Expenses by nature

12 Months Ended

Jun. 30, 2025

24. Expenses by nature

The Group disclosed expenses in the Consolidated Statement of Income and Other Comprehensive Income by function as part of the line items “Costs”, “General and administrative expenses” and “Selling expenses”. The following tables provide additional disclosure regarding expenses by nature and their relationship to the function within the Group as of June 30, 2025, 2024 and 2023:

	Costs		General and administrative expenses		Selling expenses		06.30.2025
Cost of sale of goods and services		20,226		-		-		20,226
Salaries, social security costs and other personnel expenses		63,357		29,313		3,624		96,294
Depreciation and amortization		8,126		1,852		532		10,510
Fees and payments for services		4,224		7,380		1,620		13,224
Maintenance, security, cleaning, repairs and others		53,253		5,675		72		59,000
Advertising and other selling expenses		15,915		53		3,856		19,824
Taxes, rates and contributions		12,525		2,931		12,903		28,359
Director´s fees (Note 30)		-		18,302		-		18,302
Leases and service charges		2,889		573		32		3,494
Allowance for doubtful accounts, net		-		-		1,134		1,134
Other expenses		3,221		2,560		209		5,990
Total as of June 30, 2025		183,736		68,639		23,982		276,357

	Costs		General and administrative expenses		Selling expenses		06.30.2024
Cost of sale of goods and services		11,354		-		-		11,354
Salaries, social security costs and other personnel expenses		55,028		28,655		3,708		87,391
Depreciation and amortization		6,708		1,935		487		9,130
Fees and payments for services		3,904		9,386		2,594		15,884
Maintenance, security, cleaning, repairs and others		44,575		5,678		77		50,330
Advertising and other selling expenses		17,049		97		3,058		20,204
Taxes, rates and contributions		8,624		3,279		13,204		25,107
Director´s fees (Note 30)		-		18,678		-		18,678
Leases and service charges		1,641		585		40		2,266
Allowance for doubtful accounts, net		-		-		877		877
Other expenses		3,421		2,856		155		6,432
Total as of June 30, 2024		152,304		71,149		24,200		247,653

	Costs		General and administrative expenses		Selling expenses		06.30.2023
Cost of sale of goods and services		10,431		-		-		10,431
Salaries, social security costs and other personnel expenses		55,879		29,090		3,538		88,507
Depreciation and amortization		6,951		2,811		76		9,838
Fees and payments for services		2,756		9,420		4,858		17,034
Maintenance, security, cleaning, repairs and others		42,996		5,138		57		48,191
Advertising and other selling expenses		24,345		39		1,679		26,063
Taxes, rates and contributions		10,390		3,015		12,478		25,883
Director´s fees (Note 30)		-		46,983		-		46,983
Leases and service charges		2,901		932		66		3,899
Allowance for doubtful accounts, net		-		-		461		461
Other expenses		2,910		2,642		152		5,704
Total as of June 30, 2023		159,559		100,070		23,365		282,994