XML 25 R16.htm IDEA: XBRL DOCUMENT
v3.23.1

EARNINGS PER SHARE (EPS) | 9 Months Ended
--- | ---
Mar. 31, 2023
EARNINGS PER SHARE (EPS) |
EARNINGS PER SHARE (EPS) | 10. EARNINGS PER SHARE (EPS) The numerators and denominators used in the calculation of basic EPS and diluted EPS are presented below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three -month period ended | ​ | Nine-month period ended
​ |  | 03/31/2023 |  | 03/31/2022 |  | 03/31/2023 |  | 03/31/2022
Numerator |  | ​ | ​ | ​ | ​ |  |  | ​
(Loss) profit for the period (basic EPS) |  | 28,145,878 | ​ | (6,486,721) | ​ | 20,487,429 |  | (2,185,491)
(Loss) profit for the period (diluted EPS) |  | 28,145,878 | ​ | (6,486,721) | ​ | 20,487,429 |  | (2,185,491)
Denominator |  | ​ | ​ | ​ | ​ | ​ |  | ​
Weighted average number of shares (basic EPS) |  | 62,002,011 | ​ | 41,138,527 | ​ | 62,002,011 |  | 41,138,527
Weighted average number of shares (diluted EPS) |  | 63,079,523 | ​ | 41,138,527 | ​ | 63,079,523 |  | 41,138,527
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Basic loss (Profit) attributable to ordinary equity holders of the parent | ​ | 0.4540 | ​ | (0.1577) | ​ | 0.3304 | ​ | (0.0531)
Diluted (loss) profit attributable to ordinary equity holders of the parent |  | 0.4462 | ​ | (0.1577) | ​ | 0.3248 |  | (0.0531)
​ For the three and nine-month period ended March 31, 2023, diluted earnings per share was calculated by adjusting the weighted average number of shares outstanding to assume conversion of all dilutive potential shares. The Group had two categories of dilutive potential shares, share-based incentives and Convertible notes. The stock options were included in the diluted EPS calculation for the period ended March 31, 2023 only for the tranches in which the average market price of ordinary shares during the periods was higher than the assumed proceeds per option. Convertible notes outstanding were not included in the diluted EPS calculations for the period ended March 31, 2023 because its interest (net of tax and other changes in income or expense) per ordinary share obtainable on conversion exceeds basic earnings per share.

X
- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS33_g70-73A__IAS33_g70-73A_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfEarningsPerShareExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_EarningsPerShareAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration