XML 39 R3.htm IDEA: XBRL DOCUMENT v3.21.2
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
12 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Jun. 30, 2019
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME      
Revenues from contracts with customers $ 206,697,620 $ 172,350,699 $ 160,308,979
Government grants 2,302 24,732 16,372
Initial recognition and changes in the fair value of biological assets 2,826,255 716,741 279,945
Total 209,526,177 173,092,172 160,605,296
Cost of sales (118,641,803) (93,575,588) (86,964,881)
Research and development expenses (5,617,655) (4,195,270) (3,689,391)
Selling, general and administrative expenses (47,601,901) (38,345,028) (39,243,800)
Share of profit or loss of joint ventures and associates 997,429 2,477,193 1,012,486
Other income or expenses, net (279,359) (307,499) 365,900
Operating profit 38,382,888 39,145,980 32,085,610
Finance costs (21,240,236) (20,880,526) (23,414,834)
Other financial results (6,612,104) (11,822,116) (18,043,383)
Profit (loss) before income tax 10,530,548 6,443,338 (9,372,607)
Income tax (14,351,170) (2,206,710) (6,986,284)
(Loss) profit for the year $ (3,820,622) $ 4,236,628 $ (16,358,891)
(Loss) Profit per share      
Basic (loss) profit attributable to ordinary equity holders of the parent [1] $ (0.1752) $ 0.0930 $ (0.6027)
Diluted (loss) profit attributable to ordinary equity holders of the parent $ (0.1752) $ 0.0922 $ (0.6027)
Weighted average number of shares      
Basic [1] 39,218,632 36,120,447 30,478,390
Diluted 39,218,632 36,416,988 30,478,390
(Loss) profit for the year $ (3,820,622) $ 4,236,628 $ (16,358,891)
Other comprehensive income (loss) 10,051,318 (9,682,116) 3,904,365
Items that may be subsequently reclassified to profit and loss 12,733,775 (13,603,205) 5,251,488
Exchange differences on translation of foreign operations from joint ventures 2,657,567 (3,494,761) 11,337
Exchange differences on translation of foreign operations 10,076,208 (10,108,444) 5,240,151
Items that will not be subsequently reclassified to loss and profit (2,682,457) 3,921,089 (1,347,123)
Revaluation of property, plant and equipment, net of tax, of joint ventures and associates [2] (413,618) 521,406 94,009
Revaluation of property, plant and equipment, net of tax [3] (2,268,839) 3,399,683 (1,441,132)
Total comprehensive profit (loss) 6,230,696 (5,445,488) (12,454,526)
(Loss) profit for the period attributable to:      
Equity holders of the parent (6,870,163) 3,359,175 (18,369,045)
Non-controlling interests 3,049,541 877,453 2,010,154
Result for the year (3,820,622) 4,236,628 (16,358,891)
Total comprehensive (loss) profit attributable to:      
Equity holders of the parent 1,559,264 (5,222,572) (14,333,037)
Non-controlling interests 4,671,432 (222,916) 1,878,511
Total comprehensive profit (loss) $ 6,230,696 $ (5,445,488) $ (12,454,526)
[1] For the years ended June 30, 2021 and 2019 diluted EPS was the same as basic EPS as the effect of potential ordinary shares would be antidilutive.
[2] The tax effect of the revaluation of property, plant and equipment of joint ventures and associates was ($222,717), ($173,802) and ($47,005) for the years ended June 30, 2021, 2020 and 2019, respectively.
[3] The tax effect of the revaluation of property, plant and equipment was ($1,389,643), ($1,133,230) and $480,378 for the years ended June 30, 2021, 2020 and 2019, respectively.