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INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (Tables) | 9 Months Ended
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Mar. 31, 2023
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME |
Schedule of revenue from contracts with customers | ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 03/31/2022
Sale of goods and services |  | 281,274,372 |  | 226,871,209
Royalties |  | 198,630 |  | 27,525
Right of use licence | ​ | 32,903,458 | ​ | —
​ |  | 314,376,460 |  | 226,898,734
​
Schedule of cost of sales | ​
​ | ​ | ​ | ​ | ​
Item |  | 03/31/2023 |  | 03/31/2022
Inventories as of the beginning of the period |  | 78,759,610 |  | 39,052,925
Business combination |  | 11,064,908 |  | —
Purchases of the period |  | 173,924,288 |  | 148,730,784
Production costs |  | 20,705,305 |  | 11,629,468
Foreign currency translation |  | — |  | 2,565,569
Subtotal |  | 284,454,111 |  | 201,978,746
Inventories as of the end of the period (*) |  | (113,499,215) |  | (62,939,859)
Cost of sales | ​ | 170,954,896 | ​ | 139,038,887
(*) Net of agricultural products.
Schedule of R&D classified by nature | ​
​ | ​ | ​ | ​ | ​
​ |  | Research and |  | Research and
​ | ​ | development | ​ | development
​ |  | expenses |  | expenses
Item |  | 03/31/2023 |  | 03/31/2022
Amortization of intangible assets |  | 3,407,314 |  | 1,111,859
Analysis and storage | ​ | 34,135 | ​ | —
Import and export expenses |  | 850 |  | 1,689
Depreciation of property, plant and equipment |  | 433,289 |  | 320,919
Freight and haulage | ​ | 9,080 | ​ | —
Employee benefits and social securities |  | 3,515,918 |  | 1,309,577
Maintenance |  | 430,497 |  | 50,217
Energy and fuel |  | 104,181 |  | 39,851
Supplies and materials |  | 1,678,527 |  | 1,629,505
Mobility and travel |  | 211,183 |  | 57,316
Publicity and advertising | ​ | 20,589 | ​ | —
Share-based incentives |  | 122,222 |  | 39,797
Professional fees and outsourced services |  | 746,611 |  | 34,526
Professional fees related parties | ​ | 237,864 | ​ | —
Office supplies |  | 79,459 |  | 4,428
Information technology expenses | ​ | 38,436 | ​ | 5,122
Insurance |  | 62,884 |  | 6,496
Depreciation of leased assets | ​ | 46,772 | ​ | 11,041
Miscellaneous |  | 23,982 |  | 29,260
Total |  | 11,203,793 |  | 4,651,603
​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 03/31/2022
R&D capitalized (Note 7.8) |  | 8,479,784 |  | 2,810,616
R&D profit and loss |  | 11,203,793 |  | 4,651,603
Total |  | 19,683,577 |  | 7,462,219
​
Schedule of expenses classified by nature and function | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Selling, |  | ​
​ |  | ​ | ​ | general and | ​ | ​
​ | ​ | Production | ​ | administrative | ​ | Total
Item | ​ | costs | ​ | expenses | ​ | 03/31/2023
Amortization of intangible assets |  | 130,260 | ​ | 4,421,031 | ​ | 4,551,291
Analysis and storage |  | 5,173 | ​ | 334,532 | ​ | 339,705
Commissions and royalties |  | 122,275 | ​ | 1,304,013 | ​ | 1,426,288
Import and export expenses |  | 188,051 | ​ | 510,368 | ​ | 698,419
Depreciation of property, plant and equipment |  | 2,274,040 | ​ | 1,493,727 | ​ | 3,767,767
Depreciation of leased assets | ​ | 320,024 | ​ | 2,449,547 | ​ | 2,769,571
Impairment of receivables |  | - | ​ | 510,243 | ​ | 510,243
Freight and haulage |  | 1,861,657 | ​ | 7,831,593 | ​ | 9,693,250
Employee benefits and social securities |  | 9,428,993 | ​ | 27,655,561 | ​ | 37,084,554
Maintenance |  | 1,100,483 | ​ | 1,408,342 | ​ | 2,508,825
Energy and fuel |  | 998,752 | ​ | 269,725 | ​ | 1,268,477
Supplies and materials |  | 791,071 | ​ | 794,865 | ​ | 1,585,936
Mobility and travel |  | 95,638 | ​ | 3,147,898 | ​ | 3,243,536
Publicity and advertising |  | 2,528 | ​ | 4,510,067 | ​ | 4,512,595
Contingencies |  | - | ​ | 61,948 | ​ | 61,948
Share-based incentives | ​ | 73,165 | ​ | 2,484,831 | ​ | 2,557,996
Professional fees and outsourced services |  | 2,100,245 | ​ | 10,217,378 | ​ | 12,317,623
Professional fees related parties |  | - | ​ | 53,501 | ​ | 53,501
Office supplies and registrations fees |  | 54,041 | ​ | 999,428 | ​ | 1,053,469
Insurance |  | 130,800 | ​ | 2,310,796 | ​ | 2,441,596
Information technology expenses |  | 20,550 | ​ | 2,322,092 | ​ | 2,342,642
Obsolescence |  | 814,026 | ​ | - | ​ | 814,026
Taxes |  | 193,533 | ​ | 8,710,646 | ​ | 8,904,179
Miscellaneous |  | - | ​ | 504,011 | ​ | 504,011
Total |  | 20,705,305 | ​ | 84,306,143 | ​ | 105,011,448
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Selling, |  | ​
​ |  | ​ | ​ | general and | ​ | ​
​ | ​ | Production | ​ | administrative | ​ | Total
Item | ​ | costs | ​ | expenses | ​ | 03/31/2022
Amortization of intangible assets |  | — | ​ | 1,059,570 | ​ | 1,059,570
Commissions and royalties |  | 637,878 | ​ | 740,443 | ​ | 1,378,321
Import and export expenses |  | 127,644 | ​ | 688,464 | ​ | 816,108
Depreciation of property, plant and equipment |  | 960,933 | ​ | 1,400,971 | ​ | 2,361,904
Depreciation of leased assets | ​ | 362,332 | ​ | 453,040 | ​ | 815,372
Impairment of receivables |  | — | ​ | 1,420,200 | ​ | 1,420,200
Freight and haulage |  | 753,699 | ​ | 6,999,725 | ​ | 7,753,424
Employee benefits and social securities |  | 5,164,616 | ​ | 15,951,487 | ​ | 21,116,103
Maintenance |  | 736,775 | ​ | 1,008,253 | ​ | 1,745,028
Energy and fuel |  | 385,286 | ​ | 58,284 | ​ | 443,570
Supplies and materials |  | 846,684 | ​ | 860,256 | ​ | 1,706,940
Mobility and travel |  | 26,191 | ​ | 1,315,059 | ​ | 1,341,250
Publicity and advertising |  | — | ​ | 3,547,138 | ​ | 3,547,138
Contingencies |  | — | ​ | 129,388 | ​ | 129,388
Share-based incentives | ​ | — | ​ | 1,093,736 | ​ | 1,093,736
Professional fees and outsourced services |  | 869,513 | ​ | 5,178,057 | ​ | 6,047,570
Professional fees related parties |  | — | ​ | 232,721 | ​ | 232,721
Office supplies and registrations fees |  | 155,806 | ​ | 597,783 | ​ | 753,589
Insurance |  | 81,114 | ​ | 1,166,969 | ​ | 1,248,083
Information technology expenses |  | — | ​ | 1,280,506 | ​ | 1,280,506
Obsolescence |  | 513,439 | ​ | — | ​ | 513,439
Taxes |  | — | ​ | 7,701,460 | ​ | 7,701,460
Miscellaneous |  | 7,558 | ​ | 148,168 | ​ | 155,726
Total |  | 11,629,468 | ​ | 53,031,678 | ​ | 64,661,146
​
Schedule of other income or expenses, net | ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 03/31/2022
Net result from commercialization of agricultural products |  | 698,517 |  | (4,163,041)
Expenses recovery |  | 482,034 |  | 270,587
Other income or expenses, net |  | 602,312 |  | 736,754
​ |  | 1,782,863 |  | (3,155,700)
​
Schedule of net financial cost | ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 03/31/2022
Financial costs | ​ | ​ | ​ | ​
Interest expenses with the Parents (Note 16) |  | (426,667) |  | (638,132)
Interest expenses |  | (15,578,825) |  | (9,415,805)
Financial commissions |  | (2,022,431) |  | (2,052,083)
​ |  | (18,027,923) |  | (12,106,020)
​ | ​ | ​ | ​ | ​
Other financial results |  | ​ | ​ | ​
Exchange differences generated by assets |  | (16,859,096) |  | 13,896,264
Exchange differences generated by liabilities | ​ | 11,615,309 | ​ | (22,723,875)
Changes in fair value of financial assets or liabilities and other financial results | ​ | (2,926,589) | ​ | 707,870
Net gain of inflation effect on monetary items | ​ | 591,976 | ​ | 2,040,224
​ | ​ | (7,578,400) | ​ | (6,079,517)
​ | ​ | ​ | ​ | ​
Total net financial cost |  | (25,606,323) |  | (18,185,537)

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