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LEASES (Tables)

6 Months Ended

Dec. 31, 2023

Schedule of right of use leased assets and lease liability from beginning of year to end of year


Right-of-use leased asset		12/31/2023		06/30/2023
Book value at the beginning of the period/year		21,163,192		15,828,032
Additions of the period/year		1,842,539		3,154,950
Additions from business combination		—		3,005,000
Disposals		(558,684)		(1,839,921)
Exchange differences		(129,169)		1,015,131
Book value at the end of the period/year		22,317,878		21,163,192

Depreciation		12/31/2023		06/30/2023
Book value at the beginning of the period/year		7,226,617		3,684,006
Depreciation of the period/year		1,711,256		3,565,894
Disposals		(305,474)		(171,870)
Exchange differences		(18,738)		148,587
Accumulated depreciation at the end of the period/year		8,613,661		7,226,617
Total		13,704,217		13,936,575


Lease liability		12/31/2023		06/30/2023
Book value at the beginning of the period/year		13,889,223		11,751,284
Additions of the period/year		1,842,539		3,154,950
Additions from business combination		—		3,245,000
Interest expenses, exchange differences and inflation effects		362,144		(406,494)
Payments of the period/year		(2,493,617)		(3,855,517)
Total		13,600,289		13,889,223


Lease Liabilities		12/31/2023		06/30/2023
Non-current		9,583,276		10,030,524
Current		4,017,013		3,858,699
Total		13,600,289		13,889,223

Schedule of right-of-use leased assets


		12/31/2023		06/30/2023
Machinery and equipment		3,655,741		3,655,741
Vehicles		1,940,263		1,475,581
Equipment and computer software		1,025,650		903,306
Land and buildings		15,696,224		15,128,564
		22,317,878		21,163,192