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Cash flow information (Tables) | 12 Months Ended
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Jun. 30, 2023
Cash flow information |
Schedule of cash flows generated |
|  |  | Note |  |  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2021 |
Profit / (loss) for the year |  |  |  |  |  | 60,986 |  |  |  | 75,222 |  |  |  | (132,885 | )
Profit for the year from discontinued operations |  |  |  |  |  | - |  |  |  | - |  |  |  | 31,545 |
Adjustments for: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax |  |  | 21 |  |  |  | (64,517 | ) |  |  | 5,971 |  |  |  | 76,617 |
Amortization and depreciation |  |  | 24 |  |  |  | 1,900 |  |  |  | 2,007 |  |  |  | 2,266 |
Loss from disposal of property, plant and equipment |  |  |  |  |  |  | 684 |  |  |  | - |  |  |  | - |
Net loss / (gain) from fair value adjustment of investment properties |  |  |  |  |  |  | 49,145 |  |  |  | (29,427 | ) |  |  | 27,469 |
Impairment of others assets |  |  |  |  |  |  | 34 |  |  |  | - |  |  |  | - |
Realization of currency translation adjustment |  |  |  |  |  |  | (423 | ) |  |  | - |  |  |  | - |
Gain from disposal of associates |  |  |  |  |  |  | - |  |  |  | - |  |  |  | (132 | )
Gain from disposal of trading properties |  |  |  |  |  |  | (2,991 | ) |  |  | - |  |  |  | - |
Financial results, net |  |  |  |  |  |  | (19,307 | ) |  |  | (30,824 | ) |  |  | (23,372 | )
Provisions and allowances |  |  |  |  |  |  | 16,611 |  |  |  | 3,364 |  |  |  | 3,982 |
Share of loss / (profit) of associates and joint ventures |  |  | 8 |  |  |  | (2,622 | ) |  |  | 764 |  |  |  | 15,483 |
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
(Increase) / decrease in inventories |  |  |  |  |  |  | (62 | ) |  |  | (15 | ) |  |  | 93 |
Decrease / (increase) in trading properties |  |  |  |  |  |  | 92 |  |  |  | 192 |  |  |  | (99 | )
(Increase) / decrease in trade and other receivables |  |  |  |  |  |  | (704 | ) |  |  | (67 | ) |  |  | 5,353 |
(Decrease) / increase in trade and other payables |  |  |  |  |  |  | (291 | ) |  |  | 1,345 |  |  |  | (11,971 | )
Increase in salaries and social security liabilities |  |  |  |  |  |  | 920 |  |  |  | 67 |  |  |  | 188 |
Decrease in provisions |  |  |  |  |  |  | (67 | ) |  |  | (209 | ) |  |  | (379 | )
Net cash generated by / (used in) continuing operating activities before income tax paid |  |  |  |  |  |  | 39,388 |  |  |  | 28,390 |  |  |  | (5,842 | )
Net cash generated by discontinued operating activities before income tax paid |  |  |  |  |  |  | - |  |  |  | - |  |  |  | 12,023 |
Net cash generated by operating activities before income tax paid |  |  |  |  |  |  | 39,388 |  |  |  | 28,390 |  |  |  | 6,181 |
Schedule of reclassification of assets and liabilities held for sale |
|  | June 30, 2023 |  |  | June 30, 2022 |  |  | June 30, 2021 |
Investment properties |  |  | - |  |  |  | - |  |  |  | 415,546 |
Property, plant and equipment |  |  | - |  |  |  | - |  |  |  | 169,649 |
Trading properties |  |  | - |  |  |  | - |  |  |  | 27,185 |
Intangible assets |  |  | - |  |  |  | - |  |  |  | 129,195 |
Investments in associates and joint ventures |  |  | - |  |  |  | - |  |  |  | 171,253 |
Deferred income tax assets |  |  | - |  |  |  | - |  |  |  | 2,007 |
Restricted assets |  |  | - |  |  |  | - |  |  |  | 29,696 |
Income tax and MPIT credit |  |  | - |  |  |  | - |  |  |  | 1,507 |
Trade and other receivables |  |  | - |  |  |  | - |  |  |  | 249,909 |
Right-of-use assets |  |  | - |  |  |  | - |  |  |  | 91,393 |
Investments in financial assets |  |  | - |  |  |  | - |  |  |  | 111,862 |
Derivative financial instruments |  |  | - |  |  |  | - |  |  |  | 1,300 |
Inventories |  |  | - |  |  |  | - |  |  |  | 16,658 |
Group of assets held for sale |  |  | - |  |  |  | - |  |  |  | 194,531 |
Borrowings |  |  | - |  |  |  | - |  |  |  | (1,503,569 | )
Lease liabilities |  |  | - |  |  |  | - |  |  |  | (83,768 | )
Deferred income tax liabilities |  |  | - |  |  |  | - |  |  |  | (57,484 | )
Trade and other payables |  |  | - |  |  |  | - |  |  |  | (108,709 | )
Provisions |  |  | - |  |  |  | - |  |  |  | (25,083 | )
Employee benefits |  |  | - |  |  |  | - |  |  |  | (2,205 | )
Derivative financial instruments |  |  | - |  |  |  | - |  |  |  | (2,205 | )
Salaries and social security liabilities |  |  | - |  |  |  | - |  |  |  | (15,651 | )
Group of liabilities held for sale |  |  | - |  |  |  | - |  |  |  | (101,829 | )
Income tax expense |  |  | - |  |  |  | - |  |  |  | (2,106 | )
Net value of deconsolidated assets that do not affect cash |  |  | - |  |  |  | - |  |  |  | (290,918 | )
Cash and cash equivalents |  |  | - |  |  |  | - |  |  |  | (513,762 | )
Non-controlling interest |  |  | - |  |  |  | - |  |  |  | (221,013 | )
Net value of deconsolidated assets |  |  | - |  |  |  | - |  |  |  | (1,025,693 | )
Schedule of detail of significant non-cash transactions |
|  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2021 |
Increase of trading properties through an increase in borrowings |  |  | - |  |  |  | - |  |  |  | 216 |
Increase of intangible assets through an increase of trade and other payables |  |  | - |  |  |  | 26 |  |  |  | - |
Distribution of dividends in shares |  |  | - |  |  |  | - |  |  |  | 2,572 |
Increase in non-convertible notes through a decrease in non-convertible notes |  |  | 45,938 |  |  |  | 9,279 |  |  |  | - |
Decrease of property, plant and equipment through an increase of tax receivables and tax payables |  |  | - |  |  |  | - |  |  |  | 293 |
Increase in investment properties through an increase in trade and other payables |  |  | 143 |  |  |  | 399 |  |  |  | - |
Increase of investment properties through an increase of borrowings |  |  | - |  |  |  | - |  |  |  | 1,440 |
Increase in intangible assets through a decrease in investment in associates |  |  | - |  |  |  | - |  |  |  | 2,889 |
Currency translation adjustment |  |  | 1,286 |  |  |  | 379 |  |  |  | 40,417 |
Increase in investment properties under barter agreements |  |  | - |  |  |  | 6,767 |  |  |  | - |
Payment of non-convertible notes |  |  | - |  |  |  | 1,365 |  |  |  | - |
Decrease in lease liabilities through a decrease in trade and other receivables |  |  | - |  |  |  | 6 |  |  |  | - |
Decrease in investment properties through an increase in property, plant and equipment |  |  | 23 |  |  |  | 3,359 |  |  |  | - |
Decrease in property, plant and equipment through an increase in investment properties |  |  | 3,210 |  |  |  | 1,293 |  |  |  | - |
Decrease in property, plant and equipment through an increase in revaluation surplus |  |  | 266 |  |  |  | 1,199 |  |  |  | - |
Decrease in revaluation surplus through an increase in deferred income tax liabilities |  |  | - |  |  |  | 420 |  |  |  | - |
Increase in intangible assets through an increase salaries and social security liabilities |  |  | - |  |  |  | 56 |  |  |  | - |
Increase in investments in associates through a decrease in investments in financial assets |  |  | - |  |  |  | 1,865 |  |  |  | - |
Decrease in borrowings through a decrease in trade and other receivables |  |  | - |  |  |  | 951 |  |  |  | - |
Increase in investments in associates and joint ventures through a decrease in trade and other receivables |  |  | 31 |  |  |  | - |  |  |  | - |
Increase in investments in associates and joint ventures through a decrease in investments in financial assets |  |  | - |  |  |  | 97 |  |  |  | - |
Capital contributions from non-controlling interest through a decrease of borrowings |  |  | - |  |  |  | 9 |  |  |  | - |
Capital contributions from non-controlling interest through an increase in trade and other receivables |  |  | - |  |  |  | 11 |  |  |  | - |
Decrease of trading properties through an increase in intangible assets |  |  | 1,272 |  |  |  | - |  |  |  | - |
Decrease in investments in financial assets through a decrease in trade and other payables |  |  | 368 |  |  |  | - |  |  |  | - |
Decrease in dividends receivables through an increase in investments in financial assets |  |  | 13 |  |  |  | - |  |  |  | - |
Decrease in Shareholders’ Equity through a decrease in trade and other receivables |  |  | 1,695 |  |  |  | - |  |  |  | - |
Decrease in investment properties through a decrease in investments in financial assets |  |  | 78 |  |  |  | - |  |  |  | - |
Decrease in Shareholders’ Equity through a decrease in investments in financial assets |  |  | 2,536 |  |  |  | - |  |  |  | - |
Increase in right-of-use assets through a decrease in lease liabilities |  |  | 451 |  |  |  | - |  |  |  | - |
Increase of investments in financial assets through a decrease in trade and other receivables |  |  | 580 |  |  |  | - |  |  |  | - |
Decrease of intangible assets through an increase in investment properties |  |  | 53 |  |  |  | - |  |  |  | - |
Decrease of intangible assets through an increase in trading properties |  |  | 147 |  |  |  | - |  |  |  | - |
Increase of investment properties through a decrease in trade and other receivables |  |  | 46 |  |  |  | - |  |  |  | - |
Decrease in Shareholders’ Equity through an increase in trade and other payables |  |  | 191 |  |  |  | - |  |  |  | - |
Increase of investment properties through a decrease in trading properties |  |  | 579 |  |  |  | - |  |  |  | - |
Decrease in borrowings through a decrease in trading properties |  |  | 338 |  |  |  | - |  |  |  | - |

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