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Cash flow information (Tables)
 12 Months Ended
Jun. 30, 2022
Schedule of cash flows generated

 

 

Note

 

 

06.30.2022

 

 

06.30.2021

 

 

06.30.2020

 

Profit / (loss) for the year

 

 

 

 

 

34,892

 

 

 

(61,641)

 

 

58,461

 

Profit for the year from discontinued operations

 

 

 

 

 

-

 

 

 

14,633

 

 

 

8,112

 

Adjustments for:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income tax

 

 

21

 

 

 

2,770

 

 

 

35,540

 

 

 

16,505

 

Amortization and depreciation

 

 

24

 

 

 

931

 

 

 

1,051

 

 

 

1,174

 

Net (gain) / loss from fair value adjustment of investment properties

 

 

 

 

 

 

(13,650)

 

 

12,742

 

 

 

(83,080)

Gain from disposal of associates

 

 

 

 

 

 

-

 

 

 

(61)

 

 

-

 

Financial results, net

 

 

 

 

 

 

(14,298)

 

 

(10,840)

 

 

32,366

 

Provisions and allowances

 

 

 

 

 

 

1,560

 

 

 

1,846

 

 

 

2,035

 

Share of loss / (profit) of associates and joint ventures

 

 

8

 

 

 

355

 

 

 

7,182

 

 

 

(17,787)

Changes in operating assets and liabilities:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

(Increase) / decrease in inventories

 

 

 

 

 

 

(7)

 

 

43

 

 

 

10

 

Decrease / (increase) in trading properties

 

 

 

 

 

 

89

 

 

 

(46)

 

 

(971)

Increase in restricted assets

 

 

 

 

 

 

-

 

 

 

-

 

 

 

(2,870)

(Increase) / decrease in trade and other receivables

 

 

 

 

 

 

(31)

 

 

2,483

 

 

 

4,680

 

Increase / (decrease) in trade and other payables

 

 

 

 

 

 

624

 

 

 

(5,553)

 

 

(735)

Increase / (decrease) in salaries and social security liabilities

 

 

 

 

 

 

31

 

 

 

87

 

 

 

(476)

Decrease in provisions

 

 

 

 

 

 

(97)

 

 

(176)

 

 

(1,309)

Net cash generated by / (used in) continuing operating activities before income tax paid

 

 

 

 

 

 

13,169

 

 

 

(2,710)

 

 

16,115

 

Net cash generated by discontinued operating activities before income tax paid

 

 

 

 

 

 

-

 

 

 

5,577

 

 

 

62,117

 

Net cash generated by operating activities before income tax paid

 

 

 

 

 

 

13,169

 

 

 

2,867

 

 

 

78,232

 
Schedule of reclassification of assets and liabilities held for sale

 

 

June 30, 2022

 

 

June 30, 2021

 

 

June 30, 2020

 

Investment properties

 

 

-

 

 

 

192,757

 

 

 

383,250

 

Property, plant and equipment

 

 

-

 

 

 

78,694

 

 

 

(12,432)

Trading properties

 

 

-

 

 

 

12,610

 

 

 

382

 

Intangible assets

 

 

-

 

 

 

59,929

 

 

 

7,940

 

Investments in associates and joint ventures

 

 

-

 

 

 

79,438

 

 

 

6,200

 

Deferred income tax assets

 

 

-

 

 

 

931

 

 

 

-

 

Restricted assets

 

 

-

 

 

 

13,775

 

 

 

526

 

Income tax and MPIT credit

 

 

-

 

 

 

699

 

 

 

108

 

Trade and other receivables

 

 

-

 

 

 

115,924

 

 

 

(22,298)

Right-of-use assets

 

 

-

 

 

 

42,394

 

 

 

(9,795)

Investments in financial assets

 

 

-

 

 

 

51,889

 

 

 

33,359

 

Derivative financial instruments

 

 

-

 

 

 

603

 

 

 

(92)

Inventories

 

 

-

 

 

 

7,727

 

 

 

(6,166)

Group of assets held for sale

 

 

-

 

 

 

90,236

 

 

 

-

 

Borrowings

 

 

-

 

 

 

(697,452)

 

 

(216,942)

Lease liabilities

 

 

-

 

 

 

(38,857)

 

 

-

 

Deferred income tax liabilities

 

 

-

 

 

 

(26,665)

 

 

(49,767)

Trade and other payables

 

 

-

 

 

 

(50,426)

 

 

5,697

 

Lease liabilities

 

 

-

 

 

 

-

 

 

 

5,116

 

Provisions

 

 

-

 

 

 

(11,635)

 

 

141

 

Employee benefits

 

 

-

 

 

 

(1,023)

 

 

264

 

Derivative financial instruments

 

 

-

 

 

 

(1,023)

 

 

-

 

Salaries and social security liabilities

 

 

-

 

 

 

(7,260)

 

 

339

 

Group of liabilities held for sale

 

 

-

 

 

 

(47,235)

 

 

-

 

Income tax expense

 

 

-

 

 

 

(977)

 

 

(264)

Net value of deconsolidated / incorporated assets that do not affect cash

 

 

-

 

 

 

(134,947)

 

 

125,566

 

Cash and cash equivalents

 

 

-

 

 

 

(238,316)

 

 

(14,786)

Non-controlling interest

 

 

-

 

 

 

(102,520)

 

 

124,986

 

Goodwill

 

 

-

 

 

 

-

 

 

 

(927)

Net value of deconsolidated / incorporated assets

 

 

-

 

 

 

(475,783)

 

 

234,839

 

Seller Financed Amount

 

 

-

 

 

 

-

 

 

 

-

 

Net (outflow) / inflow of cash and cash equivalents

 

 

-

 

 

 

(475,783)

 

 

234,839

 
Schedule of detail of significant non-cash transactions

 

 

06.30.2022

 

 

06.30.2021

 

 

06.30.2020

 

Decrease of associates and joint ventures through an increase of assets held for sale

 

 

-

 

 

 

-

 

 

 

5,101

 

Increase of investment properties through a decrease of financial assets

 

 

-

 

 

 

-

 

 

 

685

 

Increase of trading properties through an increase in borrowings

 

 

-

 

 

 

100

 

 

 

30

 

Increase of property, plant and equipment through an increase of trade and other payables

 

 

-

 

 

 

-

 

 

 

1,820

 

Increase of intangible assets through an increase of trade and other payables

 

 

12

 

 

 

-

 

 

 

1,217

 

Distribution of dividends in shares

 

 

-

 

 

 

1,193

 

 

 

1,451

 

Increase of investment properties through a decrease in trade and other receivables

 

 

-

 

 

 

-

 

 

 

69

 

Issuance of NCN

 

 

4,304

 

 

 

-

 

 

 

-

 

Decrease of property, plant and equipment through an increase of tax receivables and tax debts

 

 

-

 

 

 

136

 

 

 

-

 

Distribution of dividends to non-controlling interest pending payment

 

 

-

 

 

 

-

 

 

 

4,337

 

Decrease in borrowings through a decrease in financial assets

 

 

-

 

 

 

-

 

 

 

6,044

 

Increase in investment properties through an increase in trade and other payables

 

 

185

 

 

 

-

 

 

 

1,751

 

Increase of investment properties through an increase of borrowings

 

 

-

 

 

 

668

 

 

 

247

 

Increase in right-of-use assets through an increase in lease liabilities - Adjustment of opening balances (IFRS 16)

 

 

-

 

 

 

-

 

 

 

34,787

 

Increase in right-of-use assets through an increase in lease liabilities

 

 

-

 

 

 

-

 

 

 

19,929

 

Increase in intangible assets through a decrease in investment in associates

 

 

-

 

 

 

1,340

 

 

 

-

 

Currency translation adjustment

 

 

177

 

 

 

18,748

 

 

 

34,929

 

Increase in investment properties under barter agreements

 

 

3,139

 

 

 

-

 

 

 

-

 

Payment of non-convertible notes

 

 

633

 

 

 

-

 

 

 

-

 

Decrease in lease liabilities through a decrease in trade and other receivables

 

 

3

 

 

 

-

 

 

 

-

 

Decrease in investment properties through an increase in property, plant and equipment

 

 

1,558

 

 

 

-

 

 

 

-

 

Decrease in property, plant and equipment through an increase in investment properties

 

 

600

 

 

 

-

 

 

 

-

 

Decrease in property, plant and equipment through an increase in revaluation surplus

 

 

556

 

 

 

-

 

 

 

-

 

Decrease in revaluation surplus through an increase in deferred income tax liabilities

 

 

195

 

 

 

-

 

 

 

-

 

Increase in intangible assets through an increase salaries and social security liabilities

 

 

26

 

 

 

-

 

 

 

-

 

Increase in investments in associates through a decrease in investments in financial assets

 

 

865

 

 

 

-

 

 

 

-

 

Decrease in borrowings through a decrease in credits for trade and other receivables

 

 

441

 

 

 

-

 

 

 

-

 

Increase in investments in associates and joint ventures through a decrease in investments in financial assets

 

 

45

 

 

 

-

 

 

 

-

 

Capital contributions from non-controlling interest through a decrease of borrowings

 

 

4

 

 

 

-

 

 

 

-

 

Capital contributions from non-controlling interest through an increase in trade and other receivables

 

 

5

 

 

 

-

 

 

 

-