XML 29 R13.htm IDEA: XBRL DOCUMENT
v3.23.3

Property plant and equipment | 12 Months Ended
--- | ---
Jun. 30, 2023
Property plant and equipment |
10. Property, plant and equipment | 10. Property, plant and equipment Changes in the Group’s property, plant and equipment for the years ended June 30, 2023 and 2022 were as follows:
|  | Owner occupied farmland |  |  | Bearer plant (iii) |  |  | Buildings and facilities |  |  | Machinery and equipment |  |  | Others (i) |  |  | Total |
Balance as of June 30, 2021 |  |  | 109,265 |  |  |  | 4,836 |  |  |  | 24,156 |  |  |  | 1,047 |  |  |  | 2,510 |  |  |  | 141,814 |
Costs |  |  | 123,129 |  |  |  | 11,394 |  |  |  | 67,037 |  |  |  | 11,059 |  |  |  | 53,883 |  |  |  | 266,502 |
Accumulated depreciation |  |  | (13,864 | ) |  |  | (6,558 | ) |  |  | (42,881 | ) |  |  | (10,012 | ) |  |  | (51,373 | ) |  |  | (124,688 | )
Net book amount at June 30, 2021 |  |  | 109,265 |  |  |  | 4,836 |  |  |  | 24,156 |  |  |  | 1,047 |  |  |  | 2,510 |  |  |  | 141,814 |
Additions |  |  | 4,555 |  |  |  | 1,330 |  |  |  | 1,492 |  |  |  | 336 |  |  |  | 959 |  |  |  | 8,672 |
Disposals |  |  | (6,232 | ) |  |  | (11 | ) |  |  | (47 | ) |  |  | (4 | ) |  |  | (52 | ) |  |  | (6,346 | )
Currency translation adjustment |  |  | (19,318 | ) |  |  | (1,123 | ) |  |  | (349 | ) |  |  | - |  |  |  | (462 | ) |  |  | (21,252 | )
Transfers |  |  | 6,903 |  |  |  | (13 | ) |  |  | 3,229 |  |  |  | 41 |  |  |  | - |  |  |  | 10,160 |
Depreciation charge (ii) |  |  | (1,242 | ) |  |  | (1,550 | ) |  |  | (1,367 | ) |  |  | (405 | ) |  |  | (360 | ) |  |  | (4,924 | )
Balance as of June 30, 2022 |  |  | 93,931 |  |  |  | 3,469 |  |  |  | 27,114 |  |  |  | 1,015 |  |  |  | 2,595 |  |  |  | 128,124 |
Costs |  |  | 103,210 |  |  |  | 8,123 |  |  |  | 37,011 |  |  |  | 10,466 |  |  |  | 5,607 |  |  |  | 164,417 |
Accumulated depreciation |  |  | (9,279 | ) |  |  | (4,654 | ) |  |  | (9,897 | ) |  |  | (9,451 | ) |  |  | (3,012 | ) |  |  | (36,293 | )
Net book amount at June 30, 2022 |  |  | 93,931 |  |  |  | 3,469 |  |  |  | 27,114 |  |  |  | 1,015 |  |  |  | 2,595 |  |  |  | 128,124 |
Additions |  |  | 20,842 |  |  |  | 1,844 |  |  |  | 1,811 |  |  |  | 477 |  |  |  | 766 |  |  |  | 25,740 |
Disposals |  |  | (3,445 | ) |  |  | (419 | ) |  |  | (3,458 | ) |  |  | (1 | ) |  |  | (118 | ) |  |  | (7,441 | )
Currency translation adjustment |  |  | 5,970 |  |  |  | 308 |  |  |  | 185 |  |  |  | (2 | ) |  |  | 146 |  |  |  | 6,607 |
Transfers |  |  | 132 |  |  |  | 327 |  |  |  | (3,200 | ) |  |  | 46 |  |  |  | 123 |  |  |  | (2,572 | )
Depreciation charges (ii) |  |  | (1,536 | ) |  |  | (1,123 | ) |  |  | (1,237 | ) |  |  | (456 | ) |  |  | (553 | ) |  |  | (4,905 | )
Balance as of June 30, 2023 |  |  | 115,894 |  |  |  | 4,406 |  |  |  | 21,215 |  |  |  | 1,079 |  |  |  | 2,959 |  |  |  | 145,553 |
Costs |  |  | 126,709 |  |  |  | 10,183 |  |  |  | 32,349 |  |  |  | 10,986 |  |  |  | 6,524 |  |  |  | 186,751 |
Accumulated depreciation |  |  | (10,815 | ) |  |  | (5,777 | ) |  |  | (11,134 | ) |  |  | (9,907 | ) |  |  | (3,565 | ) |  |  | (41,198 | )
Net book amount at June 30, 2023 |  |  | 115,894 |  |  |  | 4,406 |  |  |  | 21,215 |  |  |  | 1,079 |  |  |  | 2,959 |  |  |  | 145,553 |
(i) | Includes furniture and fixtures and vehicles.
(ii) | Amortization charge was recognized in the amount of ARS 1,240 and ARS 1,244 under "Costs", in the amount of ARS 506 and ARS 601 under "General and administrative expenses" and ARS 48 and ARS 33 under "Selling expenses" as of June 30, 2023 and 2022, respectively in the Statement of Income and Other Comprehensive Income (Note 27) and ARS 3,111 and ARS 3,046 were capitalized as part of biological assets’ cost.
(iii) | Corresponds to the plantation of sugarcane with a useful life of more than one year.

X
- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS16_g73-79__IAS16_g73-79_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_PropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration