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v3.23.1

TAXATION - Reconciliation of the statutory tax rate (Details) - USD ($) | 3 Months Ended | 9 Months Ended
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Mar. 31, 2023 | Mar. 31, 2022 | Mar. 31, 2023 | Mar. 31, 2022
TAXATION |  |  |  |
Earnings 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 |  |  | (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 | $ 5,189,627 | $ (4,340,156) | $ (507,922) | $ (11,076,571)

X
- Definition The amount of profit (loss) for a period before deducting tax expense at a rate of 0%. + References No definition available. + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to other tax benefits. + References No definition available. + Details
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- Definition The amount that represents the inflation effect on monetary items and other finance results. + References No definition available. + Details
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- Definition The amount that represents the tax effect of foreign investment coverage. + References No definition available. + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible and revenues that are exempt from taxation in determining taxable profit (tax loss). + References No definition available. + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to share of profit or loss of subsidies, joint ventures and associates. + References No definition available. + Details
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- Definition The amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to stock option charge. + References No definition available. + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to unrecognized tax losses carry-forwards. + References No definition available. + Details
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- Definition Amount of Tax Inflation Adjustment + References No definition available. + Details
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2022-03-24 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2022-en-r&anchor=para_35_b_viii&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 h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23_h&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_79&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_82_d&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 + Details
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