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UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2023 | Dec. 31, 2022 | Jun. 30, 2023
OPERATING ACTIVITIES |  |  |  |  |
Loss for the period | $ 1,238,501 | $ (8,426,279) | $ (1,439,963) | $ (4,514,279) |
Adjustments to reconcile profit to net cash flows |  |  |  |  |
Income tax |  |  | 8,762,427 | 5,697,549 |
Financial results |  |  | 14,814,046 | 18,028,495 |
Depreciation of property, plant and equipment |  |  | 2,556,422 | 2,960,156 |
Amortization of intangible assets |  |  | 5,474,971 | 5,191,521 |
Depreciation of leased assets |  |  | 1,711,256 | 1,837,532 |
Transactional expenses |  |  |  | 3,634,992 |
Share-based incentive and stock options |  |  | 8,527,214 | 2,062,345 |
Share of profit or loss of joint ventures and associates | (2,052,296) | (40,048) | (3,560,967) | (882,288) |
Loss of participation in joint ventures and associates |  |  |  | 7,853 |
Provisions for contingencies |  |  | 49,090 | 39,847 |
Allowance for impairment of trade debtors |  |  | 296,051 | 468,992 |
Allowance for obsolescence |  |  | 282,836 | 481,332 |
Initial recognition and changes in the fair value of biological assets |  |  | (338,128) | (351,477) |
Changes in the net realizable value of agricultural products after harvest |  |  | 2,192,558 | 1,736,959 |
Gain or loss on sale of equipment and intangible assets |  |  | (33,521) | (111,728) |
Working capital adjustments |  |  |  |  |
Trade receivables |  |  | (38,431,478) | (63,042,799) |
Other receivables |  |  | 3,281,861 | (6,589,310) |
Income and minimum presumed income taxes payable |  |  | 8,670,430 | (3,869,723) |
Inventories and biological assets |  |  | 13,725,208 | (23,455,328) |
Trade and other payables |  |  | 11,867,420 | 12,216,345 |
Employee benefits and social security |  |  | (1,388,050) | 2,185,006 |
Deferred revenue and advances from customers |  |  | (2,698,249) | 53,775,013 |
Income taxes paid |  |  |  | (2,772,608) |
Interest collected |  |  | 1,204,931 | 3,493,607 |
Inflation effects on working capital adjustments |  |  | 323,421 | 658,967 |
Net cash flows generated by operating activities |  |  | 35,849,786 | 8,886,971 |
INVESTMENT ACTIVITIES |  |  |  |  |
Proceeds from sale of property, plant and equipment |  |  | 45,268 | 118,914 |
Net cash received from business combination |  |  |  | 4,373,265 |
Investment in financial assets |  |  | (16,363,130) | (13,813,944) |
Purchase of property, plant and equipment |  |  | (6,070,237) | (3,824,078) |
Capitalized development expenditures |  |  | (4,454,893) | (5,926,539) |
Purchase of intangible assets |  |  | (219,829) | (148,075) |
Net cash flows used by investing activities |  |  | (27,062,821) | (19,220,457) |
FINANCING ACTIVITIES |  |  |  |  |
Proceeds from borrowings |  |  | 69,810,628 | 136,880,982 |
Repayment of borrowings and financed payments |  |  | (79,250,768) | (78,971,568) |
Interest payments |  |  | (12,168,664) | (9,678,974) |
Other financial proceeds or payments, net |  |  | (1,288,813) | (3,588,240) |
Purchase of own shares |  |  | (734,388) | (2,291,365) |
Leased assets payments |  |  | (2,493,617) | (1,553,958) |
Cash dividend distributed by subsidiary |  |  | (151,612) | (452,129) |
Net cash flows (used) generated by financing activities |  |  | (26,277,234) | 40,344,748 |
Net (decrease) increase in cash and cash equivalents |  |  | (17,490,269) | 30,011,262 |
Inflation effects on cash and cash equivalents |  |  | (10,495) | (56,375) |
Cash and cash equivalents as of beginning of the period |  |  | 48,129,194 | 33,475,266 | $ 33,475,266
Effect of exchange rate changes on cash and equivalents |  |  | (6,226,493) | 5,119,869 |
Cash and cash equivalents as of the end of the period | $ 24,401,937 | $ 68,550,022 | $ 24,401,937 | $ 68,550,022 | $ 48,129,194

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- Definition The gains (losses) arising from changes in fair value less costs to sell of biological assets due to price changes in the market. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 41 -IssueDate 2023-01-01 -Paragraph 51 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2023-en-r&anchor=para_51&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 41 -IssueDate 2023-01-01 -Section Example 1 XYZ Dairy Ltd -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2023-en-r&doctype=Illustrative%20Examples&dita_xref=IAS41_IE_ex1_TI -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow for interest paid, classified as financing activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_31&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 21 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_21&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow for expenditure related to development projects. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow to acquire or redeem entity's shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_18_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2023-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2023-en-r&anchor=para_24_b&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_28_b&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_113_b&doctype=Standard -URIDate 2023-03-23 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2023-03-23 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17_d&doctype=Standard -URIDate 2023-03-23 + Details
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