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Financial instruments by category (Tables) | 12 Months Ended
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Jun. 30, 2025
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 2 |  |  |  |  |  |  |  |  |  |
June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) (Note 15) |  |  | 141,068 |  |  |  | - |  |  |  | - |  |  |  | 141,068 |  |  |  | 26,499 |  |  |  | 167,567 |
Investments in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public companies’ securities |  |  | - |  |  |  | 35,305 |  |  |  | - |  |  |  | 35,305 |  |  |  | - |  |  |  | 35,305 |
- Mutual funds |  |  | - |  |  |  | 132,230 |  |  |  | - |  |  |  | 132,230 |  |  |  | - |  |  |  | 132,230 |
- Bonds |  |  | - |  |  |  | 55,801 |  |  |  | - |  |  |  | 55,801 |  |  |  | - |  |  |  | 55,801 |
- Others |  |  | 5,410 |  |  |  | 3,812 |  |  |  | 13,770 |  |  |  | 22,992 |  |  |  | - |  |  |  | 22,992 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Cash at bank and on hand |  |  | 167,672 |  |  |  | - |  |  |  | - |  |  |  | 167,672 |  |  |  | - |  |  |  | 167,672 |
- Short-term investments |  |  | - |  |  |  | 9,148 |  |  |  | - |  |  |  | 9,148 |  |  |  | - |  |  |  | 9,148 |
Total assets |  |  | 314,150 |  |  |  | 236,296 |  |  |  | 13,770 |  |  |  | 564,216 |  |  |  | 26,499 |  |  |  | 590,715 |
|  | Financial liabilities at amortized cost |  |  | Financial liabilities at fair value through profit or loss |  |  | Subtotal financial liabilities |  |  | Non-financial liabilities |  |  | Total |
|  |  |  |  | Level 1 |  |  | Level 2 |  |  |  |  |  |  |  |  |  |
June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liabilities as per Statements of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables (Note 18) |  |  | 60,955 |  |  |  | - |  |  |  | - |  |  |  | 60,955 |  |  |  | 120,882 |  |  |  | 181,837 |
Borrowings (Note 20) |  |  | 647,128 |  |  |  | - |  |  |  | - |  |  |  | 647,128 |  |  |  | - |  |  |  | 647,128 |
Lease liabilities (Note 13) |  |  | 8,422 |  |  |  | - |  |  |  | - |  |  |  | 8,422 |  |  |  | - |  |  |  | 8,422 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Foreign-currency future contracts |  |  | - |  |  |  | 20 |  |  |  | - |  |  |  | 20 |  |  |  | - |  |  |  | 20 |
- Bond futures |  |  | - |  |  |  | 29 |  |  |  | - |  |  |  | 29 |  |  |  | - |  |  |  | 29 |
Total liabilities |  |  | 716,505 |  |  |  | 49 |  |  |  | - |  |  |  | 716,554 |  |  |  | 120,882 |  |  |  | 837,436 |
|  | 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) |  |  | 125,419 |  |  |  | - |  |  |  | - |  |  |  | 125,419 |  |  |  | 32,783 |  |  |  | 158,202 |
Investments in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public companies’ securities |  |  | - |  |  |  | 24,484 |  |  |  | - |  |  |  | 24,484 |  |  |  | - |  |  |  | 24,484 |
- Mutual funds |  |  | - |  |  |  | 85,313 |  |  |  | - |  |  |  | 85,313 |  |  |  | - |  |  |  | 85,313 |
- Bonds |  |  | - |  |  |  | 58,399 |  |  |  | - |  |  |  | 58,399 |  |  |  | - |  |  |  | 58,399 |
- Others |  |  | 7,689 |  |  |  | 6,518 |  |  |  | 35 |  |  |  | 14,242 |  |  |  | - |  |  |  | 14,242 |
Derivative financial instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Options on companies |  |  | 78 |  |  |  | - |  |  |  | - |  |  |  | 78 |  |  |  | - |  |  |  | 78 |
Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Cash at bank and on hand |  |  | 28,586 |  |  |  | - |  |  |  | - |  |  |  | 28,586 |  |  |  | - |  |  |  | 28,586 |
- Short term investments |  |  | - |  |  |  | 10,866 |  |  |  | - |  |  |  | 10,866 |  |  |  | - |  |  |  | 10,866 |
Total assets |  |  | 161,772 |  |  |  | 185,580 |  |  |  | 35 |  |  |  | 347,387 |  |  |  | 32,783 |  |  |  | 380,170 |
|  | 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) |  |  | 51,165 |  |  |  | - |  |  |  | - |  |  |  | 51,165 |  |  |  | 103,597 |  |  |  | 154,762 |
Borrowings (Note 20) |  |  | 511,329 |  |  |  | - |  |  |  | - |  |  |  | 511,329 |  |  |  | - |  |  |  | 511,329 |
Lease liabilities (Note 13) |  |  | 15,265 |  |  |  | - |  |  |  | - |  |  |  | 15,265 |  |  |  | - |  |  |  | 15,265 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Bond futures |  |  | - |  |  |  | 6 |  |  |  | - |  |  |  | 6 |  |  |  | - |  |  |  | 6 |
Total liabilities |  |  | 577,759 |  |  |  | 6 |  |  |  | - |  |  |  | 577,765 |  |  |  | 103,597 |  |  |  | 681,362 |
Schedule of book value of financial instruments recognized |
|  | 06.30.2025 |  |  | 06.30.2024 |
|  | 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) |  |  | 163,684 |  |  |  | (22,616 | ) |  |  | 141,068 |  |  |  | 135,686 |  |  |  | (10,267 | ) |  |  | 125,419 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 38,339 |  |  |  | 22,616 |  |  |  | 60,955 |  |  |  | 40,898 |  |  |  | 10,267 |  |  |  | 51,165 |
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, 2025 |  |  |  |  |  |  |  |  |
Interest income |  |  | 6,439 |  |  |  | - |  |  |  | 6,439 |
Interest expense |  |  | (38,727 | ) |  |  | - |  |  |  | (38,727 | )
Interest expense on lease liabilities |  |  | (683 | ) |  |  | - |  |  |  | (683 | )
Foreign exchange gains, net |  |  | 13,904 |  |  |  | - |  |  |  | 13,904 |
Gain from repurchase of NCN |  |  | 383 |  |  |  | - |  |  |  | 383 |
Fair value gain on financial assets at fair value through profit or loss |  |  | - |  |  |  | 59,581 |  |  |  | 59,581 |
Interest and allowances generated by operating credits |  |  | 1,607 |  |  |  | - |  |  |  | 1,607 |
Gain from derivative financial instruments, net |  |  | - |  |  |  | 104 |  |  |  | 104 |
Other finance costs |  |  | (11,584 | ) |  |  | - |  |  |  | (11,584 | )
Total financial instruments (i) |  |  | (28,661 | ) |  |  | 59,685 |  |  |  | 31,024 |
|  | Financial assets / liabilities at amortized cost |  |  | Financial assets / liabilities at fair value through profit or loss |  |  | Total |
June 30, 2024 |  |  |  |  |  |  |  |  |
Interest income |  |  | 47,250 |  |  |  | - |  |  |  | 47,250 |
Interest expense |  |  | (54,800 | ) |  |  | - |  |  |  | (54,800 | )
Interest expense on lease liabilities |  |  | (1,464 | ) |  |  | - |  |  |  | (1,464 | )
Foreign exchange gains, net |  |  | 20,894 |  |  |  | - |  |  |  | 20,894 |
Loss from repurchase of NCN |  |  | (252 | ) |  |  | - |  |  |  | (252 | )
Fair value gain on financial assets at fair value through profit or loss |  |  | - |  |  |  | 133,160 |  |  |  | 133,160 |
Interest and allowances generated by operating credits |  |  | 2,635 |  |  |  | - |  |  |  | 2,635 |
Loss from derivative financial instruments, net |  |  | - |  |  |  | (1,934 | ) |  |  | (1,934 | )
Other finance costs |  |  | (16,566 | ) |  |  | - |  |  |  | (16,566 | )
Total financial instruments (i) |  |  | (2,303 | ) |  |  | 131,226 |  |  |  | 128,923 |
|  | Financial assets / liabilities at amortized cost |  |  | Financial assets / liabilities at fair value through profit or loss |  |  | Total |
June 30, 2023 |  |  |  |  |  |  |  |  |
Interest income |  |  | 4,272 |  |  |  | - |  |  |  | 4,272 |
Interest expense |  |  | (61,686 | ) |  |  | - |  |  |  | (61,686 | )
Interest expense on lease liabilities |  |  | (1,150 | ) |  |  | - |  |  |  | (1,150 | )
Foreign exchange gains, net |  |  | 35,028 |  |  |  | - |  |  |  | 35,028 |
Gain from repurchase of NCN |  |  | 1,030 |  |  |  | - |  |  |  | 1,030 |
Fair value gain on financial assets at fair value through profit or loss |  |  | - |  |  |  | 38,366 |  |  |  | 38,366 |
Interest and allowances generated by operating credits |  |  | 3,424 |  |  |  | - |  |  |  | 3,424 |
Gain from derivative financial instruments, net |  |  | - |  |  |  | 239 |  |  |  | 239 |
Other finance costs |  |  | (9,815 | ) |  |  | - |  |  |  | (9,815 | )
Total financial instruments (i) |  |  | (28,897 | ) |  |  | 38,605 |  |  |  | 9,708 |
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 |  | -

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