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FINANCIAL INSTRUMENTS - RISK MANAGEMENT (Tables) | 12 Months Ended
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Jun. 30, 2022
FINANCIAL INSTRUMENTS - RISK MANAGEMENT |
Schedule of financial assets by category | Financial assets by category ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Mandatorily measured at fair
​ | ​ | Amortized cost | ​ | value through profit or loss
Financial asset |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020 |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Cash and cash equivalents |  | 32,912,886 |  | 28,327,569 |  | 20,176,452 |  | 562,380 |  | 7,718,544 |  | 22,346,409
Other financial assets |  | 884,964 |  | 1,523,438 |  | 4,713,161 |  | 5,136,010 |  | 10,735,422 |  | 9,045,935
Trade receivables |  | 111,952,722 |  | 88,919,911 |  | 73,546,633 |  | — |  | — |  | —
Other receivables (*) |  | 7,642,707 |  | 5,005,283 |  | 3,349,901 |  | — |  | — |  | —
Total |  | 153,393,279 |  | 123,776,201 |  | 101,786,147 |  | 5,698,390 |  | 18,453,966 |  | 31,392,344
​
(*) | Advances expenses and tax balances are not included.
Schedule of financial liabilities by category | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Mandatorily measured at fair
​ | ​ | Amortized cost | ​ | value through profit or loss
Financial liability |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020 |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Trade and other payables |  | 125,849,620 |  | 72,091,408 |  | 57,289,862 |  | — |  | — |  | —
Borrowings |  | 145,478,637 |  | 124,774,325 |  | 104,948,345 |  | — |  | — |  | —
Convertible notes | ​ | 12,559,071 | ​ | 48,664,012 | ​ | 43,029,834 | ​ | — | ​ | — | ​ | —
Lease liability | ​ | 11,751,284 | ​ | 1,140,717 | ​ | 1,109,812 | ​ | — | ​ | — | ​ | —
Consideration for acquisition of assets | ​ | 12,902,790 | ​ | 11,790,533 | ​ | 452,654 | ​ | — | ​ | — | ​ | —
Warrants |  | — |  | — |  | — |  | — |  | — |  | 1,686,643
Total |  | 308,541,402 |  | 258,460,995 |  | 206,830,507 |  | — |  | — |  | 1,686,643
Schedule of fair value by hierarchy | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Measurement at fair value at 06/30/2022 |  | Level 1 |  | Level 2 |  | Level 3
​ | ​ | ​ | ​ | ​ | ​ | ​
Financial assets at fair value | ​ | ​ | ​ | ​ | ​ | ​
Mutual funds | ​ | 562,380 | ​ | — | ​ | —
Other investments | ​ | 4,403,605 | ​ | 732,405 | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Measurement at fair value at 06/30/2021 |  | Level 1 |  | Level 2 |  | Level 3
​ | ​ | ​ | ​ | ​ | ​ | ​
Financial assets at fair value | ​ | ​ | ​ | ​ | ​ | ​
Mutual funds | ​ | 7,718,544 | ​ | — | ​ | —
US Treasury bills |  | 7,885,937 | ​ | — |  | —
Other investments | ​ | 2,110,414 | ​ | 739,071 | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Measurement at fair value at 06/30/2020 |  | Level 1 |  | Level 2 |  | Level 3
​ | ​ | ​ | ​ | ​ | ​ | ​
Financial assets at fair value |  | ​ |  |  |  | ​
Mutual funds | ​ | 22,346,409 | ​ | — | ​ | —
US Treasury bills |  | 7,768,410 |  | — |  | —
Other investments | ​ | 1,176,977 | ​ | 100,548 | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities valued at fair value | ​ | ​ | ​ | ​ | ​ | ​
Private warrants |  | — |  | — |  | 1,686,643
Schedule of changes in financial liabilities valued at fair value level 3 | ​
​ | ​ | ​
​ | ​ | 06/30/2020
As of the beginning of the year | ​ | 2,861,511
Changes in finance results (1) | ​ | (1,174,868)
As of the end of the year | ​ | 1,686,643
​ (1) The amount of the change in fair value for the year ended June 30,2020 is recognized in “Changes in fair value of financial assets or liabilities and other financial results”. See Note 8.6.
Schedule of contractual maturities of financial liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Between one | ​ | Between | ​ | ​
​ | ​ | Up to 3 | ​ | 3 to 12 | ​ | and three | ​ | three and | ​ | Subsequent
As of June 30, 2022 |  | months |  | months |  | years |  | five years |  | years
Trade and other payables |  | 57,094,063 |  | 71,093,030 |  | — |  | — |  | —
Borrowings | ​ | 13,087,870 | ​ | 56,356,858 | ​ | 77,961,511 | ​ | — | ​ | —
Convertible notes |  | — |  | — |  | 12,559,071 |  | — |  | —
Leasing liabilities |  | 366,413 |  | 1,105,619 |  | 10,352,317 |  | — |  | —
Total |  | 70,548,346 |  | 128,555,507 |  | 100,872,899 |  | — |  | —
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | Between one |  | Between |  | ​
​ | ​ | Up to 3 | ​ | 3 to 12 | ​ | and three | ​ | three and | ​ | Subsequent
As of June 30, 2021 | ​ | months | ​ | months | ​ | years | ​ | five years | ​ | years
Trade and other payables |  | 17,379,825 |  | 44,023,803 |  | 9,266 |  | — |  | —
Borrowings |  | 26,399,791 | ​ | 57,195,372 | ​ | 53,290,976 |  | — |  | —
Convertible notes |  | — |  | — |  | 48,664,012 |  | — |  | —
Leasing liabilities | ​ | 374,642 |  | 2,154,835 |  | 755,932 | ​ | — | ​ | —
Total |  | 44,154,258 |  | 103,374,010 |  | 102,720,186 |  | — |  | —
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | Between one |  | Between |  | ​
​ | ​ | Up to 3 | ​ | 3 to 12 | ​ | and three | ​ | three and | ​ | Subsequent
As of June 30, 2020 | ​ | months | ​ | months | ​ | years | ​ | five years | ​ | years
Trade and other payables |  | 28,150,681 |  | 29,130,428 |  | 463,568 |  | — |  | —
Borrowings |  | 35,863,852 |  | 34,810,916 |  | 43,799,397 |  | — |  | —
Convertible notes |  | — |  | — |  | 43,029,834 | ​ | — | ​ | —
Leasing liabilities | ​ | 196,717 | ​ | 625,463 | ​ | 483,725 |  | — |  | —
Total |  | 64,211,250 |  | 64,566,807 |  | 87,776,524 |  | — |  | —
Credit risk |
FINANCIAL INSTRUMENTS - RISK MANAGEMENT |
Schedule of loss allowances | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross carrying | ​ | ​ | ​ | ​
​ | ​ | amount-trade | ​ | Expected Loss | ​ | Loss
​ |  | receivables |  | rate |  | allowance
Current |  | 78,359,306 | ​ | 0.25 | % | 199,472
More than 15 days past due | ​ | 4,499,792 | ​ | 0.48 | % | 21,764
More than 30 days past due |  | 2,046,717 |  | 0.40 | % | 8,113
More than 60 days past due | ​ | 3,245,229 | ​ | 0.22 | % | 7,033
More than 90 days past due | ​ | 9,650,281 | ​ | 0.17 | % | 16,089
More than 120 days past due | ​ | 776,148 | ​ | 0.17 | % | 1,294
More than 180 days past due | ​ | 12,810,095 | ​ | 0.17 | % | 21,751
More than 365 days past due | ​ | 6,866,736 | ​ | 100 | % | 6,866,736
Total 06/30/2022 |  | 118,254,304 |  | ​ | ​ | 7,142,252
Currency Risk |
FINANCIAL INSTRUMENTS - RISK MANAGEMENT |
Schedule of net exposure | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Net foreign currency position |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Amount expressed in US$ |  | (56,798,395) |  | (50,608,592) |  | (52,968,976)
Interest Rate Risk |
FINANCIAL INSTRUMENTS - RISK MANAGEMENT |
Schedule of net exposure | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
​ | ​ | Carrying | ​ | Carrying | ​ | Carrying
​ | ​ | amount | ​ | amount | ​ | amount
Fixed-rate instruments |  |  |  |  |  |
Current financial liabilities |  | (71,694,064) |  | (73,125,807) |  | (62,490,975)
Non-current financial liabilities |  | (96,205,253) |  | (108,236,265) |  | (84,253,034)
​ | ​ | ​ | ​ | ​ | ​ | ​
Variable-rate instruments |  | ​ |  | ​ |  | ​
Current financial liabilities |  | (2,655,966) |  | (3,660,050) |  | (1,230,760)
Non-current financial liabilities |  | (385,215) |  | (206,748) |  | (456,064)

X
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