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v3.24.3

Taxes (Tables) | 12 Months Ended
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Jun. 30, 2024
Schedule of provision for group income tax |
|  | 06.30.2024 |  |  | 06.30.2023 |  |  | 06.30.2022 |
Current income tax (i) |  |  | (17,390 | ) |  |  | 68,848 |  |  |  | (132,220 | )
Deferred income tax |  |  | 63,726 |  |  |  | 170,854 |  |  |  | 110,037 |
Income tax |  |  | 46,336 |  |  |  | 239,702 |  |  |  | (22,183 | )
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 |
|  | 06.30.2024 |  |  | 06.30.2023 |  |  | 06.30.2022 |
Loss / (profit) for the year at tax rate applicable in the respective countries (i) |  |  | 29,186 |  |  |  | 3,727 |  |  |  | (104,764 | )
Permanent differences: |  |  |  |  |  |  |  |  |  |  |  |
Share of loss of associates and joint ventures |  |  | 10,764 |  |  |  | 1,133 |  |  |  | (1,241 | )
Provision of tax loss carry forwards |  |  | 644 |  |  |  | (2,017 | ) |  |  | 37,235 |
Accounting Inflation adjustment permanent difference |  |  | 21,849 |  |  |  | 103,062 |  |  |  | 125,243 |
Difference between provision and tax return (ii) |  |  | (18 | ) |  |  | 40,701 |  |  |  | (665 | )
Non-taxable profit, non-deductible expenses and others |  |  | 974 |  |  |  | 1,388 |  |  |  | (1,957 | )
Tax inflation adjustment permanent difference |  |  | (17,063 | ) |  |  | 91,708 |  |  |  | (76,034 | )
Income tax |  |  | 46,336 |  |  |  | 239,702 |  |  |  | (22,183 | )
Schedule of deferred tax assets and liabilities |
|  | 06.30.2024 |  |  | 06.30.2023 |
Deferred income tax asset to be recovered after more than 12 months |  |  | 16,002 |  |  |  | 15,363 |
Deferred income tax asset to be recovered within 12 months |  |  | 11,498 |  |  |  | 16,764 |
Deferred income tax assets |  |  | 27,500 |  |  |  | 32,127 |
|  | 06.30.2024 |  |  | 06.30.2023 |
Deferred income tax liability to be recovered after more than 12 months |  |  | (567,675 | ) |  |  | (636,636 | )
Deferred income tax liability to be recovered within 12 months |  |  | (14,291 | ) |  |  | (13,683 | )
Deferred income tax liability |  |  | (581,966 | ) |  |  | (650,319 | )
Deferred income tax liabilities, net |  |  | (554,466 | ) |  |  | (618,192 | )
Schedule of movement in the deferred income tax assets and liabilities |
|  | 06.30.2023 |  |  | Charged / (Credited) to the Consolidated Statement of Income and Other Comprehensive Income |  |  | 06.30.2024 |
Assets |  |  |  |  |  |  |  |  |
Investment properties and Property, plant and equipment |  |  | 174 |  |  |  | (20 | ) |  |  | 154 |
Trade and other payables |  |  | 20,346 |  |  |  | (5,975 | ) |  |  | 14,371 |
Tax loss carry-forwards |  |  | 10,262 |  |  |  | 494 |  |  |  | 10,756 |
Borrowings |  |  | 149 |  |  |  | 21 |  |  |  | 170 |
Trade and other receivables |  |  | - |  |  |  | 117 |  |  |  | 117 |
Others |  |  | 1,196 |  |  |  | 736 |  |  |  | 1,932 |
Subtotal assets |  |  | 32,127 |  |  |  | (4,627 | ) |  |  | 27,500 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Investment properties, trading properties and Property, plant and equipment |  |  | (601,377 | ) |  |  | 121,997 |  |  |  | (479,380 | )
Trade and other receivables |  |  | (3,990 | ) |  |  | 2,134 |  |  |  | (1,856 | )
Investments |  |  | (9,381 | ) |  |  | (3,368 | ) |  |  | (12,749 | )
Tax inflation adjustment |  |  | (26,724 | ) |  |  | (46,825 | ) |  |  | (73,549 | )
Intangible assets |  |  | (6,547 | ) |  |  | (7,514 | ) |  |  | (14,061 | )
Others |  |  | (2,300 | ) |  |  | 1,929 |  |  |  | (371 | )
Subtotal liabilities |  |  | (650,319 | ) |  |  | 68,353 |  |  |  | (581,966 | )
Liabilities, net |  |  | (618,192 | ) |  |  | 63,726 |  |  |  | (554,466 | )
|  | 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 |  |  | 360 |  |  |  | (186 | ) |  |  | 174 |
Trade and other payables |  |  | 12,116 |  |  |  | 8,230 |  |  |  | 20,346 |
Tax loss carry-forwards |  |  | 3,719 |  |  |  | 6,543 |  |  |  | 10,262 |
Borrowings |  |  | 1,371 |  |  |  | (1,222 | ) |  |  | 149 |
Others |  |  | (42 | ) |  |  | 1,238 |  |  |  | 1,196 |
Subtotal assets |  |  | 17,524 |  |  |  | 14,603 |  |  |  | 32,127 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Investment properties, trading properties and Property, plant and equipment |  |  | (714,853 | ) |  |  | 113,476 |  |  |  | (601,377 | )
Trade and other receivables |  |  | (4,611 | ) |  |  | 621 |  |  |  | (3,990 | )
Investments |  |  | (249 | ) |  |  | (9,132 | ) |  |  | (9,381 | )
Tax inflation adjustment |  |  | (81,792 | ) |  |  | 55,068 |  |  |  | (26,724 | )
Intangible assets |  |  | (5,447 | ) |  |  | (1,100 | ) |  |  | (6,547 | )
Others |  |  | 382 |  |  |  | (2,682 | ) |  |  | (2,300 | )
Subtotal liabilities |  |  | (806,570 | ) |  |  | 156,251 |  |  |  | (650,319 | )
Liabilities, net |  |  | (789,046 | ) |  |  | 170,854 |  |  |  | (618,192 | )
Schedule of tax loss carry forward |
Date of generation |  | Due date |  | Total
2020 |  | 2025 |  | 444
2021 |  | 2026 |  | 9,666
2022 |  | 2027 |  | 2,856
2023 |  | 2028 |  | 7,525
2024 |  | 2029 |  | 10,491
Total cumulative tax loss carry-forwards |  | 30,982

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