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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.