XML 26 R6.htm IDEA: XBRL DOCUMENT
v3.22.2.2

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) | 12 Months Ended
--- | ---
Jun. 30, 2022 | Jun. 30, 2021 | Jun. 30, 2020
OPERATING ACTIVITIES |  |  |
(Loss) profit for the year | $ (3,908,904) | $ (3,820,622) | $ 4,236,628
Adjustments to reconcile profit to net cash flows |  |  |
Income tax | 17,972,534 | 14,351,170 | 2,206,710
Financial results | 25,806,296 | 27,852,340 | 32,702,642
Depreciation of property, plant and equipment | 3,769,005 | 3,048,539 | 2,010,136
Amortization of intangible assets | 4,161,392 | 2,388,982 | 2,149,534
Depreciation of leased assets | 1,257,538 | 827,320 | 573,897
Transactional expenses | 971,539 | 2,022,918 |
Share-based incentive and stock options | 1,430,745 | 1,655,135 | 3,428,029
Share of profit or loss of joint ventures and associates | (1,144,418) | (997,429) | (2,477,193)
Provisions for contingencies | 292,732 | 158,818 | 200,525
Allowance for impairment of trade debtors | 1,598,042 | 560,931 | 1,499,298
Allowance for obsolescence | 849,641 | 579,832 | 977,817
Initial recognition and changes in the fair value of biological assets | (6,388,030) | (2,826,255) | (716,741)
Changes in the net realizable value of agricultural products after harvest | 42,523 |  |
Gain or loss on sale of equipment and intangible assets | (1,944,308) | 733,042 | 297,289
Working capital adjustments |  |  |
Trade receivables | (24,971,064) | 1,986,982 | (21,740,661)
Other receivables | (7,298,822) | (8,330,278) | (4,864,670)
Income and minimum presumed income taxes payable | 6,469,983 | 5,814,425 | 1,207,046
Inventories and biological assets | (55,311,365) | (34,503,283) | (5,305,792)
Trade and other payables | 53,477,330 | (5,831,743) | 8,267,538
Employee benefits and social security | 3,003,793 | (693,125) | (477,872)
Deferred revenue and advances from customers | (373,584) | 2,412,315 | 843,981
Income and minimum presumed income taxes paid | (7,059,177) | (1,837,775) |
Government grants | (784) | (2,821) | (6,603)
Interest collected | 5,628,962 | 2,979,889 | 1,027,132
Inflation effects on working capital adjustments | (35,846,973) | (14,735,250) | (16,720,191)
Net cash flows (used) generated by operating activities | (17,515,374) | (6,205,943) | 9,318,479
INVESTMENT ACTIVITIES |  |  |
Proceeds from sale of property, plant and equipment | 2,046,771 | 309,810 | 51,151
Investment in joint ventures and associates |  | (101,883) |
Net cash received from business combination |  | 355,804 |
Net loans granted to shareholders and other related parties | (421,691) |  |
Proceeds from financial assets | 12,331,390 | 9,324,335 | 5,041
Investment in financial assets | (2,055,878) | (4,275,099) | (3,357,407)
Purchase of property, plant and equipment | (3,458,790) | (2,805,825) | (1,646,697)
Capitalized development expenditures | (5,149,684) | (3,906,630) | (1,263,730)
Purchase of intangible assets | (389,039) | (7,210,630) | (1,591,749)
Net cash flows generated (used in) by investing activities | 2,903,079 | (8,310,118) | (7,803,391)
FINANCING ACTIVITIES |  |  |
Proceeds from borrowings | 140,431,184 | 143,499,367 | 135,348,502
Repayment of borrowings, financed payments and interest payments | (123,635,106) | (126,023,777) | (101,317,621)
Decrease in bank overdrafts and other short-term borrowings | (32,838) | (3,442,491) | (2,331,974)
Other financial proceeds or payments, net | (180,538) | (1,415,034) | 2,298,360
Acquisition of non-controlling interest in subsidiaries | (724,429) |  |
Leased assets payments | (1,034,764) | (728,964) | (433,947)
Warrants tender offer payments |  | (1,030,952) |
Purchase of own shares |  | (3,500,020) | (30,906)
Net cash flows generated by financing activities | 14,823,509 | 7,358,129 | 33,532,414
Net increase (decrease) in cash and cash equivalents | 211,214 | (7,157,932) | 35,047,502
Inflation effects on cash and cash equivalents | (9,624,750) | (5,584,156) | (552,459)
Cash and cash equivalents as of beginning of the year | 36,046,113 | 42,522,861 | 3,450,873
Effect of exchange rate changes on cash and equivalents | 6,842,689 | 6,265,340 | 4,576,945
Cash and cash equivalents as of the end of the year | $ 33,475,266 | $ 36,046,113 | $ 42,522,861

X
- Definition Amount of acquisition of non-controlling interest in subsidiaries. + References No definition available. + Details
Name: | biox_AcquisitionOfNonControllingInterestInSubsidiaries
Namespace Prefix: | biox_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in deferred revenue and advances from customers to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | biox_AdjustmentsForDecreaseIncreaseInDeferredRevenueAndAdvancesFromCustomers
Namespace Prefix: | biox_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in employee benefits and social security to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | biox_AdjustmentsForDecreaseIncreaseInEmployeeBenefitsAndSocialSecurity
Namespace Prefix: | biox_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in government grants to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | biox_AdjustmentsForDecreaseIncreaseInGovernmentGrants
Namespace Prefix: | biox_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in income and minimum presumed income taxes to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | biox_AdjustmentsForDecreaseIncreaseInIncomeAndMinimumPresumedIncomeTaxes
Namespace Prefix: | biox_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in employee benefits and social security to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | biox_AdjustmentsForDecreaseIncreaseInIncomeAndMinimumPresumedIncomeTaxesPayable
Namespace Prefix: | biox_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in Inflation effects on working capital adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | biox_AdjustmentsForDecreaseIncreaseInInflationEffectsOnWorkingCapitalAdjustments
Namespace Prefix: | biox_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in inventories and biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | biox_AdjustmentsForDecreaseIncreaseInInventoriesAndBiologicalAssets
Namespace Prefix: | biox_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Adjustments for obsolescence to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | biox_AdjustmentsForObsolescence
Namespace Prefix: | biox_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for transaction expenses to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | biox_AdjustmentsForTransactionExpenses
Namespace Prefix: | biox_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate cash flows from obtaining control of subsidiaries or other businesses, classified as investing activities. + References No definition available. + Details
Name: | biox_CashFlowsFromObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Namespace Prefix: | biox_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The effect of inflation effects on cash and cash equivalents. + References No definition available. + Details
Name: | biox_InflationEffectsOnCashAndCashEquivalents
Namespace Prefix: | biox_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of net loans granted to shareholders and other related parties investing activities. + References No definition available. + Details
Name: | biox_NetLoansGrantedToShareholdersAndOtherRelatedParties
Namespace Prefix: | biox_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash out flow for the payments of warrants tender. + References No definition available. + Details
Name: | biox_PaymentsForWarrantsTenderOffer
Namespace Prefix: | biox_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | biox_WorkingCapitalAdjustmentsOperatingActivitiesAbstract
Namespace Prefix: | biox_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForAmortisationExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForDepreciationExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForFinanceCosts
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForIncomeTaxExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 14 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_14&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_b&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForProvisions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_AdjustmentsForReconcileProfitLossAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_b&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForSharebasedPayments
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_10&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_50_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashFlowsFromUsedInFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_10&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_50_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashFlowsFromUsedInInvestingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_10&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_50_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashFlowsFromUsedInOperatingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Paragraph 53 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_53_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DepreciationRightofuseAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 28 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_28&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash inflow from finance income received, classified as operating activities. [Refer: Finance income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_31&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinanceIncomeReceivedClassifiedAsOperatingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 41 -IssueDate 2022-03-24 -Paragraph 40 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2022-en-r&anchor=para_40&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_GainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) arising from changes in fair value less costs to sell of biological assets due to price changes in the market. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 41 -IssueDate 2022-03-24 -Paragraph 51 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2022-en-r&anchor=para_51&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 41 -IssueDate 2022-03-24 -Section Example 1 XYZ Dairy Ltd -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2022-en-r&doctype=Illustrative%20Examples&dita_xref=IAS41_IE_ex1__IAS41_IE_ex1_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossTradeReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 21 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_21&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash outflow for expenditure related to development projects. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PaymentsForDevelopmentProjectExpenditure
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow to acquire or redeem entity's shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_b&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PaymentsToAcquireOrRedeemEntitysShares
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2023-01-01 -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2022-03-24 + Details
Name: | ifrs-full_ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_b&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_18_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2022-03-24 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2022-03-24 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_24_b&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_b&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2022-03-24 -Paragraph 39L -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2022-en-b&anchor=para_39L_e&doctype=Standard -URIDate 2022-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23&doctype=Standard -URIDate 2022-03-24 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2023-01-01 -Name IFRS -Number 17 -IssueDate 2022-03-24 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2022-en-r&anchor=para_113_b&doctype=Standard -URIDate 2022-03-24 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2022-03-24 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2023-01-01 -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2022-03-24 + Details
Name: | ifrs-full_PurchaseOfAvailableforsaleFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 28 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23_g&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2022-03-24 -Paragraph 39M -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2022-en-b&anchor=para_39M_b&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 82 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_82_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration