XML 51 R39.htm IDEA: XBRL DOCUMENT v3.23.3
Business Combination (Tables)
 12 Months Ended
Jun. 30, 2023
Business Combination [Abstract]  
Schedule of Net Assets Acquired and Goodwill Details of the purchase consideration, the net assets acquired and goodwill are as follows:
Purchase consideration:    
Cash paid   1,931,112 
Deferred Payment after 6 months   488,431 
Payment in kind after 12 months   217,916 
Total purchase consideration  $2,637,458 
Schedule of Assets and Liabilities Recognised The assets and liabilities recognised as a result of the acquisition are as follows:
   Fair Value 
Cash and Banks   228 
Accounts Receivable   316,972 
Other Receivable   1,044,808 
Inventory   532,231 
Property, Plant, and Equipment   1,138,026 
Intangible Assets   3,824,054 
Right-of-use of assets   43,507 
Accounts Payable   (1,384,980)
Current Financial Debt   (1,176,089)
Current Other Liabilities   (356,757)
Non-current Financial Debt   (119,464)
Non-current Other Liabilities   (177,367)
Deferred Tax Liability   (1,297,436)
Net identifiable assets acquired  $2,387,733 
Goodwill recognized (i)   249,725 
Net assets acquired  $2,637,458