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CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($)
Equity / (deficit) attributable to owners of the parent
Issued capital
Share premium
Own Shares Trade Premium
Stock options and share based incentives
Convertible instruments
Cost of own shares held
Retained deficit
Foreign currency translation reserve
Revaluation of PP&E and effect of tax rate change
Non-controlling Interests
Total
Beginning balance at Jun. 30, 2018 $ 13,713,484 $ 2,810 $ 68,023,449   $ 102,827     $ (26,149,583) $ (36,612,070) $ 8,346,051 $ 19,420,172 $ 33,133,656
Adjustment of opening balance for the application of IAS 29 19,560,024             22,546,341   (2,986,317) 7,797,295 27,357,319
Parent company investment (Note 11) (14,558,347)   (14,558,347)                 (14,558,347)
Reverse Stock Options (102,827)       (102,827)             (102,827)
Reverse recapitalization 21,906,182 329 21,905,853                 21,906,182
Capitalization of warrants (3,432,723)   (3,432,723)                 (3,432,723)
Shares issued - Rizobacter call option 21,440,126 474 21,439,652               (14,302,975) 7,137,151
Contribution Semya 3,108,981   3,108,981                 3,108,981
Profit (loss) of the year (18,369,045)             (18,369,045)     2,010,154 (16,358,891)
Other comprehensive (loss) / income 4,036,008               5,132,487 (1,096,479) (131,643) 3,904,365
Ending balance at Jun. 30, 2019 47,301,863 3,613 96,486,865         (21,972,287) (31,479,583) 4,263,255 14,793,003 62,094,866
Stock options and share based incentives 3,428,029       3,428,029             3,428,029
Convertible notes 702,981         $ 702,981           702,981
Purchase of own shares (30,906)           $ (30,906)         (30,906)
Profit (loss) of the year 3,359,175             3,359,175     877,453 4,236,628
Other comprehensive (loss) / income (8,581,747)               (11,718,618) 3,136,871 (1,100,369) (9,682,116)
Ending balance at Jun. 30, 2020 46,179,395 3,613 96,486,865   3,428,029 702,981 (30,906) (18,613,112) (43,198,201) 7,400,126 14,570,087 60,749,482
Capitalization of warrants 6,849,468 260 7,765,410 $ (916,202)               6,849,468
Shares issued 15,000,000 188 14,999,812                 15,000,000
Stock options and share based incentives 1,655,135 97 1,410,299   244,739             1,655,135
Purchase of own shares (3,500,020)           (3,500,020)         (3,500,020)
Non-controlling interest for business combination                     3,305,543 3,305,543
Profit (loss) of the year (6,870,163)             (6,870,163)     3,049,541 (3,820,622)
Other comprehensive (loss) / income 8,429,427               10,575,393 (2,145,966) 1,621,891 10,051,318
Ending balance at Jun. 30, 2021 $ 67,743,242 $ 4,158 $ 120,662,386 $ (916,202) $ 3,672,768 $ 702,981 $ (3,530,926) $ (25,483,275) $ (32,622,808) $ 5,254,160 $ 22,547,062 $ 90,290,304