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TAXATION (Tables)

3 Months Ended

Sep. 30, 2025

TAXATION

Schedule of current tax


		09/30/2025		09/30/2024
Current tax expense		(4,379,313)		(1,162,366)
Deferred tax		2,296,318		2,428,775
Total		(2,082,995)		1,266,409

Schedule of net deferred tax


		09/30/2025		09/30/2024
Beginning of the period deferred tax		(25,205,940)		(25,296,930)
Charge for the period		2,296,318		2,428,775
Conversion difference		55,800		(1,074,996)
Total net deferred tax		(22,853,822)		(23,943,151)

Schedule of reconciliation of the statutory tax rate to the effective tax rate


		09/30/2025		09/30/2024
Earning before income tax-rate		(5,365,237)		(7,464,462)
Income tax expense by applying tax rate in force in the respective countries		(210,141)		2,042,411
Share of profit or loss of subsidiaries, joint ventures and associates		69,976		(96,264)
Stock options charge		—		(68,931)
Non-deductible expenses		(1,263,978)		(544,001)
Tax inflation adjustment		(13,030)		792,693
Result of inflation effect on monetary items and other finance results		(601,279)		(859,499)
Derecognition of tax loss carryforwards		(64,543)		—
Income tax expenses		(2,082,995)		1,266,409

Schedule of income tax expense calculated by applying the tax rate in force


		September 30, 2025						September 30, 2024
		Earning		Weight				Earning		Weight
		before		average				before		average
		income		applicable		Income		income		applicable		Income
Tax jurisdiction		tax-rate		tax rate		tax		tax-rate		tax rate		tax
Low or null taxation jurisdictions		(4,632,925)		0.0	%	—		1,213,563		0.0	%	—
Profit-making entities		5,331,275		34.6	%	(1,844,404)		2,480,831		32.2	%	(798,649)
Loss-making entities		(6,063,587)		27.0	%	1,634,263		(11,158,856)		25.5	%	2,841,060
		(5,365,237)				(210,141)		(7,464,462)				2,042,411