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SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS | 12 Months Ended
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Jun. 30, 2022
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS |
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS | 17. SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS During the year ended June 30, 2022, 2021 and 2020, the transactions between the Group and related parties, and the related balances owed by and to them, are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Value of transactions for the year ended
Party |  | Transaction type |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Joint ventures and associates |  | Sales and services |  | 25,585,104 |  | 9,404,716 |  | 6,139,155
Joint ventures and associates |  | Purchases of goods and services |  | (62,876,997) |  | (23,395,323) |  | (21,634,936)
Joint ventures and associates |  | Equity contributions |  | 3,000 |  | 3,033,582 |  | 250,000
Key management personnel |  | Salaries, social security benefits and other benefits |  | (4,042,348) |  | (3,376,292) |  | (5,333,469)
Key management personnel |  | Net loans cancelled |  | — |  | 664,398 |  | —
Key management personnel |  | Interest gain |  | — |  | 9,782 |  | 44,619
Shareholders and other related parties |  | Sales of goods and services |  | 844,587 |  | 572,110 |  | 1,871,613
Shareholders and other related parties |  | Purchases of goods and services |  | (2,904,956) |  | (3,092,506) |  | (1,881,105)
Shareholders and other related parties | ​ | Net loans granted | ​ | 421,691 | ​ | — | ​ | —
Shareholders and other related parties | ​ | Interest gain | ​ | 42,813 | ​ | — | ​ | —
Shareholders and other related parties |  | In-kind contributions |  | 1,580,556 |  | 714,359 |  | 476,292
Parent company and related parties to Parent (Note 8.6) |  | Interest expenses |  | (817,170) |  | (1,219,776) |  | (1,861,774)
Parents companies and related parties to Parents (Note 7.5) |  | Net loans cancelled |  | — |  | (101,241) |  | —
Total |  |  |  | (42,163,720) |  | (16,786,191) |  | (21,929,605)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Amounts receivable from related parties
Party |  | Transaction type |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Parent company and related parties to Parent |  | Other receivables |  | — |  | 770,549 |  | 102,069
Shareholders and other related parties |  | Trade debtors |  | 640,258 |  | — |  | 1,090,004
Shareholders and other related parties |  | Allowance for impairment |  | — |  | — |  | (768)
Other receivables - Other related parties |  | Other receivables |  | 1,182 |  | 134,172 |  | 83,839
Joint ventures and associates |  | Trade debtors |  | 22,429 |  | 221,048 |  | 120,992
Joint ventures and associates |  | Other receivables |  | 2,987,765 |  | 2,219,863 |  | 1,562,340
Total |  | ​ | ​ | 3,651,634 |  | 3,345,632 |  | 2,958,476
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Amounts payable to related parties
Party |  | Transaction type |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Parent company and related parties to Parent | ​ | Trade creditors | ​ | (670,730) | ​ | (193,718) | ​ | (2,210,308)
Parent company and related parties to Parent | ​ | Net loans payables | ​ | (6,657,266) | ​ | (9,578,921) | ​ | (12,389,521)
Key management personnel |  | Salaries, social security benefits and other benefits |  | (281,347) |  | (2,338,727) |  | (2,084,088)
Shareholders and other related parties |  | Trade and other payables |  | (44,579) |  | (52,864) |  | (1,031,710)
Joint ventures and associates |  | Trade creditors |  | (29,082,325) |  | (17,669,027) |  | (14,409,853)
Total | ​ | ​ |  | (36,736,247) |  | (29,833,257) |  | (32,125,480)
​

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