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v3.22.2.2

TAXATION (Tables) | 12 Months Ended
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Jun. 30, 2022
Income tax and minimum presumed income tax |
Schedule of income tax and minimum presumed income tax recoverable and payable | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Current assets |  |  |  |  |  |
Income tax |  | 1,647,398 |  | 990,881 |  | 112,220
​ |  | 1,647,398 |  | 990,881 |  | 112,220
Non-current assets |  | ​ |  |  |  |
Income tax |  | 42,513 |  | 10,105 |  | 2,653
Minimum presumed income tax |  | 1,899 |  | 2,484 |  | 3,376
​ |  | 44,412 |  | 12,589 |  | 6,029
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Liabilities |  |  |  |  |  |
Income tax |  | 7,538,764 |  | 7,452,891 |  | 1,556,715
​ |  | 7,538,764 |  | 7,452,891 |  | 1,556,715
​
Schedule of net deferred tax | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Beginning of the year deferred tax | ​ | (22,421,125) | ​ | (14,164,930) | ​ | (17,358,162)
Additions for business combination | ​ | — | ​ | (777,622) | ​ | —
Charge for the year | ​ | 1,031,836 | ​ | (4,257,912) | ​ | 1,888,006
Charge to OCI | ​ | 2,645,997 | ​ | (1,388,022) | ​ | (1,133,228)
Conversion difference | ​ | (6,251,277) | ​ | (1,832,639) | ​ | 2,438,454
Total net deferred tax | ​ | (24,994,569) | ​ | (22,421,125) | ​ | (14,164,930)
Schedule of deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | Transfer |  | ​ |  | ​ |  | ​
​ | ​ | ​ | ​ | ​ | ​ | from | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Income | ​ | deferred | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Balance | ​ | tax | ​ | tax | ​ | Charge | ​ | Conversion | ​ | Balance
Deferred tax assets | ​ | 06/30/2021 | ​ | provision | ​ | liabilities | ​ | to OCI | ​ | difference | ​ | 06/30/2022
Tax Loss-Carry Forward |  | 3,226,305 |  | (553,702) |  | — |  | — |  | 10,558 |  | 2,683,161
Changes in fair value of financial assets or liabilities |  | 89,574 |  | 2,917 |  | — |  | — |  | 20,538 |  | 113,029
Trade receivables |  | 609,913 |  | (670,808) |  | — |  | — |  | 152,499 |  | 91,604
Allowances |  | — |  | — |  | 654,260 |  | — |  | — |  | 654,260
Royalties |  | 485,426 |  | (83,220) |  | — |  | — |  | 122,851 |  | 525,057
Others |  | 1,552,370 |  | 659,511 |  | — |  | — |  | 288,337 |  | 2,500,218
Total deferred tax assets |  | 5,963,588 |  | (645,302) |  | 654,260 |  | — |  | 594,783 |  | 6,567,329
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | Transfer |  | ​ |  | ​ |  | ​
​ | ​ | ​ | ​ | ​ | ​ | from | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Balance | ​ | Income tax | ​ | deferred tax | ​ | Charge to | ​ | Conversion | ​ | Balance
​ | ​ | 06/30/2021 | ​ | provision | ​ | assets | ​ | OCI | ​ | difference | ​ | 06/30/2022
Intangible assets |  | (10,624,621) |  | (599,428) |  | — |  | — |  | (2,440,650) |  | (13,664,699)
Property, plant and equipment |  | (12,632,296) |  | (1,149,988) |  | — |  | 2,645,997 |  | (3,054,273) |  | (14,190,560)
Inflation tax adjustment |  | (2,682,172) |  | 1,744,722 |  | — |  | — |  | (670,462) |  | (1,607,912)
Allowances |  | (78,076) |  | 687,155 |  | (654,260) |  | — |  | 45,181 |  | —
Inventories |  | (1,821,524) |  | 872,120 |  | — |  | — |  | (588,906) |  | (1,538,310)
Biological assets |  | (229,296) |  | 287,329 |  | — |  | — |  | (58,033) |  | —
Goverment grants |  | (3,179) |  | 1,768 |  | — |  | — |  | (804) |  | (2,215)
Others financial assets |  | (276,800) |  | (55,050) |  | — |  | — |  | (70,540) |  | (402,390)
Right-of-use leased asset |  | (32,651) |  | (73,770) |  | — |  | — |  | (7,573) |  | (113,994)
Others |  | (4,098) |  | (37,720) |  | — |  | — |  | — |  | (41,818)
Total deferred tax liabilities |  | (28,384,713) |  | 1,677,138 |  | (654,260) |  | 2,645,997 |  | (6,846,060) |  | (31,561,898)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax |  | (22,421,125) |  | 1,031,836 |  | — |  | 2,645,997 |  | (6,251,277) |  | (24,994,569)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Transfer | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | from | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Additions | ​ | Income | ​ | deferred | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Balance | ​ | for business | ​ | tax | ​ | tax | ​ | Charge | ​ | Conversion | ​ | Balance
Deferred tax assets |  | 06/30/2020 |  | combination |  | provision |  | liabilities |  | to OCI |  | difference |  | 06/30/2021
Tax Loss-Carry Forward |  | 2,362,657 |  | — |  | 982,329 |  | — |  | — |  | (118,681) |  | 3,226,305
Changes in fair value of financial assets or liabilities |  | 41,183 |  | — |  | 51,037 |  | — |  | — |  | (2,646) |  | 89,574
Trade receivables |  | 1,068,054 |  | — |  | 138,438 |  | — |  | — |  | (596,579) |  | 609,913
Royalties | ​ | 245,140 | ​ | — | ​ | 214,493 | ​ | — | ​ | — | ​ | 25,793 | ​ | 485,426
Right-of-use leased asset | ​ | 5,424 | ​ | — | ​ | (38,793) | ​ | 32,651 | ​ | — | ​ | 718 | ​ | —
Others |  | 813,294 |  | 370,556 |  | (427,433) |  | — |  | — |  | 795,953 |  | 1,552,370
Total deferred tax assets |  | 4,535,752 |  | 370,556 |  | 920,071 |  | 32,651 |  | — |  | 104,558 |  | 5,963,588
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Transfer | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | ​ |  | ​ |  | from |  | ​ |  | ​ |  | ​
​ | ​ | ​ |  | Additions |  | Income |  | deferred |  | ​ | ​ | ​ | ​ | ​
​ | ​ | Balance |  | for business | ​ | tax | ​ | tax |  | Charge | ​ | Conversion | ​ | Balance
Deferred tax liabilities |  | 06/30/2020 |  | combination |  | provision |  | assets |  | to OCI |  | difference |  | 06/30/2021
Intangible assets |  | (6,839,112) |  | (882,434) |  | (2,188,663) |  | — |  | — |  | (714,412) |  | (10,624,621)
Property, plant and equipment |  | (9,365,882) |  | (537,922) |  | (357,614) |  | — |  | (1,388,022) |  | (982,856) |  | (12,632,296)
Borrowings |  | (7,930) |  | — |  | 8,797 |  | — |  | — |  | (867) |  | —
Inflation tax adjustment |  | (2,032,078) |  | 73,755 |  | (527,654) |  | — |  | — |  | (196,195) |  | (2,682,172)
Allowances | ​ | (209,490) | ​ | 201,969 | ​ | (46,622) | ​ | — | ​ | — | ​ | (23,933) | ​ | (78,076)
Inventories | ​ | (237,258) | ​ | (3,546) | ​ | (1,561,687) | ​ | — | ​ | — | ​ | (19,033) | ​ | (1,821,524)
Biological assets | ​ | — | ​ | — | ​ | (229,296) | ​ | — | ​ | — | ​ | — | ​ | (229,296)
Government grants | ​ | (3,939) | ​ | — | ​ | 1,174 | ​ | — | ​ | — | ​ | (414) | ​ | (3,179)
Others financial assets | ​ | — | ​ | — | ​ | (277,841) | ​ | — | ​ | — | ​ | 1,041 | ​ | (276,800)
Right-of-use leased asset | ​ | — | ​ | — | ​ | — | ​ | (32,651) | ​ | — | ​ | — | ​ | (32,651)
Others |  | (4,993) |  | — |  | 1,423 |  | — |  | — |  | (528) |  | (4,098)
Total deferred tax liabilities |  | (18,700,682) |  | (1,148,178) |  | (5,177,983) |  | (32,651) |  | (1,388,022) |  | (1,937,197) |  | (28,384,713)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax |  | (14,164,930) |  | (777,622) |  | (4,257,912) |  | — |  | (1,388,022) |  | (1,832,639) |  | (22,421,125)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Transfer | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | from | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Income | ​ | deferred | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Balance | ​ | tax | ​ | tax | ​ | Charge | ​ | Conversion | ​ | Balance
Deferred tax assets |  | 06/30/2019 |  | provision |  | liabilities |  | to OCI |  | difference |  | 06/30/2020
Tax Loss-Carry Forward |  | 2,663,813 |  | (133,346) |  | — |  | — |  | (167,810) |  | 2,362,657
Changes in fair value of financial assets or liabilities |  | 32,062 |  | 20,222 |  | — |  | — |  | (11,101) |  | 41,183
Trade receivables |  | 374,425 |  | 764,707 |  | — |  | — |  | (71,078) |  | 1,068,054
Goverment grants |  | 2,649 |  | (6,216) |  | 3,939 |  | — |  | (372) |  | —
Royalties | ​ | — | ​ | 245,140 | ​ | — | ​ | — | ​ | — | ​ | 245,140
Right-of-use leased asset | ​ | — | ​ | 5,676 | ​ | — | ​ | — | ​ | (252) | ​ | 5,424
Others |  | 670,760 |  | 263,407 |  | — |  | — |  | (120,873) |  | 813,294
Total deferred tax assets |  | 3,743,709 |  | 1,159,590 |  | 3,939 |  | — |  | (371,486) |  | 4,535,752
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Transfer | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | ​ |  | from |  | ​ |  | ​ |  | ​
​ | ​ | ​ |  | Income |  | deferred | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Balance |  | tax |  | tax | ​ | Charge | ​ | Conversion | ​ | Balance
Deferred tax liabilities |  | 06/30/2019 |  | provision |  | assets |  | to OCI |  | difference |  | 06/30/2020
Intangible assets |  | (9,458,239) |  | 1,469,311 |  | — |  | — |  | 1,149,816 |  | (6,839,112)
Property, plant and equipment |  | (9,618,648) |  | 45,028 |  | — |  | (1,133,228) |  | 1,340,966 |  | (9,365,882)
Borrowings |  | (13,170) |  | 3,548 |  | — |  | — |  | 1,692 |  | (7,930)
Inflation tax adjustment |  | (1,706,092) |  | (589,811) |  | — |  | — |  | 263,825 |  | (2,032,078)
Allowances | ​ | (152,159) | ​ | (84,515) | ​ | — | ​ | — | ​ | 27,184 | ​ | (209,490)
Inventories | ​ | (153,563) | ​ | (110,152) | ​ | — | ​ | — | ​ | 26,457 | ​ | (237,258)
Goverment grants | ​ | — | ​ | — | ​ | (3,939) | ​ | — | ​ | — | ​ | (3,939)
Others |  | — |  | (4,993) |  | — |  | — |  | — |  | (4,993)
Total deferred tax liabilities |  | (21,101,871) |  | 728,416 |  | (3,939) |  | (1,133,228) |  | 2,809,940 |  | (18,700,682)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax | ​ | (17,358,162) | ​ | 1,888,006 | ​ | — | ​ | (1,133,228) | ​ | 2,438,454 | ​ | (14,164,930)
Schedule of reconciliation of the statutory tax rate to the effective tax rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Earning before income tax-rate | ​ | 14,063,630 | ​ | 10,530,548 | ​ | 6,443,338
Income tax expense by applying tax rate in force in the respective countries |  | (9,166,026) |  | (8,481,737) | ​ | (1,919,981)
Share of profit or loss of subsidiaries, joint ventures and associates |  | 440,944 |  | 274,877 | ​ | 847,512
Stock options charge |  | (50,163) |  | (58,248) | ​ | (298,222)
Rate change adjustment |  | — |  | (1,780,962) | ​ | (144,660)
Non-deductible expenses |  | (303,518) |  | (365,350) | ​ | (84,128)
Untaxed gains | ​ | — | ​ | 557,911 | ​ | —
Representation expenses |  | — |  | — | ​ | (36,691)
Foreign investment coverage |  | 510,487 |  | 390,170 | ​ | 551,968
Tax inflation adjustment | ​ | 1,826,488 | ​ | (2,182,988) | ​ | (1,174,964)
Result of inflation effect on monetary items and other finance results | ​ | (10,669,710) | ​ | (3,181,733) | ​ | (255,488)
Others | ​ | (561,036) | ​ | 476,890 | ​ | 307,944
Income tax expenses |  | (17,972,534) |  | (14,351,170) | ​ | (2,206,710)
Schedule of principal statutory taxes rates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Income tax rate |
Tax jurisdiction |  | 2022 |  | 2021 |  | 2020 |
Argentina |  | 25% - 35 | % | 30 | % | 30 | %
Cayman Island |  | 0 | % | 0 | % | 0 | %
Paraguay | ​ | 10 | % | 10 | % | 10 | %
Uruguay | ​ | 25 | % | 25 | % | 25 | %
France | ​ | 25 | % | 26.5 | % | 28 | %
Brazil | ​ | 34 | % | 34 | % | 34 | %
United States of America |  | 21 | % | 21 | % | 21 | %
Schedule of income tax | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Current tax expense |  | (19,004,370) |  | (10,093,258) |  | (4,094,716)
Deferred tax |  | 1,031,836 | ​ | (4,257,912) |  | 1,888,006
Total |  | (17,972,534) |  | (14,351,170) |  | (2,206,710)
Schedule of carry forward tax losses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Fiscal year |  | Tax-Loss Carry forward |  | Tax-Loss Carry forward |  | Prescription |  | Tax jurisdiction
2018 |  | 155,328 |  | 44,758 |  | 2023 |  | Argentina
2019 |  | 126,138 |  | 31,535 |  | 2024 |  | Argentina
2020 |  | 813,278 |  | 203,320 |  | 2025 |  | Argentina
2020 |  | 223,999 |  | 47,040 |  | 2040 |  | United States of America
2021 | ​ | 4,135,303 | ​ | 1,197,750 | ​ | 2026 | ​ | Argentina
2021 |  | 511,839 |  | 107,486 |  | 2041 |  | United States of America
2022 |  | 2,980,889 |  | 826,118 |  | 2027 |  | Argentina
2022 |  | 1,072,159 |  | 225,154 |  | 2042 |  | United States of America
Total |  | 10,018,933 |  | 2,683,161 |  |  |  |
Argentina |
Income tax and minimum presumed income tax |
Schedule of carry forward tax losses | ​
​ | ​ | ​ | ​ | ​
Fiscal year |  | Amount |  | Prescription
2014 |  | 362 |  | 2024
2015 |  | 767 |  | 2025
2016 |  | 770 |  | 2026
Total |  | 1,899 |  |

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