FINANCIAL INSTRUMENTS - RISK MANAGEMENT (Tables)
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9 Months Ended |
Mar. 31, 2025 |
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| FINANCIAL INSTRUMENTS - RISK MANAGEMENT |
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| Schedule of financial assets by category |
| | | | | | | | | | | | | | | Mandatorily measured at fair | | | Amortized cost | | value through profit or loss | Financial asset | | 03/31/2025 | | 06/30/2024 | | 03/31/2025 | | 06/30/2024 | Cash and cash equivalents | | 38,456,989 | | 44,473,270 | | — | | — | Other financial assets | | 444,530 | | 634,553 | | 889,393 | | 11,695,528 | Trade receivables | | 187,509,041 | | 207,320,974 | | — | | — | Other receivables (*) | | 14,743,504 | | 18,647,862 | | 6,952,603 | | — | Total | | 241,154,064 | | 271,076,659 | | 7,841,996 | | 11,695,528 |
(*) | Advances expenses and tax balances are not included. |
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| Schedule financial liabilities by category |
| | | | | | | | | | | | | | | Mandatorily measured at fair | | | Amortized cost | | value through profit or loss | Financial liability | | 03/31/2025 | | 06/30/2024 | | 03/31/2025 | | 06/30/2024 | Trade and other payables | | 125,418,572 | | 156,742,677 | | 3,181,670 | | 11,989,792 | Borrowings | | 171,336,694 | | 178,852,080 | | — | | — | Secured notes | | 85,430,719 | | 80,809,686 | | — | | — | Lease liability | | 16,536,564 | | 11,284,137 | | — | | — | Consideration for acquisition | | 1,163,653 | | 4,202,401 | | 1,110,544 | | 2,724,114 | Total | | 399,886,202 | | 431,890,981 | | 4,292,214 | | 14,713,906 |
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| Schedule of fair value by hierarchy |
| | | | | | | Measurement at fair value at 03/31/2025 | | Level 1 | | Level 2 | | Level 3 | | | | | | | | Financial assets at fair value | | | | | | | Moolec Science S.A. shares | | 779,100 | | — | | — | Other investments | | 110,293 | | — | | — | Other receivables - Joint ventures and associates | | — | | 6,952,603 | | — | Financial liability at fair value | | | | | | | Trade and other payables | | — | | 3,181,670 | | — | Consideration for acquisition | | 1,110,544 | | — | | — | | | | | | | | Measurement at fair value at 06/30/2024 | | Level 1 | | Level 2 | | Level 3 | | | | | | | | Financial assets at fair value | | | | | | | Mutual funds | | 6,658,805 | | — | | — | US Treasury bills | | 1,993,668 | | — | | — | Moolec Science S.A. shares | | 1,530,375 | | — | | — | Other investments | | 1,512,680 | | — | | — | Financial liability at fair value | | | | | | | Trade and other payables | | — | | 11,989,792 | | — | Consideration for acquisition | | 2,724,114 | | — | | — |
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| Schedule of net exposure |
| | | Net foreign currency position | | 03/31/2025 | Amount expressed in US$ | | 18,745,129 |
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