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v3.23.1

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) | Equity / (deficit) attributable to owners of the parent | Issued capital | Share premium | Changes in non-controlling interest | Own shares trading premium | Stock options and share based incentives | Convertible instruments | Cost of own shares held | Retained deficit | Foreign currency translation reserve | Revaluation of PP&E and effect of tax rate change | Non-controlling Interests | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at Jun. 30, 2021 | $ 67,743,242 | $ 4,158 | $ 120,662,386 |  | $ (916,202) | $ 3,672,768 | $ 702,981 | $ (3,530,926) | $ (25,483,275) | $ (32,622,808) | $ 5,254,160 | $ 22,547,062 | $ 90,290,304
Share-based incentives | 1,133,533 | 12 | 803,162 |  |  | 330,359 |  |  |  |  |  |  | 1,133,533
(Loss) profit for the period | (2,185,491) |  |  |  |  |  |  |  | (2,185,491) |  |  | 2,812,264 | 626,773
Other comprehensive income (loss) | 21,871,425 |  |  |  |  |  |  |  |  | 25,667,878 | (3,796,453) | 4,118,858 | 25,990,283
Changes in non-controlling interests | (255,893) |  |  | $ (255,893) |  |  |  |  |  |  |  | (724,429) | (980,322)
Balance at Mar. 31, 2022 | 88,306,816 | 4,170 | 121,465,548 | (255,893) | (916,202) | 4,003,127 | 702,981 | (3,530,926) | (27,668,766) | (6,954,930) | 1,457,707 | 28,753,755 | 117,060,571
Balance at Jun. 30, 2022 | 127,358,573 | 4,637 | 158,819,506 | (255,893) | (916,202) | 3,767,925 | 175,745 | (3,530,926) | (32,682,893) | 969,402 | 1,007,272 | 30,940,275 | 158,298,848
Share-based incentives | 3,144,903 | 6 | 651,983 |  | 135,361 | 2,357,553 |  |  |  |  |  |  | 3,144,903
Business combination | 154,979,344 | 1,640 | 153,357,564 |  |  | 1,620,140 |  |  |  |  |  |  | 154,979,344
Capitalization of convertible notes | 12,211,638 | 153 | 12,211,485 |  |  |  |  |  |  |  |  |  | 12,211,638
Purchase of own shares | (26,539,505) |  |  |  |  |  |  | (26,539,505) |  |  |  |  | (26,539,505)
Issuance of convertible notes | 9,109,516 |  |  |  |  |  | 9,109,516 |  |  |  |  |  | 9,109,516
Distribution of dividends by subsidiary |  |  |  |  |  |  |  |  |  |  |  | (452,129) | (452,129)
(Loss) profit for the period | 20,487,429 |  |  |  |  |  |  |  | 20,487,429 |  |  | 2,476,811 | 22,964,240
Other comprehensive income (loss) | 340,871 |  |  |  |  |  |  |  |  | 340,871 |  | 213,414 | 554,285
Balance at Mar. 31, 2023 | $ 301,092,769 | $ 6,436 | $ 325,040,538 | $ (255,893) | $ (780,841) | $ 7,745,618 | $ 9,285,261 | $ (30,070,431) | $ (12,195,464) | $ 1,310,273 | $ 1,007,272 | $ 33,178,371 | $ 334,271,140

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