UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($) |
Mar. 31, 2025 |
Jun. 30, 2024 |
---|---|---|
CURRENT ASSETS | ||
Cash and cash equivalents | $ 38,456,989 | $ 44,473,270 |
Other financial assets | 889,393 | 11,695,528 |
Trade receivables | 187,509,041 | 207,320,974 |
Other receivables | 16,135,221 | 18,298,672 |
Recoverable income tax | 1,790,249 | 655,691 |
Inventories | 92,019,649 | 125,929,768 |
Biological assets | 1,407,402 | 294,134 |
Total current assets | 338,207,944 | 408,668,037 |
NON-CURRENT ASSETS | ||
Other financial assets | 444,530 | 634,553 |
Other receivables | 19,927,005 | 17,957,121 |
Recoverable income tax | 17,716 | 10,889 |
Deferred tax assets | 13,970,973 | 9,698,860 |
Investments in joint ventures and associates | 39,120,728 | 39,786,353 |
Investment properties | 525,767 | 560,783 |
Property, plant and equipment | 75,344,269 | 74,573,278 |
Intangible assets | 181,823,403 | 176,893,136 |
Goodwill | 112,163,432 | 112,163,432 |
Right of use asset | 16,668,470 | 11,601,752 |
Total non-current assets | 460,006,293 | 443,880,157 |
Total assets | 798,214,237 | 852,548,194 |
CURRENT LIABILITIES | ||
Trade and other payables | 128,600,242 | 168,732,469 |
Borrowings | 95,643,533 | 136,747,198 |
Employee benefits and social security | 7,831,902 | 7,340,958 |
Deferred revenue and advances from customers | 3,862,028 | 3,923,140 |
Income tax payable | 3,505,260 | 4,825,271 |
Consideration for acquisition | 1,795,985 | 4,617,281 |
Secured notes | 85,430,719 | |
Lease liabilities | 5,639,789 | 3,122,778 |
Total current liabilities | 332,309,458 | 329,309,095 |
NON-CURRENT LIABILITIES | ||
Borrowings | 75,693,161 | 42,104,882 |
Deferred revenue and advances from customers | 1,436,912 | 1,925,138 |
Joint ventures and associates | 800,596 | 296,455 |
Deferred tax liabilities | 30,487,113 | 34,995,791 |
Provisions | 1,135,438 | 1,255,702 |
Consideration for acquisition | 478,212 | 2,309,234 |
Secured notes | 80,809,686 | |
Lease liabilities | 10,896,775 | 8,161,359 |
Total non-current liabilities | 120,928,207 | 171,858,247 |
Total liabilities | 453,237,665 | 501,167,342 |
EQUITY | ||
Equity attributable to owners of the parent | 308,456,650 | 315,041,257 |
Non-controlling interest | 36,519,922 | 36,339,595 |
Total equity | 344,976,572 | 351,380,852 |
Total equity and liabilities | $ 798,214,237 | $ 852,548,194 |
X | ||||||||||
- Definition The amount of consideration for acquisition of assets recognised as of balance sheet date, classified as current. No definition available.
|
X | ||||||||||
- Definition The amount of consideration for acquisition of assets recognised as of balance sheet date, classified as non-current. No definition available.
|
X | ||||||||||
- Definition Amount of secured debt, current. No definition available.
|
X | ||||||||||
- Definition The amount of investments accounted for using the equity method, asset position. No definition available.
|
X | ||||||||||
- Definition The amount of investments accounted for using the equity method, liability position. No definition available.
|
X | ||||||||||
- Definition Amount of secured debt, non-current. No definition available.
|
X | ||||||||||
- Definition The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of living animals or plants recognised as assets. Reference 1: http://www.xbrl.org/2003/role/exampleRef
|
X | ||||||||||
- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] Reference 1: http://www.xbrl.org/2003/role/exampleRef
|
X | ||||||||||
- References No definition available.
|
X | ||||||||||
- Definition The amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
|
X | ||||||||||
- Definition The amount of current lease liabilities. [Refer: Lease liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period. Reference 1: http://www.xbrl.org/2003/role/exampleRef
|
X | ||||||||||
- References No definition available.
|
X | ||||||||||
- Definition The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The non-current amount of current tax assets. [Refer: Current tax assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- References No definition available.
|
X | ||||||||||
- Definition The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Total for all business combinations [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of current inventories. [Refer: Inventories] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The non-current portion of non-current borrowings. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
|
X | ||||||||||
- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- References No definition available.
|
X | ||||||||||
- Definition The amount of non-current contract liabilities. [Refer: Contract liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of non-current lease liabilities. [Refer: Lease liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- References No definition available.
|
X | ||||||||||
- Definition The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of current other receivables. [Refer: Other receivables] Reference 1: http://www.xbrl.org/2003/role/exampleRef
|
X | ||||||||||
- Definition The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of non-current other receivables. [Refer: Other receivables] Reference 1: http://www.xbrl.org/2003/role/exampleRef
|
X | ||||||||||
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of current borrowings. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
|
X | ||||||||||
- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|
X | ||||||||||
- Definition The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
|