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Investments in associates and joint ventures (Tables)

12 Months Ended

Jun. 30, 2023

Significant judgments key assumptions and estimates

Schedule of investments in joint ventures

		06.30.2023				06.30.2022
Beginning of the year			38,611				45,904
Share capital increase and contributions (Note 32)			55				3,307
Share of profit/ (loss)			1,580				(420	)
Other comprehensive income/ (loss)			50				(1,393	)
Dividends (Note 32)			(638	)			(7,923	)
Participation in other changes in equity of associates and joint ventures			-				(608	)
Reclassification to financial instruments			-				(319	)
Others			21				63
End of the year (i)			39,679				38,611

Schedule of comprehensive income

		% ownership interest												Value of Group's interest in equity								Group's interest in comprehensive (loss)/ income
Name of the entity		06.30.2023				06.30.2022				06.30.2021				06.30.2023				06.30.2022				06.30.2023				06.30.2022			06.30.2021
New Lipstick			49.96	%			49.96	%			49.96	%			243				308				(66	)			149				(1,697	)
BHSA			29.91	%			29.91	%			29.91	%			23,918				20,836				3,083				1,882				(2,673	)
Condor (4)			-				21.70	%			18.89	%			-				-				76				916				(1,464	)
GCDI (former TGLT)			27.82	%			27.82	%			27.82	%			1,915				1,753				162				(1,559	)			(7,625	)
Quality (2)			50.00	%			50.00	%			50.00	%			6,987				8,317				(1,387	)			(2,119	)			(916	)
La Rural S.A.			50.00	%			50.00	%			50.00	%			1,214				524				705				(91	)			(476	)
Cresca S.A. (3)			50.00	%			50.00	%			50.00	%			-				63				(4	)			17				28
Other associates and joint ventures			N/A				N/A				N/A				5,402				6,810				(989	)			(1,008	)			(9,294	)
Total associates and joint ventures															39,679				38,611				1,580				(1,813	)			(24,117	)

Schedule of significant joint ventures

Last financial statement issued

Name of the entity

Location of business / Country of incorporation

Main activity

Common shares 1 vote

Share capital (nominal value)

(Loss)/ profit for the period

Shareholders' equity

New Lipstick

U.S.

Real estate

23,631,037

(*)       47

(*)       (2)

(*)       (44)

BHSA

Argentina

Financing

448,689,072

(**)  1,500

(**) 10,306

(**) 77,676

GCDI (former TGLT)

Argentina

Real estate

257,330,595

925

(2,008

)

6,885

Quality

Argentina

Real estate

1,421,672,293

2,843

(2,768

)

13,645

La Rural S.A.

Argentina

Organization of events

714,998

1

719

1,896

Summarized financial information of the associates and joint ventures

		Current assets				Non-current assets				Current liabilities				Non-current liabilities				Net assets				% of ownership interest held				Interest in associates / joint ventures				Goodwill and others				Book value
		As of June 30, 2023
Associates
BHSA			520,170				139,246				572,821				6,593				80,002	(iv)		29.91%(iii)					23,929				(11	)			23,918
GCDI (former TGLT)			14,898				26,748				17,971				16,790				6,885				27.82	%			1,915				-				1,915
Joint ventures
Quality Invest (ii)			50				20,975				146				7,234				13,645				50.00	%			6,823				164				6,987
		As of June 30, 2022
Associates
BHSA			520,704				172,333				604,692				19,318				69,027				29.91	%			20,646				190				20,836
GCDI (former TGLT)			16,192				26,670				17,626				16,550				8,686				27.82	%			2,417				(664	)			1,753
Joint ventures
Quality Invest (ii)			131				24,771				152				8,448				16,302				50.00	%			8,151				166				8,317

		Revenues				Net income/(loss)				Total comprehensive income/(loss)				Dividends distributed to non-controlling shareholders				Cash of operating activities				Cash of investment activities				Cash of financial activities				Net increase/(decrease) in cash and cash equivalents
		As of June 30, 2023 (i)
Associates
BHSA			168,559				10,306				10,306				-				8,077				(1,104	)			8,051				15,024
GCDI (former TGLT)			13,420				266				501				-				(563	)			501				64				2
Joint ventures
Quality Invest (ii)			124				(2,768	)			(2,768	)			-				(325	)			48				234				(43	)
		As of June 30, 2022 (I)
Associates
BHSA			116,506				6,295				6,295				-				71,590				(517	)			(52,997	)			18,076
GCDI (former TGLT)			9,050				(4,590	)			(4,503	)			-				(2,850	)			9,074				(5,454	)			770
Joint ventures
Quality Invest (ii)			445				(4,236	)			(4,236	)			-				(90	)			(71	)			206				45

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