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Financial instruments by category (Tables) | 12 Months Ended
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Jun. 30, 2025
Financial instruments by category |
Schedule of financial assets and financial liabilities |
|  | Financial assets at amortized cost |  |  | Financial assets at fair value through profit or loss |  |  | Subtotal financial assets |  |  | Non-financial assets |  |  | Total |
|  | Level 1 |  |  | Level 2 |  |  |  |  |  |  |  |  |  |  |
June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets as per Statement of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) (Note 17) |  |  | 439,382 |  |  |  | 52,778 |  |  |  | - |  |  |  | 492,160 |  |  |  | 132,767 |  |  |  | 624,927 |
Investment in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public companies’ securities |  |  | - |  |  |  | 35,450 |  |  |  | - |  |  |  | 35,450 |  |  |  | - |  |  |  | 35,450 |
- Bonds |  |  | - |  |  |  | 58,737 |  |  |  | - |  |  |  | 58,737 |  |  |  | - |  |  |  | 58,737 |
- Mutual funds |  |  | - |  |  |  | 134,183 |  |  |  | - |  |  |  | 134,183 |  |  |  | - |  |  |  | 134,183 |
- Others |  |  | 5,619 |  |  |  | 6,286 |  |  |  | 13,770 |  |  |  | 25,675 |  |  |  | - |  |  |  | 25,675 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Commodities options contracts |  |  | - |  |  |  | 1,198 |  |  |  | - |  |  |  | 1,198 |  |  |  | - |  |  |  | 1,198 |
- Commodities futures contracts |  |  | - |  |  |  | 1,916 |  |  |  | - |  |  |  | 1,916 |  |  |  | - |  |  |  | 1,916 |
- Foreign-currency options contracts |  |  | - |  |  |  | 4,127 |  |  |  | - |  |  |  | 4,127 |  |  |  | - |  |  |  | 4,127 |
- Swaps |  |  | - |  |  |  | - |  |  |  | 1,912 |  |  |  | 1,912 |  |  |  | - |  |  |  | 1,912 |
- Others |  |  | - |  |  |  | 97 |  |  |  | - |  |  |  | 97 |  |  |  | - |  |  |  | 97 |
Cash and cash equivalents (excluding bank overdrafts): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Cash on hand and at bank |  |  | 193,178 |  |  |  | - |  |  |  | - |  |  |  | 193,178 |  |  |  | - |  |  |  | 193,178 |
- Short-term investments |  |  | - |  |  |  | 57,677 |  |  |  | - |  |  |  | 57,677 |  |  |  | - |  |  |  | 57,677 |
Total assets |  |  | 638,179 |  |  |  | 352,449 |  |  |  | 15,682 |  |  |  | 1,006,310 |  |  |  | 132,767 |  |  |  | 1,139,077 |
|  | Financial liabilities at amortized cost |  |  | Financial liabilities at fair value through profit or loss |  |  | Subtotal financial liabilities |  |  | Non-financial liabilities |  |  | Total |
|  | Level 1 |  |  |  |  |  |  |  |  |
June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liabilities as per Statement of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables (Note 20) |  |  | 253,890 |  |  |  | - |  |  |  | 253,890 |  |  |  | 154,004 |  |  |  | 407,894 |
Borrowings (Note 22) |  |  | 1,343,112 |  |  |  | - |  |  |  | 1,343,112 |  |  |  | - |  |  |  | 1,343,112 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Commodities options contracts |  |  | - |  |  |  | 2 |  |  |  | 2 |  |  |  | - |  |  |  | 2 |
- Commodities futures contracts |  |  | - |  |  |  | 2,616 |  |  |  | 2,616 |  |  |  | - |  |  |  | 2,616 |
- Foreign-currency options contracts |  |  | - |  |  |  | 162 |  |  |  | 162 |  |  |  | - |  |  |  | 162 |
- Foreign-currency future contracts |  |  | - |  |  |  | 404 |  |  |  | 404 |  |  |  | - |  |  |  | 404 |
- Swaps |  |  | - |  |  |  | 4,366 |  |  |  | 4,366 |  |  |  | - |  |  |  | 4,366 |
Lease liabilities (Note 13) |  |  | 120,306 |  |  |  | - |  |  |  | 120,306 |  |  |  | - |  |  |  | 120,306 |
Total liabilities |  |  | 1,717,308 |  |  |  | 7,550 |  |  |  | 1,724,858 |  |  |  | 154,004 |  |  |  | 1,878,862 |
|  | Financial assets at amortized cost |  |  | Financial assets at fair value through profit or loss |  |  | Subtotal financial assets |  |  | Non-financial assets |  |  | Total |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  |  |  |
June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets as per Statement of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) (Note 17) |  |  | 381,205 |  |  |  | 60,137 |  |  |  | - |  |  |  | - |  |  |  | 441,342 |  |  |  | 126,969 |  |  |  | 568,311 |
Investment in financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Public companies’ securities |  |  | 123 |  |  |  | 24,484 |  |  |  | - |  |  |  | - |  |  |  | 24,607 |  |  |  | - |  |  |  | 24,607 |
- Bonds |  |  | - |  |  |  | 75,391 |  |  |  | - |  |  |  | - |  |  |  | 75,391 |  |  |  | - |  |  |  | 75,391 |
- Mutual funds |  |  | - |  |  |  | 90,897 |  |  |  | 387 |  |  |  | - |  |  |  | 91,284 |  |  |  | - |  |  |  | 91,284 |
- Others |  |  | 7,689 |  |  |  | 19,058 |  |  |  | - |  |  |  | 35 |  |  |  | 26,782 |  |  |  | - |  |  |  | 26,782 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Commodities options contracts |  |  | - |  |  |  | 4,927 |  |  |  | - |  |  |  | - |  |  |  | 4,927 |  |  |  | - |  |  |  | 4,927 |
- Commodities futures contracts |  |  | - |  |  |  | 2,118 |  |  |  | - |  |  |  | - |  |  |  | 2,118 |  |  |  | - |  |  |  | 2,118 |
- Foreign-currency options contracts |  |  | - |  |  |  | 288 |  |  |  | - |  |  |  | - |  |  |  | 288 |  |  |  | - |  |  |  | 288 |
- Foreign-currency future contracts |  |  | - |  |  |  | 268 |  |  |  | - |  |  |  | - |  |  |  | 268 |  |  |  | - |  |  |  | 268 |
- Swaps |  |  | - |  |  |  | - |  |  |  | 1,452 |  |  |  | - |  |  |  | 1,452 |  |  |  | - |  |  |  | 1,452 |
- Options on companies |  |  | 78 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 78 |  |  |  | - |  |  |  | 78 |
- Others |  |  | - |  |  |  | 1,953 |  |  |  | - |  |  |  | - |  |  |  | 1,953 |  |  |  | - |  |  |  | 1,953 |
Restricted assets (i) |  |  | 3,792 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,792 |  |  |  | - |  |  |  | 3,792 |
Cash and cash equivalents (excluding bank overdrafts): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Cash on hand and at bank |  |  | 70,872 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 70,872 |  |  |  | - |  |  |  | 70,872 |
- Short-term investments |  |  | - |  |  |  | 88,953 |  |  |  | - |  |  |  | - |  |  |  | 88,953 |  |  |  | - |  |  |  | 88,953 |
Total assets |  |  | 463,759 |  |  |  | 368,474 |  |  |  | 1,839 |  |  |  | 35 |  |  |  | 834,107 |  |  |  | 126,969 |  |  |  | 961,076 |
|  | Financial liabilities at amortized cost |  |  | Financial liabilities at fair value through profit or loss |  |  | Subtotal financial liabilities |  |  | Non-financial liabilities |  |  | Total |
|  | Level 1 |  |  |  |  |  |  |  |  |
June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Liabilities as per Statement of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables (Note 20) |  |  | 269,698 |  |  |  | - |  |  |  | 269,698 |  |  |  | 149,442 |  |  |  | 419,140 |
Borrowings (Note 22) |  |  | 1,146,779 |  |  |  | - |  |  |  | 1,146,779 |  |  |  | - |  |  |  | 1,146,779 |
Derivative financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Commodities options contracts |  |  | - |  |  |  | 933 |  |  |  | 933 |  |  |  | - |  |  |  | 933 |
- Commodities futures contracts |  |  | - |  |  |  | 1,890 |  |  |  | 1,890 |  |  |  | - |  |  |  | 1,890 |
- Foreign-currency options contracts |  |  | - |  |  |  | 10,948 |  |  |  | 10,948 |  |  |  | - |  |  |  | 10,948 |
- Foreign-currency future contracts |  |  | - |  |  |  | 5,180 |  |  |  | 5,180 |  |  |  | - |  |  |  | 5,180 |
- Swaps |  |  | - |  |  |  | 2,302 |  |  |  | 2,302 |  |  |  | - |  |  |  | 2,302 |
Lease liabilities (Note 13) |  |  | 111,226 |  |  |  | - |  |  |  | 111,226 |  |  |  | - |  |  |  | 111,226 |
Total liabilities |  |  | 1,527,703 |  |  |  | 21,253 |  |  |  | 1,548,956 |  |  |  | 149,442 |  |  |  | 1,698,398 |
Schedule of book value of financial instruments recognized |
|  | 06.30.2025 |  |  | 06.30.2024 |
|  | 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) |  |  | 535,005 |  |  |  | (42,845 | ) |  |  | 492,160 |  |  |  | 454,069 |  |  |  | (12,727 | ) |  |  | 441,342 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 296,735 |  |  |  | (42,845 | ) |  |  | 253,890 |  |  |  | 282,425 |  |  |  | (12,727 | ) |  |  | 269,698 |
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, 2025 |  |  |  |  |  |  |  |  |
Interest income |  |  | 9,406 |  |  |  | - |  |  |  | 9,406 |
Other finance income |  |  | 13 |  |  |  | - |  |  |  | 13 |
Interest and allowances generated by operating assets |  |  | 7,431 |  |  |  | - |  |  |  | 7,431 |
Interest expenses |  |  | (69,861 | ) |  |  | - |  |  |  | (69,861 | )
Lease liabilities interest |  |  | (1,778 | ) |  |  | - |  |  |  | (1,778 | )
Foreign exchange, net |  |  | 28,073 |  |  |  | - |  |  |  | 28,073 |
Fair value gain on financial assets at fair value through profit or gain |  |  | - |  |  |  | 99,072 |  |  |  | 99,072 |
Gain from repurchase of Non-convertible Notes |  |  | 731 |  |  |  | - |  |  |  | 731 |
Gain on financial instruments derived from commodities |  |  | - |  |  |  | 10,994 |  |  |  | 10,994 |
Loss from derivative financial instruments (except commodities) |  |  | - |  |  |  | (14,403 | ) |  |  | (14,403 | )
Other financial costs |  |  | (15,112 | ) |  |  | - |  |  |  | (15,112 | )
Net result (i) |  |  | (41,097 | ) |  |  | 95,663 |  |  |  | 54,566 |
|  | Financial assets and liabilities at amortized cost |  |  | Financial assets and liabilities at fair value through profit or loss |  |  | Total |
June 30, 2024 |  |  |  |  |  |  |  |  |
Interest income |  |  | 91,081 |  |  |  | - |  |  |  | 91,081 |
Interest and allowances generated by operating assets |  |  | 28,295 |  |  |  | - |  |  |  | 28,295 |
Interest expenses |  |  | (82,200 | ) |  |  | - |  |  |  | (82,200 | )
Lease liabilities interest |  |  | (2,713 | ) |  |  | - |  |  |  | (2,713 | )
Foreign exchange, net |  |  | 82,416 |  |  |  | - |  |  |  | 82,416 |
Fair value gain on financial assets at fair value through profit or gain |  |  | - |  |  |  | 248,402 |  |  |  | 248,402 |
Gain from repurchase of Non-convertible Notes |  |  | 341 |  |  |  | - |  |  |  | 341 |
Gain from commodity derivative financial instruments |  |  | - |  |  |  | 15,532 |  |  |  | 15,532 |
Loss from derivative financial instruments (except commodities) |  |  | - |  |  |  | (67,247 | ) |  |  | (67,247 | )
Other financial costs |  |  | (22,001 | ) |  |  | - |  |  |  | (22,001 | )
Net result (i) |  |  | 95,219 |  |  |  | 196,687 |  |  |  | 291,906 |
|  | Financial assets and liabilities at amortized cost |  |  | Financial assets and liabilities at fair value through profit or loss |  |  | Total |
June 30, 2023 |  |  |  |  |  |  |  |  |
Interest income |  |  | 11,390 |  |  |  | - |  |  |  | 11,390 |
Interest and allowances generated by operating assets |  |  | (7,626 | ) |  |  | - |  |  |  | (7,626 | )
Interest expenses |  |  | (105,357 | ) |  |  | - |  |  |  | (105,357 | )
Lease liabilities interest |  |  | (3,373 | ) |  |  | - |  |  |  | (3,373 | )
Foreign exchange, net |  |  | 103,985 |  |  |  | - |  |  |  | 103,985 |
Fair value gain on financial assets at fair value through profit or gain |  |  | - |  |  |  | 44,898 |  |  |  | 44,898 |
Gain from repurchase of Non-convertible Notes |  |  | 18,213 |  |  |  | - |  |  |  | 18,213 |
Gain from commodity derivative financial instruments |  |  | - |  |  |  | 4,711 |  |  |  | 4,711 |
Gain from derivative financial instruments (except commodities) |  |  | - |  |  |  | 15,332 |  |  |  | 15,332 |
Other financial costs |  |  | (17,283 | ) |  |  | - |  |  |  | (17,283 | )
Net result (i) |  |  | (51 | ) |  |  | 64,941 |  |  |  | 64,890 |
Schedule of changes in Level 3 instruments |
|  | Investments in financial assets - Others |  |  | Total |
Balances at June 30, 2023 |  |  | - |  |  |  | - |
Additions and acquisitions |  |  | 35 |  |  |  | 35 |
Balances at June 30, 2024 |  |  | 35 |  |  |  | 35 |
Gain for the year (i) |  |  | (35 | ) |  |  | (35 | )
Balances at June 30, 2025 |  |  | - |  |  |  | - |
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 |  | Theoretical price |  | Underlying asset price and volatility |  | Level 2 |  | -
Purchase option – Warrant (Others) |  | Black & Scholes with dilution |  | Underlying asset price and volatility |  | Level 3 |  | -

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