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Financial instruments by category (Tables) | 12 Months Ended
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Jun. 30, 2023
Financial instruments by category |
Schedule of financial assets and financial liabilities |
|  | Financial assets at |  |  | Financial assets at fair value through profit or loss |  |  | Subtotal financial |  |  | Non-financial |  |  |  |
|  | amortized cost |  |  | Level 1 |  |  | Level 2 |  |  | assets |  |  | assets |  |  | Total |
June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets as per Statement of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) (Note 17) |  |  | 73,864 |  |  |  | 14,850 |  |  |  | - |  |  |  | 88,714 |  |  |  | 24,329 |  |  |  | 113,043 |
Investment in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public companies’ securities |  |  | - |  |  |  | 5,046 |  |  |  | - |  |  |  | 5,046 |  |  |  | - |  |  |  | 5,046 |
- Bonds |  |  | - |  |  |  | 13,034 |  |  |  | 767 |  |  |  | 13,801 |  |  |  | - |  |  |  | 13,801 |
- Mutual funds |  |  | - |  |  |  | 25,035 |  |  |  | - |  |  |  | 25,035 |  |  |  | - |  |  |  | 25,035 |
- Others |  |  | 695 |  |  |  | 1,309 |  |  |  | - |  |  |  | 2,004 |  |  |  | - |  |  |  | 2,004 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Commodities options contracts |  |  | - |  |  |  | 209 |  |  |  | - |  |  |  | 209 |  |  |  | - |  |  |  | 209 |
- Commodities futures contracts |  |  | - |  |  |  | 2,062 |  |  |  | - |  |  |  | 2,062 |  |  |  | - |  |  |  | 2,062 |
- Foreign-currency options contracts |  |  | - |  |  |  | 276 |  |  |  | - |  |  |  | 276 |  |  |  | - |  |  |  | 276 |
- Foreign-currency future contracts |  |  | - |  |  |  | 1,773 |  |  |  | - |  |  |  | 1,773 |  |  |  | - |  |  |  | 1,773 |
- Swaps |  |  | - |  |  |  | - |  |  |  | 279 |  |  |  | 279 |  |  |  | - |  |  |  | 279 |
- Others |  |  | - |  |  |  | 1,955 |  |  |  | - |  |  |  | 1,955 |  |  |  | - |  |  |  | 1,955 |
Restricted assets (i) |  |  | 1,202 |  |  |  | - |  |  |  | - |  |  |  | 1,202 |  |  |  | - |  |  |  | 1,202 |
Cash and cash equivalents (excluding bank overdrafts): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Cash on hand and at bank |  |  | 9,265 |  |  |  | - |  |  |  | - |  |  |  | 9,265 |  |  |  | - |  |  |  | 9,265 |
- Short-term investments |  |  | - |  |  |  | 29,671 |  |  |  | - |  |  |  | 29,671 |  |  |  | - |  |  |  | 29,671 |
Total assets |  |  | 85,026 |  |  |  | 95,220 |  |  |  | 1,046 |  |  |  | 181,292 |  |  |  | 24,329 |  |  |  | 205,621 |
|  | Financial liabilities at |  |  | Financial liabilities at fair value through profit or loss |  |  | Subtotal financial |  |  | Non-financial |  |  |  |
|  | amortized cost |  |  | Level 1 |  |  | Level 2 |  |  | liabilities |  |  |  | liabilities |  |  |  | Total |
June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liabilities as per Statement of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables (Note 20) |  |  | 57,278 |  |  |  | - |  |  |  | - |  |  |  | 57,278 |  |  |  | 30,910 |  |  |  | 88,188 |
Borrowings (Note 22) |  |  | 262,052 |  |  |  | - |  |  |  | - |  |  |  | 262,052 |  |  |  | - |  |  |  | 262,052 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Commodities options contracts |  |  | - |  |  |  | 810 |  |  |  | - |  |  |  | 810 |  |  |  | - |  |  |  | 810 |
- Commodities futures contracts |  |  | 15 |  |  |  | 335 |  |  |  | - |  |  |  | 350 |  |  |  | - |  |  |  | 350 |
- Foreign-currency options contracts |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
- Foreign-currency future contracts |  |  | - |  |  |  | 126 |  |  |  | - |  |  |  | 126 |  |  |  | - |  |  |  | 126 |
- Swaps |  |  | - |  |  |  | 6 |  |  |  | - |  |  |  | 6 |  |  |  | - |  |  |  | 6 |
Total liabilities |  |  | 319,345 |  |  |  | 1,277 |  |  |  | - |  |  |  | 320,622 |  |  |  | 30,910 |  |  |  | 351,532 |
|  | Financial assets at |  |  | Financial assets at fair value through profit or loss |  |  | Subtotal |  |  | Non-financial |  |  |  |
|  | amortized cost |  |  | Level 1 |  |  | Level 2 |  |  | financial assets |  |  | assets |  | Total
June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets as per Statement of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) (Note 17) |  |  | 73,533 |  |  |  | 9,408 |  |  |  | - |  |  |  | 82,941 |  |  |  | 22,985 |  |  |  | 105,926 |
Investment in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public companies’ securities |  |  | - |  |  |  | 3,333 |  |  |  | - |  |  |  | 3,333 |  |  |  | - |  |  |  | 3,333 |
- Bonds |  |  | - |  |  |  | 3,814 |  |  |  | - |  |  |  | 3,814 |  |  |  | - |  |  |  | 3,814 |
- Mutual funds |  |  | - |  |  |  | 34,769 |  |  |  | - |  |  |  | 34,769 |  |  |  | - |  |  |  | 34,769 |
- Others |  |  | 245 |  |  |  | 830 |  |  |  | - |  |  |  | 1,075 |  |  |  | - |  |  |  | 1,075 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Commodities options contracts |  |  | - |  |  |  | 655 |  |  |  | - |  |  |  | 655 |  |  |  | - |  |  |  | 655 |
- Commodities futures contracts |  |  | - |  |  |  | 4,801 |  |  |  | - |  |  |  | 4,801 |  |  |  | - |  |  |  | 4,801 |
- Foreign-currency options contracts |  |  | - |  |  |  | 151 |  |  |  | - |  |  |  | 151 |  |  |  | - |  |  |  | 151 |
- Foreign-currency future contracts |  |  | - |  |  |  | 569 |  |  |  | - |  |  |  | 569 |  |  |  | - |  |  |  | 569 |
Restricted assets (i) |  |  | 1,005 |  |  |  | - |  |  |  | - |  |  |  | 1,005 |  |  |  | - |  |  |  | 1,005 |
Cash and cash equivalents (excluding bank overdrafts): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Cash on hand and at bank |  |  | 39,369 |  |  |  | - |  |  |  | - |  |  |  | 39,369 |  |  |  | - |  |  |  | 39,369 |
- Short-term investments |  |  | - |  |  |  | 35,892 |  |  |  | - |  |  |  | 35,892 |  |  |  | - |  |  |  | 35,892 |
Total assets |  |  | 114,152 |  |  |  | 94,222 |  |  |  | - |  |  |  | 208,374 |  |  |  | 22,985 |  |  |  | 231,359 |
|  | Financial liabilities at |  |  | Financial liabilities at fair value through profit or loss |  |  | Subtotal financial |  |  | Non-financial |  |  |  |
|  | amortized cost |  |  | Level 1 |  |  | Level 2 |  |  | liabilities |  |  |  | liabilities |  |  | Total |
June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liabilities as per Statement of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables (Note 20) |  |  | 53,578 |  |  |  | - |  |  |  | - |  |  |  | 53,578 |  |  |  | 22,996 |  |  |  | 76,574 |
Borrowings (Note 22) |  |  | 304,897 |  |  |  | - |  |  |  | - |  |  |  | 304,897 |  |  |  | - |  |  |  | 304,897 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Commodities options contracts |  |  | - |  |  |  | 382 |  |  |  | 222 |  |  |  | 604 |  |  |  | - |  |  |  | 604 |
- Commodities futures contracts |  |  | 6 |  |  |  | 1,037 |  |  |  | - |  |  |  | 1,043 |  |  |  | - |  |  |  | 1,043 |
- Foreign-currency options contracts |  |  | - |  |  |  | 351 |  |  |  | - |  |  |  | 351 |  |  |  | - |  |  |  | 351 |
- Foreign-currency future contracts |  |  | - |  |  |  | 300 |  |  |  | - |  |  |  | 300 |  |  |  | - |  |  |  | 300 |
- Swaps |  |  | - |  |  |  | 84 |  |  |  | 34 |  |  |  | 118 |  |  |  | - |  |  |  | 118 |
Total liabilities |  |  | 358,481 |  |  |  | 2,154 |  |  |  | 256 |  |  |  | 360,891 |  |  |  | 22,996 |  |  |  | 383,887 |
Schedule of book value of financial instruments recognized |
|  | 06.30.2023 |  |  | 06.30.2022 |
|  | 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) |  |  | 90,761 |  |  |  | (2,047 | ) |  |  | 88,714 |  |  |  | 90,062 |  |  |  | (7,121 | ) |  |  | 82,941 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 59,325 |  |  |  | (2,047 | ) |  |  | 57,278 |  |  |  | 60,699 |  |  |  | (7,121 | ) |  |  | 53,578 |
Schedule of income, expense, gains and losses on financial instruments |
|  | Financial assets and liabilities at amortized cost |  |  | Financial assets and liabilities at fair value through profit or loss |  |  | Total |
June 30, 2023 |  |  |  |  |  |  |  |  |
Interest income |  |  | 2,199 |  |  |  | - |  |  |  | 2,199 |
Interest and allowances generated by operating assets |  |  | (1,472 | ) |  |  | - |  |  |  | (1,472 | )
Interest expenses |  |  | (20,991 | ) |  |  | - |  |  |  | (20,991 | )
Lease liabilities interest |  |  | (651 | ) |  |  | - |  |  |  | (651 | )
Foreign exchange, net |  |  | 20,075 |  |  |  | - |  |  |  | 20,075 |
Fair value gain on financial assets at fair value through profit or gain |  |  | - |  |  |  | 8,668 |  |  |  | 8,668 |
Gain from repurchase of Non-convertible Notes |  |  | 3,516 |  |  |  | - |  |  |  | 3,516 |
Gain on financial instruments derived from commodities |  |  | - |  |  |  | 909 |  |  |  | 909 |
Gain from derivative financial instruments, net |  |  | - |  |  |  | 2,960 |  |  |  | 2,960 |
Other financial costs |  |  | (3,336 | ) |  |  | - |  |  |  | (3,336 | )
Net result (i) |  |  | (660 | ) |  |  | 12,537 |  |  |  | 11,877 |
|  | Financial assets and liabilities at amortized cost |  |  | Financial assets and liabilities at fair value through profit or loss |  |  | Total |
June 30, 2022 |  |  |  |  |  |  |  |  |
Interest income |  |  | 2,773 |  |  |  | - |  |  |  | 2,773 |
Interest and allowances generated by operating assets |  |  | 3,081 |  |  |  | - |  |  |  | 3,081 |
Interest expenses |  |  | (29,696 | ) |  |  | - |  |  |  | (29,696 | )
Lease liabilities interest |  |  | (630 | ) |  |  | - |  |  |  | (630 | )
Foreign exchange, net |  |  | 63,486 |  |  |  | - |  |  |  | 63,486 |
Dividends income |  |  | 4 |  |  |  | - |  |  |  | 4 |
Fair value gain on financial assets at fair value through profit or gain |  |  | - |  |  |  | 12,732 |  |  |  | 12,732 |
Gain from repurchase of Non-convertible Notes |  |  | 3,139 |  |  |  | - |  |  |  | 3,139 |
Loss on financial instruments derived from commodities |  |  | - |  |  |  | (5,083 | ) |  |  | (5,083 | )
Loss from derivative financial instruments, net |  |  | - |  |  |  | (3,104 | ) |  |  | (3,104 | )
Other financial costs |  |  | (2,303 | ) |  |  | - |  |  |  | (2,303 | )
Net result (i) |  |  | 39,854 |  |  |  | 4,545 |  |  |  | 44,399 |
|  | Financial assets and liabilities at amortized cost |  |  | Financial assets and liabilities at fair value through profit or loss |  |  | Total |
June 30, 2021 |  |  |  |  |  |  |  |  |
Interest income |  |  | 2,318 |  |  |  | - |  |  |  | 2,318 |
Interest and allowances generated by operating assets |  |  | 10,906 |  |  |  | - |  |  |  | 10,906 |
Interest expenses |  |  | (49,316 | ) |  |  | - |  |  |  | (49,316 | )
Lease liabilities interest |  |  | (908 | ) |  |  | - |  |  |  | (908 | )
Foreign exchange, net |  |  | 37,063 |  |  |  | - |  |  |  | 37,063 |
Dividends income |  |  | 4 |  |  |  | - |  |  |  | 4 |
Fair value gain on financial assets at fair value through profit or gain |  |  | - |  |  |  | 35,663 |  |  |  | 35,663 |
Loss from repurchase of Non-convertible Notes |  |  | (88 | ) |  |  | - |  |  |  | (88 | )
Loss on financial instruments derived from commodities |  |  | - |  |  |  | (16,089 | ) |  |  | (16,089 | )
Loss from derivative financial instruments, net |  |  | - |  |  |  | (1,686 | ) |  |  | (1,686 | )
Other financial costs |  |  | (4,790 | ) |  |  | - |  |  |  | (4,790 | )
Net result (i) |  |  | (4,811 | ) |  |  | 17,888 |  |  |  | 13,077 |
Schedule of changes in Level 3 instruments |
|  | Investments in financial assets - Others |  |  | Total |
Balance as of June 30, 2021 |  |  | 170 |  |  |  | 170 |
Currency translation adjustment |  |  | (17 | ) |  |  | (17 | )
Deconsolidation |  |  | (207 | ) |  |  | (207 | )
Gains recognized in the year (i) |  |  | 54 |  |  |  | 54 |
Balance as of June 30, 2022 (ii) |  |  | - |  |  |  | - |
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
Derivative financial instruments - Swaps and Commodities options contracts |  | Theoretical price |  | Underlying asset price and volatility |  | Level 2 |  | -

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