XML 57 R48.htm IDEA: XBRL DOCUMENT
v3.24.0.1

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Property, plant and equipment - accumulated depreciation (Details) - USD ($) | 6 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Jun. 30, 2023 | Jun. 30, 2022
Property, plant and equipment |  |  |  |
As of the beginning of period | $ (71,388,129) |  | $ (67,853,835) |
As of the end of period | (71,388,129) |  |  |
Office equipment |  |  |  |
Property, plant and equipment |  |  |  |
As of the beginning of period | (280,108) |  | (263,892) |
As of the end of period | (280,108) |  |  |
Vehicles |  |  |  |
Property, plant and equipment |  |  |  |
As of the beginning of period | (2,177,685) |  | (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 | (190,697) |  | (174,399) |
As of the end of period | (190,697) |  |  |
Fixture and fittings |  |  |  |
Property, plant and equipment |  |  |  |
As of the beginning of period | (2,469,766) |  | (2,862,949) |
As of the end of period | (2,469,766) |  |  |
Machinery and equipment |  |  |  |
Property, plant and equipment |  |  |  |
As of the beginning of period | (13,556,213) |  | (14,463,756) |
As of the end of period | (13,556,213) |  |  |
Land and buildings |  |  |  |
Property, plant and equipment |  |  |  |
As of the beginning of period | (35,745,539) |  | (36,144,792) |
As of the end of period | (35,745,539) |  |  |
Accumulated depreciation |  |  |  |
Property, plant and equipment |  |  |  |
As of the beginning of period | 28,097,738 | $ 24,500,621 | 25,780,944 | $ 21,613,129
Disposals | (123,297) | (59,744) |  |
Depreciation of the period | 2,556,422 | 2,960,156 |  |
Foreign currency translation | (116,331) | (12,920) |  |
As of the end of period | 28,097,738 | 24,500,621 |  |
Accumulated depreciation | Office equipment |  |  |  |
Property, plant and equipment |  |  |  |
As of the beginning of period | 736,847 | 668,827 | 704,196 | 638,466
Depreciation of the period | 33,828 | 30,827 |  |
Foreign currency translation | (1,177) | (466) |  |
As of the end of period | 736,847 | 668,827 |  |
Accumulated depreciation | Vehicles |  |  |  |
Property, plant and equipment |  |  |  |
As of the beginning of period | 3,744,392 | 2,993,545 | 3,459,466 | 2,596,905
Disposals | (117,055) | (59,744) |  |
Depreciation of the period | 416,309 | 457,562 |  |
Foreign currency translation | (14,328) | (1,178) |  |
As of the end of period | 3,744,392 | 2,993,545 |  |
Accumulated depreciation | Equipment and computer software |  |  |  |
Property, plant and equipment |  |  |  |
As of the beginning of period | 877,461 | 765,218 | 800,110 | 693,673
Depreciation of the period | 83,364 | 73,094 |  |
Foreign currency translation | (6,013) | (1,549) |  |
As of the end of period | 877,461 | 765,218 |  |
Accumulated depreciation | Fixture and fittings |  |  |  |
Property, plant and equipment |  |  |  |
As of the beginning of period | 5,186,256 | 4,429,943 | 4,800,950 | 4,059,470
Disposals | (6,242) |  |  |
Depreciation of the period | 394,798 | 370,828 |  |
Foreign currency translation | (3,250) | (355) |  |
As of the end of period | 5,186,256 | 4,429,943 |  |
Accumulated depreciation | Machinery and equipment |  |  |  |
Property, plant and equipment |  |  |  |
As of the beginning of period | 10,205,267 | 8,771,887 | 9,049,291 | 7,205,870
Depreciation of the period | 1,185,336 | 1,575,862 |  |
Foreign currency translation | (29,360) | (9,845) |  |
As of the end of period | 10,205,267 | 8,771,887 |  |
Accumulated depreciation | Land and buildings |  |  |  |
Property, plant and equipment |  |  |  |
As of the beginning of period | 7,347,515 | 6,871,201 | $ 6,966,931 | $ 6,418,745
Depreciation of the period | 442,787 | 451,983 |  |
Foreign currency translation | (62,203) | 473 |  |
As of the end of period | $ 7,347,515 | $ 6,871,201 |  |

X
- 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
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals. [Refer: 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 ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisposalsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: 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 viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- 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
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandAndBuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |