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v3.22.2.2

Financial instruments by category (Tables) | 12 Months Ended
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Jun. 30, 2022
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, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) |  |  | 12,057 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12,057 |  |  |  | 3,963 |  |  |  | 16,020 |
Investments in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public companies’ securities |  |  | - |  |  |  | 1,346 |  |  |  | - |  |  |  | - |  |  |  | 1,346 |  |  |  | - |  |  |  | 1,346 |
- Mutual fonds |  |  | - |  |  |  | 13,870 |  |  |  | - |  |  |  | - |  |  |  | 13,870 |  |  |  | - |  |  |  | 13,870 |
- Bonds |  |  | - |  |  |  | 3,806 |  |  |  | - |  |  |  | - |  |  |  | 3,806 |  |  |  | - |  |  |  | 3,806 |
- Others |  |  | 10 |  |  |  | 265 |  |  |  | - |  |  |  | - |  |  |  | 275 |  |  |  | - |  |  |  | 275 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Cash at bank and on hand |  |  | 10,015 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10,015 |  |  |  | - |  |  |  | 10,015 |
- Short-term investments |  |  | - |  |  |  | 2,761 |  |  |  | - |  |  |  | - |  |  |  | 2,761 |  |  |  | - |  |  |  | 2,761 |
Total assets |  |  | 22,082 |  |  |  | 22,048 |  |  |  | - |  |  |  | - |  |  |  | 44,130 |  |  |  | 3,963 |  |  |  | 48,093 |
|  | 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, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liabilities as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 4,440 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,440 |  |  |  | 7,641 |  |  |  | 12,081 |
Borrowings |  |  | 74,734 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 74,734 |  |  |  | - |  |  |  | 74,734 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Swaps |  |  | - |  |  |  | - |  |  |  | 16 |  |  |  | - |  |  |  | 16 |  |  |  | - |  |  |  | 16 |
Total liabilities |  |  | 79,174 |  |  |  | - |  |  |  | 16 |  |  |  | - |  |  |  | 79,190 |  |  |  | 7,641 |  |  |  | 86,831 |
|  | 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) |  |  | 11,858 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 11,858 |  |  |  | 8,104 |  |  |  | 19,962 |
Investments in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public companies’ securities |  |  | - |  |  |  | 1,600 |  |  |  | - |  |  |  | - |  |  |  | 1,600 |  |  |  | - |  |  |  | 1,600 |
- Bonds |  |  | - |  |  |  | 4,446 |  |  |  | - |  |  |  | - |  |  |  | 4,446 |  |  |  | - |  |  |  | 4,446 |
- Investments in financial assets with quotation |  |  | 16 |  |  |  | 1,048 |  |  |  | - |  |  |  | 79 |  |  |  | 1,143 |  |  |  | - |  |  |  | 1,143 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Cash at bank and on hand |  |  | 1,850 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,850 |  |  |  | - |  |  |  | 1,850 |
- Short term investments |  |  | - |  |  |  | 1,317 |  |  |  | - |  |  |  | - |  |  |  | 1,317 |  |  |  | - |  |  |  | 1,317 |
Total assets |  |  | 13,724 |  |  |  | 8,411 |  |  |  | - |  |  |  | 79 |  |  |  | 22,214 |  |  |  | 8,104 |  |  |  | 30,318 |
|  | 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 |  |  | 4,729 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,729 |  |  |  | 5,913 |  |  |  | 10,642 |
Borrowings |  |  | 101,887 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 101,887 |  |  |  | - |  |  |  | 101,887 |
Derivative financial instruments: |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Swaps |  |  | - |  |  |  | - |  |  |  | 94 |  |  |  | - |  |  |  | 94 |  |  |  | - |  |  |  | 94 |
Total liabilities |  |  | 106,616 |  |  |  | - |  |  |  | 94 |  |  |  | - |  |  |  | 106,710 |  |  |  | 5,913 |  |  |  | 112,623 |
Schedule of book value of financial instruments recognized |
|  | As of June 30, 2022 |  |  | As of June 30, 2021 |
|  | 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) |  |  | 12,587 |  |  |  | (530 | ) |  |  | 12,057 |  |  |  | 15,221 |  |  |  | (3,363 | ) |  |  | 11,858 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 3,910 |  |  |  | 530 |  |  |  | 4,440 |  |  |  | 1,366 |  |  |  | 3,363 |  |  |  | 4,729 |
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, 2022 |  |  |  |  |  |  |  |  |
Interest income |  |  | 463 |  |  |  | - |  |  |  | 463 |
Interest expense |  |  | (8,171 | ) |  |  | - |  |  |  | (8,171 | )
Interest expense on lease liabilities |  |  | (120 | ) |  |  | - |  |  |  | (120 | )
Foreign exchange gains, net |  |  | 14,406 |  |  |  | - |  |  |  | 14,406 |
Gain from repurchase of NCN |  |  | 1,460 |  |  |  | - |  |  |  | 1,460 |
Fair value gain on financial assets at fair value through profit or loss |  |  | - |  |  |  | 1,454 |  |  |  | 1,454 |
Interest and discount generated by operating credits |  |  | 128 |  |  |  | - |  |  |  | 128 |
Gain on derivative financial instruments, net |  |  | - |  |  |  | 33 |  |  |  | 33 |
Other finance costs |  |  | (463 | ) |  |  | - |  |  |  | (463 | )
Total financial instruments (i) |  |  | 7,703 |  |  |  | 1,487 |  |  |  | 9,190 |
|  | Financial assets / liabilities at amortized cost |  |  | Financial assets / liabilities at fair value through profit or loss |  |  | Total |
June 30, 2021 |  |  |  |  |  |  |  |  |
Interest income |  |  | 591 |  |  |  | - |  |  |  | 591 |
Interest expense |  |  | (10,511 | ) |  |  | - |  |  |  | (10,511 | )
Interest expense on lease liabilities |  |  | (158 | ) |  |  | - |  |  |  | (158 | )
Foreign exchange gains, net |  |  | 11,512 |  |  |  | - |  |  |  | 11,512 |
Dividend income |  |  | 1 |  |  |  | - |  |  |  | 1 |
Loss from repurchase of NCN |  |  | (156 | ) |  |  | - |  |  |  | (156 | )
Fair value gain on financial assets at fair value through profit or loss |  |  | - |  |  |  | 8,720 |  |  |  | 8,720 |
Interest and discount generated by operating credits |  |  | 157 |  |  |  | - |  |  |  | 157 |
Loss on derivative financial instruments, net |  |  | - |  |  |  | (740 | ) |  |  | (740 | )
Other finance costs |  |  | (1,420 | ) |  |  | - |  |  |  | (1,420 | )
Total financial instruments (i) |  |  | 16 |  |  |  | 7,980 |  |  |  | 7,996 |
|  | Financial assets / liabilities at amortized cost |  |  | Financial assets / liabilities at fair value through profit or loss |  |  | Total |
June 30, 2020 |  |  |  |  |  |  |  |  |
Interest income |  |  | 491 |  |  |  | - |  |  |  | 491 |
Interest expense |  |  | (14,114 | ) |  |  | - |  |  |  | (14,114 | )
Interest expense on lease liabilities |  |  | (133 | ) |  |  | - |  |  |  | (133 | )
Foreign exchange gains, net |  |  | (15,386 | ) |  |  | - |  |  |  | (15,386 | )
Dividend income |  |  | 34 |  |  |  | - |  |  |  | 34 |
Gain from repurchase of NCN |  |  | 228 |  |  |  | - |  |  |  | 228 |
Fair value gain on financial assets at fair value through profit or loss |  |  | - |  |  |  | 828 |  |  |  | 828 |
Interest and discount generated by operating credits |  |  | 417 |  |  |  | - |  |  |  | 417 |
Loss on derivative financial instruments, net |  |  | - |  |  |  | (901 | ) |  |  | (901 | )
Other finance costs |  |  | (923 | ) |  |  | - |  |  |  | (923 | )
Total financial instruments (i) |  |  | (29,386 | ) |  |  | (73 | ) |  |  | (29,459 | )
Schedule of changes in Level 3 instruments |
|  | Derivative financial instruments - Forwards |  |  | Investments in financial assets - Private companies' securities |  |  | Investments in financial assets - Others |  |  | Derivative financial instruments |  |  | Total |
Balances at June 30, 2020 |  |  | (49 | ) |  |  | 7,164 |  |  |  | 571 |  |  |  | 349 |  |  |  | 8,035 |
Deconsolidation |  |  | 49 |  |  |  | (7,164 | ) |  |  | (500 | ) |  |  | (349 | ) |  |  | (7,964 | )
Currency translation adjustment |  |  | - |  |  |  | - |  |  |  | (7 | ) |  |  | - |  |  |  | (7 | )
Gain for the year (i) |  |  | - |  |  |  | - |  |  |  | 15 |  |  |  | - |  |  |  | 15 |
Balances at June 30, 2021 |  |  | - |  |  |  | - |  |  |  | 79 |  |  |  | - |  |  |  | 79 |
Currency translation adjustment |  |  | - |  |  |  | - |  |  |  | (8 | ) |  |  | - |  |  |  | (8 | )
Write off |  |  | - |  |  |  | - |  |  |  | (96 | ) |  |  | - |  |  |  | (96 | )
Gain for the year (i) |  |  | - |  |  |  | - |  |  |  | 25 |  |  |  | - |  |  |  | 25 |
Balances at June 30, 2022 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
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 |
Derivative financial instruments Swaps |  | Theoretical price |  | Underlying asset price and volatility |  | Level 2 and 3 |  |  | - |

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