Financial instruments by category (Tables)

12 Months Ended

Jun. 30, 2025

Financial instruments by category

Schedule of financial assets and financial liabilities

		Financial assets at amortized cost				Financial assets at fair value through profit or loss								Subtotal financial assets				Non-financial assets				Total
						Level 1				Level 2
June 30, 2025
Assets as per Statements of Financial Position
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) (Note 15)			141,068				-				-				141,068				26,499				167,567
Investments in financial assets:
- Public companies’ securities			-				35,305				-				35,305				-				35,305
- Mutual funds			-				132,230				-				132,230				-				132,230
- Bonds			-				55,801				-				55,801				-				55,801
- Others			5,410				3,812				13,770				22,992				-				22,992
Cash and cash equivalents:
- Cash at bank and on hand			167,672				-				-				167,672				-				167,672
- Short-term investments			-				9,148				-				9,148				-				9,148
Total assets			314,150				236,296				13,770				564,216				26,499				590,715

		Financial liabilities at amortized cost				Financial liabilities at fair value through profit or loss								Subtotal financial liabilities				Non-financial liabilities				Total
						Level 1				Level 2
June 30, 2025
Liabilities as per Statements of Financial Position
Trade and other payables (Note 18)			60,955				-				-				60,955				120,882				181,837
Borrowings (Note 20)			647,128				-				-				647,128				-				647,128
Lease liabilities (Note 13)			8,422				-				-				8,422				-				8,422
Derivative financial instruments:
- Foreign-currency future contracts			-				20				-				20				-				20
- Bond futures			-				29				-				29				-				29
Total liabilities			716,505				49				-				716,554				120,882				837,436

		Financial assets at amortized cost				Financial assets at fair value through profit or loss								Subtotal financial assets				Non-financial assets				Total
						Level 1				Level 3
June 30, 2024
Assets as per Statements of Financial Position
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables) (Note 15)			125,419				-				-				125,419				32,783				158,202
Investments in financial assets:
- Public companies’ securities			-				24,484				-				24,484				-				24,484
- Mutual funds			-				85,313				-				85,313				-				85,313
- Bonds			-				58,399				-				58,399				-				58,399
- Others			7,689				6,518				35				14,242				-				14,242
Derivative financial instruments
- Options on companies			78				-				-				78				-				78
Cash and cash equivalents:
- Cash at bank and on hand			28,586				-				-				28,586				-				28,586
- Short term investments			-				10,866				-				10,866				-				10,866
Total assets			161,772				185,580				35				347,387				32,783				380,170

		Financial liabilities at amortized cost				Financial liabilities at fair value through profit or loss								Subtotal financial liabilities				Non-financial liabilities				Total
						Level 1				Level 3
June 30, 2024
Liabilities as per Statements of Financial Position
Trade and other payables (Note 18)			51,165				-				-				51,165				103,597				154,762
Borrowings (Note 20)			511,329				-				-				511,329				-				511,329
Lease liabilities (Note 13)			15,265				-				-				15,265				-				15,265
Derivative financial instruments:
- Bond futures			-				6				-				6				-				6
Total liabilities			577,759				6				-				577,765				103,597				681,362

Schedule of book value of financial instruments recognized

		06.30.2025												06.30.2024
		Gross amounts recognized				Gross amounts offset				Net amount presented				Gross amounts recognized				Gross amounts offset				Net amount presented
Financial assets
Trade and other receivables (excluding the allowance for doubtful accounts and other receivables)			163,684				(22,616	)			141,068				135,686				(10,267	)			125,419
Financial liabilities
Trade and other payables			38,339				22,616				60,955				40,898				10,267				51,165

Schedule of income, expense, gains and losses on financial instruments

		Financial assets / liabilities at amortized cost				Financial assets / liabilities at fair value through profit or loss				Total
June 30, 2025
Interest income			6,439				-				6,439
Interest expense			(38,727	)			-				(38,727	)
Interest expense on lease liabilities			(683	)			-				(683	)
Foreign exchange gains, net			13,904				-				13,904
Gain from repurchase of NCN			383				-				383
Fair value gain on financial assets at fair value through profit or loss			-				59,581				59,581
Interest and allowances generated by operating credits			1,607				-				1,607
Gain from derivative financial instruments, net			-				104				104
Other finance costs			(11,584	)			-				(11,584	)
Total financial instruments (i)			(28,661	)			59,685				31,024

		Financial assets / liabilities at amortized cost				Financial assets / liabilities at fair value through profit or loss				Total
June 30, 2024
Interest income			47,250				-				47,250
Interest expense			(54,800	)			-				(54,800	)
Interest expense on lease liabilities			(1,464	)			-				(1,464	)
Foreign exchange gains, net			20,894				-				20,894
Loss from repurchase of NCN			(252	)			-				(252	)
Fair value gain on financial assets at fair value through profit or loss			-				133,160				133,160
Interest and allowances generated by operating credits			2,635				-				2,635
Loss from derivative financial instruments, net			-				(1,934	)			(1,934	)
Other finance costs			(16,566	)			-				(16,566	)
Total financial instruments (i)			(2,303	)			131,226				128,923

		Financial assets / liabilities at amortized cost				Financial assets / liabilities at fair value through profit or loss				Total
June 30, 2023
Interest income			4,272				-				4,272
Interest expense			(61,686	)			-				(61,686	)
Interest expense on lease liabilities			(1,150	)			-				(1,150	)
Foreign exchange gains, net			35,028				-				35,028
Gain from repurchase of NCN			1,030				-				1,030
Fair value gain on financial assets at fair value through profit or loss			-				38,366				38,366
Interest and allowances generated by operating credits			3,424				-				3,424
Gain from derivative financial instruments, net			-				239				239
Other finance costs			(9,815	)			-				(9,815	)
Total financial instruments (i)			(28,897	)			38,605				9,708

Schedule of range of valuation models for the measurement of Level 2 and Level 3 instruments

Description		Pricing model / method		Parameters		Fair value hierarchy		Range
Purchase option – Warrant (Others)		Black & Scholes with dilution		Underlying asset price and volatility		Level 3		-