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Taxes (Tables)

12 Months Ended

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