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INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Tables) | 12 Months Ended
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Jun. 30, 2022
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME |
Schedule of revenue from contracts with customers | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Sale of goods and services |  | 326,460,004 |  | 204,674,072 |  | 170,574,909
Royalties |  | 1,995,584 |  | 2,023,548 |  | 1,775,790
​ |  | 328,455,588 |  | 206,697,620 |  | 172,350,699
Schedule of cost of sales | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Item |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Inventories as of the beginning of the year |  | 39,052,925 |  | 29,338,548 |  | 27,322,003
Business combination | ​ | — | ​ | 5,611,918 | ​ | —
Purchases of the year |  | 229,990,487 |  | 112,084,246 |  | 88,195,797
Production costs |  | 15,756,739 |  | 11,169,890 |  | 10,998,165
Foreign currency translation |  | 2,323,554 |  | (509,874) |  | (3,601,829)
Subtotal |  | 287,123,705 |  | 157,694,728 |  | 122,914,136
Inventories as of the end of the year (*) |  | (78,759,610) |  | (39,052,925) |  | (29,338,548)
Cost of sales |  | 208,364,095 |  | 118,641,803 |  | 93,575,588
(*) Net of agricultural products.
Schedule of R&D classified by nature | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Research |  | Research |  | Research
​ | ​ | and | ​ | and | ​ | and
​ |  | development |  | development |  | development
​ |  | expenses |  | expenses |  | expenses
Item |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Amortization of intangible assets |  | 2,348,778 |  | 1,138,720 |  | 1,027,340
Commissions and royalties |  | 57,662 |  | — |  | —
Import and export expenses |  | — |  | 5,220 |  | 17,303
Depreciation of property, plant and equipment | ​ | 438,010 | ​ | 454,575 | ​ | 97,171
Freight and haulage |  | — |  | 2,335 |  | —
Employee benefits and social securities |  | 1,787,163 |  | 1,430,277 |  | 787,931
Maintenance |  | 87,707 |  | 54,551 |  | 59,219
Energy and fuel |  | 59,170 |  | 44,518 |  | 52,614
Supplies and materials |  | 1,533,211 |  | 1,401,869 |  | 871,930
Mobility and travel |  | 140,179 |  | 29,783 |  | 70,138
Share-based incentives |  | 48,934 |  | — |  | —
Professional fees and outsourced services | ​ | 197,289 | ​ | 235,443 | ​ | 94,286
Professional fees related parties |  | 180,901 |  | 691,723 |  | 821,809
Office supplies | ​ | 4,254 | ​ | 5,170 | ​ | 9,801
Information technology expenses | ​ | 5,325 | ​ | 14,531 | ​ | —
Insurance |  | 12,541 |  | 24,439 |  | 5,353
Depreciation of leased assets | ​ | 36,426 | ​ | 23,286 | ​ | 7,079
Impairment of R&D projects | ​ | — | ​ | 51,716 | ​ | 269,001
Miscellaneous |  | 9,910 |  | 9,499 |  | 4,295
Total |  | 6,947,460 |  | 5,617,655 |  | 4,195,270
Schedule of expenses classified by nature and function | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Selling, general |  | ​
​ | ​ | ​ | ​ | and | ​ | ​
​ | ​ | ​ | ​ | administrative | ​ | Total
Item | ​ | Production costs | ​ | expenses | ​ | 06/30/2022
Amortization of intangible assets |  | 177,782 |  | 1,634,832 |  | 1,812,614
Commissions and royalties |  | 165,013 |  | 1,661,984 |  | 1,826,997
Import and export expenses |  | 241,301 |  | 843,383 |  | 1,084,684
Depreciation of property, plant and equipment |  | 1,243,606 |  | 2,087,389 |  | 3,330,995
Depreciation of leased assets |  | 249,230 |  | 971,882 |  | 1,221,112
Impairment of receivables |  | — |  | 1,598,042 |  | 1,598,042
Freight and haulage |  | 931,592 |  | 9,528,553 |  | 10,460,145
Employee benefits and social securities |  | 7,750,363 |  | 22,980,983 |  | 30,731,346
Maintenance |  | 929,600 |  | 1,499,107 |  | 2,428,707
Energy and fuel |  | 555,066 |  | 53,146 |  | 608,212
Supplies and materials |  | 773,873 |  | 2,103,877 |  | 2,877,750
Mobility and travel |  | 60,326 |  | 2,399,260 |  | 2,459,586
Publicity and advertising |  | — |  | 4,840,864 |  | 4,840,864
Contingencies |  | — |  | 292,732 |  | 292,732
Share-based incentives |  | — |  | 1,381,811 |  | 1,381,811
Professional fees and outsourced services |  | 1,483,627 |  | 7,792,707 |  | 9,276,334
Professional fees related parties |  | — |  | 389,714 |  | 389,714
Office supplies and registrations fees |  | 197,033 |  | 776,542 |  | 973,575
Insurance |  | 99,001 |  | 1,620,959 |  | 1,719,960
Information technology expenses |  | 1,002 |  | 1,863,134 |  | 1,864,136
Obsolescence |  | 849,641 |  | — |  | 849,641
Taxes |  | 47,296 |  | 10,671,564 |  | 10,718,860
Miscellaneous |  | 1,387 |  | 491,347 |  | 492,734
Total |  | 15,756,739 |  | 77,483,812 |  | 93,240,551
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Selling, |  | ​
​ |  | ​ |  | general and |  | ​
​ | ​ | Production |  | administrative | ​ | Total
Item | ​ | costs |  | expenses | ​ | 06/30/2021
Amortization of intangible assets |  | — |  | 1,250,262 |  | 1,250,262
Analysis and storage |  | 23,417 |  | 123,168 |  | 146,585
Commissions and royalties |  | 971,932 |  | 996,636 |  | 1,968,568
Import and export expenses |  | 70,783 |  | 720,888 |  | 791,671
Depreciation of property, plant and equipment |  | 1,274,206 |  | 1,319,758 |  | 2,593,964
Depreciation of leased assets |  | 159,325 |  | 644,709 |  | 804,034
Impairment of receivables |  | — |  | 560,931 |  | 560,931
Freight and haulage |  | 488,683 |  | 3,894,696 |  | 4,383,379
Employee benefits and social securities |  | 4,974,759 |  | 14,979,262 |  | 19,954,021
Maintenance |  | 632,406 |  | 586,614 |  | 1,219,020
Energy and fuel |  | 336,812 |  | 52,710 |  | 389,522
Supplies and materials |  | 516,431 |  | 203,250 |  | 719,681
Mobility and travel |  | 11,225 |  | 940,619 |  | 951,844
Publicity and advertising |  | — |  | 2,518,286 |  | 2,518,286
Contingencies |  | — |  | 158,818 |  | 158,818
Share-based incentives |  | — |  | 1,655,135 |  | 1,655,135
Professional fees and outsourced services |  | 787,462 |  | 7,668,043 |  | 8,455,505
Professional fees related parties |  | — |  | 157,714 |  | 157,714
Office supplies |  | 217,146 |  | 463,790 |  | 680,936
Insurance |  | 79,272 |  | 993,738 |  | 1,073,010
Information technology expenses |  | 441 |  | 1,347,374 |  | 1,347,815
Obsolescence |  | 579,832 |  | — |  | 579,832
Taxes |  | 44,228 |  | 6,001,292 |  | 6,045,520
Miscellaneous |  | 1,530 |  | 364,208 |  | 365,738
Total |  | 11,169,890 |  | 47,601,901 |  | 58,771,791
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Selling, |  | ​
​ |  | ​ |  | general and |  | ​
​ | ​ | Production |  | administrative | ​ | Total
Item | ​ | costs |  | expenses | ​ | 06/30/2020
Amortization of intangible assets |  | — |  | 1,122,194 |  | 1,122,194
Analysis and storage |  | 46,620 |  | 23,851 |  | 70,471
Commissions and royalties |  | 1,268,670 |  | 553,518 |  | 1,822,188
Import and export expenses |  | 190,226 |  | 1,321,256 |  | 1,511,482
Depreciation of property, plant and equipment |  | 1,170,624 |  | 742,341 |  | 1,912,965
Depreciation of leased assets |  | 248,948 |  | 317,870 |  | 566,818
Impairment of receivables |  | — |  | 1,499,298 |  | 1,499,298
Freight and haulage |  | 541,019 |  | 3,458,525 |  | 3,999,544
Employee benefits and social securities |  | 4,744,240 |  | 12,505,277 |  | 17,249,517
Maintenance |  | 400,162 |  | 530,758 |  | 930,920
Energy and fuel | ​ | 397,253 | ​ | 111,141 | ​ | 508,394
Supplies and materials | ​ | 321,962 | ​ | 260,126 | ​ | 582,088
Mobility and travel |  | 12,980 |  | 1,358,857 |  | 1,371,837
Publicity and advertising |  | — |  | 1,718,572 |  | 1,718,572
Contingencies |  | — |  | 200,525 |  | 200,525
Share-based incentives |  | — |  | 3,428,029 |  | 3,428,029
Professional fees and outsourced services |  | 575,566 |  | 2,752,852 |  | 3,328,418
Professional fees related parties |  | — |  | 32,816 |  | 32,816
Office supplies |  | 2,093 |  | 356,906 |  | 358,999
Insurance |  | 64,019 |  | 295,206 |  | 359,225
Information technology expenses | ​ | — | ​ | 917,230 | ​ | 917,230
Obsolescence |  | 977,817 |  | — |  | 977,817
Taxes |  | 28,724 |  | 4,656,318 |  | 4,685,042
Miscellaneous |  | 7,242 |  | 181,562 |  | 188,804
Total |  | 10,998,165 |  | 38,345,028 |  | 49,343,193
​ 8.5. Other income or expenses, net ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Net result from commercialization of agricultural products |  | (5,536,561) |  | (1,236,533) |  | (687,868)
Reimbursements for exports |  | 615,840 |  | 127,923 |  | 55,878
Expenses recovery |  | 616,975 |  | 210,472 |  | 318,729
Other income or expenses, net |  | 1,023,526 |  | 618,779 |  | 5,762
​ |  | (3,280,220) |  | (279,359) |  | (307,499)
​
Schedule of other income or expenses, net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Net result from commercialization of agricultural products |  | (5,536,561) |  | (1,236,533) |  | (687,868)
Reimbursements for exports |  | 615,840 |  | 127,923 |  | 55,878
Expenses recovery |  | 616,975 |  | 210,472 |  | 318,729
Other income or expenses, net |  | 1,023,526 |  | 618,779 |  | 5,762
​ |  | (3,280,220) |  | (279,359) |  | (307,499)
Schedule of financial results | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Financial costs |  | ​ | ​ | ​ | ​ | ​
Interest expenses with the Parents (Note 17) |  | (817,170) | ​ | (1,219,776) | ​ | (1,861,774)
Interest expenses |  | (14,135,820) | ​ | (17,702,770) | ​ | (17,535,324)
Financial commissions |  | (2,973,207) | ​ | (2,317,690) | ​ | (1,483,428)
​ |  | (17,926,197) | ​ | (21,240,236) | ​ | (20,880,526)
​ | ​ | ​ | ​ | ​ | ​ | ​
Other financial results |  | ​ |  | ​ |  | ​
Exchange differences generated by assets |  | 33,661,590 | ​ | 22,161,855 | ​ | 30,194,601
Exchange differences generated by liabilities |  | (46,154,598) | ​ | (35,541,048) | ​ | (50,815,215)
Changes in fair value of financial assets or liabilities and other financial results |  | 2,966,135 | ​ | (5,057,589) | ​ | (418,186)
Net gain of inflation effect on monetary items | ​ | 1,646,774 | ​ | 11,824,678 | ​ | 9,216,684
​ | ​ | (7,880,099) | ​ | (6,612,104) | ​ | (11,822,116)
Total net financial cost |  | (25,806,296) | ​ | (27,852,340) | ​ | (32,702,642)

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