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Investment properties (Tables) | 12 Months Ended
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Jun. 30, 2024
Investment properties |
Schedule of investment properties |
|  | 06.30.2024 |  |  | 06.30.2023 |
|  | Level 2 |  |  | Level 3 |  |  | Level 2 |  |  | Level 3 |
Fair value at the beginning of the year |  |  | 1,460,505 |  |  |  | 657,251 |  |  |  | 1,670,436 |  |  |  | 678,686 |
Additions |  |  | 4,459 |  |  |  | 8,894 |  |  |  | 12,324 |  |  |  | 10,072 |
Capitalized leasing costs |  |  | 16 |  |  |  | 214 |  |  |  | 52 |  |  |  | 189 |
Amortization of capitalized leasing costs (i) |  |  | (135 | ) |  |  | (176 | ) |  |  | (67 | ) |  |  | (63 | )
Transfers |  |  | (27,415 | ) |  |  | (7 | ) |  |  | 9,923 |  |  |  | 3,277 |
Disposals |  |  | (50,247 | ) |  |  | - |  |  |  | (84,419 | ) |  |  | - |
Currency translation adjustment |  |  | (11 | ) |  |  | - |  |  |  | (64 | ) |  |  | - |
Net loss from fair value adjustment |  |  | (347,495 | ) |  |  | (3,096 | ) |  |  | (147,680 | ) |  |  | (34,910 | )
Fair value at the end of the year |  |  | 1,039,677 |  |  |  | 663,080 |  |  |  | 1,460,505 |  |  |  | 657,251 |
Schedule of investment property of the Group |
|  | 06.30.2024 |  |  | 06.30.2023 |
Shopping Malls (i) |  |  | 685,984 |  |  |  | 689,425 |
Offices and other rental properties |  |  | 335,776 |  |  |  | 492,128 |
Undeveloped parcels of land |  |  | 678,944 |  |  |  | 933,977 |
Properties under development |  |  | 466 |  |  |  | 290 |
Others |  |  | 1,587 |  |  |  | 1,936 |
Total |  |  | 1,702,757 |  |  |  | 2,117,756 |
Schedule of Group's borrowings and other payables |
|  | 06.30.2024 |  |  | 06.30.2023 |
Córdoba Shopping (i) |  |  | 19,494 |  |  |  | 18,755 |
Total |  |  | 19,494 |  |  |  | 18,755 |
Schedule of recognized in the Statements of Income |
|  | 06.30.2024 |  |  | 06.30.2023 |  |  | 06.30.2022 |
Revenues (Note 23) |  |  | 260,092 |  |  |  | 261,990 |  |  |  | 218,510 |
Direct operating costs |  |  | (75,345 | ) |  |  | (82,390 | ) |  |  | (73,615 | )
Development costs |  |  | (1,325 | ) |  |  | (973 | ) |  |  | (1,486 | )
Net realized gain for the year (i) |  |  | 31,275 |  |  |  | 44,977 |  |  |  | 111,972 |
Net unrealized loss for the year (ii) |  |  | (381,866 | ) |  |  | (227,567 | ) |  |  | (2,643 | )
Schedule of fair value measurements of investment properties |
|  |  |  |  |  | 06.30.24 (i) |  | 06.30.23 (i) |  | 06.30.22 (i)
Description | Valuation technique |  | Parameters |  | Range fiscal year 2024 / 2023 / 2022 |  | Increase |  | Decrease |  | Increase |  | Decrease |  | Increase |  | Decrease
Shopping Malls (Level 3) | Discounted cash flows |  | Discount cash flows rate |  | 15.40% / 15.25% / 14.53% |  | (15,160) |  | 16,094 |  | (13,958) |  | 14,950 |  | (17,339) |  | 18,647
| Discount perpetually rate |  | 14.11% / 14.20% / 14.53% |  | (30,621) |  | 38,032 |  | (32,873) |  | 40,463 |  | (29,626) |  | 36,540
| Growth rate |  | 2.4% / 2.4% / 2.4% |  | 20,875 |  | (17,589) |  | 24,930 |  | (21,036) |  | 21,114 |  | (17,893)
| Inflation |  | (*) |  | 33,239 |  | (31,932) |  | 89,360 |  | (81,621) |  | 84,226 |  | (69,714)
| Devaluation |  | (*) |  | (60,279) |  | 66,307 |  | (59,749) |  | 65,724 |  | (62,138) |  | 75,944

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