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UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
3 Months Ended 6 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2020
Dec. 31, 2019
UNAUDITED INTERIM CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME        
Revenues from contracts with customers $ 48,003,308 $ 62,272,547 $ 90,108,598 $ 98,502,367
Government grants 556 2,398 1,160 24,236
Initial recognition and changes in the fair value of biological assets 734,826 719,343 984,193 719,343
Total 48,738,690 62,994,288 91,093,951 99,245,946
Cost of sales (25,073,842) (32,962,728) (48,186,484) (53,307,802)
Research and development expenses (1,114,820) (923,613) (2,139,032) (2,127,352)
Selling, general and administrative expenses (11,219,716) (10,497,408) (21,311,959) (19,182,319)
Share of profit or loss of joint ventures and associates 65,975 1,240,958 305,687 1,298,505
Other income or expenses, net 135,132 (286,534) 140,322 (181,566)
Operating profit 11,531,419 19,564,963 19,902,485 25,745,412
Financial cost (5,366,130) (8,904,378) (10,642,180) (13,657,473)
Other financial results (530,744) 5,432,749 (7,990,156) (6,211,203)
Profit before income tax 5,634,545 16,093,334 1,270,149 5,876,736
Income tax (3,835,587) (3,443,508) (5,841,453) (1,204,655)
(Loss) profit for the period 1,798,958 12,649,826 (4,571,304) 4,672,081
Other comprehensive income (loss) 658,996 5,834,121 795,127 (7,566,525)
Items that may be subsequently reclassified to profit and loss 898,436 7,397,362 912,232 (10,309,083)
Exchange differences on translation of foreign operations from joint ventures 126,434 1,646,918 49,996 (2,688,252)
Exchange differences on translation of foreign operations 772,002 5,750,444 862,236 (7,620,831)
Items that will not be subsequently reclassified to loss and profit (239,440) (1,563,241) (117,105) 2,742,558
Revaluation of property, plant and equipment, net of tax, of Joint ventures and associates [1] (25,630) (206,019) (11,495) 355,702
Revaluation of property, plant and equipment, net of tax [2] (213,810) (1,357,222) (105,610) 2,386,856
Total comprehensive (loss) profit 2,457,954 18,483,947 (3,776,177) (2,894,444)
(Loss) profit for the period attributable to:        
Equity holders of the parent 648,193 11,314,881 (6,323,365) 4,264,504
Non-controlling interests 1,150,765 1,334,945 1,752,061 407,577
(Loss) profit for the period $ 1,798,958 $ 12,649,826 $ (4,571,304) $ 4,672,081
(Loss) Profit per share        
Basic (loss) profit attributable to ordinary equity holders of the parent [3] $ 0.0171 $ 0.3133 $ (0.1663) $ 0.1181
Diluted (loss) profit attributable to ordinary equity holders of the parent $ 0.0166 $ 0.3133 $ (0.1663) $ 0.1181
Weighted average number of shares        
Weighted average number of shares Basic [3] 38,016,601 36,120,517 38,016,601 36,120,517
Weighted average number of shares Diluted 39,038,280 36,120,517 38,016,601 36,120,517
Total comprehensive (loss) profit attributable to:        
Equity holders of the parent $ 1,244,596 $ 16,286,073 $ (5,789,271) $ (2,427,318)
Non-controlling interests 1,213,358 2,197,874 2,013,094 (467,126)
Total comprehensive (loss) profit $ 2,457,954 $ 18,483,947 $ (3,776,177) $ (2,894,444)
[1] The tax effect of the revaluation of property, plant and equipment of joint ventures and associates was $(3,832) and $177,851 for the six-month periods ended December 31, 2020 and 2019, respectively.
[2] The tax effect of the revaluation of property, plant and equipment was $(48,774) and $ 795,619 for the six-month periods ended December 31, 2020 and 2019, respectively.
[3] For the six-month periods ended December 31, 2020 and 2019, diluted EPS was the same as basic EPS. See Note 9.