XML 142 R106.htm IDEA: XBRL DOCUMENT v3.21.2
CASH FLOW INFORMATION (Details) - USD ($)
 12 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Jun. 30, 2019
Apr. 09, 2021
Jun. 30, 2018
Investment activities          
Settlement of liability with loan to joint venture     $ 6,964,101    
Net assets acquisition by business combination $ 6,612,410        
Settlement of receivables through PPE contribution 2,164,156        
Investment in kind in other related parties 714,359 $ 476,292 463,511    
Arcadia asset acquisition financed by debt 7,637,972        
Arcadia asset acquisition through issuance of capital 15,000,000        
Non-monetary contributions in joint ventures 2,931,699 250,000 94,355    
Investing activities 35,060,596 726,292 7,521,967    
Financing Activities          
Purchase option paid by a parent loan     (1,265,000)    
Consideration for acquisition (2,625,335)        
Parent company investment     (14,558,347)    
Capitalization of financial debt     13,720,000    
Reverse recapitalization     (3,688,963)    
Net assets incorporated of Semya     7,369,168    
Acquisition of control of Semya S.A.     (3,684,585)    
Total of Financing Activities (2,625,335)   (2,107,727)    
Non-current assets          
Other financial assets 1,097,462 322,703 376,413    
Intangible assets 67,342,362 35,333,464 39,616,426    
Property, plant and equipment 47,954,596 41,515,106 43,834,548    
Assets 394,589,957 297,561,369 242,467,297    
Current liabilities          
Borrowings 76,785,857 63,721,735 66,477,209    
NON-CURRENT LIABILITIES          
Borrowings 47,988,468 41,226,610 37,079,521    
Total liabilities 304,299,653 236,811,887 180,372,431    
Total equity $ 90,290,304 $ 60,749,482 $ 62,094,866   $ 33,133,656
Insumos Agroquimicos S.A.          
Financing Activities          
Consideration for acquisition       $ (2,625,335)  
Current assets          
Cash and equivalents       555,804  
Other current assets       24,981,656  
Non-current assets          
Deferred tax       106,952  
Other financial assets       719,772  
Intangible assets       2,923,897  
Property, plant and equipment       1,952,045  
Assets       31,240,126  
Current liabilities          
Trade and other payables       17,814,395  
Borrowings       5,749,928  
Deferred tax       (884,574)  
NON-CURRENT LIABILITIES          
Borrowings       178,820  
Total liabilities       24,627,717  
Total equity       $ 6,612,409