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INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Tables) | 6 Months Ended
--- | ---
Dec. 31, 2023
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION |
Schedule of cash and cash equivalents | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 06/30/2023
Cash at bank and on hand | ​ | 24,332,260 | ​ | 48,129,194
Mutual funds | ​ | 69,677 | ​ | —
​ |  | 24,401,937 | ​ | 48,129,194
Schedule of other financial assets | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 06/30/2023
Current |  | ​ |  |
Restricted short-term deposits |  | — |  | 212,703
US Treasury bills | ​ | — | ​ | 9,163,298
Mutual funds | ​ | 14,736,104 | ​ | 1,596,539
Other investments |  | 2,304,103 |  | 1,162,480
​ |  | 17,040,207 |  | 12,135,020
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 06/30/2023
Non-current |  |  |  |
Shares of Bioceres S.A. |  | 444,410 |  | 444,635
Other investments |  | 333 |  | 274
​ |  | 444,743 |  | 444,909
Schedule of trade receivables | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 06/30/2023
Current | ​ | ​ | ​ | ​
Trade debtors | ​ | 206,838,287 | ​ | 160,269,233
Allowance for impairment of trade debtors |  | (7,523,261) |  | (7,425,604)
Shareholders and other related parties (Note 15) |  | 1,223,994 |  | —
Allowance for credit notes to be issued |  | (3,928,835) |  | (3,694,019)
Trade debtors - Joint ventures and associates (Note 15) |  | 781,452 |  | 865,627
Deferred checks |  | 2,274,646 |  | 7,991,237
​ | ​ | 199,666,283 |  | 158,006,474
Schedule of other receivables | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 06/30/2023
Current |  |  |  |
Taxes |  | 5,490,671 |  | 6,113,764
Receivables for PP&E sales | ​ | — | ​ | 156,423
Shareholders and other related parties (Note 15) |  | 3,105,591 |  | 3,792,429
Other receivables - Joint ventures and associates (Note 15) |  | 7,500,898 |  | 6,104,219
Prepayments to suppliers |  | 3,820,065 |  | 10,956,831
Reimbursements over exports |  | 10,558 |  | 10,558
Prepaid expenses and other receivables |  | 4,022,045 |  | 1,302,221
Miscellaneous |  | 1,131,770 |  | 388,553
​ |  | 25,081,598 |  | 28,824,998
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 06/30/2023
Non-current |  | ​ |  | ​
Taxes |  | — |  | 873,699
Reimbursements over exports |  | 1,363,902 |  | 1,290,227
Loans receivables |  | 230,000 |  | 230,000
Miscellaneous |  | 25,740 |  | 152,315
​ |  | 1,619,642 |  | 2,546,241
Schedule of inventories | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 06/30/2023
Seeds |  | 7,508,251 | ​ | 1,542,159
Resale products |  | 64,271,825 | ​ | 58,544,931
Manufactured products |  | 21,131,225 | ​ | 25,881,761
Goods in transit |  | 1,408,487 | ​ | 3,620,606
Supplies |  | 17,878,874 | ​ | 24,893,187
Agricultural products |  | 14,121,283 | ​ | 28,436,830
Allowance for obsolescence |  | (2,581,797) | ​ | (2,492,499)
​ | ​ | 123,738,148 | ​ | 140,426,975
​ | ​ | ​ | ​ | ​
Net of agricultural products |  | 109,616,865 |  | 111,990,145
Schedule of changes in biological assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Soybean | ​ | Corn |  | Wheat |  | Barley |  | Sunflower |  | Total
Beginning of the period | ​ | — | ​ | — | ​ | 87,785 | ​ | 59,057 | ​ | — | ​ | 146,842
Initial recognition and changes in the fair value of biological assets at the point of harvest |  | — |  | — |  | 231,523 |  | 106,605 |  | — |  | 338,128
Costs incurred during the period |  | 581,227 |  | 301,686 |  | — |  | — |  | 55,457 |  | 938,370
Decrease due to harvest/disposals |  | — |  | — |  | (319,308) |  | (165,662) |  | — |  | (484,970)
Period ended December 31, 2023 |  | 581,227 |  | 301,686 |  | — |  | — |  | 55,457 |  | 938,370
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Soybean |  | Corn |  | Wheat |  | Barley |  | Sunflower |  | Total
Beginning of the period |  | — | ​ | — | ​ | 44,413 | ​ | 12,900 | ​ | — | ​ | 57,313
Initial recognition and changes in the fair value of biological assets at the point of harvest |  | — |  | — |  | 191,481 |  | 159,996 | ​ | — |  | 351,477
Costs incurred during the period |  | 290,667 |  | 263,428 |  | 389,282 |  | 126,293 | ​ | 27,005 |  | 1,096,675
Decrease due to harvest/disposals |  | — |  | — |  | (625,176) |  | (299,189) | ​ | — |  | (924,365)
Period ended December 31, 2022 |  | 290,667 |  | 263,428 |  | — |  | — | ​ | 27,005 |  | 581,100
Schedule of property plant and equipment | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 06/30/2023
Gross carrying amount |  | 99,485,867 |  | 93,634,779
Accumulated depreciation |  | (28,097,738) |  | (25,780,944)
Net carrying amount |  | 71,388,129 |  | 67,853,835
Schedule of net carrying amount | ​
​ | ​ | ​ | ​ | ​
​ | ​ | Net carrying | ​ | Net carrying
​ | ​ | amount | ​ | amount
Class |  | 12/31/2023 |  | 06/30/2023
Office equipment | ​ | 280,108 | ​ | 263,892
Vehicles | ​ | 2,177,685 | ​ | 2,032,853
Equipment and computer software |  | 190,697 |  | 174,399
Fixtures and fittings |  | 2,469,766 |  | 2,862,949
Machinery and equipment |  | 13,556,213 |  | 14,463,756
Land and buildings |  | 35,745,539 |  | 36,144,792
Buildings in progress |  | 16,968,121 |  | 11,911,194
Total |  | 71,388,129 |  | 67,853,835
Schedule of gross carrying amount | 1. Gross carrying amount as of December 31, 2023 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross carrying amount
​ | ​ | As of the | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | beginning | ​ | ​ | ​ | ​ | ​ | Foreign | ​ | As of the
​ | ​ | of the | ​ | ​ | ​ | ​ | ​ | currency | ​ | end of the
Class |  | period |  | Additions |  | Disposals |  | translation |  | period
Office equipment | ​ | 968,088 | ​ | 52,158 | ​ | — | ​ | (3,291) | ​ | 1,016,955
Vehicles | ​ | 5,492,319 | ​ | 556,237 | ​ | (126,068) | ​ | (411) | ​ | 5,922,077
Equipment and computer software | ​ | 974,509 | ​ | 101,224 | ​ | — | ​ | (7,575) | ​ | 1,068,158
Fixtures and fittings | ​ | 7,663,899 | ​ | 10,483 | ​ | (8,976) | ​ | (9,384) | ​ | 7,656,022
Machinery and equipment |  | 23,513,047 | ​ | 275,297 |  | — |  | (26,864) |  | 23,761,480
Land and buildings |  | 43,111,723 | ​ | 10,351 |  | — |  | (29,020) |  | 43,093,054
Buildings in progress (a) |  | 11,911,194 | ​ | 5,112,029 |  | — |  | (55,102) |  | 16,968,121
Total |  | 93,634,779 | ​ | 6,117,779 |  | (135,044) |  | (131,647) |  | 99,485,867
(a) | Includes capitalized financial costs of $47,542 corresponding to the period ended December 31, 2023.
3. Gross carrying amount as of December 31, 2022 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross carrying amount
​ | ​ | As of the | ​ | ​ | ​ | Additions | ​ | ​ | ​ | Foreign | ​ | As of the
​ | ​ | beginning | ​ | ​ | ​ | from business | ​ | ​ | ​ | currency | ​ | end of the
Class |  | of the period |  | Additions |  | combination |  | Disposals |  | translation |  | period
Office equipment | ​ | 908,004 | ​ | 305 | ​ | — | ​ | — | ​ | 724 | ​ | 909,033
Vehicles | ​ | 5,261,979 | ​ | 84,209 | ​ | — | ​ | (59,744) | ​ | (3,948) | ​ | 5,282,496
Equipment and computer software | ​ | 925,349 | ​ | 111,226 | ​ | 12,469 | ​ | — | ​ | (32,824) | ​ | 1,016,220
Fixtures and fittings | ​ | 7,606,389 | ​ | 34,256 | ​ | 5,379 | ​ | — | ​ | 12,143 | ​ | 7,658,167
Machinery and equipment |  | 13,017,830 | ​ | 1,128,712 |  | 7,047,496 |  | (7,186) |  | (14,677) |  | 21,172,175
Land and buildings |  | 40,659,129 | ​ | — |  | 4,750,136 |  | — |  | (28,269) |  | 45,380,996
Buildings in progress |  | 3,142,774 | ​ | 2,465,370 |  | 1,285,092 |  | — |  | (17,027) |  | 6,876,209
Total |  | 71,521,454 | ​ | 3,824,078 |  | 13,100,572 |  | (66,930) |  | (83,878) |  | 88,295,296
Schedule of accumulated depreciation | 2. Accumulated depreciation as of December 31, 2023 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Depreciation
​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | as of the | ​ | ​ | ​ | ​ | ​ | Foreign | ​ | Accumulated
​ | ​ | beginning of | ​ | ​ | ​ | ​ | ​ | currency | ​ | as of the end
Class |  | the period |  | Disposals |  | Of the period |  | translation |  | of the period
Office equipment | ​ | 704,196 | ​ | — | ​ | 33,828 | ​ | (1,177) | ​ | 736,847
Vehicles | ​ | 3,459,466 | ​ | (117,055) | ​ | 416,309 | ​ | (14,328) | ​ | 3,744,392
Equipment and computer software | ​ | 800,110 | ​ | — | ​ | 83,364 | ​ | (6,013) | ​ | 877,461
Fixtures and fittings | ​ | 4,800,950 | ​ | (6,242) | ​ | 394,798 | ​ | (3,250) | ​ | 5,186,256
Machinery and equipment |  | 9,049,291 |  | — |  | 1,185,336 |  | (29,360) |  | 10,205,267
Land and buildings |  | 6,966,931 |  | — |  | 442,787 |  | (62,203) |  | 7,347,515
Total |  | 25,780,944 |  | (123,297) |  | 2,556,422 |  | (116,331) |  | 28,097,738
4. Accumulated depreciation as of December 31, 2022 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Depreciation
​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | as of the | ​ | ​ | ​ | ​ | ​ | Foreign | ​ | Accumulated
​ | ​ | beginning of | ​ | ​ | ​ | Of the | ​ | currency | ​ | as of the end
Class |  | the period |  | Disposals |  | period |  | translation |  | of the period
Office equipment | ​ | 638,466 | ​ | — | ​ | 30,827 | ​ | (466) | ​ | 668,827
Vehicles | ​ | 2,596,905 | ​ | (59,744) | ​ | 457,562 | ​ | (1,178) | ​ | 2,993,545
Equipment and computer software | ​ | 693,673 | ​ | — | ​ | 73,094 | ​ | (1,549) | ​ | 765,218
Fixtures and fittings |  | 4,059,470 | ​ | — | ​ | 370,828 | ​ | (355) | ​ | 4,429,943
Machinery and equipment |  | 7,205,870 |  | — |  | 1,575,862 |  | (9,845) |  | 8,771,887
Land and buildings |  | 6,418,745 |  | — |  | 451,983 |  | 473 |  | 6,871,201
Total |  | 21,613,129 |  | (59,744) |  | 2,960,156 |  | (12,920) |  | 24,500,621
Schedule of intangible assets | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 06/30/2023
Gross carrying amount |  | 206,708,843 |  | 202,306,618
Accumulated amortization |  | (33,965,330) |  | (28,522,662)
Net carrying amount |  | 172,743,513 |  | 173,783,956
Schedule of net carrying amount of intangibles | ​
​ | ​ | ​ | ​ | ​
​ | ​ | Net carrying | ​ | Net carrying
​ | ​ | amount | ​ | amount
Class |  | 12/31/2023 (1) |  | 06/30/2023 (1)
Seed and integrated products |  | ​ | ​ | ​
HB4 soy and breeding program |  | 32,554,026 |  | 31,679,681
Integrated seed products |  | 2,516,125 |  | 2,841,008
Crop nutrition |  | ​ | ​ | ​
Microbiological products |  | 50,829,622 |  | 49,508,801
Other intangible assets |  | ​ | ​ | ​
Trademarks and patents |  | 57,429,133 |  | 59,760,753
Software |  | 1,923,055 |  | 1,987,690
Customer loyalty |  | 22,491,552 |  | 23,006,023
RG/RS/OX Wheat | ​ | 5,000,000 | ​ | 5,000,000
Total |  | 172,743,513 |  | 173,783,956
(1) | Includes $32.2 million as of December 31, 2023 and $27.4 million as of June 30, 2023 of intangible assets not subject to amortization.
Schedule of gross carrying amounts of intangibles | 1. Gross carrying amount as of December 31, 2023 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross carrying amount
​ | ​ | As of the | ​ | ​ | ​ | Foreign | ​ | As of the
​ | ​ | beginning of | ​ | ​ | ​ | currency | ​ | end of the
Class |  | the period |  | Additions |  | translation |  | period
Seed and integrated products | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
HB4 soy and breeding program | ​ | 34,958,425 | ​ | 1,729,439 | ​ | — | ​ | 36,687,864
Integrated seed products | ​ | 3,219,808 | ​ | — | ​ | (269,869) | ​ | 2,949,939
Crop nutrition | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Microbiological products |  | 55,645,028 |  | 2,725,454 | ​ | (1,661) |  | 58,368,821
Other intangible assets |  | ​ | ​ | ​ | ​ | ​ | ​ | ​
Trademarks and patents |  | 67,653,234 |  | 1,288 | ​ | — |  | 67,654,522
Software |  | 5,582,411 |  | 218,541 | ​ | (967) |  | 5,799,985
Customer loyalty |  | 30,247,712 |  | — | ​ | — |  | 30,247,712
RG/RS/OX Wheat | ​ | 5,000,000 | ​ | — | ​ | — | ​ | 5,000,000
Total |  | 202,306,618 |  | 4,674,722 | ​ | (272,497) |  | 206,708,843
3. Gross carrying amount as of December 31, 2022 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross carrying amount
​ | ​ | As of the | ​ | ​ | ​ | Additions from | ​ | ​ | ​ | ​
​ | ​ | beginning | ​ | ​ | ​ | business | ​ | Foreign currency | ​ | As of the end of
Class |  | of the period |  | Additions |  | combination |  | translation |  | the period
Seed and integrated products |  | ​ |  |  | ​ | ​ | ​ |  |  |
HB4 soy and breeding program |  | 31,371,088 | ​ | 1,738,631 | ​ | — | ​ | — | ​ | 33,109,719
Integrated seed products | ​ | 3,181,155 | ​ | — | ​ | — | ​ | 8,296 | ​ | 3,189,451
Crop nutrition |  | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​
Microbiological products |  | 8,855,421 | ​ | 4,187,908 | ​ | 39,613,280 | ​ | (2,279) | ​ | 52,654,330
Other intangible assets |  | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​
Trademarks and patents |  | 12,183,045 |  | 49,783 | ​ | 55,420,441 | ​ | — |  | 67,653,269
Software |  | 5,176,373 |  | 98,292 | ​ | — | ​ | (954) |  | 5,273,711
Customer loyalty |  | 28,462,475 | ​ | — | ​ | 1,785,237 | ​ | — | ​ | 30,247,712
RG/RS/OX Wheat | ​ | 5,000,000 | ​ | — | ​ | — | ​ | — | ​ | 5,000,000
Total |  | 94,229,557 |  | 6,074,614 | ​ | 96,818,958 | ​ | 5,063 |  | 197,128,192
Schedule of accumulated amortization of intangibles | 2. Accumulated amortization as of December 31, 2023 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Amortization
​ | ​ | Accumulated | ​ | ​ | ​ | Foreign | ​ | Accumulated as
​ | ​ | as of beginning | ​ | ​ | ​ | currency | ​ | of the end of the
Class |  | of the period |  | Of the period |  | translation |  | period
Seed and integrated products | ​ |  | ​ |  | ​ |  | ​ |
HB4 soy and breeding program | ​ | 3,278,744 | ​ | 855,094 | ​ | — | ​ | 4,133,838
Integrated seed products | ​ | 378,800 | ​ | 86,762 | ​ | (31,748) | ​ | 433,814
Crop nutrition | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Microbiological products | ​ | 6,136,227 | ​ | 1,402,972 | ​ | — | ​ | 7,539,199
Other intangible assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Trademarks and patents | ​ | 7,892,481 | ​ | 2,332,908 | ​ | — | ​ | 10,225,389
Software |  | 3,594,721 |  | 282,764 | ​ | (555) |  | 3,876,930
Customer loyalty |  | 7,241,689 |  | 514,471 | ​ | — |  | 7,756,160
Total |  | 28,522,662 |  | 5,474,971 | ​ | (32,303) |  | 33,965,330
4. Accumulated amortization as of December 31, 2022 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Amortization
​ | ​ | Accumulated as | ​ |  | ​ | Foreign | ​ | Accumulated
​ | ​ | of beginning of | ​ | ​ | ​ | currency | ​ | as of the end
Class |  | the period |  | Of the period |  | translation |  | of the period
Seed and integrated products | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
HB4 soy and breeding program |  | 1,568,554 |  | 799,644 | ​ | — |  | 2,368,198
Integrated seed products |  | 43,997 | ​ | 22,242 | ​ | 488 | ​ | 66,727
Crop nutrition |  | ​ | ​ | ​ | ​ | ​ | ​ | ​
Microbiological products |  | 3,063,073 | ​ | 313,970 | ​ | — | ​ | 3,377,043
Other intangible assets |  | ​ |  | ​ | ​ | ​ |  | ​
Trademarks and patents |  | 3,916,004 |  | 2,136,403 | ​ | — |  | 6,052,407
Software |  | 3,008,388 |  | 285,881 | ​ | (756) |  | 3,293,513
Customer loyalty | ​ | 5,924,672 | ​ | 1,633,381 | ​ | — | ​ | 7,558,053
Total | ​ | 17,524,688 | ​ | 5,191,521 | ​ | (268) | ​ | 22,715,941
Schedule of carrying amount of goodwill | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 06/30/2023
​ | ​ | ​ | ​ | ​
Rizobacter Argentina S.A. |  | 28,080,271 |  | 28,080,271
Bioceres Crops S.A. | ​ | 7,523,322 | ​ | 7,523,322
Pro farm Group, Inc. |  | 76,089,749 |  | 76,089,749
Insumos Agroquímicos S.A. | ​ | 470,090 | ​ | 470,090
​ |  | 112,163,432 |  | 112,163,432
Schedule of investment properties | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 06/30/2023
​ | ​ | ​ | ​ | ​
Investment properties |  | 3,792,238 |  | 3,589,749
​ |  | 3,792,238 |  | 3,589,749
Schedule of trade and other payable | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 06/30/2023
​ | ​ | ​ | ​ | ​
Trade creditors |  | 103,683,392 |  | 104,211,238
Shareholders and other related parties (Note 15) |  | 75,271 |  | 35,292
Trade creditors - Parent company (Note 15) |  | 161,860 |  | 644,191
Trade creditors - Joint ventures and associates (Note 15) |  | 56,385,464 |  | 41,402,594
Taxes |  | 3,556,073 |  | 3,561,058
Miscellaneous |  | 141,142 |  | 953,301
​ |  | 164,003,202 |  | 150,807,674
Schedule of borrowings | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 06/30/2023
Current | ​ | ​ | ​ | ​
Bank borrowings |  | 52,942,957 |  | 61,303,952
Corporate bonds |  | 49,749,398 |  | 35,547,510
Trust debt securities | ​ | 7,188,607 | ​ | 7,296,506
Net loans payables- Parents companies and related parties to Parent (Note 15) |  | 3,639,816 |  | 3,491,691
​ |  | 113,520,778 |  | 107,639,659
Non-current |  | ​ |  | ​
Bank borrowings |  | 10,314,800 |  | 10,663,266
Corporate bonds |  | 21,202,548 |  | 50,007,680
​ | ​ | 31,517,348 | ​ | 60,670,946
Schedule of carrying value of borrowings | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2023 | ​ | 06/30/2023
​ |  | Amortized cost |  | Fair value |  | Amortized cost |  | Fair value
Current | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Bank borrowings |  | 52,942,957 |  | 49,659,094 |  | 61,303,952 |  | 57,209,155
Corporate Bonds |  | 49,749,398 |  | 49,192,118 |  | 35,547,510 |  | 34,725,828
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Non-current |  | ​ |  | ​ |  | ​ |  | ​
Bank borrowings |  | 10,314,800 |  | 8,698,322 |  | 10,663,266 |  | 10,374,646
Corporate Bonds |  | 21,202,548 |  | 20,670,511 |  | 50,007,680 |  | 47,014,542
Schedule of employee benefits and social security | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 06/30/2023
Salaries, accrued incentives, vacations and social security |  | 8,150,518 |  | 9,388,639
Key management personnel (Note 15) | ​ | 68,139 | ​ | 218,068
​ | ​ | 8,218,657 | ​ | 9,606,707
Schedule of deferred revenue and advances from customers | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 06/30/2023
Current |  |  |  |
Advances from customers |  | 4,466,515 |  | 9,216,032
Deferred revenue |  | 17,632,863 |  | 15,659,630
​ |  | 22,099,378 |  | 24,875,662
Non-current |  | ​ |  | ​
Advances from customers | ​ | 272,334 | ​ | 620,893
Deferred revenue |  | 1,863,506 |  | 1,436,912
​ |  | 2,135,840 |  | 2,057,805
​

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