XML 64 R44.htm IDEA: XBRL DOCUMENT
v3.22.2.2

SHARE-BASED PAYMENT (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2022
SHARE-BASED PAYMENT |
Schedule of assumptions in the estimated fair value of stock options | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Factor |  | Directors and Sr. Management |  | Junior Management | ​
Weighted average fair value of shares |  | $ | 5.42 | ​ | $ | 13.98 | ​
Exercise price |  | $ | 4.55 | ​ | $ | 5.55 | ​
Weighted average expected volatility (*) |  | ​ | 29.69 | % | ​ | 42.18 | %
Dividend rate |  | ​ | 0 | % | ​ | 0 | %
Weighted average risk-free interest rate |  | ​ | 1.66 | % | ​ | 1.17 | %
Weighted average expected life |  | ​ | 9.89 | years | ​ | 9.22 | years
Weighted average fair value of stock options at measurement date |  | $ | 2.47 | ​ | $ | 10.1 | ​
Schedule of weighted average amount and exercise price and the movements of the stock options of executives and directors | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 06/30/2022 | ​ | 06/30/2021 | ​ | 06/30/2020
​ |  | Number of |  | Exercise |  | Number of |  | Exercise |  | Number of | ​ | Exercise
​ | ​ | options | ​ | price | ​ | options | ​ | price | ​ | options | ​ | price
At the beginning of the year |  | 1,166,667 |  | $ | 4.55 |  | 1,200,000 |  | $ | 4.55 |  | — | ​ |  | —
Granted during the year |  | 93,600 |  | $ | 5.55 |  | — |  | ​ | — |  | 1,200,000 | ​ | $ | 4.55
Annulled during the year |  | — |  | ​ | — |  | — |  | ​ | — |  | — | ​ |  | —
Exercised during the year |  | (168,332) |  | $ | 4.55 |  | (33,333) |  | $ | 4.55 |  | — | ​ |  | —
Expired during the year |  | — |  | ​ | — |  | — |  | ​ | — |  | — | ​ |  | —
Effective at the end of the year |  | 1,091,935 |  | $ | 4.63 |  | 1,166,667 |  | $ | 4.55 |  | 1,200,000 | ​ | $ | 4.55
Schedule of assumptions in the estimated fair value of bonus performance shares granted | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Factor |  | Bonus in performance | ​
Stock price at the grant date |  | $ | 5.42 |  | $ | 5.42 | ​
Exercise Price |  | $ | 10.5 | ​ | $ | 21.0 | ​
Weighted average expected volatility |  | ​ | 24.78 | % | ​ | 24.78 | %
Dividend rate |  | ​ | 0 | % | ​ | 0 | %
Weighted average risk-free interest rate |  | ​ | 1.52 | % | ​ | 1.52 | %
Weighted average expected life |  | ​ | 2.63 | years |  | 2.63 | years
Weighted average fair value of stock at measurement date |  | $ | 0.479 | ​ | $ | 0.005 | ​

X
- Definition The disclosure of the fair values used as deemed cost in the entity's opening IFRS statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2022-03-24 -Paragraph 30 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_30&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2022-03-24 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_47_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2022-03-24 -Paragraph 45 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_45_b&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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