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Cash flow information

12 Months Ended

Jun. 30, 2024

16. Cash flow information

Following is a detailed description of cash flows generated by the Group’s operations for the years ended June 30, 2024, 2023 and 2022:

	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

The following table shows a detail of significant non-cash transactions occurred in the years ended June 30, 2024, 2023 and 2022:

	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		-		-