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INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Tables) | 6 Months Ended
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Dec. 31, 2023
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME |
Schedule of revenue from contracts with customers | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Sale of goods and services |  | 255,827,291 |  | 220,482,895
Royalties |  | 649,341 |  | 909,067
​ |  | 256,476,632 |  | 221,391,962
Schedule of cost of sales | ​
​ | ​ | ​ | ​ | ​
Item |  | 12/31/2023 |  | 12/31/2022
Inventories as of the beginning of the period |  | 111,990,145 |  | 78,759,610
Business combination |  | — |  | 11,064,908
Purchases of the period |  | 144,999,639 |  | 138,186,645
Production costs |  | 12,981,672 |  | 14,596,888
Foreign currency translation |  | (28,273) |  | (246,484)
Subtotal |  | 269,943,183 |  | 242,361,567
Inventories as of the end of the period (*) |  | (109,616,865) |  | (107,544,430)
Cost of sales | ​ | 160,326,318 | ​ | 134,817,137
(*)Net of agricultural products.
Schedule of R&D classified by nature | ​
​ | ​ | ​ | ​ | ​
​ |  | Research and |  | Research and
​ | ​ | development | ​ | development
​ |  | expenses |  | expenses
Item |  | 12/31/2023 |  | 12/31/2022
Amortization of intangible assets |  | 2,453,158 |  | 2,201,938
Analysis and storage | ​ | 5,302 | ​ | 27,322
Import and export expenses |  | — |  | 850
Depreciation of property, plant and equipment |  | 312,453 |  | 287,180
Freight and haulage | ​ | 14,278 | ​ | 4,732
Employee benefits and social securities |  | 2,211,907 |  | 2,248,105
Maintenance |  | 96,056 |  | 303,524
Energy and fuel |  | 5,227 |  | 94,870
Supplies and materials |  | 1,182,066 |  | 1,078,197
Mobility and travel |  | 89,474 |  | 158,193
Share-based incentives | ​ | 143,749 | ​ | 92,477
Publicity and advertising |  | — |  | 9,568
Professional fees and outsourced services |  | 994,197 |  | 574,614
Professional fees related parties | ​ | 216,792 | ​ | 102,701
Office supplies |  | 470,376 |  | 43,546
Information technology expenses | ​ | 9,640 | ​ | 19,060
Insurance |  | 19,586 |  | 25,738
Depreciation of leased assets | ​ | — | ​ | 33,685
Miscellaneous |  | 57 |  | 3,606
Total |  | 8,224,318 |  | 7,309,906
​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
R&D capitalized (Note 5.8) |  | 4,454,893 |  | 5,926,539
R&D profit and loss |  | 8,224,318 |  | 7,309,906
Total |  | 12,679,211 |  | 13,236,445
Schedule of expenses classified by nature and function | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Selling, |  | ​
​ |  | ​ | ​ | general and | ​ | ​
​ | ​ | Production | ​ | administrative | ​ | Total
Item | ​ | costs | ​ | expenses | ​ | 12/31/2023
Amortization of intangible assets |  | 60,849 | ​ | 2,960,964 | ​ | 3,021,813
Analysis and storage |  | 570 | ​ | 153,163 | ​ | 153,733
Commissions and royalties |  | 421,677 | ​ | 1,008,251 | ​ | 1,429,928
Import and export expenses |  | 43,902 | ​ | 318,479 | ​ | 362,381
Depreciation of property, plant and equipment |  | 1,308,591 | ​ | 935,378 | ​ | 2,243,969
Depreciation of leased assets | ​ | 699,044 | ​ | 1,012,212 | ​ | 1,711,256
Impairment of receivables |  | — | ​ | 296,051 | ​ | 296,051
Freight and haulage |  | 634,188 | ​ | 6,878,364 | ​ | 7,512,552
Employee benefits and social securities |  | 5,935,502 | ​ | 21,509,102 | ​ | 27,444,604
Maintenance |  | 1,007,395 | ​ | 1,152,332 | ​ | 2,159,727
Energy and fuel |  | 500,658 | ​ | 272,547 | ​ | 773,205
Supplies and materials |  | 367,386 | ​ | 1,691,154 | ​ | 2,058,540
Mobility and travel |  | 94,476 | ​ | 2,148,705 | ​ | 2,243,181
Publicity and advertising |  | 1,300 | ​ | 2,305,251 | ​ | 2,306,551
Contingencies |  | 1,239 | ​ | 47,851 | ​ | 49,090
Share-based incentives | ​ | 339,904 | ​ | 8,043,561 | ​ | 8,383,465
Professional fees and outsourced services |  | 963,972 | ​ | 3,542,038 | ​ | 4,506,010
Professional fees related parties |  | — | ​ | 66,618 | ​ | 66,618
Office supplies and registrations fees |  | 80,236 | ​ | 651,991 | ​ | 732,227
Insurance |  | 81,174 | ​ | 1,102,142 | ​ | 1,183,316
Information technology expenses |  | 27,186 | ​ | 1,924,633 | ​ | 1,951,819
Obsolescence |  | 282,836 | ​ | — | ​ | 282,836
Taxes |  | 127,760 | ​ | 7,019,360 | ​ | 7,147,120
Miscellaneous |  | 1,827 | ​ | 57,638 | ​ | 59,465
Total |  | 12,981,672 | ​ | 65,097,785 | ​ | 78,079,457
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Selling, |  | ​
​ |  | ​ | ​ | general and | ​ | ​
​ | ​ | Production | ​ | administrative | ​ | Total
Item | ​ | costs | ​ | expenses | ​ | 12/31/2022
Amortization of intangible assets |  | 86,842 | ​ | 2,902,741 | ​ | 2,989,583
Analysis and storage |  | 4,460 | ​ | 237,341 | ​ | 241,801
Commissions and royalties |  | 109,703 | ​ | 1,020,272 | ​ | 1,129,975
Import and export expenses |  | 265,121 | ​ | 704,937 | ​ | 970,058
Depreciation of property, plant and equipment |  | 1,666,119 | ​ | 1,006,857 | ​ | 2,672,976
Depreciation of leased assets | ​ | 230,478 | ​ | 1,573,369 | ​ | 1,803,847
Impairment of receivables |  | — | ​ | 468,992 | ​ | 468,992
Freight and haulage |  | 1,201,183 | ​ | 5,002,384 | ​ | 6,203,567
Employee benefits and social securities |  | 7,177,926 | ​ | 20,156,371 | ​ | 27,334,297
Maintenance |  | 722,399 | ​ | 1,446,553 | ​ | 2,168,952
Energy and fuel |  | 753,041 | ​ | 161,850 | ​ | 914,891
Supplies and materials |  | 512,493 | ​ | 627,514 | ​ | 1,140,007
Mobility and travel |  | 39,428 | ​ | 1,837,797 | ​ | 1,877,225
Publicity and advertising |  | — | ​ | 3,235,737 | ​ | 3,235,737
Contingencies |  | — | ​ | 39,847 | ​ | 39,847
Share-based incentives | ​ | — | ​ | 1,969,868 | ​ | 1,969,868
Professional fees and outsourced services |  | 1,133,009 | ​ | 7,122,701 | ​ | 8,255,710
Professional fees related parties |  | — | ​ | 29,818 | ​ | 29,818
Office supplies and registrations fees |  | 23,309 | ​ | 624,246 | ​ | 647,555
Insurance |  | 74,350 | ​ | 1,306,282 | ​ | 1,380,632
Information technology expenses |  | 17,511 | ​ | 1,566,952 | ​ | 1,584,463
Obsolescence |  | 481,332 | ​ | — | ​ | 481,332
Taxes |  | 96,233 | ​ | 6,976,043 | ​ | 7,072,276
Miscellaneous |  | 1,951 | ​ | 300,016 | ​ | 301,967
Total |  | 14,596,888 | ​ | 60,318,488 | ​ | 74,915,376
Schedule of other income or expenses, net | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Net result from commercialization of agricultural products |  | (2,960,005) |  | 144,515
Expenses recovery |  | 236,106 |  | 232,977
Other income or expenses, net |  | 325,661 |  | 391,036
​ |  | (2,398,238) |  | 768,528
Schedule of net financial cost | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Financial costs | ​ | ​ | ​ | ​
Interest expenses with the Parents (Note 15) |  | (194,125) |  | (299,468)
Interest expenses |  | (9,994,912) |  | (10,722,135)
Financial commissions |  | (1,288,813) |  | (1,517,729)
​ |  | (11,477,850) |  | (12,539,332)
​ | ​ | ​ | ​ | ​
Other financial results |  | ​ | ​ | ​
Exchange differences generated by assets |  | (12,049,351) |  | (12,771,727)
Exchange differences generated by liabilities | ​ | 21,674,845 | ​ | 9,070,404
Changes in fair value of financial assets or liabilities and other financial results | ​ | (13,727,825) | ​ | (2,068,923)
Net gain of inflation effect on monetary items | ​ | 766,135 | ​ | 281,083
​ | ​ | (3,336,196) | ​ | (5,489,163)
​

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