INCOME TAX AND MINIMUM PRESUMED INCOME TAX - Deferred tax assets and liabilities (Details) - USD ($)
|
Jun. 30, 2020 |
Jun. 30, 2019 |
Jun. 30, 2018 |
Jun. 30, 2017 |
| Deferred tax assets and liabilities |
|
|
|
|
| Total deferred tax assets |
$ 4,535,752
|
$ 3,743,709
|
$ 5,601,821
|
|
| Total deferred tax liabilities |
(18,700,682)
|
(21,101,871)
|
(13,591,942)
|
|
| Net deferred tax |
(14,164,930)
|
(17,358,162)
|
(7,990,121)
|
$ (22,239,826)
|
| Tax Loss-Carry Forward |
|
|
|
|
| Deferred tax assets and liabilities |
|
|
|
|
| Total deferred tax assets |
2,362,657
|
2,663,813
|
3,638,269
|
1,059,746
|
| Changes in fair value of financial assets or liabilities |
|
|
|
|
| Deferred tax assets and liabilities |
|
|
|
|
| Total deferred tax assets |
41,183
|
32,062
|
35,944
|
96,394
|
| Trade receivables |
|
|
|
|
| Deferred tax assets and liabilities |
|
|
|
|
| Total deferred tax assets |
1,068,054
|
374,425
|
462,756
|
829,095
|
| Government grants |
|
|
|
|
| Deferred tax assets and liabilities |
|
|
|
|
| Total deferred tax assets |
|
2,649
|
9,360
|
41,616
|
| Royalties |
|
|
|
|
| Deferred tax assets and liabilities |
|
|
|
|
| Total deferred tax assets |
245,140
|
|
|
|
| Right-of-use leased asset |
|
|
|
|
| Deferred tax assets and liabilities |
|
|
|
|
| Total deferred tax assets |
5,424
|
|
|
|
| Allowances |
|
|
|
|
| Deferred tax assets and liabilities |
|
|
|
|
| Total deferred tax assets |
|
|
370,930
|
|
| Total deferred tax liabilities |
(209,490)
|
(152,159)
|
|
|
| Inventories |
|
|
|
|
| Deferred tax assets and liabilities |
|
|
|
|
| Total deferred tax assets |
|
|
710,391
|
|
| Total deferred tax liabilities |
(237,258)
|
(153,563)
|
|
|
| Intangible assets |
|
|
|
|
| Deferred tax assets and liabilities |
|
|
|
|
| Total deferred tax assets |
|
|
15,098
|
|
| Total deferred tax liabilities |
(6,839,112)
|
(9,458,239)
|
(5,071,808)
|
|
| Contingencies |
|
|
|
|
| Deferred tax assets and liabilities |
|
|
|
|
| Total deferred tax liabilities |
|
|
(2,709)
|
|
| Others |
|
|
|
|
| Deferred tax assets and liabilities |
|
|
|
|
| Total deferred tax assets |
813,294
|
670,760
|
359,073
|
|
| Total deferred tax liabilities |
(4,993)
|
|
(297)
|
|
| Accumulated Depreciation / Amortization |
|
|
|
|
| Deferred tax assets and liabilities |
|
|
|
|
| Total deferred tax liabilities |
(9,365,882)
|
(9,618,648)
|
(8,497,756)
|
(12,923,320)
|
| Borrowings |
|
|
|
|
| Deferred tax assets and liabilities |
|
|
|
|
| Total deferred tax liabilities |
(7,930)
|
(13,170)
|
$ (19,372)
|
$ (39,257)
|
| Inflation tax adjustment |
|
|
|
|
| Deferred tax assets and liabilities |
|
|
|
|
| Total deferred tax liabilities |
$ (2,032,078)
|
$ (1,706,092)
|
|
|