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FINANCIAL INSTRUMENTS - RISK MANAGEMENT (Tables)

12 Months Ended

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)

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