| Schedule of reconciliation of income tax expense |
| | 06.30.2025 | | | 06.30.2024 | | | 06.30.2023 | | (Profit) / loss for the year at tax rate applicable in the respective countries (i) | | | (85,712 | ) | | | 40,692 | | | | 5,196 | | Permanent differences: | | | | | | | | | | | | | Share of profit of associates and joint ventures | | | 11,763 | | | | 15,007 | | | | 1,580 | | Provision of tax loss carry forwards | | | (5,732 | ) | | | 898 | | | | (2,812 | ) | Accounting Inflation adjustment permanent difference | | | 11,864 | | | | 30,462 | | | | 143,689 | | Difference between provision and tax return (ii) | | | (3,740 | ) | | | (25 | ) | | | 56,745 | | Non-taxable profit, non-deductible expenses and others | | | 16,143 | | | | 1,356 | | | | 1,935 | | Tax inflation adjustment permanent difference | | | 10,234 | | | | (23,789 | ) | | | 127,859 | | Income tax | | | (45,180 | ) | | | 64,601 | | | | 334,192 | |
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| Schedule of deferred tax assets and liabilities |
| | 06.30.2025 | | | 06.30.2024 | | Deferred income tax asset to be recovered after more than 12 months | | | 12,031 | | | | 22,310 | | Deferred income tax asset to be recovered within 12 months | | | 16,902 | | | | 16,031 | | Deferred income tax assets | | | 28,933 | | | | 38,341 | |
| | 06.30.2025 | | | 06.30.2024 | | Deferred income tax liability to be recovered after more than 12 months | | | (737,106 | ) | | | (791,453 | ) | Deferred income tax liability to be recovered within 12 months | | | (29,879 | ) | | | (19,925 | ) | Deferred income tax liability | | | (766,985 | ) | | | (811,378 | ) | Deferred income tax liabilities, net | | | (738,052 | ) | | | (773,037 | ) |
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| Schedule of movement in the deferred income tax assets and liabilities |
| | 06.30.2024 | | | Charged / (Credited) to the Consolidated Statement of Income and Other Comprehensive Income | | | 06.30.2025 | | Assets | | | | | | | | | | Investment properties and Property, plant and equipment | | | 215 | | | | 160 | | | | 375 | | Trade and other payables | | | 20,036 | | | | (1,914 | ) | | | 18,122 | | Tax loss carry-forwards | | | 14,996 | | | | (7,766 | ) | | | 7,230 | | Borrowings | | | 237 | | | | 261 | | | | 498 | | Trade and other receivables | | | 163 | | | | (131 | ) | | | 32 | | Others | | | 2,694 | | | | (18 | ) | | | 2,676 | | Subtotal assets | | | 38,341 | | | | (9,408 | ) | | | 28,933 | | Liabilities | | | | | | | | | | | | | Investment properties, trading properties and Property, plant and equipment | | | (668,353 | ) | | | (17,998 | ) | | | (686,351 | ) | Trade and other receivables | | | (2,588 | ) | | | (5,283 | ) | | | (7,871 | ) | Investments | | | (17,775 | ) | | | (4,917 | ) | | | (22,692 | ) | Tax inflation adjustment | | | (102,542 | ) | | | 64,498 | | | | (38,044 | ) | Intangible assets | | | (19,604 | ) | | | 16,674 | | | | (2,930 | ) | Salaries and social security costs | | | - | | | | (4,287 | ) | | | (4,287 | ) | Others | | | (516 | ) | | | (4,294 | ) | | | (4,810 | ) | Subtotal liabilities | | | (811,378 | ) | | | 44,393 | | | | (766,985 | ) | Liabilities, net | | | (773,037 | ) | | | 34,985 | | | | (738,052 | ) |
| | 06.30.2023 | | | Charged / (Credited) to the Consolidated Statement of Income and Other Comprehensive Income | | | 06.30.2024 | | Assets | | | | | | | | | | Investment properties and Property, plant and equipment | | | 243 | | | | (28 | ) | | | 215 | | Trade and other payables | | | 28,366 | | | | (8,330 | ) | | | 20,036 | | Tax loss carry-forwards | | | 14,307 | | | | 689 | | | | 14,996 | | Borrowings | | | 208 | | | | 29 | | | | 237 | | Trade and other receivables | | | - | | | | 163 | | | | 163 | | Others | | | 1,667 | | | | 1,027 | | | | 2,694 | | Subtotal assets | | | 44,791 | | | | (6,450 | ) | | | 38,341 | | Liabilities | | | | | | | | | | | | | Investment properties, trading properties and Property, plant and equipment | | | (838,441 | ) | | | 170,088 | | | | (668,353 | ) | Trade and other receivables | | | (5,563 | ) | | | 2,975 | | | | (2,588 | ) | Investments | | | (13,079 | ) | | | (4,696 | ) | | | (17,775 | ) | Tax inflation adjustment | | | (37,259 | ) | | | (65,283 | ) | | | (102,542 | ) | Intangible assets | | | (9,128 | ) | | | (10,476 | ) | | | (19,604 | ) | Others | | | (3,205 | ) | | | 2,689 | | | | (516 | ) | Subtotal liabilities | | | (906,675 | ) | | | 95,297 | | | | (811,378 | ) | Liabilities, net | | | (861,884 | ) | | | 88,847 | | | | (773,037 | ) |
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