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UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Mar. 31, 2023 | Mar. 31, 2022 | Mar. 31, 2023 | Mar. 31, 2022 | Jun. 30, 2022
OPERATING ACTIVITIES |  |  |  |  |
(Loss) profit for the period | $ 27,478,519 | $ (6,976,949) | $ 22,964,240 | $ 626,773 |
Adjustments to reconcile profit to net cash flows |  |  |  |  |
Income tax |  |  | 507,922 | 11,076,571 |
Financial results |  |  | 25,606,323 | 18,185,537 |
Depreciation of property, plant and equipment |  |  | 4,201,056 | 2,682,823 |
Amortization of intangible assets |  |  | 7,958,605 | 2,171,429 |
Depreciation of leased assets |  |  | 2,816,343 | 826,413 |
Transactional expenses |  |  | 3,973,916 | 247,500 |
Share-based incentive and stock options |  |  | 2,680,218 | 1,133,533 |
Share of profit or loss of joint ventures and associates | (378,145) | 203,954 | (1,260,433) | (715,133) |
Loss of participation in joint ventures and associates |  |  | 13,433 |  |
Provisions for contingencies |  |  | 61,948 | 129,388 |
Allowance for impairment of trade debtors |  |  | 510,243 | 1,420,200 |
Allowance for obsolescence |  |  | 814,026 | 513,439 |
Initial recognition and changes in the fair value of biological assets |  |  | (972,371) | (4,183,387) |
Changes in the net realizable value of agricultural products after harvest |  |  | 2,848,810 | 2,030,505 |
Gain or loss on sale of equipment and intangible assets |  |  | (68,292) | (171,986) |
Working capital adjustments |  |  |  |  |
Trade receivables |  |  | (40,769,077) | (22,459,583) |
Other receivables |  |  | (12,211,085) | (3,888,222) |
Income and minimum presumed income taxes payable |  |  | (11,141,678) | 5,650,557 |
Inventories and biological assets |  |  | (19,371,086) | (50,658,363) |
Trade and other payables |  |  | (3,741,470) | 57,850,170 |
Employee benefits and social security |  |  | 320,004 | 2,194,341 |
Deferred revenue and advances from customers |  |  | 24,123,896 | (3,105,603) |
Income taxes paid |  |  | (3,468,795) | (7,186,204) |
Government grants |  |  |  | (784) |
Interest collected |  |  | 4,777,712 | 3,860,454 |
Inflation effects on working capital adjustments |  |  | (94,393) | (30,324,407) |
Net cash flows generated (used) by operating activities |  |  | 11,080,015 | (12,094,039) |
INVESTMENT ACTIVITIES |  |  |  |  |
Proceeds from sale of property, plant and equipment |  |  | 107,155 | 369,660 |
Net cash received from business combination |  |  | 4,373,265 |  |
Net loans granted to shareholders and other related parties |  |  |  | (191,085) |
Proceeds from financial assets |  |  | 2,491,947 | 11,165,786 |
Investment in financial assets |  |  | (13,458,518) | (48,183) |
Purchase of property, plant and equipment |  |  | (7,319,549) | (2,955,734) |
Capitalized development expenditures |  |  | (8,479,784) | (2,810,616) |
Purchase of intangible assets |  |  | (198,203) | (1,244,392) |
Net cash flows (used) generated by investing activities |  |  | (22,483,687) | 4,285,436 |
FINANCING ACTIVITIES |  |  |  |  |
Proceeds from borrowings |  |  | 180,832,115 | 109,080,196 |
Repayment of borrowings, financed payments and interest payments |  |  | (140,696,634) | (92,737,821) |
Decrease in bank overdrafts and other short-term borrowings |  |  |  | (32,838) |
Other financial proceeds or payments, net |  |  | (5,009,457) | (1,630,341) |
Acquisition of non-controlling interest in subsidiaries |  |  |  | (724,429) |
Purchase of own shares |  |  | (2,513,787) |  |
Leased assets payments |  |  | (2,530,405) | (720,403) |
Cash dividend distributed by subsidiary |  |  | (452,129) |  |
Net cash flows generated by financing activities |  |  | 29,629,703 | 13,234,364 |
Net increase in cash and cash equivalents |  |  | 18,226,031 | 5,425,761 |
Inflation effects on cash and cash equivalents |  |  | (30,650) | (6,773,681) |
Cash and cash equivalents as of beginning of the period |  |  | 33,475,266 | 36,046,113 | $ 36,046,113
Effect of exchange rate changes on cash and equivalents |  |  | 6,066,491 | 4,343,094 |
Cash and cash equivalents as of the end of the period | $ 57,737,138 | $ 39,041,287 | $ 57,737,138 | $ 39,041,287 | $ 33,475,266

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- Definition The gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 41 -IssueDate 2022-03-24 -Paragraph 40 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2022-en-r&anchor=para_40&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The gains (losses) arising from changes in fair value less costs to sell of biological assets due to price changes in the market. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 41 -IssueDate 2022-03-24 -Paragraph 51 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2022-en-r&anchor=para_51&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 41 -IssueDate 2022-03-24 -Section Example 1 XYZ Dairy Ltd -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2022-en-r&doctype=Illustrative%20Examples&dita_xref=IAS41_IE_ex1__IAS41_IE_ex1_TI -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 21 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_21&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for expenditure related to development projects. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 42A -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_42A&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 42B -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_42B&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow to acquire or redeem entity's shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_18_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2022-03-24 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2022-03-24 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_24_b&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_b&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2022-03-24 -Paragraph 39L -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2022-en-b&anchor=para_39L_e&doctype=Standard -URIDate 2022-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23&doctype=Standard -URIDate 2022-03-24 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2023-01-01 -Name IFRS -Number 17 -IssueDate 2022-03-24 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2022-en-r&anchor=para_113_b&doctype=Standard -URIDate 2022-03-24 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2022-03-24 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2023-01-01 -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2022-03-24 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_d&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 28 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23_g&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2022-03-24 -Paragraph 39M -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2022-en-b&anchor=para_39M_b&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 82 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_82_c&doctype=Standard -URIDate 2022-03-24 + Details
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