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Expenses by nature | 12 Months Ended
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Jun. 30, 2023
Expenses by nature |
Expenses by nature | 24. Expenses by nature The Group disclosed expenses in the Consolidated Statement of Income and Other Comprehensive Income by function as part of the line items “Costs”, “General and administrative expenses” and “Selling expenses”. The following tables provide additional disclosure regarding expenses by nature and their relationship to the function within the Group as of June 30, 2023, 2022 and 2021:
|  | Costs |  |  | General and administrative expenses |  |  | Selling expenses |  |  | 06.30.2023 |
Cost of sale of goods and services |  |  | 2,014 |  |  |  | - |  |  |  | - |  |  |  | 2,014 |
Salaries, social security costs and other personnel expenses |  |  | 10,788 |  |  |  | 5,616 |  |  |  | 683 |  |  |  | 17,087 |
Depreciation and amortization |  |  | 1,342 |  |  |  | 543 |  |  |  | 15 |  |  |  | 1,900 |
Fees and payments for services |  |  | 532 |  |  |  | 1,818 |  |  |  | 938 |  |  |  | 3,288 |
Maintenance, security, cleaning, repairs and others |  |  | 8,301 |  |  |  | 992 |  |  |  | 11 |  |  |  | 9,304 |
Advertising and other selling expenses |  |  | 4,700 |  |  |  | 8 |  |  |  | 324 |  |  |  | 5,032 |
Taxes, rates and contributions |  |  | 2,006 |  |  |  | 582 |  |  |  | 2,409 |  |  |  | 4,997 |
Director´s fees (Note 30) (*) |  |  | - |  |  |  | 9,070 |  |  |  | - |  |  |  | 9,070 |
Leases and service charges |  |  | 560 |  |  |  | 180 |  |  |  | 13 |  |  |  | 753 |
Allowance for doubtful accounts, net |  |  | - |  |  |  | - |  |  |  | 89 |  |  |  | 89 |
Other expenses |  |  | 561 |  |  |  | 510 |  |  |  | 29 |  |  |  | 1,100 |
Total as of June 30, 2023 |  |  | 30,804 |  |  |  | 19,319 |  |  |  | 4,511 |  |  |  | 54,634 |
(*) This amount was approved by the Shareholders' Meeting dated on October 5, 2023.
|  | Costs |  |  | General and administrative expenses |  |  | Selling expenses |  |  | 06.30.2022 |
Cost of sale of goods and services |  |  | 1,313 |  |  |  | - |  |  |  | - |  |  |  | 1,313 |
Salaries, social security costs and other personnel expenses |  |  | 9,293 |  |  |  | 4,337 |  |  |  | 325 |  |  |  | 13,955 |
Depreciation and amortization |  |  | 1,337 |  |  |  | 662 |  |  |  | 8 |  |  |  | 2,007 |
Fees and payments for services |  |  | 543 |  |  |  | 1,454 |  |  |  | 1,089 |  |  |  | 3,086 |
Maintenance, security, cleaning, repairs and others |  |  | 7,539 |  |  |  | 960 |  |  |  | 7 |  |  |  | 8,506 |
Advertising and other selling expenses |  |  | 2,860 |  |  |  | - |  |  |  | 672 |  |  |  | 3,532 |
Taxes, rates and contributions |  |  | 2,354 |  |  |  | 460 |  |  |  | 2,754 |  |  |  | 5,568 |
Director´s fees (Note 30) |  |  | - |  |  |  | 2,836 |  |  |  | - |  |  |  | 2,836 |
Leases and service charges |  |  | 554 |  |  |  | 181 |  |  |  | 16 |  |  |  | 751 |
Allowance for doubtful accounts, net |  |  | - |  |  |  | - |  |  |  | (68 | ) |  |  | (68 | )
Other expenses |  |  | 326 |  |  |  | 487 |  |  |  | 19 |  |  |  | 832 |
Total as of June 30, 2022 |  |  | 26,119 |  |  |  | 11,377 |  |  |  | 4,822 |  |  |  | 42,318 |
|  | Costs |  |  | General and administrative expenses |  |  | Selling expenses |  |  | 06.30.2021 |
Cost of sale of goods and services |  |  | 3,534 |  |  |  | - |  |  |  | - |  |  |  | 3,534 |
Salaries, social security costs and other personnel expenses |  |  | 7,914 |  |  |  | 4,088 |  |  |  | 515 |  |  |  | 12,517 |
Depreciation and amortization |  |  | 1,455 |  |  |  | 791 |  |  |  | 20 |  |  |  | 2,266 |
Fees and payments for services |  |  | 448 |  |  |  | 807 |  |  |  | 1,043 |  |  |  | 2,298 |
Maintenance, security, cleaning, repairs and others |  |  | 5,937 |  |  |  | 967 |  |  |  | 9 |  |  |  | 6,913 |
Advertising and other selling expenses |  |  | 1,265 |  |  |  | - |  |  |  | 142 |  |  |  | 1,407 |
Taxes, rates and contributions |  |  | 1,805 |  |  |  | 439 |  |  |  | 2,781 |  |  |  | 5,025 |
Director´s fees (Note 30) |  |  | - |  |  |  | 2,988 |  |  |  | - |  |  |  | 2,988 |
Leases and service charges |  |  | 668 |  |  |  | 126 |  |  |  | 49 |  |  |  | 843 |
Allowance for doubtful accounts, net |  |  | - |  |  |  | - |  |  |  | 685 |  |  |  | 685 |
Other expenses |  |  | 178 |  |  |  | 461 |  |  |  | 23 |  |  |  | 662 |
Total as of June 30, 2021 |  |  | 23,204 |  |  |  | 10,667 |  |  |  | 5,267 |  |  |  | 39,138 |

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