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v3.21.2

Taxes (Tables) | 12 Months Ended
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Jun. 30, 2021
Schedule of income tax |
Accumulated net taxable profit |  |  | Will pay |  |  | More of % |  |  | On the surplus of |
More of |  |  | To |  |  |  |
| - |  |  |  | 5,000,000 |  |  |  | - |  |  |  | 25 | % |  |  | - |
| 5,000,000 |  |  |  | 50,000,000 |  |  |  | 1,250,000 |  |  |  | 30 | % |  |  | 5,000,000 |
| 50,000,000 |  |  |  | Onwards |  |  |  | 14,750,000 |  |  |  | 35 | % |  |  | 50,000,000 |
Schedule of provision for group income tax |
|  | June 30, 2 021 |  |  | June 30, 2020 |  |  | June 30, 2019 |
Current income tax |  |  | (958 | ) |  |  | (386 | ) |  |  | (337 | )
Deferred income tax |  |  | (20,715 | ) |  |  | (9,476 | ) |  |  | 7,097 |
Minimum presumed income tax |  |  | - |  |  |  | (203 | ) |  |  | - |
Income tax from continuing operations |  |  | (21,673 | ) |  |  | (10,065 | ) |  |  | 6,760 |
Schedule of statutory taxes rates |
Tax jurisdiction |  | Income tax rate |
Argentina |  | 25% - 35 | %
Uruguay |  | 0% - 25 | %
U.S.A |  | 0% - 40 | %
Bermuda |  |  | 0 | %
Israel |  | 23% - 24 | %
Schedule of reconciliation of income tax expense |
|  | June 30, 2021 |  |  | June 30, 2020 |  |  | June 30, 2019 |
Profit / (loss) from continuing operations at tax rate applicable in the respective countries |  |  | 2,099 |  |  |  | (16,122 | ) |  |  | 17,519 |
Permanent differences: |  |  |  |  |  |  |  |  |  |  |  |
Share of profit of associates and joint ventures |  |  | (1,314 | ) |  |  | 1,335 |  |  |  | (2,498 | )
Unrecognized tax loss carryforwards |  |  | (2,361 | ) |  |  | (1,253 | ) |  |  | (2,772 | )
Inflation adjustment permanent difference |  |  | 3,521 |  |  |  | 2,493 |  |  |  | - |
Tax rate differential |  |  | (15,186 | ) |  |  | 3,729 |  |  |  | (122 | )
Gain from disposal of subsidiaries |  |  | - |  |  |  | - |  |  |  | 859 |
Non-taxable profit, non-deductible expenses and others |  |  | (80 | ) |  |  | 2,659 |  |  |  | (838 | )
Fiscal transparency |  |  | (168 | ) |  |  | 227 |  |  |  | - |
Tax inflation adjustment |  |  | (8,184 | ) |  |  | (3,133 | ) |  |  | (5,388 | )
Income tax from continuing operations |  |  | (21,673 | ) |  |  | (10,065 | ) |  |  | 6,760 |
Schedule of deferred tax assets and liabilities |
|  | June 30, 2021 |  |  | June 30, 2020 |
Deferred income tax asset to be recovered after more than 12 months |  |  | 1,599 |  |  |  | 22,629 |
Deferred income tax asset to be recovered within 12 months |  |  | 4,421 |  |  |  | 1,306 |
Deferred income tax assets |  |  | 6,020 |  |  |  | 23,935 |
|  | June 30, 2021 |  |  | June 30, 2020 |
Deferred income tax liability to be recovered after more than 12 months |  |  | (73,816 | ) |  |  | (86,116 | )
Deferred income tax liability to be recovered within 12 months |  |  | (506 | ) |  |  | (3,012 | )
Deferred income tax liability |  |  | (74,322 | ) |  |  | (89,128 | )
Deferred income tax liabilities, net |  |  | (68,302 | ) |  |  | (65,193 | )
Schedule of movement in the deferred income tax assets and liabilities |
|  | 06.30.20 |  |  | Cumulative translation adjustment |  |  | Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income |  |  | Revaluation surplus reserve |  |  | Deconsolidation |  |  | Incorporation by business combination |  |  | 06.30.21 |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | 445 |  |  |  | 74 |  |  |  | 56 |  |  |  | - |  |  |  | (64 | ) |  |  | - |  |  |  | 511 |
Trade and other payables |  |  | 7,986 |  |  |  | 2,436 |  |  |  | (49 | ) |  |  | - |  |  |  | (9,621 | ) |  |  | - |  |  |  | 752 |
Tax loss carry-forwards |  |  | 12,836 |  |  |  | 2,320 |  |  |  | (5,884 | ) |  |  | - |  |  |  | (9,039 | ) |  |  | - |  |  |  | 233 |
Borrowings |  |  | 231 |  |  |  | - |  |  |  | 845 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,076 |
Trade and other receivables |  |  | 99 |  |  |  | - |  |  |  | 2,837 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,936 |
Others |  |  | 2,338 |  |  |  | 522 |  |  |  | (267 | ) |  |  | - |  |  |  | (2,119 | ) |  |  | 38 |  |  |  | 512 |
Subtotal assets |  |  | 23,935 |  |  |  | 5,352 |  |  |  | (2,462 | ) |  |  | - |  |  |  | (20,843 | ) |  |  | 38 |  |  |  | 6,020 |
Liabilities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Investment properties and Property, plant and equipment |  |  | (77,595 | ) |  |  | (1,492 | ) |  |  | (7,211 | ) |  |  | (83 | ) |  |  | 28,563 |  |  |  | - |  |  |  | (57,818 | )
Trade and other receivables |  |  | (1,385 | ) |  |  | - |  |  |  | (1,904 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (3,289 | )
Investments |  |  | (107 | ) |  |  | - |  |  |  | 104 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (3 | )
Tax inflation adjustment |  |  | (6,491 | ) |  |  | - |  |  |  | (6,509 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (13,000 | )
Borrowings |  |  | (1,433 | ) |  |  | (475 | ) |  |  | 94 |  |  |  | - |  |  |  | 1,816 |  |  |  | - |  |  |  | 2 |
Intangible assets |  |  | (3,595 | ) |  |  | (1,179 | ) |  |  | 168 |  |  |  | - |  |  |  | 4,531 |  |  |  | - |  |  |  | (75 | )
Others |  |  | 1,478 |  |  |  | (525 | ) |  |  | (2,718 | ) |  |  | - |  |  |  | 1,626 |  |  |  | - |  |  |  | (139 | )
Subtotal liabilities |  |  | (89,128 | ) |  |  | (3,671 | ) |  |  | (17,976 | ) |  |  | (83 | ) |  |  | 36,536 |  |  |  | - |  |  |  | (74,322 | )
Assets (Liabilities), net |  |  | (65,193 | ) |  |  | 1,681 |  |  |  | (20,438 | ) |  |  | (83 | ) |  |  | 15,693 |  |  |  | 38 |  |  |  | (68,302 | )
|  | 06.30.19 |  |  | Cumulative translation adjustment |  |  | Charged / (Credited) to the Consolidated Statements of Income and Other Comprehensive Income |  |  | Revaluation surplus reserve |  |  | Charged / (Credited) to the revaluation surplus reserve |  |  | Deconsolidation |  |  | Incorporation by business combination |  |  | 06.30.20 |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | 255 |  |  |  | 1,524 |  |  |  | (1,334 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 445 |
Investments |  |  | 9 |  |  |  | - |  |  |  | (9 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Trade and other payables |  |  | 8,600 |  |  |  | 1,289 |  |  |  | (1,256 | ) |  |  | - |  |  |  | - |  |  |  | (647 | ) |  |  | - |  |  |  | 7,986 |
Tax loss carry-forwards |  |  | 10,479 |  |  |  | 1,560 |  |  |  | 922 |  |  |  | - |  |  |  | - |  |  |  | (125 | ) |  |  | - |  |  |  | 12,836 |
Others |  |  | 1,805 |  |  |  | 250 |  |  |  | 613 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,668 |
Subtotal assets |  |  | 21,148 |  |  |  | 4,623 |  |  |  | (1,064 | ) |  |  | - |  |  |  | - |  |  |  | (772 | ) |  |  | - |  |  |  | 23,935 |
Liabilities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Investment properties and Property, plant and equipment |  |  | (87,425 | ) |  |  | (260 | ) |  |  | (11,864 | ) |  |  | (137 | ) |  |  | 539 |  |  |  | 22,489 |  |  |  | (937 | ) |  |  | (77,595 | )
Trade and other receivables |  |  | (1,335 | ) |  |  | - |  |  |  | (50 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,385 | )
Investments |  |  | (197 | ) |  |  | - |  |  |  | 90 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (107 | )
Tax inflation adjustment |  |  | (4,532 | ) |  |  | - |  |  |  | (1,959 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (6,491 | )
Borrowings |  |  | (1,589 | ) |  |  | (424 | ) |  |  | 580 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,433 | )
Intangible assets |  |  | (3,402 | ) |  |  | (768 | ) |  |  | 575 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (3,595 | )
Others |  |  | (802 | ) |  |  | (804 | ) |  |  | 3,722 |  |  |  | - |  |  |  | - |  |  |  | (273 | ) |  |  | (365 | ) |  |  | 1,478 |
Subtotal liabilities |  |  | (99,282 | ) |  |  | (2,256 | ) |  |  | (8,906 | ) |  |  | (137 | ) |  |  | 539 |  |  |  | 22,216 |  |  |  | (1,302 | ) |  |  | (89,128 | )
Assets (Liabilities), net |  |  | (78,134 | ) |  |  | 2,367 |  |  |  | (9,970 | ) |  |  | (137 | ) |  |  | 539 |  |  |  | 21,444 |  |  |  | (1,302 | ) |  |  | (65,193 | )
Schedule of tax loss carry forward |
Date |  | Total |
2024 |  |  | 31 |
2025 |  |  | 477 |
2026 |  |  | 157 |
Total |  |  | 665 |

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