	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

	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

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

-