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SHARE-BASED PAYMENT (Tables)

12 Months Ended

Jun. 30, 2022

SHARE-BASED PAYMENT

Schedule of assumptions in the estimated fair value of stock options

​

​	​	​	​	​	​	​	​
Factor		Directors and Sr. Management			Junior Management		​
Weighted average fair value of shares		$	5.42	​	$	13.98	​
Exercise price		$	4.55	​	$	5.55	​
Weighted average expected volatility (*)		​	29.69	%	​	42.18	%
Dividend rate		​	0	%	​	0	%
Weighted average risk-free interest rate		​	1.66	%	​	1.17	%
Weighted average expected life		​	9.89	years	​	9.22	years
Weighted average fair value of stock options at measurement date		$	2.47	​	$	10.1	​

Schedule of weighted average amount and exercise price and the movements of the stock options of executives and directors

​

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	06/30/2022				​	06/30/2021				​	06/30/2020
​		Number of		Exercise			Number of		Exercise			Number of	​	Exercise
​	​	options	​	price		​	options	​	price		​	options	​	price
At the beginning of the year		1,166,667		$	4.55		1,200,000		$	4.55		—	​		—
Granted during the year		93,600		$	5.55		—		​	—		1,200,000	​	$	4.55
Annulled during the year		—		​	—		—		​	—		—	​		—
Exercised during the year		(168,332)		$	4.55		(33,333)		$	4.55		—	​		—
Expired during the year		—		​	—		—		​	—		—	​		—
Effective at the end of the year		1,091,935		$	4.63		1,166,667		$	4.55		1,200,000	​	$	4.55

Schedule of assumptions in the estimated fair value of bonus performance shares granted

​

​	​	​	​	​	​	​	​
Factor		Bonus in performance					​
Stock price at the grant date		$	5.42		$	5.42	​
Exercise Price		$	10.5	​	$	21.0	​
Weighted average expected volatility		​	24.78	%	​	24.78	%
Dividend rate		​	0	%	​	0	%
Weighted average risk-free interest rate		​	1.52	%	​	1.52	%
Weighted average expected life		​	2.63	years		2.63	years
Weighted average fair value of stock at measurement date		$	0.479	​	$	0.005	​

X

- Definition

The disclosure of the fair values used as deemed cost in the entity's opening IFRS statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill]

+ References

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- Definition

The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options.

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The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]

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