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Cash flow information | 12 Months Ended
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Jun. 30, 2019
Cash Flow Information [Abstract] |
Cash flow information |
| 15. | Cash flow information
Following is a detailed description of cash flows generated by the Group's operations for the years ended June 30, 2019, 2018 and 2017:
|  | Note |  | June 30, 2019 |  |  | June 30, 2018 |  |  | June 30, 2017 |
(Loss) / profit for the year |  |  |  |  | (26,847 | ) |  |  | 23,237 |  |  |  | 3,048 |
Profit for the year from discontinued operations |  |  |  |  | (480 | ) |  |  | (20,377 | ) |  |  | (8,835 | )
Adjustments for: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax |  | 18 |  |  | (1,690 | ) |  |  | (6,280 | ) |  |  | 1,491 |
Amortization and depreciation |  | 20 |  |  | 7,503 |  |  |  | 6,763 |  |  |  | 7,613 |
Gain from disposal of property, plant and equipment |  |  |  |  | - |  |  |  | 3 |  |  |  | 79 |
Net loss / (gain) from fair value adjustment of investment properties |  |  |  |  | 23,710 |  |  |  | (16,981 | ) |  |  | 4,389 |
Share-based compensation |  |  |  |  | 44 |  |  |  | 46 |  |  |  | 163 |
(Recovery) / impairment charge of property plant and equipment and intangible assets |  |  |  |  | - |  |  |  | - |  |  |  | (24 | )
Gain from disposal of intangible assets |  |  |  |  | (9 | ) |  |  | - |  |  |  | - |
Derecognition of intangible assets from TGLT agreement |  |  |  |  | - |  |  |  | - |  |  |  | 62 |
Impairment of trading property |  |  |  |  | 32 |  |  |  | - |  |  |  | (28 | )
Impairment of goodwill |  |  |  |  | 129 |  |  |  | - |  |  |  | - |
Disposal of investment property |  |  |  |  | - |  |  |  | - |  |  |  | (6 | )
Gain from disposal of subsidiary and associates |  |  |  |  | (688 | ) |  |  | (601 | ) |  |  | - |
Gain from disposal of trading properties |  |  |  |  | (447 | ) |  |  | (6 | ) |  |  | - |
Impairment of other assets |  |  |  |  | 222 |  |  |  | - |  |  |  | - |
Other financial results, net |  |  |  |  | 10,893 |  |  |  | 18,589 |  |  |  | 491 |
Reversal of cumulative translation adjustment |  |  |  |  | - |  |  |  | - |  |  |  | (85 | )
Provisions and allowances |  |  |  |  | 1,073 |  |  |  | 605 |  |  |  | 232 |
Share of loss of associates and joint ventures |  | 7 |  |  | 4,889 |  |  |  | 2,481 |  |  |  | 757 |
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increase in restricted assets |  |  |  |  | (142 | ) |  |  | - |  |  |  | - |
Decrease in inventories |  |  |  |  | 267 |  |  |  | 184 |  |  |  | 181 |
Decrease in trading properties |  |  |  |  | 942 |  |  |  | 891 |  |  |  | 1,136 |
Decrease / (increase) in trade and other receivables |  |  |  |  | 1,287 |  |  |  | 104 |  |  |  | (2,314 | )
(Decrease) / increase in trade and other payables |  |  |  |  | (1,028 | ) |  |  | 902 |  |  |  | 350 |
(Decrease) / increase in salaries and social security liabilities |  |  |  |  | (91 | ) |  |  | 95 |  |  |  | 111 |
Decrease in provisions |  |  |  |  | (277 | ) |  |  | (359 | ) |  |  | (159 | )
Net cash generated by continuing operating activities before income tax paid |  |  |  |  | 19,292 |  |  |  | 9,296 |  |  |  | 8,652 |
Net cash generated by discontinued operating activities before income tax paid |  |  |  |  | 611 |  |  |  | 6,719 |  |  |  | 6,705 |
Net cash generated by operating activities before income tax paid |  |  |  |  | 19,903 |  |  |  | 16,015 |  |  |  | 15,357 |
The following table shows balances incorporated as result of business combination / deconsolidation or reclassification of assets and liabilities held for sale of subsidiaries:
|  | June 30, 2018 |  |  | June 30, 2017 |
Investment properties |  |  | (6,817 | ) |  |  | - |
Property, plant and equipment |  |  | (44,807 | ) |  |  | 3,448 |
Trading properties |  |  | - |  |  |  | - |
Intangible assets |  |  | (9,627 | ) |  |  | 38 |
Investments in associates and joint ventures |  |  | (568 | ) |  |  | (149 | )
Deferred income tax |  |  | - |  |  |  | 107 |
Trade and other receivables |  |  | (18,521 | ) |  |  | 1,190 |
Investment in financial assets |  |  | (4,428 | ) |  |  | - |
Derivative financial instruments |  |  | (36 | ) |  |  | - |
Inventories |  |  | (9,173 | ) |  |  | - |
Restricted assets |  |  | (142 | ) |  |  | - |
Trade and other payables |  |  | 35,678 |  |  |  | (1,847 | )
Salaries and social security liabilities |  |  | 3,717 |  |  |  | (298 | )
Borrowings |  |  | 32,748 |  |  |  | (1,329 | )
Provisions |  |  | 672 |  |  |  | 4 |
Income tax and MPIT liabilities |  |  | 11 |  |  |  | 2 |
Deferred income tax liabilities |  |  | 4,350 |  |  |  | - |
Employee benefits |  |  | 1,951 |  |  |  | (95 | )
Net amount of non-cash assets incorporated / held for sale |  |  | (14,992 | ) |  |  | 1,071 |
Cash and cash equivalents |  |  | (8,641 | ) |  |  | 302 |
Non-controlling interest |  |  | 11,402 |  |  |  | 81 |
Goodwill |  |  | 115 |  |  |  | (52 | )
Net amount of assets incorporated / held for sale |  |  | (12,116 | ) |  |  | 1,402 |
Interest held before acquisition |  |  | - |  |  |  | 135 |
Seller financing |  |  | (59 | ) |  |  | - |
Cash and cash equivalents incorporated / held for sale |  |  | - |  |  |  | (302 | )
Net (outflow) inflow of cash and cash equivalents / assets and liabilities held for sale |  |  | (12,175 | ) |  |  | 1,235 |
The following table shows a detail of significant non-cash transactions occurred in the years ended June 30, 2019, 2018 and 2017:
|  | June 30, 2019 |  |  | June 30, 2018 |  |  | June 30, 2017 |
Decrease in investments in associates and joint ventures through a decrease in borrowings |  |  | 6 |  |  |  | 310 |  |  |  | 18 |
Dividends distribution to non-controlling shareholders not yet paid |  |  | 238 |  |  |  | 2,378 |  |  |  | 129 |
Increase in investments in associates and joint ventures through a decrease in trade and other receivables |  |  | - |  |  |  | 11 |  |  |  | 99 |
Increase in intangible assets through an increase in trade and other payables |  |  | 231 |  |  |  | 8 |  |  |  | 224 |
Increase in investments in associates and joint ventures through a decrease in investments in financial assets |  |  | - |  |  |  | 6 |  |  |  | 1,414 |
Increase in derivative financial instruments through a decrease in investments in financial assets |  |  | - |  |  |  | - |  |  |  | 48 |
Payment of dividends through an increase in trade and other payables |  |  | - |  |  |  | 12 |  |  |  | - |
Changes in non-controlling interest through a decrease in trade and other receivables |  |  | - |  |  |  | 2,147 |  |  |  | - |
Increase in property, plant and equipment through an increase of trade and other payables |  |  | 597 |  |  |  | 3,400 |  |  |  | - |
Increase in property, plant and equipment through an increase of borrowings |  |  | 4 |  |  |  | 14 |  |  |  | - |
Increase in investment properties through an increase in trade and other payables |  |  | 493 |  |  |  | 207 |  |  |  | - |
Increase in investment properties through a decrease of trade and other receivables |  |  | 402 |  |  |  | 90 |  |  |  | - |
Increase in trade and other receivables through an increase in borrowings |  |  | - |  |  |  | 170 |  |  |  | - |
Increase in trading properties through an increase in borrowings |  |  | 12 |  |  |  | 3 |  |  |  | - |
Increase in investment properties through an increase in borrowings |  |  | 163 |  |  |  | 42 |  |  |  | - |
Decrease in investment in associates and joint ventures through dividends receivables not yet paid |  |  | - |  |  |  | 6 |  |  |  | - |
Decrease in investment in associates and joint ventures through an increase in assets held for sale |  |  | - |  |  |  | 68 |  |  |  | - |
Increase in financial operations through a decrease in investments in associates and joint ventures |  |  | - |  |  |  | 101 |  |  |  | - |
Increase in trading properties through a decrease in investment property |  |  | 68 |  |  |  | - |  |  |  | - |
Increase in property plant and equipment through a decrease in investment property |  |  | 14 |  |  |  | - |  |  |  | - |
Issuance of NCN through an early repayment of NCN |  |  | 2,347 |  |  |  | - |  |  |  | - |
Distribution of dividends in kind |  |  | 1,827 |  |  |  | - |  |  |  | - |

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