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Financial instruments by category (Tables)

12 Months Ended

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		-