	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

	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

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

-