XML 51 R22.htm IDEA: XBRL DOCUMENT
v3.25.4

Leases | 12 Months Ended
--- | ---
Jun. 30, 2025
Leases [Abstract] |
LEASES |
| 16. | LEASES
The right-of-use asset was initially measured at the amount of the lease liability plus initial direct costs incurred, adjusted by pre-payments made in relation to the lease. The right-of-use asset was measured at cost less accumulated depreciation and accumulated impairment. The lease liability was initially measured at the present value of the lease payments payable over the lease term, discounted at the rate implicit in the lease if it can be readily determined. If that rate cannot be readily determined, the Group uses its incremental borrowing rate. The information about the right-of-use and liabilities related with lease assets is as follows:
|  | 06/30/2025 |  |  | 06/30/2024 |
Right-of-use leased asset |  |  |  |  |  |
Book value at the beginning of the year |  |  | 20,979,597 |  |  |  | 21,163,192 |
Additions of the year |  |  | 9,569,819 |  |  |  | 2,585,223 |
Additions from business combination |  |  | 100,896 |  |  |  | 168,988 |
Disposals |  |  | (680,110 | ) |  |  | (1,284,975 | )
Exchange differences |  |  | 273,529 |  |  |  | (1,652,831 | )
Loss of control |  |  | (30,142,835 | ) |  |  | - |
Book value at the end of the year |  |  | 100,896 |  |  |  | 20,979,597 |
|  | 06/30/2025 |  |  | 06/30/2024 |
Depreciation |  |  |  |  |  |
Book value at the beginning of the year/inception |  |  | 9,377,845 |  |  |  | 7,226,617 |
Depreciation of the year |  |  | 5,036,703 |  |  |  | 3,418,956 |
Disposals |  |  | (697,150 | ) |  |  | (1,092,167 | )
Exchange differences |  |  | 47,736 |  |  |  | (175,561 | )
Loss of control |  |  | (13,765,134 | ) |  |  | - |
Accumulated depreciation at the end of the year |  |  | - |  |  |  | 9,377,845 |
Total |  |  | 100,896 |  |  |  | 11,601,752 |
|  | 06/30/2025 |  |  | 06/30/2024 |
Lease Liabilities |  |  |  |  |  |
Book value at the beginning of the year/inception |  |  | 11,284,137 |  |  |  | 13,889,223 |
Additions of the year |  |  | 9,569,819 |  |  |  | 2,585,223 |
Additions from business combination |  |  | 117,463 |  |  |  | 168,988 |
Interest expenses, exchange differences and inflation effects |  |  | 1,059,412 |  |  |  | (480,189 | )
Payments of the year |  |  | (5,501,387 | ) |  |  | (4,879,108 | )
Loss of control |  |  | (16,411,981 | ) |  |  | - |
Total |  |  | 117,463 |  |  |  | 11,284,137 |
|  | 06/30/2025 |  |  | 06/30/2024 |
Lease Liabilities |  |  |  |  |  |
Current |  |  | 117,463 |  |  |  | 3,122,778 |
Non-current |  |  | - |  |  |  | 8,161,359 |
|  |  | 117,463 |  |  |  | 11,284,137 |
|  | 06/30/2025 |  |  | 06/30/2024 |
Machinery and equipment |  |  | - |  |  |  | 3,655,741 |
Vehicles |  |  | - |  |  |  | 1,272,071 |
Equipment and computer software |  |  | - |  |  |  | 1,130,541 |
Land and buildings |  |  | 100,896 |  |  |  | 14,921,244 |
|  |  | 100,896 |  |  |  | 20,979,597 |

X
- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfLeasesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_PresentationOfLeasesForLesseeAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration