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v3.23.1

TAXATION (Tables) | 9 Months Ended
--- | ---
Mar. 31, 2023
TAXATION |
Schedule of current tax | ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 03/31/2022
Current tax expense |  | (1,452,477) |  | (12,900,338)
Deferred tax |  | 944,555 |  | 1,823,767
Total | ​ | (507,922) | ​ | (11,076,571)
​
Schedule of deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 03/31/2022
Current tax expense |  | (1,452,477) |  | (12,900,338)
Deferred tax |  | 944,555 |  | 1,823,767
Total | ​ | (507,922) | ​ | (11,076,571)
​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 03/31/2022
Beginning of the period deferred tax |  | (24,994,569) |  | (22,421,125)
Additions for business combination | ​ | (16,704,771) | ​ | —
Charge for the period |  | 944,555 |  | 1,823,767
Charge to OCI | ​ | — | ​ | 2,228,596
Conversion difference | ​ | (810,767) | ​ | (5,039,676)
Total net deferred tax |  | (41,565,552) |  | (23,408,438)
​
Schedule of reconciliation of the statutory tax rate to the effective tax rate | ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 03/31/2022
Earning before income tax-rate |  | 23,472,162 |  | 11,703,344
Income tax expense by applying tax rate in force in the respective countries |  | (1,139,677) |  | (7,535,794)
Share of profit or loss of subsidiaries, joint ventures and associates |  | 202,534 |  | 174,481
Stock options charge |  | (434,439) |  | (224,971)
Non-deductible expenses |  | (180,850) |  | (452,666)
Other tax benefit | ​ | 183,917 | ​ | —
Unrecognized tax losses carry-forwards 1 | ​ | (8,024) | ​ | (5,789)
Foreign investment coverage |  | — |  | 301,774
Tax inflation adjustment | ​ | 5,587,101 | ​ | 1,399,978
Result of inflation effect on monetary items and other finance results | ​ | (4,367,390) | ​ | (4,727,582)
Others |  | (351,094) |  | (6,002)
Income tax expenses |  | (507,922) |  | (11,076,571)
1 - Corresponds mainly to Pro Farm Group Inc.

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References No definition available. + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References No definition available. + Details
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- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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