinding of discount - 42 - - Foreign exchange losses - (19 ) - 93 Other finance costs 75 - - 157 Total finance expense 3,182 796 3,243 3,395

Note 10 - Taxation

Note 10 - Taxation	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of income tax [text block]	1 0 . Taxation (a) Tax (charge)/credit Year Ended June 30 Three Months Ended June 30 Year Ended March 31 (US dollars in thousands) 20 20 2019 201 9 201 8 Current tax UK corporation tax - - 29 (29 ) Foreign tax 53 (162 ) (217 ) 2,279 Total current tax 53 (162 ) (188 ) 2,250 Deferred tax Current year UK tax (202 ) - 267 (370 ) Foreign tax (564 ) 70 (636 ) 4,378 Total deferred tax (766 ) 70 (369 ) 4,008 Total income tax (713 ) (92 ) (557 ) 6,258 The difference between the total tax charge and the amount calculated by applying the weighted average corporation tax rates applicable to each of the tax jurisdictions in which the Group operates to the profit before tax is shown below. (US dollars in thousands) Year Ended June 30 Three Months Ended June 30 Year Ended March 31 2020 2019 2019 201 8 Loss before income tax (4,390 ) (1,354 ) (10,666 ) (34,137 ) Group weighted average corporation tax rate 24.6 % 22.0 % 21.8 % 22.8 % Tax at standard rate 1,080 297 2,325 7,772 Effects of: Expenses that are not deductible for tax purposes (106 ) (49 ) 41 (3,872 ) Adjustment to prior year tax provisions - - (64 ) 2,358 Deferred tax assets not recognized on tax losses (1,687 ) (340 ) (2,859 ) - Total income tax for the period Recognized in the Consolidate d Statement of Comprehensive Income (713 ) (92 ) (557 ) 6,258 ( b ) Deferred tax (US dollars in thousands) As at June 30 As at March 31 20 20 2019 201 9 2018 Deferred tax assets 1,347 2,113 2,054 2,570 Deferred tax liabilities - (1 ) (1 ) (26 ) Net deferred tax asset/(liability) 1,347 2,112 2,053 2,544 These assets and liabilities are analyzed as follows: Deferred tax assets Tax losses Other timing differences Total March 31, 2018 1,585 985 2,570 Credit/(charged) to comprehensive income (580 ) 64 (516 ) March 31, 201 9 1,005 1,049 2,054 Credit/(charged) to comprehensive income - 59 59 June 3 0 , 2019 1,005 1,108 2,113 Credit/(charged) to comprehensive income (191 ) (575 ) (766 ) June 3 0 , 20 20 814 533 1,347 Deferred tax liabilities Accelerated allowances Other timing differences Total March 31, 2018 (8 ) (18 ) (26 ) Credit/(charged) to comprehensive income 7 18 25 March 31, 201 9 (1 ) - (1 ) Credit/(charged) to comprehensive income - - - June 3 0 , 2019 (1 ) - (1 ) Credit/(charged) to comprehensive income 1 - 1 June 3 0 , 20 20 - - - Deferred tax has been recognized in the current period using the tax rates applicable to each of the tax jurisdictions in which the Group operates. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities.

Note 11 - Property, Plant and E

Note 11 - Property, Plant and Equipment	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of property, plant and equipment [text block]	1 1 . Property, plant and equipment (US dollars in thousands) Computer Equipment Motor Vehicles Plant & Equipment F ixtures & Fittings Right-of-Use Assets Total Cost At March 31, 201 8 642 1,997 1,520 174 - 4,333 Foreign exchange (46 ) (148 ) (112 ) (13 ) - (319 ) Additions 73 55 205 15 - 348 Disposals (126 ) (275 ) (584 ) - - (985 ) At March 31, 201 9 543 1,629 1,029 176 - 3,377 Change in accounting policy (Note 2.16) - (371 ) - - 2,152 1,781 Restated at April 1, 2019 543 1,258 1,029 176 2,152 5,158 Foreign exchange (5 ) (13 ) (11 ) (2 ) (20 ) (51 ) Additions 7 45 222 16 110 400 Disposals - (8 ) - - - (8 ) At June 3 0 , 2019 545 1,282 1,240 190 2,242 5,499 Foreign exchange (11 ) (26 ) (26 ) (4 ) (46 ) (113 ) Additions 36 359 189 9 570 1,163 Disposals (94 ) (252 ) (171 ) - (483 ) (1,000 ) At June 30, 2020 476 1,363 1,232 195 2,283 5,549 Depreciation Computer Equipment Motor Vehicles Plant & Equipment Fixtures & Fittings Right-of-use Assets Total At March 31, 201 8 422 1,173 761 62 - 2,418 Foreign exchange (34 ) (93 ) (59 ) (5 ) - (191 ) Charge for the year 89 222 106 12 - 430 Disposals (97 ) (223 ) (165 ) - - (486 ) At March 31, 2019 380 1,079 645 68 - 2,172 Change in accounting policy (Note 2.16) - (123 ) - - 318 195 Restated at April 1, 2019 380 956 645 68 318 2,367 Foreign exchange (3 ) (12 ) (7 ) - (3 ) (25 ) Charge for the period 27 1 17 6 163 214 Disposals - (8 ) - - - (8 ) At June 3 0 , 2019 404 937 655 74 478 2,548 Foreign exchange (7 ) (15 ) (11 ) (1 ) (3 ) (37 ) Charge for the period 55 171 107 13 552 898 Disposals (79 ) (257 ) (4 ) - (16 ) (346 ) At June 30, 2020 373 836 747 86 1,021 3,063 Net book value Computer Equipment Motor Vehicles Plant & Equipment Fixtures & Fittings Right-of-use Assets Total At March 31, 2018 220 824 759 112 - 1,915 At March 31, 2019 163 550 383 108 - 1,205 At June 30, 2019 141 344 585 116 1,764 2,951 At June 30, 2020 103 527 485 109 1,262 2,486

Note 12 - Intangible Assets

Note 12 - Intangible Assets	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of intangible assets and goodwill [text block]	1 2 . Intangible a ssets As at June 30 As at March 31 (US dollars in thousands) 2020 2019 2019 201 8 Goodwill 21,919 22,387 22,622 24,482 Other intangible assets 7,930 9,375 9,744 11,920 Total 29,849 31,762 32,366 36,402 (a) Goodwill Goodwill arose on the purchase of Aevitas O Holdings Limited and VivoPower Pty Ltd on December 29, 2016. As at June 30 As at March 31 (US dollars in thousands) 2020 2019 2019 2018 As at July 1 / April 1 22,387 22,622 24,482 30,393 Revaluations - - - 3,597 Goodwill previously not recognized - - - 627 Impairment - - - (11,092 ) Reclassifications - - - 138 Additions - - - - Foreign exchange (468 ) (235 ) (1,860 ) 819 Carrying value at June 30 / March 31 21,919 22,387 22,622 24,482 The carrying amounts of goodwill by Cash Generating Unit (“CGU”) are as follows: As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 2018 Aevitas O Holdings Limited (allocated to the Critical Power Services segment) 12,483 12,751 12,884 13,949 VivoPower Pty Ltd (allocated to the Solar Development segment) 9,436 9,636 9,738 10,533 Total 21,919 22,387 22,622 24,482 The Group conducts impairment tests on the carrying value of goodwill annually, or more frequently if there are any indications that goodwill might be impaired. The recoverable amount of the Cash Generating Unit (“CGU”) to which goodwill has been allocated are determined from value in use calculations. The key assumptions in the calculations are the discount rates applied, expected operating margin levels and long-term growth rates. Management estimates discount rates that reflect the current market assessments while margins and growth rates are based upon approved budgets and related projections. The Group prepares cash flow forecasts using the approved budgets for the coming financial year and management projections for the following two The CGU represented by Aevitas O Holdings Limited was assessed to have a value in excess of its carrying value and hence no 10.6% June 30, 2019: 8.8%; March 31, 2019: 8.8%; 2018: 9.2% 3.0% No no The CGU represented by VivoPower Pty Ltd was assessed to have a value in excess of its carrying value and hence no 10.9% June 30, 2019: 11.0%; March 31, 2019: 11.0%; 2018: 12.1% 1 5 53% 3.0% 6 If the weighted average cost of capital had been 1% $1.5 1 5 10% $0.9 6 2% 3%, $1.2 (b) Other i ntangible assets (US dollars in thousands) Customer Relationships Trade Names Favorable Supply Contracts Databases Other Total Cost At March 31, 2018 5,799 2,680 4,577 154 98 13,308 Foreign exchange (439 ) (204 ) (348 ) (12 ) (11 ) (1,013 ) Disposals (263 ) - - - (72 ) (335 ) At March 31, 201 9 5,097 2,476 4,229 142 16 11,960 Foreign exchange (55 ) (26 ) (44 ) (1 ) - (126 ) Additions - - - - 12 12 Disposals (50 ) - - - - (50 ) At June 3 0 , 2019 4,992 2,450 4,185 141 28 11,796 Foreign exchange (103 ) (51 ) (86 ) (3 ) (1 ) (244 ) Additions 461 - - - - 461 Disposals (968 ) - - - (9 ) (977 ) At June 3 0 , 20 20 4,382 2,399 4,099 138 18 11,036 Amortization Customer Relationships Trade Names Fa v orable Supply Contracts Databases Other Total At March 31, 201 8 677 237 406 68 - 1,388 Foreign exchange (75 ) (22 ) (38 ) (6 ) - (141 ) Amortization 483 169 289 49 - 990 Disposals (21 ) - - - (21 ) At March 31, 201 9 1,064 384 657 111 - 2,216 Foreign exchange (6 ) (4 ) (7 ) (1 ) - (18 ) Amortization 100 41 70 12 - 223 At June 3 0 , 2019 1,158 421 720 122 - 2,421 Foreign exchange (24 ) (9 ) (15 ) (2 ) - (50 ) Amortization 404 160 273 13 18 868 Disposals (133 ) - - - - (133 ) At June 3 0 , 20 20 1,405 572 978 133 18 3,106 Net book value Customer Relationships Trade Names Favorable Supply Contracts Databases Other Total At March 31, 2017 9,606 2,445 2,366 698 812 15,927 At March 31, 2018 5,122 2,443 4,171 86 98 11,920 At March 31, 2019 4.033 2.092 3,572 31 16 9,744 At June 30, 2019 3,834 2,029 3,465 19 28 9,375 At June 30, 2020 2,977 1,827 3,121 5 - 7,930 Customer relationships, trade names and favorable supply contracts have an average remaining period of amortization of 10 13 13 Additions in the year comprise investment in the Daisy Hill and Yoogali Solar projects in Australia, which the Group owns a 60% $0.5 100% $0.2 Intangible assets disposed of in the year relate to the Sun Connect portfolio, as described in note 5.

Note 13 - Investment in Subsidi

Note 13 - Investment in Subsidiaries	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of interests in subsidiaries [text block]	1 3 . Investment in subsidiaries The principal operating undertakings in which the Group's interest at June 30, 2020 20% Subsidiary U ndertakings Percentage of shares held Registered address VivoPower International Services Limited 100% 28 Esplanade, St Helier, Jersey, JE2 3QA VivoPower USA, LLC 100% VivoPower US-NC-31, LLC 100% 251 Little Falls Drive, Wilmington, DE, USA 19808 VivoPower US-NC-47, LLC 100% VivoPower (USA) Development, LLC 100% VivoPower Pty Ltd 100% VivoPower WA Pty Ltd 100% VVP Project 1 Pty Limited 100% Amaroo Solar Pty. Ltd 100% SC Tco Pty Limited 100% SC Hco Pty Limited 100% SC Fco Pty Limited 100% Yoogali Solar Farm Pty Ltd 60% 153 Walker St, North Sydney NSW, Australia 2060 Daisy Hill Solar Farm Pty Ltd 60% Aevitas O Holdings Pty Ltd 100% Aevitas Group Limited 99.9% Aevitas Holdings Pty Ltd 100% Electrical Engineering Group Pty Limited 100% J.A. Martin Electrical Pty Limited 100% Kenshaw Electrical Pty Limited 100% VivoPower Philippines Inc. 64% Unit 10A, Net Lima Building, 5th Avenue cor. 26th VivoPower RE Solutions Inc. 64% Street, E-Square Zone, Crescent Park West, V.V.P. Holdings Inc. * 40% Bonifacio Global City, Taguig, Metro Manila Associate and Joint Venture U ndertakings Percentage of shares held Registered address Innovative Solar Ventures I, LLC 50% 251 Little Falls Drive, Wilmington, DE, USA 19808 VVPR-ITP TopCo Pty Limited 50% 153 Walker St, North Sydney NSW, Australia 2060 * V.V.P. Holdings Inc. is controlled by VivoPower Pty Ltd, notwithstanding only owning 40%

Note 14 - Investments Accounted

Note 14 - Investments Accounted for Using The Equity Method	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of investments other than investments accounted for using equity method [text block]	1 4 . Investments accounted for using the equity metho d As at June 30 As at March 31 (US dollars in thousands) % Owned 20 20 2019 2019 2018 Innovative Solar Ventures I, LLC 50% 8,225 - - 14,147 US-NC-31 Sponsor Partner, LLC 14.45% - - - - US-NC-47 Sponsor Partner, LLC 10% - - - - Total 8,225 - - 14,147 In April 2017, 50% 38 9 1.8 Under the terms of the ISS Joint Venture, the Company has committed to invest $14.1 50% $0.8 not $14.1 June 30, 2020, $13.1 $14.1 June 30, 2020, $1.1 June 30, 2020, $1.2 5. The joint venture was accounted for as an investment under the equity method at March 31, 2018.During March 31, 2019, June 30, 2020, not 12 Costs of $1.1 7.

Note 15 - Cash and Cash Equival

Note 15 - Cash and Cash Equivalents	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of cash and cash equivalents [text block]	1 5 . Cash and cash equivalents As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 2018 Cash at bank and in hand 2,824 7,129 4,522 1,939 The credit ratings of the counterparties with which cash was held are detailed in the table below. As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 2018 A+ - 252 17 891 A - 233 14 69 A- 554 - - - AA- 2,270 6,644 4,491 979 Total 2,824 7,129 4,522 1,939

Note 16 - Restricted Cash

Note 16 - Restricted Cash	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of restricted cash [text block]	16. As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Bank guarantee security deposit 1,013 632 816 - Preferred supplier agreement escrow - - 503 - Total 1,013 632 1,319 - At June 30, 2020, $1.0 June 30, 2020, $0.6 March 31, 2019: $0.8

Note 17 - Trade and Other Recei

Note 17 - Trade and Other Receivables	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of trade and other receivables [text block]	1 7 . Trade and other receivables As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 201 9 2018 Current receivables Trade receivables 3,112 6,193 5,899 5,333 Contract assets 3,382 3,929 1,800 120 Prepayments 432 2,919 628 391 Other receivables 5,475 1,951 2,072 2,059 Current tax receivable 155 - - - Total 12,556 14,992 10,399 7,903 In accordance with IFRS 15, not Analysis of trade receivables: As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Trade and other receivables 3,119 6,195 5,929 5,335 Less: credit note provision (7 ) (2 ) (30 ) (2 ) Total 3,112 6,193 5,899 5,333 The maximum exposure to credit risk for trade receivables by geographic region was: As at June 30 2020 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 USA - 108 78 129 United Kingdom - - - 12 Australia 3,112 6,085 5,821 5,192 Total 3,112 6,193 5,899 5,333 The aging of the trade receivables, net of provisions is: As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 0-90 days 3,055 6,093 5,765 5,326 Greater than 90 days 57 100 134 7 Total 3,112 6,193 5,899 5,333

Note 18 - Assets Classified as

Note 18 - Assets Classified as Held for Sale	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of non-current assets or disposal groups classified as held for sale [text block]	1 8 . Assets classified as held for sale As at June 30 As at March 31 (US dollars in thousands) % Owned 2020 2019 2019 201 8 Innovative Solar Ventures I, LLC 50% 4,080 13,530 13,530 - US-NC-31 Sponsor Partner, LLC 14.45% - - - 6,595 US-NC-47 Sponsor Partner, LLC 10% - - - 4,841 Total 4,080 13,530 13,530 11,436 As more fully disclosed in Note 14, 50% March 31, 2019, 4.2. Reconciliation of the ISS Joint Venture investment is as follows: As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 2018 Capital commitment 15,044 15,044 15,044 14,904 Commission credit (770 ) (770 ) (770 ) (757 ) Discontinued projects (2,079 ) (848 ) (848 ) - Acquisition costs 110 104 104 - Net assets 12,305 13,530 13,530 14,147 Allocation of the net book value of the equity accounted investment in the ISS Joint Venture, between current assets held for sale, and non-current investments (as disclosed in Note 14 As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 2018 Assets classified as held for sale 4,080 13,530 13,530 - Investments accounted for using the equity method 8,225 - - Net assets 12,305 13,530 13,530 14,147 The table below provides summarized financial information for the ISS Joint Venture. The information disclosed reflects the amounts presented in the financial statements of ISS Joint Venture, amended to reflect adjustments made by the Company when using the equity method, including fair value adjustments and modifications for differences in accounting policy. The summarized financial information for the ISS Joint Venture does not As at June 30 As at March 31 (US dollars in thousands) 2020 2019 2019 201 8 Current assets 2 1,187 1,187 1,373 Non-current assets 23,277 27,107 27,107 26,921 Net assets 23,279 28,294 28,294 28,294 No no March 31, 2019: nil; 2018: nil Reconciliation to carrying amounts of the ISS Joint Venture (including amounts disclosed within Investments, see Note 14 As at June 30 As at March 31 (US dollars in thousands) 2020 2019 2019 201 8 Opening net assets 28,294 28,294 28,294 - Initial investment - - - 29,808 Commission credit (1,546 ) - 1,514 (1,514 ) Commission credit on abandonments 144 - - - Sundry income 90 - - - Project swaps - - 281 - Abandoned projects (2,592 ) - (1,795 ) - Net assets 24,390 28,294 28,294 28,294 VivoPower share in % 50 % 50 % 50 % 50 % VivoPower share in $ (excluding funding obligation) 12,195 14,148 14,148 14,147 Commission credit - (721 ) (721 ) - Acquisition costs 110 103 103 - Net Assets 12,305 13,530 13,530 14,147

Note 19 - Trade and Other Payab

Note 19 - Trade and Other Payables	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of trade and other payables [text block]	1 9 . Trade and other payables As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Trade payables 4,807 5,554 5,675 3,806 Accruals 370 2,247 1,952 3,008 Related party payable 504 1,527 1,378 1,838 Payroll liabilities 1,383 1,209 1,165 504 Sales tax payable 496 1,054 764 310 Contract liabilities 6,013 10,095 4,978 1,544 Other creditors 1,822 2,953 2,011 3,072 Total 15,395 24,639 17,923 14,082 In accordance with IFRS 15 Of the $10.1 June 30, 2019 $5.0 March 31, 2019, $2.4 not June 30, 2020 June 30, 2020 first June 30, 2021. June 30, 2019, March 31, 2019, 2018 2017

Note 20 - Provisions

Note 20 - Provisions	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of provisions [text block]	20. As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Current provisions Employee entitlements 1,561 1,510 1,459 1,474 Litigation 1,104 - - - Warranty 232 - - - Employee terminations - 112 157 616 Onerous contracts - 96 94 380 Total 2,897 1,718 1,710 2,470 Non-current provisions Employee entitlements 169 148 227 288 Onerous contracts - 1,952 1,995 - Total 169 2,100 2,222 288 Total 3,066 3,818 3,932 2,758 Employee entitlements include long term leave and vacation provisions. The employee terminations provision represents severance and contract termination costs associated with employees and contractors who departed the business as a result of the restructuring more fully disclosed in Note 7. The onerous contracts provision recognized the forecast losses associated with contracts to purchase Solar Renewable Energy Certificates from the NC- 31 47 2027. 8.5%. July 02, 2019, 5. On February 26, 2018, October 4, 2017. £615,600 £540,000 April 9,2018, On November 26, 2018, No After aborted attempts at settlement, the matter was heard in the UK High Court in the first two March 2020. In the year ended June 30, 2020, $0.9 June 30, 2020, $1.1 (US dollars in thousands) Employee Entitlements Employee Terminations Onerous Contracts Litigation Warranty Total At March 31, 2018 1,762 616 380 - - 2,758 Foreign exchange (140 ) - - - - (140 ) Charged/(credited) to profit or loss: Additional provisions 510 243 1,804 - - 2,557 Reverse unused provisions (26 ) (87 ) - - - (113 ) Provisions utilized (420 ) (614 ) (96 ) - - (1,130 ) At March 31, 2019 1,686 158 2,088 - - 3,932 Foreign exchange (18 ) - - - - (18 ) Charged/(credited) to profit or loss: Additional provisions 146 - - - - 146 Reverse unused provisions (41 ) - - - - (41 ) Unwinding of discount - - 42 - - 42 Provisions utilized (116 ) (45 ) (82 ) - - (243 ) At June 30, 2019 1,657 113 2,048 - - 3,818 Foreign exchange (41 ) - - - - (41 ) Charged/(credited) to profit or loss: Additional provisions 1,659 176 - 1,104 232 3,171 Reverse unused provisions (72 ) (28 ) - - - (100 ) Disposals - - (2,048 ) - - (2,048 ) Provisions utilized (1,473 ) (261 ) - - - (1,734 ) At June 30, 20 20 1,730 - - 1,104 232 3,066

Note 21 - Loans and Borrowings

Note 21 - Loans and Borrowings	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of debt instruments [text block]	2 1 . Loans and borrowings As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Current liabilities Debtor invoice financing 508 901 751 - Lease liabilities 641 660 136 285 Shareholder loans - 766 - 1,670 Chattel mortgage 51 - - - Financing agreement - - - 2,000 Bank loan 66 - - - Other borrowings 46 - - - Total 1,312 2,327 887 3,955 Non-current liabilities Lease liabilities 715 1,117 138 293 Shareholder loan 23,400 18,242 18,242 18,092 Chattel mortgage 249 - - - Bank loan 278 - - - Total 24,642 19,359 18,380 18,385 Total 25,954 21,686 19,267 22,340 In June 2020, The new shareholder loan bears interest at 10.0% 2.0% no No July 2021, 9 March 2022. In February 2020, 10.0% $1.3 June 2020. In May June 2020, $0.3m 19 In addition to lease liabilities, in the year ended June 30, 2020, $0.3 In August 2018, $3.6 AU$5 The obligations under lease liabilities are as follows: Minimum lease Payments Present value of minimum lease payments As at June 30 As at March 31 As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 20 20 2019 2019 201 8 Amounts payable under lease liabilities: Less than one year 695 692 147 291 649 660 136 285 Later than one year but not more than five 759 1,299 143 327 707 1,117 138 293 1,454 1,991 290 618 1,356 1,777 274 578 Future finance charges (98 ) (214 ) (16 ) (40 ) - - - - Total lease obligations under 1,356 1,777 274 578 1,356 1,777 274 578

Note 22 - Called Up Share Capit

Note 22 - Called Up Share Capital	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of classes of share capital [text block]	2 2 . Called up share capital As at June 30 As at March 31 (US dollars) 20 20 2019 2019 201 8 Allotted, called up and fully paid Ordinary shares of $0.012 each $ 162,689 $ 162,689 $ 162,689 $ 162,689 Number allotted 13,557,376 13,557,376 13,557,376 13,557,376 Ordinary shares of $0.012 each $ 162,689 $ 162,689 $ 162,689 $ 162,689 No. of shares At March 31, 201 8 13,557,376 Issue of new shares - At March 31, 201 9 13,557,376 Issue of new shares - At June 30, 201 9 13,557,376 Issue of new shares - At June 30, 20 20 13,557,376

Note 23 - Other Reserves

Note 23 - Other Reserves	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of reserves within equity [text block]	2 3 . Other reserves As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Equity instruments 27,057 26,087 26,090 25,072 Share option reserve - 3,713 3,713 3,713 Capital raising costs (6,009 ) (9,722 ) (9,722 ) (9,722 ) Treasury shares - (13 ) (246 ) (592 ) Equity incentive costs 344 - - - Foreign exchange 16 11 11 (88 ) Total 21,408 20,076 19,846 18,383 Equity instruments are convertible preference shares and convertible loan notes in Aevitas Group Limited (“Aevitas Group”) which must convert to shares of VivoPower at $10.20 no June 30, 2021. There are 2,473,367 AU$3.00 June 30, 2021. AU$11,059,348 June 30, 2020. There are 2,473,367 AU$7.00 June 30, 2021. AU$25,075,203 June 30, 2020. Dividends or interest is payable quarterly in arrears at a rate of 7% December 29, 2016, US$10.20 In connection with the acquisition of Aevitas Group, the Company entered into a guarantee of the obligations of Aevitas Group under the terms of the preference shares and loan notes. As disclosed more fully in Note 29, July 10, 2020, The share option reserve represents 828,000 US$8.70 April 30, 2020. not April 2020, On March 30, 2017, 129,805 $4.50 $591,911, March 31, 2019, 75,805 2017 $85,660 $260,011 During the year ended June 30, 2020, 2017 $344,000 June 30, 2020.

Note 24 - Earnings Per Share

Note 24 - Earnings Per Share	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of earnings per share [text block]	2 4 . Earnings per share The earnings and weighted average numbers of ordinary shares used in the calculation of earnings per share are as follows: Year Ended June 30 Three Months Ended June 30 Year Ended March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Loss for the year / period (5,103 ) (1,446 ) (11,223 ) (27,879 ) Weighted average number of shares in issue (‘000s) 13,557 13,557 13,557 13,557 Basic earnings/(loss) per share (dollars) (0.38 ) (0.11 ) (0.83 ) (2.06 ) Diluted earnings/(loss) per share (dollars) (0.38 ) (0.11 ) (0.83 ) (2.06 )

Note 25 - Contingencies

Note 25 - Contingencies	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of contingencies [text block]	2 5 . Contingen cies As described in Note 20, March 2020 $1.1 may no

Note 26 - Pensions

Note 26 - Pensions	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of defined benefit plans [text block]	2 6 . Pensions The Group's principal pension plan comprises the compulsory superannuation scheme in Australia, where the Group contributes 9.5%. 4%. $0.79 3 months ended June 20, 2019: $0.27 March 31, 2019: $0.76 2018: $0.90

Note 27 - Financial Instruments

Note 27 - Financial Instruments	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of financial instruments [text block]	2 7 . Financial instruments As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Financial assets at amortized cost Trade and other receivables 8,587 8,144 7,971 7,392 Cash and cash equivalents 2,824 7,129 4,522 1,939 Restricted cash 1,013 632 1,319 - Total 12,424 15,905 13,812 9,331 Financial l iabilities at amortized cost Loans and borrowings 25,954 21,686 19,267 22,340 Trade and other payables 7,504 12,281 11,016 11,724 Total 33,458 33,967 30,283 34,064 The amounts disclosed in the above table for trade and other receivables and payables do not not (a) Financial risk management The Group's principal financial instruments are bank balances, cash and medium-term loans. The main purpose of these financial instruments is to manage the Group's funding and liquidity requirements. The Group also has other financial instruments such as trade receivables and trade payables which arise directly from its operations. The Group is exposed through its operations to the following financial risks: ● Liquidity risk ● Credit risk ● Interest rate risk ● Foreign currency risk The Board of Directors has overall responsibility for the establishment and oversight of the Group's risk management framework. Policy for managing risks is set by the Chief Executive Officer and is implemented by the Group's finance department. All risks are managed centrally with a tight control of all financial matters. (b) Liquidity risk Liquidity risk is the risk that the Group will not no $2.8 June 30, 2020 ( June 30, 2019: $7.1 March 31, 2019: $4.5 2018: $1.9 June 30, 2020 1.04 June 30, 2019: 1.25; March 31, 2019: 1.43; 2018: 1.03 March 31, 2019, $3.6 $0.5 June 30, 2020 ( June 30, 2019: $0.9 March 31, 2019: $0.8 Contractual maturities of financial liabilities, including interest payments, are as follows: Year Ended June 30, 20 20 (US dollars in thousands) Total Less than 1 year 1-3 years 3-5 years More than 5 years Contractual maturity of financial liabilities Trade and other payables (financial liabilities) 7,504 7,504 - - - Borrowings 24,598 688 23,873 37 - Lease liabilities 1,356 649 654 53 - Total 33,458 8,841 24,527 90 - Three Months Ended June 30, 2019 (US dollars in thousands) Total Less than 1 year 1-3 years 3-5 years More than 5 years Contractual maturity of financial liabilities Trade and other payables (financial liabilities) 12,281 12,281 - - - Borrowings 23,397 3,859 19,538 - - Lease liabilities 1,991 692 1,077 222 - Total 37,669 16,832 20,615 222 - Year Ended March 31, 2019 (US dollars in thousands) Total Less than 1 year 1-3 years 3-5 years More than 5 years Contractual maturity of financial liabilities Trade and other payables (financial liabilities) 11,016 11,016 - - - Borrowings 22,480 2,556 19,924 - - Lease liabilities 290 147 143 - - Total 33,786 13,719 20,067 - - Year Ended March 31, 2018 (US dollars in thousands) Total Less than 1 year 1-3 years 3-5 years More than 5 years Contractual maturity of financial liabilities Trade and other payables (financial liabilities) 11,724 11,724 - - - Borrowings 25,896 5,498 14,111 6,287 - Lease liabilities 619 291 328 - - Total 38,239 17,513 14,439 6,287 - (c) Credit risk The primary risk arises from the Group's receivables from customers and contract assets. The majority of the Group's customers are long standing and have been a customer of the Group for many years. Losses have occurred infrequently. The Group is mainly exposed to credit risks from credit sales, but the Group has no The Group does not not The credit quality of debtors neither past due nor impaired is good. Refer to Note 17 (d) Foreign currency risk The Group operates internationally and is exposed to foreign exchange risk on sales and purchases that are denominated in currencies other than the respective functional currencies of the Group entities to which they relate, primarily with respect to GBP and USD, but also between USD and AUD. The Group's investments in overseas subsidiaries are not The Group is exposed to foreign exchange risk on the following balances at June 30, 2020: ● Cash and cash equivalents $2.3 $0.1 ● Restricted cash $1.0 ● Trade and other receivables $12.3 $0.2 ● Trade and other payables $10.6 $1.5 ● Borrowings $2.5 ● Provisions $2.0 $1.1 The non-current shareholder loan of $23.4 no (e) Interest rate risk As a result of the related party loan agreement the Group is exposed to interest rate volatility. However, the interest rate is fixed for the medium term, therefore, the risk is largely mitigated for the near future. The Group will continue to monitor the movements in the wider global economy.

Note 28 - Related Party Transac

Note 28 - Related Party Transactions	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of related party [text block]	2 8 . Related party transactions AWN is the ultimate controlling party by virtue of its 60.3% two On June 30, 2020, 10.0% 2%. July 2021 March 2022. June 30, 2020 $23,303,288. Prior to the refinancing, VivoPower was indebted to Arowana via a shareholder loan on normal commercial terms with interest at 8.5% $75,000 ten April 2018, 21 July 2020. June 30, 2019 $18,242,636 March 31, 2019: $18,242,636; 2018: $18,992,636 $2,185,701 June 30, 2019, nil June 30, 2020. Prior to the refinancing, VivoPower was also indebted to Arowana via a shareholder loan on normal commercial terms with interest at 10.0% 16 June 30, 2019 $765,681, $320,530 June 30, 2020, $445,151 June 30, 2020 June 30, 2019 $765,681 March 31, 2019: nil; 2018: nil A $1,300,000 June 30, 2020. $43,231 June 30, 2020. Directors fees for Kevin Chin in the amount of $207,181 June 30, 2020. June 30, 2020 $105,620 June 30, 2019; $88,516; March 31, 2019: $47,990; 2018: $42,188 Art Russell, Interim Chief Executive Officer, was employed by Arowana International UK Limited, a subsidiary of Arowana until his resignation on March 17, 2020, $277,306 June 30, 2020. June 30, 2020, $185,253 June 30, 2019: $116,923; March 31, 2019: $32,657; 2018: $80,026 Michael Hui, non-executive director of VivoPower International PLC, is also an employee and director of Arowana. During the year ended June 30, 2020, $11,131 January 2020. June 30, 2020, $1,878 From time to time, costs incurred by Arowana on behalf of VivoPower are recharged to the Company. During the year ended June 30, 2020, $108,785 June 30, 2020, $202,024 June 30, 2019: $1,268,670; March 31, 2019: $1,268,670; 2018: $1,802,003 June 30, 2020 $1,066,666 Aevitas is indebted to the following subsidiaries of AWN via their holdings in Aevitas convertible loan notes, which are accounted for as equity instruments within other reserves, as more fully described in Note 23 $659,090 June 30, 2020. June 30, 2020: ● Arowana Australasian Special Situations 1A 666,666 $4,729,996; ● Arowana Australasian Special Situations 1B 666,667 $4,730,003; ● Arowana Australasian Special Situations 1C 666,667 $4,730,003. Subsidiaries of Arowana hold the following convertible preferred shares of Aevitas, which are accounted for as equity instruments within other reserves, and for which they earned $282,467 June 30, 2020. June 30, 2020: ● Arowana Australasian Special Situations 1A 388,889 $1,216,880; ● Arowana Australasian Special Situations 1B 388,889 $1,216,880; ● Arowana Australasian Special Situations 1C 388,889 $1,216,880; ● Arowana Australasian Special Situations Fund 1 833,333 $2,607,597. Aevitas is indebted to The Panaga Group Trust, of which Mr. Kevin Chin is a beneficiary and one 4,500 $30,359 June 30, 2020 $1,483 June 30, 2020. Aevitas is also indebted to The Panaga Group Trust, who also holds 4,500 $13,426 June 30, 2020 $636 June 30, 2020.

Note 29 - Subsequent Event

Note 29 - Subsequent Event	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of events after reporting period [text block]	29. At an extraordinary meeting of the ordinary shareholders, exchangeable preference shareholders and exchangeable noteholders of the Company's subsidiary, Aevitas Group Limited, held on July 10, 2020, one 7% not no

Note 30 - Key Management Person

Note 30 - Key Management Personnel Compensation	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of information about key management personnel [text block]	3 0 . Key management personnel compensation Key management personnel, which are those roles that have a Group management aspect to them are included in Note 8

Note 31 - Ultimate Controlling

Note 31 - Ultimate Controlling Party	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of ultimate controlling party [text block]	3 1 . Ultimate controlling party The ultimate controlling party and the results into which these financials are consolidated is AWN Holdings Limited (formerly Arowana International Limited), a company registered in Australia.

Note 32 - Transition Period Com

Note 32 - Transition Period Comparative Information (Unaudited)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Condensed Financial Statements [Text Block]	32. The condensed consolidated statement of operations for the year ended June 30, 2019 (US dollars in thousands) Year Ended June 30 201 9 (unaudited) Revenue from contracts with customers 43,545 Costs of sales (37,452 ) Gross profit 6,093 General and administrative expenses (7,195 ) Loss on solar development (2,668 ) Depreciation and amortization (1,447 ) Operating profit/ (loss) (5,217 ) Restructuring costs (2,404 ) Finance expense - net (3,345 ) Profit/ ( l oss) before income tax (10,966 ) Income tax (353 ) Loss for the period (11,319 ) The condensed consolidated statement of cash flow for the year ended June 30, 2019 (US dollars in thousands) Year Ended June 30 201 9 (unaudited) Cash flows from operating activities Loss for the period (11,319 ) Income tax 353 Finance expense - net 3,345 Depreciation and amortization 1,477 Loss on solar development 2,668 Increase in non-cash working capital 4,708 Net cash from operating activities 1,232 Purchase of property, plant and equipment (358 ) Proceeds on sale of capital projects 11,601 Net cash from investing activities 11,243 Cash flows from financing activities Repayment of related party loans (134 ) Lease repayments (275 ) Debtor finance borrowings 901 Transfers to restricted cash (632 ) Finance agreements repayments (3,761 ) Finance expense – net (3,345 ) Cash flows from financing activities (7,246 ) Net increase in cash and cash equivalents 5,229 Cash and cash equivalents at beginning of period 1,900 Cash and cash equivalents at end of period 7,129

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Jun. 30, 2020
Discloure of Significant Accounting Policies
Description of accounting policy for basis of preparation [text block]	2.1 Basis of preparation VivoPower International PLC consolidated financial statements were prepared in accordance with International Financial Reporting Standards (IFRS), as issued by the International Accounting Standards Board, IFRIC interpretations and the Companies Act 2006 The preparation of financial statements with adopted IFRS requires the use of critical accounting estimates. It also requires the management to exercise judgement in the process of applying the Company's accounting policies. The areas involving a higher degree of judgement or complexity, or areas where the assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 3. The financial statements have been prepared on a going concern basis, as the directors believe the Company will be able to meet its liabilities as they fall due. As at June 30, 2020, $2.8 $7.1 June 30, 2019, $4.5 March 31, 2019 $1.9 March 31, 2018. During the year ended June 30, 2020, $1.7 March 2020 $5.1 June 30, 2020. The Company is also engaged in a financing initiative with respect to these businesses, which is expected to release restricted cash of $1.0 $1.0 $4.1 12 September 2021. To ensure success of the business, the directors have prepared and reviewed additional plans to mitigate any cash flow risk that may twelve 19. Based on the foregoing, the directors believe that the Company is well placed to manage its business risk successfully, despite some current economic and political uncertainty. The directors therefore have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus, they have continued to adopt the going concern basis in preparing the financial statements. All financial information presented in US dollars has been rounded to the nearest thousand.
Description of accounting policy for consolidation [text block]	2.2 Basis of consolidation The consolidated financial statements include those of VivoPower International PLC and all of its subsidiary undertakings. Subsidiary undertakings are those entities controlled directly or indirectly by the Company. The Company controls an investee when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The results of the subsidiaries acquired are included in the Consolidated Statement of Comprehensive Income from the date of acquisition using the same accounting policies of those of the Group. All business combinations are accounted for using the purchase method. The consideration transferred in a business combination is the fair value at the acquisition date of the assets transferred and the liabilities incurred by the Group and includes the fair value of any contingent consideration arrangement. Acquisition-related costs are recognized in the income statement as incurred. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value at the acquisition date. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with those used by other members of the Group. All intra-group balances and transactions, including any unrealized income and expense arising from intra-group transactions, are eliminated in full in preparing the consolidated financial statements. Unrealized gains arising from transactions with equity accounted investees are eliminated against the investment to the extent of the Group's interest in the investee. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no Joint arrangements The Company applies IFRS 11 11
Description of accounting policy for intangible assets and goodwill [text block]	2.3 Intangible assets All intangible assets, except goodwill, are stated at fair value less accumulated amortization and any accumulated impairment losses. Goodwill is not Goodwill Goodwill arose on the effective acquisition of VivoPower Pty Ltd and Aevitas O Holdings Limited (“Aevitas”). Goodwill is reviewed annually to test for impairment. Other intangible assets Intangible assets acquired through a business combination are initially measured at fair value and then amortized over their useful economic lives. Amortization is calculated on a straight-line basis to write down the assets over their useful economic lives at the following rates: ● Customer relationships – 10 ● Trade names – 15 25 ● Favorable supply contracts – 15 ● Databases – 5
Description of accounting policy for property, plant and equipment [text block]	2.4 Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and any accumulated impairment losses. The cost of an item of property, plant and equipment comprises its purchase price and the costs directly attributable to bringing the asset into use. When parts of an item of property, plant and equipment have different useful lives, they are accounted as separate items (major components) of property, plant and equipment. Depreciation is calculated on a straight-line basis so as to write down the assets to their estimated residual value over their useful economic lives at the following rates: ● Computer equipment - 3 ● Fixtures and fittings - 3 ● Motor vehicles - 5 ● Plant and equipment – 3.5 10 ● Right-of-use assets – remaining term of lease: 2 6
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]	2.5 Assets classified as held for sale Assets are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use and a sale is considered highly probable. They are measured at the lower of their carrying value and fair value less costs to sell. An impairment loss is recognized for any subsequent write-down of the asset to fair value less costs to sell.
Description of accounting policy for leases [text block]	2.6 Leases The Group leases offices, workshops, motor vehicles, and equipment for fixed periods of 2 6 may not Contracts may not Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not may not Until March 31, 2019, April 1, 2019, 16 Assets and liabilities arising from a lease are initially measured on a present value basis, with lease payments discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, the Group's incremental borrowing rate is used. The Group presents lease liabilities in loans and borrowings in the Statement of Financial Position. Lease payments are allocated between principal and finance cost. The finance cost is charged to the Statement of Comprehensive Income over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. Right-of-use assets are presented in property, plant and equipment and depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis. Prior to April 1, 2019,
Description of accounting policy for impairment of non-financial assets [text block]	2.7 Impairment of non-financial assets Goodwill is allocated to cash-generating units for the purposes of impairment testing. The recoverable amount of the cash-generating unit (‘CGU') to which the goodwill relates is tested annually for impairment or when events or changes to circumstances indicate that it might be impaired. The carrying values of property, plant and equipment, investments and intangible assets other than goodwill are reviewed for impairment only when events indicate the carrying value may In an impairment test the recoverable amount of the cash-generating unit or asset is estimated in order to determine the existence or extent of any impairment loss. The recoverable amount is the higher of fair value less costs to sell and the value in use to the Group. An impairment loss is recognized to the extent that the carrying value exceeds the recoverable amount. In determining a cash-generating unit's or asset's value in use, estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time-value of money and risks specific to the cash-generating unit or asset that have not An impairment loss in respect of goodwill is not no not no
Description of accounting policy for financial instruments [text block]	2.8 Financial instruments Financial assets and liabilities are recognized in the Group's Statement of Financial Position when the Group becomes a party to the contracted provision of the instrument. The following policies for financial instruments have been applied in the preparation of the consolidated financial statements. From April 1, 2018, • those to be measured subsequently at fair value through profit or loss; and, • those to be measured at amortized cost. The classification depends on the business model for managing the financial assets and the contractual terms of the cash flows. Financial assets are classified as at amortized cost only if both of the following criteria are met: • the asset is held within a business model whose objective is to collect contractual cash flows; and, • the contractual terms give rise to cash flows that are solely payments of principal and interest. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: • in the principal market for the asset or liability; or, • in the absence of a principal market, in the most advantageous market for the asset or liability. The principal or the most advantageous market must be accessible by the Group. The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: • Level 1 • Level 2 • Level 3 Cash and cash equivalents For the purpose of preparation of the Statement of Cash Flow, cash and cash equivalents includes cash at bank and in hand. Restricted cash Restricted cash are cash and cash equivalents whose availability for use within the Group is subject to certain restrictions by third Bank borrowings Interest-bearing bank loans are recorded at the proceeds received. Direct issue costs paid on the establishment of loan facilities are recognized over the term of the loan on a straight-line basis. The initial payment is taken to the Statement of Financial Position and then amortized over the full-length of the facility. Trade and other receivables Trade and other receivables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less any allowance for the expected future issue of credit notes and for non-recoverability due to credit risk. The Group applies the IFRS 9 March 31, 2018, Trade and other payables Trade and other payables are non-interest bearing and are stated at amortized cost using the effective interest method. Share capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares are recognized as a deduction from equity, net of any tax effects. Repurchase of share capital (treasury shares) When share capital recognized as equity is repurchased as equity by the Company the amount of the consideration paid, which includes directly attributable costs, net of any tax effects, is recognized as a deduction from equity, and excluded from the number of shares in issue when calculating earnings per share.
Description of accounting policy for income tax [text block]	2.9 Taxation Income tax expense comprises current and deferred tax. Current tax is recognized based on the amounts expected to be paid or recovered under the tax rates and laws that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is provided on temporary timing differences that arise between the carrying amounts of assets and liabilities for financial reporting purposes and their corresponding tax values. Liabilities are recorded on all temporary differences except in respect of initial recognition of goodwill and in respect of investments in subsidiaries where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that it will not Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax assets and liabilities, they relate to income taxes levied by the same tax authority and the Group intends to settle current tax liabilities and assets on a net basis or their tax assets and liabilities will be realized simultaneously. Current and deferred tax are recognized in the Statement of Comprehensive Income, except when the tax relates to items charged or credited directly to equity, in which case it is dealt with directly in equity.
Description of accounting policy for provisions [text block]	2.10 Provisions Provisions are recognized when the Group has a present obligation because of a past event, it is probable that the Group will be required to settle that obligation, and it can be measured reliably. Provisions are measured at the directors' best estimate of the expenditure required to settle the obligation at the date of Statement of Financial Position. Where the time value of money is material, provisions are measured at the present value of expenditures expected to be paid in settlement.
Description of accounting policy for earnings per share [text block]	2.11 Earnings per share The Group presents basic and diluted earnings per share (“EPS”) data for ordinary shares. Basic EPS is calculated by dividing the profit or loss attributable to ordinary shareholders of the Company by the weighted average number of ordinary shares, excluding the shares held as treasury shares. Currently there are no
Description of accounting policy for foreign currency translation [text block]	2.12 Foreign currencies The Company's functional and presentational currency is the US dollar. Items included in the separate financial statements of each Group entity are measured in the functional currency of that entity. Transactions denominated in foreign currencies are translated into the functional currency of the entity at the rates of exchange prevailing at the dates of the individual transactions. Foreign currency monetary assets and liabilities are translated at the rates of exchange prevailing at the end of the reporting period. Exchange gains and losses arising are charged to the Statement of Comprehensive Income within finance income or expenses. The Statement of Comprehensive Income and Statement of Financial Position of foreign entities are translated into US dollars on consolidation at the average rates for the period and the rates prevailing at the end of the reporting period respectively. Exchange gains and losses arising on the translation of the Group's net investment foreign entities are recognized as a separate component of shareholders' equity. Foreign currency denominated share capital and related share premium and reserve accounts are recorded at the historical exchange rate at the time the shares were issued or the equity created.
Description of accounting policy for recognition of revenue [text block]	2.13 Revenue from contracts with customers Revenue comprises the fair value of the consideration received or receivable for the sale of services in the ordinary course of the Group's activities. Revenue is shown net of discounts, value-added tax, other sales related taxes, and after the elimination of sales within the Group. Revenue comprises development revenues, electrical installations, electrical servicing and maintenance and generator sales. Revenue is recognized upon satisfaction of contractual performance obligations. The Company adopted IFRS 15 The Group has a number of different revenue streams and the key components in determining the correct recognition are as follows: Development revenue, which is revenue generated from development services relating to the building and construction of solar projects, is recognized on a percentage completion basis as the value is accrued by the end user over the life of the contract. The periodic recognition is calculated through weekly project progress reports. On longer-term power services projects such as large-scale equipment provision and installation, the performance obligation of completing the installation is satisfied over time, and revenue is recognized on a percentage completion basis using an input method. Revenue for stand-alone equipment sales is recognized at the point of passing control of the asset to the customer. Other revenue for small jobs and those completed in a limited timeframe are recognized when the job is complete. Warranties are of short duration and only cover defective workmanship and defective materials. No No one If the revenue recognized for goods and services rendered by the Company exceeds amounts that the Company is entitled to bill the customer, a contract asset is recognized. If amounts billed exceed the revenue recognized for goods and services rendered, a contract liability is recognized. Incremental costs of obtaining a contract are expensed as incurred.
Description of accounting policy for employee benefits [text block]	2.14 Employee benefits Pension The employer pension contributions are associated with defined contribution schemes. The costs are therefore recognized in the month in which the contribution is incurred, which is consistent with recognition of payroll expenses. Short-term benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability is recognized for the amount expected to be paid under short-term cash bonus or profit-sharing plans if the Group has a present legal or constructive obligation to pay this amount because of past service provided by the employee and the obligation can be reliably measured. Short-term compensated absences A liability for short-term compensated absences, such as holidays, is recognized for the amount the Group may
Description of accounting policy for restructuring costs [text block]	2.15 Restructuring and other non-recurring costs Restructuring and other non-recurring costs are by nature one not 1 37 Other non-recurring costs include litigation expenses for former employees, including fees for legal services and provisions under IAS 37 Other non-recurring costs also include legal and professional costs for project review and investigation detailed review and sales campaign for solar projects managed by the ISS Joint Venture partner.
Description of accounting policy for new standards [text block]	2.1 6 New standards, amendments and interpretations During the current period, the Group adopted all of the new and revised Standards and Interpretations that are relevant to its operations and effective for accounting periods beginning on April 1, 2019. not 16 Effective April 1, 2019, 16 At transition, for leases classified as operating leases under IAS 17, 16: ● Applied the exemption not 12 ● Excluded initial direct costs from measuring the right of use asset at the date of initial application; and ● Apply a single discount rate to a portfolio of leases with similar characteristics. The change in accounting policy affected the following items in the statement of financial position on 1 April 2019: (US dollars in thousands) Property, plant, and equipment 1,586 Lease liability – current (587 ) Lease liability – non-current (979 ) Adjustment to opening retained earnings as at April 1, 2019 20 The adoption of IFRS 16 not There are no

Note 2 - Significant Accounti_2

Note 2 - Significant Accounting Policies (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of changes in accounting policies [text block]	(US dollars in thousands) Property, plant, and equipment 1,586 Lease liability – current (587 ) Lease liability – non-current (979 ) Adjustment to opening retained earnings as at April 1, 2019 20

Note 4 - Revenue and Segmenta_2

Note 4 - Revenue and Segmental Information (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of geographical areas [text block]	Year Ended June 30 Three Months Ended June 30 Year Ended March 31 (US dollars in thousands) 2020 2019 201 9 201 8 Australia 48,707 13,507 37,889 31,985 United States - 110 1,147 1,662 United Kingdom 3 - - - Total revenue 48,710 13,617 39,036 33,647
Disclosure of products and services [text block]	Year Ended June 30 Three Months Ended June 30 Year Ended March 31 (US dollars in thousands) 2020 2019 2019 2018 Electrical products and related services 47,917 13,484 37,799 31,631 Development fees 69 - 90 828 Other revenue 724 133 1,147 1,188 Total revenue 48,710 13,617 39,036 33,647
Disclosure of operating segments [text block]	Year Ended June 30, 20 20 (US dollars in thousands) Critical Power Services Solar Development Corporate Office Total Revenue from contracts with customers 48,638 69 3 48,710 Costs of sales (40,865 ) (20 ) - (40,885 ) Gross profit 7,773 49 3 7,825 General and administrative expenses (2,745 ) (469 ) (2,265 ) (5,479 ) Gain/(loss) on solar development 41 1,548 - 1,589 Depreciation and amortization (1,718 ) (45 ) (3 ) (1,766 ) Operating profit/ (loss) 3,351 1,083 (2,265 ) 2,169 Restructuring and other non-recurring costs (124 ) (1,296 ) (1,990 ) (3,410 ) Finance expense – net (1,436 ) (9 ) (1,704 ) (3,149 ) Profit/ ( l oss) before income tax 1,791 (222 ) (5,959 ) (4,390 ) Income tax 15 (728 ) - (713 ) Profit/(loss) for the period 1,806 (950 ) (5,959 ) (5,103 ) Three Months Ended June 30, 2019 (US dollars in thousands) Critical Power Services Solar Development Corporate Office Total Revenue from contracts with customers 13,484 133 - 13,617 Costs of sales (11,864 ) (96 ) - (11,960 ) Gross profit 1,620 37 - 1,657 General and administrative expenses (567 ) (206 ) (518 ) (1,291 ) Gain/(loss) on solar development 5 41 (8 ) 38 Depreciation and amortization (422 ) (14 ) (1 ) (437 ) Operating profit/ (loss) 636 (142 ) (527 ) (33 ) Restructuring and other non-recurring costs (15 ) (39 ) (471 ) (525 ) Finance expense – net (358 ) (49 ) (389 ) (796 ) Profit/ ( l oss) before income tax 263 (230 ) (1,387 ) (1,354 ) Income tax (92 ) - - (92 ) Profit/(loss) for the period 171 (230 ) (1,387 ) (1,446 ) Year Ended March 31, 2019 (US dollars in thousands) Critical Power Services Solar Development Corporate Office Total Revenue 37,800 1,236 - 39,036 Costs of sales (32,317 ) (409 ) - (32,726 ) Gross profit 5,483 827 - 6,310 General and administrative expenses (2,823 ) (2,148 ) (2,714 ) (7,685 ) Loss on solar development (30 ) (2,585 ) - (2,615 ) Depreciation and amortization (1,272 ) (140 ) (8 ) (1,420 ) Operating profit/ (loss) 1,358 (4,046 ) (2,722 ) (5,410 ) Restructuring and other non-recurring costs (8 ) 7 (2,016 ) (2,017 ) Finance expense – net (1,354 ) (221 ) (1,664 ) (3,239 ) Profit/ ( l oss) before income tax (4 ) (4,260 ) (6,402 ) (10,666 ) Income tax (572 ) 15 - (557 ) Loss for the year (576 ) (4,245 ) (6,402 ) (11,223 ) Year Ended March 31, 2018 (US dollars in thousands) Critical Power Services Solar Development Corporate Office Total Revenue 31,807 1,840 - 33,647 Costs of sales (27,482 ) (1,042 ) - (28,524 ) Gross profit 4,325 798 - 5,123 General and administrative expenses (2,173 ) (6,468 ) (4,173 ) (12,814 ) Gain on solar development 213 1,143 - 1,356 Depreciation and amortization (1,233 ) (19 ) (8 ) (1,260 ) Operating profit/ (loss) 1,132 (4,546 ) (4,181 ) (7,595 ) Restructuring and other non-recurring costs (335 ) (964 ) (574 ) (1,873 ) Impairment of assets - (10,191 ) - (10,191 ) Impairment of goodwill - (11,092 ) - (11,092 ) Finance expense – net (1,283 ) (400 ) (1,703 ) (3,386 ) Loss before income tax (486 ) (27,193 ) (6,458 ) (34,137 ) Income tax (85 ) 6,291 52 6,258 Loss for the year (571 ) (20,902 ) (6,406 ) (27,879 ) As at June 30, 20 20 (US dollars in thousands) Critical Power Services S olar Development Corporate Office Total Assets 38,519 22,965 896 62,380 Liabilities (14,481 ) (1,697 ) (28,312 ) (44,490 ) Net assets /(liabilities) 24,038 21,268 (27,416 ) 17,890 As at June 30, 2019 (US dollars in thousands) Critical Power Services S olar Development Corporate Office Total Assets 45,881 26,534 694 73,109 Liabilities (21,171 ) (5,766 ) (23,656 ) (50,593 ) Net assets /(liabilities) 24,710 20,768 (22,962 ) 22,516 As at March 31, 2019 (US dollars in thousands) Critical Power Services S olar Development Corporate Office Total Assets 35,472 29,538 385 65,395 Liabilities (13,603 ) (6,085 ) (21,722 ) (41,410 ) Net assets /(liabilities) 21,869 23,453 (21,337 ) 23,985 As at March 31, 2018 (US dollars in thousands) Critical Power Services Solar Development Corporate Office Total Assets 34,421 41,270 621 76,312 Liabilities (6,473 ) (11,101 ) (21,735 ) (39,309 ) Net assets /(liabilities) 27,948 30,169 (21,114 ) 37,003

Note 6 - Operating Profit (Lo_2

Note 6 - Operating Profit (Loss) (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of other operating income (expense) [text block]	Year Ended Three Months Ended Year Ended March 3 1 (US dollars in thousands) June 30 June 30 201 9 2018 Amortization of intangible assets 868 223 990 840 Depreciation of property, plant and equipment 898 214 430 420 Operating lease costs – land and buildings - - 548 304 Operating lease costs – motor vehicles - - 65 - Operating lease costs – other equipment - - 33 - Gain/(loss) on foreign exchange 33 - - 59 Auditors' remuneration – audit fees 161 97 253 414 Auditors' remuneration – audit related services - - 26 - Auditors' remuneration – tax services 11 - 28 13 Directors emoluments 398 104 611 1,131 Gain/(loss) on disposal of assets 1,589 38 (2,615 ) 1,356

Note 7 - Restructuring and Ot_2

Note 7 - Restructuring and Other Non-recurring Costs (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of restructuring expenses [text block]	Year Ended Three Months Ended Year Ended March 31 (US dollars in thousands) June 30 June 30 2019 2018 Corporate restructuring – workforce reduction 163 - 102 734 Corporate restructuring – litigation provision 1,104 - - - Corporate restructuring – professional fees 1,031 518 1,776 566 Project review and investigation costs 1,112 7 139 573 Total 3,410 525 2,017 1,873

Note 8 - Staff Numbers and Co_2

Note 8 - Staff Numbers and Costs (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Average number of employee [Text Block]	Year Ended Three Months Ended Year Ended March 31 June 30 2020 June 30 2019 20 19 20 18 Sales and Business Development 11 9 9 9 Central Services & Management 27 31 32 37 Production 171 139 138 148 Total 209 179 179 194
Aggregate remuneration costs [Text Block]	Year Ended Three Months Ended Year Ended March 31 (US dollars in thousands) June 30 2020 June 30 2019 2019 2018 Salaries, wages and incentives 13,565 3,310 14,327 14,299 Social security costs 803 213 1,044 834 Pension contributions 792 185 788 848 Short-term compensated absences 1,296 406 1,254 996 Total 16,456 4,114 17,413 16,977
Key management personnel expenses [Text Block]	Year ended Three Months Ended Year Ended March 31 (US dollars in thousands) June 30 2020 June 30 2019 2019 2018 Salaries, wages and incentives 1,009 388 2,354 2,281 Social security costs 79 28 176 217 Pension contributions 36 13 45 64 Equity incentives 111 27 130 - Short-term compensated absences - - - 13 Total 1,235 456 2,705 2,575

Note 9 - Finance Income and E_2

Note 9 - Finance Income and Expense (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of finance income and expense [text block]	Year Ended June 30 Three Months Ended June 30 Year Ended March 31 (US dollars in thousands) 20 20 2019 2019 2018 Finance income Foreign exchange gains 33 - - - Interest received - - 4 9 Year Ended June 30 Three Months Ended June 30 Year Ended March 31 (US dollars in thousands) 20 20 2019 2019 2018 Finance expense Related party loan interest payable 1,653 387 1,588 1,636 Convertible loan notes and preference shares interest payable 1,185 307 1,284 1,220 Financing agreement finance cost payable - - 206 217 Debtor invoice finance cost payable 174 51 164 - Lease liabilities interest payable 95 22 1 55 Bank interest payable - 6 - 17 Provisions – unwinding of discount - 42 - - Foreign exchange losses - (19 ) - 93 Other finance costs 75 - - 157 Total finance expense 3,182 796 3,243 3,395

Note 10 - Taxation (Tables)

Note 10 - Taxation (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Income tax expenses [Text Block]	Year Ended June 30 Three Months Ended June 30 Year Ended March 31 (US dollars in thousands) 20 20 2019 201 9 201 8 Current tax UK corporation tax - - 29 (29 ) Foreign tax 53 (162 ) (217 ) 2,279 Total current tax 53 (162 ) (188 ) 2,250 Deferred tax Current year UK tax (202 ) - 267 (370 ) Foreign tax (564 ) 70 (636 ) 4,378 Total deferred tax (766 ) 70 (369 ) 4,008 Total income tax (713 ) (92 ) (557 ) 6,258
Reconciliation of accounting profit multiplied by applicable tax rates [Text Block]	(US dollars in thousands) Year Ended June 30 Three Months Ended June 30 Year Ended March 31 2020 2019 2019 201 8 Loss before income tax (4,390 ) (1,354 ) (10,666 ) (34,137 ) Group weighted average corporation tax rate 24.6 % 22.0 % 21.8 % 22.8 % Tax at standard rate 1,080 297 2,325 7,772 Effects of: Expenses that are not deductible for tax purposes (106 ) (49 ) 41 (3,872 ) Adjustment to prior year tax provisions - - (64 ) 2,358 Deferred tax assets not recognized on tax losses (1,687 ) (340 ) (2,859 ) - Total income tax for the period Recognized in the Consolidate d Statement of Comprehensive Income (713 ) (92 ) (557 ) 6,258
Deferred tax [Text Block]	(US dollars in thousands) As at June 30 As at March 31 20 20 2019 201 9 2018 Deferred tax assets 1,347 2,113 2,054 2,570 Deferred tax liabilities - (1 ) (1 ) (26 ) Net deferred tax asset/(liability) 1,347 2,112 2,053 2,544
Deferred tax assets and liabilities [Text Block]	Deferred tax assets Tax losses Other timing differences Total March 31, 2018 1,585 985 2,570 Credit/(charged) to comprehensive income (580 ) 64 (516 ) March 31, 201 9 1,005 1,049 2,054 Credit/(charged) to comprehensive income - 59 59 June 3 0 , 2019 1,005 1,108 2,113 Credit/(charged) to comprehensive income (191 ) (575 ) (766 ) June 3 0 , 20 20 814 533 1,347 Deferred tax liabilities Accelerated allowances Other timing differences Total March 31, 2018 (8 ) (18 ) (26 ) Credit/(charged) to comprehensive income 7 18 25 March 31, 201 9 (1 ) - (1 ) Credit/(charged) to comprehensive income - - - June 3 0 , 2019 (1 ) - (1 ) Credit/(charged) to comprehensive income 1 - 1 June 3 0 , 20 20 - - -

Note 11 - Property, Plant and_2

Note 11 - Property, Plant and Equipment (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of detailed information about property, plant and equipment [text block]	(US dollars in thousands) Computer Equipment Motor Vehicles Plant & Equipment F ixtures & Fittings Right-of-Use Assets Total Cost At March 31, 201 8 642 1,997 1,520 174 - 4,333 Foreign exchange (46 ) (148 ) (112 ) (13 ) - (319 ) Additions 73 55 205 15 - 348 Disposals (126 ) (275 ) (584 ) - - (985 ) At March 31, 201 9 543 1,629 1,029 176 - 3,377 Change in accounting policy (Note 2.16) - (371 ) - - 2,152 1,781 Restated at April 1, 2019 543 1,258 1,029 176 2,152 5,158 Foreign exchange (5 ) (13 ) (11 ) (2 ) (20 ) (51 ) Additions 7 45 222 16 110 400 Disposals - (8 ) - - - (8 ) At June 3 0 , 2019 545 1,282 1,240 190 2,242 5,499 Foreign exchange (11 ) (26 ) (26 ) (4 ) (46 ) (113 ) Additions 36 359 189 9 570 1,163 Disposals (94 ) (252 ) (171 ) - (483 ) (1,000 ) At June 30, 2020 476 1,363 1,232 195 2,283 5,549 Depreciation Computer Equipment Motor Vehicles Plant & Equipment Fixtures & Fittings Right-of-use Assets Total At March 31, 201 8 422 1,173 761 62 - 2,418 Foreign exchange (34 ) (93 ) (59 ) (5 ) - (191 ) Charge for the year 89 222 106 12 - 430 Disposals (97 ) (223 ) (165 ) - - (486 ) At March 31, 2019 380 1,079 645 68 - 2,172 Change in accounting policy (Note 2.16) - (123 ) - - 318 195 Restated at April 1, 2019 380 956 645 68 318 2,367 Foreign exchange (3 ) (12 ) (7 ) - (3 ) (25 ) Charge for the period 27 1 17 6 163 214 Disposals - (8 ) - - - (8 ) At June 3 0 , 2019 404 937 655 74 478 2,548 Foreign exchange (7 ) (15 ) (11 ) (1 ) (3 ) (37 ) Charge for the period 55 171 107 13 552 898 Disposals (79 ) (257 ) (4 ) - (16 ) (346 ) At June 30, 2020 373 836 747 86 1,021 3,063 Net book value Computer Equipment Motor Vehicles Plant & Equipment Fixtures & Fittings Right-of-use Assets Total At March 31, 2018 220 824 759 112 - 1,915 At March 31, 2019 163 550 383 108 - 1,205 At June 30, 2019 141 344 585 116 1,764 2,951 At June 30, 2020 103 527 485 109 1,262 2,486

Note 12 - Intangible Assets (Ta

Note 12 - Intangible Assets (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Intangible assets [Text Block]	As at June 30 As at March 31 (US dollars in thousands) 2020 2019 2019 201 8 Goodwill 21,919 22,387 22,622 24,482 Other intangible assets 7,930 9,375 9,744 11,920 Total 29,849 31,762 32,366 36,402
Goodwill [Text Block]	As at June 30 As at March 31 (US dollars in thousands) 2020 2019 2019 2018 As at July 1 / April 1 22,387 22,622 24,482 30,393 Revaluations - - - 3,597 Goodwill previously not recognized - - - 627 Impairment - - - (11,092 ) Reclassifications - - - 138 Additions - - - - Foreign exchange (468 ) (235 ) (1,860 ) 819 Carrying value at June 30 / March 31 21,919 22,387 22,622 24,482
Carrying amounts of goodwill by cash-generating units [Text Block]	As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 2018 Aevitas O Holdings Limited (allocated to the Critical Power Services segment) 12,483 12,751 12,884 13,949 VivoPower Pty Ltd (allocated to the Solar Development segment) 9,436 9,636 9,738 10,533 Total 21,919 22,387 22,622 24,482
Other Intangible Assets [Text Block]	(US dollars in thousands) Customer Relationships Trade Names Favorable Supply Contracts Databases Other Total Cost At March 31, 2018 5,799 2,680 4,577 154 98 13,308 Foreign exchange (439 ) (204 ) (348 ) (12 ) (11 ) (1,013 ) Disposals (263 ) - - - (72 ) (335 ) At March 31, 201 9 5,097 2,476 4,229 142 16 11,960 Foreign exchange (55 ) (26 ) (44 ) (1 ) - (126 ) Additions - - - - 12 12 Disposals (50 ) - - - - (50 ) At June 3 0 , 2019 4,992 2,450 4,185 141 28 11,796 Foreign exchange (103 ) (51 ) (86 ) (3 ) (1 ) (244 ) Additions 461 - - - - 461 Disposals (968 ) - - - (9 ) (977 ) At June 3 0 , 20 20 4,382 2,399 4,099 138 18 11,036 Amortization Customer Relationships Trade Names Fa v orable Supply Contracts Databases Other Total At March 31, 201 8 677 237 406 68 - 1,388 Foreign exchange (75 ) (22 ) (38 ) (6 ) - (141 ) Amortization 483 169 289 49 - 990 Disposals (21 ) - - - (21 ) At March 31, 201 9 1,064 384 657 111 - 2,216 Foreign exchange (6 ) (4 ) (7 ) (1 ) - (18 ) Amortization 100 41 70 12 - 223 At June 3 0 , 2019 1,158 421 720 122 - 2,421 Foreign exchange (24 ) (9 ) (15 ) (2 ) - (50 ) Amortization 404 160 273 13 18 868 Disposals (133 ) - - - - (133 ) At June 3 0 , 20 20 1,405 572 978 133 18 3,106 Net book value Customer Relationships Trade Names Favorable Supply Contracts Databases Other Total At March 31, 2017 9,606 2,445 2,366 698 812 15,927 At March 31, 2018 5,122 2,443 4,171 86 98 11,920 At March 31, 2019 4.033 2.092 3,572 31 16 9,744 At June 30, 2019 3,834 2,029 3,465 19 28 9,375 At June 30, 2020 2,977 1,827 3,121 5 - 7,930

Note 13 - Investment in Subsi_2

Note 13 - Investment in Subsidiaries (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of subsidiaries [text block]	Subsidiary U ndertakings Percentage of shares held Registered address VivoPower International Services Limited 100% 28 Esplanade, St Helier, Jersey, JE2 3QA VivoPower USA, LLC 100% VivoPower US-NC-31, LLC 100% 251 Little Falls Drive, Wilmington, DE, USA 19808 VivoPower US-NC-47, LLC 100% VivoPower (USA) Development, LLC 100% VivoPower Pty Ltd 100% VivoPower WA Pty Ltd 100% VVP Project 1 Pty Limited 100% Amaroo Solar Pty. Ltd 100% SC Tco Pty Limited 100% SC Hco Pty Limited 100% SC Fco Pty Limited 100% Yoogali Solar Farm Pty Ltd 60% 153 Walker St, North Sydney NSW, Australia 2060 Daisy Hill Solar Farm Pty Ltd 60% Aevitas O Holdings Pty Ltd 100% Aevitas Group Limited 99.9% Aevitas Holdings Pty Ltd 100% Electrical Engineering Group Pty Limited 100% J.A. Martin Electrical Pty Limited 100% Kenshaw Electrical Pty Limited 100% VivoPower Philippines Inc. 64% Unit 10A, Net Lima Building, 5th Avenue cor. 26th VivoPower RE Solutions Inc. 64% Street, E-Square Zone, Crescent Park West, V.V.P. Holdings Inc. * 40% Bonifacio Global City, Taguig, Metro Manila
Disclosure of associates [text block]	Associate and Joint Venture U ndertakings Percentage of shares held Registered address Innovative Solar Ventures I, LLC 50% 251 Little Falls Drive, Wilmington, DE, USA 19808 VVPR-ITP TopCo Pty Limited 50% 153 Walker St, North Sydney NSW, Australia 2060

Note 14 - Investments Account_2

Note 14 - Investments Accounted for Using The Equity Method (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Investments [Text Block]	As at June 30 As at March 31 (US dollars in thousands) % Owned 20 20 2019 2019 2018 Innovative Solar Ventures I, LLC 50% 8,225 - - 14,147 US-NC-31 Sponsor Partner, LLC 14.45% - - - - US-NC-47 Sponsor Partner, LLC 10% - - - - Total 8,225 - - 14,147

Note 15 - Cash and Cash Equiv_2

Note 15 - Cash and Cash Equivalents (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Cash and cash euivalents [Text Block]	As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 2018 Cash at bank and in hand 2,824 7,129 4,522 1,939
Disclosure of credit risk exposure [text block]	As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 2018 A+ - 252 17 891 A - 233 14 69 A- 554 - - - AA- 2,270 6,644 4,491 979 Total 2,824 7,129 4,522 1,939

Note 16 - Restricted Cash (Tabl

Note 16 - Restricted Cash (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of restricted cash and cash equivalents [text block]	As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Bank guarantee security deposit 1,013 632 816 - Preferred supplier agreement escrow - - 503 - Total 1,013 632 1,319 -

Note 17 - Trade and Other Rec_2

Note 17 - Trade and Other Receivables (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Trade and other receivables [Text Block]	As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 201 9 2018 Current receivables Trade receivables 3,112 6,193 5,899 5,333 Contract assets 3,382 3,929 1,800 120 Prepayments 432 2,919 628 391 Other receivables 5,475 1,951 2,072 2,059 Current tax receivable 155 - - - Total 12,556 14,992 10,399 7,903
Analysis of trade receivable [Text Block]	As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Trade and other receivables 3,119 6,195 5,929 5,335 Less: credit note provision (7 ) (2 ) (30 ) (2 ) Total 3,112 6,193 5,899 5,333
Credit risk for trade receivables by geographic region [Text Block]	As at June 30 2020 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 USA - 108 78 129 United Kingdom - - - 12 Australia 3,112 6,085 5,821 5,192 Total 3,112 6,193 5,899 5,333
Aging of trade receivables [Text Block]	As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 0-90 days 3,055 6,093 5,765 5,326 Greater than 90 days 57 100 134 7 Total 3,112 6,193 5,899 5,333

Note 18 - Assets Classified a_2

Note 18 - Assets Classified as Held for Sale (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Assets held for sale [text block]	As at June 30 As at March 31 (US dollars in thousands) % Owned 2020 2019 2019 201 8 Innovative Solar Ventures I, LLC 50% 4,080 13,530 13,530 - US-NC-31 Sponsor Partner, LLC 14.45% - - - 6,595 US-NC-47 Sponsor Partner, LLC 10% - - - 4,841 Total 4,080 13,530 13,530 11,436
Disclosure of joint ventures [text block]	As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 2018 Capital commitment 15,044 15,044 15,044 14,904 Commission credit (770 ) (770 ) (770 ) (757 ) Discontinued projects (2,079 ) (848 ) (848 ) - Acquisition costs 110 104 104 - Net assets 12,305 13,530 13,530 14,147 As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 2018 Assets classified as held for sale 4,080 13,530 13,530 - Investments accounted for using the equity method 8,225 - - Net assets 12,305 13,530 13,530 14,147 As at June 30 As at March 31 (US dollars in thousands) 2020 2019 2019 201 8 Current assets 2 1,187 1,187 1,373 Non-current assets 23,277 27,107 27,107 26,921 Net assets 23,279 28,294 28,294 28,294 As at June 30 As at March 31 (US dollars in thousands) 2020 2019 2019 201 8 Opening net assets 28,294 28,294 28,294 - Initial investment - - - 29,808 Commission credit (1,546 ) - 1,514 (1,514 ) Commission credit on abandonments 144 - - - Sundry income 90 - - - Project swaps - - 281 - Abandoned projects (2,592 ) - (1,795 ) - Net assets 24,390 28,294 28,294 28,294 VivoPower share in % 50 % 50 % 50 % 50 % VivoPower share in $ (excluding funding obligation) 12,195 14,148 14,148 14,147 Commission credit - (721 ) (721 ) - Acquisition costs 110 103 103 - Net Assets 12,305 13,530 13,530 14,147

Note 19 - Trade and Other Pay_2

Note 19 - Trade and Other Payables (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Trade and other payables [Text Block]	As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Trade payables 4,807 5,554 5,675 3,806 Accruals 370 2,247 1,952 3,008 Related party payable 504 1,527 1,378 1,838 Payroll liabilities 1,383 1,209 1,165 504 Sales tax payable 496 1,054 764 310 Contract liabilities 6,013 10,095 4,978 1,544 Other creditors 1,822 2,953 2,011 3,072 Total 15,395 24,639 17,923 14,082

Note 20 - Provisions (Tables)

Note 20 - Provisions (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Provisions [Text Block]	As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Current provisions Employee entitlements 1,561 1,510 1,459 1,474 Litigation 1,104 - - - Warranty 232 - - - Employee terminations - 112 157 616 Onerous contracts - 96 94 380 Total 2,897 1,718 1,710 2,470 Non-current provisions Employee entitlements 169 148 227 288 Onerous contracts - 1,952 1,995 - Total 169 2,100 2,222 288 Total 3,066 3,818 3,932 2,758
Disclosure of other provisions [text block]	(US dollars in thousands) Employee Entitlements Employee Terminations Onerous Contracts Litigation Warranty Total At March 31, 2018 1,762 616 380 - - 2,758 Foreign exchange (140 ) - - - - (140 ) Charged/(credited) to profit or loss: Additional provisions 510 243 1,804 - - 2,557 Reverse unused provisions (26 ) (87 ) - - - (113 ) Provisions utilized (420 ) (614 ) (96 ) - - (1,130 ) At March 31, 2019 1,686 158 2,088 - - 3,932 Foreign exchange (18 ) - - - - (18 ) Charged/(credited) to profit or loss: Additional provisions 146 - - - - 146 Reverse unused provisions (41 ) - - - - (41 ) Unwinding of discount - - 42 - - 42 Provisions utilized (116 ) (45 ) (82 ) - - (243 ) At June 30, 2019 1,657 113 2,048 - - 3,818 Foreign exchange (41 ) - - - - (41 ) Charged/(credited) to profit or loss: Additional provisions 1,659 176 - 1,104 232 3,171 Reverse unused provisions (72 ) (28 ) - - - (100 ) Disposals - - (2,048 ) - - (2,048 ) Provisions utilized (1,473 ) (261 ) - - - (1,734 ) At June 30, 20 20 1,730 - - 1,104 232 3,066

Note 21 - Loans and Borrowings

Note 21 - Loans and Borrowings (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of detailed information about borrowings [text block]	As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Current liabilities Debtor invoice financing 508 901 751 - Lease liabilities 641 660 136 285 Shareholder loans - 766 - 1,670 Chattel mortgage 51 - - - Financing agreement - - - 2,000 Bank loan 66 - - - Other borrowings 46 - - - Total 1,312 2,327 887 3,955 Non-current liabilities Lease liabilities 715 1,117 138 293 Shareholder loan 23,400 18,242 18,242 18,092 Chattel mortgage 249 - - - Bank loan 278 - - - Total 24,642 19,359 18,380 18,385 Total 25,954 21,686 19,267 22,340
Disclosure of detailed information about the maturity of borrowings [text block]	Minimum lease Payments Present value of minimum lease payments As at June 30 As at March 31 As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 20 20 2019 2019 201 8 Amounts payable under lease liabilities: Less than one year 695 692 147 291 649 660 136 285 Later than one year but not more than five 759 1,299 143 327 707 1,117 138 293 1,454 1,991 290 618 1,356 1,777 274 578 Future finance charges (98 ) (214 ) (16 ) (40 ) - - - - Total lease obligations under 1,356 1,777 274 578 1,356 1,777 274 578

Note 22 - Called Up Share Cap_2

Note 22 - Called Up Share Capital (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Share capital [Text Block]	As at June 30 As at March 31 (US dollars) 20 20 2019 2019 201 8 Allotted, called up and fully paid Ordinary shares of $0.012 each $ 162,689 $ 162,689 $ 162,689 $ 162,689 Number allotted 13,557,376 13,557,376 13,557,376 13,557,376 Ordinary shares of $0.012 each $ 162,689 $ 162,689 $ 162,689 $ 162,689
Share outstanding [Text Block]	No. of shares At March 31, 201 8 13,557,376 Issue of new shares - At March 31, 201 9 13,557,376 Issue of new shares - At June 30, 201 9 13,557,376 Issue of new shares - At June 30, 20 20 13,557,376

Note 23 - Other Reserves (Table

Note 23 - Other Reserves (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Other reserves [Text Block]	As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Equity instruments 27,057 26,087 26,090 25,072 Share option reserve - 3,713 3,713 3,713 Capital raising costs (6,009 ) (9,722 ) (9,722 ) (9,722 ) Treasury shares - (13 ) (246 ) (592 ) Equity incentive costs 344 - - - Foreign exchange 16 11 11 (88 ) Total 21,408 20,076 19,846 18,383

Note 24 - Earnings Per Share (T

Note 24 - Earnings Per Share (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Earnings per share [text block]	Year Ended June 30 Three Months Ended June 30 Year Ended March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Loss for the year / period (5,103 ) (1,446 ) (11,223 ) (27,879 ) Weighted average number of shares in issue (‘000s) 13,557 13,557 13,557 13,557 Basic earnings/(loss) per share (dollars) (0.38 ) (0.11 ) (0.83 ) (2.06 ) Diluted earnings/(loss) per share (dollars) (0.38 ) (0.11 ) (0.83 ) (2.06 )

Note 27 - Financial Instrumen_2

Note 27 - Financial Instruments (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Disclosure of detailed information about financial instruments [text block]	As at June 30 As at March 31 (US dollars in thousands) 20 20 2019 2019 201 8 Financial assets at amortized cost Trade and other receivables 8,587 8,144 7,971 7,392 Cash and cash equivalents 2,824 7,129 4,522 1,939 Restricted cash 1,013 632 1,319 - Total 12,424 15,905 13,812 9,331 Financial l iabilities at amortized cost Loans and borrowings 25,954 21,686 19,267 22,340 Trade and other payables 7,504 12,281 11,016 11,724 Total 33,458 33,967 30,283 34,064
Disclosure of detailed information about the maturity of financial liabilities [text block]	Year Ended June 30, 20 20 (US dollars in thousands) Total Less than 1 year 1-3 years 3-5 years More than 5 years Contractual maturity of financial liabilities Trade and other payables (financial liabilities) 7,504 7,504 - - - Borrowings 24,598 688 23,873 37 - Lease liabilities 1,356 649 654 53 - Total 33,458 8,841 24,527 90 - Three Months Ended June 30, 2019 (US dollars in thousands) Total Less than 1 year 1-3 years 3-5 years More than 5 years Contractual maturity of financial liabilities Trade and other payables (financial liabilities) 12,281 12,281 - - - Borrowings 23,397 3,859 19,538 - - Lease liabilities 1,991 692 1,077 222 - Total 37,669 16,832 20,615 222 - Year Ended March 31, 2019 (US dollars in thousands) Total Less than 1 year 1-3 years 3-5 years More than 5 years Contractual maturity of financial liabilities Trade and other payables (financial liabilities) 11,016 11,016 - - - Borrowings 22,480 2,556 19,924 - - Lease liabilities 290 147 143 - - Total 33,786 13,719 20,067 - - Year Ended March 31, 2018 (US dollars in thousands) Total Less than 1 year 1-3 years 3-5 years More than 5 years Contractual maturity of financial liabilities Trade and other payables (financial liabilities) 11,724 11,724 - - - Borrowings 25,896 5,498 14,111 6,287 - Lease liabilities 619 291 328 - - Total 38,239 17,513 14,439 6,287 -

Note 32 - Transition Period C_2

Note 32 - Transition Period Comparative Information (Unaudited) (Tables)	12 Months Ended
	Jun. 30, 2020
Statement Line Items [Line Items]
Condensed Income Statement [Table Text Block]	(US dollars in thousands) Year Ended June 30 201 9 (unaudited) Revenue from contracts with customers 43,545 Costs of sales (37,452 ) Gross profit 6,093 General and administrative expenses (7,195 ) Loss on solar development (2,668 ) Depreciation and amortization (1,447 ) Operating profit/ (loss) (5,217 ) Restructuring costs (2,404 ) Finance expense - net (3,345 ) Profit/ ( l oss) before income tax (10,966 ) Income tax (353 ) Loss for the period (11,319 )
Condensed Cash Flow Statement [Table Text Block]	(US dollars in thousands) Year Ended June 30 201 9 (unaudited) Cash flows from operating activities Loss for the period (11,319 ) Income tax 353 Finance expense - net 3,345 Depreciation and amortization 1,477 Loss on solar development 2,668 Increase in non-cash working capital 4,708 Net cash from operating activities 1,232 Purchase of property, plant and equipment (358 ) Proceeds on sale of capital projects 11,601 Net cash from investing activities 11,243 Cash flows from financing activities Repayment of related party loans (134 ) Lease repayments (275 ) Debtor finance borrowings 901 Transfers to restricted cash (632 ) Finance agreements repayments (3,761 ) Finance expense – net (3,345 ) Cash flows from financing activities (7,246 ) Net increase in cash and cash equivalents 5,229 Cash and cash equivalents at beginning of period 1,900 Cash and cash equivalents at end of period 7,129

Note 2 - Significant Accounti_3

Note 2 - Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Mar. 31, 2017
Statement Line Items [Line Items]
Total cash and cash equivalents	$ 2,824	$ 7,129	$ 4,522	$ 1,900	$ 1,939	$ 10,970
Restricted cash expected to be released from financing initiative	1,000
Additional working capital expected from financing initiative	1,000
Investment in joint venture reclassified to assets held for sale	$ 4,100
Computer equipment [member]
Statement Line Items [Line Items]
Useful Lives of Property, Plant and Equipment (Year)	3 years
Fixtures and fittings [member]
Statement Line Items [Line Items]
Useful Lives of Property, Plant and Equipment (Year)	3 years
Motor vehicles [member]
Statement Line Items [Line Items]
Useful Lives of Property, Plant and Equipment (Year)	5 years
Bottom of range [member] | Right-of-use assets [member]
Statement Line Items [Line Items]
Lease term (Month)	60 days
Bottom of range [member] | Plant and Equipment [Member]
Statement Line Items [Line Items]
Useful Lives of Property, Plant and Equipment (Year)	3 years 182 days
Top of range [member] | Right-of-use assets [member]
Statement Line Items [Line Items]
Lease term (Month)	6 years
Top of range [member] | Plant and Equipment [Member]
Statement Line Items [Line Items]
Useful Lives of Property, Plant and Equipment (Year)	10 years
Customer-related intangible assets [member]
Statement Line Items [Line Items]
Useful Lives of Intangible Assets (Year)	10 years
Brand names [member] | Bottom of range [member]
Statement Line Items [Line Items]
Useful Lives of Intangible Assets (Year)	15 years
Brand names [member] | Top of range [member]
Statement Line Items [Line Items]
Useful Lives of Intangible Assets (Year)	25 years
Favorable supply contracts [Member]
Statement Line Items [Line Items]
Useful Lives of Intangible Assets (Year)	15 years
Technology-based intangible assets [member]
Statement Line Items [Line Items]
Useful Lives of Intangible Assets (Year)	5 years
Solar Development and Corporate segment [member]
Statement Line Items [Line Items]
Restructuring plan, annual reduction in general and administrative expenses	$ 1,700
Critical Power Services segment [member]
Statement Line Items [Line Items]
Restructuring plan, annual reduction in general and administrative expenses	$ 5,100

Note 2 - Significant Accounti_4

Note 2 - Significant Accounting Policies - Changes in Accounting Policy (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Apr. 01, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Property, plant, and equipment	$ 2,486	$ 2,951		$ 1,205	$ 1,915
Adjustment to opening retained earnings as at April 1, 2019	$ (40,773)	$ (35,659)		$ (34,062)	$ (22,579)
Increase (decrease) due to changes in accounting policy required by IFRSs [member]
Statement Line Items [Line Items]
Property, plant, and equipment			$ 1,586
Lease liability – current			(587)
Lease liability – non-current			(979)
Adjustment to opening retained earnings as at April 1, 2019			$ 20

Note 3 - Significant Accounti_2

Note 3 - Significant Accounting Judgements and Estimates (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Total provisions	$ 3,066	$ 3,818	$ 3,932	$ 2,758
Deferred tax assets for unused tax losses	800	$ 1,005	$ 1,005	$ 1,585
Litigation provision [member]
Statement Line Items [Line Items]
Total provisions	$ 1,100

Note 4 - Revenue and Segmenta_3

Note 4 - Revenue and Segmental Information (Details Textual) $ in Millions	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020USD ($)	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Number of Operating Segments		3
Number of major customers representing more than 10 percent of revenue	1	1	1	0
Critical Power Services segment [member]
Statement Line Items [Line Items]
Revenue recognized for major customers		$ 20.4

Note 4 - Revenue and Segmenta_4

Note 4 - Revenue and Segmental Information - Revenue by Geographic Location (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Revenue	$ 13,617	$ 48,710	$ 39,036	$ 33,647
AUSTRALIA
Statement Line Items [Line Items]
Revenue	13,507	48,707	37,889	31,985
UNITED STATES
Statement Line Items [Line Items]
Revenue	110		1,147	1,662
UNITED KINGDOM
Statement Line Items [Line Items]
Revenue		$ 3

Note 4 - Revenue and Segmenta_5

Note 4 - Revenue and Segmental Information - Revenue by Product and Service (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Revenue	$ 13,617	$ 48,710	$ 39,036	$ 33,647
Electrical equipment and related services [member]
Statement Line Items [Line Items]
Revenue	13,484	47,917	37,799	31,631
Development fees [member]
Statement Line Items [Line Items]
Revenue		69	90	828
Other [member]
Statement Line Items [Line Items]
Revenue	$ 133	$ 724	$ 1,147	$ 1,188

Note 4 - Revenue and Segmenta_6

Note 4 - Revenue and Segmental Information - Segment Analysis (Details) - USD ($) $ in Thousands	May 25, 2018	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Revenue from contracts with customers		$ 13,617	$ 48,710	$ 43,545	$ 39,036	$ 33,647
Costs of sales		(11,960)	(40,885)	(37,452)	(32,726)	(28,524)
Gross profit		1,657	7,825	6,093	6,310	5,123
General and administrative expenses		(1,291)	(5,479)	(7,195)	(7,685)	(12,814)
Gain/(loss) on solar development	$ 400	38	1,589	2,668	(2,615)	1,356
Depreciation and amortization		(437)	(1,766)		(1,420)	(1,260)
Operating profit/(loss)		(33)	2,169	(5,217)	(5,410)	(7,595)
Restructuring and other non-recurring costs		(525)	(3,410)	(2,404)	(2,017)	(1,873)
Finance expense – net		(796)	(3,149)		(3,239)	(3,386)
Profit/(loss) before income tax		(1,354)	(4,390)	(10,966)	(10,666)	(34,137)
Income tax		(92)	(713)	(353)	(557)	6,258
Profit/(loss) for the period		(1,446)	(5,103)	(11,319)	(11,223)	(27,879)
Revenue		13,617	48,710		39,036	33,647
Impairment of assets						(10,191)
Impairment of goodwill						(11,092)
Assets		73,109	62,380	73,109	65,395	76,312
Liabilities		(50,593)	(44,490)	(50,593)	(41,410)	(39,309)
Net assets/(liabilities)		22,516	17,890	22,516	23,985	37,003
Solar development segment [member]
Statement Line Items [Line Items]
Revenue from contracts with customers		13,484	48,638
Costs of sales		(11,864)	(40,865)		(32,317)	(27,482)
Gross profit		1,620	7,773		5,483	4,325
General and administrative expenses		(567)	(2,745)		(2,823)	(2,173)
Gain/(loss) on solar development		5	41		(30)	213
Depreciation and amortization		(422)	(1,718)		(1,272)	(1,233)
Operating profit/(loss)		636	3,351		1,358	1,132
Restructuring and other non-recurring costs		(15)	(124)		(8)	(335)
Finance expense – net		(358)	(1,436)		(1,354)	(1,283)
Profit/(loss) before income tax		263	1,791		(4)	(486)
Income tax		(92)	15		(572)	(85)
Profit/(loss) for the period		171	1,806		(576)	(571)
Revenue					37,800	31,807
Impairment of assets
Impairment of goodwill
Assets		45,881	38,519	45,881	35,472	34,421
Liabilities		(21,171)	(14,481)	(21,171)	(13,603)	(6,473)
Net assets/(liabilities)		24,710	24,038	24,710	21,869	27,948
Power services segment [member]
Statement Line Items [Line Items]
Revenue from contracts with customers		133	69
Costs of sales		(96)	(20)		(409)	(1,042)
Gross profit		37	49		827	798
General and administrative expenses		(206)	(469)		(2,148)	(6,468)
Gain/(loss) on solar development		41	1,548		(2,585)	1,143
Depreciation and amortization		(14)	(45)		(140)	(19)
Operating profit/(loss)		(142)	1,083		(4,046)	(4,546)
Restructuring and other non-recurring costs		(39)	(1,296)		7	(964)
Finance expense – net		(49)	(9)		(221)	(400)
Profit/(loss) before income tax		(230)	(222)		(4,260)	(27,193)
Income tax			(728)		15	6,291
Profit/(loss) for the period		(230)	(950)		(4,245)	(20,902)
Revenue					1,236	1,840
Impairment of assets						(10,191)
Impairment of goodwill						(11,092)
Assets		26,534	22,965	26,534	29,538	41,270
Liabilities		(5,766)	(1,697)	(5,766)	(6,085)	(11,101)
Net assets/(liabilities)		20,768	21,268	20,768	23,453	30,169
Corporate office segment [member]
Statement Line Items [Line Items]
Revenue from contracts with customers			3
Costs of sales
Gross profit			3
General and administrative expenses		(518)	(2,265)		(2,714)	(4,173)
Gain/(loss) on solar development		(8)
Depreciation and amortization		(1)	(3)		(8)	(8)
Operating profit/(loss)		(527)	(2,265)		(2,722)	(4,181)
Restructuring and other non-recurring costs		(471)	(1,990)		(2,016)	(574)
Finance expense – net		(389)	(1,704)		(1,664)	(1,703)
Profit/(loss) before income tax		(1,387)	(5,959)		(6,402)	(6,458)
Income tax						52
Profit/(loss) for the period		(1,387)	(5,959)		(6,402)	(6,406)
Revenue
Impairment of assets
Impairment of goodwill
Assets		694	896	694	385	621
Liabilities		(23,656)	(28,312)	(23,656)	(21,722)	(21,735)
Net assets/(liabilities)		$ (22,962)	$ (27,416)	$ (22,962)	$ (21,337)	$ (21,114)

Note 5 - Gain (Loss) on Solar_2

Note 5 - Gain (Loss) on Solar Development (Details Textual) - USD ($)	Jul. 02, 2019	May 25, 2018	Oct. 31, 2019	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Statement Line Items [Line Items]
Total contract liabilities				$ 10,095,000	$ 6,013,000	$ 10,095,000	$ 4,978,000	$ 1,544,000
Profit (loss) from operating activities				(33,000)	2,169,000	(5,217,000)	(5,410,000)	(7,595,000)
Net gains (losses) on disposals of property, plant and equipment		$ 400,000		38,000	1,589,000	2,668,000	(2,615,000)	1,356,000
Total intangible assets other than goodwill				9,375,000	7,930,000	$ 9,375,000	9,744,000	11,920,000	$ 15,927,000
Proceeds from sales of investments other than investments accounted for using equity method		$ 11,400,000
NC-31 project [member]
Statement Line Items [Line Items]
Percentage of equity interests sold		14.50%
NC-47 project [member]
Statement Line Items [Line Items]
Percentage of equity interests sold		10.00%
Sun connect portfolio [member]
Statement Line Items [Line Items]
Consideration paid (received)			$ 1,000,000
Other liabilities			100,000
Net gains (losses) on disposals of property, plant and equipment			$ 300,000
Ownership percentage of investment			100.00%
Total intangible assets other than goodwill			$ 800,000
Solar projects in Australia [member]
Statement Line Items [Line Items]
Net gains (losses) on disposals of property, plant and equipment			$ 500,000
Discontinued solar development projects in ISS Joint Venture [member]
Statement Line Items [Line Items]
Net gains (losses) on disposals of property, plant and equipment					$ (1,200,000)		(800,000)
Contracts related to SREC's from NC projects [member]
Statement Line Items [Line Items]
Net gains (losses) on disposals of property, plant and equipment							(1,900,000)
Amaroo solar project in Australia [member]
Statement Line Items [Line Items]
Net gains (losses) on disposals of property, plant and equipment							300,000
NC projects [member]
Statement Line Items [Line Items]
Net gains (losses) on disposals of property, plant and equipment							400,000
VivoRex LLC [member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
Consideration paid (received)	$ (1,000,000)
Gains (losses) on disposal of contract obligations	2,300,000
Total contract liabilities	2,000,000
Other liabilities	500,000
Cash and other current assets	$ 200,000
Profit (loss) from operating activities				$ 100,000			$ 1,959,000	$ 645,000

Note 6 - Operating Profit (Lo_3

Note 6 - Operating Profit (Loss) - Charges to Operating Profit (Details) - USD ($) $ in Thousands	May 25, 2018	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Amortization of intangible assets		$ 223	$ 868		$ 990	$ 840
Depreciation of property, plant and equipment		214	898		430	420
Gain/(loss) on foreign exchange			33			59
Auditors’ remuneration – audit fees		97	161		253	414
Auditors’ remuneration – audit related services					26
Auditors’ remuneration – tax services			11		28	13
Directors emoluments		104	398		611	1,131
Gain/(loss) on solar development	$ 400	38	1,589	$ 2,668	(2,615)	1,356
Land and buildings [member]
Statement Line Items [Line Items]
Operating lease costs – land and buildings					548	304
Vehicles [member]
Statement Line Items [Line Items]
Operating lease costs – land and buildings					65
Other property, plant and equipment [member]
Statement Line Items [Line Items]
Operating lease costs – land and buildings					$ 33

Note 7 - Restructuring and Ot_3

Note 7 - Restructuring and Other Non-recurring Costs - Restructuring Costs (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Restructuring and other non-recurring costs	$ 525	$ 3,410	$ 2,404	$ 2,017	$ 1,873
Restructuring and other non-recurring costs	525	3,410	$ 2,404	2,017	1,873
Restructuring provision, workforce reduction [member]
Statement Line Items [Line Items]
Restructuring and other non-recurring costs		163		102	734
Restructuring and other non-recurring costs		163		102	734
Restructuring provision, litigation provision [member]
Statement Line Items [Line Items]
Restructuring and other non-recurring costs		1,104
Restructuring and other non-recurring costs		1,104
Restructuring provision, professional fees [member]
Statement Line Items [Line Items]
Restructuring and other non-recurring costs	518	1,031		1,776	566
Restructuring and other non-recurring costs	518	1,031		1,776	566
Project review and investigation costs [member]
Statement Line Items [Line Items]
Restructuring and other non-recurring costs	7	1,112		139	573
Restructuring and other non-recurring costs	$ 7	$ 1,112		$ 139	$ 573

Note 8 - Staff Numbers and Co_3

Note 8 - Staff Numbers and Costs (Details Textual)	3 Months Ended	12 Months Ended
	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)
Statement Line Items [Line Items]
Key management personnel compensation, short-term employee benefits	$ 388,000	$ 1,009,000	$ 2,354,000	$ 2,281,000
Directors [Member]
Statement Line Items [Line Items]
Key management personnel compensation, short-term employee benefits	103,925	536,979	611,450	1,130,570
Highest Paid Director [Member]
Statement Line Items [Line Items]
Key management personnel compensation, short-term employee benefits	$ 62,136	$ 205,673	$ 254,084	$ 407,682
Key management personnel of entity or parent [member]
Statement Line Items [Line Items]
Number of employees	10	7	10	11

Note 8 - Staff Numbers and Co_4

Note 8 - Staff Numbers and Costs - Average Number of Employees (Details)	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Average number of employees	179	209	179	194
Sales and Business Development [Member]
Statement Line Items [Line Items]
Average number of employees	9	11	9	9
Central Services and Management [Member]
Statement Line Items [Line Items]
Average number of employees	31	27	32	37
Production [Member]
Statement Line Items [Line Items]
Average number of employees	139	171	138	148

Note 8 - Staff Numbers and Co_5

Note 8 - Staff Numbers and Costs - Aggregate Remuneration Costs (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Salaries, wages and incentives	$ 3,310	$ 13,565	$ 14,327	$ 14,299
Social security costs	213	803	1,044	834
Pension contributions	185	792	788	848
Short-term compensated absences	406	1,296	1,254	996
Total	$ 4,114	$ 16,456	$ 17,413	$ 16,977

Note 8 - Staff Numbers and Co_6

Note 8 - Staff Numbers and Costs - Key Management Personnel Expenses (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Salaries, wages and incentives	$ 388	$ 1,009	$ 2,354	$ 2,281
Social security costs	28	79	176	217
Pension contributions	13	36	45	64
Equity incentives	27	111	130
Short-term compensated absences				13
Total	$ 456	$ 1,235	$ 2,705	$ 2,575

Note 9 - Finance Income and E_3

Note 9 - Finance Income and Expense - Finance Income and Expense (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Foreign exchange gains		$ 33,000
Interest received				4,000	9,000
Related party loan interest payable	387,000	1,653,000		1,588,000	1,636,000
Convertible loan notes and preference shares interest payable	307,000	1,185,000		1,284,000	1,220,000
Financing agreement finance cost payable				206,000	217,000
Debtor invoice finance cost payable	51,000	174,000		164,000
Lease liabilities interest payable	22	95		1	55
Bank interest payable	6,000				17,000
Provisions – unwinding of discount	42,000
Foreign exchange losses	(19,000)				93,000
Other finance costs		75,000			157,000
Total finance expense	$ 796,000	$ 3,182,000	$ 3,345,000	$ 3,243,000	$ 3,395,000

Note 10 - Taxation - Tax Charge

Note 10 - Taxation - Tax Charge (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Current tax	$ (162,000)	$ 53,000		$ (188,000)	$ 2,250,000
Deferred tax	70,000	(766,000)		(369,000)	4,008,000
Total income tax for the period Recognized in the Consolidated Statement of Comprehensive Income	(92,000)	(713,000)	$ (353,000)	(557,000)	6,258,000
Country of domicile [member]
Statement Line Items [Line Items]
Current tax				29,000	(29,000)
Deferred tax		(202)		267	(370)
Foreign countries [member]
Statement Line Items [Line Items]
Current tax	(162,000)	53,000		(217,000)	2,279,000
Deferred tax	$ 70,000	$ (564,000)		$ (636,000)	$ 4,378,000

Note 10 - Taxation - Reconcilia

Note 10 - Taxation - Reconciliation of Income Tax Expenses (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Loss before income tax	$ (1,354)	$ (4,390)		$ (10,666)	$ (34,137)
Group weighted average corporation tax rate	22.00%	24.60%		21.80%	22.80%
Tax at standard rate	$ 297	$ 1,080		$ 2,325	$ 7,772
Expenses that are not deductible for tax purposes	(49)	(106)		41	(3,872)
Adjustment to prior year tax provisions				(64)	2,358
Deferred tax assets not recognized on tax losses	(340)	(1,687)		(2,859)
Total income tax for the period Recognized in the Consolidated Statement of Comprehensive Income	$ (92)	$ (713)	$ (353)	$ (557)	$ 6,258

Note 10 - Taxation - Deferred T

Note 10 - Taxation - Deferred Tax (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Deferred tax assets	$ 1,347	$ 2,113	$ 2,054	$ 2,570
Deferred tax liabilities		(1)	(1)	(26)
Net deferred tax asset/(liability)	$ 1,347	$ 2,112	$ 2,053	$ 2,544

Note 10 - Taxation - Deferred_2

Note 10 - Taxation - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019
Statement Line Items [Line Items]
Deferred tax assets liabilities, balance	$ (2,053)	$ (2,112)	$ (2,544)
Deferred tax assets liabilities, balance	(2,112)	(1,347)	(2,053)
Deferred Tax Liabilities [Member]
Statement Line Items [Line Items]
Deferred tax assets liabilities, balance	(1)	(1)	(26)
Credit/(charged) to comprehensive income		1	25
Deferred tax assets liabilities, balance	(1)		(1)
Deferred Tax Assets [Member]
Statement Line Items [Line Items]
Deferred tax assets liabilities, balance	2,054	2,113	2,570
Credit/(charged) to comprehensive income	59	(766)	(516)
Deferred tax assets liabilities, balance	2,113	1,347	2,054
Unused tax losses [member] | Deferred Tax Assets [Member]
Statement Line Items [Line Items]
Deferred tax assets liabilities, balance	1,005	1,005	1,585
Credit/(charged) to comprehensive income		(191)	(580)
Deferred tax assets liabilities, balance	1,005	814	1,005
Allowance for credit losses [member] | Deferred Tax Liabilities [Member]
Statement Line Items [Line Items]
Deferred tax assets liabilities, balance	(1)	(1)	(8)
Credit/(charged) to comprehensive income		1	7
Deferred tax assets liabilities, balance	(1)		(1)
Other temporary differences [member] | Deferred Tax Liabilities [Member]
Statement Line Items [Line Items]
Deferred tax assets liabilities, balance			(18)
Credit/(charged) to comprehensive income			18
Deferred tax assets liabilities, balance
Other temporary differences [member] | Deferred Tax Assets [Member]
Statement Line Items [Line Items]
Deferred tax assets liabilities, balance	1,049	1,108	985
Credit/(charged) to comprehensive income	59	(575)	64
Deferred tax assets liabilities, balance	$ 1,108	$ 533	$ 1,049

Note 11 - Property, Plant and_3

Note 11 - Property, Plant and Equipment - Property, Plant and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019
Statement Line Items [Line Items]
Property, plant and equipment	$ 1,205	$ 2,951	$ 1,915
Property, plant and equipment	(1,205)	(2,951)	(1,915)
Property, plant and equipment	2,951	2,486	1,205
Accumulated depreciation and amortisation [member]
Statement Line Items [Line Items]
Property, plant and equipment	(2,172)	(2,548)	(2,418)
Foreign exchange	25	37	191
Additions	(214)		(430)
Disposals	8	346	486
Change in accounting policy (Note 2.16)	(195)
Property, plant and equipment	(2,367)
Property, plant and equipment	2,172	2,548	2,418
Foreign exchange	(25)	(37)	(191)
Charge for the year	214		430
Disposals	(8)	(346)	(486)
Change in accounting policy (Note 2.16)	195
Property, plant and equipment	2,367
Charge for the period		898
Property, plant and equipment	(2,548)	(3,063)	(2,172)
Gross carrying amount [member]
Statement Line Items [Line Items]
Property, plant and equipment	3,377	5,499	4,333
Foreign exchange	(51)	(113)	(319)
Additions	400	1,163	348
Disposals	(8)	(1,000)	(985)
Change in accounting policy (Note 2.16)	1,781
Property, plant and equipment	5,158
Property, plant and equipment	(3,377)	(5,499)	(4,333)
Foreign exchange	51	113	319
Charge for the year	(400)	(1,163)	(348)
Disposals	8	1,000	985
Change in accounting policy (Note 2.16)	(1,781)
Property, plant and equipment	(5,158)
Property, plant and equipment	5,499	5,549	3,377
Computer equipment [member]
Statement Line Items [Line Items]
Property, plant and equipment	163	141	220
Property, plant and equipment	(163)	(141)	(220)
Property, plant and equipment	141	103	163
Computer equipment [member] | Accumulated depreciation and amortisation [member]
Statement Line Items [Line Items]
Property, plant and equipment	(380)	(404)	(422)
Foreign exchange	3	7	34
Additions	(27)		(89)
Disposals		79	97
Change in accounting policy (Note 2.16)
Property, plant and equipment	(380)
Property, plant and equipment	380	404	422
Foreign exchange	(3)	(7)	(34)
Charge for the year	27		89
Disposals		(79)	(97)
Change in accounting policy (Note 2.16)
Property, plant and equipment	380
Charge for the period		55
Property, plant and equipment	(404)	(373)	(380)
Computer equipment [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Property, plant and equipment	543	545	642
Foreign exchange	(5)	(11)	(46)
Additions	7	36	73
Disposals		(94)	(126)
Change in accounting policy (Note 2.16)
Property, plant and equipment	543
Property, plant and equipment	(543)	(545)	(642)
Foreign exchange	5	11	46
Charge for the year	(7)	(36)	(73)
Disposals		94	126
Change in accounting policy (Note 2.16)
Property, plant and equipment	(543)
Property, plant and equipment	545	476	543
Motor vehicles [member]
Statement Line Items [Line Items]
Property, plant and equipment	550	344	824
Property, plant and equipment	(550)	(344)	(824)
Property, plant and equipment	344	527	550
Motor vehicles [member] | Accumulated depreciation and amortisation [member]
Statement Line Items [Line Items]
Property, plant and equipment	(1,079)	(937)	(1,173)
Foreign exchange	12	15	93
Additions	(1)		(222)
Disposals	8	257	223
Change in accounting policy (Note 2.16)	123
Property, plant and equipment	(956)
Property, plant and equipment	1,079	937	1,173
Foreign exchange	(12)	(15)	(93)
Charge for the year	1		222
Disposals	(8)	(257)	(223)
Change in accounting policy (Note 2.16)	(123)
Property, plant and equipment	956
Charge for the period		171
Property, plant and equipment	(937)	(836)	(1,079)
Motor vehicles [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Property, plant and equipment	1,629	1,282	1,997
Foreign exchange	(13)	(26)	(148)
Additions	45	359	55
Disposals	(8)	(252)	(275)
Change in accounting policy (Note 2.16)	(371)
Property, plant and equipment	1,258
Property, plant and equipment	(1,629)	(1,282)	(1,997)
Foreign exchange	13	26	148
Charge for the year	(45)	(359)	(55)
Disposals	8	252	275
Change in accounting policy (Note 2.16)	371
Property, plant and equipment	(1,258)
Property, plant and equipment	1,282	1,363	1,629
Plant and Equipment [Member]
Statement Line Items [Line Items]
Property, plant and equipment	383	585	759
Property, plant and equipment	(383)	(585)	(759)
Property, plant and equipment	585	485	383
Plant and Equipment [Member] | Accumulated depreciation and amortisation [member]
Statement Line Items [Line Items]
Property, plant and equipment	(645)	(655)	(761)
Foreign exchange	7	11	59
Additions	(17)		(106)
Disposals		4	165
Change in accounting policy (Note 2.16)
Property, plant and equipment	(645)
Property, plant and equipment	645	655	761
Foreign exchange	(7)	(11)	(59)
Charge for the year	17		106
Disposals		(4)	(165)
Change in accounting policy (Note 2.16)
Property, plant and equipment	645
Charge for the period		107
Property, plant and equipment	(655)	(747)	(645)
Plant and Equipment [Member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Property, plant and equipment	1,029	1,240	1,520
Foreign exchange	(11)	(26)	(112)
Additions	222	189	205
Disposals		(171)	(584)
Change in accounting policy (Note 2.16)
Property, plant and equipment	1,029
Property, plant and equipment	(1,029)	(1,240)	(1,520)
Foreign exchange	11	26	112
Charge for the year	(222)	(189)	(205)
Disposals		171	584
Change in accounting policy (Note 2.16)
Property, plant and equipment	(1,029)
Property, plant and equipment	1,240	1,232	1,029
Fixtures and fittings [member]
Statement Line Items [Line Items]
Property, plant and equipment	108	116	112
Property, plant and equipment	(108)	(116)	(112)
Property, plant and equipment	116	109	108
Fixtures and fittings [member] | Accumulated depreciation and amortisation [member]
Statement Line Items [Line Items]
Property, plant and equipment	(68)	(74)	(62)
Foreign exchange		1	5
Additions	(6)		(12)
Disposals
Change in accounting policy (Note 2.16)
Property, plant and equipment	(68)
Property, plant and equipment	68	74	62
Foreign exchange		(1)	(5)
Charge for the year	6		12
Disposals
Change in accounting policy (Note 2.16)
Property, plant and equipment	68
Charge for the period		13
Property, plant and equipment	(74)	(86)	(68)
Fixtures and fittings [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Property, plant and equipment	176	190	174
Foreign exchange	(2)	(4)	(13)
Additions	16	9	15
Disposals
Change in accounting policy (Note 2.16)
Property, plant and equipment	176
Property, plant and equipment	(176)	(190)	(174)
Foreign exchange	2	4	13
Charge for the year	(16)	(9)	(15)
Disposals
Change in accounting policy (Note 2.16)
Property, plant and equipment	(176)
Property, plant and equipment	190	195	176
Leasehold improvements [member]
Statement Line Items [Line Items]
Property, plant and equipment		1,764
Property, plant and equipment		(1,764)
Property, plant and equipment	1,764	1,262
Leasehold improvements [member] | Accumulated depreciation and amortisation [member]
Statement Line Items [Line Items]
Property, plant and equipment		(478)
Foreign exchange	3	3
Additions	(163)
Disposals		16
Change in accounting policy (Note 2.16)	(318)
Property, plant and equipment	(318)
Property, plant and equipment		478
Foreign exchange	(3)	(3)
Charge for the year	163
Disposals		(16)
Change in accounting policy (Note 2.16)	318
Property, plant and equipment	318
Charge for the period		552
Property, plant and equipment	(478)	(1,021)
Leasehold improvements [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Property, plant and equipment		2,242
Foreign exchange	(20)	(46)
Additions	110	570
Disposals		(483)
Change in accounting policy (Note 2.16)	2,152
Property, plant and equipment	2,152
Property, plant and equipment		(2,242)
Foreign exchange	20	46
Charge for the year	(110)	(570)
Disposals		483
Change in accounting policy (Note 2.16)	(2,152)
Property, plant and equipment	(2,152)
Property, plant and equipment	$ 2,242	$ 2,283

Note 12 - Intangible Assets (De

Note 12 - Intangible Assets (Details Textual) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Statement Line Items [Line Items]
Adjustments for impairment loss recognised in profit or loss, goodwill				$ 11,092,000
Impairment of goodwill, per 1% weighted average cost of capital increased		1,500,000
Impairment of goodwill, per 10% EBITDA less than estimate in 5 years		900,000
Impairment of goodwill, 2% long-term growth rate after 5 years		1,200,000
Total intangible assets other than goodwill	9,375,000	7,930,000	9,744,000	11,920,000	$ 15,927,000
Non-controlling interests		$ 184,000
Investment in the Daisy Hill and Yoogali Solar projects in Australia [member]
Statement Line Items [Line Items]
Ownership percentage of investment		60.00%
Total intangible assets other than goodwill		$ 500,000
Percentage of intangible assets invested		100.00%
Non-controlling interests		$ 200,000
Customer-related intangible assets [member]
Statement Line Items [Line Items]
Remaining amortisation period of intangible assets material to entity (Year)		10 years
Total intangible assets other than goodwill	3,834,000	$ 2,977,000	4,033	5,122,000	9,606,000
Brand names [member]
Statement Line Items [Line Items]
Remaining amortisation period of intangible assets material to entity (Year)		13 years
Total intangible assets other than goodwill	2,029,000	$ 1,827,000	2,092	2,443,000	2,445,000
Favorable supply contracts [Member]
Statement Line Items [Line Items]
Remaining amortisation period of intangible assets material to entity (Year)		13 years
Total intangible assets other than goodwill	$ 3,465,000	$ 3,121,000	$ 3,572,000	$ 4,171,000	$ 2,366,000
Aevitas O Holdings Limited [Member]
Statement Line Items [Line Items]
Adjustments for impairment loss recognised in profit or loss, goodwill		$ 0
Goodwill, measurement input, discount rate	8.80%	10.60%	8.80%	9.20%
Goodwill, measurement input, annual growth rate		3.00%
VivoPower PTY Limited [Member]
Statement Line Items [Line Items]
Goodwill, measurement input, discount rate	11.00%	10.90%	11.00%	12.10%
Goodwill, measurement input, annual growth rate, in five years		53.00%
Goodwill, measurement input, annual growth rate, after five years		3.00%

Note 12 - Intangible Assets - I

Note 12 - Intangible Assets - Intangible Assets (Details) - USD ($)	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Statement Line Items [Line Items]
Goodwill	$ 21,919,000	$ 22,387,000	$ 22,622,000	$ 24,482,000	$ 30,393,000
Other intangible assets	7,930,000	9,375,000	9,744,000	11,920,000	$ 15,927,000
Total	$ 29,849,000	$ 31,762,000	$ 32,366,000	$ 36,402,000

Note 12 - Intangible Assets - G

Note 12 - Intangible Assets - Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
As at July 1 / April 1	$ 22,622	$ 22,387	$ 24,482	$ 30,393
Revaluations				3,597
Goodwill previously not recognized				627
Impairment of goodwill				(11,092)
Reclassifications				138
Additions
Foreign exchange	(235)	(468)	(1,860)	819
Carrying value at June 30 / March 31	$ 22,387	$ 21,919	$ 22,622	$ 24,482

Note 12 - Intangible Assets - C

Note 12 - Intangible Assets - Carrying Amounts of Goodwill by Cash-generating Units (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Statement Line Items [Line Items]
Goodwill	$ 21,919	$ 22,387	$ 22,622	$ 24,482	$ 30,393
Aevitas O Holdings Limited [Member]
Statement Line Items [Line Items]
Goodwill	12,483	12,751	12,884	13,949
VivoPower Pty Ltd [member]
Statement Line Items [Line Items]
Goodwill	$ 9,436	$ 9,636	$ 9,738	$ 10,533

Note 12 - Intangible Assets - O

Note 12 - Intangible Assets - Other Intangible Assets (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019	Mar. 31, 2017
Statement Line Items [Line Items]
Other Intangible Assets	$ 9,744,000	$ 9,375,000	$ 11,920,000
Other Intangible Assets	9,375,000	7,930,000	9,744,000
Other Intangible Assets	(9,744,000)	(9,375,000)	(11,920,000)
Other Intangible Assets	(9,375,000)	(7,930,000)	(9,744,000)
Other Intangible Assets	9,744,000	9,375,000	11,920,000	$ 15,927,000
Customer-related intangible assets [member]
Statement Line Items [Line Items]
Other Intangible Assets	4,033	3,834,000	5,122,000
Other Intangible Assets	3,834,000	2,977,000	4,033
Other Intangible Assets	(4,033)	(3,834,000)	(5,122,000)
Other Intangible Assets	(3,834,000)	(2,977,000)	(4,033)
Other Intangible Assets	3,834,000	2,977,000	4,033	9,606,000
Brand names [member]
Statement Line Items [Line Items]
Other Intangible Assets	2,092	2,029,000	2,443,000
Other Intangible Assets	2,029,000	1,827,000	2,092
Other Intangible Assets	(2,092)	(2,029,000)	(2,443,000)
Other Intangible Assets	(2,029,000)	(1,827,000)	(2,092)
Other Intangible Assets	2,029,000	1,827,000	2,092	2,445,000
Favorable supply contracts [Member]
Statement Line Items [Line Items]
Other Intangible Assets	3,572,000	3,465,000	4,171,000
Other Intangible Assets	3,465,000	3,121,000	3,572,000
Other Intangible Assets	(3,572,000)	(3,465,000)	(4,171,000)
Other Intangible Assets	(3,465,000)	(3,121,000)	(3,572,000)
Other Intangible Assets	3,465,000	3,121,000	3,572,000	2,366,000
Data Bases [Member]
Statement Line Items [Line Items]
Other Intangible Assets	31,000	19,000	86,000
Other Intangible Assets	19,000	5,000	31,000
Other Intangible Assets	(31,000)	(19,000)	(86,000)
Other Intangible Assets	(19,000)	(5,000)	(31,000)
Other Intangible Assets	19,000	5,000	31,000	698,000
Other intangible assets [member]
Statement Line Items [Line Items]
Other Intangible Assets	16,000	28,000	98,000
Other Intangible Assets	28,000		16,000
Other Intangible Assets	(16,000)	(28,000)	(98,000)
Other Intangible Assets	(28,000)		(16,000)
Other Intangible Assets	28,000		16,000	$ 812,000
Accumulated depreciation and amortisation [member]
Statement Line Items [Line Items]
Other Intangible Assets	(2,216,000)	(2,421,000)	(1,388,000)
Foreign exchange	18,000	50,000	141,000
Disposals		133,000	21,000
Additions	(223,000)	(868,000)	(990,000)
Other Intangible Assets	(2,421,000)	(3,106,000)	(2,216,000)
Other Intangible Assets	2,216,000	2,421,000	1,388,000
Foreign exchange	(18,000)	(50,000)	(141,000)
Amortization	223,000	868,000	990,000
Disposals		(133,000)	(21,000)
Other Intangible Assets	2,421,000	3,106,000	2,216,000
Other Intangible Assets	(2,421,000)	(3,106,000)	(2,216,000)
Accumulated depreciation and amortisation [member] | Customer-related intangible assets [member]
Statement Line Items [Line Items]
Other Intangible Assets	(1,064,000)	(1,158,000)	(677,000)
Foreign exchange	6,000	24,000	75,000
Disposals		133,000	21,000
Additions	(100,000)	(404,000)	(483,000)
Other Intangible Assets	(1,158,000)	(1,405,000)	(1,064,000)
Other Intangible Assets	1,064,000	1,158,000	677,000
Foreign exchange	(6,000)	(24,000)	(75,000)
Amortization	100,000	404,000	483,000
Disposals		(133,000)	(21,000)
Other Intangible Assets	1,158,000	1,405,000	1,064,000
Other Intangible Assets	(1,158,000)	(1,405,000)	(1,064,000)
Accumulated depreciation and amortisation [member] | Brand names [member]
Statement Line Items [Line Items]
Other Intangible Assets	(384,000)	(421,000)	(237,000)
Foreign exchange	4,000	9,000	22,000
Disposals
Additions	(41,000)	(160,000)	(169,000)
Other Intangible Assets	(421,000)	(572,000)	(384,000)
Other Intangible Assets	384,000	421,000	237,000
Foreign exchange	(4,000)	(9,000)	(22,000)
Amortization	41,000	160,000	169,000
Disposals
Other Intangible Assets	421,000	572,000	384,000
Other Intangible Assets	(421,000)	(572,000)	(384,000)
Accumulated depreciation and amortisation [member] | Favorable supply contracts [Member]
Statement Line Items [Line Items]
Other Intangible Assets	(657,000)	(720,000)	(406,000)
Foreign exchange	7,000	15,000	38,000
Disposals
Additions	(70,000)	(273,000)	(289,000)
Other Intangible Assets	(720,000)	(978,000)	(657,000)
Other Intangible Assets	657,000	720,000	406,000
Foreign exchange	(7,000)	(15,000)	(38,000)
Amortization	70,000	273,000	289,000
Disposals
Other Intangible Assets	720,000	978,000	657,000
Other Intangible Assets	(720,000)	(978,000)	(657,000)
Accumulated depreciation and amortisation [member] | Data Bases [Member]
Statement Line Items [Line Items]
Other Intangible Assets	(111,000)	(122,000)	(68,000)
Foreign exchange	1,000	2,000	6,000
Disposals
Additions	(12,000)	(13,000)	(49,000)
Other Intangible Assets	(122,000)	(133,000)	(111,000)
Other Intangible Assets	111,000	122,000	68,000
Foreign exchange	(1,000)	(2,000)	(6,000)
Amortization	12,000	13,000	49,000
Disposals
Other Intangible Assets	122,000	133,000	111,000
Other Intangible Assets	(122,000)	(133,000)	(111,000)
Accumulated depreciation and amortisation [member] | Other intangible assets [member]
Statement Line Items [Line Items]
Other Intangible Assets
Foreign exchange
Disposals
Additions		(18,000)
Other Intangible Assets		(18,000)
Other Intangible Assets
Foreign exchange
Amortization		18,000
Disposals
Other Intangible Assets		18,000
Other Intangible Assets		(18,000)
Gross carrying amount [member]
Statement Line Items [Line Items]
Other Intangible Assets	11,960,000	11,796,000	13,308,000
Foreign exchange	(126,000)	(244,000)	(1,013,000)
Disposals	(50,000)	(977,000)	(335,000)
Additions	12,000	461,000
Other Intangible Assets	11,796,000	11,036,000	11,960,000
Other Intangible Assets	(11,960,000)	(11,796,000)	(13,308,000)
Foreign exchange	126,000	244,000	1,013,000
Amortization	(12,000)	(461,000)
Disposals	50,000	977,000	335,000
Other Intangible Assets	(11,796,000)	(11,036,000)	(11,960,000)
Other Intangible Assets	11,796,000	11,036,000	11,960,000
Gross carrying amount [member] | Customer-related intangible assets [member]
Statement Line Items [Line Items]
Other Intangible Assets	5,097,000	4,992,000	5,799,000
Foreign exchange	(55,000)	(103,000)	(439,000)
Disposals	(50,000)	(968,000)	(263,000)
Additions		461,000
Other Intangible Assets	4,992,000	4,382,000	5,097,000
Other Intangible Assets	(5,097,000)	(4,992,000)	(5,799,000)
Foreign exchange	55,000	103,000	439,000
Amortization		(461,000)
Disposals	50,000	968,000	263,000
Other Intangible Assets	(4,992,000)	(4,382,000)	(5,097,000)
Other Intangible Assets	4,992,000	4,382,000	5,097,000
Gross carrying amount [member] | Brand names [member]
Statement Line Items [Line Items]
Other Intangible Assets	2,476,000	2,450,000	2,680,000
Foreign exchange	(26,000)	(51,000)	(204,000)
Disposals
Additions
Other Intangible Assets	2,450,000	2,399,000	2,476,000
Other Intangible Assets	(2,476,000)	(2,450,000)	(2,680,000)
Foreign exchange	26,000	51,000	204,000
Amortization
Disposals
Other Intangible Assets	(2,450,000)	(2,399,000)	(2,476,000)
Other Intangible Assets	2,450,000	2,399,000	2,476,000
Gross carrying amount [member] | Favorable supply contracts [Member]
Statement Line Items [Line Items]
Other Intangible Assets	4,229,000	4,185,000	4,577,000
Foreign exchange	(44,000)	(86,000)	(348,000)
Disposals
Additions
Other Intangible Assets	4,185,000	4,099,000	4,229,000
Other Intangible Assets	(4,229,000)	(4,185,000)	(4,577,000)
Foreign exchange	44,000	86,000	348,000
Amortization
Disposals
Other Intangible Assets	(4,185,000)	(4,099,000)	(4,229,000)
Other Intangible Assets	4,185,000	4,099,000	4,229,000
Gross carrying amount [member] | Data Bases [Member]
Statement Line Items [Line Items]
Other Intangible Assets	142,000	141,000	154,000
Foreign exchange	(1,000)	(3,000)	(12,000)
Disposals
Additions
Other Intangible Assets	141,000	138,000	142,000
Other Intangible Assets	(142,000)	(141,000)	(154,000)
Foreign exchange	1,000	3,000	12,000
Amortization
Disposals
Other Intangible Assets	(141,000)	(138,000)	(142,000)
Other Intangible Assets	141,000	138,000	142,000
Gross carrying amount [member] | Other intangible assets [member]
Statement Line Items [Line Items]
Other Intangible Assets	16,000	28,000	98,000
Foreign exchange		(1,000)	(11,000)
Disposals		(9,000)	(72,000)
Additions	12,000
Other Intangible Assets	28,000	18,000	16,000
Other Intangible Assets	(16,000)	(28,000)	(98,000)
Foreign exchange		1,000	11,000
Amortization	(12,000)
Disposals		9,000	72,000
Other Intangible Assets	(28,000)	(18,000)	(16,000)
Other Intangible Assets	$ 28,000	$ 18,000	$ 16,000

Note 13 - Investment in Subsi_3

Note 13 - Investment in Subsidiaries (Details Textual)	12 Months Ended
	Jun. 30, 2020
V.V.P. Holdings Inc. [Member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	40.00%	[1]
[1]	V.V.P. Holdings Inc. is controlled by VivoPower Pty Ltd, notwithstanding only owning 40% of the ordinary share capital.

Note 13 - Investment in Subsi_4

Note 13 - Investment in Subsidiaries - Subsidiaries (Details)	12 Months Ended
	Jun. 30, 2020
VivoPower International Services Limited [Member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	28 Esplanade, St Helier, Jersey, JE2 3QA
VivoPower USA LLC [Member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	251 Little Falls Drive, Wilmington, DE, USA 19808
VivoPower US-NC-31, LLC [member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	251 Little Falls Drive, Wilmington, DE, USA 19808
VivoPower US-NC-47, LLC [member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	251 Little Falls Drive, Wilmington, DE, USA 19808
VivoPower (USA) Development, LLC [member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	251 Little Falls Drive, Wilmington, DE, USA 19808
VivoPower Pty Ltd [member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	153 Walker St, North Sydney NSW, Australia 2060
VivoPower WA Pty Ltd [Member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	153 Walker St, North Sydney NSW, Australia 2060
VVP Project 1 Pty Limited [Member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	153 Walker St, North Sydney NSW, Australia 2060
Amaroo Solar Pty. Ltd [Member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	153 Walker St, North Sydney NSW, Australia 2060
SC Tco Pty Limited [Member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	153 Walker St, North Sydney NSW, Australia 2060
SC Hco Pty Limited [Member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	153 Walker St, North Sydney NSW, Australia 2060
SC Fco Pty Limited [Member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	153 Walker St, North Sydney NSW, Australia 2060
Yoogali Solar Farm Pty Ltd [member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	60.00%
VivoPower International Services Limited	153 Walker St, North Sydney NSW, Australia 2060
Daisy Hill Solar Farm Pty Ltd [member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	60.00%
VivoPower International Services Limited	153 Walker St, North Sydney NSW, Australia 2060
Aevitas O Holdings Pty Ltd [member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	153 Walker St, North Sydney NSW, Australia 2060
Aevitas Group Limited [Member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	99.90%
VivoPower International Services Limited	153 Walker St, North Sydney NSW, Australia 2060
Electrical Engineering Group Pty Limited [Member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	153 Walker St, North Sydney NSW, Australia 2060
J.A. Martin Electrical Pty Limited [member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	153 Walker St, North Sydney NSW, Australia 2060
Kenshaw Electrical Pty Limited [Member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	100.00%
VivoPower International Services Limited	153 Walker St, North Sydney NSW, Australia 2060
VivoPower Philippines Inc. [Member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	64.00%
VivoPower International Services Limited	Unit 10A, Net Lima Building, 5th Avenue cor. 26th Street, E-Square Zone, Crescent Park West, Bonifacio Global City, Taguig, Metro Manila
VivoPower RE Solutions Inc. [Member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	64.00%
VivoPower International Services Limited	Unit 10A, Net Lima Building, 5th Avenue cor. 26th Street, E-Square Zone, Crescent Park West, Bonifacio Global City, Taguig, Metro Manila
V.V.P. Holdings Inc. [Member]
Statement Line Items [Line Items]
Proportion of ownership interest in subsidiary	40.00%	[1]
VivoPower International Services Limited	Unit 10A, Net Lima Building, 5th Avenue cor. 26th Street, E-Square Zone, Crescent Park West, Bonifacio Global City, Taguig, Metro Manila	[1]
[1]	V.V.P. Holdings Inc. is controlled by VivoPower Pty Ltd, notwithstanding only owning 40% of the ordinary share capital.

Note 13 - Investment in Subsi_5

Note 13 - Investment in Subsidiaries - Associate and Joint Venture Undertaking (Details)	12 Months Ended
	Jun. 30, 2020
Innovative Solar Ventures I, LLC [member]
Statement Line Items [Line Items]
Percentage of shares held	50.00%
Registered address	251 Little Falls Drive, Wilmington, DE, USA 19808
VVPR-ITP Top Co Pty Limited [member]
Statement Line Items [Line Items]
Percentage of shares held	50.00%
Registered address	153 Walker St, North Sydney NSW, Australia 2060

Note 14 - Investments Account_3

Note 14 - Investments Accounted for Using The Equity Method (Details Textual) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended				39 Months Ended
	Apr. 30, 2017	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018	Jun. 30, 2020
Statement Line Items [Line Items]
Expense of restructuring activities		$ 525	$ 3,410	$ 2,404	$ 2,017	$ 1,873
Project review and investigation costs [member]
Statement Line Items [Line Items]
Expense of restructuring activities		$ 7	$ 1,112		$ 139	$ 573
Innovative Solar Ventures I, LLC [member]
Statement Line Items [Line Items]
Proportion of ownership interest in joint venture	50.00%		50.00%	50.00%	50.00%	50.00%
Investments in joint ventures	$ 14,100
Joint venture agreement, potential brokerage commissions	$ 800
Purchase of investments other than investments accounted for using equity method							$ 13,100
Capitalized cost, written off			$ 1,200
Innovative Solar Ventures I, LLC [member] | Project review and investigation costs [member]
Statement Line Items [Line Items]
Expense of restructuring activities			1,100
Innovative Solar Ventures I, LLC [member] | Trade and other current payables [member]
Statement Line Items [Line Items]
Purchase of investments other than investments accounted for using equity method			$ 1,100

Note 14 - Investments Account_4

Note 14 - Investments Accounted for Using The Equity Method - Investments (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Investment	$ 8,225			$ 14,147
Investment in Innovative Solar Ventures I, LLC [member]
Statement Line Items [Line Items]
Ownership percentage of investment	50.00%		50.00%
Investment	$ 8,225			14,147
Investment in US-NC-31 Sponsor Partner, LLC [member]
Statement Line Items [Line Items]
Ownership percentage of investment	14.45%
Investment
Investment in US-NC-47 Sponsor Partner, LLC [member]
Statement Line Items [Line Items]
Ownership percentage of investment	10.00%
Investment

Note 15 - Cash and Cash Equiv_3

Note 15 - Cash and Cash Equivalents - Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Mar. 31, 2017
Statement Line Items [Line Items]
Cash at bank and in hand	$ 2,824	$ 7,129	$ 4,522	$ 1,900	$ 1,939	$ 10,970

Note 15 - Cash and Cash Equiv_4

Note 15 - Cash and Cash Equivalents - Credit Ratings (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Mar. 31, 2017
Statement Line Items [Line Items]
Cash and cash equivalents	$ 2,824	$ 7,129	$ 4,522	$ 1,900	$ 1,939	$ 10,970
A + [member]
Statement Line Items [Line Items]
Cash and cash equivalents		252	17		891
A-1 [Member]
Statement Line Items [Line Items]
Cash and cash equivalents		233	14		69
A- [member]
Statement Line Items [Line Items]
Cash and cash equivalents	554
AA - [member]
Statement Line Items [Line Items]
Cash and cash equivalents	$ 2,270	$ 6,644	$ 4,491		$ 979

Note 16 - Restricted Cash (Deta

Note 16 - Restricted Cash (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Restricted cash related to bank guarantees	$ 1,013	$ 632	$ 816

Note 16 - Restricted Cash - Com

Note 16 - Restricted Cash - Components of Restricted Cash (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Bank guarantee security deposit	$ 1,013	$ 632	$ 816
Preferred supplier agreement escrow			503
Total	$ 1,013	$ 632	$ 1,319

Note 17 - Trade and Other Rec_3

Note 17 - Trade and Other Receivables - Trade and Other Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Trade receivables	$ 3,112	$ 6,193	$ 5,899	$ 5,333
Contract assets	3,382	3,929	1,800	120
Prepayments	432	2,919	628	391
Other receivables	5,475	1,951	2,072	2,059
Current tax receivable	155
Total	$ 12,556	$ 14,992	$ 10,399	$ 7,903

Note 17 - Trade and Other Rec_4

Note 17 - Trade and Other Receivables - Analysis of Trade Receivable (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Trade and other receivables	$ 3,119	$ 6,195	$ 5,929	$ 5,335
Less: credit note provision	(7)	(2)	(30)	(2)
Total	$ 3,112	$ 6,193	$ 5,899	$ 5,333

Note 17 - Trade and Other Rec_5

Note 17 - Trade and Other Receivables - Credit Risk for Trade Receivables by Geographic Region (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Trade receivables	$ 3,112	$ 6,193	$ 5,899	$ 5,333
UNITED STATES
Statement Line Items [Line Items]
Trade receivables		108	78	129
UNITED KINGDOM
Statement Line Items [Line Items]
Trade receivables				12
AUSTRALIA
Statement Line Items [Line Items]
Trade receivables	$ 3,112	$ 6,085	$ 5,821	$ 5,192

Note 17 - Trade and Other Rec_6

Note 17 - Trade and Other Receivables - Aging of Trade Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Trade receivables	$ 3,112	$ 6,193	$ 5,899	$ 5,333
Trade receivable, 0-90 days [Member]
Statement Line Items [Line Items]
Trade receivables	3,055	6,093	5,765	5,326
Trade Receivables, Greater than 90 Days [Member]
Statement Line Items [Line Items]
Trade receivables	$ 57	$ 100	$ 134	$ 7

Note 18 - Assets Classified a_3

Note 18 - Assets Classified as Held for Sale (Details Textual) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Total comprehensive income	$ (1,548)	$ (6,131)	$ (14,221)	$ (27,657)
Investment in Innovative Solar Ventures I, LLC [member]
Statement Line Items [Line Items]
Ownership percentage of investment		50.00%	50.00%
Total comprehensive income			$ 0	$ 0

Note 18 - Assets Classified a_4

Note 18 - Assets Classified as Held for Sale - Assets Held for Sale (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Assets held for sale	$ 4,080	$ 13,530	$ 13,530	$ 11,436
Innovative Solar Ventures I, LLC [member]
Statement Line Items [Line Items]
Ownership percentage of investment	50.00%
Assets held for sale	$ 4,080	13,530	13,530
US-NC-31 sponsor partner, llc [member]
Statement Line Items [Line Items]
Ownership percentage of investment	14.45%
Assets held for sale				6,595
US-NC-47 sponsor partner, llc [member]
Statement Line Items [Line Items]
Ownership percentage of investment	10.00%
Assets held for sale				$ 4,841

Note 18 - Assets Classified a_5

Note 18 - Assets Classified as Held for Sale - Reconciliation of the ISS Joint Venture Investment (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Apr. 30, 2017	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Assets classified as held for sale		$ 4,080	$ 13,530	$ 13,530	$ 11,436
Current assets		20,473	36,283	29,770	21,278
Non-current assets		41,907	36,826	35,625	55,034
Net assets		17,890	22,516	23,985	37,003
Investment		8,225			14,147
Innovative Solar Ventures I, LLC [member]
Statement Line Items [Line Items]
Capital commitment		15,044	15,044	15,044	14,904
Commission credit		(770)	(770)	(770)	(757)
Discontinued projects		(2,079)	(848)	(848)
Acquisition costs		110	104	104
Net assets		12,305	13,530	13,530	14,147
Assets classified as held for sale		4,080	13,530	13,530
Investments accounted for using the equity method		8,225
Current assets		2	1,187	1,187	1,373
Non-current assets		23,277	27,107	27,107	26,921
Net assets		23,279	28,294	28,294	28,294
Opening net assets		28,294	28,294	28,294
Initial investment					29,808
Commission credit		(1,546)		1,514	(1,514)
Commission credit on abandonments		144
Sundry income		90
Project swaps				281
Abandoned projects		$ (2,592)		$ (1,795)
VivoPower share in %	50.00%	50.00%	50.00%	50.00%	50.00%
Investment		$ 12,195	$ 14,148	$ 14,148	$ 14,147
Commission credit			$ (721)	$ (721)

Note 19 - Trade and Other Pay_3

Note 19 - Trade and Other Payables (Details Textual) - USD ($) $ in Millions	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019
Statement Line Items [Line Items]
Contract liabilities not recognized at end of period	$ 2.4	$ 10.1	$ 5

Note 19 - Trade and Other Pay_4

Note 19 - Trade and Other Payables - Trade and Other Payables (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Trade payables	$ 4,807	$ 5,554	$ 5,675	$ 3,806
Accruals	370	2,247	1,952	3,008
Related party payable	504	1,527	1,378	1,838
Payroll liabilities	1,383	1,209	1,165	504
Sales tax payable	496	1,054	764	310
Contract liabilities	6,013	10,095	4,978	1,544
Other creditors	1,822	2,953	2,011	3,072
Total	$ 15,395	$ 24,639	$ 17,923	$ 14,082

Note 20 - Provisions (Details T

Note 20 - Provisions (Details Textual) $ in Thousands	Feb. 26, 2018GBP (£)	Jun. 30, 2020USD ($)	Jul. 02, 2019	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)
Statement Line Items [Line Items]
Borrowings, interest rate			8.50%
Claim damage related to notice period in service agreement, litigation | £	£ 615,600
Claim damage related to shares due to plaintiff and other unquantified amounts related to bonuses, litigation | £	£ 540,000
Legal fees expense		$ 900
Total provisions		3,066		$ 3,818	$ 3,932	$ 2,758
Litigation provision [member]
Statement Line Items [Line Items]
Total provisions		$ 1,100

Note 20 - Provisions - Provisio

Note 20 - Provisions - Provisions (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Employee entitlements	$ 1,561	$ 1,510	$ 1,459	$ 1,474
Litigation	1,104
Warranty	232
Employee terminations		112	157	616
Onerous contracts		96	94	380
Total	2,897	1,718	1,710	2,470
Employee entitlements	169	148	227	288
Onerous contracts		1,952	1,995
Total	169	2,100	2,222	288
Total	$ 3,066	$ 3,818	$ 3,932	$ 2,758

Note 20 - Provisions - Reconcil

Note 20 - Provisions - Reconciliation of Provisions (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019
Statement Line Items [Line Items]
Balance	$ 3,932	$ 3,818	$ 2,758
Foreign exchange	(18)	(41)	(140)
Additional provisions	146	3,171	2,557
Reverse unused provisions	(41)	(100)	(113)
Provisions utilized	(243)	(1,734)	(1,130)
Unwinding of discount	42
Disposals		(2,048)
Balance	3,818	3,066	3,932
Employee entitlements [member]
Statement Line Items [Line Items]
Balance	1,686	1,657	1,762
Foreign exchange	(18)	(41)	(140)
Additional provisions	146	1,659	510
Reverse unused provisions	(41)	(72)	(26)
Provisions utilized	(116)	(1,473)	(420)
Unwinding of discount
Disposals
Balance	1,657	1,730	1,686
Employee termination [member]
Statement Line Items [Line Items]
Balance	158	113	616
Foreign exchange
Additional provisions		176	243
Reverse unused provisions		(28)	(87)
Provisions utilized	(45)	(261)	(614)
Unwinding of discount
Disposals
Balance	113		158
Onerous contracts provision [member]
Statement Line Items [Line Items]
Balance	2,088	2,048	380
Foreign exchange
Additional provisions			1,804
Reverse unused provisions
Provisions utilized	(82)		(96)
Unwinding of discount	42
Disposals		(2,048)
Balance	2,048		2,088
Litigation provision [member]
Statement Line Items [Line Items]
Balance
Foreign exchange
Additional provisions		1,104
Reverse unused provisions
Provisions utilized
Unwinding of discount
Disposals
Balance		1,104
Warranty provision [member]
Statement Line Items [Line Items]
Balance
Foreign exchange
Additional provisions		232
Reverse unused provisions
Provisions utilized
Unwinding of discount
Disposals
Balance		$ 232

Note 21 - Loans and Borrowing_2

Note 21 - Loans and Borrowings (Details Textual) $ in Thousands, $ in Millions	1 Months Ended	2 Months Ended	12 Months Ended
	Feb. 29, 2020USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Jul. 02, 2019	Mar. 31, 2019USD ($)	Aug. 31, 2018USD ($)	Aug. 31, 2018AUD ($)	Mar. 31, 2018USD ($)
Statement Line Items [Line Items]
Borrowings, interest rate				8.50%
Proceeds from borrowings			$ 901
Total borrowings		$ 25,954	$ 21,686		$ 19,267			$ 22,340
Shareholder loan due to AWN Holdings Limited [member]
Statement Line Items [Line Items]
Borrowings, interest rate		10.00%
Borrowings, line fee, percentage		2.00%
Bridging loan with AWN [member]
Statement Line Items [Line Items]
Borrowings, interest rate	10.00%
Proceeds from borrowings	$ 1,300
Government backed loans in Australia [member]
Statement Line Items [Line Items]
Proceeds from borrowings		$ 300
Vehicle financing [member]
Statement Line Items [Line Items]
Total borrowings		$ 300
Debtor finance facility [Member]
Statement Line Items [Line Items]
Notional amount						$ 3,600	$ 5

Note 21 - Loans and Borrowing_3

Note 21 - Loans and Borrowings - Loans and Borrowings (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Current loans and borrowings	$ 1,312	$ 2,327	$ 887	$ 3,955
Non-current loans and borrowings	24,642	19,359	18,380	18,385
Total	25,954	21,686	19,267	22,340
Lease liabilities [member]
Statement Line Items [Line Items]
Non-current loans and borrowings	715	1,117	138	293
Shareholder loans [member]
Statement Line Items [Line Items]
Current loans and borrowings		766		1,670
Non-current loans and borrowings	23,400	18,242	18,242	18,092
Debtor invoice financing [member]
Statement Line Items [Line Items]
Current loans and borrowings	508	901	751
Chattel mortgage [member]
Statement Line Items [Line Items]
Current loans and borrowings	51
Non-current loans and borrowings	249
Finance leases [member]
Statement Line Items [Line Items]
Current loans and borrowings	641	660	136	285
Bank Loan [Member]
Statement Line Items [Line Items]
Current loans and borrowings	66
Non-current loans and borrowings	278
Financing agreement [member]
Statement Line Items [Line Items]
Current loans and borrowings				2,000
Other borrowings [member]
Statement Line Items [Line Items]
Current loans and borrowings	$ 46

Note 21 - Loans and Borrowing_4

Note 21 - Loans and Borrowings - Obligations Under Finance Leases (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Minimum lease payments	$ 1,454	$ 1,991	$ 290	$ 618
Present value of minimum lease payments	1,356	1,777	274	578
Future finance charges	(98)	(214)	(16)	(40)
Total lease obligations under	1,356	1,777	274	578
Not later than one year [member]
Statement Line Items [Line Items]
Minimum lease payments	695	692	147	291
Present value of minimum lease payments	649	660	136	285
Later than one year and not later than five years [member]
Statement Line Items [Line Items]
Minimum lease payments	759	1,299	143	327
Present value of minimum lease payments	$ 707	$ 1,117	$ 138	$ 293

Note 22 - Called Up Share Cap_3

Note 22 - Called Up Share Capital - Share Capital (Details) - USD ($)	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Ordinary shares	$ 163,000	$ 163,000	$ 163,000	$ 163,000
Ordinary shares [member]
Statement Line Items [Line Items]
Ordinary shares	$ 162,689	$ 162,689	$ 162,689	$ 162,689
Number allotted (in shares)	13,557,376	13,557,376	13,557,376	13,557,376

Note 22 - Called Up Share Cap_4

Note 22 - Called Up Share Capital - Share Capital (Details) (Parentheticals) - $ / shares	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Ordinary shares [member]
Statement Line Items [Line Items]
Number of Shares (in dollars per share)	$ 0.12	$ 0.12	$ 0.12	$ 0.12

Note 22 - Called Up Share Cap_5

Note 22 - Called Up Share Capital - Share Outstanding (Details) - shares	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019
Statement Line Items [Line Items]
Balance (in shares)	13,557,376	13,557,376	13,557,376
Issue of new shares (in shares)
Balance (in shares)	13,557,376	13,557,376	13,557,376

Note 23 - Other Reserves (Detai

Note 23 - Other Reserves (Details Textual)	Mar. 30, 2017USD ($)$ / sharesshares	Jun. 30, 2020USD ($)$ / sharesshares	Mar. 31, 2019USD ($)shares	Jun. 30, 2020AUD ($)$ / sharesshares
Statement Line Items [Line Items]
Convertible securities, conversion price (in dollars per share) | $ / shares		$ 10.20
Number of convertible preference shares outstanding (in shares) | shares		2,473,367		2,473,367
Convertible preference, shares, face value, price per share (in AUD per share) | $ / shares				$ 3
Convertible preference shares, value, face value and accrued dividends | $				$ 11,059,348
Number of Instruments, Convertible Loan Notes Outstanding (in shares) | shares		2,473,367		2,473,367
Convertible loan notes, shares, face value, price per share (in AUD per share) | $ / shares				$ 7
Convertible loan notes, value, face value and accrued dividends | $		$ 25,075,203
Equity Instruments, Quarterly Interest Rate		7.00%
Number of share options outstanding in share-based payment arrangement at end of period		828,000		828,000
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period (in dollars per share) | $ / shares		$ 8.70
Purchase of Treasury Shares, Shares (in shares) | shares	129,805
Treasury Shares, Shares Repurchased, Price Per Share (in dollars per share) | $ / shares	$ 4.50
Treasury shares | $	$ 591,911
Treasury shares issued (in shares) | shares			75,805
Expense from share-based payment transactions with employees | $			$ 85,660
Increase (decrease) through treasury share transactions, equity | $			$ (260,011)
Number of other equity instruments exercised or vested in share-based payment arrangement		344,000

Note 23 - Other Reserves - Othe

Note 23 - Other Reserves - Other Reserves (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Equity instruments	$ 27,057	$ 26,087	$ 26,090	$ 25,072
Share option reserve		3,713	3,713	3,713
Capital raising costs	(6,009)	(9,722)	(9,722)	(9,722)
Treasury shares		(13)	(246)	(592)
Equity incentive costs	344
Foreign exchange	16	11	11	(88)
Total	$ 21,408	$ 20,076	$ 19,846	$ 18,383

Note 24 - Earnings Per Share -

Note 24 - Earnings Per Share - Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Profit/(loss) for the period	$ (1,446)	$ (5,103)	$ (11,319)	$ (11,223)	$ (27,879)
Weighted average number of shares in issue (‘000s) (in shares)	13,557	13,557		13,557	13,557
Basic earnings/(loss) per share (dollars) (in dollars per share)	$ (0.11)	$ (0.38)		$ (0.83)	$ (2.06)
Diluted earnings/(loss) per share (dollars) (in dollars per share)	$ (0.11)	$ (0.38)		$ (0.83)	$ (2.06)

Note 25 - Contingencies (Detail

Note 25 - Contingencies (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Total provisions	$ 3,066	$ 3,818	$ 3,932	$ 2,758
Litigation provision [member]
Statement Line Items [Line Items]
Total provisions	$ 1,100

Note 26 - Pensions (Details Tex

Note 26 - Pensions (Details Textual) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Post-employment benefit expense, defined contribution plans	$ 270	$ 790	$ 760	$ 900
Superannuation in Australia [member]
Statement Line Items [Line Items]
Pension Plan, Employer Contribution Rate		9.50%
Pension for UK employees [member]
Statement Line Items [Line Items]
Pension Plan, Employer Contribution Rate		4.00%

Note 27 - Financial Instrumen_3

Note 27 - Financial Instruments (Details Textual) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2017USD ($)
Statement Line Items [Line Items]
Total cash and cash equivalents	$ 7,129	$ 2,824	$ 4,522	$ 1,939	$ 1,900	$ 10,970
Current Ratio	1.25	1.04	1.43	1.03
Total borrowings	$ 21,686	$ 25,954	$ 19,267	$ 22,340
Restricted cash and cash equivalents	632	1,013	1,319
Total provisions	3,818	3,066	3,932	2,758
Total non-current portion of non-current borrowings	19,359	24,642	18,380	18,385
Currency risk, AUD [member]
Statement Line Items [Line Items]
Total cash and cash equivalents		2,300
Total borrowings		2,500
Restricted cash and cash equivalents		1,000
Total trade and other receivables		12,300
Total trade and other payables		10,600
Total provisions		2,000
Currency risk, GBP [member]
Statement Line Items [Line Items]
Total cash and cash equivalents		100
Total trade and other receivables		200
Total trade and other payables		1,500
Total provisions		1,100
Debtor finance facility to support working capital requirements [member]
Statement Line Items [Line Items]
Line of credit, maximum borrowing capacity			3,600
Total borrowings	900	500	800
Shareholder loans [member]
Statement Line Items [Line Items]
Total non-current portion of non-current borrowings	$ 18,242	$ 23,400	$ 18,242	$ 18,092

Note 27 - Financial Instrumen_4

Note 27 - Financial Instruments - Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Mar. 31, 2017
Statement Line Items [Line Items]
Cash at bank and in hand	$ 2,824	$ 7,129	$ 4,522	$ 1,900	$ 1,939	$ 10,970
Restricted cash	1,013	632	1,319
Loans and borrowings	25,954	21,686	19,267		22,340
Financial assets at amortised cost, category [member]
Statement Line Items [Line Items]
Trade and other receivables	8,587	8,144	7,971		7,392
Cash at bank and in hand	2,824	7,129	4,522		1,939
Restricted cash	1,013	632	1,319
Total	12,424	15,905	13,812		9,331
Financial liabilities at amortised cost, category [member]
Statement Line Items [Line Items]
Loans and borrowings	25,954	21,686	19,267		22,340
Trade and other payables	7,504	12,281	11,016		11,724
Total	$ 33,458	$ 33,967	$ 30,283		$ 34,064

Note 27 - Financial Instrumen_5

Note 27 - Financial Instruments - Contractual Maturities of Financial Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Trade and other payables (financial liabilities)	$ 7,504	$ 12,281	$ 11,016	$ 11,724
Borrowings	24,598	23,397	22,480	25,896
Lease liabilities	1,356	1,991	290	619
Total	33,458	37,669	33,786	38,239
Not later than one year [member]
Statement Line Items [Line Items]
Trade and other payables (financial liabilities)	7,504	12,281	11,016	11,724
Borrowings	688	3,859	2,556	5,498
Lease liabilities	649	692	147	291
Total	8,841	16,832	13,719	17,513
Later than one year and not later than three years [member]
Statement Line Items [Line Items]
Trade and other payables (financial liabilities)
Borrowings	23,873	19,538	19,924	14,111
Lease liabilities	654	1,077	143	328
Total	24,527	20,615	20,067	14,439
Later than three years and not later than five years [member]
Statement Line Items [Line Items]
Trade and other payables (financial liabilities)
Borrowings	37			6,287
Lease liabilities	53	222
Total	90	222		6,287
Later than five years [member]
Statement Line Items [Line Items]
Trade and other payables (financial liabilities)
Borrowings
Lease liabilities
Total

Note 28 - Related Party Trans_2

Note 28 - Related Party Transactions (Details Textual) - USD ($)	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jul. 02, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Borrowings, interest rate			8.50%
Total borrowings	$ 25,954,000	$ 21,686,000		$ 19,267,000	$ 22,340,000
Proceeds from borrowings		901,000
Number of Instruments, Convertible Loan Notes Outstanding (in shares)	2,473,367
Number of convertible preference shares outstanding (in shares)	2,473,367
Reserve of equity component of convertible instruments	$ 27,057,000	$ 26,087,000		26,090,000	25,072,000
Current related party loans with Arowana International Limited [member]
Statement Line Items [Line Items]
Borrowings, interest rate	10.00%	10.00%
Borrowings, line fee, percentage	2.00%
Total borrowings	$ 23,303,288	$ 765,681
Repayments of borrowings	320,530
Borrowings, amount refinanced	$ 445,151
Related party loans with Arowana International Limited [member]
Statement Line Items [Line Items]
Borrowings, interest rate	8.50%
Borrowings, monthly installments	$ 75,000
Noncurrent related party loans with Arowana International Limited [member]
Statement Line Items [Line Items]
Total borrowings		18,242,636		18,242,636	18,992,636
Interest payable settled by refinancing	2,185,701
Bridge loan provided by Arowana [member]
Statement Line Items [Line Items]
Interest payable settled by refinancing	43,231
Proceeds from borrowings	1,300,000
Notes payable to Arowana Australasian Special Situations 1A Pty Ltd [member]
Statement Line Items [Line Items]
Total borrowings	$ 4,729,996
Number of Instruments, Convertible Loan Notes Outstanding (in shares)	666,666
Notes payable to Arowana Australasian Special Situations 1B Pty Ltd [member]
Statement Line Items [Line Items]
Total borrowings	$ 4,730,003
Number of Instruments, Convertible Loan Notes Outstanding (in shares)	666,667
Notes payable to Arowana Australasian Special Situations 1C Pty Ltd [member]
Statement Line Items [Line Items]
Total borrowings	$ 4,730,003
Number of Instruments, Convertible Loan Notes Outstanding (in shares)	666,667
Convertible loan notes payable to Panage Group Trust [member]
Statement Line Items [Line Items]
Total borrowings	$ 30,359
Interest paid	$ 1,483
Arowana International Limited [member]
Statement Line Items [Line Items]
Proportion of ownership interests held by shareholder	60.30%
Non-executive directors fees	$ 207,181
Chief financial officer, fees	277,306
Third-party fees charged by related party	108,785
Interest paid	659,090
Dividends paid	282,467
Arowana International Limited [member] | Directors fees for Kevin Chin [member]
Statement Line Items [Line Items]
Amounts payable, related party transactions	105,620	88,516		47,990	42,188
Arowana International Limited [member] | Monthly fees for chief financial officer [member]
Statement Line Items [Line Items]
Amounts payable, related party transactions	185,253	116,923		32,657	80,026
Arowana International Limited [member] | Cost incurred by Arowana on behalf of VivoPower [member]
Statement Line Items [Line Items]
Amounts payable, related party transactions	202,024	$ 1,268,670		$ 1,268,670	$ 1,802,003
Recharge balance settled in refinancing	1,066,666
Michael Hui [member]
Statement Line Items [Line Items]
Non-executive directors fees	11,131
Amounts payable, related party transactions	1,878
Arowana Australasian Special Situations 1A Pty Ltd [member]
Statement Line Items [Line Items]
Total borrowings	$ 1,216,880
Number of convertible preference shares outstanding (in shares)	388,889
Arowana Australasian Special Situations 1B Pty Ltd [member]
Statement Line Items [Line Items]
Total borrowings	$ 1,216,880
Number of convertible preference shares outstanding (in shares)	388,889
Arowana Australasian Special Situations 1C Pty Ltd [member]
Statement Line Items [Line Items]
Total borrowings	$ 1,216,880
Number of convertible preference shares outstanding (in shares)	388,889
Arowana Australasian Special Situations Fund 1 Pty Limited [member]
Statement Line Items [Line Items]
Total borrowings	$ 2,607,597
Number of convertible preference shares outstanding (in shares)	833,333
Panaga Group Trust [member]
Statement Line Items [Line Items]
Dividends paid	$ 636
Number of convertible preference shares outstanding (in shares)	4,500	4,500
Reserve of equity component of convertible instruments	$ 13,426

Note 29 - Subsequent Event (Det

Note 29 - Subsequent Event (Details Textual)	Jul. 10, 2020
Proposal to reconstitute convertible preference share and convertible note into preference shares [member]
Statement Line Items [Line Items]
Preference shares, dividend rate	7.00%

Note 32 - Transition Period C_3

Note 32 - Transition Period Comparative Information (Unaudited) - Condensed Consolidated Statement of Operations (Details) - USD ($) $ in Thousands	May 25, 2018	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Revenue from contracts with customers		$ 13,617	$ 48,710	$ 43,545	$ 39,036	$ 33,647
Costs of sales		(11,960)	(40,885)	(37,452)	(32,726)	(28,524)
Gross profit		1,657	7,825	6,093	6,310	5,123
General and administrative expenses		(1,291)	(5,479)	(7,195)	(7,685)	(12,814)
Loss on solar development	$ (400)	(38)	(1,589)	(2,668)	2,615	(1,356)
Depreciation and amortization		(214)	(898)	(1,447)	(430)	(420)
Operating profit/(loss)		(33)	2,169	(5,217)	(5,410)	(7,595)
Restructuring and other non-recurring costs		(525)	(3,410)	(2,404)	(2,017)	(1,873)
Finance expense - net		(796)	(3,182)	(3,345)	(3,243)	(3,395)
Profit/(loss) before income tax		(1,354)	(4,390)	(10,966)	(10,666)	(34,137)
Income tax		(92)	(713)	(353)	(557)	6,258
Profit/(loss) for the period		$ (1,446)	$ (5,103)	$ (11,319)	$ (11,223)	$ (27,879)

Note 32 - Transition Period C_4

Note 32 - Transition Period Comparative Information (Unaudited) - Condensed Statement of Cash Flow (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Mar. 31, 2018
Statement Line Items [Line Items]
Loss for the period	$ (1,446)	$ (5,103)	$ (11,319)	$ (11,223)	$ (27,879)
Income tax		713	353	913	(6,258)
Finance expense - net	796	3,182	3,345	3,243	3,395
Depreciation and amortization	214	898	1,477	430	420
Loss on solar development	38	1,589	(2,668)	(2,615)	1,356
Increase in non-cash working capital			4,708
Net cash from operating activities	2,188	(4,573)	1,232	(1,565)	8,897
Purchase of property, plant and equipment	(400)	(884)	(358)	(348)	(1,101)
Proceeds on sale of capital projects	84	1,023	11,601	11,981
Net cash from investing activities	(316)	294	11,243	11,856	(16,618)
Repayment of loans from related parties		(257)	(134)	(1,520)
Lease repayments	(63)	(422)	(275)	(304)	(181)
Debtor finance borrowings			901
Transfer from/(to) restricted cash	687	(381)	(632)	(1,319)
Financing agreements repayments			(3,761)	(6,000)
Finance expense	(796)	(515)	(3,345)	(3,243)	(3,395)
Cash flows from financing activities	744	22	(7,246)	(7,635)	(1,310)
Net increase in cash and cash equivalents	2,616	(4,257)	5,229	2,656	(9,031)
Cash and cash equivalents at the beginning of the period	4,522	7,129	1,900	1,939	10,970
Cash and cash equivalents at the end of the period	$ 7,129	$ 2,824	$ 7,129	$ 4,522	$ 1,939