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Financial instruments by category (Tables) | 12 Months Ended
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Jun. 30, 2024
Financial instruments by category |
Schedule of financial assets and financial liabilities |
|  | Financial assets at amortized cost |  |  | Financial assets at fair value through profit or loss |  |  | Subtotal financial assets |  |  | Non-financial assets |  |  | Total |
|  |  |  |  | Level 1 |  |  | Level 3 |  |  |  |  |  |  |  |  |  |
June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) (Note 15) |  |  | 89,958 |  |  |  | - |  |  |  | - |  |  |  | 89,958 |  |  |  | 23,514 |  |  |  | 113,472 |
Investments in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public companies’ securities |  |  | - |  |  |  | 17,561 |  |  |  | - |  |  |  | 17,561 |  |  |  | - |  |  |  | 17,561 |
- Mutual funds |  |  | - |  |  |  | 61,191 |  |  |  | - |  |  |  | 61,191 |  |  |  | - |  |  |  | 61,191 |
- Bonds |  |  | - |  |  |  | 41,887 |  |  |  | - |  |  |  | 41,887 |  |  |  | - |  |  |  | 41,887 |
- Others |  |  | 5,516 |  |  |  | 4,675 |  |  |  | 25 |  |  |  | 10,216 |  |  |  | - |  |  |  | 10,216 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Options on companies |  |  | 57 |  |  |  | - |  |  |  | - |  |  |  | 57 |  |  |  | - |  |  |  | 57 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Cash at bank and on hand |  |  | 20,503 |  |  |  | - |  |  |  | - |  |  |  | 20,503 |  |  |  | - |  |  |  | 20,503 |
- Short-term investments |  |  | - |  |  |  | 7,794 |  |  |  | - |  |  |  | 7,794 |  |  |  | - |  |  |  | 7,794 |
Total assets |  |  | 116,034 |  |  |  | 133,108 |  |  |  | 25 |  |  |  | 249,167 |  |  |  | 23,514 |  |  |  | 272,681 |
|  | Financial liabilities at amortized cost |  |  | Financial liabilities at fair value through profit or loss |  |  | Subtotal financial liabilities |  |  | Non-financial liabilities |  |  | Total |
|  |  |  |  | Level 1 |  |  | Level 3 |  |  |  |  |  |  |  |  |  |
June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liabilities as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables (Note 18) |  |  | 36,699 |  |  |  | - |  |  |  | - |  |  |  | 36,699 |  |  |  | 74,305 |  |  |  | 111,004 |
Borrowings (Note 20) |  |  | 366,754 |  |  |  | - |  |  |  | - |  |  |  | 366,754 |  |  |  | - |  |  |  | 366,754 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Bond futures |  |  | - |  |  |  | 4 |  |  |  | - |  |  |  | 4 |  |  |  | - |  |  |  | 4 |
Total liabilities |  |  | 403,453 |  |  |  | 4 |  |  |  | - |  |  |  | 403,457 |  |  |  | 74,305 |  |  |  | 477,762 |
|  | Financial assets at amortized cost |  |  | Financial assets at fair value through profit or loss |  |  | Subtotal financial assets |  |  | Non-financial assets |  |  | Total |
|  |  |  |  | Level 1 |  |  |  |  |  |  |  |  |  |
June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) (Note 15) |  |  | 89,732 |  |  |  | - |  |  |  | 89,732 |  |  |  | 27,322 |  |  |  | 117,054 |
Investments in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public companies’ securities |  |  | - |  |  |  | 18,747 |  |  |  | 18,747 |  |  |  | - |  |  |  | 18,747 |
- Mutual funds |  |  | - |  |  |  | 74,871 |  |  |  | 74,871 |  |  |  | - |  |  |  | 74,871 |
- Bonds |  |  | - |  |  |  | 34,236 |  |  |  | 34,236 |  |  |  | - |  |  |  | 34,236 |
- Others |  |  | 2,330 |  |  |  | 4,808 |  |  |  | 7,138 |  |  |  | - |  |  |  | 7,138 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Cash at bank and on hand |  |  | 19,520 |  |  |  | - |  |  |  | 19,520 |  |  |  | - |  |  |  | 19,520 |
- Short term investments |  |  | - |  |  |  | 12,933 |  |  |  | 12,933 |  |  |  | - |  |  |  | 12,933 |
Total assets |  |  | 111,582 |  |  |  | 145,595 |  |  |  | 257,177 |  |  |  | 27,322 |  |  |  | 284,499 |
|  | Financial liabilities at amortized cost |  |  | Financial liabilities at fair value through profit or loss |  |  | Subtotal financial liabilities |  |  | Non-financial liabilities |  |  | Total |
|  |  |  |  | Level 1 |  |  |  |  |  |  |  |  |  |
June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liabilities as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables (Note 18) |  |  | 56,528 |  |  |  | - |  |  |  | 56,528 |  |  |  | 75,149 |  |  |  | 131,677 |
Borrowings (Note 20) |  |  | 401,033 |  |  |  | - |  |  |  | 401,033 |  |  |  | - |  |  |  | 401,033 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Bond futures |  |  | - |  |  |  | 22 |  |  |  | 22 |  |  |  | - |  |  |  | 22 |
Total liabilities |  |  | 457,561 |  |  |  | 22 |  |  |  | 457,583 |  |  |  | 75,149 |  |  |  | 532,732 |
Schedule of book value of financial instruments recognized |
|  | 06.30.2024 |  |  | 06.30.2023 |
|  | Gross amounts recognized |  |  | Gross amounts offset |  |  | Net amount presented |  |  | Gross amounts recognized |  |  | Gross amounts offset |  |  | Net amount presented |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) |  |  | 97,321 |  |  |  | (7,363 | ) |  |  | 89,958 |  |  |  | 95,245 |  |  |  | (5,513 | ) |  |  | 89,732 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 29,336 |  |  |  | 7,363 |  |  |  | 36,699 |  |  |  | 51,015 |  |  |  | 5,513 |  |  |  | 56,528 |
Schedule of income, expense, gains and losses on financial instruments |
|  | Financial assets / liabilities at amortized cost |  |  | Financial assets / liabilities at fair value through profit or loss |  |  | Total |
June 30, 2024 |  |  |  |  |  |  |  |  |
Interest income |  |  | 33,890 |  |  |  | - |  |  |  | 33,890 |
Interest expense |  |  | (39,306 | ) |  |  | - |  |  |  | (39,306 | )
Interest expense on lease liabilities |  |  | (1,050 | ) |  |  | - |  |  |  | (1,050 | )
Foreign exchange gains, net |  |  | 14,987 |  |  |  | - |  |  |  | 14,987 |
Loss from repurchase of NCN |  |  | (181 | ) |  |  | - |  |  |  | (181 | )
Fair value gain on financial assets at fair value through profit or loss |  |  | - |  |  |  | 95,510 |  |  |  | 95,510 |
Interest and allowances generated by operating credits |  |  | 1,890 |  |  |  | - |  |  |  | 1,890 |
Loss from derivative financial instruments, net |  |  | - |  |  |  | (1,387 | ) |  |  | (1,387 | )
Other finance costs |  |  | (11,882 | ) |  |  | - |  |  |  | (11,882 | )
Total financial instruments (i) |  |  | (1,652 | ) |  |  | 94,123 |  |  |  | 92,471 |
|  | Financial assets / liabilities at amortized cost |  |  | Financial assets / liabilities at fair value through profit or loss |  |  | Total |
June 30, 2023 |  |  |  |  |  |  |  |  |
Interest income |  |  | 3,064 |  |  |  | - |  |  |  | 3,064 |
Interest expense |  |  | (44,245 | ) |  |  | - |  |  |  | (44,245 | )
Interest expense on lease liabilities |  |  | (825 | ) |  |  | - |  |  |  | (825 | )
Foreign exchange gains, net |  |  | 25,124 |  |  |  | - |  |  |  | 25,124 |
Gain from repurchase of NCN |  |  | 739 |  |  |  | - |  |  |  | 739 |
Fair value gain on financial assets at fair value through profit or loss |  |  | - |  |  |  | 27,518 |  |  |  | 27,518 |
Interest and allowances generated by operating credits |  |  | 2,456 |  |  |  | - |  |  |  | 2,456 |
Gain from derivative financial instruments, net |  |  | - |  |  |  | 171 |  |  |  | 171 |
Other finance costs |  |  | (7,039 | ) |  |  | - |  |  |  | (7,039 | )
Total financial instruments (i) |  |  | (20,726 | ) |  |  | 27,689 |  |  |  | 6,963 |
|  | Financial assets / liabilities at amortized cost |  |  | Financial assets / liabilities at fair value through profit or loss |  |  | Total |
June 30, 2022 |  |  |  |  |  |  |  |  |
Interest income |  |  | 3,707 |  |  |  | - |  |  |  | 3,707 |
Interest expense |  |  | (65,441 | ) |  |  | - |  |  |  | (65,441 | )
Interest expense on lease liabilities |  |  | (962 | ) |  |  | - |  |  |  | (962 | )
Foreign exchange gains, net |  |  | 115,383 |  |  |  | - |  |  |  | 115,383 |
Gain from repurchase of NCN |  |  | 11,694 |  |  |  | - |  |  |  | 11,694 |
Fair value gain on financial assets at fair value through profit or loss |  |  | - |  |  |  | 11,645 |  |  |  | 11,645 |
Interest and allowances generated by operating credits |  |  | 1,026 |  |  |  | - |  |  |  | 1,026 |
Gain from derivative financial instruments, net |  |  | - |  |  |  | 261 |  |  |  | 261 |
Other finance costs |  |  | (3,705 | ) |  |  | - |  |  |  | (3,705 | )
Total financial instruments (i) |  |  | 61,702 |  |  |  | 11,906 |  |  |  | 73,608 |
Schedule of range of valuation models for the measurement of Level 2 and Level 3 instruments |
Description |  | Pricing model / method |  | Parameters |  | Fair value hierarchy |  | Range
Purchase option – Warrant (Others) |  | Black & Scholes with dilution |  | Underlying asset price and volatility |  | Level 3 |  | -

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