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FINANCIAL INSTRUMENTS - RISK MANAGEMENT (Tables) | 6 Months Ended
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Dec. 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 |  | 12/31/2023 |  | 06/30/2023 |  | 12/31/2023 |  | 06/30/2023
Cash and cash equivalents |  | 24,332,260 |  | 48,129,194 |  | 69,677 |  | —
Other financial assets |  | 444,743 |  | 657,612 |  | 17,040,207 |  | 11,922,317
Trade receivables |  | 199,666,283 |  | 158,006,474 |  | — |  | —
Other receivables (*) |  | 13,368,459 |  | 12,124,724 |  | — |  | —
Total |  | 237,811,745 |  | 218,918,004 |  | 17,109,884 |  | 11,922,317
(*) | 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 |  | 12/31/2023 |  | 06/30/2023 |  | 12/31/2023 |  | 06/30/2023
Trade and other payables |  | 156,857,878 |  | 142,582,166 |  | 7,145,324 |  | 8,225,508
Borrowings |  | 145,038,126 | ​ | 168,310,605 |  | — |  | —
Secured notes | ​ | 77,998,071 | ​ | 75,213,146 | ​ | — | ​ | —
Lease liability | ​ | 13,600,289 | ​ | 13,889,223 | ​ | — | ​ | —
Consideration for acquisition of assets |  | 6,684,278 |  | 4,993,256 |  | — |  | —
Total |  | 400,178,642 |  | 404,988,396 |  | 7,145,324 |  | 8,225,508
Schedule of fair value by hierarchy | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Measurement at fair value at 12/31/2023 |  | Level 1 |  | Level 2 |  | Level 3
​ | ​ | ​ | ​ | ​ | ​ | ​
Financial assets at fair value | ​ | ​ | ​ | ​ | ​ | ​
US Treasury bills | ​ | — | ​ | — | ​ | —
Mutual funds | ​ | 14,736,104 | ​ | — | ​ | —
Other investments |  | 2,304,103 |  | — |  | —
Financial liability at fair value |  | ​ |  | ​ |  | ​
Trade and other payables | ​ | — | ​ | 7,145,324 | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Measurement at fair value at 06/30/2023 |  | Level 1 |  | Level 2 |  | Level 3
​ | ​ | ​ | ​ | ​ | ​ | ​
Financial assets at fair value | ​ | ​ | ​ | ​ | ​ | ​
US Treasury bills | ​ | 9,163,298 | ​ | — | ​ | —
Mutual funds | ​ | 1,596,539 | ​ | — | ​ | —
Other investments | ​ | 1,162,480 | ​ | — | ​ | —
Financial liability at fair value | ​ | ​ | ​ | ​ | ​ | ​
Trade and other payables | ​ | — | ​ | 8,225,508 | ​ | —
Schedule of net exposure | ​
​ | ​ | ​
Net foreign currency position |  | 12/31/2023
Amount expressed in US$ |  | (6,210,949)

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