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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