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Leases

12 Months Ended

Jun. 30, 2024

Presentation of leases for lessee [abstract]

Leases

Note 9. Leases

The Group has leases of office and warehouse buildings, land, and equipment. Rental contracts are for fixed terms varying between three and five years.

Information about leases for which the Group is a lessee is presented below.

Reconciliation of asset balances:

		Buildings				Equipment				Land			Total
As of June 30, 2022		$	—			$	—			$	—		$	—
Acquisitions through business combinations(i)			—				—				43,507			43,507
Effect of changes in foreign exchange rates			—				—				299			299
As of June 30, 2023		$	—			$	—			$	43,806		$	43,806
Effect of changes in foreign exchange rates			—				—				1,932			1,932
Additions			140,785				380,321				—			521,106
Amortization			(18,771	)			(104,861	)			—			(123,632	)
As of June 30, 2024		$	122,014			$	275,460			$	45,738			443,212

____________

(i) Through the ValoraSoy acquisition, the Group incorporated a parcel of land for an original amount of $ 43,507. The right-of-use of land is not amortized due to the imminent transfer of ownership of the underlying asset to the Group which has an indefinite useful life.

Lease Liabilities

The Group’s lease liabilities are guaranteed by the lessor’s title to the leased assets. As of June 30, 2024 and 2023, the Group maintains the following opened balances:

Reconciliation of lease liability balances:

		Buildings				Equipment				Total
As of June 30, 2023		$	—			$	—			$	—
Book value at the beginning of the year			—				—				—
Additions of the year			140,786				380,321				521,107
Interest expenses			9,589				31,527				41,116
Payments of the year			(15,200	)			(125,136	)			(140,336	)
As of June 30, 2024		$	135,175			$	286,712			$	421,887

		As of June 30, 2024			As of June 30, 2023
Non-current			248,532			—
Current			173,355			—
Total		$	421,887		$	—