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Financial instruments by category (Tables) | 12 Months Ended
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Jun. 30, 2021
Schedule of financial assets and financial liabilities |
|  | Financial assets at amortized cost |  |  | Financial assets at fair value through profit or loss |  |  | Subtotal financial assets |  |  | Non- financial assets |  |  | Total |
|  |  |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  |  |  |  |  |  |  |  |
June 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) |  |  | 7,231 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 7,231 |  |  |  | 4,942 |  |  |  | 12,173 |
Investments in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public companies’ securities |  |  | - |  |  |  | 976 |  |  |  | - |  |  |  | - |  |  |  | 976 |  |  |  | - |  |  |  | 976 |
- Bonds |  |  | - |  |  |  | 2,711 |  |  |  | - |  |  |  | - |  |  |  | 2,711 |  |  |  | - |  |  |  | 2,711 |
- Others |  |  | 10 |  |  |  | 639 |  |  |  | - |  |  |  | 48 |  |  |  | 697 |  |  |  | - |  |  |  | 697 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Cash at bank and on hand |  |  | 1,128 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,128 |  |  |  | - |  |  |  | 1,128 |
- Short-term investments |  |  | - |  |  |  | 803 |  |  |  | - |  |  |  | - |  |  |  | 803 |  |  |  | - |  |  |  | 803 |
Total assets |  |  | 8,369 |  |  |  | 5,129 |  |  |  | - |  |  |  | 48 |  |  |  | 13,546 |  |  |  | 4,942 |  |  |  | 18,488 |
|  | Financial liabilities at amortized cost |  |  | Financial liabilities at fair value through profit or loss |  |  | Subtotal financial liabilities |  |  | Non- financial liabilities |  |  | Total |
|  |  |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  |  |  |  |  |  |  |  |
June 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liabilities as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 2,884 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,884 |  |  |  | 3,606 |  |  |  | 6,490 |
Borrowings (excluding finance leases) |  |  | 62,133 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 62,133 |  |  |  | - |  |  |  | 62,133 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Swaps |  |  | - |  |  |  | - |  |  |  | 57 |  |  |  | - |  |  |  | 57 |  |  |  | - |  |  |  | 57 |
Total liabilities |  |  | 65,017 |  |  |  | - |  |  |  | 57 |  |  |  | - |  |  |  | 65,074 |  |  |  | 3,606 |  |  |  | 68,680 |
|  | Financial assets at amortized cost |  |  | Financial assets at fair value through profit or loss |  |  | Subtotal financial assets |  |  | Non- financial assets |  |  | Total |
|  |  |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  |  |  |  |  |  |  |  |
June 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) |  |  | 74,133 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 74,133 |  |  |  | 22,004 |  |  |  | 96,137 |
Investments in financial assets: |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
- Public companies’ securities |  |  | - |  |  |  | 862 |  |  |  | 345 |  |  |  | - |  |  |  | 1,207 |  |  |  | - |  |  |  | 1,207 |
- Private companies’ securities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,369 |  |  |  | 4,369 |  |  |  | - |  |  |  | 4,369 |
- Deposits |  |  | 1,437 |  |  |  | 92 |  |  |  | - |  |  |  | - |  |  |  | 1,529 |  |  |  | - |  |  |  | 1,529 |
- Bonds |  |  | - |  |  |  | 13,868 |  |  |  | 2,169 |  |  |  | - |  |  |  | 16,037 |  |  |  | - |  |  |  | 16,037 |
- Investments in financial assets with quotation |  |  | - |  |  |  | 9,760 |  |  |  | 1,217 |  |  |  | 348 |  |  |  | 11,325 |  |  |  | - |  |  |  | 11,325 |
Derivative financial instruments |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
- Foreign-currency future contracts |  |  | - |  |  |  | - |  |  |  | 194 |  |  |  | - |  |  |  | 194 |  |  |  | - |  |  |  | 194 |
- Others |  |  | 93 |  |  |  | - |  |  |  | 30 |  |  |  | 213 |  |  |  | 336 |  |  |  | - |  |  |  | 336 |
Restricted assets (i) |  |  | 12,136 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12,136 |  |  |  | - |  |  |  | 12,136 |
Financial assets available for sale: |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
- Clal |  |  | - |  |  |  | 5,072 |  |  |  | - |  |  |  | - |  |  |  | 5,072 |  |  |  | - |  |  |  | 5,072 |
Cash and cash equivalents: |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
- Cash at bank and on hand |  |  | 37,059 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 37,059 |  |  |  | - |  |  |  | 37,059 |
- Short term investments |  |  | 94,064 |  |  |  | 4,596 |  |  |  | - |  |  |  | - |  |  |  | 98,660 |  |  |  | - |  |  |  | 98,660 |
Total assets |  |  | 218,922 |  |  |  | 34,250 |  |  |  | 3,955 |  |  |  | 4,930 |  |  |  | 262,057 |  |  |  | 22,004 |  |  |  | 284,061 |
|  | Financial liabilities at amortized cost |  |  | Financial liabilities at fair value through profit or loss |  |  | Subtotal financial liabilities |  |  | Non- financial liabilities |  |  | Total |
|  |  |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  |  |  |  |  |  |  |  |
June 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liabilities as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 37,529 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 37,529 |  |  |  | 10,296 |  |  |  | 47,825 |
Borrowings (excluding finance leases) |  |  | 564,991 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 564,991 |  |  |  | - |  |  |  | 564,991 |
Derivative financial instruments: |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Foreign-currency future contracts |  |  | - |  |  |  | - |  |  |  | 207 |  |  |  | - |  |  |  | 207 |  |  |  | - |  |  |  | 207 |
- Others |  |  | - |  |  |  | - |  |  |  | 1,436 |  |  |  | 30 |  |  |  | 1,466 |  |  |  | - |  |  |  | 1,466 |
- Forwards |  |  | - |  |  |  | - |  |  |  | 92 |  |  |  | - |  |  |  | 92 |  |  |  | - |  |  |  | 92 |
Total liabilities |  |  | 602,520 |  |  |  | - |  |  |  | 1,735 |  |  |  | 30 |  |  |  | 604,285 |  |  |  | 10,296 |  |  |  | 614,581 |
Schedule of book value of financial instruments recognized |
|  | As of June 30, 2021 |  |  | As of June 30, 2020 |
|  | Gross amounts recognized |  |  | Gross amounts offset |  |  | Net amount presented |  |  | Gross amounts recognized |  |  | Gross amounts offset |  |  | Net amount presented |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) |  |  | 9,282 |  |  |  | (2,051 | ) |  |  | 7,231 |  |  |  | 77,448 |  |  |  | (3,315 | ) |  |  | 74,133 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 4,935 |  |  |  | (2,051 | ) |  |  | 2,884 |  |  |  | 40,844 |  |  |  | (3,315 | ) |  |  | 37,529 |
Schedule of income, expense, gains and losses on financial instruments |
|  | Financial assets / liabilities at amortized cost |  |  | Financial assets / liabilities at fair value through profit or loss |  |  | Total |
June 30, 2021 |  |  |  |  |  |  |  |  |
Interest income (i) |  |  | 360 |  |  |  | - |  |  |  | 360 |
Interest expense (i) |  |  | (6,409 | ) |  |  | - |  |  |  | (6,409 | )
Interest expense on lease liabilities (i) |  |  | (97 | ) |  |  | - |  |  |  | (97 | )
Foreign exchange gains, net (i) |  |  | 7,020 |  |  |  | - |  |  |  | 7,020 |
Dividend income (i) |  |  | 1 |  |  |  | - |  |  |  | 1 |
Loss from repurchase of negotiable obligations (i) |  |  | (95 | ) |  |  | - |  |  |  | (95 | )
Fair value gain on financial assets at fair value through profit or loss (i) |  |  | - |  |  |  | 5,318 |  |  |  | 5,318 |
Interest generated by operating credits |  |  | 97 |  |  |  | - |  |  |  | 97 |
Gain on derivative financial instruments, net (i) |  |  | - |  |  |  | (452 | ) |  |  | (452 | )
Other finance costs (i) |  |  | (866 | ) |  |  | - |  |  |  | (866 | )
Total financial instruments |  |  | 11 |  |  |  | 4,866 |  |  |  | 4,877 |
|  | Financial assets / liabilities at amortized cost |  |  | Financial assets / liabilities at fair value through profit or loss |  |  | Total |
June 30, 2020 |  |  |  |  |  |  |  |  |
Interest income (i) |  |  | 299 |  |  |  | - |  |  |  | 299 |
Interest expense (i) |  |  | (8,607 | ) |  |  | - |  |  |  | (8,607 | )
Interest expense on lease liabilities (i) |  |  | (81 | ) |  |  | - |  |  |  | (81 | )
Foreign exchange gains, net (i) |  |  | (9,383 | ) |  |  | - |  |  |  | (9,383 | )
Dividend income |  |  | 21 |  |  |  | - |  |  |  | 21 |
Gain from repurchase of negotiable obligations (i) |  |  | 139 |  |  |  | - |  |  |  | 139 |
Fair value gain on financial assets at fair value through profit or loss (i) |  |  | - |  |  |  | 505 |  |  |  | 505 |
Interest generated by operating credits |  |  | 254 |  |  |  | - |  |  |  | 254 |
Gain on derivative financial instruments, net (i) |  |  | - |  |  |  | (549 | ) |  |  | (549 | )
Other finance costs (i) |  |  | (563 | ) |  |  | - |  |  |  | (563 | )
Total financial instruments |  |  | (17,921 | ) |  |  | (44 | ) |  |  | (17,965 | )
|  | Financial assets / liabilities at amortized cost |  |  | Financial assets / liabilities at fair value through profit or loss |  |  | Total |
June 30, 2019 |  |  |  |  |  |  |  |  |
Interest income (i) |  |  | 260 |  |  |  | - |  |  |  | 260 |
Interest expense (i) |  |  | (6,667 | ) |  |  | - |  |  |  | (6,667 | )
Foreign exchange gains, net (i) |  |  | 1,507 |  |  |  | - |  |  |  | 1,507 |
Dividend income |  |  | 21 |  |  |  | - |  |  |  | 21 |
Fair value gain on financial assets at fair value through profit or loss (i) |  |  | - |  |  |  | 1,026 |  |  |  | 1,026 |
Interest generated by operating credits |  |  | 369 |  |  |  | - |  |  |  | 369 |
Gain on derivative financial instruments, net (i) |  |  | - |  |  |  | 837 |  |  |  | 837 |
Other finance costs (i) |  |  | (520 | ) |  |  | - |  |  |  | (520 | )
Total financial instruments |  |  | (5,030 | ) |  |  | 1,863 |  |  |  | (3,167 | )
Schedule of changes in Level 3 instruments |
|  | Derivative financial instruments - Forwards |  |  | Investments in financial assets - Private companies’ securities |  |  | nvestments in financial assets - Others |  |  | Derivative financial instruments |  |  | Total |
Balances at June 30, 2019 |  |  | (104 | ) |  |  | 3,920 |  |  |  | 2,202 |  |  |  | 204 |  |  |  | 6,222 |
Additions and acquisitions |  |  | - |  |  |  | 53 |  |  |  | - |  |  |  | - |  |  |  | 53 |
Transfer between levels |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 527 |  |  |  | 527 |
Currency translation adjustment |  |  | (10 | ) |  |  | 714 |  |  |  | 158 |  |  |  | 368 |  |  |  | 1,230 |
Write off |  |  | - |  |  |  | - |  |  |  | (1,467 | ) |  |  | (916 | ) |  |  | (2,383 | )
Gain / (loss) for the year (i) |  |  | 84 |  |  |  | (318 | ) |  |  | (545 | ) |  |  | 30 |  |  |  | (749 | )
Balances at June 30, 2020 |  |  | (30 | ) |  |  | 4,369 |  |  |  | 348 |  |  |  | 213 |  |  |  | 4,900 |
Currency translation adjustment |  |  | - |  |  |  | - |  |  |  | (4 | ) |  |  | - |  |  |  | (4 | )
Deconsolidation |  |  | 30 |  |  |  | (4,369 | ) |  |  | (305 | ) |  |  | (213 | ) |  |  | (4,857 | )
Gain for the year (i) |  |  | - |  |  |  | - |  |  |  | 9 |  |  |  | - |  |  |  | 9 |
Balances at June 30, 2021 |  |  | - |  |  |  | - |  |  |  | 48 |  |  |  | - |  |  |  | 48 |
Schedule of range of valuation models for the measurement of Level 2 and Level 3 instruments |
Description |  | Pricing model / method |  | Parameters |  | Fair value hierarchy |  | Range
Promissory note |  | Theoretical price |  | Price of the underlying (Market price) and volatility of the share (historical) and market interest rate (Libor Curve). |  | Level 3 |  | Price of the underlying 3 to 4. Volatility of the share 57% to 77%. Market interest rate 0.75% to 1.25%
Investments in financial assets - Other private companies’ securities (*) |  | Cash flow / NAV - Theoretical price |  | Projected revenue discounted at the discount rate The value is calculated in accordance with shares in the equity funds on the basis of their Financial Statements, based on fair value or investments assessments. |  | Level 3 |  | 1 - 3.5
Derivative financial instruments Forwards |  | Theoretical price |  | Underlying asset price and volatility |  | Level 2 and 3 |  | -

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