XML 46 R29.htm IDEA: XBRL DOCUMENT

Expenses by nature

12 Months Ended

Jun. 30, 2024

24. Expenses by nature

The Group disclosed expenses in the Consolidated Statement of Income and Other Comprehensive Income by function as part of the line items “Costs”, “General and administrative expenses” and “Selling expenses”. The following tables provide additional disclosure regarding expenses by nature and their relationship to the function within the Group as of June 30, 2023, 2022 and 2022:

	Costs		General and administrative expenses		Selling expenses		06.30.2024
Cost of sale of goods and services		8,144		-		-		8,144
Salaries, social security costs and other personnel expenses		39,469		20,553		2,659		62,681
Depreciation and amortization		4,811		1,388		349		6,548
Fees and payments for services		2,800		6,732		1,861		11,393
Maintenance, security, cleaning, repairs and others		31,972		4,073		55		36,100
Advertising and other selling expenses		12,228		70		2,193		14,491
Taxes, rates and contributions		6,185		2,352		9,470		18,007
Director´s fees (Note 30)		-		13,397		-		13,397
Leases and service charges		1,177		420		29		1,626
Allowance for doubtful accounts, net		-		-		629		629
Other expenses		2,455		2,047		113		4,615
Total as of June 30, 2024		109,241		51,032		17,358		177,631

	Costs		General and administrative expenses		Selling expenses		06.30.2023
Cost of sale of goods and services		7,481		-		-		7,481
Salaries, social security costs and other personnel expenses		40,080		20,865		2,538		63,483
Depreciation and amortization		4,985		2,016		55		7,056
Fees and payments for services		1,977		6,756		3,484		12,217
Maintenance, security, cleaning, repairs and others		30,839		3,685		41		34,565
Advertising and other selling expenses		17,461		28		1,204		18,693
Taxes, rates and contributions		7,452		2,162		8,950		18,564
Director´s fees (Note 30)		-		33,695		-		33,695
Leases and service charges		2,080		668		47		2,795
Allowance for doubtful accounts, net		-		-		331		331
Other expenses		2,090		1,897		109		4,096
Total as of June 30, 2023		114,445		71,772		16,759		202,976

	Costs		General and administrative expenses		Selling expenses			06.30.2022
Cost of sale of goods and services		4,880		-		-			4,880
Salaries, social security costs and other personnel expenses		34,527		16,114		1,207			51,848
Depreciation and amortization		4,966		2,458		29			7,453
Fees and payments for services		2,018		5,403		4,046			11,467
Maintenance, security, cleaning, repairs and others		28,009		3,568		26			31,603
Advertising and other selling expenses		10,627		-		2,498			13,125
Taxes, rates and contributions		8,747		1,709		10,232			20,688
Director´s fees (Note 30)		-		10,538		-			10,538
Leases and service charges		2,060		674		58			2,792
Allowance for doubtful accounts, net		-		-		(254	)		(254	)
Other expenses		1,206		1,804		73			3,083
Total as of June 30, 2022		97,040		42,268		17,915			157,223