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v3.22.2.2

Taxes (Tables) | 12 Months Ended
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Jun. 30, 2022
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, 2022 |  |  | June 30, 2021 |  |  | June 30, 2020 |
Current income tax |  |  | (16,508 | ) |  |  | (1,571 | ) |  |  | (633 | )
Deferred income tax |  |  | 13,738 |  |  |  | (33,969 | ) |  |  | (15,539 | )
Minimum presumed income tax |  |  | - |  |  |  | - |  |  |  | (333 | )
Income tax from continuing operations |  |  | (2,770 | ) |  |  | (35,540 | ) |  |  | (16,505 | )
Schedule of statutory taxes rates |
Tax jurisdiction |  | Income tax rate |
Argentina |  | 25% - 35% |
Uruguay |  | 0% - 25% |
U.S.A. |  | 0% - 40% |
Bermuda / British Virgin Islands / Netherlands |  | 0% |
Israel |  | 23% - 24% |
Schedule of reconciliation of income tax expense |
|  | June 30, 2022 |  |  | June 30, 2021 |  |  | June 30, 2020 |
(Profit) / loss from continuing operations at tax rate applicable in the respective countries |  |  | (13,080 | ) |  |  | 3,442 |  |  |  | (26,437 | )
Permanent differences: |  |  |  |  |  |  |  |  |  |  |  |
Share of (profit) / loss of associates and joint ventures |  |  | (155 | ) |  |  | (2,155 | ) |  |  | 2,189 |
Tax loss carryforwards recovery / (unrecognized tax loss carryforwards) |  |  | 4,649 |  |  |  | (3,872 | ) |  |  | (2,055 | )
Inflation adjustment permanent difference |  |  | 15,637 |  |  |  | 5,774 |  |  |  | 4,088 |
Tax rate differential |  |  | - |  |  |  | (24,902 | ) |  |  | 6,115 |
Non-taxable profit, non-deductible expenses and others |  |  | (328 | ) |  |  | (131 | ) |  |  | 4,360 |
Fiscal transparency |  |  | - |  |  |  | (275 | ) |  |  | 372 |
Tax inflation adjustment |  |  | (9,493 | ) |  |  | (13,421 | ) |  |  | (5,137 | )
Income tax from continuing operations |  |  | (2,770 | ) |  |  | (35,540 | ) |  |  | (16,505 | )
Schedule of deferred tax assets and liabilities |
|  | June 30, 2022 |  |  | June 30, 2021 |
Deferred income tax asset to be recovered after more than 12 months |  |  | 963 |  |  |  | 2,622 |
Deferred income tax asset to be recovered within 12 months |  |  | 1,031 |  |  |  | 7,250 |
Deferred income tax assets |  |  | 1,994 |  |  |  | 9,872 |
|  | June 30, 2022 |  |  | June 30, 2021 |
Deferred income tax liability to be recovered after more than 12 months |  |  | (100,056 | ) |  |  | (121,046 | )
Deferred income tax liability to be recovered within 12 months |  |  | (452 | ) |  |  | (830 | )
Deferred income tax liability |  |  | (100,508 | ) |  |  | (121,876 | )
Deferred income tax liabilities, net |  |  | (98,514 | ) |  |  | (112,004 | )
Schedule of movement in the deferred income tax assets and liabilities |
|  | 06.30.21 |  |  | Charged / (Credited) to the statements of income |  |  | Revaluation surplus reserve |  |  | 06.30.22 |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Investment properties and Property, plant and equipment |  |  | 838 |  |  |  | (793 | ) |  |  | - |  |  |  | 45 |
Trade and other payables |  |  | 1,234 |  |  |  | 279 |  |  |  | - |  |  |  | 1,513 |
Tax loss carry-forwards |  |  | 382 |  |  |  | 82 |  |  |  | - |  |  |  | 464 |
Borrowings |  |  | 1,765 |  |  |  | (1,594 | ) |  |  | - |  |  |  | 171 |
Trade and other receivables |  |  | 4,814 |  |  |  | (5,008 | ) |  |  | - |  |  |  | (194 | )
Others |  |  | 839 |  |  |  | (844 | ) |  |  | - |  |  |  | (5 | )
Subtotal assets |  |  | 9,872 |  |  |  | (7,878 | ) |  |  | - |  |  |  | 1,994 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment properties and Property, plant and equipment |  |  | (94,812 | ) |  |  | 5,809 |  |  |  | (248 | ) |  |  | (89,251 | )
Trade and other receivables |  |  | (5,393 | ) |  |  | 5,011 |  |  |  | - |  |  |  | (382 | )
Investments |  |  | (4 | ) |  |  | (27 | ) |  |  | - |  |  |  | (31 | )
Tax inflation adjustment |  |  | (21,318 | ) |  |  | 11,106 |  |  |  | - |  |  |  | (10,212 | )
Borrowings |  |  | 3 |  |  |  | (3 | ) |  |  | - |  |  |  | - |
Intangible assets |  |  | (123 | ) |  |  | (557 | ) |  |  | - |  |  |  | (680 | )
Others |  |  | (229 | ) |  |  | 277 |  |  |  | - |  |  |  | 48 |
Subtotal liabilities |  |  | (121,876 | ) |  |  | 21,616 |  |  |  | (248 | ) |  |  | (100,508 | )
Assets (Liabilities), net |  |  | (112,004 | ) |  |  | 13,738 |  |  |  | (248 | ) |  |  | (98,514 | )
|  | 06.30.20 |  |  | Currency 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 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment properties and Property, plant and equipment |  |  | 730 |  |  |  | 121 |  |  |  | 92 |  |  |  | - |  |  |  | (105 | ) |  |  | - |  |  |  | 838 |
Trade and other payables |  |  | 13,096 |  |  |  | 3,995 |  |  |  | (80 | ) |  |  | - |  |  |  | (15,777 | ) |  |  | - |  |  |  | 1,234 |
Tax loss carry-forwards |  |  | 21,049 |  |  |  | 3,804 |  |  |  | (9,649 | ) |  |  | - |  |  |  | (14,822 | ) |  |  | - |  |  |  | 382 |
Borrowings |  |  | 379 |  |  |  | - |  |  |  | 1,386 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,765 |
Trade and other receivables |  |  | 162 |  |  |  | - |  |  |  | 4,652 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,814 |
Others |  |  | 3,834 |  |  |  | 856 |  |  |  | (438 | ) |  |  | - |  |  |  | (3,475 | ) |  |  | 62 |  |  |  | 839 |
Subtotal assets |  |  | 39,250 |  |  |  | 8,776 |  |  |  | (4,037 | ) |  |  | - |  |  |  | (34,179 | ) |  |  | 62 |  |  |  | 9,872 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment properties and Property, plant and equipment |  |  | (127,242 | ) |  |  | (2,447 | ) |  |  | (11,825 | ) |  |  | (136 | ) |  |  | 46,838 |  |  |  | - |  |  |  | (94,812 | )
Trade and other receivables |  |  | (2,271 | ) |  |  | - |  |  |  | (3,122 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (5,393 | )
Investments |  |  | (175 | ) |  |  | - |  |  |  | 171 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4 | )
Tax inflation adjustment |  |  | (10,644 | ) |  |  | - |  |  |  | (10,674 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (21,318 | )
Borrowings |  |  | (2,350 | ) |  |  | (779 | ) |  |  | 154 |  |  |  | - |  |  |  | 2,978 |  |  |  | - |  |  |  | 3 |
Intangible assets |  |  | (5,895 | ) |  |  | (1,934 | ) |  |  | 275 |  |  |  | - |  |  |  | 7,431 |  |  |  | - |  |  |  | (123 | )
Others |  |  | 2,424 |  |  |  | (862 | ) |  |  | (4,457 | ) |  |  | - |  |  |  | 2,666 |  |  |  | - |  |  |  | (229 | )
Subtotal liabilities |  |  | (146,153 | ) |  |  | (6,022 | ) |  |  | (29,478 | ) |  |  | (136 | ) |  |  | 59,913 |  |  |  | - |  |  |  | (121,876 | )
Assets (Liabilities), net |  |  | (106,903 | ) |  |  | 2,754 |  |  |  | (33,515 | ) |  |  | (136 | ) |  |  | 25,734 |  |  |  | 62 |  |  |  | (112,004 | )
Schedule of tax loss carry forward |
Date |  | Total |
2022 |  |  | 9 |
2023 |  |  | 130 |
2024 |  |  | 261 |
2025 |  |  | 441 |
2026 |  |  | 308 |
2027 |  |  | 747 |
Total |  |  | 1,896 |

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