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Financial instruments by category (Tables)

12 Months Ended

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			-