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v3.23.3

Investment properties (Tables) | 12 Months Ended
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Jun. 30, 2023
Investment properties |
Schedule of investment properties |
|  | 06.30.2023 |  |  | 06.30.2022 |
|  | Level 2 |  |  | Level 3 |  |  | Level 2 |  |  | Level 3 |
Fair value at the beginning of the year |  |  | 449,610 |  |  |  | 182,674 |  |  |  | 330,860 |  |  |  | 316,608 |
Additions |  |  | 3,317 |  |  |  | 2,711 |  |  |  | 15,875 |  |  |  | 4,424 |
Capitalized leasing costs |  |  | 14 |  |  |  | 51 |  |  |  | 50 |  |  |  | 41 |
Amortization of capitalized leasing costs (i) |  |  | (18 | ) |  |  | (17 | ) |  |  | (78 | ) |  |  | (19 | )
Transfers |  |  | 2,671 |  |  |  | 882 |  |  |  | 134,414 |  |  |  | (136,475 | )
Disposals |  |  | (22,722 | ) |  |  | - |  |  |  | (62,768 | ) |  |  | - |
Currency translation adjustment |  |  | (18 | ) |  |  | - |  |  |  | (75 | ) |  |  | - |
Net (loss) / gain from fair value adjustment |  |  | (39,749 | ) |  |  | (9,396 | ) |  |  | 31,332 |  |  |  | (1,905 | )
Fair value at the end of the year |  |  | 393,105 |  |  |  | 176,905 |  |  |  | 449,610 |  |  |  | 182,674 |
Schedule of investment property of the Group |
|  | 06.30.2023 |  |  | 06.30.2022 |
Shopping Malls (i) |  |  | 185,564 |  |  |  | 194,328 |
Offices and other rental properties |  |  | 132,460 |  |  |  | 160,258 |
Undeveloped parcels of land |  |  | 251,387 |  |  |  | 275,848 |
Properties under development |  |  | 78 |  |  |  | 1,222 |
Others |  |  | 521 |  |  |  | 628 |
Total |  |  | 570,010 |  |  |  | 632,284 |
Schedule of Group's borrowings and other payables |
|  | 06.30.2023 |  |  | 06.30.2022 |
Córdoba Shopping (i) |  |  | 5,048 |  |  |  | 4,775 |
Total |  |  | 5,048 |  |  |  | 4,775 |
Schedule of recognized in the Statements of Income |
|  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2020 |
Revenues (Note 23) |  |  | 70,517 |  |  |  | 58,814 |  |  |  | 39,005 |
Direct operating costs |  |  | (22,176 | ) |  |  | (19,814 | ) |  |  | (15,660 | )
Development costs |  |  | (262 | ) |  |  | (400 | ) |  |  | (403 | )
Net realized gain from fair value adjustment of investment properties (i) |  |  | 12,106 |  |  |  | 30,138 |  |  |  | 38,255 |
Net unrealized loss from fair value adjustment of investment properties (ii) |  |  | (61,251 | ) |  |  | (711 | ) |  |  | (65,724 | )
Schedule of fair value measurements of investment properties |
|  |  |  |  |  |  |  | 06.30.23 (i) |  |  | 06.30.22 (i) |  |  | 06.30.21 (i) |
Description |  | Valuation technique |  | Parameters |  | Range fiscal year 2023 / 2022 / 2021 |  | Increase |  |  | Decrease |  |  | Increase |  |  | Decrease |  |  | Increase |  |  | Decrease |
Shopping Malls (Level 3) |  | Discounted cash flows |  | Discount cash flows rate |  | 15.25% / 14.53% / 13.53% |  |  | (3,757 | ) |  |  | 4,024 |  |  |  | (4,667 | ) |  |  | 5,019 |  |  |  | (4,787 | ) |  |  | 5,172 |
|  | Discount perpetually rate |  | 14.20% / 14.53% / 13.53% |  |  | (8,848 | ) |  |  | 10,891 |  |  |  | (7,974 | ) |  |  | 9,835 |  |  |  | (8,788 | ) |  |  | 11,051 |
|  | Growth rate |  | 2.4% / 2.4% / 2.4% |  |  | 6,710 |  |  |  | (5,662 | ) |  |  | 5,683 |  |  |  | (4,816 | ) |  |  | 6,217 |  |  |  | (5,204 | )
|  | Inflation |  | (*) |  |  | 24,052 |  |  |  | (21,969 | ) |  |  | 22,670 |  |  |  | (18,764 | ) |  |  | 28,886 |  |  |  | (23,826 | )
|  | Devaluation |  | (*) |  |  | (16,082 | ) |  |  | 17,690 |  |  |  | (16,725 | ) |  |  | 20,441 |  |  |  | (15,403 | ) |  |  | 18,824 |

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