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Income tax (Tables)

12 Months Ended

Jun. 30, 2023

Income tax

Schedule of income tax

		06.30.2023				06.30.2022				06.30.2021
Current income tax			14,494				(39,585	)			(6,812	)
Deferred income tax			58,227				35,323				(91,960	)
Income tax (i)			72,721				(4,262	)			(98,772	)

Schedule of statutory tax rate

Tax jurisdiction	Income tax rate
Argentina	25% - 35%
Brazil	25% - 34%
Uruguay	0% - 25%
Bolivia	25%
U.S.	21%
Bermudas	0%
Israel	23% - 24%

Schedule of income/loss before income tax

		06.30.2023				06.30.2022				06.30.2021
Tax calculated at the tax rates applicable to profit in the respective countries (i)			(1904	)			(41,079	)			(16,082	)
Permanent differences:
Tax inflation adjustment			6,458				(35,560	)			(43,661	)
Share of profit/ (loss) of associates and joint ventures			3,503				(522	)			(4,579	)
Result from sale of participation in subsidiaries			3				(707	)			399
Unrecognized tax loss carry-forwards			-				-				(18,255	)
Difference between provision and affidavit (ii)			10,955				-				4,812
Fiscal transparency			(1,367	)			(2,736	)			1,248
Recovery of unrecognized tax loss carry-forwards			1,864				20,620				-
Change of tax rate			-				-				(50,582	)
Non-taxable profit			285				(433	)			(528	)
Others			1,095				902				(192	)
Inflation adjustment permanent difference (IAS 29)			51,829				55,253				28,648
Income tax from continuing operations			72,721				(4,262	)			(98,772	)

Schedule of deferred tax assets and liabilities

		06.30.2023				06.30.2022
Deferred income tax assets to be recovered after more than 12 months			11,727				5,025
Deferred income tax assets to be recovered within 12 months			8,033				6,611
Deferred income tax assets			19,760				11,636
Deferred income tax liabilities to be recovered after more than 12 months			(191,373	)			(235,560	)
Deferred income tax liabilities to be recovered within 12 months			(21,978	)			(26,544	)
Deferred income tax liabilities			(213,351	)			(262,104	)
Total deferred income tax liabilities, net			(193,591	)			(250,468	)

Schedule of deferred income tax

		At the beginning				Currency translation adjustment				Charged to the Statement of Income				Revaluation surplus				At the end
June 30, 2023
Assets
Trade and other payables			3,296				-				2,289				-				5,585
Tax loss carry-forwards			3,238				141				5,371				-				8,750
Others			5,102				302				21				-				5,425
Subtotal assets			11,636				443				7,681				-				19,760
Liabilities
Investment properties and property, plant and equipment			(218,228	)			(1,193	)			32,156				(417	)			(187,682	)
Biological assets			(5,855	)			93				2,430				-				(3,332	)
Trade and other receivables			(1,242	)			-				167				-				(1,075	)
Investments			(110	)			-				(2,494	)			-				(2,604	)
Intangible assets			(1,466	)			-				(296	)			-				(1,762	)
Tax inflation adjustment			(31,714	)			-				21,214				-				(10,500	)
Borrowings			368				-				(329	)			-				39
Inventories			(2,760	)			(258	)			(735	)			-				(3,753	)
Others			(1,097	)			(18	)			(1,567	)			-				(2,682	)
Subtotal liabilities			(262,104	)			(1,376	)			50,546				(417	)			(213,351	)
(Liabilities)/ Assets, net			(250,468	)			(933	)			58,227				(417	)			(193,591	)

		At the beginning				Currency translation adjustment				Charged to the Statement of Income				Revaluation surplus				At the end
June 30, 2022
Assets
Trade and other payables			2,781				-				515				-				3,296
Tax loss carry-forwards			10,542				(2,408	)			(4,896	)			-				3,238
Others			7,821				(1,184	)			(1,535	)			-				5,102
Subtotal assets			21,144				(3,592	)			(5,916	)			-				11,636
Liabilities
Investment properties and property, plant and equipment			(231,583	)			5,319				8,842				(806	)			(218,228	)
Biological assets			(9,442	)			1,386				2,201				-				(5,855	)
Trade and other receivables			(1,248	)			-				6				-				(1,242	)
Investments			(24	)			-				(86	)			-				(110	)
Intangible assets			(265	)			-				(1,201	)			-				(1,466	)
Tax inflation adjustment			(66,114	)			-				34,400				-				(31,714	)
Borrowings			3,811				-				(3,443	)			-				368
Inventories			(3,193	)			828				(395	)			-				(2,760	)
Others			(2,044	)			32				915				-				(1,097	)
Subtotal liabilities			(310,102	)			7,565				41,239				(806	)			(262,104	)
(Liabilities)/ Assets, net			(288,958	)			3,973				35,323				(806	)			(250,468	)

Schedule of loss carry forward

Jurisdiction		06.30.2023				Date of generation		Due date
Argentina			121			2018		2023
Argentina			172			2019		2024
Argentina			3,885			2020		2025
Argentina			10,674			2021		2026
Argentina			1,474			2022		2027
Argentina			898			2023		2028
Brazil			7,961			2019-2023		Do not expire
Total cumulative tax loss carry-forwards			25,185