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Taxes (Tables)

12 Months Ended

Jun. 30, 2024

Schedule of provision for group income tax

		06.30.2024				06.30.2023				06.30.2022
Current income tax (i)			(17,390	)			68,848				(132,220	)
Deferred income tax			63,726				170,854				110,037
Income tax			46,336				239,702				(22,183	)

Schedule of statutory taxes rates

Tax jurisdiction		Income tax rate
Argentina		25% - 35		%
Uruguay		0% - 25		%
U.S.A		0% - 21		%
Bermuda / British Virgin Islands / Netherlands			0	%
Israel		23% - 24		%

Schedule of reconciliation of income tax expense

		06.30.2024				06.30.2023				06.30.2022
Loss / (profit) for the year at tax rate applicable in the respective countries (i)			29,186				3,727				(104,764	)
Permanent differences:
Share of loss of associates and joint ventures			10,764				1,133				(1,241	)
Provision of tax loss carry forwards			644				(2,017	)			37,235
Accounting Inflation adjustment permanent difference			21,849				103,062				125,243
Difference between provision and tax return (ii)			(18	)			40,701				(665	)
Non-taxable profit, non-deductible expenses and others			974				1,388				(1,957	)
Tax inflation adjustment permanent difference			(17,063	)			91,708				(76,034	)
Income tax			46,336				239,702				(22,183	)

Schedule of deferred tax assets and liabilities

		06.30.2024				06.30.2023
Deferred income tax asset to be recovered after more than 12 months			16,002				15,363
Deferred income tax asset to be recovered within 12 months			11,498				16,764
Deferred income tax assets			27,500				32,127

		06.30.2024				06.30.2023
Deferred income tax liability to be recovered after more than 12 months			(567,675	)			(636,636	)
Deferred income tax liability to be recovered within 12 months			(14,291	)			(13,683	)
Deferred income tax liability			(581,966	)			(650,319	)
Deferred income tax liabilities, net			(554,466	)			(618,192	)

Schedule of movement in the deferred income tax assets and liabilities

		06.30.2023				Charged / (Credited) to the Consolidated Statement of Income and Other Comprehensive Income				06.30.2024
Assets
Investment properties and Property, plant and equipment			174				(20	)			154
Trade and other payables			20,346				(5,975	)			14,371
Tax loss carry-forwards			10,262				494				10,756
Borrowings			149				21				170
Trade and other receivables			-				117				117
Others			1,196				736				1,932
Subtotal assets			32,127				(4,627	)			27,500
Liabilities
Investment properties, trading properties and Property, plant and equipment			(601,377	)			121,997				(479,380	)
Trade and other receivables			(3,990	)			2,134				(1,856	)
Investments			(9,381	)			(3,368	)			(12,749	)
Tax inflation adjustment			(26,724	)			(46,825	)			(73,549	)
Intangible assets			(6,547	)			(7,514	)			(14,061	)
Others			(2,300	)			1,929				(371	)
Subtotal liabilities			(650,319	)			68,353				(581,966	)
Liabilities, net			(618,192	)			63,726				(554,466	)

		06.30.2022				Charged / (Credited) to the Consolidated Statement of Income and Other Comprehensive Income				06.30.2023
Assets
Investment properties and Property, plant and equipment			360				(186	)			174
Trade and other payables			12,116				8,230				20,346
Tax loss carry-forwards			3,719				6,543				10,262
Borrowings			1,371				(1,222	)			149
Others			(42	)			1,238				1,196
Subtotal assets			17,524				14,603				32,127
Liabilities
Investment properties, trading properties and Property, plant and equipment			(714,853	)			113,476				(601,377	)
Trade and other receivables			(4,611	)			621				(3,990	)
Investments			(249	)			(9,132	)			(9,381	)
Tax inflation adjustment			(81,792	)			55,068				(26,724	)
Intangible assets			(5,447	)			(1,100	)			(6,547	)
Others			382				(2,682	)			(2,300	)
Subtotal liabilities			(806,570	)			156,251				(650,319	)
Liabilities, net			(789,046	)			170,854				(618,192	)

Schedule of tax loss carry forward

Date of generation		Due date		Total
2020		2025		444
2021		2026		9,666
2022		2027		2,856
2023		2028		7,525
2024		2029		10,491
Total cumulative tax loss carry-forwards				30,982