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SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS | 9 Months Ended
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Mar. 31, 2023
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS |
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS | 16. SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS During the periods ended March 31, 2023 and 2022, the transactions between the Group and related parties, and the related balances owed by and to them, are as follows: The increase in sales and purchases with joint ventures compared to the same period of the previous year is due to an incremental sale of micro-beaded fertilizers due to more competitive prices compared to competing commodity fertilizers. ​
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​ | ​ | ​ | ​ | Value of transactions for the period ended
Party |  | Transaction type |  | 03/31/2023 |  | 03/31/2022
Joint ventures and associates |  | Sales and services |  | 24,927,813 |  | 16,131,780
Joint ventures and associates |  | Purchases of goods and services |  | (48,561,129) |  | (38,629,702)
Key management personnel |  | Salaries, social security benefits and other benefits |  | (3,963,332) |  | (2,901,240)
Key management personnel | ​ | Sales and services | ​ | 572,136 | ​ | -
Shareholders and other related parties |  | Sales of goods and services |  | 597,950 |  | 311,434
Shareholders and other related parties | ​ | Purchases of goods and services | ​ | (2,239,972) | ​ | (1,606,911)
Shareholders and other related parties | ​ | In-kind contributions | ​ | 1,429,089 | ​ | 1,744,496
Shareholders and other related parties | ​ | Net loans granted/(cancelled) | ​ | — | ​ | 191,085
Shareholders and other related parties | ​ | Interest gain | ​ | 19,513 | ​ | 1,803
Parent company and related parties to Parent (Note 8.6) |  | Interest expenses |  | (426,667) |  | (638,132)
Total |  | ​ |  | (27,644,599) |  | (25,395,387)
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​ | ​ | ​ | ​ | Amounts receivable from related parties
Party |  | Transaction type |  | 03/31/2023 |  | 06/30/2022
Shareholders and other related parties |  | Trade debtors |  | — |  | 640,258
Shareholders and other related parties |  | Other receivables |  | 4,247,233 |  | 1,182
Joint ventures and associates |  | Trade debtors |  | 1,640,148 |  | 22,429
Joint ventures and associates |  | Other receivables |  | 5,769,441 |  | 2,987,765
Total |  | ​ | ​ | 11,656,822 |  | 3,651,634
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​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Amounts payable to related parties
Party |  | Transaction type |  | 03/31/2023 |  | 06/30/2022
Parent company and related parties to Parent | ​ | Trade creditors | ​ | (312,804) | ​ | (670,730)
Parent company and related parties to Parent | ​ | Net loans payables | ​ | (6,535,306) | ​ | (6,657,266)
Key management personnel |  | Salaries, social security benefits and other benefits |  | (75,783) |  | (281,347)
Shareholders and other related parties |  | Trade and other payables |  | (10,300) |  | (44,579)
Joint ventures and associates |  | Trade creditors |  | (37,118,704) |  | (29,082,325)
Total | ​ | ​ |  | (44,052,897) |  | (36,736,247)
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