XML 21 R12.htm IDEA: XBRL DOCUMENT
v3.24.0.1

TAXATION | 6 Months Ended
--- | ---
Dec. 31, 2023
TAXATION |
TAXATION | 7. TAXATION Taxes on income in the interim periods are accrued using the tax rate that would be applicable to expected total annual earnings. ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Current tax expense |  | (3,845,338) |  | (6,467,324)
Deferred tax |  | (4,917,089) |  | 769,775
Total | ​ | (8,762,427) | ​ | (5,697,549)
​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Beginning of the period deferred tax |  | (28,472,383) |  | (24,994,569)
Additions for business combination | ​ | — | ​ | (16,704,771)
Charge for the period |  | (4,917,089) |  | 769,775
Conversion difference | ​ | (361,293) | ​ | (582,016)
Total net deferred tax |  | (33,750,765) |  | (41,511,581)
​ ​ The tax on the Group’s profit before tax differs from the theoretical amount that would arise using the weighted average tax rate applicable to profits of the consolidated entities as follows: ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Earning before income tax-rate |  | 7,322,464 |  | 1,183,270
Income tax expense by applying tax rate in force in the respective countries |  | (5,434,748) |  | (5,182,386)
Share of profit or loss of subsidiaries, joint ventures and associates |  | 1,219,030 |  | 225,376
Stock options charge |  | (1,489,037) |  | (298,851)
Non-deductible expenses |  | (116,220) |  | (543,505)
Unrecognized deferred tax 1 | ​ | — | ​ | (995,754)
Tax inflation adjustment |  | 7,460,048 |  | 3,132,901
Result of inflation effect on monetary items and other finance results | ​ | (11,000,459) | ​ | (1,660,369)
Untaxed gains | ​ | 598,959 | ​ | 33,052
Others |  | — |  | (408,013)
Income tax expenses |  | (8,762,427) |  | (5,697,549)
1 Corresponds mainly to Pro Farm Group Inc.

X
- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfIncomeTaxExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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