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v3.23.3

Taxes (Tables) | 12 Months Ended
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Jun. 30, 2023
Schedule of provision for group income tax |
|  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2021 |
Current income tax (i) |  |  | 18,531 |  |  |  | (35,588 | ) |  |  | (3,387 | )
Deferred income tax |  |  | 45,986 |  |  |  | 29,617 |  |  |  | (73,230 | )
Income tax from continuing operations |  |  | 64,517 |  |  |  | (5,971 | ) |  |  | (76,617 | )
Schedule of statutory taxes rates |
Tax jurisdiction |  | Income tax rate |
Argentina |  | 25% - 35% |
Uruguay |  | 0% - 25% |
U.S.A |  | 0% - 21% |
Bermuda / British Virgin Islands / Netherlands |  | 0% |
Israel |  | 23% - 24% |
Schedule of reconciliation of income tax expense |
|  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2021 |
Loss / (profit) from continuing operations at tax rate applicable in the respective countries (i) |  |  | 1,003 |  |  |  | (28,198 | ) |  |  | 7,420 |
Permanent differences: |  |  |  |  |  |  |  |  |  |  |  |
Share of loss / (profit) of associates and joint ventures |  |  | 305 |  |  |  | (334 | ) |  |  | (4,646 | )
(Unrecognized tax loss carryforwards) / tax loss carryforwards recovery |  |  | (543 | ) |  |  | 10,022 |  |  |  | (8,347 | )
Inflation adjustment permanent difference (IAS 29) |  |  | 27,740 |  |  |  | 33,710 |  |  |  | 12,448 |
Tax rate differential |  |  | - |  |  |  | - |  |  |  | (53,684 | )
Difference between provision and tax return (ii) |  |  | 10,955 |  |  |  | (179 | ) |  |  | 962 |
Non-taxable profit, non-deductible expenses and others |  |  | 373 |  |  |  | (527 | ) |  |  | (1,244 | )
Fiscal transparency |  |  | - |  |  |  | - |  |  |  | (593 | )
Tax inflation adjustment |  |  | 24,684 |  |  |  | (20,465 | ) |  |  | (28,933 | )
Income tax from continuing operations |  |  | 64,517 |  |  |  | (5,971 | ) |  |  | (76,617 | )
Schedule of deferred tax assets and liabilities |
|  | 06.30.2023 |  |  | 06.30.2022 |
Deferred income tax asset to be recovered after more than 12 months |  |  | 4,097 |  |  |  | 2,076 |
Deferred income tax asset to be recovered within 12 months |  |  | 4,512 |  |  |  | 2,223 |
Deferred income tax assets |  |  | 8,609 |  |  |  | 4,299 |
|  | 06.30.2023 |  |  | 06.30.2022 |
Deferred income tax liability to be recovered after more than 12 months |  |  | (171,317 | ) |  |  | (215,702 | )
Deferred income tax liability to be recovered within 12 months |  |  | (3,683 | ) |  |  | (974 | )
Deferred income tax liability |  |  | (175,000 | ) |  |  | (216,676 | )
Deferred income tax liabilities, net |  |  | (166,391 | ) |  |  | (212,377 | )
Schedule of movement in the deferred income tax assets and liabilities |
|  | 06.30.2022 |  |  | Charged / (Credited) to the Consolidated Statement of Income and Other Comprehensive Income |  |  | 06.30.2023 |
Assets |  |  |  |  |  |  |  |  |
Investment properties and Property, plant and equipment |  |  | 97 |  |  |  | (50 | ) |  |  | 47 |
Trade and other payables |  |  | 3,261 |  |  |  | 2,215 |  |  |  | 5,476 |
Tax loss carry-forwards |  |  | 1,001 |  |  |  | 1,761 |  |  |  | 2,762 |
Borrowings |  |  | 369 |  |  |  | (357 | ) |  |  | 12 |
Trade and other receivables |  |  | (418 | ) |  |  | 408 |  |  |  | (10 | )
Others |  |  | (11 | ) |  |  | 333 |  |  |  | 322 |
Subtotal assets |  |  | 4,299 |  |  |  | 4,310 |  |  |  | 8,609 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Investment properties and Property, plant and equipment |  |  | (192,408 | ) |  |  | 30,378 |  |  |  | (162,030 | )
Trade and other receivables |  |  | (823 | ) |  |  | (241 | ) |  |  | (1,064 | )
Investments |  |  | (67 | ) |  |  | (2,458 | ) |  |  | (2,525 | )
Tax inflation adjustment |  |  | (22,015 | ) |  |  | 14,822 |  |  |  | (7,193 | )
Borrowings |  |  | - |  |  |  | 28 |  |  |  | 28 |
Intangible assets |  |  | (1,466 | ) |  |  | (296 | ) |  |  | (1,762 | )
Others |  |  | 103 |  |  |  | (557 | ) |  |  | (454 | )
Subtotal liabilities |  |  | (216,676 | ) |  |  | 41,676 |  |  |  | (175,000 | )
Assets (Liabilities), net |  |  | (212,377 | ) |  |  | 45,986 |  |  |  | (166,391 | )
|  | 06.30.2021 |  |  | Charged / (Credited) to the Consolidated Statement of Income and Other Comprehensive Income |  |  | Revaluation surplus reserve |  |  | 06.30.2022 |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Investment properties and Property, plant and equipment |  |  | 1,807 |  |  |  | (1,710 | ) |  |  | - |  |  |  | 97 |
Trade and other payables |  |  | 2,660 |  |  |  | 601 |  |  |  | - |  |  |  | 3,261 |
Tax loss carry-forwards |  |  | 824 |  |  |  | 177 |  |  |  | - |  |  |  | 1,001 |
Borrowings |  |  | 3,805 |  |  |  | (3,436 | ) |  |  | - |  |  |  | 369 |
Trade and other receivables |  |  | 10,378 |  |  |  | (10,796 | ) |  |  | - |  |  |  | (418 | )
Others |  |  | 1,808 |  |  |  | (1,819 | ) |  |  | - |  |  |  | (11 | )
Subtotal assets |  |  | 21,282 |  |  |  | (16,983 | ) |  |  | - |  |  |  | 4,299 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment properties and Property, plant and equipment |  |  | (204,396 | ) |  |  | 12,523 |  |  |  | (535 | ) |  |  | (192,408 | )
Trade and other receivables |  |  | (11,626 | ) |  |  | 10,803 |  |  |  | - |  |  |  | (823 | )
Investments |  |  | (9 | ) |  |  | (58 | ) |  |  | - |  |  |  | (67 | )
Tax inflation adjustment |  |  | (45,957 | ) |  |  | 23,942 |  |  |  | - |  |  |  | (22,015 | )
Borrowings |  |  | 6 |  |  |  | (6 | ) |  |  | - |  |  |  | - |
Intangible assets |  |  | (265 | ) |  |  | (1,201 | ) |  |  | - |  |  |  | (1,466 | )
Others |  |  | (494 | ) |  |  | 597 |  |  |  | - |  |  |  | 103 |
Subtotal liabilities |  |  | (262,741 | ) |  |  | 46,600 |  |  |  | (535 | ) |  |  | (216,676 | )
Assets (Liabilities), net |  |  | (241,459 | ) |  |  | 29,617 |  |  |  | (535 | ) |  |  | (212,377 | )
Schedule of tax loss carry forward |
Date of generation |  | Date of generation |  | Total |
2018 |  | 2023 |  |  | 121 |
2019 |  | 2024 |  |  | 172 |
2020 |  | 2025 |  |  | 472 |
2021 |  | 2026 |  |  | 4,695 |
2022 |  | 2027 |  |  | 1,474 |
2023 |  | 2028 |  |  | 898 |
Total cumulative tax loss carry-forwards |  |  | 7,832 |

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