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v3.23.3

Financial instruments by category (Tables) | 12 Months Ended
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Jun. 30, 2023
Financial instruments by category |
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 |  |  |  |  |  |  |  |  |  |
June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) (Note 15) |  |  | 24,152 |  |  |  | - |  |  |  | - |  |  |  | 24,152 |  |  |  | 7,354 |  |  |  | 31,506 |
Investments in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public companies’ securities |  |  | - |  |  |  | 5,046 |  |  |  | - |  |  |  | 5,046 |  |  |  | - |  |  |  | 5,046 |
- Mutual funds |  |  | - |  |  |  | 20,152 |  |  |  | - |  |  |  | 20,152 |  |  |  | - |  |  |  | 20,152 |
- Bonds |  |  | - |  |  |  | 9,215 |  |  |  | - |  |  |  | 9,215 |  |  |  | - |  |  |  | 9,215 |
- Others |  |  | 627 |  |  |  | 1,294 |  |  |  | - |  |  |  | 1,921 |  |  |  | - |  |  |  | 1,921 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Cash at bank and on hand |  |  | 5,254 |  |  |  | - |  |  |  | - |  |  |  | 5,254 |  |  |  | - |  |  |  | 5,254 |
- Short-term investments |  |  | - |  |  |  | 3,481 |  |  |  | - |  |  |  | 3,481 |  |  |  | - |  |  |  | 3,481 |
Total assets |  |  | 30,033 |  |  |  | 39,188 |  |  |  | - |  |  |  | 69,221 |  |  |  | 7,354 |  |  |  | 76,575 |
|  | 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 |  |  |  |  |  |  |  |  |  |
June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liabilities as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables (Note 18) |  |  | 15,215 |  |  |  | - |  |  |  | - |  |  |  | 15,215 |  |  |  | 20,228 |  |  |  | 35,443 |
Borrowings (Note 20) |  |  | 107,941 |  |  |  | - |  |  |  | - |  |  |  | 107,941 |  |  |  | - |  |  |  | 107,941 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Bond futures |  |  | - |  |  |  | 6 |  |  |  | - |  |  |  | 6 |  |  |  | - |  |  |  | 6 |
Total liabilities |  |  | 123,156 |  |  |  | 6 |  |  |  | - |  |  |  | 123,162 |  |  |  | 20,228 |  |  |  | 143,390 |
|  | 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 |  |  |  |  |  |  |  |  |  |
June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) (Note 15) |  |  | 25,993 |  |  |  | - |  |  |  | - |  |  |  | 25,993 |  |  |  | 8,544 |  |  |  | 34,537 |
Investments in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public companies’ securities |  |  | - |  |  |  | 2,902 |  |  |  | - |  |  |  | 2,902 |  |  |  | - |  |  |  | 2,902 |
- Mutual funds |  |  | - |  |  |  | 29,901 |  |  |  | - |  |  |  | 29,901 |  |  |  | - |  |  |  | 29,901 |
- Bonds |  |  | - |  |  |  | 8,205 |  |  |  | - |  |  |  | 8,205 |  |  |  | - |  |  |  | 8,205 |
- Others |  |  | 22 |  |  |  | 571 |  |  |  | - |  |  |  | 593 |  |  |  | - |  |  |  | 593 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Cash at bank and on hand |  |  | 21,591 |  |  |  | - |  |  |  | - |  |  |  | 21,591 |  |  |  | - |  |  |  | 21,591 |
- Short term investments |  |  | - |  |  |  | 5,952 |  |  |  | - |  |  |  | 5,952 |  |  |  | - |  |  |  | 5,952 |
Total assets |  |  | 47,606 |  |  |  | 47,531 |  |  |  | - |  |  |  | 95,137 |  |  |  | 8,544 |  |  |  | 103,681 |
|  | 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 |  |  |  |  |  |  |  |  |  |
June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liabilities as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables (Note 18) |  |  | 9,572 |  |  |  | - |  |  |  | - |  |  |  | 9,572 |  |  |  | 16,472 |  |  |  | 26,044 |
Borrowings (Note 20) |  |  | 161,112 |  |  |  | - |  |  |  | - |  |  |  | 161,112 |  |  |  | - |  |  |  | 161,112 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Swaps |  |  | - |  |  |  | - |  |  |  | 34 |  |  |  | 34 |  |  |  | - |  |  |  | 34 |
Total liabilities |  |  | 170,684 |  |  |  | - |  |  |  | 34 |  |  |  | 170,718 |  |  |  | 16,472 |  |  |  | 187,190 |
Schedule of book value of financial instruments recognized |
|  | 06.30.2023 |  |  | 06.30.2022 |
|  | 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) |  |  | 25,635 |  |  |  | (1,483 | ) |  |  | 24,152 |  |  |  | 27,136 |  |  |  | (1,143 | ) |  |  | 25,993 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 13,732 |  |  |  | 1,483 |  |  |  | 15,215 |  |  |  | 8,429 |  |  |  | 1,143 |  |  |  | 9,572 |
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, 2023 |  |  |  |  |  |  |  |  |
Interest income |  |  | 825 |  |  |  | - |  |  |  | 825 |
Interest expense |  |  | (11,909 | ) |  |  | - |  |  |  | (11,909 | )
Interest expense on lease liabilities |  |  | (222 | ) |  |  | - |  |  |  | (222 | )
Foreign exchange gains, net |  |  | 6,762 |  |  |  | - |  |  |  | 6,762 |
Gain from repurchase of NCN |  |  | 199 |  |  |  | - |  |  |  | 199 |
Fair value gain on financial assets at fair value through profit or loss |  |  | - |  |  |  | 7,407 |  |  |  | 7,407 |
Interest and allowances generated by operating credits |  |  | 661 |  |  |  | - |  |  |  | 661 |
Gain on derivative financial instruments, net |  |  | - |  |  |  | 46 |  |  |  | 46 |
Other finance costs |  |  | (1,895 | ) |  |  | - |  |  |  | (1,895 | )
Total financial instruments (i) |  |  | (5,579 | ) |  |  | 7,453 |  |  |  | 1,874 |
|  | Financial assets / liabilities at amortized cost |  |  | Financial assets / liabilities at fair value through profit or loss |  |  | Total |
June 30, 2022 |  |  |  |  |  |  |  |  |
Interest income |  |  | 998 |  |  |  | - |  |  |  | 998 |
Interest expense |  |  | (17,614 | ) |  |  | - |  |  |  | (17,614 | )
Interest expense on lease liabilities |  |  | (259 | ) |  |  | - |  |  |  | (259 | )
Foreign exchange gains, net |  |  | 31,056 |  |  |  | - |  |  |  | 31,056 |
Gain from repurchase of NCN |  |  | 3,148 |  |  |  | - |  |  |  | 3,148 |
Fair value gain on financial assets at fair value through profit or loss |  |  | - |  |  |  | 3,134 |  |  |  | 3,134 |
Interest and allowances generated by operating credits |  |  | 276 |  |  |  | - |  |  |  | 276 |
Gain on derivative financial instruments, net |  |  | - |  |  |  | 70 |  |  |  | 70 |
Other finance costs |  |  | (996 | ) |  |  | - |  |  |  | (996 | )
Total financial instruments (i) |  |  | 16,609 |  |  |  | 3,204 |  |  |  | 19,813 |
|  | Financial assets / liabilities at amortized cost |  |  | Financial assets / liabilities at fair value through profit or loss |  |  | Total |
June 30, 2021 |  |  |  |  |  |  |  |  |
Interest income |  |  | 1,274 |  |  |  | - |  |  |  | 1,274 |
Interest expense |  |  | (22,658 | ) |  |  | - |  |  |  | (22,658 | )
Interest expense on lease liabilities |  |  | (341 | ) |  |  | - |  |  |  | (341 | )
Foreign exchange gains, net |  |  | 24,818 |  |  |  | - |  |  |  | 24,818 |
Dividend income |  |  | 2 |  |  |  | - |  |  |  | 2 |
Loss from repurchase of NCN |  |  | (336 | ) |  |  | - |  |  |  | (336 | )
Fair value gain on financial assets at fair value through profit or loss |  |  | - |  |  |  | 18,799 |  |  |  | 18,799 |
Interest and allowances generated by operating credits |  |  | 342 |  |  |  | - |  |  |  | 342 |
Loss on derivative financial instruments, net |  |  | - |  |  |  | (1,597 | ) |  |  | (1,597 | )
Other finance costs |  |  | (3,061 | ) |  |  | - |  |  |  | (3,061 | )
Total financial instruments (i) |  |  | 40 |  |  |  | 17,202 |  |  |  | 17,242 |
Schedule of changes in Level 3 instruments |
|  | Investments in financial assets - Others |  |  | Total |
Balances at June 30, 2021 |  |  | 170 |  |  |  | 170 |
Currency translation adjustment |  |  | (17 | ) |  |  | (17 | )
Write off |  |  | (207 | ) |  |  | (207 | )
Gain for the year (i) |  |  | 54 |  |  |  | 54 |
Balances at June 30, 2022 (ii) |  |  | - |  |  |  | - |
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 |  |  | - |

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