| SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS |
15. SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS During the period ended March 31, 2025, and 2024, the transactions between the Group and related parties, and the related balances owed by and to them, are as follows: | | | | | | | | | | | Value of transactions for the period ended | Party | | Transaction type | | 03/31/2025 | | 03/31/2024 | Joint ventures and associates | | Sales and services | | 6,009,702 | | 19,404,971 | Joint ventures and associates | | Purchases of goods and services | | (24,597,687) | | (20,951,684) | Key management personnel | | Salaries, social security benefits and other benefits | | (2,459,820) | | (4,425,476) | Key management personnel | | Sales and services | | 6,048 | | — | Key management personnel | | Purchases of goods and services | | 821,959 | | — | Shareholders and other related parties | | Sales of goods and services | | 9,576,087 | | 7,156,388 | Shareholders and other related parties | | Purchases of goods and services | | (2,216,581) | | (1,401,698) | Shareholders and other related parties | | In-kind contributions | | 3,857,077 | | 2,115,109 | Parent company and related parties to Parent (Note 6.6) | | Interest expenses | | — | | (255,816) | Total | | | | (9,003,215) | | 1,641,794 |
| | | | | | | | | | | Amounts receivable from related parties | Party | | Transaction type | | 03/31/2025 | | 06/30/2024 | Shareholders and other related parties | | Trade debtors | | 248,776 | | 141,224 | Shareholders and other related parties | | Other receivables | | 550,789 | | — | Joint ventures and associates | | Trade debtors | | 4,179 | | 782,142 | Joint ventures and associates | | Other receivables | | 18,354,268 | | 15,702,992 | Total | | | | 19,158,012 | | 16,626,358 |
| | | | | | | | | | | Amounts payable to related parties | Party | | Transaction type | | 03/31/2025 | | 06/30/2024 | Parent company and related parties to Parent | | Trade creditors | | (818,754) | | (729,171) | Key management personnel | | Salaries, social security benefits and other benefits | | (480,943) | | (148,466) | Shareholders and other related parties | | Trade and other payables | | (269,498) | | (37,985) | Joint ventures and associates | | Trade creditors | | (36,008,045) | | (52,888,732) | Total | | | | (37,577,240) | | (53,804,354) |
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