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FINANCIAL INSTRUMENTS - RISK MANAGEMENT (Tables) | 9 Months Ended
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Mar. 31, 2023
FINANCIAL INSTRUMENTS - RISK MANAGEMENT |
Schedule of financial assets by category | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Mandatorily measured at fair
​ | ​ | Amortized cost | ​ | value through profit or loss
Financial asset |  | 03/31/2023 |  | 06/30/2022 |  | 03/31/2023 |  | 06/30/2022
Cash and cash equivalents |  | 57,737,138 |  | 32,912,886 |  | — |  | 562,380
Other financial assets |  | 1,277,144 |  | 884,964 |  | 12,943,872 |  | 5,136,010
Trade receivables |  | 157,417,175 |  | 111,952,722 |  | — |  | —
Other receivables (*) |  | 12,897,748 |  | 7,642,707 |  | — |  | —
Total |  | 229,329,205 |  | 153,393,279 |  | 12,943,872 |  | 5,698,390
(*) Advances expenses and tax balances are not included.
Schedule financial liabilities by category | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Mandatorily measured at fair
​ | ​ | Amortized cost | ​ | value through profit or loss
Financial liability |  | 03/31/2023 |  | 06/30/2022 |  | 03/31/2023 |  | 06/30/2022
Trade and other payables |  | 147,692,271 |  | 125,849,620 |  | — |  | —
Borrowings |  | 175,951,280 | ​ | 145,478,637 |  | — |  | —
Secured notes | ​ | 74,161,086 | ​ | 12,559,071 | ​ | — | ​ | —
Lease liability | ​ | 13,794,778 | ​ | 11,751,284 | ​ | — | ​ | —
Consideration for acquisition of assets |  | 10,106,873 |  | 12,902,790 |  | — |  | —
Total |  | 421,706,288 |  | 308,541,402 |  | — |  | —
​
Schedule of fair value by hierarchy | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Measurement at fair value at 03/31/2023 |  | Level 1 |  | Level 2 |  | Level 3
​ | ​ | ​ | ​ | ​ | ​ | ​
Financial assets at fair value | ​ | ​ | ​ | ​ | ​ | ​
US Treasury bills | ​ | 8,941,972 | ​ | — | ​ | —
Mutual funds | ​ | 421,572 | ​ | — | ​ | —
Other investments |  | 3,580,328 |  | — |  | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Measurement at fair value at 06/30/2022 |  | Level 1 |  | Level 2 |  | Level 3
​ | ​ | ​ | ​ | ​ | ​ | ​
Financial assets at fair value | ​ | ​ | ​ | ​ | ​ | ​
Money market funds | ​ | 562,380 | ​ | — | ​ | —
Mutual funds | ​ | 2,913,519 | ​ | — | ​ | —
Other investments | ​ | 1,490,086 | ​ | 732,405 | ​ | —
​
Schedule of net exposure | ​
​ | ​ | ​
Net foreign currency position |  | 03/31/2023
Amount expressed in US$ |  | 17,898,838
​

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