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FINANCIAL INSTRUMENTS - RISK MANAGEMENT (Tables)

6 Months Ended

Dec. 31, 2023

FINANCIAL INSTRUMENTS - RISK MANAGEMENT

Schedule of financial assets by category

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	Mandatorily measured at fair
​	​	Amortized cost			​	value through profit or loss
Financial asset		12/31/2023		06/30/2023		12/31/2023		06/30/2023
Cash and cash equivalents		24,332,260		48,129,194		69,677		—
Other financial assets		444,743		657,612		17,040,207		11,922,317
Trade receivables		199,666,283		158,006,474		—		—
Other receivables (*)		13,368,459		12,124,724		—		—
Total		237,811,745		218,918,004		17,109,884		11,922,317

(*) Advances expenses and tax balances are not included.

Schedule financial liabilities by category

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	Mandatorily measured at fair
​	​	Amortized cost			​	value through profit or loss
Financial liability		12/31/2023		06/30/2023		12/31/2023		06/30/2023
Trade and other payables		156,857,878		142,582,166		7,145,324		8,225,508
Borrowings		145,038,126	​	168,310,605		—		—
Secured notes	​	77,998,071	​	75,213,146	​	—	​	—
Lease liability	​	13,600,289	​	13,889,223	​	—	​	—
Consideration for acquisition of assets		6,684,278		4,993,256		—		—
Total		400,178,642		404,988,396		7,145,324		8,225,508

Schedule of fair value by hierarchy

​

​	​	​	​	​	​	​
Measurement at fair value at 12/31/2023		Level 1		Level 2		Level 3
​	​	​	​	​	​	​
Financial assets at fair value	​	​	​	​	​	​
US Treasury bills	​	—	​	—	​	—
Mutual funds	​	14,736,104	​	—	​	—
Other investments		2,304,103		—		—
Financial liability at fair value		​		​		​
Trade and other payables	​	—	​	7,145,324	​	—
​	​	​	​	​	​	​
Measurement at fair value at 06/30/2023		Level 1		Level 2		Level 3
​	​	​	​	​	​	​
Financial assets at fair value	​	​	​	​	​	​
US Treasury bills	​	9,163,298	​	—	​	—
Mutual funds	​	1,596,539	​	—	​	—
Other investments	​	1,162,480	​	—	​	—
Financial liability at fair value	​	​	​	​	​	​
Trade and other payables	​	—	​	8,225,508	​	—

Schedule of net exposure

​

​	​	​
Net foreign currency position		12/31/2023
Amount expressed in US$		(6,210,949)

X

- Definition

The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]

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