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Cash flow information (Tables)
 12 Months Ended
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

 

 

 

-

 

 

 

-