XML 205 R50.htm IDEA: XBRL DOCUMENT v3.25.0.1
Share Based Payment (Tables)
 12 Months Ended
Jun. 30, 2024
Share Based Payment [Abstract]  
Schedule Fair Value of the Options Granted is Measured at Grant Date and Recognized

The fair value of the options granted is measured at grant date and recognized in accordance with the requirements of IFRS 2, as an employee benefit expense, with a corresponding increase in equity.

Factor

  

Group 1

  

Group 2

  

Group 3

Fair value of shares (range)

  

$

1.00

 

  

$

1.00

 

  

$

1.63 – 3.21

 

Exercise price

  

$

1.52

 

  

$

8.00

 

  

$

4.25

 

Expected volatility

  

 

70

%

  

 

70

%

  

 

70

%

Dividend rate

  

 

—

 

  

 

—

 

  

 

—

 

Reference risk-free interest rate

  

 

3.00

%

  

 

3.00

%

  

 

4.25

%

Plan duration

  

 

10 years

 

  

 

10 years

 

  

 

10 years

 

Fair value of stock options at measurement date (range)

  

$

9.11

 

  

$

7.25

 

  

$

1.02 – 2.65

 
Schedule of Amount and Exercise Price and the Movements of the Stock Options of Directors

The following table shows the amount and exercise price and the movements of the stock options of directors, executives and managers of the Group for the period ended June 30, 2024 and 2023, respectively:

  

June 30, 2024
   

Group 1

  

Group 2

  

Group 3
   

Number of
options

  

Exercise
price

  

Number of
options

  

Exercise
price

  

Number of
options

  

Exercise
price

At the beginning

  

325,826

  

$

1.52

  

206,598

  

$

8.00

  

700,000

 

  

$

4.25

Granted during the period

  

—

  

 

—

  

—

  

 

—

  

200,000

 

  

$

4.25

Forfeited during the period

  

—

  

 

—

  

—

  

 

—

  

(66,667

)

  

 

4.25

Exercised during the period

  

—

  

 

—

  

—

  

 

—

  

—

 

  

 

—

Expired during the period

  

—

  

 

—

  

—

  

 

—

  

—

 

  

 

—

At the ending

  

325,826

  

$

1.52

  

206,598

  

$

8.00

  

833,333

 

  

$

4.25

 

June 30, 2023
   

Group 1

  

Group 2

  

Group 3
   

Number of
options

  

Exercise
price

  

Number of
options

  

Exercise
price

  

Number of
options

  

Exercise
price

At the beginning

  

—

 

  

 

—

  

—

 

  

 

—

  

—

  

 

—

Granted during the period

  

579,078

 

  

$

1.52

  

346,555

 

  

$

8.00

  

700,000

  

$

4.25

Forfeited during the period

  

—

 

  

 

—

  

—

 

  

 

—

  

—

  

 

—

Exercised during the period

  

(253,252

)

  

$

1.52

  

(139,957

)

  

$

8.00

  

—

  

 

—

Expired during the period

  

—

 

  

 

—

  

—

 

  

 

—

  

—

  

 

—

At the ending

  

325,826

 

  

$

1.52

  

206,598

 

  

$

8.00

  

700,000

  

$

4.25