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Cash flow information (Tables) | 12 Months Ended
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Jun. 30, 2024
Cash flow information |
Schedule of cash flows generated |
|  | Note |  |  | 06.30.2024 |  |  | 06.30.2023 |  |  | 06.30.2022 |
(Loss) / profit for the year |  |  |  |  |  | (33,803 | ) |  |  | 226,586 |  |  |  | 279,471 |
Adjustments for: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax |  |  | 21 |  |  |  | (46,336 | ) |  |  | (239,702 | ) |  |  | 22,183 |
Amortization and depreciation |  |  | 24 |  |  |  | 6,548 |  |  |  | 7,056 |  |  |  | 7,453 |
Loss from disposal of property, plant and equipment |  |  | 26 |  |  |  | 2 |  |  |  | 2,543 |  |  |  | - |
Net loss / (gain) from fair value adjustment of investment properties |  |  | 9 |  |  |  | 350,591 |  |  |  | 182,590 |  |  |  | (109,329 | )
Impairment of others assets |  |  |  |  |  |  | - |  |  |  | 126 |  |  |  | - |
Loss from disposal of associates and joint ventures |  |  | 26 |  |  |  | 1,365 |  |  |  | - |  |  |  | - |
Realization of currency translation adjustment |  |  | 26 |  |  |  | - |  |  |  | (1,588 | ) |  |  | - |
Gain on sale of trading properties |  |  |  |  |  |  | (3,808 | ) |  |  | (11,112 | ) |  |  | - |
Financial results, net |  |  |  |  |  |  | (102,139 | ) |  |  | (71,718 | ) |  |  | (114,516 | )
Provisions and allowances |  |  |  |  |  |  | 20,719 |  |  |  | 61,713 |  |  |  | 12,497 |
Share of (profit) / loss of associates and joint ventures |  |  | 8 |  |  |  | (34,037 | ) |  |  | (9,740 | ) |  |  | 2,840 |
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
Decrease / (increase) in inventories |  |  |  |  |  |  | 121 |  |  |  | (230 | ) |  |  | (56 | )
(Increase) / decrease in trading properties |  |  |  |  |  |  | (655 | ) |  |  | 342 |  |  |  | 713 |
Decrease / (increase) in trade and other receivables |  |  |  |  |  |  | 4,766 |  |  |  | (2,616 | ) |  |  | (249 | )
(Decrease) / increase in trade and other payables |  |  |  |  |  |  | (49,454 | ) |  |  | (1,081 | ) |  |  | 4,997 |
(Decrease) / increase in salaries and social security liabilities |  |  |  |  |  |  | (2,015 | ) |  |  | 3,418 |  |  |  | 249 |
Decrease in provisions |  |  |  |  |  |  | (615 | ) |  |  | (249 | ) |  |  | (776 | )
Net cash generated by operating activities before income tax paid |  |  |  |  |  |  | 111,250 |  |  |  | 146,338 |  |  |  | 105,477 |
Schedule of detail of significant non-cash transactions |
|  | 06.30.2024 |  |  | 06.30.2023 |  |  | 06.30.2022 |
Increase of intangible assets through an increase of trade and other payables |  |  | - |  |  |  | - |  |  |  | 97 |
Issuance of non-convertible notes |  |  | - |  |  |  | 170,673 |  |  |  | 34,474 |
Increase in investment properties through an increase in trade and other payables |  |  | - |  |  |  | 531 |  |  |  | 1,482 |
Other comprehensive loss for the year |  |  | 3,816 |  |  |  | 4,776 |  |  |  | 1,405 |
Barter transactions of investment properties |  |  | 704 |  |  |  | - |  |  |  | 25,141 |
Cancellation of non-convertible notes in portfolio |  |  | - |  |  |  | - |  |  |  | 5,071 |
Decrease in lease liabilities through a decrease in trade and other receivables |  |  | - |  |  |  | - |  |  |  | 22 |
Decrease in investment properties through an increase in property, plant and equipment |  |  | 10 |  |  |  | 85 |  |  |  | 12,480 |
Decrease in property, plant and equipment through an increase in investment properties |  |  | - |  |  |  | 11,926 |  |  |  | 4,804 |
Decrease in property, plant and equipment through an increase in revaluation surplus |  |  | - |  |  |  | 988 |  |  |  | 4,448 |
Decrease in revaluation surplus through an increase in deferred income tax liabilities |  |  | - |  |  |  | - |  |  |  | 1,560 |
Increase in intangible assets through an increase in salaries and social security liabilities |  |  | - |  |  |  | - |  |  |  | 208 |
Increase in investments in associates through a decrease in investments in financial assets |  |  | - |  |  |  | - |  |  |  | 6,929 |
Decrease in borrowings through a decrease in trade and other receivables |  |  | - |  |  |  | - |  |  |  | 3,533 |
Increase in investments in associates and joint ventures through a decrease in trade and other receivables |  |  | - |  |  |  | 115 |  |  |  | - |
Increase in investments in associates and joint ventures through a decrease in investments in financial assets |  |  | - |  |  |  | - |  |  |  | 360 |
Capital contributions from non-controlling interest through a decrease of borrowings |  |  | - |  |  |  | - |  |  |  | 33 |
Capital contributions from non-controlling interest through an increase in trade and other receivables |  |  | - |  |  |  | - |  |  |  | 26 |
Decrease of trading properties through an increase in intangible assets |  |  | - |  |  |  | 4,726 |  |  |  | - |
Decrease in investments in financial assets through a decrease in trade and other payables |  |  | - |  |  |  | 1,367 |  |  |  | - |
Decrease in dividends receivable through an increase in investments in financial assets |  |  | - |  |  |  | 48 |  |  |  | - |
Decrease in Shareholders’ Equity through a decrease in trade and other receivables |  |  | 4,163 |  |  |  | 6,297 |  |  |  | - |
Decrease in investment properties through a decrease in investments in financial assets |  |  | - |  |  |  | 290 |  |  |  | - |
Decrease in Shareholders’ Equity through a decrease in investments in financial assets |  |  | 61,582 |  |  |  | 9,423 |  |  |  | - |
Increase in right-of-use assets through an increase in lease liabilities |  |  | 818 |  |  |  | 1,676 |  |  |  | - |
Increase of investments in financial assets through a decrease in trade and other receivables |  |  | - |  |  |  | 2,155 |  |  |  | - |
Decrease of intangible assets through an increase in investment properties |  |  | - |  |  |  | 197 |  |  |  | - |
Decrease of intangible assets through an increase in trading properties |  |  | - |  |  |  | 546 |  |  |  | - |
Increase of investment properties through a decrease in trade and other receivables |  |  | - |  |  |  | 171 |  |  |  | - |
Decrease in Shareholders’ Equity through an increase in trade and other payables |  |  | 6,639 |  |  |  | 710 |  |  |  | - |
Increase in investment properties through a decrease in trading properties |  |  | - |  |  |  | 2,151 |  |  |  | - |
Decrease in trading properties through a decrease in borrowings |  |  | 2,270 |  |  |  | 1,256 |  |  |  | - |
Decrease in investment properties through an increase in trade and other receivables |  |  | 3,021 |  |  |  | - |  |  |  | - |
Decrease in investments in associates and joint ventures through an increase in trade and other receivables |  |  | 5,396 |  |  |  | - |  |  |  | - |
Increase in intangible assets through a decrease in investment properties |  |  | 27,412 |  |  |  | - |  |  |  | - |
Increase in intangible assets through an increase in trade and other payables |  |  | 7,895 |  |  |  | - |  |  |  | - |
Increase of investments in financial assets through an increase in borrowings |  |  | 498 |  |  |  | - |  |  |  | - |
Increase in borrowings through a decrease in trade and other payables |  |  | 376 |  |  |  | - |  |  |  | - |
Increase in Shareholders’ Equity through a decrease in trade and other payables |  |  | 997 |  |  |  | - |  |  |  | - |

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