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INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Property, plant and equipment - gross carrying amounts (Details) - USD ($) | 6 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Property, plant and equipment |  |
As of the beginning of period | $ 67,853,835 |
Additions from business combination |  | $ 13,100,572
As of the end of period | 71,388,129 |
Capitalized financial costs | 47,542 |
Office equipment |  |
Property, plant and equipment |  |
As of the beginning of period | 263,892 |
As of the end of period | 280,108 |
Vehicles |  |
Property, plant and equipment |  |
As of the beginning of period | 2,032,853 |
As of the end of period | 2,177,685 |
Equipment and computer software |  |
Property, plant and equipment |  |
As of the beginning of period | 174,399 |
Additions from business combination |  | 12,469
As of the end of period | 190,697 |
Fixture and fittings |  |
Property, plant and equipment |  |
As of the beginning of period | 2,862,949 |
Additions from business combination |  | 5,379
As of the end of period | 2,469,766 |
Machinery and equipment |  |
Property, plant and equipment |  |
As of the beginning of period | 14,463,756 |
Additions from business combination |  | 7,047,496
As of the end of period | 13,556,213 |
Land and buildings |  |
Property, plant and equipment |  |
As of the beginning of period | 36,144,792 |
Additions from business combination |  | 4,750,136
As of the end of period | 35,745,539 |
Buildings in progress |  |
Property, plant and equipment |  |
As of the beginning of period | 11,911,194 |
Additions from business combination |  | 1,285,092
As of the end of period | 16,968,121 |
Gross carrying amount |  |
Property, plant and equipment |  |
As of the beginning of period | 93,634,779 | 71,521,454
Additions | 6,117,779 | 3,824,078
Disposals | (135,044) | (66,930)
Foreign currency translation | (131,647) | (83,878)
As of the end of period | 99,485,867 | 88,295,296
Gross carrying amount | Office equipment |  |
Property, plant and equipment |  |
As of the beginning of period | 968,088 | 908,004
Additions | 52,158 | 305
Foreign currency translation | (3,291) | 724
As of the end of period | 1,016,955 | 909,033
Gross carrying amount | Vehicles |  |
Property, plant and equipment |  |
As of the beginning of period | 5,492,319 | 5,261,979
Additions | 556,237 | 84,209
Disposals | (126,068) | (59,744)
Foreign currency translation | (411) | (3,948)
As of the end of period | 5,922,077 | 5,282,496
Gross carrying amount | Equipment and computer software |  |
Property, plant and equipment |  |
As of the beginning of period | 974,509 | 925,349
Additions | 101,224 | 111,226
Foreign currency translation | (7,575) | (32,824)
As of the end of period | 1,068,158 | 1,016,220
Gross carrying amount | Fixture and fittings |  |
Property, plant and equipment |  |
As of the beginning of period | 7,663,899 | 7,606,389
Additions | 10,483 | 34,256
Disposals | (8,976) |
Foreign currency translation | (9,384) | 12,143
As of the end of period | 7,656,022 | 7,658,167
Gross carrying amount | Machinery and equipment |  |
Property, plant and equipment |  |
As of the beginning of period | 23,513,047 | 13,017,830
Additions | 275,297 | 1,128,712
Disposals |  | (7,186)
Foreign currency translation | (26,864) | (14,677)
As of the end of period | 23,761,480 | 21,172,175
Gross carrying amount | Land and buildings |  |
Property, plant and equipment |  |
As of the beginning of period | 43,111,723 | 40,659,129
Additions | 10,351 |
Foreign currency translation | (29,020) | (28,269)
As of the end of period | 43,093,054 | 45,380,996
Gross carrying amount | Buildings in progress |  |
Property, plant and equipment |  |
As of the beginning of period | 11,911,194 | 3,142,774
Additions | 5,112,029 | 2,465,370
Foreign currency translation | (55,102) | (17,027)
As of the end of period | $ 16,968,121 | $ 6,876,209

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- Definition The increase in investment property resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 76 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_76_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Paragraph 79 -Subparagraph d -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&anchor=para_79_d_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_a&doctype=Standard -URIDate 2023-03-23 + Details
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