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CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) | 12 Months Ended
--- | ---
Jun. 30, 2022 | Jun. 30, 2021 | Jun. 30, 2020
Condensed Consolidated Statements of Operations. |  |  |  |
Revenues from contracts with customers |  | $ 328,455,588 | $ 206,697,620 | $ 172,350,699
Government grants |  |  | 2,302 | 24,732
Initial recognition and changes in the fair value of biological assets at the point of harvest |  | 6,388,030 | 2,826,255 | 716,741
Changes in the net realizable value of agricultural products after harvest |  | (42,523) |  |
Total |  | 334,801,095 | 209,526,177 | 173,092,172
Cost of sales |  | (208,364,095) | (118,641,803) | (93,575,588)
Research and development expenses. |  | (6,947,460) | (5,617,655) | (4,195,270)
Selling, general and administrative |  | (77,483,812) | (47,601,901) | (38,345,028)
Share of profit or loss of joint ventures and associates |  | 1,144,418 | 997,429 | 2,477,193
Other income or expenses, net |  | (3,280,220) | (279,359) | (307,499)
Operating profit |  | 39,869,926 | 38,382,888 | 39,145,980
Net financial cost |  | (25,806,296) | (27,852,340) | (32,702,642)
Profit before income tax |  | 14,063,630 | 10,530,548 | 6,443,338
Income tax |  | (17,972,534) | (14,351,170) | (2,206,710)
(Loss) profit for the year |  | (3,908,904) | (3,820,622) | 4,236,628
(Loss) profit for the year attributable to: |  |  |  |
Equity holders of the parent |  | (7,199,618) | (6,870,163) | 3,359,175
Non-controlling interests |  | 3,290,714 | 3,049,541 | 877,453
(Loss) profit for the year |  | $ (3,908,904) | $ (3,820,622) | $ 4,236,628
(Loss) profit per share |  |  |  |
Basic (loss) profit attributable to ordinary equity holders of the parent | [1] | $ (0.1702) | $ (0.1752) | $ 0.0930
Diluted (loss) profit attributable to ordinary equity holders of the parent |  | $ (0.1702) | $ (0.1752) | $ 0.0922
Weighted average number of shares |  |  |  |
Basic | [1] | 42,302,318 | 39,218,632 | 36,120,447
Diluted |  | 42,302,318 | 39,218,632 | 36,416,988
(Loss) profit for the year |  | $ (3,908,904) | $ (3,820,622) | $ 4,236,628
Other comprehensive income (loss) |  | 35,172,250 | 10,051,318 | (9,682,116)
Items that may be subsequently reclassified to profit and loss |  | 40,480,860 | 12,733,775 | (13,603,205)
Foreign exchange differences on translation of foreign operations from joint ventures |  | 7,845,756 | 2,657,567 | (3,494,761)
Foreign exchange differences on translation of foreign operations |  | 32,635,104 | 10,076,208 | (10,108,444)
Items that will not be subsequently reclassified to loss and profit |  | (5,308,610) | (2,682,457) | 3,921,089
Revaluation of property, plant and equipment, net of tax, of joint ventures and associates 1 | [2] | (586,268) | (413,618) | 521,406
Revaluation of property, plant and equipment, net of tax 2 | [3] | (4,722,342) | (2,268,839) | 3,399,683
Total comprehensive profit (loss) |  | 31,263,346 | 6,230,696 | (5,445,488)
Total comprehensive profit (loss) attributable to: |  |  |  |
Equity holders of the parent |  | 22,145,704 | 1,559,264 | (5,222,572)
Non-controlling interests |  | 9,117,642 | 4,671,432 | (222,916)
Total comprehensive profit (loss) |  | $ 31,263,346 | $ 6,230,696 | $ (5,445,488)
[1] | For the years ended June 30, 2022 and 2021 diluted EPS was the same as basic EPS as the effect of potential ordinary shares would be antidilutive.
[2] | The tax effect of the revaluation of property, plant and equipment of joint ventures and associates was $315,683, ($222,717) and ($173,802) for the years ended June 30, 2022, 2021 and 2020, respectively.
[3] | The tax effect of the revaluation of property, plant and equipment was $2,837,650, ($1,389,643) and ($1,133,230) for the years ended June 30, 2022, 2021 and 2020, respectively.

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