BIOCERES CROP SOLUTIONS CORP., 20-F filed on 11/10/2025
Annual and Transition Report (foreign private issuer)
v3.25.3
Document and Entity Information
 12 Months Ended
Jun. 30, 2025
shares
Document and Entity Information  
Document Type 20-F
Document Registration Statement false
Document Annual Report true
Document Transition Report false
Document Shell Company Report false
Document Period End Date Jun. 30, 2025
Entity Registrant Name Bioceres Crop Solutions Corp.
Entity File Number 001-38405
Entity Central Index Key 0001769484
Current Fiscal Year End Date --06-30
Document Fiscal Year Focus 2025
Document Fiscal Period Focus FY
Amendment Flag false
Entity Incorporation, State or Country Code E9
Entity Address, Address Line One Ocampo 210 bis, Predio CCT
Entity Address, City or Town Rosario
Entity Address, Country AR
Title of 12(b) Security Ordinary Shares, par value US$0.0001 per share
Trading Symbol BIOX
Entity Common Stock, Shares Outstanding 63,228,239
Entity Well-known Seasoned Issuer No
Entity Voluntary Filers No
Entity Current Reporting Status Yes
Entity Interactive Data Current Yes
Entity Filer Category Accelerated Filer
Entity Emerging Growth Company false
ICFR Auditor Attestation Flag true
Document Financial Statement Error Correction [Flag] false
Document Accounting Standard International Financial Reporting Standards
Entity Shell Company false
Auditor Name Price Waterhouse & Co. S.R.L.
Auditor Location Rosario, Argentina
Auditor Firm ID 1349
Business Contact  
Document and Entity Information  
Contact Personnel Name Maria Paula Savanti
Entity Address, Address Line One Ocampo 210 bis, Predio CCT
Entity Address, City or Town Rosario
Entity Address, Country AR
City Area Code 54
Local Phone Number 341-4861122
Contact Personnel Email Address investorrelations@biocerescrops.com
Copies to  
Document and Entity Information  
Entity Incorporation, State or Country Code NY
Contact Personnel Name Matthew S. Poulter, Esq. and Emilio Minvielle, Esq.
Entity Address, Address Line One 1290 Avenue of the Americas
Entity Address, City or Town New York
Entity Address, Postal Zip Code 10104
City Area Code 212
Local Phone Number 903-9000
Ordinary Shares, par value US$0.0001 per share  
Document and Entity Information  
Security Exchange Name NASDAQ
v3.25.3
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)
Jun. 30, 2025
Jun. 30, 2024
CURRENT ASSETS    
Cash and cash equivalents $ 32,695,079 $ 44,473,270
Other financial assets 2,040,038 11,695,528
Trade receivables 165,859,933 207,320,974
Other receivables 15,861,981 18,298,672
Recoverable income tax 1,864,817 655,691
Inventories 87,611,269 125,929,768
Biological assets 2,378,380 294,134
Total current assets 308,311,497 408,668,037
NON-CURRENT ASSETS    
Other financial assets 58 634,553
Trade receivables 2,506,834  
Other receivables 23,660,530 17,957,121
Recoverable income tax 17,995 10,889
Deferred tax assets 4,916,980 9,698,860
Investments in joint ventures and associates 39,371,264 39,786,353
Investment properties 570,324 560,783
Property, plant and equipment 74,575,386 74,573,278
Intangible assets 181,173,079 176,893,136
Goodwill 112,163,432 112,163,432
Right of use asset 16,377,701 11,601,752
Total non-current assets 455,333,583 443,880,157
Total assets 763,645,080 852,548,194
CURRENT LIABILITIES    
Trade and other payables 96,432,604 168,732,469
Borrowings 119,728,126 136,747,198
Employee benefits and social security 6,174,012 7,340,958
Deferred revenue and advances from customers 4,282,668 3,923,140
Income tax payable 452,800 4,825,271
Consideration for acquisition 1,761,274 4,617,281
Secured notes 102,270,445  
Lease liabilities 6,884,042 3,122,778
Total current liabilities 337,985,971 329,309,095
NON-CURRENT LIABILITIES    
Trade and other payables 48,481,726  
Borrowings 38,198,026 42,104,882
Deferred revenue and advances from customers 1,436,912 1,925,138
Joint ventures and associates 1,007,678 296,455
Deferred tax liabilities 30,122,920 34,995,791
Provisions 1,267,572 1,255,702
Consideration for acquisition 397,774 2,309,234
Secured notes   80,809,686
Lease liabilities 9,527,939 8,161,359
Total non-current liabilities 130,440,547 171,858,247
Total liabilities 468,426,518 501,167,342
EQUITY    
Equity attributable to owners of the parent 265,444,568 315,041,257
Non-controlling interest 29,773,994 36,339,595
Total equity 295,218,562 351,380,852
Total equity and liabilities $ 763,645,080 $ 852,548,194
v3.25.3
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME      
Revenues from contracts with customers $ 333,343,987 $ 464,828,548 $ 419,446,439
Initial recognition and changes in the fair value of biological assets at the point of harvest 1,764,863 (45,746) 610,554
Cost of sales (203,424,872) (278,221,812) (235,457,053)
Changes in the net realizable value of agricultural products after harvest (1,541,204) (2,385,069) (4,351,433)
Research and development expenses (14,914,822) (17,183,041) (15,345,315)
Selling, general and administrative expenses (123,113,572) (123,690,910) (113,002,747)
Share of profit or loss of joint ventures and associates (1,126,312) 4,049,508 1,198,628
Other income or expenses, net 6,775,970 (1,498,555) 1,084,892
Operating (loss)/ profit (2,235,962) 45,852,923 54,183,965
Financial cost (28,838,818) (26,871,698) (23,788,085)
Other financial results (26,496,857) (7,913,627) (11,289,933)
(Loss)/ Profit before income tax (57,571,637) 11,067,598 19,105,947
Income tax (1,273,616) (3,778,615) 1,068,652
(Loss)/ Profit for the year (58,845,253) 7,288,983 20,174,599
(Loss) / Profit for the year attributable to:      
Equity holders of the parent (55,416,054) 4,275,688 18,779,876
Non-controlling interests (3,429,199) 3,013,295 1,394,723
(Loss)/ Profit for the year $ (58,845,253) $ 7,288,983 $ 20,174,599
(Loss)/Profit per share      
Basic loss attributable to ordinary equity holders of the parent $ (0.8764) $ 0.068 $ 0.3022
Diluted loss attributable to ordinary equity holders of the parent $ (0.8764) $ 0.0673 $ 0.2972
(Loss)/ Profit for the year $ (58,845,253) $ 7,288,983 $ 20,174,599
Other comprehensive (loss) (714,251) (787,354) (835,849)
Items that may be subsequently reclassified to (loss)/ profit (714,251) (787,354) 631,500
Foreign exchange differences on translation of foreign operations from joint ventures   (238) (46,901)
Foreign exchange differences on translation of foreign operations (714,251) (787,116) 678,401
Items that will not be subsequently reclassified to loss and profit     (1,467,349)
Revaluation of property, plant and equipment, net of tax, of joint ventures and associates 1 [1]     (184,630)
Revaluation of property, plant and equipment, net of tax 2 [2]     (1,282,719)
Total comprehensive (loss)/ profit (59,559,504) 6,501,629 19,338,750
Total comprehensive (loss)/ profit attributable to:      
Equity holders of the parent (55,957,731) 3,787,500 17,924,877
Non-controlling interests (3,601,773) 2,714,129 1,413,873
Total comprehensive (loss)/ profit $ (59,559,504) $ 6,501,629 $ 19,338,750
[1] The tax effect of the revaluation of property, plant and equipment of joint ventures and associates was $99,415 for the year ended June 30, 2023.
[2] The tax effect of the revaluation of property, plant and equipment was $703,087 for the year ended June 30, 2023.
v3.25.3
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical)
 12 Months Ended
Jun. 30, 2023
USD ($)
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME  
Tax effect of the revaluation of property, plant and equipment of joint venture and associates $ 99,415
Tax effect of the revaluation of property, plant and equipment $ 703,087
v3.25.3
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($)
Equity / (deficit) attributable to owners of the parent
Issued capital
Share premium
Changes in non controlling interests
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
Balance at Jun. 30, 2022 $ 127,358,573 $ 4,637 $ 158,819,506 $ (255,893) $ (916,202) $ 3,767,925 $ 175,745 $ (3,530,926) $ (32,682,893) $ 969,402 $ 1,007,272 $ 30,940,275 $ 158,298,848
Share-based incentives 4,032,805 63 2,640,004   135,361 1,257,377             4,032,805
Business combination 154,979,344 1,640 153,357,564     1,620,140             154,979,344
Capitalization of convertible notes 12,211,638 153 12,211,485                   12,211,638
Purchase of own shares (27,022,665)             (27,022,665)         (27,022,665)
Issuance of convertible notes 9,109,516           9,109,516           9,109,516
Distribution of dividends by subsidiary                       (452,129) (452,129)
(Loss)/ Profit for the year 18,779,876               18,779,876     1,394,723 20,174,599
Other comprehensive income or (loss) (854,999)                 312,975 (1,167,974) 19,150 (835,849)
Balance at Jun. 30, 2023 298,594,088 6,493 327,028,559 (255,893) (780,841) 6,645,442 9,285,261 (30,553,591) (13,903,017) 1,282,377 (160,702) 31,902,019 330,496,107
Share-based incentives 13,394,057 7 612,117     12,781,933             13,394,057
Business combination                       1,898,247 1,898,247
Purchase of own shares (734,388)             (734,388)         (734,388)
Distribution of dividends by subsidiary                       (174,800) (174,800)
(Loss)/ Profit for the year 4,275,688               4,275,688     3,013,295 7,288,983
Other comprehensive income or (loss) (488,188)                 (488,188)   (299,166) (787,354)
Balance at Jun. 30, 2024 315,041,257 6,500 327,640,676 (255,893) (780,841) 19,427,375 9,285,261 (31,287,979) (9,627,329) 794,189 (160,702) 36,339,595 351,380,852
Share-based incentives 4,396,164   2,359,832     2,036,332             4,396,164
Business combination 2,891,777     2,891,777               (2,891,777)  
Purchase of own shares (926,899)             (926,899)         (926,899)
Distribution of dividends by subsidiary                       (72,051) (72,051)
(Loss)/ Profit for the year (55,416,054)               (55,416,054)     (3,429,199) (58,845,253)
Other comprehensive income or (loss) (541,677)                 (541,677)   (172,574) (714,251)
Balance at Jun. 30, 2025 $ 265,444,568 $ 6,500 $ 330,000,508 $ 2,635,884 $ (780,841) $ 21,463,707 $ 9,285,261 $ (32,214,878) $ (65,043,383) $ 252,512 $ (160,702) $ 29,773,994 $ 295,218,562
v3.25.3
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
OPERATING ACTIVITIES      
(Loss)/ Profit for the year $ (58,845,253) $ 7,288,983 $ 20,174,599
Adjustments to reconcile profit to net cash flows      
Income tax 1,273,616 3,778,615 (1,068,652)
Financial results 55,335,675 34,785,325 35,078,018
Depreciation of property, plant and equipment 5,990,809 5,763,249 4,833,274
Amortization of intangible assets 11,154,731 12,113,107 10,991,433
Depreciation of leased assets 5,036,703 3,418,956 3,565,894
Transactional expenses 3,992,662 1,119,525 4,183,916
Share-based incentive and stock options 4,386,688 14,134,885 3,415,108
Share of profit or loss of joint ventures and associates 1,126,312 (4,049,508) (1,198,628)
Loss of participation in joint ventures and associates     133,079
Gain from a bargain purchase   (1,032,327)  
Provisions for contingencies 335,773 367,126 221,008
Allowance for impairment of trade debtors 7,123,716 753,428 1,327,385
Allowance for obsolescence 1,547,723 586,515 1,066,777
Initial recognition and changes in the fair value of biological assets (1,764,863) 45,746 (610,554)
Changes in the net realizable value of agricultural products after harvest 1,541,204 2,385,069 4,351,433
Gain on sale of equipment and intangible assets (7,751,311) (125,464) (74,593)
Working capital adjustments      
Trade receivables 25,499,217 (46,681,153) (56,867,123)
Other receivables (916,362) (4,967,150) (11,475,717)
Income and minimum presumed income taxes (6,997,089) 4,782,508 (16,154,083)
Inventories and biological assets 34,910,189 14,176,656 (11,066,489)
Trade and other payables (32,039,367) 14,234,092 (4,501,398)
Employee benefits and social security (1,166,946) (2,289,095) 1,258,673
Deferred revenue and advances from customers (128,698) (21,087,704) 13,322,769
Income taxes paid   (853,299) (4,072,347)
Interest collected 120,568 2,747,398 5,378,413
Inflation effects on working capital adjustments 139,914 321,103 376,597
Net cash flows generated by operating activities 49,905,611 41,716,586 2,588,792
INVESTMENT ACTIVITIES      
Proceeds from sale of property, plant and equipment 390,381 336,726 137,357
Net cash received from business combination   37,508 4,373,265
Proceeds from financial assets 19,270,288 888,140 1,316,980
Investment in financial assets (11,182,107) (7,208,218) (8,990,083)
Purchase of property, plant and equipment (5,642,162) (9,789,574) (11,360,469)
Capitalized development expenditures (8,614,448) (11,855,766) (10,753,047)
Purchase of intangible assets (350,843) (1,137,071) (449,673)
Net cash flows used by investing activities (6,128,891) (28,728,255) (25,725,670)
FINANCING ACTIVITIES      
Proceeds from borrowings 266,390,032 135,818,247 79,817,888
Repayment of borrowings and financed payments (288,454,302) (112,614,437) (16,744,956)
Interest payments (18,932,563) (24,724,436) (18,046,961)
Other financial payments (3,208,933) (2,746,945) (4,767,378)
Purchase of own shares (926,899) (734,388) (2,996,947)
Leased assets payments (5,501,387) (4,879,108) (3,855,517)
Cash dividend distributed by subsidiary (72,051) (174,800) (452,129)
Net cash flows (used by)/ generated by financing activities (50,706,103) (10,055,867) 32,954,000
Net (decrease)/ increase in cash and cash equivalents (6,929,383) 2,932,464 9,817,122
Inflation effects on cash and cash equivalents 2,557 (31,918) (101,767)
Cash and cash equivalents as of beginning of the year 44,473,270 48,129,194 33,475,266
Effect of exchange rate changes on cash and equivalents (4,851,365) (6,556,470) 4,938,573
Cash and cash equivalents as of the end of the year $ 32,695,079 $ 44,473,270 $ 48,129,194
v3.25.3
GENERAL INFORMATION
 12 Months Ended
Jun. 30, 2025
GENERAL INFORMATION  
GENERAL INFORMATION

1.    GENERAL INFORMATION

Bioceres Crop Solutions Corp. (NASDAQ: BIOX) is a leader in the development and commercialization of productivity solutions designed to regenerate agricultural ecosystems while making crops more resilient to climate change. To do this, Bioceres’ products create economic incentives for farmers and other stakeholders to adopt environmentally friendly production practices. Bioceres has a unique biotech platform with high impact, patented technologies for seeds and microbial ag inputs, as well as next generation crop nutrition and protection solutions.

Bioceres is a global company with an extensive geographic footprint. The Group’s agricultural inputs are marketed across more than 45 countries, primarily in South America, the United States and Europe.

Unless the context otherwise requires, “we”, “us”, “our”, “Bioceres”, “BIOX”, “the Group”, and “Bioceres Crop Solutions” will refer to Bioceres Crop Solutions Corp. and its subsidiaries.
v3.25.3
ACCOUNTING STANDARDS AND BASIS OF PREPARATION
 12 Months Ended
Jun. 30, 2025
ACCOUNTING STANDARDS AND BASIS OF PREPARATION  
ACCOUNTING STANDARDS AND BASIS OF PREPARATION

2.    ACCOUNTING STANDARDS AND BASIS OF PREPARATION

Statement of compliance with IFRS as issued by IASB

The consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by International Accounting Standard Board (“IASB”) following the accounting policies as set forth and summarized in Note 4. All IFRS issued by the IASB, effective at the time of preparing these consolidated financial statements have been applied.

Authorization for the issue of the consolidated financial statements

These consolidated financial statements of the Group as of June 30, 2025 and 2024 and for the years ended June 30, 2025, 2024 and 2023 have been authorized by the Board of Directors of Bioceres Crop Solutions on November 10, 2025.

Basis of measurement

The consolidated financial statements of the Group have been prepared using:

●Accrual basis of accounting (except for cash flows information). Under this basis of accounting, the effects of transactions and other events are recognized as they occur, even when there are no cash flows.
●Going concern basis of accounting, considering the conclusion of the assessment made by the Group’s Management in accordance with the requirements of paragraph 25 of IAS 1, “Presentation of Financial Statements” as described below.

During the current period, we experienced a setback due to challenges in the Argentine market—most notably, the deterioration in farmer economics driven by declining commodity prices and weak yield forecasts. These external pressures significantly impacted per-hectare income for Argentine farmers, leading to reduced investment in key inputs such as fertilizers and crop protection products.

This reduction in demand, combined with a well-supplied ag-inputs market resulting from aggressive purchasing in prior years, has led to increased price pressure and lower adoption of high-value technologies like ours.

Additionally, in June 2025, Bioceres S.A.—a wholly owned subsidiary of Bioceres Group Limited, formerly our ultimate controlling parent—defaulted on a portion of its financial debt. This created a context of uncertainty in our financial partnership with local banks in Argentina. As a result, by the end of August 2025, these banks suspended access to previously available credit lines, requiring us to rely on cash generated from operating activities to meet financial obligations. Moreover, due to the adverse market conditions described above, our performance metrics were negatively impacted, resulting in a breach of the ratio thresholds stipulated in the Secured Notes (see Note 7.13). As of the date of issuance of this financial statement, the Company has not received any acceleration notice. However, as of June 30, 2025, we were unable to demonstrate an unconditional right to defer settlement of the liability for at least twelve months. Accordingly, the liability was reclassified as current for this reporting period, and a total of $4.8 million was accrued as a Prepayment Premium Fee.

We are actively pursuing several alternatives to address this financial situation. Notably, we have made substantial progress in optimizing our working capital and realigning our cost structure to reflect current market conditions. While discussions remain open regarding a new long-term facility or assets disposal, we are also engaging with local Argentine banks to refinance current debt and restore confidence in our business. However, there is no guarantee that financing will become available on acceptable terms or at all.

It is important to highlight that, despite the adverse impact of financial difficulties faced by agricultural producers, we were able to maintain our market share in key product families and the outlook for upcoming campaigns remains positive in Argentina. This optimism is grounded in expectations of a more favorable macroeconomic environment in the country and the normalization of climatic conditions affecting the agricultural sector.

The generation of cash flows over the next twelve months depends on the success of these initiatives, which cannot be guaranteed as they rely on factors not entirely within the Group’s control. The uncertainty surrounding our ability to secure additional financing contributes to a material uncertainty that raise substantial doubt regarding the Group’s ability to continue as a going concern.

The accompanying consolidated financial statements do not include any adjustments that may be required to address potential impacts on the recoverability and classification of assets, or on the amounts and classifications of liabilities, should the Group be unable to continue as a going concern.

Functional currency and presentation currency

a)

Functional currency

Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic market in which the entity operates (i.e., “the functional currency”).

​

For the years ended June 30, 2022, our Argentine subsidiaries applied IAS 29 “Financial reporting in hyperinflationary economies,” which requires that the financial statements of an entity whose functional currency is the currency of a hyperinflationary economy be stated in terms of the measuring unit current at the closing date of the reporting period. For such purpose, the inflation produced since the acquisition date or the revaluation date, as applicable, must be computed for non-monetary items. The standard details a series of factors to be considered for concluding whether an economy is hyperinflationary, including, but not limited to, a cumulative inflation rate over a three-year period that approaches or exceeds 100%. As of June 30, 2018, the cumulative inflation in Argentina exceeded 100%. Therefore, as of July 1, 2018, the Argentine economy was considered hyperinflationary, in accordance with IAS 29.

During an inflationary period, any entity that maintains an excess of monetary assets over monetary liabilities will lose purchasing power, and any entity that maintains an excess of monetary liabilities over monetary assets will gain purchasing power, provided that such items are not subject to an adjustment mechanism.

In short, the restatement mechanism of IAS 29 establishes that monetary assets and liabilities will not be restated because they are already expressed in a current unit of measurement at the end of the reporting period. Assets and liabilities subject to adjustments based on specific agreements will be adjusted according to those agreements. Non-monetary items measured at their current values at the end of the reporting period, such as fair value or others, do not need to be restated. The remaining non-monetary assets and liabilities will be restated according to a general price index. The loss or gain for the net monetary position will be included in the net result of the reporting period, presented in a separate line item.

From July 1, 2022, our main Argentine subsidiaries changed their functional currency from the Argentine Peso to the U.S. dollar as a result of changes in events and conditions that are relevant to their business operations, which include a hyper inflationary macroeconomic context and the depreciation of the Argentine Peso, in addition to the effects on our business of certain business combination transactions, as discussed below.

Macroeconomic context – in recent years Argentina’s macroeconomic scenario has featured a misalignment between inflation rates and the devaluation of the Argentine peso, which became more pronounced during the first half of the year ended June 30, 2022. Notwithstanding such misalignment, our Argentine subsidiaries have been able to continue pricing their products in U.S. dollars as the costs of products and services are set in U.S. dollars. This has also been achievable as the demand for the type of products we commercialize is relatively inelastic when compared to non-essential goods and services. Further, Argentina’s significant economic volatility has caused materials, and other costs of providing goods that we acquire from the Argentine domestic market, to become increasingly indexed to the U.S. dollar (i.e., denominated in Argentine Pesos but indexed to the U.S. dollar exchange rate).

Business effects – following the merger with Pro Farm, which closed at the beginning of the fiscal year ended June 30, 2023, in addition to other business combination transactions, we established a global commercial strategy with a view to unifying pricing policies for the commercialization of our products.

In accordance with IAS 21, we have considered the following primary factors to determine the functional currency of our main Argentine subsidiaries: (i) the sales prices for goods and services, which are mainly influenced and determined by the U.S. dollar; and (ii) the increasing influence of transactions indexed to the U.S. dollar related to labor, materials, and other costs of providing goods.

Taking into account the analysis of the primary factors provided by IAS 21 in determining the functional currency of our main Argentine subsidiaries (in particular the increased influence of exchange rates on their costs of operations, which are indexed to the U.S. dollar), we identified that there is strong evidence that their functional currency had changed to the U.S. dollar.

As discussed above, we assessed primary indicators and determined that they were conclusive for the analyzed period; however, consideration was also given to secondary indicators. The result of such analysis also leads to the conclusion that the U.S. dollar is the relevant currency for cash generation from operating and financing activities of our main Argentine subsidiaries.

In accordance with IAS 21, the effects of the change in functional currency were recorded prospectively. Accordingly, from July 1, 2022, there are no longer significant effects of inflation adjustments in our financial statements.

b)

Presentation currency

The consolidated financial statements of the Group are presented in US dollars.

c)

Foreign currency

Transactions entered into by Group entities in a currency other than their functional currency are recorded at the relevant exchange rates as of the date upon which such transactions occur. Foreign currency monetary assets and liabilities are translated at the prevailing exchanges rates as of the final day of each reporting period. Exchange differences arising from the retranslation of unsettled monetary assets and liabilities are recognized immediately in profit or loss, except for foreign currency borrowings qualifying as a hedge of a net investment in a foreign operation for which exchange differences are recognized in other comprehensive income and accumulated in the foreign exchange reserve along with the exchange differences arising from the retranslation of the foreign operation. Upon the disposal of a foreign operation, the cumulative exchange differences recognized in the foreign exchange reserve relating to such operation up to the date of disposal are transferred to the consolidated statement of profit or loss and other comprehensive income as part of the gain or loss recognized upon such disposal.

Subsidiaries

Where the Group holds a controlling interest in an entity, such entity is classified as a subsidiary. The Group exercises control over such an entity if all three of the following elements are present: (i) the Group has the power to direct or cause the direction of the management and policies of the entity; (ii) the Group is exposed to the variable returns of such entity; and (iii) the Group has power to affect the variability of such returns. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control.

De-facto control exists in situations where the Group has the practical ability to direct the relevant activities of an entity without holding the majority of the voting rights. In determining whether de facto control exists, the Group considers all relevant facts and circumstances, including:

-The relative share of the Group’s voting rights with respect both the size and dispersion of other parties who hold voting rights;
-Substantive potential voting rights held by the Group and by other parties;
-Other contractual arrangements; and
-Historic patterns in voting attendance.

The subsidiaries of the Group, all of which have been included in the consolidated financial statements of the Group, are as follows:

The Group holds a majority share of the voting rights in all of its subsidiaries.

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% Equity interest

​

Name

    

Principal activities

    

Country

    

Ref

    

06/30/2025

    

06/30/2024

​

RASA Holding, LLC

 

Holding company

 

USA

 

​

 

100

%

100

%

Rizobacter Argentina S.A.

 

Biological business

 

Argentina

 

​

 

80

%

80

%

Rizobacter do Brasil Ltda.

 

Biological business

 

Brazil

 

a

 

80

%

80

%

Rizobacter del Paraguay S.A.

 

Biological business

 

Paraguay

 

a

 

80

%

80

%

Rizobacter Uruguay

 

Biological business

 

Uruguay

 

a

 

80

%

80

%

Rizobacter South Africa

 

Biological business

 

South Africa

 

a

 

76

%

76

%

Comer. Agrop. Rizobacter de Bolivia S.A.

 

Biological business

 

Bolivia

 

a

 

80

%

80

%

Rizobacter USA, LLC

 

Biological business

 

USA

 

a

 

80

%

80

%

Rizobacter Colombia SAS

 

Biological business

 

Colombia

 

a

 

80

%

80

%

Rizobacter France SAS

 

Biological business

 

France

 

a

 

80

%

80

%

Bioceres Crops S.A.

 

Biological business

 

Argentina

 

​

 

90

%

90

%

BCS Holding Inc

​

Holding Company

​

USA

​

​

​

100

%

100

%

Bioceres Semillas S.A.U.

​

Production and commercialization of seeds

​

Argentina

​

a/b

​

80

%

100

%

Verdeca LLC

​

Research and development

​

USA

​

​

​

100

%

100

%

Insumos Agroquímicos S.A.

​

Selling of agricultural inputs

​

Argentina

​

​

​

61.32

%

61.32

%

Bioceres Crops Do Brasil Ltda.

​

Production and commercialization of seeds

​

Brazil

​

​

​

100

%

100

%

Pro Farm Group Inc.

​

Biological business

​

USA

​

​

​

100

%

100

%

Pro Farm International, OÜ

​

Biological business

​

Finland

​

​

​

100

%

100

%

Pro Farm Michigan Manufacturing LLC

​

Biological business

​

USA

​

​

​

100

%

100

%

Pro Farm Russia, LLC

​

Biological business

​

Russia

​

​

​

100

%

100

%

Pro Farm Technologies Comércio de Insumo Agrícolas do Brasil Ltda

​

Biological business

​

Brazil

​

​

​

99

%

99

%

Pro Farm Technologies, OÜ

​

Biological business

​

Finland

​

​

​

100

%

100

%

Glinatur S.A.

​

Biological business

​

Uruguay

​

​

​

100

%

100

%

Pro Farm, Inc.

​

Biological business

​

USA

​

​

​

100

%

100

%

Rifarm Mexico S.R.L.de C.V.

​

Biological business

​

Mexico

​

​

​

100

%

—

​

Natal Agro S.R.L.

​

Development and breeding of seeds

​

Argentina

​

c

​

51

%

51

%

a)Indirect interests held through Rizobacter. The indirect equity interest participation included in this table was the 80% of the direct equity interest participation that Rizobacter owns in each entity.

b)In June 2025, Rizobacter Argentina S.A. entered into a share purchase agreement with Bioceres Crop Solutions Corp., acquiring 100% of the share capital of Bioceres Semillas S.A.U. In line with the Group’s accounting policies, the transaction was accounted using the predecessor value method.

c)On June 10, 2024 we acquired a controlling interest in Natal Agro S.R.L (“Natal”). See Note 6

Special purpose and structured entities (“SPE”)

A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity and the relevant activities are directed by means of contractual arrangements. In these cases, we consider the purpose and design of the SPE, including a consideration of the risks the SPE was expected to be exposed to, the risks it was designed to pass on to the parties involved with the SPE and whether we are exposed to some or all of those risks or potential returns. One then considers which activities have a significant impact on the SPE’s returns and determines which parties have an ability to direct each of those activities.

The Group controls an SPE when is exposed, or has rights, to variable returns from its involvement with the SPE and has the ability to affect those returns through its power over the SPE.
v3.25.3
NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB
 12 Months Ended
Jun. 30, 2025
NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB  
NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB

3.    NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB

a)The following new standards, amendments and interpretations became applicable for the current reporting period and adopted by the Group.

-Amendments to IFRS 16 - Lease Liability in a Sale and Leaseback.
-Amendments to IAS1 - Non-current liabilities with covenants.
-Amendments to IAS 7- Statement of Cash Flows & to IFRS 7- Financial Instruments: Disclosures.
-Amendment to IAS 7 and IFRS 7 - Supplier Financing.

These new standards and amendments did not have any material impact on the Group.

b)The following new standards are not yet adopted by the Group.

-Amendments to IAS 21- The Effects of Changes in Foreign Exchange Ratestitled Lack of Exchangeability. The amendments are effective for annual reporting periods beginning on or after 1 January 2025.
-Amendment to IFRS 9 and IFRS 7 – Classification and measurement of financial instruments. The amendments are effective for annual periods beginning on or after January 1, 2026.
-IFRS 19 - Subsidiaries without Public Accountability: Disclosures- The amendments are effective for annual periods beginning on or after January 1, 2027.
-Annual Improvements to IFRS Accounting Standards—Volume 11. The amendments are effective for annual periods beginning on or after January 1, 2026.
-Amendments to IFRS 9 and IFRS 7 – Contracts Referencing Nature-dependent Electricity. The amendments are effective for annual periods beginning on or after January 1, 2026.

The above amendments are not expected to have material impact on the Group.

-IFRS 18 – Presentation and Disclosure in Financial Statements. This standard introduces new requirements for the presentation and disclosure of income and expenses in the statement of profit or loss, including the introduction of new defined subtotals such as Operating Profit and enhanced disaggregation requirements. The standard also includes additional guidance on aggregation principles and requires disclosures about management-defined performance measures (MPMs) used in public communications outside the financial statements. It is effective for annual periods beginning on or after January 1, 2027.

The Group is analyzing the potential impact of this standard on our financial statements, which is expected to mainly affect the presentation and structure of the primary financial statements and related disclosures, but not the recognition or measurement of transactions.
v3.25.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 12 Months Ended
Jun. 30, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

4.    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

4.1.   Cash and cash equivalents

For the purposes of the statements of financial position and statements of cash flows, cash and cash equivalents include cash on hand and in banks and short-term highly liquid investments. Investments can be readily convertible to known amounts of cash and they are subject to insignificant risk of changes in value. In the consolidated statements of financial position, bank overdrafts are included in borrowings within current liabilities.

4.2.   Inventories

Inventories are recognized at cost initially and subsequently at the lower of cost and net realizable value. Cost comprises all costs of purchase and conversion as well as other costs incurred in bringing the inventories to their present location and condition.

Weighted average cost is used to determine the cost of ordinarily interchangeable items.

The Group assesses the recoverability of inventories considering their sale price, whether the inventories are damaged and whether they have become obsolete in whole or in part.

Net realizable value is the sale price estimated to be attained in the ordinary course of business, less costs of completion and other selling expenses.

The Group sets up an allowance for obsolescence or slow-moving inventories in relation to finished and in-process products. The allowance for obsolescence or slow-moving inventories is recognized for finished products and in-process products based on an analysis by Management of the aging of inventory stocks.

4.3.   Biological assets

Within current assets, growing crops are included as biological assets from the moment of sowing until the moment of harvest (approximately 5 to 7 months depending on the crop). At harvest time the biological assets are transformed into agricultural products, including seed varieties for resale, and incorporated into the inventory.

Costs are capitalized as biological assets if, and only if, (a) it is probable that future economic benefits will flow to the entity, and (b) the cost can be measured reliably. The Group capitalizes costs such as: planting, harvesting, weeding, seedlings, irrigation, agrochemicals, fertilizers and a systematic allocation of fixed and variable production overheads that are directly attributable to the management of biological assets, among others.

Biological assets, both at initial recognition and at each subsequent reporting date, are measured at fair value less costs to sell, except where fair value cannot be reliably measured. Cost approximates fair value when little biological transformation has taken place since the costs were originally incurred or the impact of biological transformation on price is not expected to be material.

Gains and losses that arise from measuring biological assets at fair value less costs to sell and measuring agricultural produce at the point of harvest at fair value less costs to sell are recognized in the statement of income in the period in which they arise in the line item “Initial recognition and changes in fair value of biological assets”.

From the harvest time, agricultural products are valued at net realizable value because there is a market asset, and the risk of non-sale is non-significant.

Generally, the estimation of the fair value of biological assets is based on models or inputs that are not observable in the market and the use of unobservable inputs is significant to the overall valuation of the assets. Unobservable inputs are determined based on the best information available. Key assumptions include future market prices, estimated yields at the point of harvest, estimated production cycle, future cash flows, future costs of harvesting and other costs, and estimated discount rate.

Market prices are generally determined by reference to observable data in the principal market for the agricultural produce. Harvesting costs and other costs are estimated based on historical and statistical data. Yields are estimated based on several factors, including the location of the farmland and soil type, environmental conditions, infrastructure and other restrictions and growth at the time of measurement. Yields are subject to a high degree of uncertainty and may be affected by several factors out of the Group’s control including but not limited to extreme or unusual weather conditions, plagues and other crop diseases, among other factors.

4.4.   Business combinations

The Group applies the acquisition method to account for business combinations. The acquisition cost is measured as the aggregate of the consideration transferred for the acquisition of a subsidiary, which is measured at fair value at the acquisition date, and the amount of any non-controlling interest in such subsidiary. The Group recognizes any non-controlling interest in a subsidiary at the non-controlling interest’s proportionate share of the recognized amounts of subsidiary’s identifiable net assets. The acquisition related costs are expensed as incurred.

Any contingent consideration to be transferred by the Group is recognized at fair value at the acquisition date. The contingent consideration is classified as an asset or liability that is a financial instrument under IFRS 9 is measured at fair value through profit or loss.

Goodwill is initially measured at cost, which is the excess of the aggregate of the consideration transferred and the amount of the non-controlling interest and any previous interest carried over the net identifiable assets acquired, and liabilities assumed.

After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For impairment testing, goodwill acquired in a business combination is, as of the acquisition date, allocated to each of the cash-generating units of the Group that is expected to benefit from the synergies of the combination, without considering whether other assets or liabilities of the subsidiary are allocated to those units.

Any impairment in the carrying value is recognized in the consolidated statement of comprehensive income. In the case of acquisitions in stages, prior to the write-off of the previously held equity interest in the subsidiary, said interest is re-measured at fair value as of the date of acquisition of control over the subsidiary. The result of the re-measurement at fair value is recognized in profit or loss.

When a seller in a business combination has contractually agreed to indemnify the Group for the result of a contingency or uncertainty related to the entirety or a portion of an asset or liability, the Group recognizes an indemnification asset. The indemnification asset is measured on the same basis as the indemnification item. At the end of each period, the Group measures the indemnification assets recognized at the acquisition date on the same basis as the indemnified liability, subject to any contractual limitation on the amount and, for an indemnification asset that is not periodically measured at fair value, based on Management’s assessment of the recoverability of the indemnification asset. The Group derecognizes the indemnification asset when it collects or sells it, or when it loses the right over it.

4.5.   Business combination under common control

Common control of business combination is excluded from the scope of IFRS 3. There is no other specific guidance on this topic elsewhere in IFRS. Therefore, management needs to use judgement to develop an accounting policy that provides relevant and reliable information in accordance with IAS 8. Management accounting police choice for business combination under common control is “Predecessor value method”. A Predecessor value method involves accounting for the assets and liabilities of the acquired business using existing carrying values. Differences between the carrying value and the amount payable should be accounted as an equity contribution.

Management’s accounting policy choice is to use a prospective presentation method.

4.6.   Impairment of non-financial assets (excluding inventories and deferred tax assets)

Impairment tests on goodwill and intangible assets not yet available for use, or with indefinite useful lives, are undertaken annually at the end of the reporting period. Other non-financial assets are subject to impairment tests whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Where the carrying value of an asset exceeds its recoverable amount (i.e., the higher of value in use and fair value less costs to sell), the asset is written down accordingly.

Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the smallest group of assets to which it belongs for which there are separately identifiable cash flows (its Cash Generating Unit or CGU). Goodwill is allocated on initial recognition to each of the Group’s CGUs that are expected to benefit from a business combination that gives rise to the goodwill.

Impairment charges are included in profit or loss, except to the extent they reverse gains previously recognized in other comprehensive income. An impairment loss recognized for goodwill is not reversed.

Impairment testing of goodwill and intangible assets not yet available for use, with indefinite useful lives or whenever events or changes in circumstances indicate that their carrying amount may not be recoverable, requires the use of significant assumptions for the estimation of future cash flows and the determination of discount rates. The significant assumptions and the determination of discount rates for the impairment testing of intangibles and goodwill are further explained in Notes 7.8 and 7.9.

4.7.   Joint arrangements

An associate is an entity over which the Group exerts significant influence. Significant influence is the power to participate in financial and operating policy decision-making at such entity, but it does not involve control or joint control over those policies.

The Group is a party to a joint arrangement when there is a contractual arrangement that confers joint control over the relevant activities of the arrangement to the Group and at least one other party. Joint control is assessed under the same principles as control over subsidiaries.

The Group classifies its interests in joint arrangements as either:

-Joint ventures: where the group has rights to only the net assets of the joint arrangement.
-Joint operations: where the group has both the rights to the assets and obligations for the liabilities of the joint arrangement.

In assessing the classification of interests in joint arrangements, the Group considers:

-The structure of the joint arrangement;
-The legal form of joint arrangements structured through a separate vehicle;
-The contractual terms of the joint arrangement agreement; and
-Any other facts and circumstances (including any other contractual arrangements).

The Group accounts for its interests in joint ventures using the equity method, where the Group’s share of post-acquisition profits and losses and other comprehensive income is recognized in the Consolidated statement of profit and loss and other comprehensive income.

Losses in excess of the Group’s investment in the joint venture are recognized only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the joint venture.

Profits and losses arising on transactions between the Group and its joint ventures are recognized only to the extent of unrelated investors’ interests in the joint venture. The Group’s share in a joint venture’s profits and losses resulting from a transaction is eliminated against the carrying amount of investment in the joint venture through the line “share of profit (or loss) of joint ventures” in the Consolidated statements of profit or loss and other comprehensive income.

Any premium paid for an investment in a joint venture above the fair value of the Group’s share of the identifiable assets, liabilities and contingent liabilities acquired is capitalized and included in the carrying amount of the investment in the joint venture. Where there is objective evidence that the investment in a joint venture has been impaired, the carrying amount of the investment is tested for impairment in the same way as other non-financial assets.

When the Group loses significant influence in an associate or joint control over a joint venture, it measures and recognizes any investment held at fair value. Any difference between the carrying amount of the associate or joint venture when losing significant influence or joint control and the fair value of the held investment and sale revenue are recognized in profit or loss.

The Group accounts for its interests in joint operations by recognizing its share of assets, liabilities, revenues and expenses in accordance with its contractually conferred rights and obligations.

For all joint arrangements structured in separate vehicles the Group must assess the substance of the joint arrangement in determining whether it is classified as a joint venture or joint operation. This assessment requires the Group to consider whether it has rights to the joint arrangement’s net assets (in which case it is classified as a joint venture), or rights to and obligations for specific assets, liabilities, expenses, and revenues (in which case it is classified as a joint operation).

There is uncertainty regarding Management’s estimates of the Group’s ability to recover the carrying amounts of the investments in joint ventures, since such estimates depend on the joint ventures’ ability to generate sufficient funds to complete the development projects, the future outcome of the project deregulation process and the amounts and timing of the cash flows from projects, among other future events.

Management assesses whether there are impairment indicators and, if any, it performs a recoverability analysis.

Management estimates of the recoverability of these investments represent the best estimate based on available evidence, the existing facts and circumstances, using reasonable and provable assumptions in the cash flow projections.

Therefore, the consolidated financial statements do not include adjustments that would be required if the Group were unable to recover the carrying amount of the above-mentioned assets by generating sufficient economic benefits in the future.

4.8.   Property, plant and equipment

Property, plant and equipment items are initially recognized at cost. In addition to the purchase price, cost also includes costs directly attributable to such property, plant and equipment items. There are no unavoidable costs with respect to dismantling and removing items. The cost of property, plant and equipment items acquired in a business combination is their fair value at the acquisition date.

Depreciation is calculated using the straight-line method to allocate the property, plant or equipment items’ cost or revalued amounts, net of their residual values, over their estimated useful lives or, in the case of leasehold improvements and certain leased plant and equipment, the shorter lease term as follows:

Research instruments: 3 to 10 years

Office equipment: 5 to 10 years

Vehicles: 5 years

Computer equipment and software: 3 years

Fixture and fittings: 10 years

Machinery and equipment: 5 to 10 years

Buildings: 50 years

​

However, for certain assets whose use is directly linked to the level of production, depreciation is determined using the units-of-production method, so that the depreciation expense reflects the actual pattern of consumption of the asset’s future economic benefits.

Useful lives and depreciation methods are reviewed every year as required by IAS 16.

Assets under items Land and Buildings, are accounted for at fair value arising from the last revaluation performed, applying the revaluation model indicated by IAS 16.

Starting with the fiscal year ended on June 30, 2024, the Group modified its Property, Plant, and Equipment valuation policy by changing the revaluation frequency for items classified under Buildings and Land. The revaluation must never exceed five years between each occurrence, in compliance with the maximum periods established by accounting standards, or whenever there are indications that the carrying amount differs significantly from the amount that could be determined using fair value at the end of the reporting year.

To obtain fair values, the existence or not of an active market is considered for the assets in their current status. For those assets for which an active market in their current status exists, the fair values were determined based on their market values. For the remaining cases, the market values of comparable new assets are analyzed, applying a discount based on the status and wear of each asset and considering the characteristics of each of the revalued assets (for example, improvements made, maintenance status, level of productivity, use, etc.

The Group carries certain classes of property, plant and equipment under the revaluation model under IAS 16. The revaluation model requires that the Group carry property, plant and equipment at revalued amounts, being fair value at the date of revaluation less any subsequent accumulated depreciation and any subsequent accumulated impairment losses. IAS 16 requires that the Group carry out these revaluations with sufficient regularity so that the carrying amounts of its property, plant and equipment do not differ materially from that which would be determined using fair value at the end of a reporting period. The determination of fair value at the date of revaluation requires judgments, estimates and assumptions based on market conditions prevailing at the time of any such revaluation. Changes to any of the Group’s judgments, estimates or assumptions or to the market conditions subsequent to a revaluation will result in changes to the fair value of property, plant and equipment.

The Group prepares the corresponding revaluations on a regular basis taking into account the work of independent appraisers. The Group uses different valuation techniques depending on the class of property being valued. Generally, the Group determines the fair value of its industrial buildings and warehouses based on a depreciated replacement cost approach. The Group determines the fair value of its land based on active market prices adjusted, if necessary, for differences in the nature, location or condition of the specific asset. If this information is not available, the Group may use alternative valuation methods, such as recent prices in less active markets.

Property valuation is a significant area of estimation uncertainty. Fair values are prepared regularly by Management, taking into account independent valuations. The determination of fair value for the different classes of property, plant and equipment is sensitive to the selection of various significant assumptions and estimates. Changes in those significant assumptions and estimates could materially affect the determination of the revalued amounts of property, plant and equipment. The Group utilizes historical experience, market information and other internal information to determine and/or review the appropriate revalued amounts.

The following are the most significant assumptions used in the preparation of the revalued amounts for its classes of property, plant and equipment:

a)      Land: The Group generally uses the market price of a square meter of land for the same or similar location as the most significant assumption to determine the revalued amount. The Group typically uses comparable land sales in the same location to assess appropriateness of the value of its land.

b)      Industrial buildings and warehouses: The Group generally determines the construction cost of a new asset and then the Group adjusts it for normal wear and tear. Construction prices may include, but are not limited to, construction materials, labor costs, installation and assembly costs, site preparation, professional fees and applicable taxes. Construction costs may differ significantly from year to year and are subject to macroeconomic changes in the economy where the Group operates, such as the impact of inflation and foreign exchange rates. The construction cost of its industrial buildings and warehouses is determined on a US dollar per constructed square meter basis, while the construction cost of its mills, facilities and grain storage facilities is determined by reference to their total capacity measured in tons milled or stored, respectively. A 5% increase or decrease in the construction costs or the estimate of normal wear and tear relating to such assets could have an impact of $1.2 million on their revalued amounts.

Increases in the carrying amounts arising on revaluation of land and buildings are recognized, net of tax, in other comprehensive income and accumulated in reserves in shareholders’ equity. To the extent that the increase reverses a decrease previously recognized in profit or loss, the increase is first recognized in profit or loss. Decreases that reverse previous increases of the same asset are first recognized in other comprehensive income to the extent of the remaining surplus attributable to the asset; all other decreases are charged to profit or loss.

4.9.   Leases

Leases are recognized as a right-of-use asset and corresponding liability at the date of which the leased asset is available for use by the Group. Each lease payment is allocated between the liability and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The right-of-use asset is depreciated over the shorter of the asset’s useful life and the lease term on a straight-line basis.

In determining the lease term, we consider all facts and circumstances that create an economic incentive to exercise an extension option, or not exercise a termination option. Extension options (or periods after termination options) are only included in the lease term if the lease is reasonably certain to be extended (or not terminated).

Short term leases are recognized on a straight-line basis as an expense in the income statement.

At initial recognition, the right-of-use asset is measured considering the value of the initial measurement of the lease liability; any lease payments made at or before the commencement date, less any lease incentives; and any initial direct costs incurred by the lessee. After initial recognition, the right-of-use assets are measured at cost, less any accumulated depreciation and/or impairment losses, and adjusted for any re-measurement of the lease liability. Depreciation of the right-of-use asset is calculated using the straight-line method over the estimated duration of the lease contract.

The lease liability is initially measured at the present value of the lease payments that are not paid at such date, including variable lease payments that depend on an index or rate, initially measured using the index or rate as of the commencement date; amounts expected to be payable by the lessee under residual value guarantees; the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease; and fixed payments, less any lease incentives receivable. After the commencement date, we measure the lease liability by increasing the carrying amount to reflect interest on the lease liability; reducing the carrying amount to reflect lease payments made; and re-measuring the carrying amount to reflect any reassessment or lease modifications.

The above-mentioned inputs for the valuation of the right of use assets and lease liabilities including the determination of the contracts within the scope of the standard, the contract term ant interest rate used in the discounted cash flow involved a management’s estimations.

4.10. Intangible assets

a)Externally acquired intangible assets

Externally acquired intangible assets are initially recognized at acquisition date fair value (which is considered as their cost). After initial recognition, those assets are measured at cost less accumulated amortization and accumulated impairment losses.

Intangible assets acquired from third parties have an estimated useful life as follows (in years):

Software: 3 years

Trademarks and patents: 5 years

Certification ISO Standards: 3 years

Useful lives and amortization methods are reviewed every year as required by IAS 38.

To value acquired intangible assets, valuation techniques generally accepted in the market are applied, based mainly on the revenue approach (such as excess earnings, relief from royalty, and with or without), considering the characteristics of the assets to be valued and available information to estimate their acquisition date fair value. Application of these valuation techniques requires the use of several assumptions related to future cash flows and the discount rate.

b)Internally generated intangible assets (development costs)

Expenditure on internally developed products is capitalized if it can be demonstrated that:

-It is technically feasible to develop the product for it to be sold;
-Adequate resources are available to complete the development;
-There is an intention to complete and sell the product;
-The Group is able to sell the product;
-Sale of the product will generate future economic benefits; and
-Expenditure on the project can be measured reliably.

Development expenditure not satisfying the above criteria and expenditure on the research phase of internal projects are recognized in the consolidated statement of profit or loss and other comprehensive income as incurred.

Capitalized development costs are amortized using the straight-line method over the periods the Group expects to benefit from selling the products developed.

Useful lives and amortization methods are reviewed every year as required by IAS 38.

The research and development process can be divided into several discrete steps or phases, which generally begin with discovery, validation and development and end with regulatory approval and commercial launch. The process for developing seed traits is relatively similar for both GM and non-GM traits. However, the two differ significantly in later phases of development. For example, obtaining regulatory approval for GM seeds is a far more comprehensive and lengthy process than for non-GM seeds. Although breeding programs and industrial biotechnology solutions may have shorter or simpler phases than those described below, the Group has used the industry consensus for seed-trait development phases to characterize its technology portfolios, which is generally divided into the following six phases:

i) Discovery: The first phase in the technology development process is the discovery or identification of candidate genes or genetic systems, metabolites, or microorganisms potentially capable of enhancing specified plant characteristics or enabling an agro-industrial biotech solution.

ii) Proof of concept: Upon successful validation of the technologies in model systems (in vitro or in vivo), promising technologies graduate from discovery and are advanced to the proof-of-concept phase. The goal of this phase is to validate a technology within the targeted organism before moving forward with technology escalation activities or extensive field validation.

iii) Early development: In this phase, field tests commenced in the proof-of-concept phase are expanded to evaluate various permutations of a technology in multiple geographies and growing cycles, as well as other characteristics in order to optimize the technology’s performance in the targeted organisms. The goal of the early development phase is to identify the best mode of use of a technology to define its performance concept.

iv) Advanced development and deregulation: In this phase, extensive field tests are used to demonstrate the effectiveness of the technology for its intended purpose. In the case of GM traits, the process of obtaining regulatory approvals from government authorities is also initiated during this phase, and tests are performed to evaluate the potential environmental impact of modified plants. For solutions involving microbial fermentation, industrial-scale runs are conducted.

v) Pre-launch: This phase involves finalizing the regulatory approval process and preparing for the launch and commercialization of the technology. The range of activities in this phase includes seed increases, pre-commercial production, and product and solution testing with selected customers. Usually, a more detailed marketing strategy and preparation of marketing materials occur during this phase.

vi) Product launch: In general, this phase, which is the last milestone of the research and development process, is carried out by the Group, the joint ventures and/or the Group’s technology licensees. When technology is commercialized through the joint ventures or technology licensees, a successful product launch will trigger royalty payments to the Group, which are generally calculated as a percentage of the net sales realized by the technology and captured upon commercialization.

Demonstrability of technical feasibility generally occurs when the project reaches the “advanced development and deregulation” phase because at this stage success is considered to be probable.

c)Intangible assets acquired in a business combination

Intangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at acquisition date fair value (which is considered as their cost). After initial recognition, those assets are measured at cost less accumulated amortization and accumulated impairment losses in the same manner as intangible assets acquired separately.

Intangible assets acquired in a business combination have an estimated useful life as follows (in years):

Product development: 5 - 15 years

Trademarks: 20 years

Customer loyalty: 14 - 26 years

To value intangible assets acquired from a business combination, valuation techniques generally accepted in the market were applied, based mainly on the revenue approach (such as excess earnings, relief from royalty, and with or without), considering the characteristics of the assets to be valued and available information to estimate their acquisition date fair value. Application of these valuation techniques requires the use of several assumptions related to future cash flows and the discount rate.

4.11. Investment properties

Investment properties shall be measured initially at its cost. The cost of a purchased investment property comprises its purchase price and any directly attributable expenditure. Directly attributable expenditure includes, for example, professional fees for legal services, property transfer taxes and other transaction costs.

In the measurement after initial recognition, the Group has chosen the cost model for all investment property.

4.12. Financial assets and liabilities

The Group measures its financial assets and liabilities at initial recognition at fair value and subsequently at amortized cost using the effective interest method.

The Group has not irrevocably designated a financial asset or liability as measured at fair value through profit or loss to eliminate or significantly reduce a measurement or recognition inconsistency.

Financial assets or liabilities at fair value through profit or loss are measured at fair value through profit and loss due to the business model used in their negotiation and/or the contractual characteristics of their cash flows.

The Group makes estimates of collectability of its recorded receivables. Management analyzes trade account receivables in accordance with conventional criteria, adjusting the amount through a charge of an allowance for bad debts upon recognition of the inability of third parties to afford their financial obligations to the Group. Management specifically analyzes the accounts receivable, the historical bad debts, solvency of customers, current economic trends and the changes to the payment conditions of customers to assess the adequate allowance for bad debts.

4.13. Borrowings

The Group measures its borrowings at initial recognition at fair value and, subsequently, are measured at amortized cost using the effective interest rate method.

Borrowing costs, either generic or specific, attributable to the acquisition, construction or production of assets that necessarily take a substantial period of time to get ready for their intended use or sale (qualifying assets) are included in the cost of the assets until the moment that they are substantially ready for use or sale. Income earned on the temporary investments of funds generated in specific borrowings still pending use in the qualifying assets, are deducted from the total of financing costs potentially eligible for capitalization.

All other loan costs are recognized under financial costs, through profit and loss.

4.14. Convertible notes

The convertible notes were classified as compound instruments, a non-derivative financial instrument that contains both a liability and an equity component. The equity component was measured as the residual amount that results from deducting the fair value of the liability component from the initial carrying amount of the instrument. The fair value of the consideration of the liability component was measured first at the fair value of a similar liability (including any embedded non-equity derivative features, such as an issuer’s call option to redeem the bond early) that does not have any associated equity conversion option.

The Group considers that if the instrument meets the ‘fixed for fixed’ condition, as the strike price is pre-determined at inception and only varies over time, and it is therefore classified as equity. As regards to the mandatory conversion feature, as it is a contingent settlement provision, the Group decided to measure the liability component at initial recognition, based on its best estimate of the present value of the redemption amount and allocated the residual to the equity component.

4.15. Employee benefits

Employee benefits are expected to be settled wholly within 12 months after the end of the reporting period and are presented as current liabilities.

The accounting policies related to incentive payments based on shares are detailed in Note 4.20.

4.16. Provisions

The Group has recognized provisions for liabilities of uncertain timing or amount. The provision is measured at the best estimate of the expenditure required to settle the obligation at the end of the reporting period, discounted at a pre-tax rate reflecting current market assessments of the time value of money and risks specific to the liability.

4.17. Change in ownership interest in subsidiaries without change of control

Transactions with non-controlling interest that do not result in a loss of control are accounted for as equity transactions - ie., as transactions with the owners in their capacity as owners. The recorded value corresponds to the difference between the fair value of the consideration paid and/or received and the relevant share acquired and/or transferred of the carrying value of the net assets of the subsidiary.
​

4.18. Revenue recognition

Revenue is recognized when control has been transferred to the buyer. Transfers of control vary depending on the individual terms of the sales contract. Revenues are recognized when control of the products has been transferred, which generally means that the products have been delivered to the customer and there is no unfulfilled obligation that could affect a customer’s acceptance of the products. Generally, acceptance occurs upon shipment or delivery, but ultimately depends on the terms of the underlying contracts. The customer is then invoiced at the agreed-upon price with the usual payment terms for each geographical region. Those payment terms do not contain a significant financing component.

The timing of performance sometimes differs from the timing that the associated consideration is received from the customer, thus resulting in the recognition of a contract asset or contract liability. We recognize a contract liability if the customer’s payment of consideration is received prior to completion of our related performance obligation.

As a part of our customary business practices, we offer a number of sales incentives to our customers, including volume discounts, retailer incentives, prepayment options and other product rebates. For all such contracts that include any variable consideration, we estimate the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount method, depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in our judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. Although determining the transaction price for consideration requires significant judgment, we have meaningful historical experience with incentives provided to customers and estimate the expected consideration in view of historical patterns of incentive payouts. These estimates are reassessed each reporting period.

We also offer an assurance warranty, which gives customers a refund or exchange right in the case the delivered product does not conform to specifications. Replacement products are accounted for under the warranty guidance if the customer exchanges one product for another of the same type, quality, and price. We have significant experience with historical return patterns and use this experience to include returns in the estimate of transaction price.

With respect to services, we mainly provide R&D and seed treatment services. Revenue associated with services is recognized by reference to the stage of completion of the transaction at the end of the reporting period. Each of the services to be provided has a detailed work plan in which all activities to be rendered are listed. The stage of completion for services is determined in accordance with the execution of the performed tasks listed in the respective work plan. The level of execution of such services is provided by our technical experts, who provide information relating to the transfer of goods or services. We have no material revenue for services that cannot be reliably estimated.

Revenue for usage-based royalties relating to licensed intellectual property rights is recognized at the later of when the performance obligation is satisfied and when a sale or use occurs.

Typically, our average payment terms range from 130 to 160 days at a consolidated level. Longer terms may be granted in limited circumstances; however, the effects of such sales are not material to our consolidated financial statements. Those payment terms do not contain a significant financing component.

4.19. Current and deferred income tax

Deferred tax assets and liabilities are recognized where the carrying amount of an asset or liability in the Consolidated statement of financial position differs from its tax base, except for differences arising on:

-The initial recognition of goodwill;
-The initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting or taxable profit; and
-Investments in subsidiaries and jointly controlled entities where the Group is able to control the timing of the reversal of the difference and it is probable that the difference will not reverse in the foreseeable future.

Recognition of deferred tax assets is restricted to those instances where it is probable that taxable profit will be available against which the difference can be utilized.

The amount of the asset or liability is determined using tax rates that have been enacted or substantively enacted by the end of the reporting period and are expected to apply when the deferred tax liabilities / (assets) are settled / (recovered).

Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority on either:

-The same taxable entity within the Group, or
-Different entities within the Group which intend either to settle current tax assets and liabilities on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax assets or liabilities are expected to be settled or recovered.

4.20. Share-based payments

Certain executives and directors of the Group were granted incentives in the form of shares and options to purchase Bioceres Crop Solutions shares as consideration for services.

The cost of these share-based transactions is determined based on their fair value at the date upon which such incentives are granted using a valuation model that is appropriate in the circumstances.

This cost is recognized as an expense together with an increase in equity throughout the period in which the service or performance conditions are satisfied (i.e., the vesting period). The accumulated expense recorded in connection with these transactions at the end of each year until the vesting date reflects the time elapsed between the vesting period and Management’s best estimate of the number of equity instruments that will vest. The charge to income/loss for the period represents the variation in the accumulated expense recorded between the beginning and the end of the year.

Non-market related service and performance conditions are not taken into account when determining the grant date fair value of the equity instruments, but the probability that the conditions are fulfilled is assessed as part of Management’s best estimate of the number of equity instruments that will vest. Market-related performance conditions are reflected in the grant date fair value. Any other conditions related to equity-settled share-based payment transactions but without a service requirement are considered as non-vesting conditions. Non-vesting conditions are reflected in the fair value of the equity instruments and are charged to income/loss immediately unless there are service and/or performance conditions as well.

No amount is recognized for transactions that will not vest because non-market related performance conditions and/or service conditions were not satisfied. When transactions include market-related conditions or non-vesting conditions, the transactions are considered to be vested, irrespective of whether a market-related condition or the non-vesting condition is satisfied, provided that all the other performance and/or service conditions are met.

When the terms and conditions of an equity-settled share-based payment transaction are modified, the minimum expense recognized is the grant date fair value, unmodified, provided that the original terms have been complied with. An additional expense, measured at the date of modification, is recognized for any modification that increases the total fair value of the share-based payment transaction, or is otherwise beneficial to the employee.

When the transaction is settled by the Bioceres Crop Solutions or by the counterparty, any remainder of the fair value is charged to income immediately.

The dilutive effect of current options is considered in the calculation of the diluted earnings per share.

The estimate of the fair value of equity-settled share-based payment transactions requires a determination to be made of the most adequate option pricing model to apply depending on the terms and conditions of the arrangement. This estimate also requires a determination of those factors most appropriate to the pricing model, including the expected life of the option and the expected volatility of the share price upon the basis of which hypotheses are made. The Group measures the fair value of these transactions at the grant date applying the Black-Scholes formula adjusted to consider the possible dilutive effect of the future exercise of the share options granted on their estimated fair value at grant date, as established in paragraph B41 of IFRS 2.
v3.25.3
CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATES
 12 Months Ended
Jun. 30, 2025
CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATES  
CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATES

5.    CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATES

The Group makes certain estimates and assumptions regarding the future. Estimates and judgments are continually evaluated based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the future, actual experience may differ from these estimates and assumptions. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are listed below.

Critical estimates

-Impairment testing of intangible assets not yet available for use, with indefinite useful lives or whenever events or changes in circumstances indicate that their carrying amount may not be recoverable (Note 4.6).
-Impairment of goodwill (Notes 4.6).
-Identification and fair value of identifiable intangible assets arising in acquisitions (Note 4.10 c).
v3.25.3
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS
 12 Months Ended
Jun. 30, 2025
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS  
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS

6.    ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS

Natal Agro S.R.L.

On June 10, 2024, we acquired a controlling interest in Natal Agro S.R.L (“Natal”), an Argentine company that breeds and develops corn varieties. The interest acquired is represented by a total of 116,225 shares of AR$ 10 nominal value each, representing 51% of equity and voting interest.

The consideration for the acquisition was $0.22 million in cash and the commitment to carrying out, at our own expense, the regulatory activities for HB4 corn to obtain authorization for its commercialization in Argentina, and the regulatory activities for HB4 corn in Brazil, once the commercialization strategy of HB4 corn in Brazil has been defined by the Company.

Fair value of the consideration of payment

​

​

​

​

Cash payment

    

215,415

Regulatory activities

​

727,985

Total consideration

 

943,400

​

The consideration of payment was measured at fair value, which was calculated as the sum of cash paid and the acquisition‑date fair values of the regulatory services to be provided. The fair values measured were based on discounting future cash flow using market discount rates. The difference between fair value and nominal value of consideration will be recognized as finance cost over the period the consideration will be paid.

Assets acquired, liabilities assumed, and non-controlling interest recognized

​

​

​

​

Cash and cash equivalents

 

252,923

Other financial assets

 

73,950

Trade receivables

 

596,463

Other receivables

 

288,861

Income and minimum presumed recoverable income taxes

 

19,998

Inventories

 

4,031,412

Property, plant and equipment

 

816,576

Intangible assets

 

2,217,985

Right of use asset

​

168,988

Trade and other payables

 

(2,302,332)

Borrowings

 

(743,279)

Employee benefits and social security

 

(23,346)

Deferred revenue and advances from customers

 

(2,515)

Provisions

​

(355,898)

Lease liabilities

​

(168,988)

Deferred tax liabilities

​

(996,824)

Total net assets identified

 

3,873,974

​

​

​

Non-controlling interest

 

(1,898,247)

​

​

​

Gain from a bargain purchase

​

(1,032,327)

​

​

​

Total consideration

 

943,400

​

The business combination was executed in a context of financial setbacks faced by the acquired company. To address these, in addition to the initial cash payment, Bioceres has committed to providing a working capital loan of up to $3 million to help alleviate the financial strain.

Bioceres will also provide regulatory services related to its proprietary technologies, which will enable strategic business development for Natal and create a new product pipeline leveraging Bioceres’ technology. Specifically, Bioceres has agreed to grant Natal an exclusive license for certain technologies to be applied to corn, with Natal committing to pay 15% of the revenues generated from this technology.

Since the issuance of the annual financial statements for the period ending June 30, 2024, we have revisited the fair value of the services we committed to providing in exchange for payment and have concluded in the identification and valuation of specific intangible assets.

As required by the standards, measurement period adjustments are incorporated into the business combination accounting. The effect of the adjustment corresponds to the identification of an intangible asset for an amount of $0.8 million (net of deferred income tax liability and non-controlling interest of $0.5 million and $0.8 million, respectively) and a change in the fair value of the consideration by $0.4 million, generating a bargain purchase gain of $1.0 million as opposed to the $0.2 million goodwill recognized as of June 30, 2024. Comparative prior period information in the financial statements has been updated to reflect these adjustments, as if the business combination had been fully accounted for on the acquisition date.

​

Non-controlling interest was measured at the present ownership instruments’ proportionate share in the recognized amounts of the acquiree’s identifiable net assets.
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
 12 Months Ended
Jun. 30, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION  
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

7.    INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

7.1.  Cash and cash equivalents

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Cash at bank and on hand

​

19,488,145

​

24,973,048

Mutual funds

​

13,206,934

​

19,500,222

​

 

32,695,079

 

44,473,270

​

7.2.  Other financial assets

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current

 

  

 

  

US Treasury bills

​

—

​

1,993,668

Mutual funds

​

144,606

​

6,658,805

Shares of Moolec Science S.A.

​

976,425

​

1,530,375

Other investments

 

919,007

 

1,512,680

​

 

2,040,038

 

11,695,528

​

​

​

​

​

​

 

06/30/2025

    

06/30/2024

Non-current

 

  

 

  

Shares of Bioceres Group PLC.

 

—

 

444,473

Other investments

 

58

 

190,080

​

 

58

 

634,553

​

On June 16, 2025, Bioceres Group Limited (formerly Bioceres Group PLC), Moolec Science SA (“Moolec”), and other companies completed a Business Combination, resulting in an expanded corporate structure with Moolec as the parent company. As part of this transaction, the 57,600 shares we previously held in Bioceres Group PLC were converted into Moolec shares at a conversion ratio of 0.315, net of taxes.

Following the merger, Moolec—through its stake in Bioceres Group Limited—initially acquired approximately 35% of our shares. However, as of September 18, 2025, Bioceres Group Limited reported a reduced ownership interest of 14.9%.

7.3.  Trade receivables

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current

​

​

​

​

Trade debtors

​

171,840,254

​

205,057,590

Allowance for impairment of trade debtors

 

(13,847,745)

 

(7,050,280)

Shareholders and other related parties (Note 17)

 

122

 

141,224

Allowance for credit notes to be issued

 

(711,663)

 

(2,905,624)

Trade debtors - Joint ventures and associates (Note 17)

 

4,179

 

782,142

Deferred checks

 

8,574,786

 

11,295,922

​

 

165,859,933

 

207,320,974

​

​

​

​

​

​

​

06/30/2025

    

06/30/2024

Non-current

​

​

​

​

Trade debtors

​

2,123,463

​

—

Allowance for impairment of trade debtors

​

(275,718)

​

—

Shareholders and other related parties (Note 17)

​

249,579

​

—

Trade debtors - Joint ventures and associates (Note 17)

​

409,510

​

—

​

​

2,506,834

​

—

​

The book value is reasonably approximate to the fair value given its short-term nature.

Variations in the allowance for uncollectible trade receivables are reported in Note 7.17.

7.4.  Other receivables

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current

 

  

 

  

Taxes

 

8,884,305

 

5,019,659

Shareholders and other related parties (Note 17)

 

77,045

 

—

Other receivables - Joint ventures and associates (Note 17)

 

200,000

 

207,449

Prepayments to suppliers

 

5,834,158

 

10,242,075

Prepaid expenses and other receivables

 

251,590

 

1,594,152

Miscellaneous

​

614,883

​

1,235,337

​

 

15,861,981

 

18,298,672

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Non-current

 

  

 

  

Taxes

 

576,538

 

752,045

Shareholders and other related parties (Note 17)

​

2,698,047

​

—

Other receivables - Joint ventures and associates (Note 17)

 

18,947,793

 

15,495,543

Reimbursements over exports

 

1,204,269

 

1,461,038

Loans receivables

​

230,000

​

230,000

Miscellaneous

 

3,883

 

18,495

​

 

23,660,530

 

17,957,121

​

In June 2024, we supplied Moolec Science SA (“Moolec”) with an amount of HB4 soy equivalent to US$6.6 million, pursuant to a binding memorandum of understanding dated 15 October 2023. In September 2024, we subsequently entered into a HB4 Soy Supply Agreement and a note purchase agreement (the “Note Purchase Agreement”) with Moolec and Moolec issued convertibles notes to us in an aggregate principal amount of $6.6 million (the “Moolec Convertible Notes”).

​

The Moolec Convertible Notes will mature 36 months after and include a “payment-in-kind” feature. If the trading price of Moolec’s ordinary shares exceeds the strike price of $6.00 per ordinary share for 10 trading days, we have the option to exercise the early conversion option pursuant to which the principal amount outstanding under the Moolec Convertible Notes may be converted into ordinary shares of Moolec at the strike price. At maturity, Moolec has the option to convert the principal amount outstanding under the Moolec Convertible Notes into ordinary shares. In connection with our early conversion option and Moolec’s optional conversion at maturity, Moolec may deliver ordinary shares, cash, or a combination of cash and ordinary shares.

​

7.5.  Inventories

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Seeds

 

5,317,730

 

5,967,231

Resale products

 

42,228,777

 

53,788,333

Manufactured products

​

13,648,705

​

26,081,250

Goods in transit

 

6,024,201

 

5,618,540

Supplies

 

19,286,246

 

22,546,093

Agricultural products

 

4,612,064

 

15,015,884

Allowance for obsolescence

​

(3,506,454)

​

(3,087,563)

​

 

87,611,269

 

125,929,768

​

​

​

​

​

Net of agricultural products

​

82,999,205

​

110,913,884

​

The roll-forward of allowance for obsolescence is in Note 7.17. Inventories recognized as an expense during the years ended June 30, 2025, 2024 and 2023 amounted to $1.548, $0.587 and $1.066 million, respectively. Those expenses were included in cost of sales.

7.6.  Biological assets

Changes in Biological assets:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

    

Soybean

    

Corn

    

Wheat

    

Barley

    

Sunflower

    

Total

Beginning of the year

 

—

 

—

 

220,682

 

73,452

 

—

 

294,134

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

593,001

 

435,725

 

579,313

 

158,080

 

(1,256)

 

1,764,863

Costs incurred during the year

 

1,959,381

 

1,814,249

 

444,303

 

162,342

 

55,063

 

4,435,338

Decrease due to harvest/disposals

 

(1,275,688)

 

(1,148,288)

 

(1,244,298)

 

(393,874)

 

(53,807)

 

(4,115,955)

Year ended June 30, 2025

 

1,276,694

 

1,101,686

 

—

 

—

​

—

 

2,378,380

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

    

Soybean

    

Corn

    

Wheat

    

Barley

    

Sunflower

    

Total

Beginning of the year

 

—

 

—

 

87,785

 

59,057

 

—

 

146,842

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

(352,199)

 

(32,674)

 

231,526

 

106,605

 

996

 

(45,746)

Costs incurred during the year

 

1,423,732

 

792,235

 

220,679

 

73,452

 

137,680

 

2,647,778

Decrease due to harvest/disposals

 

(1,071,533)

 

(759,561)

 

(319,308)

 

(165,662)

 

(138,676)

 

(2,454,740)

Year ended June 30, 2024

 

—

 

—

 

220,682

 

73,452

 

—

 

294,134

​

​

7.7.  Property, plant and equipment

Property, plant and equipment as of June 30, 2025 and 2024, included the following:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net

​

​

​

​

​

​

​

​

​

​

​

Net

​

​

carrying

​

​

​

​

​

​

​

​

​

Foreign

​

carrying

​

​

amount

​

​

​

​

​

​

​

Depreciation

​

currency

​

amount

Class

    

06/30/2024

    

Additions

    

Transfers

    

Disposals

    

of the year

    

translation

    

06/30/2025

Office equipment

​

410,338

​

39,611

​

—

​

(4,791)

​

(78,901)

​

3,194

​

369,451

Vehicles

​

2,200,349

​

35,915

​

—

​

(17,239)

​

(882,264)

​

1,023

​

1,337,784

Equipment and computer software

​

507,469

​

65,953

​

—

​

(323)

​

(256,198)

​

14,862

​

331,763

Fixtures and fittings

 

2,786,470

 

9,084

 

225,338

​

(6,789)

 

(860,822)

 

6,350

 

2,159,631

Machinery and equipment

 

16,710,328

 

563,352

 

122,653

​

(143,947)

 

(2,891,448)

 

80,931

 

14,441,869

Land and buildings

 

39,677,902

 

—

 

348,085

​

—

 

(1,021,176)

 

71,315

 

39,076,126

Buildings in progress

 

12,280,422

 

5,264,663

 

(696,076)

​

—

 

—

 

9,753

 

16,858,762

Total

 

74,573,278

 

5,978,578

 

—

​

(173,089)

 

(5,990,809)

 

187,428

 

74,575,386

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net

​

​

​

Additions

​

​

​

​

​

​

​

​

​

Net

​

​

carrying

​

​

​

from

​

Reclassification

​

​

​

​

​

Foreign

​

carrying

​

​

amount

​

​

​

business

​

from Investment

​

​

​

Depreciation

​

currency

​

amount

Class

    

06/30/2023

    

Additions

    

combination

    

properties

    

Disposals

    

of the year

    

translation

    

06/30/2024

Office equipment

​

263,892

​

235,900

​

2,242

​

—

​

—

​

(77,639)

​

(14,057)

​

410,338

Vehicles

​

2,032,853

​

904,798

​

173,190

​

—

​

(1,677)

​

(908,040)

​

(775)

​

2,200,349

Equipment and computer software

​

174,399

​

702,842

​

462

​

—

​

(8,184)

​

(333,521)

​

(28,529)

​

507,469

Fixtures and fittings

​

2,862,949

 

703,027

​

28,672

​

—

​

6,295

 

(812,810)

 

(1,663)

 

2,786,470

Machinery and equipment

 

14,463,756

 

5,459,571

 

1,084

​

—

 

(154,492)

 

(2,649,074)

 

(410,517)

 

16,710,328

Land and buildings

 

36,144,792

 

1,835,054

 

—

​

3,222,044

 

53,217

 

(982,165)

 

(595,040)

 

39,677,902

Buildings in progress

 

11,911,194

 

72,480

 

610,926

​

—

 

(106,421)

 

—

 

(207,757)

 

12,280,422

Total

 

67,853,835

 

9,913,672

 

816,576

​

3,222,044

 

(211,262)

 

(5,763,249)

 

(1,258,338)

 

74,573,278

​

The depreciation charge is included in Notes 8.3 and 8.4.The Group has no commitments to purchase property, plant and equipment items.

A detail of restricted assets is provided in Note 20.

Revaluation of property, plant and equipment

The Group updates frequently their assessment of the fair value of its land and buildings taking into account the most recent independent valuations and market data. Last valuations were performed as of June 30, 2023. Management determined the property, plant and equipment’s value within a range of reasonable fair value estimates.

All resulting fair value estimates for properties are included in level 2 or 3 depending on the methodology used.

The following are the carrying amounts that would have been recognized if land and building were stated at cost.

​

​

​

​

​

​

Class of property

    

06/30/2025

    

06/30/2024

Land and buildings

 

28,304,611

 

27,876,636

​

7.8.  Intangible assets

Intangible assets as of June 30, 2025 and 2024 included the following:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net

​

​

​

​

​

​

​

​

​

Net

​

​

carrying

​

​

​

​

​

​

​

Foreign

​

carrying

​

​

amount

​

​

​

Transfers/

​

Amortization

​

currency

​

amount

Class

    

06/30/2024

    

Additions

    

Disposals

    

of the year

    

translation

    

06/30/2025

Seed and integrated products

 

  

 

  

​

​

​

​

 

​

​

  

HB4 technology and breeding program (*)

 

35,574,371

 

3,164,283

​

—

​

(2,274,483)

 

—

​

36,464,171

Integrated seed products (*)

 

2,681,826

 

—

​

—

​

(194,339)

 

38,923

​

2,526,410

Crop nutrition

 

​

 

​

​

​

​

​

 

​

​

​

Microbiological products

 

41,187,249

 

286,665

​

3,605,198

​

(1,511,420)

 

3,126

​

43,570,818

Microbiological products in progress

​

10,452,861

​

5,163,500

​

(3,706,661)

​

—

​

—

​

11,909,700

Other intangible assets

 

​

 

​

​

​

​

​

 

​

​

​

Trademarks and patents

 

48,028,369

 

158,557

​

(122,305)

​

(4,080,753)

 

—

​

43,983,868

Trademarks and patents with indefinite useful lives

​

9,922,989

​

—

​

122,305

​

—

​

—

​

10,045,294

Software

 

1,827,983

 

16,222

​

146,839

​

(676,995)

 

(102)

​

1,313,947

Software in progress

​

580,728

​

176,064

​

(146,839)

​

—

​

—

​

609,953

Customer loyalty

 

21,636,760

 

—

​

—

​

(1,368,659)

 

—

​

20,268,101

RG/RS/OX Wheat in progress

​

5,000,000

​

6,528,899

​

—

​

(1,048,082)

​

—

​

10,480,817

Total

 

176,893,136

 

15,494,190

​

(101,463)

​

(11,154,731)

 

41,947

​

181,173,079

(*) Intangible assets with definite useful lives included in the Bioceres Crops CGU were tested for impairment following events or changes in circumstances indicating that their carrying amount may not be recoverable. The triggering event was a change in the business model for HB4, shifting toward expanding and reinforcing the standard licensing-based commercial model. The impairment test concluded that the estimated recoverable amount of the Bioceres Crops CGU exceeded its carrying amount. For further details, see Note 7.9.

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net

​

​

​

Additions

​

​

​

​

​

​

​

Net

​

​

carrying

​

​

​

from

​

​

​

​

​

Foreign

​

carrying

​

​

amount

​

​

​

business

​

​

​

Amortization

​

currency

​

amount

Class

    

06/30/2023

    

Additions

    

combination

    

Transfers

    

of the year

    

translation

    

06/30/2024

Seed and integrated products

​

  

​

  

​

  

​

​

​

​

​

  

​

  

HB4 technology and breeding program

​

31,679,681

​

5,986,682

​

—

​

—

​

(2,091,992)

​

—

​

35,574,371

Integrated seed products

​

2,841,008

​

—

​

—

​

—

​

(191,559)

​

32,377

​

2,681,826

Crop nutrition

 

​

 

​

 

​

 

​

​

​

​

​

 

​

Microbiological products

 

37,295,460

 

—

 

—

 

7,610,115

​

(3,718,326)

​

—

 

41,187,249

Microbiological products in progress

​

12,213,341

​

5,869,084

​

—

​

(7,610,115)

​

—

​

(19,449)

​

10,452,861

Other intangible assets

 

​

 

​

 

​

 

​

​

​

​

​

 

​

Trademarks and patents

 

51,933,444

 

44,073

 

122,305

 

—

​

(4,071,453)

​

—

 

48,028,369

Trademarks and patents with indefinite useful lives

​

7,827,309

​

—

​

2,095,680

​

—

​

—

​

—

​

9,922,989

Software

 

1,638,519

 

585,313

 

—

 

276,128

​

(670,514)

​

(1,463)

 

1,827,983

Software in progress

​

349,171

​

507,685

​

—

​

(276,128)

​

—

​

—

​

580,728

Customer loyalty

 

23,006,023

 

—

 

—

 

—

​

(1,369,263)

​

—

 

21,636,760

RG/RS/OX Wheat in progress

 

5,000,000

 

—

 

—

 

—

​

—

​

—

 

5,000,000

Total

 

173,783,956

 

12,992,837

 

2,217,985

 

—

​

(12,113,107)

​

11,465

 

176,893,136

​

The amortization charge is included in Notes 8.3 and 8.4.

There are no intangibles assets whose use has been restricted or which have been delivered as a guarantee. The Group has not assumed any commitments to acquire new intangibles.

There is an inherent material uncertainty related to management’s estimation of the ability of the Group to recover the carrying amounts of internally generated intangible assets, because it is dependent upon Group`s ability to raise sufficient funds to complete the projects development, the future outcome of the regulatory process, and the timing and amount of the future cash flows generated by the projects, among other future events.

Management’s estimations about the demonstrability of the recognition criteria for these assets and the subsequent recoverability represent the best estimate that can be made based on all the available evidence, existing facts and circumstances and using reasonable and supportable assumptions in cash flow projections. Therefore, the Consolidated financial statements do not include any adjustments that would result if the Group were unable to recover the carrying amount of the above-mentioned assets through the generation of enough future economic benefits.

The Group is required to perform an annual impairment test for non-depreciating assets, either because they are not available for use, have indefinite useful lives, or for other intangible assets when events or changes in circumstances indicate that their carrying amount may not be recoverable. The recoverable amount is determined based on calculations of value in use. This method requires estimating future cash flows and determining a discount rate to calculate the present value of those cash flows.

Management has made the estimates considering the cash flow projections projected by the management. All key assumptions values reflect past experience or, if appropriate, are consistent with external sources of information.

​

Key assumption

Management’s approach

Discount rate

The discount rate applied was either 16.39% or 11.56%, depending on the target market.

The weighted average cost of capital (WACC) was estimated using the market capital structure plus 2% of risk premium which reflect the higher risk associated with intangible assets.

For the cost of equity, the discount rate is estimated based on the Capital Asset Pricing Model (CAPM).

Market share, product prices and royalties.

The projected revenue from the products and services of the CGUs has been estimated by the management based on market penetration data for comparable products and technologies and on future expectations of foreseen economic and market conditions.

The prices and royalties estimated in the revenue projections are based on current and projected market prices for the products and services of the CGUs.

​

A projection horizon longer than five years was adopted, as the GGUs are linked to biological products that require extended development and regulatory approval timelines across multiple target countries. Due to the nature of these products and the maturity level of the markets involved, a longer time frame is essential to reasonably capture the expected cash flows and the time needed to reach commercial readiness and registration milestones. Projected range period used: 8-18 years.

Management estimates that any reasonably possible change in any of these key assumptions would not cause the aggregate carrying amount of the CGU to exceed its recoverable amount.

​

7.9.  Goodwill

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Rizobacter Argentina S.A.

 

28,080,271

 

28,080,271

Bioceres Crops S.A.

 

7,523,322

 

7,523,322

Pro farm Group, Inc.

​

76,089,749

​

76,089,749

Insumos Agroquímicos S.A.

​

470,090

​

470,090

​

 

112,163,432

 

112,163,432

​

The Group is required to test whether goodwill has suffered any impairment on an annual basis. The recoverable amount is determined based on value in use calculations. The use of this method requires the estimation of future cash flows and the determination of a discount rate in order to calculate the present value of the cash flows.

There is an inherent material uncertainty related to management’s estimation of the ability of the Group to recover the carrying amounts of goodwill, because it is dependent upon Group`s ability to raise sufficient funds to complete the projects development, the future outcome of the regulatory process, and the timing and amount of the future cash flows generated by the projects, among other future events.

Rizobacter CGU. This CGU is composed of all revenues collected through Rizobacter from the production and sale of proprietary and third-party products, both in the domestic and international markets. Additionally, Rizobacter generates revenue from the formulation, fragmentation and resale of third-party products.

Bioceres Crops CGU. This CGU is composed of the expected revenues from the commercialization of intensive R&D products associated to HB4.

Insuagro CGU. This CGU is composed of all revenues collected through Insuagro from the production and sale of proprietary and third-party products in the domestic markets.

Pro Farm CGU. This CGU is composed of all revenues collected through Pro Farm from the production and sale of proprietary and third-party products, both in the domestic and international markets.

Management has made the estimates considering the cash flow projections projected by the management and third-party valuation reports on the assets, intangible assets and liabilities assumed. All key assumptions values reflect past experience or, if appropriate, are consistent with external sources of information. The key assumptions utilized are the following:

​

Key assumption

Management’s approach

Discount rate

The discount rate used ranges was 14.11% for Rizobacter UGE and for Bioceres Crops UGE, and 9.28% for Pro Farm UGE due to the target market.

The weighted average cost of capital (“WACC”) rate has been estimated based on the market capital structure.

For the cost of equity, the discount rate is estimated based on the Capital Asset Pricing Model (CAPM).

Market share, product prices and royalties.

The projected revenue from the products and services of the CGUs has been estimated by the management based on market penetration data for comparable products and technologies and on future expectations of foreseen economic and market conditions.

The prices (Rizobacter CGU and Pro Farm CGU) and royalties (Bioceres Crops CGU) estimated in the revenue projections are based on current and projected market prices for the products and services of the CGUs.

Terminal value

Rizobacter CGU and Bioceres Crops CGU: The growth rate used to extrapolate the future cash flow projections to terminal period is 2%.

Pro Farm CGU: EBITDA multiple (10x)

​

The period used for projection was 5 years, except those GGUs that are linked to biological products that require extended development and regulatory approval timelines across multiple target countries. Due to the nature of these products and the maturity level of the markets involved, a longer time frame is essential to reasonably capture the expected cash flows and the time needed to reach commercial readiness and registration milestones. Projected range period used: 8-18 years.

Rizobacter CGU: If, as of June 30, 2025, the market share used in the value-in-use calculation for Rizobacter’s CGU had been 5% lower, the post-tax discount rate applied to the cash flow projections had been 2% higher, and the terminal growth rate had been 0.5% lower than management’s estimates, the Group would have been required to recognize an impairment loss of $24.7 million against the carrying amount of goodwill.

Bioceres Crops CGU: had the market share used in the value-in-use calculation as of June 30, 2025 been 5% lower, and the post-tax discount rate 2% higher than management’s estimates, the Group would have been required to recognize an impairment loss of $3.5 million against the carrying amount of goodwill.

Pro Farm CGU: If the market share used in the value-in-use calculation for Pro Farm’s CGU had been 5% lower, and the post-tax discount rate applied to the cash flow projections had been 1% higher than management’s estimates as of June 30, 2025, the Group would have recognized an impairment loss of $34.4 million against the carrying amount of goodwill.

7.10.  Investment properties

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Investment properties

 

570,324

 

560,783

​

 

570,324

 

560,783

​

The book value of the investment property does not differ significantly from its fair value.

7.11.  Trade and other payables

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Trade creditors

 

87,073,151

 

108,307,192

Shareholders and other related parties (Note 17)

 

286,172

 

37,985

Trade creditors - Parent company (Note 17)

 

878,874

 

729,171

Trade creditors - Joint ventures and associates (Note 17)

 

3,625,406

 

52,888,732

Taxes

 

3,283,856

 

5,647,550

Miscellaneous

 

1,285,145

 

1,121,839

​

 

96,432,604

 

168,732,469

​

​

​

​

​

Non-current

 

  

 

  

Trade creditors

​

4,785,300

​

—

Trade creditors - Joint ventures and associates (Note 17)

​

43,696,426

​

—

​

 

48,481,726

 

—

​

The trade and other payables include debts with grain producers. These debts represent payment obligations contracted by purchase contracts, which give the producer the right to set the price at any time between the delivery date and a future date. Those debts that are not fixed at closing are valued at their fair value and debts with a price set by the producer at their amortized cost.

7.12.  Borrowings

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current

​

​

​

​

Bank borrowings

 

93,752,214

 

91,816,134

Corporate bonds

 

25,265,276

 

42,035,925

Trust debt securities

 

710,636

 

2,895,139

​

 

119,728,126

 

136,747,198

Non-current

 

​

 

​

Bank borrowings

 

12,271,490

 

15,316,612

Corporate bonds

 

25,926,536

 

25,071,823

Trust debt securities

​

—

​

1,716,447

​

 

38,198,026

 

42,104,882

​

The Group has a pre-approved financing program authorized by the Argentine National Securities Commission (Comisión Nacional de Valores – CNV), which allows for the issuance of public corporate bonds for up to $200 million. As of June 30, 2025, the Group had utilized $51 million under this program, with $149 million remaining available for future use. The facility remains fully discretionary and may be utilized as needed by the Group.

​

In January 2025, we completed a $20 million financing agreement with Coöperatieve Rabobank U.A. (“Rabobank”) The capital will be repaid in seven semi-annual installments between June 15, 2026, and June 15, 2029. The annual interest rate is Term SOFR plus a margin ranging from 5.15% to 6.15%, with interest payable semi-annually at the end of each interest period.

​

As a result of market conditions described in Note 2, our performance indicators were affected, leading us to exceed the thresholds established in Rabobank’s agreement for both the Net Financial Debt to EBITDA ratio and the Current Liquidity ratio. However, on September 5, 2025, we reached a waiver and amendment agreement under which Rabobank agreed to waive the breach of these ratios for the fiscal year ended June 30, 2025. Nevertheless, since the waiver was granted after the closing date of these financial statements, we are unable to demonstrate, as of June 30, 2025, an unconditional right to defer settlement of the liability for at least twelve months. Accordingly, we have reclassified the loan as a current liability.

​

In addition to the waiver, the amendment sets forth the following key financial provisions that our subsidiary, Rizobacter, is required to comply with: (i) new progressive limits for the Net Financial Debt to EBITDA ratio, starting at 6.00x as of September 30, 2025, and gradually decreasing to 2.75x by September 30, 2027; (ii) a maximum gross financial debt cap, ranging between USD 105 million and USD 130 million on a quarterly basis; (iii) a restriction on granting new intercompany loans (financial or commercial) that exceed the amounts in effect at the time of signing the agreement, unless funds are provided by the parent company; and (iv) for the fiscal years ending in June 2026 and 2027, capital investments will be limited to maintenance purposes only.

​

The carrying value of some borrowings as of June 30, 2025 are measured at amortized cost differ from their fair value. The following fair values measured are based on discounted cash flows (Level 3) due to the use of unobservable inputs, including own credit risk.

​

​

​

​

​

​

​

​

​

​

​

​

06/30/2025

​

06/30/2024

​

​

Amortized

​

​

​

Amortized

​

​

​

    

cost

    

Fair value

    

cost

    

Fair value

Current

​

​

​

​

​

​

​

​

Bank borrowings

 

93,752,214

 

83,183,234

 

91,816,134

 

89,874,010

Corporate Bonds

 

25,265,276

 

22,529,823

 

42,035,925

 

41,492,963

​

​

​

​

​

​

​

​

​

Non-current

 

​

 

​

 

​

 

​

Bank borrowings

 

12,271,490

 

9,402,501

 

15,316,612

 

14,850,783

Corporate Bonds

 

25,926,536

 

18,732,545

 

25,071,823

 

23,845,583

​

7.13.  Secured Notes

Secured Guaranteed Notes

The Secured Guaranteed Notes due 2026 bore interest at 9.0% from the issue date through 24 months after the issue date, 13.0% from 25 through 36 months after the issue date, and 14.0% from 37 through 48 months after the issue date. Interest was payable semi-annually.

On June 18, 2025, we entered into an amendment to the Secured Guaranteed Notes pursuant to which the aggregate principal amount increases from $26,437,485 to $29,081,233, with an annual interest rate of 19%, of which 14% is payable in cash and 5% in kind. The Company is required to make scheduled amortization payments of $1,000,000 on the last business day of each calendar month and may only be repurchased in full. Had the Company repurchased it on or before August 5, 2025, a 5% “Prepayment Premium” penalty would have applied. If the repurchase occurred after that date, the penalty increased to 10%. The Prepayment Premium also applied to payments made following acceleration.

The Secured Guaranteed Notes due 2026 had no conversion rights into our ordinary shares.

The carrying value the Secured Guaranteed Notes as of June 30, 2025, are measured at amortized cost. Its fair value does not differ significantly from the carrying amount.

Secured Convertible Guaranteed Notes

The Secured Guaranteed Convertible Notes were issued for a total principal amount of $55 million. The notes had a 4- year maturity and accrued interest at an annual rate of 9%, of which 5% was payable in cash and 4% in-kind. Up to maturity, the note holders could opt to convert the outstanding principal amount into common shares of Bioceres at a strike price of $18 per share. The Company had the option to repurchase the notes voluntarily 30 months after the issue date.

On June 18, 2025, we entered into an amendment to the Secured Convertible Guaranteed Notes pursuant to which the aggregate principal amount increases from $61,652,927 to $67,868,227, and the maturity date is extended to August 31, 2027. The notes carry an annual interest rate of 15%, of which 5% is payable in cash and 10% in kind. Noteholders have now the option to convert the outstanding principal amount of their Convertible Notes into common shares of the Company at a reduced strike price of $6 per share. If the Company raises more than $10,000,000 in common equity, the strike price resets to the lesser of (1) the then-applicable strike price or (2) the price per share at which the new shares are issued (or the weighted average price per share, if issued at varying prices). The Company may voluntarily repurchase the Convertible Notes; however, it must pay either a “Prepayment Premium Fee” or an “Equity Option Fee.” If the repurchase occurs on or before August 31, 2025, a 5% prepayment penalty applies. If the repurchase had occurred on or before August 31, 2025, a 5% prepayment penalty would have applied. If repurchased between September 1 and prior to October 1, 2025, the penalty would have increased to 7%. For repurchases on or after October 1, 2025, the applicable fee would be the full Equity Option Fee. Additionally, either the Prepayment Premium Fee or the Equity Option Fee will apply in the event of payments made following acceleration.

In accordance with the terms of the amendments, certain members of the Board of Directors were nominated by the noteholders of the Secured Convertible Guaranteed Notes. For as long as the Notes remain outstanding, they will have the right to nominate members to the Board of Directors. Accordingly, as of June 30, 2025, the outstanding balance is reported as amounts payable to related parties (see Note 17). Subsequently, both directors nominated by the noteholders resigned from the Company’s Board in connection with the delivery of a reservation of rights letter sent by Jasper Lake through its legal counsel.

The carrying value the Secured Guaranteed Notes as of June 30, 2025, are measured at amortized cost. Its fair value does not differ significantly from the carrying amount.

Furthermore, the Group’s financial covenants in both Secured Notes are being amended to reset the Consolidated Total Net Leverage Ratio and Interest Coverage Ratio to the following:

Consolidated Total Net Leverage Ratio

Fiscal Quarters ended March 31, 2025 and June 30, 2025: 5.00x

Fiscal Quarters ended September 30, 2025 and December 31, 2025: 4.33x

Fiscal Quarters ended March 31, 2026 through the Maturity Date: 3.75x

Interest Coverage Ratio

Fiscal Quarter ended March 31, 2025 and June 30, 2025: 1.50x

Fiscal Quarters ended September 30, 2025 and December 31, 2025: 1.75x

Fiscal Quarters ended March 31, 2026 through the Maturity Date: 2.00x

Although the financial covenants of the Notes were amended to reflect the market conditions described in Note 2, as of the end of this fiscal year, the updated ratios in the amendment have been exceeded. This is mainly due to profitability falling short of expectations, as well as the recognition of exceptional charges arising in response to the aforementioned market conditions—such as employee severance payments, higher bad debt expenses and inventory obsolescence primary due to our shift in our seed business strategy, among others. As of the date of issuance of this financial statement, the Company has not received any acceleration notice. However, as of June 30, 2025, we were unable to demonstrate an unconditional right to defer settlement of the liability for at least twelve months. Accordingly, the liability was reclassified as current for this reporting period, and a total of $4.8 million was accrued as a Prepayment Premium Fee, see Note 8.6, as described above. Discussions with the holders of the Convertible Notes are ongoing, and the Company is actively evaluating potential solutions to address this matter.

7.14.  Employee benefits and social security

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Salaries, accrued incentives, vacations and social security

 

6,108,130

 

7,192,492

Key management personnel (Note 17)

 

65,882

 

148,466

​

 

6,174,012

 

7,340,958

​

7.15.  Deferred revenue and advances from customers

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current

​

​

​

​

Advances from customers

 

4,282,668

 

3,335,740

Deferred revenue

​

—

​

587,400

​

​

4,282,668

​

3,923,140

Non-current

​

​

​

​

Advances from customers

​

—

​

52,511

Deferred revenue

​

1,436,912

​

1,872,627

​

 

1,436,912

 

1,925,138

​

7.16.  Provisions

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Provisions for contingencies

 

1,267,572

 

1,255,702

​

 

1,267,572

 

1,255,702

​

The Group has recognized a provision for probable administrative, judicial, and out-of-court proceedings that may arise in the ordinary course of business. This provision is based on a prudent approach, informed by professional legal advice and Management’s best estimate of the amount of these claims. These claims are not expected to have a material impact on the Group’s operating results, cash flows, or financial position.

There are no expected reimbursements related to the provisions.

The roll forward of the provision is in Note 7.17.

In order to assess the need for provisions and disclosures in its consolidated financial statements, Management considers the following factors: (i) nature of the claim and potential level of damages in the jurisdiction in which the claim has been brought; (ii) the progress of the eventual case; (iii) the opinions or views of tax and legal advisers; (iv) experience in similar cases; and (v) any decision of the Group`s management as to how it will respond to the eventual claim.

Due to the lack of precedent in similar cases, Management believes there is insufficient objective evidence to reliably determine the timing of any potential cash outflows. Nevertheless, the provision has been classified under current or non-current liabilities, applying a prudent criterion based on Management’s judgment.

7.17.  Changes in allowances and provisions

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Currency

​

​

​

​

​

​

​

​

Uses and

​

conversion

​

​

Item

    

06/30/2024

    

Additions

    

reversals

    

difference

    

06/30/2025

DEDUCTED FROM ASSETS

 

  

 

  

 

  

 

  

 

  

​

 

  

 

  

 

  

 

  

 

  

Allowance for impairment of trade debtors

 

(7,050,280)

 

(7,123,716)

 

—

 

50,533

 

(14,123,463)

Allowance for obsolescence

 

(3,087,563)

 

(1,547,723)

 

1,158,036

 

(29,204)

 

(3,506,454)

Total deducted from assets

 

(10,137,843)

 

(8,671,439)

 

1,158,036

 

21,329

 

(17,629,917)

​

 

​

 

​

 

​

 

​

 

​

INCLUDED IN LIABILITIES

 

​

 

​

 

​

 

​

 

​

Provisions for contingencies

 

(1,255,702)

 

(335,773)

 

309,793

 

14,110

 

(1,267,572)

Total included in liabilities

 

(1,255,702)

 

(335,773)

 

309,793

 

14,110

 

(1,267,572)

Total

 

(11,393,545)

 

(9,007,212)

 

1,467,829

 

35,439

 

(18,897,489)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Additions

​

​

​

Currency

​

​

​

​

​

​

​

​

from business

​

Uses and

​

conversion

​

​

Item

    

06/30/2023

    

Additions

    

combination

    

reversals

    

difference

    

06/30/2024

DEDUCTED FROM ASSETS

 

  

 

  

 

  

 

  

 

  

 

  

​

 

  

 

  

 

  

 

  

 

  

 

  

Allowance for impairment of trade debtors

 

(7,425,604)

 

(753,428)

 

—

 

777,558

 

351,194

 

(7,050,280)

Allowance for obsolescence

 

(2,492,499)

 

(586,515)

 

—

 

69,582

 

(78,131)

 

(3,087,563)

Total deducted from assets

 

(9,918,103)

 

(1,339,943)

 

—

 

847,140

 

273,063

 

(10,137,843)

​

 

​

 

​

 

​

 

​

 

​

 

​

INCLUDED IN LIABILITIES

 

​

 

​

 

​

 

​

 

​

 

​

Provisions for contingencies

 

(891,769)

 

(367,126)

 

(355,898)

 

393,073

 

(33,982)

 

(1,255,702)

Total included in liabilities

 

(891,769)

 

(367,126)

 

(355,898)

 

393,073

 

(33,982)

 

(1,255,702)

Total

 

(10,809,872)

 

(1,707,069)

 

(355,898)

 

1,240,213

 

239,081

 

(11,393,545)

​
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
 12 Months Ended
Jun. 30, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME  
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

8.    INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

8.1.  Revenue from contracts with customers

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Sale of goods and services

 

318,498,299

 

443,554,101

 

385,295,414

Royalties

 

1,414,864

 

986,602

 

1,247,567

Right of use licenses

​

13,430,824

​

20,287,845

​

32,903,458

​

 

333,343,987

 

464,828,548

 

419,446,439

​

Transactions of sales of goods and services with joint ventures and with shareholders and other related parties are reported in Note 17.

8.2.  Cost of sales

​

​

​

​

​

​

​

​

Item

    

06/30/2025

    

06/30/2024

    

06/30/2023

Inventories as of the beginning of the year

 

110,913,884

 

111,990,145

 

78,759,610

Business combination

​

—

​

4,031,412

​

11,182,602

Purchases of the year

 

149,950,181

 

249,648,267

 

233,471,036

Production costs

 

25,177,920

 

24,672,636

 

23,227,844

Foreign currency translation

 

382,092

 

(1,206,764)

 

806,106

Subtotal

 

286,424,077

 

389,135,696

 

347,447,198

Inventories as of the end of the year (*)

 

(82,999,205)

 

(110,913,884)

 

(111,990,145)

Cost of sales

 

203,424,872

 

278,221,812

 

235,457,053

(*) Net of agricultural products.

8.3.  R&D classified by nature

​

​

​

​

​

​

​

​

​

    

Research

    

Research

    

Research

​

​

and

​

and

​

and

​

 

development

 

development

 

development

​

 

expenses

 

expenses

 

expenses

Item

 

06/30/2025

    

06/30/2024

    

06/30/2023

Amortization of intangible assets

 

5,079,962

 

5,923,389

 

4,804,768

Analysis and storage

​

—

​

5,302

​

52,660

Commissions and royalties

 

14,179

 

—

 

16,257

Import and export expenses

 

—

 

—

 

855

Depreciation of property, plant and equipment

​

767,731

​

618,627

​

577,785

Freight and haulage

 

2,025

 

30,450

 

17,429

Employee benefits and social securities

 

4,032,386

 

4,727,340

 

4,530,533

Maintenance

 

253,581

 

314,721

 

452,449

Energy and fuel

 

5,576

 

8,101

 

111,481

Supplies and materials

 

2,589,371

 

2,256,748

 

2,924,994

Mobility and travel

 

141,271

 

205,572

 

243,865

Share-based incentives

​

217,494

​

510,162

​

136,754

Publicity and advertising

 

—

 

23,383

 

—

Professional fees and outsourced services

​

1,328,301

​

1,265,765

​

660,887

Professional fees related parties

 

90,533

 

256,877

 

542,551

Office supplies

​

247,425

​

688,969

​

93,623

Information technology expenses

​

40,286

​

29,013

​

31,356

Insurance

 

49,343

 

48,872

 

78,673

Depreciation of leased assets

​

54,505

​

—

​

68,321

Miscellaneous

 

853

 

269,750

 

74

Total

 

14,914,822

 

17,183,041

 

15,345,315

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

R&D capitalized (Note 7.8)

 

8,614,448

 

11,855,766

 

10,753,047

R&D profit and loss

 

14,914,822

 

17,183,041

 

15,345,315

Total

 

23,529,270

 

29,038,807

 

26,098,362

​

8.4.  Expenses classified by nature and function

​

​

​

​

​

​

​

​

​

    

​

    

Selling, general 

    

​

​

​

​

​

and 

​

​

​

​

​

​

administrative 

​

Total

Item

​

Production costs

​

expenses

​

06/30/2025

Amortization of intangible assets

 

351,240

 

5,723,529

 

6,074,769

Analysis and storage

​

—

​

14,744

​

14,744

Commissions and royalties

 

835,082

 

1,989,880

 

2,824,962

Import and export expenses

 

—

 

826,942

 

826,942

Depreciation of property, plant and equipment

 

2,861,812

 

2,361,266

 

5,223,078

Depreciation of leased assets

 

2,477,334

 

2,504,864

 

4,982,198

Impairment of receivables

 

—

 

7,123,716

 

7,123,716

Freight and haulage

 

1,003,986

 

11,367,204

 

12,371,190

Employee benefits and social securities

 

9,899,884

 

43,439,612

 

53,339,496

Maintenance

 

2,640,232

 

2,793,293

 

5,433,525

Energy and fuel

 

658,621

 

106,846

 

765,467

Supplies and materials

 

586,696

 

2,678,691

 

3,265,387

Mobility and travel

 

113,676

 

3,775,315

 

3,888,991

Publicity and advertising

 

—

 

4,509,183

 

4,509,183

Contingencies

 

84,567

 

251,206

 

335,773

Share-based incentives

 

315,965

 

3,853,229

 

4,169,194

Professional fees and outsourced services

 

1,199,979

 

10,142,925

 

11,342,904

Professional fees related parties

 

—

 

1,102

 

1,102

Office supplies and registrations fees

 

93,967

 

1,232,477

 

1,326,444

Insurance

 

181,595

 

2,846,208

 

3,027,803

Information technology expenses

 

39,583

 

2,931,502

 

2,971,085

Obsolescence

 

1,547,723

 

—

 

1,547,723

Taxes

 

260,091

 

12,271,870

 

12,531,961

Miscellaneous

 

25,887

 

367,968

 

393,855

Total

 

25,177,920

 

123,113,572

 

148,291,492

​

​

​

​

​

​

​

​

​

    

​

    

Selling,

    

​

​

 

​

 

general and

 

​

​

​

Production

 

administrative

​

Total

Item

​

costs

 

expenses

​

06/30/2024

Amortization of intangible assets

 

239,545

 

5,950,173

 

6,189,718

Analysis and storage

​

598

​

160,133

​

160,731

Commissions and royalties

 

217,000

 

1,745,169

 

1,962,169

Import and export expenses

 

147,392

 

734,026

 

881,418

Depreciation of property, plant and equipment

 

3,018,014

 

2,126,608

 

5,144,622

Depreciation of leased assets

 

1,312,849

 

2,106,107

 

3,418,956

Impairment of receivables

 

—

 

753,428

 

753,428

Freight and haulage

 

927,910

 

11,831,050

 

12,758,960

Employee benefits and social securities

 

10,015,691

 

38,253,407

 

48,269,098

Maintenance

 

2,134,116

 

2,558,352

 

4,692,468

Energy and fuel

 

997,066

 

514,422

 

1,511,488

Supplies and materials

 

1,031,386

 

3,520,386

 

4,551,772

Mobility and travel

 

143,046

 

4,250,764

 

4,393,810

Publicity and advertising

 

233

 

4,985,955

 

4,986,188

Contingencies

 

66,682

 

300,444

 

367,126

Share-based incentives

 

1,111,919

 

12,512,804

 

13,624,723

Professional fees and outsourced services

 

1,960,315

 

8,759,807

 

10,720,122

Professional fees related parties

 

—

 

225,950

 

225,950

Office supplies and registrations fees

 

242,790

 

1,601,554

 

1,844,344

Insurance

 

199,109

 

2,117,158

 

2,316,267

Information technology expenses

 

35,526

 

3,692,227

 

3,727,753

Obsolescence

 

581,804

 

4,711

 

586,515

Taxes

 

285,791

 

14,184,503

 

14,470,294

Miscellaneous

 

3,854

 

801,772

 

805,626

Total

 

24,672,636

 

123,690,910

 

148,363,546

​

​

​

​

​

​

​

​

​

    

​

    

Selling,

    

​

​

 

​

 

general and

 

​

​

​

Production

 

administrative

​

Total

Item

​

costs

 

expenses

​

06/30/2023

Amortization of intangible assets

 

173,032

 

6,013,633

 

6,186,665

Analysis and storage

 

4,496

 

700,671

 

705,167

Commissions and royalties

 

127,771

 

1,396,750

 

1,524,521

Import and export expenses

 

150,402

 

794,561

 

944,963

Depreciation of property, plant and equipment

 

2,161,236

 

2,094,253

 

4,255,489

Depreciation of leased assets

 

468,524

 

3,029,049

 

3,497,573

Impairment of receivables

 

—

 

1,327,385

 

1,327,385

Freight and haulage

 

2,427,296

 

9,645,962

 

12,073,258

Employee benefits and social securities

 

9,973,301

 

38,030,033

 

48,003,334

Maintenance

 

1,195,111

 

2,067,672

 

3,262,783

Energy and fuel

​

967,412

 

397,305

 

1,364,717

Supplies and materials

​

1,075,319

 

1,047,720

 

2,123,039

Mobility and travel

 

90,848

 

4,140,153

 

4,231,001

Publicity and advertising

 

2,528

 

5,668,569

 

5,671,097

Contingencies

 

—

 

221,008

 

221,008

Share-based incentives

 

—

 

3,278,354

 

3,278,354

Professional fees and outsourced services

 

2,629,567

 

13,498,757

 

16,128,324

Professional fees related parties

 

—

 

277,137

 

277,137

Office supplies and registrations fees

 

229,500

 

833,430

 

1,062,930

Insurance

 

230,388

 

3,006,387

 

3,236,775

Information technology expenses

​

11,556

 

3,087,945

 

3,099,501

Obsolescence

 

1,012,788

 

53,989

 

1,066,777

Taxes

 

255,227

 

11,533,391

 

11,788,618

Miscellaneous

 

41,542

 

858,633

 

900,175

Total

 

23,227,844

 

113,002,747

 

136,230,591

​

8.5.  Other income or expenses, net

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Net result from commercialization of agricultural products

 

(1,890,110)

 

(3,560,703)

 

174,122

Expenses recovery

 

6,808

 

336,815

 

79,274

Result of intangible sales

​

7,751,311

​

—

​

—

Gain from a bargain purchase (Note 6)

​

—

​

1,032,327

​

—

Others

 

907,961

 

693,006

 

831,496

​

 

6,775,970

 

(1,498,555)

 

1,084,892

​

On March 28, 2025, we agree to transfer all rights, licenses, and materials containing or pertaining to the Soy ANF trait and pay $750,000 to a Arcadia Biosciences Inc in exchange for (i) RG and OX Wheat Patents and RS exclusive rights; (ii) the cancellation of all Royalty Payments, which included 25% of the Net Wheat Technology Licensing Revenues and 6% of the Net HB4 Soybean Revenues up to $10 million; and (iii) the release from any Performance Benchmark Obligations related to the RG, OX, and RS Varieties which amounted to $8.1 million. This transaction resulted in the accounting of a gain from the exchange of intangible assets amounting to $7.5 million.

8.6.  Finance results

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Financial costs

    

​

​

​

​

​

Interest expenses with the Parent (Note 17)

 

—

​

(45,852)

​

(462,575)

Interest expenses

 

(25,629,885)

​

(24,078,901)

​

(20,767,168)

Financial commissions

 

(3,208,933)

​

(2,746,945)

​

(2,558,342)

​

 

(28,838,818)

​

(26,871,698)

​

(23,788,085)

​

​

​

​

​

​

​

Other financial results

​

​

​

​

​

​

Exchange differences generated by assets

 

(11,137,132)

​

(15,750,105)

​

(20,410,188)

Exchange differences generated by liabilities

 

4,083,222

​

19,166,100

​

10,890,789

Changes in fair value of financial assets or liabilities and other financial results

 

(14,982,282)

​

(13,026,967)

​

(2,209,036)

Prepayment premium fee

​

(4,870,021)

​

—

​

—

Net gain of inflation effect on monetary items

​

409,356

​

1,697,345

​

438,502

​

​

(26,496,857)

​

(7,913,627)

​

(11,289,933)

​
v3.25.3
TAXATION
 12 Months Ended
Jun. 30, 2025
TAXATION  
TAXATION

9.    TAXATION

The balances of income tax and minimum presumed income tax recoverable and payable are as follows:

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current assets

 

  

 

  

Income tax

 

1,864,817

 

655,691

​

 

1,864,817

 

655,691

Non-current assets

 

​

 

​

Income tax

 

17,995

 

10,889

​

 

17,995

 

10,889

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Liabilities

 

  

 

  

Income tax

 

452,800

 

4,825,271

​

 

452,800

 

4,825,271

​

The roll forward of net deferred tax as of June 30, 2025 and 2024 is as follows:

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Beginning of the period deferred tax

​

(25,296,931)

​

(28,472,383)

Additions for business combination

​

—

​

(996,824)

Charge for the period

​

134,770

​

5,115,586

Conversion difference

​

(43,779)

​

(943,310)

Total net deferred tax

​

(25,205,940)

​

(25,296,931)

​

The roll forward of deferred tax assets and liabilities as of June 30, 2025 and 2024 are as follows:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Income

​

​

​

​

​

​

Balance

​

tax

​

Conversion

​

Balance

Deferred tax assets

    

06/30/2024

    

provision

    

difference

    

30/06/2025

Tax Loss-Carry Forward

 

21,582,404

 

31,609

 

(88,088)

 

21,525,925

Changes in fair value of financial assets or liabilities

 

875

 

—

 

(211)

 

664

Trade receivables

 

437,352

 

572,129

 

(362)

 

1,009,119

Allowances

 

447,526

 

463,297

 

6,729

 

917,552

Royalties

 

764,891

 

(18,311)

 

(2,189)

 

744,391

Others

 

2,750,935

 

(2,201,952)

 

(63,039)

 

485,944

Total deferred tax assets

 

25,983,983

 

(1,153,228)

 

(147,160)

 

24,683,595

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Income

​

​

​

​

​

​

Balance

​

tax

​

Conversion

​

Balance

Deferred tax liabilities

    

06/30/2024

    

provision

    

difference

    

30/06/2025

Intangible assets

 

(28,312,803)

​

62,914

 

41,870

 

(28,208,019)

Property, plant and equipment depreciation

 

(14,609,276)

​

(703,042)

 

(2,410)

 

(15,314,728)

Inflation tax adjustment

 

(162,915)

​

70,804

 

65,303

 

(26,808)

Inventories

 

(7,560,403)

​

1,429,429

 

—

 

(6,130,974)

Others financial assets

 

(460,306)

​

436,364

 

—

 

(23,942)

Right-of-use leased asset

 

(190,086)

​

10,505

 

(1,382)

 

(180,963)

Others

 

14,875

​

(18,976)

 

—

 

(4,101)

Total deferred tax liabilities

 

(51,280,914)

​

1,287,998

 

103,381

 

(49,889,535)

​

​

​

​

​

​

​

​

​

Net deferred tax

 

(25,296,931)

​

134,770

 

(43,779)

 

(25,205,940)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Additions

​

Income

​

​

​

​

​

​

Balance

​

for business

​

tax

​

Conversion

​

Balance

Deferred tax assets

    

06/30/2023

    

combination

    

provision

    

difference

    

30/06/2024

Tax Loss-Carry Forward

 

16,701,783

 

—

 

5,655,758

 

(775,137)

 

21,582,404

Changes in fair value of financial assets or liabilities

 

3,107

 

—

 

—

 

(2,232)

 

875

Trade receivables

 

354,741

 

—

 

212,688

 

(130,077)

 

437,352

Allowances

 

796,606

 

—

 

(297,513)

 

(51,567)

 

447,526

Royalties

 

723,083

 

—

 

48,310

 

(6,502)

 

764,891

Others

 

4,210,435

 

765,384

 

(2,094,736)

 

(130,148)

 

2,750,935

Total deferred tax assets

 

22,789,755

 

765,384

 

3,524,507

 

(1,095,663)

 

25,983,983

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

 

​

​

​

 

​

 

​

​

​

​

 

Additions

​

Income

​

​

​

​

​

​

Balance

 

for business

​

tax

​

Conversion

​

Balance

Deferred tax liabilities

    

06/30/2023

    

combination

    

provision

    

difference

    

30/06/2024

Intangible assets

 

(28,798,967)

 

(495,346)

​

867,747

 

113,763

 

(28,312,803)

Property, plant and equipment depreciation

 

(13,620,151)

 

(211,136)

​

(784,369)

 

6,380

 

(14,609,276)

Inflation tax adjustment

 

(566,759)

 

—

​

386,486

 

17,358

 

(162,915)

Inventories

 

(5,979,778)

 

(940,231)

​

(640,394)

 

—

 

(7,560,403)

Others financial assets

 

(2,150,406)

 

—

​

1,690,100

 

—

 

(460,306)

Right-of-use leased asset

 

(120,440)

 

(115,495)

​

30,997

 

14,852

 

(190,086)

Others

 

(25,637)

 

—

​

40,512

 

—

 

14,875

Total deferred tax liabilities

 

(51,262,138)

 

(1,762,208)

​

1,591,079

 

152,353

 

(51,280,914)

​

​

​

​

​

​

​

​

​

​

​

Net deferred tax

 

(28,472,383)

 

(996,824)

​

5,115,586

 

(943,310)

 

(25,296,931)

​

Principal statutory taxes rates in the countries where the Group operates for all of the years presented are:

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Current tax expense

 

(1,408,386)

 

(8,894,201)

 

(1,311,505)

Deferred tax

 

134,770

​

5,115,586

 

2,380,157

Total

 

(1,273,616)

 

(3,778,615)

 

1,068,652

​

The tax on the Group’s profit before tax differs from the theoretical amount that would arise using the weighted average tax rate applicable to profits of the consolidated entities as follows:

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Earning before income tax-rate

​

(57,571,637)

​

11,067,598

​

19,105,947

Income tax expense by applying tax rate in force in the respective countries

 

13,417,515

 

(2,532,953)

​

1,331,544

Share of profit or loss of subsidiaries, joint ventures and associates

 

(294,638)

 

1,371,636

​

241,301

Stock options charge

 

(167,601)

 

(1,351,831)

​

(558,026)

Non-deductible expenses

 

(4,027,734)

 

(1,468,643)

​

(371,316)

Tax inflation adjustment

​

3,211,529

​

8,788,533

​

7,920,895

Result of inflation effect on monetary items and other finance results

​

(1,391,617)

​

(8,999,710)

​

(8,120,822)

Derecognition of tax loss carryforwards

​

(10,935,018)

​

—

​

—

Others

​

(1,086,052)

​

414,353

​

625,076

Income tax expenses

 

(1,273,616)

 

(3,778,615)

​

1,068,652

​

Derecognition of tax loss carryforwards totaling $10.9 million across BCS Holding Inc. ($2.4M), RASA Holding LLC ($1.5M), Bioceres Crops S.A. ($0.4M), Bioceres Semillas ($4.5M), and Bioceres Crops do Brasil Ltda. ($2.2M), primarily due to a shift in the HB4 program’s business model affecting the allocation of taxable profits.

The income tax expense was calculated by applying the tax rate in force in the respective countries, as follows:

​

​

​

​

​

​

​

​

​

​

June 30, 2025

​

​

Earnings

​

Weight

​

​

​

​

before 

​

average 

​

​

​

​

income tax-

​

applicable tax 

​

​

Tax jurisdiction

    

rate

    

rate

    

Income tax 

Low or null taxation jurisdictions

 

(9,187,121)

 

0.0

%  

—

Profit-making entities

 

—

 

—

​

—

Loss-making entities

 

(48,384,516)

 

27.8

%  

13,417,515

​

 

(57,571,637)

​

​

 

13,417,515

​

​

​

​

​

​

​

​

​

​

June 30, 2024

​

    

Earnings

    

Weight

    

​

​

​

before 

​

average 

​

​

​

​

income tax-

​

applicable tax 

​

​

Tax jurisdiction

    

rate

    

rate

    

Income tax 

Low or null taxation jurisdictions

 

10,464,257

 

0.0

%  

—

Profit-making entities

 

30,435,214

 

34.7

%  

(10,560,379)

Loss-making entities

 

(29,831,873)

 

26.9

%  

8,027,426

​

 

11,067,598

​

​

 

(2,532,953)

​

​

​

​

​

​

​

​

​

​

June 30, 2023

​

    

Earnings 

    

Weight

    

​

​

​

before 

​

average 

​

​

​

​

income tax-

​

applicable tax 

​

Income 

Tax jurisdiction

    

rate

    

rate

    

tax

Low or null taxation jurisdictions

 

29,696,082

 

0.0

%  

—

Profit-making entities

 

10,484,562

 

34.1

%  

(3,577,918)

Loss-making entities

 

(21,074,697)

 

23.3

%  

4,909,462

​

 

19,105,947

​

​

 

1,331,544

​

The charge for income tax charged directly to profit or loss and the amount and expiry date of carry forward tax losses as of June 30, 2025 are as follows:

​

​

​

​

​

​

​

​

​

​

​

​

Tax-Loss Carry

​

​

​

​

​

​

 forward applying

​

​

​

​

​

​

tax rate in force

​

​

​

​

Tax-Loss Carry

​

in the respective

​

​

Tax jurisdiction

    

 forward

    

countries

    

Expiration

United States of America

 

69,459,595

 

14,586,515

 

—

Brazil

 

13,624,448

 

4,632,313

 

—

Argentina

​

213,252

​

53,313

​

2029

Argentina

 

6,467,278

 

2,033,203

 

2030

France

 

882,319

 

220,581

 

—

Total

 

90,646,892

 

21,525,925

 

​

​

The amount of tax losses for the fiscal year ended on June 30, 2025 is an estimate of the amount to be presented in the tax return.

There is an inherent material uncertainty related to management’s estimation of the ability of the Group to use the deferred tax assets (both carryforward of unused tax losses and deductible temporary differences) and the credit of minimum presumed income tax because their future utilization depends on the generation of enough future taxable income by the entities within the Group during the periods in which those temporary differences are deductible or when the unused tax losses can be used.

Based on the projections of future taxable income for the periods in which the deferred tax assets are deductible, the Group’s management estimates that, except for the part of deferred tax asset that were unrecognized (tax loss carry forward for USD 10.9 million as of June 30, 2025), it is probable that the entities within the Group can utilize those deferred tax assets, which depends, among other factors, on the success of the current projects of agricultural biotechnology, the future market price of commodities and the market share of the entities within the Group.

The estimates of management about the demonstrability of the recognition criteria for these deferred tax assets and their subsequent recoverability represent the best estimate that can be made based on all the available evidence, existing facts and circumstances and the use of reasonable and supportable assumptions in the projections of future taxable income. Therefore, the Consolidated financial statements do not include adjustments that could result if the entities within the Group would not be able to recover the deferred tax assets through the generation of enough future taxable income.
v3.25.3
EARNING PER SHARE
 12 Months Ended
Jun. 30, 2025
EARNING PER SHARE  
EARNING PER SHARE

10.    EARNING PER SHARE

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Numerator

 

  

 

  

 

  

Profit/ (Loss) for the year (basic EPS)

 

(55,416,054)

​

4,275,688

​

18,779,876

Profit/ (Loss) for the year (diluted EPS)

 

(55,416,054)

​

4,275,688

​

18,779,876

Denominator

 

​

 

​

 

​

Weighted average number of shares (basic EPS)

 

63,228,240

​

62,840,129

​

62,146,082

Weighted average number of shares (diluted EPS)

 

63,228,240

​

63,485,432

​

63,185,508

​

​

​

​

​

​

​

Basic profit/ (loss) attributable to ordinary equity holders of the parent

​

(0.8764)

​

0.0680

​

0.3022

Diluted profit/ (loss) attributable to ordinary equity holders of the parent

 

(0.8764)

​

0.0673

​

0.2972

​

For the year ended June 30, 2025, diluted earnings per share have not been presented, as the Group reported a net loss and the inclusion of potential dilutive shares would have resulted in an anti-dilutive effect.

For the year ended June 30, 2024 and 2023, diluted earnings per share was calculated by adjusting the weighted average number of shares outstanding to assume conversion of all dilutive potential shares. The Group had two categories of dilutive potential shares, share-based incentives and convertible notes.

The stock options were included in the diluted EPS calculation for the year ended June 30, 2024 and 2023 only for the tranches in which the average market price of ordinary shares during the periods was higher than the assumed proceeds per option.

Convertible notes outstanding were not included in the diluted EPS calculations for the year ended June 30, 2024 and 2023 because the interest (net of tax and other changes in income or expense) per ordinary share obtainable on conversion exceeds basic earnings per share.

v3.25.3
INFORMATION ABOUT COMPONENTS OF EQUITY
 12 Months Ended
Jun. 30, 2025
INFORMATION ABOUT COMPONENTS OF EQUITY  
INFORMATION ABOUT COMPONENTS OF EQUITY

11.   INFORMATION ABOUT COMPONENTS OF EQUITY

Capital issued

As of June 30, 2025, we had, (i) 100,000,000 ordinary shares ($0.0001 par value) authorized, (ii) 63,228,239 ordinary shares issued and outstanding, (iii) 1,000,000 preference shares ($0.0001 par value) authorized, (iv) no preference shares issued and outstanding, (v) 3,402,744 ordinary shares reserved for our equity compensation plans. Of the total issued shares, we have repurchased 2,402,692 shares of our own.

Holders of the ordinary shares are entitled to one vote for each ordinary share.

Convertible notes

Convertibles notes were classified as compound instruments, a non-derivative financial instrument that contains both a liability and an equity component. The equity consideration was included in the “Convertible instruments” column. See Note 7.13.

Non-controlling interests

The subsidiaries whose non-controlling interest is significant as of June 30, 2025 and 2024 is:

​

​

​

​

​

​

​

Name

    

06/30/2025

    

06/30/2024

​

Rizobacter Argentina S.A.

​

20

%  

20

%

Insumos Agroquimicos S.A.

​

38.68

%

38.68

%

​

Below is a detail of the summarized financial information of Rizobacter and Insuagro, prepared in accordance with IFRS, and modified due to fair value adjustments at the acquisition date and differences in accounting policies. The information is presented prior to eliminations between that subsidiary and other Group companies.

Rizobacter

​

Summary financial statements:

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current assets

 

198,279,028

 

345,561,483

Non-current assets

 

197,805,099

 

98,157,355

Total assets

 

396,084,127

 

443,718,838

​

​

​

​

​

Current liabilities

 

182,516,237

 

258,332,709

Non-current liabilities

 

121,291,077

 

69,831,217

Total liabilities

 

303,807,314

 

328,163,926

​

​

​

​

​

Equity attributable to controlling interest

 

92,276,497

 

115,554,674

Equity attributable to non-controlling interest

 

316

 

238

Total equity

 

92,276,813

 

115,554,912

​

​

​

​

​

Total liabilities and equity

 

396,084,127

 

443,718,838

​

Summary statements of comprehensive income or loss

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Revenues

 

197,827,605

​

303,870,411

​

288,880,411

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

26,388

​

(2,468,693)

​

(3,199,885)

Cost of sales

​

(123,358,412)

​

(194,869,433)

​

(178,970,954)

Gross margin

 

74,495,581

​

106,532,285

​

106,709,572

​

​

​

​

​

​

​

Research and development expenses

 

(3,123,919)

​

(3,341,318)

​

(3,851,144)

Selling, general and administrative expenses

 

(64,711,783)

​

(65,215,877)

​

(68,580,834)

Share of profit or loss of joint ventures and associates

 

(1,807,263)

​

716,168

​

222,364

Other income

 

(759,008)

​

(947,068)

​

361,639

Operating profit

 

4,093,608

​

37,744,190

​

34,861,597

​

​

​

​

​

​

​

Financial results

 

(14,078,506)

​

(14,275,961)

​

(25,356,667)

Profit before taxes

 

(9,984,898)

​

23,468,229

​

9,504,930

​

​

​

​

​

​

​

Income tax expense

 

1,145,775

​

(8,216,712)

​

(3,064,006)

Result for the year

 

(8,839,123)

​

15,251,517

​

6,440,924

​

​

​

​

​

​

​

Foreign exchange differences on translation of foreign operations

 

(517,387)

​

(1,495,976)

​

1,075,805

Revaluation of property, plant and equipment, net of tax

 

—

​

—

​

(1,435,739)

Total comprehensive result

 

(9,356,510)

​

13,755,541

​

6,080,990

​

There were no dividends paid to Rizobacter non-controlling interest (NCI) in the years ended June 30, 2025, 2024 and 2023.

Insuagro

​

Summary financial statements:

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current assets

 

44,995,363

 

48,088,212

Non-current assets

 

4,982,874

 

5,253,148

Total assets

 

49,978,237

 

53,341,360

​

​

​

​

​

Current liabilities

 

43,934,269

 

45,049,873

Non-current liabilities

 

98,071

 

293,858

Total liabilities

 

44,032,340

 

45,343,731

​

​

​

​

​

Total equity

 

5,945,897

 

7,997,629

​

​

​

​

​

Total liabilities and equity

 

49,978,237

 

53,341,360

​

Summary statements of comprehensive income or loss

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Revenues

​

40,926,498

​

57,959,538

​

55,710,643

Cost of sales

​

(31,554,081)

​

(44,575,216)

​

(42,765,656)

Gross margin

​

9,372,417

​

13,384,322

​

12,944,987

​

​

​

​

​

​

​

Selling, general and administrative expenses

​

(9,517,827)

​

(9,360,140)

​

(7,931,425)

Other income or expenses, net

​

16,314

​

(9,723)

​

9,833

Operating profit

​

(129,096)

​

4,014,459

​

5,023,395

​

​

​

​

​

​

​

Financial results

​

(3,055,433)

​

(3,223,411)

​

(2,403,656)

Profit/(loss) before tax

​

(3,184,529)

​

791,048

​

2,619,739

Income tax

​

1,319,072

​

(85,586)

​

(1,053,372)

Profit/(loss) for the year

​

(1,865,457)

​

705,462

​

1,566,367

​

​

​

​

​

​

​

Exchange differences on translation of foreign operations

​

—

​

—

​

—

Revaluation of property, plant and equipment, net of tax

​

—

​

—

​

(31,610)

Total comprehensive result

​

(1,865,457)

​

705,462

​

1,534,757

​
v3.25.3
CASH FLOW INFORMATION
 12 Months Ended
Jun. 30, 2025
CASH FLOW INFORMATION  
CASH FLOW INFORMATION

12.    CASH FLOW INFORMATION

Significant non-cash transactions related to investing and financing activities are as follows:

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Investment activities

​

​

​

​

​

​

Net assets acquisition by business combination

​

—

​

905,892

​

152,070,313

Exchange of intangible assets

​

6,528,899

​

—

​

—

Investment in-kind in other related parties (Note 17)

​

4,343,549

​

2,409,244

​

1,163,384

Capitalization of interest on buildings in progress

​

336,416

​

124,098

​

74,710

Reclasification from Investment properties to property, plant and equipment

​

—

​

—

​

3,589,749

Sale of Moolec Science S.A. equity investment (Note 13)

​

—

​

(900,000)

​

(133,079)

​

 

11,208,864

​

2,539,234

​

156,765,077

​

​

​

​

​

​

​

​

​

06/30/2025

    

06/30/2024

    

06/30/2023

Financing activities

 

  

 

  

 

  

Assignment of receivables with shareholders and other related parties

 

(7,886,442)

 

—

 

—

Compensation payment financed by acquisition of intangible assets

 

(1,781,507)

 

—

 

—

Capitalization of convertible notes

​

—

​

—

​

12,211,638

Purchase of own shares

​

—

​

—

​

(24,025,718)

​

 

(9,667,949)

 

—

 

(11,814,080)

​

The Group has incorporated the assets and liabilities from Natal Agro S.R.L. mentioned in Note 6 and Pro Farm Group for year ended June 30, 2024 and 2023, respectively.

​

Disclosure of changes in liabilities arising from financing activities:

​

​

​

​

​

​

​

​

​

​

​

​

Financing activities

​

    

​

    

Consideration 

    

Convertible 

    

​

​

​

Borrowings

​

for acquisition

​

notes

​

Total

As of June 30, 2022

 

145,478,637

 

12,902,790

 

12,559,071

 

170,940,498

Proceeds

 

24,817,888

 

—

 

55,000,000

 

79,817,888

Payments

 

(13,596,339)

 

(3,148,617)

 

—

 

(16,744,956)

Interest payment

 

(12,873,219)

 

—

 

(5,173,742)

 

(18,046,961)

Conversion of convertible notes

 

—

 

—

 

(9,109,516)

 

(9,109,516)

Exchange differences, currency translation differences and other financial results

 

24,483,638

 

(4,760,917)

 

21,937,333

 

41,660,054

As of June 30, 2023

 

168,310,605

 

4,993,256

 

75,213,146

 

248,517,007

​

​

​

​

​

​

​

​

​

​

​

​

Financing activities

​

​

​

​

Consideration

​

Convertible

​

​

​

    

Borrowings

    

for acquisition

    

notes

    

Total

As of June 30, 2023

 

168,310,605

​

4,993,256

​

75,213,146

​

248,517,007

Proceeds

 

135,818,247

 

—

 

—

 

135,818,247

Payments

 

(109,702,266)

 

(2,912,171)

 

—

 

(112,614,437)

Financing for assets acquisitions

​

743,279

 

727,985

 

—

 

1,471,264

Interest payment

 

(20,552,108)

 

—

 

(4,172,328)

 

(24,724,436)

Exchange differences, currency translation differences and other financial results

 

4,234,323

 

4,117,445

 

9,768,868

 

18,120,636

As of June 30, 2024

 

178,852,080

 

6,926,515

 

80,809,686

 

266,588,281

​

​

​

​

​

​

​

​

​

​

​

​

Financing activities

​

​

​

​

Consideration

​

Convertible

​

​

​

    

Borrowings

    

 for acquisition

    

 notes

    

Total

As of June 30, 2024

​

178,852,080

 

6,926,515

 

80,809,686

 

266,588,281

Proceeds

 

266,390,032

 

—

 

—

 

266,390,032

Payments

 

(285,418,914)

 

(2,035,388)

 

(1,000,000)

 

(288,454,302)

Interest payment

 

(12,616,737)

 

—

 

(6,315,826)

 

(18,932,563)

Non-cash activities

 

(6,797,045)

 

(2,870,904)

 

—

 

(9,667,949)

Prepayment Premium Fee

​

—

​

—

​

4,870,021

​

4,870,021

Exchange differences, currency translation differences and other financial results

 

17,516,736

 

138,825

 

23,906,564

 

41,562,125

As of June 30, 2025

 

157,926,152

 

2,159,048

 

102,270,445

 

262,355,645

​
v3.25.3
JOINT VENTURES AND ASSOCIATES
 12 Months Ended
Jun. 30, 2025
JOINT VENTURES AND ASSOCIATES  
JOINT VENTURES AND ASSOCIATES

13.    JOINT VENTURES AND ASSOCIATES

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Assets

​

​

​

​

Synertech Industrias S.A.

 

39,334,762

 

39,749,851

Alfalfa Technologies S.R.L.

 

36,502

 

36,502

​

​

39,371,264

​

39,786,353

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Liabilities

 

​

 

  

Trigall Genetics S.A.(i)

 

1,007,678

 

296,455

​

 

1,007,678

 

296,455

(i)

The investment in Trigall has a negative balance because the company intends to make additional contributions or cover the losses of the investment.

Changes in joint ventures investments and affiliates:

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

As of the beginning of the year

 

39,489,898

 

38,673,987

Share-based incentives

​

—

​

65,470

Sale of equity investment - Moolec Science S.A.

 

—

 

(900,000)

Reclassification of Moolec Sciense S.A.

 

—

 

(2,398,829)

Foreign currency translation

 

—

​

(238)

Share of profit or loss

 

(1,126,312)

​

4,049,508

As of the end of the year

 

38,363,586

​

39,489,898

​

Moolec Science S.A. ownership was reclassified as a marked-to-market asset (NASDAQ:MLEC). As of June 30, 2025, we own 155,364 ordinary shares, representing less than 5% of the company’s equity.

​

Share of profit or loss of joint ventures and affiliates:

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Trigall Genetics S.A.

 

(711,223)

​

326,368

​

103,703

Synertech Industrias S.A.

 

(415,089)

​

3,723,140

​

564,598

Moolec Science S.A.

​

—

​

—

​

467,714

Indrasa Biotecnología S.A.

 

—

​

—

​

62,613

​

 

(1,126,312)

​

4,049,508

​

1,198,628

​

There are no significant restrictions on the ability of the joint ventures and affiliates to transfer funds to the Group for cash dividends, or to repay loans or advances made by the Group, except for the Argentinian legal obligation to establish a legal reserve for 5% of the profit for the year until reaching 20% of the capital for Argentinian entities.

Summarized financial information prepared in accordance with International Financial Reporting Standards (“IFRS”) in relation to the joint ventures is presented below:

​

​

​

​

​

​

​

​

Trigall Genetics

Summarized balance sheet

    

06/30/2025

    

06/30/2024

Current assets

​

​

​

​

Cash and cash equivalents

 

331,201

 

450,687

Other current assets

 

5,278,565

 

6,429,065

Total current assets

 

5,609,766

 

6,879,752

​

​

​

​

​

Non-current assets

 

​

 

​

Intangible assets

 

19,019,926

 

17,122,954

Investments in joint ventures and associates

​

3,935,124

​

3,623,325

Total non-current assets

 

22,955,050

 

20,746,279

​

​

​

​

​

Current liabilities

 

​

 

​

Other current liabilities

 

1,677,894

 

1,832,719

Total current liabilities

 

1,677,894

 

1,832,719

​

​

​

​

​

Non-current liabilities

 

​

 

​

Financial liabilities

​

24,363,613

​

22,318,949

Other non- current liabilities

 

1,229,668

 

653,604

Total non-current liabilities

 

25,593,281

 

22,972,553

Net assets

 

1,293,641

 

2,820,759

​

​

​

​

​

​

​

​

​

​

Trigall Genetics

Summarized statements of comprehensive income

    

06/30/2025

    

06/30/2024

    

06/30/2023

Revenue

 

1,910,914

 

2,525,061

 

2,010,229

Finance income

 

19,011

 

—

 

—

Finance expense

 

(580,115)

 

(24,435)

 

(718,388)

Depreciation and amortization

​

(507,860)

​

(507,860)

​

(507,860)

Profit of the year

 

(61,964)

 

674,059

 

207,410

Other comprehensive income

 

—

 

—

 

(17,156)

Total comprehensive income

 

(61,964)

 

674,059

 

190,254

​

​

​

​

​

​

​

​

Synertech

Summarized balance sheet

    

06/30/2025

    

06/30/2024

Current assets

 

​

 

  

Cash and cash equivalents

 

1,346,714

 

3,086

Other current assets

 

9,081,341

 

55,960,505

Total current assets

 

10,428,055

 

55,963,591

​

​

​

​

​

Non-current assets

 

​

 

​

Property, plan and equipment

 

10,065,936

 

11,195,394

Other non- current assets

 

43,632,401

 

—

Total non-current assets

 

53,698,337

 

11,195,394

​

​

​

​

​

Current liabilities

 

​

 

​

Financial liabilities

 

21,927,582

 

19,015,285

Other current liabilities

 

6,667,724

 

8,595,232

Total current liabilities

 

28,595,306

 

27,610,517

​

​

​

​

​

Non-current liabilities

 

​

 

​

Financial liabilities

 

—

 

—

Other non- current liabilities

 

1,246,318

 

3,447,008

Total non-current liabilities

 

1,246,318

 

3,447,008

Net assets

 

34,284,768

 

36,101,460

​

​

​

​

​

​

​

​

​

​

Synertech

Summarized statements of comprehensive income

    

06/30/2025

    

06/30/2024

    

06/30/2023

Revenue

 

24,430,024

 

61,815,678

 

62,798,136

Finance income

 

(1,467,883)

 

5,608,329

 

633,741

Finance expense

 

(5,136,285)

 

(7,385,027)

 

(6,768,810)

Depreciation and amortization

 

(1,543,069)

 

(1,554,452)

 

(2,032,809)

(Loss)/Profit of the year

 

(1,816,693)

 

7,236,901

 

3,980,995

Other comprehensive (loss)/ income

 

—

 

—

 

(369,259)

Total comprehensive (loss)/income

 

(1,816,693)

 

7,236,901

 

3,611,736

​
v3.25.3
SEGMENT INFORMATION
 12 Months Ended
Jun. 30, 2025
SEGMENT INFORMATION  
SEGMENT INFORMATION

14.  SEGMENT INFORMATION

The Group is organized into three main operating segments:

Seed and integrated products

The seed and integrated products segment focuses mainly on the development and commercialization of seed technologies and products that increase yield per hectare, with a focus on the provision of seed technologies integrated with crop protection and crop nutrition products designed to control weeds, insects or diseases, to increase their quality characteristics, to improve nutritional value and other benefits. The segment focuses on the commercialization of integrated products that combine three complementary components biotechnological events, germplasm and seed treatments—in order to increase crop productivity and create value for customers. While each component can increase yield independently, through an integrated technology strategy the segment offers products that complement and integrate with each other to generate higher yields in crops.

Currently the segment generates revenue from ordinary activities through the sale of seeds, integrated product packs, royalties and licenses charged to third parties, among others.

Crop protection

The crop protection segment mainly includes the development, production and marketing of high-tech adjuvants and a full range of pest control molecules and biocontrol products. Adjuvants are used in mixtures to facilitate the application and effectiveness of active ingredients, such as insecticides, leading to better performance, reduced usage rates and lower residue levels Insecticides and fungicides are applied to control pests and significantly reduce disease during the germination period.

The segment currently generates revenue from ordinary activities through the sale of adjuvants, insecticides, fungicides and baits, among others.

Crop nutrition

The crop nutrition segment focuses mainly on the development, production and commercialization of inoculants that allow the biological fixation of nitrogen in the crops, and of fertilizers including biofertilizers and microgranulated fertilizers that optimize the productivity and yield of the crops.

Currently the segment generates income from ordinary activities through the sale of inoculants, bio-inductors, biological fertilizers and microgranulated fertilizers, among others.

The measurement principles for the Group’s segment reporting structure are based on the IFRS principles adopted in the Consolidated financial statements. Revenue generated by products and services exchanged between segments and entities within the Group are calculated based on market prices.

The following tables present information with respect to the Group´s reporting segments:

​

​

​

​

​

​

​

​

​

​

​

​

    

Seed and  

    

​

    

​

    

​

 

​

​

integrated

​

Crop

​

Crop

​

​

​

Year ended June 30, 2025

​

products

​

protection

​

nutrition

​

Consolidated

​

Revenues from contracts with customers

 

  

 

  

 

  

 

  

​

Sale of goods and services

 

60,535,026

 

181,908,584

 

76,054,689

 

318,498,299

​

Royalties

 

1,414,864

 

—

 

—

 

1,414,864

​

Right of use licenses

​

—

​

—

​

13,430,824

​

13,430,824

​

Others

 

​

 

  

 

  

 

  

​

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

1,764,863

 

—

 

—

 

1,764,863

​

Total

 

63,714,753

 

181,908,584

 

89,485,513

 

335,108,850

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(44,727,989)

 

(111,888,640)

 

(46,808,243)

 

(203,424,872)

​

Gross profit per segment

 

18,986,764

 

70,019,944

 

42,677,270

 

131,683,978

​

%  Gross margin

​

30

%  

38

%  

48

%  

39

%

​

​

​

​

​

​

​

​

​

​

​

​

    

Seed and

    

​

    

​

    

​

 

​

 

integrated

 

Crop

 

Crop

​

​

​

Year ended June 30, 2024

 

products

​

protection

​

nutrition

​

Consolidated

​

Revenues from contracts with customers

​

  

 

  

 

  

 

  

​

Sale of goods and services

​

94,457,404

 

223,538,317

 

125,558,380

 

443,554,101

​

Royalties

​

986,602

 

—

 

—

 

986,602

​

Right of use licenses

​

1,000,000

​

—

​

19,287,845

​

20,287,845

​

Others

​

​

 

  

 

  

 

  

​

Initial recognition and changes in the fair value of biological assets at the point of harvest

​

(45,746)

 

—

 

—

 

(45,746)

​

Total

​

96,398,260

 

223,538,317

 

144,846,225

 

464,782,802

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

​

(66,306,974)

 

(143,807,301)

 

(68,107,537)

 

(278,221,812)

​

Gross profit per segment

​

30,091,286

 

79,731,016

 

76,738,688

 

186,560,990

​

%  Gross margin

​

31

%

36

%

53

%

40

%

​

​

​

​

​

​

​

​

​

​

​

​

    

Seed and

    

​

    

​

    

​

 

​

 

integrated

 

Crop

 

Crop

​

​

​

Year ended June 30, 2023

 

products

​

protection

​

nutrition

​

Consolidated

​

Revenues from contracts with customers

​

​

​

​

​

​

​

​

​

Sale of goods and services

 

55,360,397

 

205,685,451

 

124,249,566

 

385,295,414

​

Royalties

 

1,247,567

 

—

 

—

 

1,247,567

​

Right of use licenses

​

—

​

—

​

32,903,458

​

32,903,458

​

Others

 

​

​

​

​

​

​

​

​

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

319,428

 

153,460

 

137,666

 

610,554

​

Total

 

56,927,392

 

205,838,911

 

157,290,690

 

420,056,993

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(31,012,687)

 

(137,529,299)

 

(66,915,067)

 

(235,457,053)

​

Gross profit per segment

 

25,914,705

 

68,309,612

 

90,375,623

 

184,599,940

​

%  Gross margin

​

46

%  

33

%  

57

%  

44

%

​

As of the current period, changes in the net realizable value of agricultural products after harvest have been excluded from segment information since those results depend on market fluctuations which are beyond the Group’s operating control. The Group has recast the comparative figures accordingly.

Revenue by similar group of products or services

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Seed and integrated products

 

61,949,890

 

96,444,006

 

56,607,964

Seed Treatments Packs

 

28,476,396

 

30,037,798

 

32,469,652

Seeds & HB4 Program

 

33,473,494

 

66,406,208

 

24,138,312

​

​

​

​

​

​

​

Crop protection

 

181,908,584

 

223,538,317

 

205,685,451

Adjuvants

 

56,028,937

 

56,634,128

 

52,978,705

Seed CP Products and Services

 

28,890,840

 

34,877,911

 

26,080,587

Other CP Products and Services

 

62,983,430

 

106,720,670

 

94,123,984

Bioprotection

​

34,005,377

​

25,305,608

​

32,502,175

​

​

​

​

​

​

​

Crop nutrition

 

89,485,513

 

144,846,225

 

157,153,024

Inoculants & Biofertilizers

 

22,445,093

 

21,943,468

 

23,621,534

Micro-beaded Fertilizers

​

56,461,771

​

88,158,727

​

90,827,714

Biostimulants

 

10,578,649

 

19,084,400

 

9,800,318

Syngenta up-front fee

​

—

​

15,659,630

​

32,903,458

​

​

​

​

​

​

​

Total revenues

​

333,343,987

​

464,828,548

​

419,446,439

​

Geographical information

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Argentina

 

231,552,406

 

346,794,376

 

288,228,267

Brazil

 

17,673,809

 

24,175,116

 

23,690,028

LATAM

 

23,900,621

 

21,952,339

 

21,044,547

North America

 

30,107,865

 

27,370,220

 

30,372,912

EMEA

​

7,920,550

​

21,320,535

​

22,014,855

ROW

 

22,188,736

 

23,215,962

 

34,095,830

Total revenues

 

333,343,987

 

464,828,548

 

419,446,439

​

​

​

​

​

​

Non-current assets

    

06/30/2025

    

06/30/2024

Argentina

​

142,743,386

​

139,245,596

Brazil

 

7,448,724

 

7,698,175

LATAM

​

856,329

​

1,162,654

North America

 

185,817,356

 

189,199,549

EMEA

 

537,302

 

44,141

ROW

 

30,508,800

 

26,279,731

Total non-current assets

 

367,911,897

​

363,629,846

​

​

​

​

​

Property, plant and equipment

​

74,575,386

​

74,573,278

Intangible assets

​

181,173,079

​

176,893,136

Goodwill

​

112,163,432

​

112,163,432

Total reportable assets

​

367,911,897

​

363,629,846

Total non-reportable assets

​

395,733,183

​

488,918,348

Total assets

​

763,645,080

​

852,548,194

​

As of the current period, geographical information is reported by main countries and regions. LATAM refers to Latin America countries, excluding Argentina and Brazil which are reported separately. North America includes United States of America and Canada. The EMEA region covers Europe, the Middle East and Africa. The Group has recast the comparative figures accordingly.
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT
 12 Months Ended
Jun. 30, 2025
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT

15.    FINANCIAL INSTRUMENTS – RISK MANAGEMENT

The Group is exposed to a variety of financial risks that arise from its activities and from its use of financial instruments. This Note provides information on the Group’s exposure to certain main risks, the Group’s objectives, policies and processes regarding the measurement and management of each risk.

The Group does not use derivative financial instruments to hedge any of the above risks.

General objectives, policies and processes

The Board of Directors has overall responsibility for establishing and monitoring the Group’s risk management objectives and policies and, whilst retaining ultimate responsibility for them, it has delegated the function to design and operate processes that ensure the effective implementation of the objectives and policies to the management that periodically reports to the Board of Directors on the evolution of the risk management activities and results. The overall objective of the Board of Directors is to set policies that seek to reduce risk as much as possible without unduly affecting the Group’s competitiveness and flexibility.

The Group’s risk management policy is established to identify and analyze the risks facing the Group, to set appropriate risk limits and controls and to monitor risks and adherence to limits. The risks and methods for managing the risks are reviewed regularly in order to reflect changes in market conditions and the Group’s activities. The Group, through training and management standards and procedures, aims to develop a disciplined and constructive control environment in which all the employees understand their roles and obligations.

The Group seeks to use suitable means of financing to minimize the Group’s capital costs and to manage and control the Group’s financial risks effectively. There have been no substantive changes in the Group’s exposure to financial instrument risks, its objectives, policies and processes for managing those risks or the methods used to measure them from previous periods unless otherwise stated in this Note.

The Group adopted a code of ethics applicable to its principal executive, financial and accounting officers and all employees.

The principal risks and uncertainties facing the business, set out below, do not appear in any particular order of potential materiality or probability of occurrence.

Credit risk

Credit risk is the risk of financial loss to the Group if a customer or counterparty fails to meet its contractual obligations, which derives mainly from trade and other receivables, as well as from cash and deposits in financial institutions.

The credit risk to which the Group is exposed is mainly defined in the Group’s accounts receivable followed by cash and cash equivalents, with the logical importance of being able to satisfy the Group’s needs in the short term.

Trade and other receivables

Credit risk is the risk of financial loss to the Group if a customer or counterparty fails to meet its contractual obligations and derives mainly from trade receivables and other receivables generated by services and product sales. The Group is also exposed to political and economic risk events, which may cause nonpayment of local and foreign currency obligations to the Group owed by customers, partners, contractors and suppliers.

The Group sells its products to a diverse base of customers. Customers include multi-national and local agricultural companies, distributors, and farmers who purchase the Group’s products. Type and class of customers may differ depending on the Group’s business segments.

The Group’s management determines concentrations of credit risk by periodically monitoring the credit worthiness rating of existing customers and through a monthly review of the trade receivables’ aging analysis. In monitoring the customers’ credit risk, customers are grouped according to their credit characteristics.

The Group’s policy is to manage credit exposure to counterparties through a process of credit rating. The Group performs credit evaluations of existing and new customers, and every new customer is examined thoroughly regarding the quality of its credit before offering the customer transaction terms. The examination made by the Group includes outside credit rating information, if available. Additionally, and even if there is no independent outside rating, the Group assesses the credit quality of the customer taking into account its financial position, past experience, bank references and other factors. A credit limit is prescribed for each customer. These limits are examined periodically. Customers that do not meet the Group’s criteria for credit quality may do business with the Group on a prepayment basis or by furnishing collateral satisfactory to the Group. The Group may still seek collateral and guarantees as it may consider appropriate regardless the credit profile of any customer.

To cover trade receivables, the Group has a credit insurance for main subsidiaries, which periodically analyzes its customer portfolio.

The financial statements contain specific provisions for doubtful debts, which properly reflect, in Management’s estimate, the loss embedded in debts, the collection of which is doubtful. The maximum exposure to credit risk is represented by the carrying amount of each financial asset in the statement of financial position after deducting any impairment allowance.

On that basis, the loss allowance as of June 30, 2025 was determined as follows:

​

​

​

​

​

​

​

​

​

​

Gross carrying

​

​

​

​

​

​

amount-trade

​

Expected Loss

​

Loss

​

    

receivables

    

rate

    

allowance

Current

 

125,583,929

​

0.39

%  

489,540

More than 15 days past due

​

10,142,922

​

0.03

%  

3,206

More than 30 days past due

 

3,990,398

 

0.10

%  

4,155

More than 60 days past due

​

1,581,056

​

1.01

%  

16,047

More than 90 days past due

​

3,362,450

​

0.34

%  

11,449

More than 120 days past due

​

722,431

​

0.04

%  

302

More than 180 days past due

​

16,729,503

​

24.90

%  

4,165,044

More than 365 days past due

​

11,851,028

​

79.60

%  

9,433,720

Total 06/30/2025

 

173,963,717

 

​

​

14,123,463

​

Cash and deposits in banks

The Group is exposed to counterparty credit risk on cash and cash equivalent balances. The Group holds cash on deposit with a number of financial institutions. The Group manages its credit risk exposure by limiting individual deposits to clearly defined limits. The Group only deposits with high quality banks and financial institutions.

The maximum exposure to credit risk is represented by the carrying amount of cash and cash equivalents in the statement of financial position.

Liquidity risk

Liquidity risk is the risk that the Group will encounter difficulty in meeting its financial obligations when they come due.

The Group’s approach to managing its liquidity risk is to manage the profile of debt maturities and funding sources, maintaining sufficient cash, and ensuring the availability of funding from an adequate amount of committed credit facilities. The Group’s ability to fund its existing and prospective debt requirements is managed by maintaining diversified funding sources with adequate committed funding lines from high quality lenders.

The cash flow forecast is determined at both an entity level and consolidated level. The forecasts are reviewed by the Board of Directors in advance, enabling the Group’s cash requirements to be anticipated. The Group examines the forecasts of its liquidity requirements in order to ascertain that there is sufficient cash for the operating needs, including the amounts required in order to settle financial liabilities.

The generation of cash flows over the next twelve months depends on the success of the initiatives mentioned in Note 2, which cannot be guaranteed as they rely on factors not entirely within the Group’s control. The uncertainty surrounding our ability to secure additional financing contributes to a material uncertainty that raise substantial doubt regarding the Group’s ability to continue as a going concern.

The following table sets out the contractual maturities of financial liabilities:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Between one

​

​

Up to 3

​

3 to 12

​

and three

As of June 30, 2025

    

months

    

months

    

years

Trade and other payables

 

35,989,362

 

60,443,242

 

48,481,726

Borrowings

​

78,084,912

​

41,643,214

​

38,198,026

Convertible notes

 

102,270,445

 

—

 

—

Leasing liabilities

 

1,010,540

 

5,873,502

 

9,527,939

Consideration for acquisition

​

—

​

1,761,274

​

397,774

Total

 

217,355,259

 

109,721,232

 

96,605,465

​

As a result of the market conditions described in Note 2, our performance metrics were impacted, leading us to classify a portion of the outstanding borrowings (see Note 7.12) and the full amount of the Secured Notes (see Note 7.13) as current liabilities since, as of June 30, 2025, we were unable to demonstrate an unconditional right to defer settlement of those liabilities for at least twelve months.

​

​

​

​

​

​

​

​

​

    

​

    

​

    

Between one

​

​

Up to 3

​

3 to 12

​

and three

As of June 30, 2024

​

months

​

months

​

years

Trade and other payables

 

107,801,065

 

60,931,404

 

—

Borrowings

 

73,706,045

​

63,041,153

​

42,104,882

Convertible notes

 

—

 

—

 

80,809,686

Consideration for acquisition

​

—

​

4,617,281

​

2,309,234

Leasing liabilities

​

738,561

 

2,384,217

 

8,161,359

Total

 

182,245,671

 

130,974,055

 

133,385,161

​

As of June 30, 2025, and 2024 the Group had no exposure to derivative liabilities.

Currency risk

Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rate. Currency on foreign exchange risk arises when the Group enters into transactions denominated in a currency other than its functional currency.

The table below sets forth our net exposure to currency risk as of June 30, 2025:

​

​

​

​

Net foreign currency position

    

06/30/2025

Amount expressed in US$

 

(3,805,325)

​

Considering only this net currency exposure as of June 30, 2025 if an US Dollar revaluation or depreciation in relation to other foreign currencies with the remaining variables remaining constant, would have a positive or a negative impact on comprehensive income as a result of foreign exchange gains or losses. We estimate that a devaluation or an appreciation of the US Dollar other currencies of 10% during the year ended June 30, 2025 would have resulted in a net pre-tax loss or gain of approximately $0.4 million.

Interest rate risk

The Group’s financing costs may be affected by interest rate volatility. Borrowings under the Group’s interest rate management policy may be fixed or floating rate. The Group maintains adequate committed borrowing facilities and holds most of its financial assets primarily in cash or checks collected from customers that are readily convertible into known amounts of cash.

The Group’s interest rate risk arises from long-term borrowings. Borrowings issued at floating rates expose the Group to cash flow interest rate risk. Borrowings issued at fixed rates expose the Group to fair value interest rate risk. The Group has not entered into derivative contracts to hedge this exposure.

The Group’s debt composition is set out below.

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

​

​

Carrying

​

Carrying

​

​

amount

​

amount

Fixed-rate instruments

 

  

 

  

Current financial liabilities

 

211,497,698

 

142,986,250

Non-current financial liabilities

 

48,123,739

 

133,385,161

​

​

​

​

​

Variable-rate instruments

 

​

 

​

Current financial liabilities

 

19,146,189

 

1,501,007

​

The Company does not use derivative financial instruments to hedge its interest rate risk exposure.

Capital risk

The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern, in order to provide returns for shareholders and benefits for other stakeholders, and to maintain an optimal capital structure to reduce the cost of capital.

The Group manages its capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Group may adjust the amount of any dividends it could pay to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.

​

Financial instruments by category

The following tables show additional information required under IFRS 7 on the financial assets and liabilities recorded as of June 30, 2025, and 2024.

Financial assets by category

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Mandatorily measured at fair

​

​

Amortized cost

​

value through profit or loss

Financial asset

    

06/30/2025

    

06/30/2024

    

06/30/2025

    

06/30/2024

Cash and cash equivalents

​

19,488,145

​

24,973,048

​

13,206,934

​

19,500,222

Other financial assets

 

58

 

634,553

 

2,040,038

 

11,695,528

Trade receivables

 

168,366,767

 

207,320,974

 

—

 

—

Other receivables (*)

 

23,975,920

 

18,647,862

 

—

 

—

Total

 

211,830,890

 

251,576,437

 

15,246,972

 

31,195,750

(*) Advances expenses and tax balances are not included.

Financial liabilities by category

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Mandatorily measured at fair

​

​

Amortized cost

​

value through profit or loss

Financial liability

    

06/30/2025

    

06/30/2024

    

06/30/2025

    

06/30/2024

Trade and other payables

​

141,779,322

​

156,742,677

​

3,135,008

​

11,989,792

Borrowings

​

157,926,152

​

178,852,080

​

—

​

—

Secured notes

 

102,270,445

 

80,809,686

 

—

 

—

Lease liability

 

16,411,981

 

11,284,137

 

—

 

—

Consideration for acquisition

 

1,075,234

 

4,202,401

 

1,083,814

 

2,724,114

Total

 

419,463,134

 

431,890,981

 

4,218,822

 

14,713,906

​

Financial instruments measured at fair value

Fair value by hierarchy

According to the requirements of IFRS 7, the Group classifies each class of financial instrument valued at fair value into three levels, depending on the relevance of the judgment associated to the assumptions used for measuring the fair value.

Level 1 comprises financial assets and liabilities with fair values determined by reference to quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2 comprises inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices).

Level 3 comprises financial instruments with inputs for estimating fair value that are not based on observable market data.

​

​

​

​

​

​

​

​

Measurement at fair value at 06/30/2025

    

Level 1

    

Level 2

    

Level 3

Financial assets at fair value

 

  

 

  

 

  

Mutual funds

 

144,606

 

—

 

—

Moolec Science S.A. shares

 

976,425

 

—

 

—

Other investments

 

919,007

 

—

 

—

Other receivables - Joint ventures and associates

​

—

​

—

​

—

Financial liability at fair value

​

​

​

​

​

​

Trade and other payables

 

—

 

3,135,008

 

—

Consideration for acquisition

 

1,083,814

 

—

 

—

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Measurement at fair value at 06/30/2024

 

Level 1

 

Level 2

 

Level 3

Financial assets at fair value

 

  

 

  

 

  

Mutual funds

 

6,658,805

 

—

 

—

US Treasury bills

 

1,993,668

 

—

 

—

Moolec Science S.A. shares

​

1,530,375

​

—

​

—

Other investments

 

1,512,680

 

—

 

—

Financial liability at fair value

 

​

 

​

 

  

Trade and other payables

 

—

 

11,989,792

 

—

Consideration for acquisition

​

2,724,114

​

—

​

—

​

Estimation of fair value

The fair value of marketable securities, mutual funds, shares and US Treasury Bills is calculated using the market approach using quoted prices in active markets for identical assets. The quoted marked price used for financial assets held by the Group is the current bid price. These instruments are included in level 1.

The Group’s financial liabilities, which were not traded in an active market, were determined using valuation techniques that maximize the use of available market information, and thus rely as little as possible on specific estimates of the entity specific estimates. If all significant inputs required to fair value an instrument are observable, the instruments are included in level 2.

If one or more of the significant inputs is not based on observable market data, the instruments are included in level 3.

The Group’s policy is to recognize transfers between different categories of the fair value hierarchy at the time they occur or when there are changes in the circumstances that cause the transfer. There were no transfers between levels of the fair value hierarchy. There were no changes in economic or business circumstances affecting fair value.

Financial instruments not measured at fair value

The financial instruments not measured at fair value include cash and cash equivalents, trade accounts receivable, other accounts receivable, trade payables and other debts, borrowings, financed payments and convertible notes.

The carrying value of financial instruments not measured at fair value does not differ significantly from their fair value, except for borrowings (Note 7.12).

Management estimates that the carrying value of the financial instruments measured at amortized cost approximates their fair value.
v3.25.3
LEASES
 12 Months Ended
Jun. 30, 2025
LEASES  
LEASES

16.  LEASES

The right-of-use asset was initially measured at the amount of the lease liability plus initial direct costs incurred, adjusted by pre-payments made in relation to the lease. The right-of-use asset was measured at cost less accumulated depreciation and accumulated impairment.

The lease liability was initially measured at the present value of the lease payments payable over the lease term, discounted at the rate implicit in the lease if it can be readily determined. If that rate cannot be readily determined, the Group uses its incremental borrowing rate.

The information about the right-of-use and liabilities related with lease assets is as follows:

​

​

​

​

​

​

Right-of-use leased asset

    

06/30/2025

    

06/30/2024

Book value at the beginning of the year

 

20,979,597

​

21,163,192

Additions of the year

 

9,569,819

​

2,585,223

Additions from business combination

 

—

​

168,988

Disposals

​

(680,110)

​

(1,284,975)

Exchange differences

​

273,529

​

(1,652,831)

Book value at the end of the year

 

30,142,835

​

20,979,597

​

​

​

​

​

​

 

​

    

​

Depreciation

    

06/30/2025

    

06/30/2024

Book value at the beginning of the year

​

9,377,845

​

7,226,617

Depreciation of the year

 

5,036,703

​

3,418,956

Disposals

 

(697,150)

​

(1,092,167)

Exchange differences

 

47,736

​

(175,561)

Accumulated depreciation at the end of the year

 

13,765,134

​

9,377,845

Total

 

16,377,701

​

11,601,752

​

​

​

​

​

​

 

​

    

​

Lease liability

    

06/30/2025

    

06/30/2024

Book value at the beginning of the year

 

11,284,137

​

13,889,223

Additions of the year

 

9,569,819

​

2,585,223

Additions from business combination

 

—

​

168,988

Interest expenses, exchange differences and inflation effects

 

1,059,412

​

(480,189)

Payments of the year

 

(5,501,387)

​

(4,879,108)

Total

 

16,411,981

​

11,284,137

​

​

​

​

​

​

 

​

    

​

Lease Liabilities

    

06/30/2025

    

06/30/2024

Non-current

 

9,527,939

​

8,161,359

Current

 

6,884,042

​

3,122,778

Total

 

16,411,981

​

11,284,137

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Machinery and equipment

​

3,655,741

​

3,655,741

Vehicles

​

1,214,933

​

1,272,071

Equipment and computer software

​

1,347,568

​

1,130,541

Land and buildings

​

23,924,593

​

14,921,244

​

​

30,142,835

​

20,979,597

​

The incremental borrowing rate used was 4.48% in dollars and 18.55% in reais.
v3.25.3
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
 12 Months Ended
Jun. 30, 2025
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS  
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS

17.  SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS

During the year ended June 30, 2025, 2024 and 2023, the transactions between the Group and related parties, are as follows:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Value of transactions for the year ended

Party

    

Transaction type

    

06/30/2025

    

06/30/2024

    

06/30/2023

Joint ventures and associates

 

Sales and services

 

4,874,027

 

32,036,547

 

27,945,312

Joint ventures and associates

 

Purchases of goods and services

 

(24,076,814)

 

(61,946,096)

 

(60,847,857)

Key management personnel

 

Salaries, social security benefits and other benefits

 

(2,656,077)

 

(10,209,376)

 

(5,002,881)

Key management personnel

 

Sales and services

 

367,928

 

—

 

—

Key management personnel

 

Purchases of goods and services

 

(3,079,070)

 

—

 

—

Shareholders and other related parties

 

Sales of goods and services

 

3,714,441

 

2,911,723

 

6,381,641

Shareholders and other related parties

 

Purchases of goods and services

 

(3,517,528)

 

(1,998,349)

 

(2,249,940)

Shareholders and other related parties

​

In-kind contributions

​

4,343,549

​

2,409,244

​

1,163,384

Shareholders and other related parties

 

Interest expenses

 

—

 

—

 

5,753

Parent company and related parties to Parent

 

Interest expenses

 

—

 

(45,852)

 

(462,575)

Total

 

  

 

(20,029,544)

 

(36,842,159)

 

(33,067,163)

​

The related balances owed by and to them as of June 30, 2025 and 2024 are as follows:

​

​

​

​

​

​

​

​

​

​

​

​

Amounts receivable from related parties

Party

    

Transaction type

    

06/30/2025

    

06/30/2024

Shareholders and other related parties

 

Trade debtors

 

249,701

 

141,224

Shareholders and other related parties

 

Other receivables

 

2,775,092

 

—

Joint ventures and associates

 

Trade debtors

 

413,689

 

782,142

Joint ventures and associates

 

Other receivables

 

19,147,793

 

15,702,992

Total

 

​

​

22,586,275

 

16,626,358

​

​

​

​

​

​

​

​

​

​

​

​

Amounts payable to related parties

Party

    

Transaction type

    

06/30/2025

    

06/30/2024

Shareholders and other related parties

​

Trade creditors

​

(878,874)

​

(729,171)

Key management personnel

 

Salaries, social security benefits and other benefits

 

(65,882)

 

(148,466)

Shareholders and other related parties

 

Trade and other payables

 

(286,172)

 

(37,985)

Joint ventures and associates

 

Trade creditors

 

(47,321,832)

 

(52,888,732)

Other related parties

​

Secured notes

​

(102,270,445)

​

—

Total

​

​

 

(150,823,205)

 

(53,804,354)

​
v3.25.3
KEY MANAGEMENT PERSONNEL COMPENSATION
 12 Months Ended
Jun. 30, 2025
KEY MANAGEMENT PERSONNEL COMPENSATION  
KEY MANAGEMENT PERSONNEL COMPENSATION

18.  KEY MANAGEMENT PERSONNEL COMPENSATION

Key management personnel are those persons having authority and responsibility for planning, directing, and controlling the activities of the Group.

The compensation of directors and other members of key management personnel, including social contributions and other benefits, were as follows for the year ended June 30, 2025, 2024 and 2023.

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Salaries, social security and other benefits

 

2,175,627

 

2,092,122

 

1,587,773

Share-based incentives

​

480,450

​

8,117,254

​

3,415,108

Total

 

2,656,077

 

10,209,376

 

5,002,881

​

The Company entered into indemnification agreements with each of its directors and executive officers. These agreements generally provide that the relevant director or officer will be indemnified by the Company to the fullest extent permitted by law against liability and against all expenses reasonably incurred or paid by him or her in connection with any claim, action, suit or proceeding which he or she becomes involved as a party or otherwise by virtue of his or her being or having been such a director or officer of the Company and against amounts paid or incurred by him or her in the settlement thereof.

The agreements are subject to certain exceptions, including that no indemnification will be provided to any director or officer against any liability to the Group or its shareholder (i) by reason of intentional fraudulent conduct, dishonesty, willful misconduct, or gross negligence on the part of the director or officer; or (ii) by reason of payment made under an insurance policy or any third party that has no recourse against the indemnitee director or officer.

The compensation of key executives is determined by the Compensation Committee based on the performance of individuals and market trends.
v3.25.3
SHARE-BASED PAYMENT
 12 Months Ended
Jun. 30, 2025
SHARE-BASED PAYMENT  
SHARE-BASED PAYMENT

19.  SHARE-BASED PAYMENT

2023 Omnibus Equity Incentive Plan

On May 12, 2023, the board of directors of the Company approved the 2023 Omnibus Equity Incentive Plan to attract and retain the best available personnel, provide additional incentives to employees, directors and consultants and to promote the success of our business. In addition to introducing new incentive plans, it comprehensively amends and restates in entirety (i) the Employee Stock Purchase Plan, (ii) the Equity Compensation Plan, (iii) the Stand-alone Stock Option Grant, and (iv) the Employee Stock Option Plan.

-Employee Stock Purchase Plan (“ESPP”): incentive plan for eligible employees with no stock compensation to purchase ordinary shares of the Company up to a maximum of 15% percent of such employee’s monthly compensation. The number of ordinary shares subject to the ESPP shall be 200,000 ordinary shares. The purchase price will be equal to 85% of the lower of the closing price of the Company’s ordinary shares on the first business day and the last business day of the relevant offering period. As of the date of these consolidated financial statements the ESSP is not yet implemented.
-Equity Compensation Plan: annual incentive plan based on certain financial and operational targets defined by the Board of Directors upon approval of the annual budget.
-Stand Alone Stock Option Grant: plan granted up to 1,200,000 underlying ordinary shares. The options have an exercise price of $4.55 and expire on October 31, 2029. Options can be exercised for a period of up to three years, with 1/3 vesting every 12 months, and on a cashless basis at their volume weighted average price (“VWAP”) of the ordinary shares during a twenty-day period to the date of exercise.
-Employee Stock Option Plan: plan granted up to 100,000 underlying ordinary shares to certain key employees. The options have an exercise price of $5.55 and expire on October 23, 2030. Options can be exercised for a period of up to three years, with 1/3 vesting every 12 months, and on a cashless basis at their volume weighted average price (“VWAP”) of the ordinary shares during a twenty-day period to the date of exercise.
-Past Share Option plan: immediately vested options with a strike price between $11.93 and $13.24.
-Base Share Option plan: to vest and become exercisable in equal installments on June 30, 2023, June 30, 2024, and June 30, 2025, with a strike price between $10.47 and $10.79.
-Performance Share Option plan: to vest and become exercisable if the Group’s fiscal year 2025 EBITDA reaches at least US$120 million, at 0% of the award, and linearly thereafter up to 100% of the awarded options when reaching at least US$150 million. These options have also a strike price of between $10.47 and $10.79.

The fair value of the stock options at the grant date was estimated using the “Black-Scholes” model, considering the terms and conditions under which the options on shares were granted and adjusted to consider the possible dilutive effect of the future exercise of options.

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

    

Stand Alone

​

Employee

​

Past Share

​

Base Share

    

Performance

​

​

​

Stock Option

​

Stock Option

​

Option

​

Option

​

Share

​

Factor

​

Grant

    

Plan

    

plan

    

plan

    

Option plan

​

Weighted average fair value of shares

 

$

5.42

​

$

13.98

​

$

11.45

​

$

10.80

​

$

10.79

​

Weighted average exercise price

 

$

4.55

​

$

5.55

​

$

12.48

​

$

10.52

​

$

10.52

​

Weighted average expected volatility

 

​

29.69

%

​

42.18

%

​

48.73

%

​

54.73

%

​

54.73

%

Dividend rate

 

​

0

%

​

0

%

​

0

%

​

0

%

​

0

%

Weighted average risk-free interest rate

 

​

1.66

%

​

1.17

%

​

4.40

%

​

4.47

%

​

4.47

%

Weighted average expected life

 

​

9.89

years

​

9.22

years

​

4.89

years

​

2.97

year

​

2.97

year

Weighted average fair value of stock options at measurement date

 

$

2.47

​

$

10.10

​

$

5.01

​

$

4.46

​

$

4.45

​

​

There are no market-related performance conditions or non-vesting conditions that should be considered for determining the fair value of options.

The Group estimated that nearly 100% of the share options will be exercised, based on historical trends of executive retention and option exercise behavior. This estimate is reviewed at the end of each annual or interim period.

2013 Stock Incentive Plan

As part of the merger described in Note 6, we have assumed the outstanding “2013 Stock Incentive Plan” from Pro Farm Group. On the merger date the total equity awards outstanding was converted consistent with the terms of the merger agreement into an aggregate of 1,191,362 option and or restricted stock units which was fully registered with the Securities and Exchange Commission on July 26, 2022. All equity awards retained their original granted terms. The company has not granted any additional awards under this plan during the year.

The Company’s fair value of the grants was estimated utilizing a Black Scholes option pricing model based on the following range of assumptions which have determined consistent with the Company’s historical methodology for such assumptions:

​

​

​

​

​

​

​

    

July 12, 2022

 

Exercise price

​

$

7.16 - 204.66

​

Expected life (years)

​

 

0.03 - 9.83

​

Estimated volatility factor

​

 

34.9% - 44.4

%

Risk-free interest rate

​

 

0.0

%

Expected dividend yield

​

 

—

​

​

The following table shows the evolution of stock option and weighted average exercise price for the years ended June 30, 2025 and 2024:

​

​

​

​

​

​

​

​

​

​

​

​

06/30/2025

​

06/30/2024

​

​

​

​

W.A.

​

​

​

W.A.

​

​

Number of

​

Exercise

​

Number of

​

Exercise

​

   

options

   

price

   

options

   

price

At the beginning of the year

 

7,345,795

 

11.83

 

1,791,000

 

15.79

Granted during the year

 

—

 

—

 

5,631,894

 

10.55

Cancelled or expired during the year

 

(221,444)

 

58.27

 

(570)

 

10.07

Forfeited during the year

​

(2,115,000)

​

10.52

​

—

​

—

Exercised during the year

 

—

 

—

 

(76,529)

 

10.73

Effective at the end of the year

 

5,009,351

 

10.14

 

7,345,795

 

11.83

​
v3.25.3
CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS
 12 Months Ended
Jun. 30, 2025
CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS  
CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS

20.CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS

The secured notes referenced in Note 7.13 are secured by substantially all of the assets located in the United States of Pro Farm Group, Inc. and its U.S. subsidiaries and are guaranteed by BCS Holding Inc., Bioceres Crops do Brasil Ltda., Bioceres Crops S.A., Bioceres Semillas S.A.U., Verdeca LLC, Rasa Holding LLC, Rizobacter Argentina S.A., Rizobacter del Paraguay S.A., Rizobacter do Brasil Ltda., Rizobacter South Africa, Rizobacter Uruguay, Rizobacter USA, LLC, Pro Farm Group, Inc., Pro Farm Michigan Manufacturing LLC, Pro Farm, Inc., Pro Farm Technologies Comércio de Insumo Agrícolas do Brasil Ltda., Glinatur S.A. and Pro Farm OU.
v3.25.3
EVENTS OCCURRING AFTER THE REPORTING PERIOD
 12 Months Ended
Jun. 30, 2025
EVENTS OCCURRING AFTER THE REPORTING PERIOD  
EVENTS OCCURRING AFTER THE REPORTING PERIOD

21.EVENTS OCCURRING AFTER THE REPORTING PERIOD

Subsequent to June 30, 2025, there have been no other situations or circumstances that may require significant adjustments or further disclosure in these consolidated financial statements that were not mentioned above.
v3.25.3
Insider Trading Policies and Procedures
 12 Months Ended
Jun. 30, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.3
Cybersecurity Risk Management and Strategy Disclosure
 12 Months Ended
Jun. 30, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]

Risk Management and Strategy

We have developed and implemented cybersecurity risk management measures intended to protect the confidentiality, integrity, and availability of our critical systems and information. Our cybersecurity risk management measures are integrated into our overall enterprise risk management program.

Our cybersecurity risk management measures set out the foundation of the process for assessing, identifying and managing material risks from cybersecurity threats and provide guidance for response plan when facing cybersecurity threats. We have not engaged assessors or other third parties in connection with such processes.

There can be no assurance that our cybersecurity risk management measures and processes will be fully implemented, complied with or effective in protecting our systems and information. As of the date of this Form 20-F, we have not experienced any material cybersecurity incidents or identified any material cybersecurity threats that have affected or are reasonably likely to materially affect us, including our business strategy, results of operations or financial condition.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block]

We have developed and implemented cybersecurity risk management measures intended to protect the confidentiality, integrity, and availability of our critical systems and information. Our cybersecurity risk management measures are integrated into our overall enterprise risk management program.
Cybersecurity Risk Management Third Party Engaged [Flag] false
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block] Our board has specific responsibility for overseeing cybersecurity risk management and evaluation and being informed on risks from cybersecurity threats. Our Senior Vice - President of IT reports to the board on cybersecurity risk management matters as needed. Any material cybersecurity incidents would be reported to the board by our Chief Financial Officer. In the case of a material cybersecurity incident, our board is responsible for ensuring that the proposed action and disclosure of the incident is adequate and that measures are put in place to prevent further incidents.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Our board has specific responsibility for overseeing cybersecurity risk management and evaluation and being informed on risks from cybersecurity threats.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] Our Senior Vice - President of IT reports to the board on cybersecurity risk management matters as needed.
Cybersecurity Risk Role of Management [Text Block] Our Senior Vice - President of IT oversees our efforts to monitor the prevention, detection, mitigation, and remediation of cybersecurity incidents. The information technology department has a dedicated leadership team focused entirely on cybercrime prevention, supported by specialized third party to run tests on the effectiveness of our controls.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] Senior Vice - President of IT
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our senior vice - president of Information Technology (the “Senior Vice President of IT”), who is a certified internal auditor (CIA), and received a master’s degree in business administration from the University of Chile, is responsible for assessing and managing material risks from cybersecurity threats.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]

Our senior vice - president of Information Technology (the “Senior Vice President of IT”), who is a certified internal auditor (CIA), and received a master’s degree in business administration from the University of Chile, is responsible for assessing and managing material risks from cybersecurity threats. Our Senior Vice - President of IT oversees our efforts to monitor the prevention, detection, mitigation, and remediation of cybersecurity incidents. The information technology department has a dedicated leadership team focused entirely on cybercrime prevention, supported by specialized third party to run tests on the effectiveness of our controls.

Our board has specific responsibility for overseeing cybersecurity risk management and evaluation and being informed on risks from cybersecurity threats. Our Senior Vice - President of IT reports to the board on cybersecurity risk management matters as needed. Any material cybersecurity incidents would be reported to the board by our Chief Financial Officer. In the case of a material cybersecurity incident, our board is responsible for ensuring that the proposed action and disclosure of the incident is adequate and that measures are put in place to prevent further incidents. See “Risk Factors” in this annual report.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
 12 Months Ended
Jun. 30, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Cash and cash equivalents

4.1.   Cash and cash equivalents

For the purposes of the statements of financial position and statements of cash flows, cash and cash equivalents include cash on hand and in banks and short-term highly liquid investments. Investments can be readily convertible to known amounts of cash and they are subject to insignificant risk of changes in value. In the consolidated statements of financial position, bank overdrafts are included in borrowings within current liabilities.
Inventories

4.2.   Inventories

Inventories are recognized at cost initially and subsequently at the lower of cost and net realizable value. Cost comprises all costs of purchase and conversion as well as other costs incurred in bringing the inventories to their present location and condition.

Weighted average cost is used to determine the cost of ordinarily interchangeable items.

The Group assesses the recoverability of inventories considering their sale price, whether the inventories are damaged and whether they have become obsolete in whole or in part.

Net realizable value is the sale price estimated to be attained in the ordinary course of business, less costs of completion and other selling expenses.

The Group sets up an allowance for obsolescence or slow-moving inventories in relation to finished and in-process products. The allowance for obsolescence or slow-moving inventories is recognized for finished products and in-process products based on an analysis by Management of the aging of inventory stocks.

Biological assets

4.3.   Biological assets

Within current assets, growing crops are included as biological assets from the moment of sowing until the moment of harvest (approximately 5 to 7 months depending on the crop). At harvest time the biological assets are transformed into agricultural products, including seed varieties for resale, and incorporated into the inventory.

Costs are capitalized as biological assets if, and only if, (a) it is probable that future economic benefits will flow to the entity, and (b) the cost can be measured reliably. The Group capitalizes costs such as: planting, harvesting, weeding, seedlings, irrigation, agrochemicals, fertilizers and a systematic allocation of fixed and variable production overheads that are directly attributable to the management of biological assets, among others.

Biological assets, both at initial recognition and at each subsequent reporting date, are measured at fair value less costs to sell, except where fair value cannot be reliably measured. Cost approximates fair value when little biological transformation has taken place since the costs were originally incurred or the impact of biological transformation on price is not expected to be material.

Gains and losses that arise from measuring biological assets at fair value less costs to sell and measuring agricultural produce at the point of harvest at fair value less costs to sell are recognized in the statement of income in the period in which they arise in the line item “Initial recognition and changes in fair value of biological assets”.

From the harvest time, agricultural products are valued at net realizable value because there is a market asset, and the risk of non-sale is non-significant.

Generally, the estimation of the fair value of biological assets is based on models or inputs that are not observable in the market and the use of unobservable inputs is significant to the overall valuation of the assets. Unobservable inputs are determined based on the best information available. Key assumptions include future market prices, estimated yields at the point of harvest, estimated production cycle, future cash flows, future costs of harvesting and other costs, and estimated discount rate.

Market prices are generally determined by reference to observable data in the principal market for the agricultural produce. Harvesting costs and other costs are estimated based on historical and statistical data. Yields are estimated based on several factors, including the location of the farmland and soil type, environmental conditions, infrastructure and other restrictions and growth at the time of measurement. Yields are subject to a high degree of uncertainty and may be affected by several factors out of the Group’s control including but not limited to extreme or unusual weather conditions, plagues and other crop diseases, among other factors.
Business combinations

4.4.   Business combinations

The Group applies the acquisition method to account for business combinations. The acquisition cost is measured as the aggregate of the consideration transferred for the acquisition of a subsidiary, which is measured at fair value at the acquisition date, and the amount of any non-controlling interest in such subsidiary. The Group recognizes any non-controlling interest in a subsidiary at the non-controlling interest’s proportionate share of the recognized amounts of subsidiary’s identifiable net assets. The acquisition related costs are expensed as incurred.

Any contingent consideration to be transferred by the Group is recognized at fair value at the acquisition date. The contingent consideration is classified as an asset or liability that is a financial instrument under IFRS 9 is measured at fair value through profit or loss.

Goodwill is initially measured at cost, which is the excess of the aggregate of the consideration transferred and the amount of the non-controlling interest and any previous interest carried over the net identifiable assets acquired, and liabilities assumed.

After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For impairment testing, goodwill acquired in a business combination is, as of the acquisition date, allocated to each of the cash-generating units of the Group that is expected to benefit from the synergies of the combination, without considering whether other assets or liabilities of the subsidiary are allocated to those units.

Any impairment in the carrying value is recognized in the consolidated statement of comprehensive income. In the case of acquisitions in stages, prior to the write-off of the previously held equity interest in the subsidiary, said interest is re-measured at fair value as of the date of acquisition of control over the subsidiary. The result of the re-measurement at fair value is recognized in profit or loss.

When a seller in a business combination has contractually agreed to indemnify the Group for the result of a contingency or uncertainty related to the entirety or a portion of an asset or liability, the Group recognizes an indemnification asset. The indemnification asset is measured on the same basis as the indemnification item. At the end of each period, the Group measures the indemnification assets recognized at the acquisition date on the same basis as the indemnified liability, subject to any contractual limitation on the amount and, for an indemnification asset that is not periodically measured at fair value, based on Management’s assessment of the recoverability of the indemnification asset. The Group derecognizes the indemnification asset when it collects or sells it, or when it loses the right over it.
Business combination under common control

4.5.   Business combination under common control

Common control of business combination is excluded from the scope of IFRS 3. There is no other specific guidance on this topic elsewhere in IFRS. Therefore, management needs to use judgement to develop an accounting policy that provides relevant and reliable information in accordance with IAS 8. Management accounting police choice for business combination under common control is “Predecessor value method”. A Predecessor value method involves accounting for the assets and liabilities of the acquired business using existing carrying values. Differences between the carrying value and the amount payable should be accounted as an equity contribution.

Management’s accounting policy choice is to use a prospective presentation method.
Impairment of non-financial assets (excluding inventories and deferred tax assets)

4.6.   Impairment of non-financial assets (excluding inventories and deferred tax assets)

Impairment tests on goodwill and intangible assets not yet available for use, or with indefinite useful lives, are undertaken annually at the end of the reporting period. Other non-financial assets are subject to impairment tests whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Where the carrying value of an asset exceeds its recoverable amount (i.e., the higher of value in use and fair value less costs to sell), the asset is written down accordingly.

Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the smallest group of assets to which it belongs for which there are separately identifiable cash flows (its Cash Generating Unit or CGU). Goodwill is allocated on initial recognition to each of the Group’s CGUs that are expected to benefit from a business combination that gives rise to the goodwill.

Impairment charges are included in profit or loss, except to the extent they reverse gains previously recognized in other comprehensive income. An impairment loss recognized for goodwill is not reversed.

Impairment testing of goodwill and intangible assets not yet available for use, with indefinite useful lives or whenever events or changes in circumstances indicate that their carrying amount may not be recoverable, requires the use of significant assumptions for the estimation of future cash flows and the determination of discount rates. The significant assumptions and the determination of discount rates for the impairment testing of intangibles and goodwill are further explained in Notes 7.8 and 7.9.
Joint arrangements

4.7.   Joint arrangements

An associate is an entity over which the Group exerts significant influence. Significant influence is the power to participate in financial and operating policy decision-making at such entity, but it does not involve control or joint control over those policies.

The Group is a party to a joint arrangement when there is a contractual arrangement that confers joint control over the relevant activities of the arrangement to the Group and at least one other party. Joint control is assessed under the same principles as control over subsidiaries.

The Group classifies its interests in joint arrangements as either:

-Joint ventures: where the group has rights to only the net assets of the joint arrangement.
-Joint operations: where the group has both the rights to the assets and obligations for the liabilities of the joint arrangement.

In assessing the classification of interests in joint arrangements, the Group considers:

-The structure of the joint arrangement;
-The legal form of joint arrangements structured through a separate vehicle;
-The contractual terms of the joint arrangement agreement; and
-Any other facts and circumstances (including any other contractual arrangements).

The Group accounts for its interests in joint ventures using the equity method, where the Group’s share of post-acquisition profits and losses and other comprehensive income is recognized in the Consolidated statement of profit and loss and other comprehensive income.

Losses in excess of the Group’s investment in the joint venture are recognized only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the joint venture.

Profits and losses arising on transactions between the Group and its joint ventures are recognized only to the extent of unrelated investors’ interests in the joint venture. The Group’s share in a joint venture’s profits and losses resulting from a transaction is eliminated against the carrying amount of investment in the joint venture through the line “share of profit (or loss) of joint ventures” in the Consolidated statements of profit or loss and other comprehensive income.

Any premium paid for an investment in a joint venture above the fair value of the Group’s share of the identifiable assets, liabilities and contingent liabilities acquired is capitalized and included in the carrying amount of the investment in the joint venture. Where there is objective evidence that the investment in a joint venture has been impaired, the carrying amount of the investment is tested for impairment in the same way as other non-financial assets.

When the Group loses significant influence in an associate or joint control over a joint venture, it measures and recognizes any investment held at fair value. Any difference between the carrying amount of the associate or joint venture when losing significant influence or joint control and the fair value of the held investment and sale revenue are recognized in profit or loss.

The Group accounts for its interests in joint operations by recognizing its share of assets, liabilities, revenues and expenses in accordance with its contractually conferred rights and obligations.

For all joint arrangements structured in separate vehicles the Group must assess the substance of the joint arrangement in determining whether it is classified as a joint venture or joint operation. This assessment requires the Group to consider whether it has rights to the joint arrangement’s net assets (in which case it is classified as a joint venture), or rights to and obligations for specific assets, liabilities, expenses, and revenues (in which case it is classified as a joint operation).

There is uncertainty regarding Management’s estimates of the Group’s ability to recover the carrying amounts of the investments in joint ventures, since such estimates depend on the joint ventures’ ability to generate sufficient funds to complete the development projects, the future outcome of the project deregulation process and the amounts and timing of the cash flows from projects, among other future events.

Management assesses whether there are impairment indicators and, if any, it performs a recoverability analysis.

Management estimates of the recoverability of these investments represent the best estimate based on available evidence, the existing facts and circumstances, using reasonable and provable assumptions in the cash flow projections.

Therefore, the consolidated financial statements do not include adjustments that would be required if the Group were unable to recover the carrying amount of the above-mentioned assets by generating sufficient economic benefits in the future.
Property, plant and equipment

4.8.   Property, plant and equipment

Property, plant and equipment items are initially recognized at cost. In addition to the purchase price, cost also includes costs directly attributable to such property, plant and equipment items. There are no unavoidable costs with respect to dismantling and removing items. The cost of property, plant and equipment items acquired in a business combination is their fair value at the acquisition date.

Depreciation is calculated using the straight-line method to allocate the property, plant or equipment items’ cost or revalued amounts, net of their residual values, over their estimated useful lives or, in the case of leasehold improvements and certain leased plant and equipment, the shorter lease term as follows:

Research instruments: 3 to 10 years

Office equipment: 5 to 10 years

Vehicles: 5 years

Computer equipment and software: 3 years

Fixture and fittings: 10 years

Machinery and equipment: 5 to 10 years

Buildings: 50 years

​

However, for certain assets whose use is directly linked to the level of production, depreciation is determined using the units-of-production method, so that the depreciation expense reflects the actual pattern of consumption of the asset’s future economic benefits.

Useful lives and depreciation methods are reviewed every year as required by IAS 16.

Assets under items Land and Buildings, are accounted for at fair value arising from the last revaluation performed, applying the revaluation model indicated by IAS 16.

Starting with the fiscal year ended on June 30, 2024, the Group modified its Property, Plant, and Equipment valuation policy by changing the revaluation frequency for items classified under Buildings and Land. The revaluation must never exceed five years between each occurrence, in compliance with the maximum periods established by accounting standards, or whenever there are indications that the carrying amount differs significantly from the amount that could be determined using fair value at the end of the reporting year.

To obtain fair values, the existence or not of an active market is considered for the assets in their current status. For those assets for which an active market in their current status exists, the fair values were determined based on their market values. For the remaining cases, the market values of comparable new assets are analyzed, applying a discount based on the status and wear of each asset and considering the characteristics of each of the revalued assets (for example, improvements made, maintenance status, level of productivity, use, etc.

The Group carries certain classes of property, plant and equipment under the revaluation model under IAS 16. The revaluation model requires that the Group carry property, plant and equipment at revalued amounts, being fair value at the date of revaluation less any subsequent accumulated depreciation and any subsequent accumulated impairment losses. IAS 16 requires that the Group carry out these revaluations with sufficient regularity so that the carrying amounts of its property, plant and equipment do not differ materially from that which would be determined using fair value at the end of a reporting period. The determination of fair value at the date of revaluation requires judgments, estimates and assumptions based on market conditions prevailing at the time of any such revaluation. Changes to any of the Group’s judgments, estimates or assumptions or to the market conditions subsequent to a revaluation will result in changes to the fair value of property, plant and equipment.

The Group prepares the corresponding revaluations on a regular basis taking into account the work of independent appraisers. The Group uses different valuation techniques depending on the class of property being valued. Generally, the Group determines the fair value of its industrial buildings and warehouses based on a depreciated replacement cost approach. The Group determines the fair value of its land based on active market prices adjusted, if necessary, for differences in the nature, location or condition of the specific asset. If this information is not available, the Group may use alternative valuation methods, such as recent prices in less active markets.

Property valuation is a significant area of estimation uncertainty. Fair values are prepared regularly by Management, taking into account independent valuations. The determination of fair value for the different classes of property, plant and equipment is sensitive to the selection of various significant assumptions and estimates. Changes in those significant assumptions and estimates could materially affect the determination of the revalued amounts of property, plant and equipment. The Group utilizes historical experience, market information and other internal information to determine and/or review the appropriate revalued amounts.

The following are the most significant assumptions used in the preparation of the revalued amounts for its classes of property, plant and equipment:

a)      Land: The Group generally uses the market price of a square meter of land for the same or similar location as the most significant assumption to determine the revalued amount. The Group typically uses comparable land sales in the same location to assess appropriateness of the value of its land.

b)      Industrial buildings and warehouses: The Group generally determines the construction cost of a new asset and then the Group adjusts it for normal wear and tear. Construction prices may include, but are not limited to, construction materials, labor costs, installation and assembly costs, site preparation, professional fees and applicable taxes. Construction costs may differ significantly from year to year and are subject to macroeconomic changes in the economy where the Group operates, such as the impact of inflation and foreign exchange rates. The construction cost of its industrial buildings and warehouses is determined on a US dollar per constructed square meter basis, while the construction cost of its mills, facilities and grain storage facilities is determined by reference to their total capacity measured in tons milled or stored, respectively. A 5% increase or decrease in the construction costs or the estimate of normal wear and tear relating to such assets could have an impact of $1.2 million on their revalued amounts.

Increases in the carrying amounts arising on revaluation of land and buildings are recognized, net of tax, in other comprehensive income and accumulated in reserves in shareholders’ equity. To the extent that the increase reverses a decrease previously recognized in profit or loss, the increase is first recognized in profit or loss. Decreases that reverse previous increases of the same asset are first recognized in other comprehensive income to the extent of the remaining surplus attributable to the asset; all other decreases are charged to profit or loss.
Leases

4.9.   Leases

Leases are recognized as a right-of-use asset and corresponding liability at the date of which the leased asset is available for use by the Group. Each lease payment is allocated between the liability and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The right-of-use asset is depreciated over the shorter of the asset’s useful life and the lease term on a straight-line basis.

In determining the lease term, we consider all facts and circumstances that create an economic incentive to exercise an extension option, or not exercise a termination option. Extension options (or periods after termination options) are only included in the lease term if the lease is reasonably certain to be extended (or not terminated).

Short term leases are recognized on a straight-line basis as an expense in the income statement.

At initial recognition, the right-of-use asset is measured considering the value of the initial measurement of the lease liability; any lease payments made at or before the commencement date, less any lease incentives; and any initial direct costs incurred by the lessee. After initial recognition, the right-of-use assets are measured at cost, less any accumulated depreciation and/or impairment losses, and adjusted for any re-measurement of the lease liability. Depreciation of the right-of-use asset is calculated using the straight-line method over the estimated duration of the lease contract.

The lease liability is initially measured at the present value of the lease payments that are not paid at such date, including variable lease payments that depend on an index or rate, initially measured using the index or rate as of the commencement date; amounts expected to be payable by the lessee under residual value guarantees; the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease; and fixed payments, less any lease incentives receivable. After the commencement date, we measure the lease liability by increasing the carrying amount to reflect interest on the lease liability; reducing the carrying amount to reflect lease payments made; and re-measuring the carrying amount to reflect any reassessment or lease modifications.

The above-mentioned inputs for the valuation of the right of use assets and lease liabilities including the determination of the contracts within the scope of the standard, the contract term ant interest rate used in the discounted cash flow involved a management’s estimations.
Intangible assets

4.10. Intangible assets

a)Externally acquired intangible assets

Externally acquired intangible assets are initially recognized at acquisition date fair value (which is considered as their cost). After initial recognition, those assets are measured at cost less accumulated amortization and accumulated impairment losses.

Intangible assets acquired from third parties have an estimated useful life as follows (in years):

Software: 3 years

Trademarks and patents: 5 years

Certification ISO Standards: 3 years

Useful lives and amortization methods are reviewed every year as required by IAS 38.

To value acquired intangible assets, valuation techniques generally accepted in the market are applied, based mainly on the revenue approach (such as excess earnings, relief from royalty, and with or without), considering the characteristics of the assets to be valued and available information to estimate their acquisition date fair value. Application of these valuation techniques requires the use of several assumptions related to future cash flows and the discount rate.

b)Internally generated intangible assets (development costs)

Expenditure on internally developed products is capitalized if it can be demonstrated that:

-It is technically feasible to develop the product for it to be sold;
-Adequate resources are available to complete the development;
-There is an intention to complete and sell the product;
-The Group is able to sell the product;
-Sale of the product will generate future economic benefits; and
-Expenditure on the project can be measured reliably.

Development expenditure not satisfying the above criteria and expenditure on the research phase of internal projects are recognized in the consolidated statement of profit or loss and other comprehensive income as incurred.

Capitalized development costs are amortized using the straight-line method over the periods the Group expects to benefit from selling the products developed.

Useful lives and amortization methods are reviewed every year as required by IAS 38.

The research and development process can be divided into several discrete steps or phases, which generally begin with discovery, validation and development and end with regulatory approval and commercial launch. The process for developing seed traits is relatively similar for both GM and non-GM traits. However, the two differ significantly in later phases of development. For example, obtaining regulatory approval for GM seeds is a far more comprehensive and lengthy process than for non-GM seeds. Although breeding programs and industrial biotechnology solutions may have shorter or simpler phases than those described below, the Group has used the industry consensus for seed-trait development phases to characterize its technology portfolios, which is generally divided into the following six phases:

i) Discovery: The first phase in the technology development process is the discovery or identification of candidate genes or genetic systems, metabolites, or microorganisms potentially capable of enhancing specified plant characteristics or enabling an agro-industrial biotech solution.

ii) Proof of concept: Upon successful validation of the technologies in model systems (in vitro or in vivo), promising technologies graduate from discovery and are advanced to the proof-of-concept phase. The goal of this phase is to validate a technology within the targeted organism before moving forward with technology escalation activities or extensive field validation.

iii) Early development: In this phase, field tests commenced in the proof-of-concept phase are expanded to evaluate various permutations of a technology in multiple geographies and growing cycles, as well as other characteristics in order to optimize the technology’s performance in the targeted organisms. The goal of the early development phase is to identify the best mode of use of a technology to define its performance concept.

iv) Advanced development and deregulation: In this phase, extensive field tests are used to demonstrate the effectiveness of the technology for its intended purpose. In the case of GM traits, the process of obtaining regulatory approvals from government authorities is also initiated during this phase, and tests are performed to evaluate the potential environmental impact of modified plants. For solutions involving microbial fermentation, industrial-scale runs are conducted.

v) Pre-launch: This phase involves finalizing the regulatory approval process and preparing for the launch and commercialization of the technology. The range of activities in this phase includes seed increases, pre-commercial production, and product and solution testing with selected customers. Usually, a more detailed marketing strategy and preparation of marketing materials occur during this phase.

vi) Product launch: In general, this phase, which is the last milestone of the research and development process, is carried out by the Group, the joint ventures and/or the Group’s technology licensees. When technology is commercialized through the joint ventures or technology licensees, a successful product launch will trigger royalty payments to the Group, which are generally calculated as a percentage of the net sales realized by the technology and captured upon commercialization.

Demonstrability of technical feasibility generally occurs when the project reaches the “advanced development and deregulation” phase because at this stage success is considered to be probable.

c)Intangible assets acquired in a business combination

Intangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at acquisition date fair value (which is considered as their cost). After initial recognition, those assets are measured at cost less accumulated amortization and accumulated impairment losses in the same manner as intangible assets acquired separately.

Intangible assets acquired in a business combination have an estimated useful life as follows (in years):

Product development: 5 - 15 years

Trademarks: 20 years

Customer loyalty: 14 - 26 years

To value intangible assets acquired from a business combination, valuation techniques generally accepted in the market were applied, based mainly on the revenue approach (such as excess earnings, relief from royalty, and with or without), considering the characteristics of the assets to be valued and available information to estimate their acquisition date fair value. Application of these valuation techniques requires the use of several assumptions related to future cash flows and the discount rate.
Investment properties

4.11. Investment properties

Investment properties shall be measured initially at its cost. The cost of a purchased investment property comprises its purchase price and any directly attributable expenditure. Directly attributable expenditure includes, for example, professional fees for legal services, property transfer taxes and other transaction costs.

In the measurement after initial recognition, the Group has chosen the cost model for all investment property.
Financial assets and liabilities

4.12. Financial assets and liabilities

The Group measures its financial assets and liabilities at initial recognition at fair value and subsequently at amortized cost using the effective interest method.

The Group has not irrevocably designated a financial asset or liability as measured at fair value through profit or loss to eliminate or significantly reduce a measurement or recognition inconsistency.

Financial assets or liabilities at fair value through profit or loss are measured at fair value through profit and loss due to the business model used in their negotiation and/or the contractual characteristics of their cash flows.

The Group makes estimates of collectability of its recorded receivables. Management analyzes trade account receivables in accordance with conventional criteria, adjusting the amount through a charge of an allowance for bad debts upon recognition of the inability of third parties to afford their financial obligations to the Group. Management specifically analyzes the accounts receivable, the historical bad debts, solvency of customers, current economic trends and the changes to the payment conditions of customers to assess the adequate allowance for bad debts.
Borrowings

4.13. Borrowings

The Group measures its borrowings at initial recognition at fair value and, subsequently, are measured at amortized cost using the effective interest rate method.

Borrowing costs, either generic or specific, attributable to the acquisition, construction or production of assets that necessarily take a substantial period of time to get ready for their intended use or sale (qualifying assets) are included in the cost of the assets until the moment that they are substantially ready for use or sale. Income earned on the temporary investments of funds generated in specific borrowings still pending use in the qualifying assets, are deducted from the total of financing costs potentially eligible for capitalization.

All other loan costs are recognized under financial costs, through profit and loss.
Convertible notes

4.14. Convertible notes

The convertible notes were classified as compound instruments, a non-derivative financial instrument that contains both a liability and an equity component. The equity component was measured as the residual amount that results from deducting the fair value of the liability component from the initial carrying amount of the instrument. The fair value of the consideration of the liability component was measured first at the fair value of a similar liability (including any embedded non-equity derivative features, such as an issuer’s call option to redeem the bond early) that does not have any associated equity conversion option.

The Group considers that if the instrument meets the ‘fixed for fixed’ condition, as the strike price is pre-determined at inception and only varies over time, and it is therefore classified as equity. As regards to the mandatory conversion feature, as it is a contingent settlement provision, the Group decided to measure the liability component at initial recognition, based on its best estimate of the present value of the redemption amount and allocated the residual to the equity component.
Employee benefits

4.15. Employee benefits

Employee benefits are expected to be settled wholly within 12 months after the end of the reporting period and are presented as current liabilities.

The accounting policies related to incentive payments based on shares are detailed in Note 4.20.
Provisions

4.16. Provisions

The Group has recognized provisions for liabilities of uncertain timing or amount. The provision is measured at the best estimate of the expenditure required to settle the obligation at the end of the reporting period, discounted at a pre-tax rate reflecting current market assessments of the time value of money and risks specific to the liability.
Change in ownership interest in subsidiaries without change of control

4.17. Change in ownership interest in subsidiaries without change of control

Transactions with non-controlling interest that do not result in a loss of control are accounted for as equity transactions - ie., as transactions with the owners in their capacity as owners. The recorded value corresponds to the difference between the fair value of the consideration paid and/or received and the relevant share acquired and/or transferred of the carrying value of the net assets of the subsidiary.
​
Revenue recognition

4.18. Revenue recognition

Revenue is recognized when control has been transferred to the buyer. Transfers of control vary depending on the individual terms of the sales contract. Revenues are recognized when control of the products has been transferred, which generally means that the products have been delivered to the customer and there is no unfulfilled obligation that could affect a customer’s acceptance of the products. Generally, acceptance occurs upon shipment or delivery, but ultimately depends on the terms of the underlying contracts. The customer is then invoiced at the agreed-upon price with the usual payment terms for each geographical region. Those payment terms do not contain a significant financing component.

The timing of performance sometimes differs from the timing that the associated consideration is received from the customer, thus resulting in the recognition of a contract asset or contract liability. We recognize a contract liability if the customer’s payment of consideration is received prior to completion of our related performance obligation.

As a part of our customary business practices, we offer a number of sales incentives to our customers, including volume discounts, retailer incentives, prepayment options and other product rebates. For all such contracts that include any variable consideration, we estimate the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount method, depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in our judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. Although determining the transaction price for consideration requires significant judgment, we have meaningful historical experience with incentives provided to customers and estimate the expected consideration in view of historical patterns of incentive payouts. These estimates are reassessed each reporting period.

We also offer an assurance warranty, which gives customers a refund or exchange right in the case the delivered product does not conform to specifications. Replacement products are accounted for under the warranty guidance if the customer exchanges one product for another of the same type, quality, and price. We have significant experience with historical return patterns and use this experience to include returns in the estimate of transaction price.

With respect to services, we mainly provide R&D and seed treatment services. Revenue associated with services is recognized by reference to the stage of completion of the transaction at the end of the reporting period. Each of the services to be provided has a detailed work plan in which all activities to be rendered are listed. The stage of completion for services is determined in accordance with the execution of the performed tasks listed in the respective work plan. The level of execution of such services is provided by our technical experts, who provide information relating to the transfer of goods or services. We have no material revenue for services that cannot be reliably estimated.

Revenue for usage-based royalties relating to licensed intellectual property rights is recognized at the later of when the performance obligation is satisfied and when a sale or use occurs.

Typically, our average payment terms range from 130 to 160 days at a consolidated level. Longer terms may be granted in limited circumstances; however, the effects of such sales are not material to our consolidated financial statements. Those payment terms do not contain a significant financing component.
Current and deferred income tax

4.19. Current and deferred income tax

Deferred tax assets and liabilities are recognized where the carrying amount of an asset or liability in the Consolidated statement of financial position differs from its tax base, except for differences arising on:

-The initial recognition of goodwill;
-The initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting or taxable profit; and
-Investments in subsidiaries and jointly controlled entities where the Group is able to control the timing of the reversal of the difference and it is probable that the difference will not reverse in the foreseeable future.

Recognition of deferred tax assets is restricted to those instances where it is probable that taxable profit will be available against which the difference can be utilized.

The amount of the asset or liability is determined using tax rates that have been enacted or substantively enacted by the end of the reporting period and are expected to apply when the deferred tax liabilities / (assets) are settled / (recovered).

Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority on either:

-The same taxable entity within the Group, or
-Different entities within the Group which intend either to settle current tax assets and liabilities on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax assets or liabilities are expected to be settled or recovered.
Share-based payments

4.20. Share-based payments

Certain executives and directors of the Group were granted incentives in the form of shares and options to purchase Bioceres Crop Solutions shares as consideration for services.

The cost of these share-based transactions is determined based on their fair value at the date upon which such incentives are granted using a valuation model that is appropriate in the circumstances.

This cost is recognized as an expense together with an increase in equity throughout the period in which the service or performance conditions are satisfied (i.e., the vesting period). The accumulated expense recorded in connection with these transactions at the end of each year until the vesting date reflects the time elapsed between the vesting period and Management’s best estimate of the number of equity instruments that will vest. The charge to income/loss for the period represents the variation in the accumulated expense recorded between the beginning and the end of the year.

Non-market related service and performance conditions are not taken into account when determining the grant date fair value of the equity instruments, but the probability that the conditions are fulfilled is assessed as part of Management’s best estimate of the number of equity instruments that will vest. Market-related performance conditions are reflected in the grant date fair value. Any other conditions related to equity-settled share-based payment transactions but without a service requirement are considered as non-vesting conditions. Non-vesting conditions are reflected in the fair value of the equity instruments and are charged to income/loss immediately unless there are service and/or performance conditions as well.

No amount is recognized for transactions that will not vest because non-market related performance conditions and/or service conditions were not satisfied. When transactions include market-related conditions or non-vesting conditions, the transactions are considered to be vested, irrespective of whether a market-related condition or the non-vesting condition is satisfied, provided that all the other performance and/or service conditions are met.

When the terms and conditions of an equity-settled share-based payment transaction are modified, the minimum expense recognized is the grant date fair value, unmodified, provided that the original terms have been complied with. An additional expense, measured at the date of modification, is recognized for any modification that increases the total fair value of the share-based payment transaction, or is otherwise beneficial to the employee.

When the transaction is settled by the Bioceres Crop Solutions or by the counterparty, any remainder of the fair value is charged to income immediately.

The dilutive effect of current options is considered in the calculation of the diluted earnings per share.

The estimate of the fair value of equity-settled share-based payment transactions requires a determination to be made of the most adequate option pricing model to apply depending on the terms and conditions of the arrangement. This estimate also requires a determination of those factors most appropriate to the pricing model, including the expected life of the option and the expected volatility of the share price upon the basis of which hypotheses are made. The Group measures the fair value of these transactions at the grant date applying the Black-Scholes formula adjusted to consider the possible dilutive effect of the future exercise of the share options granted on their estimated fair value at grant date, as established in paragraph B41 of IFRS 2.
v3.25.3
ACCOUNTING STANDARDS AND BASIS OF PREPARATION (Tables)
 12 Months Ended
Jun. 30, 2025
ACCOUNTING STANDARDS AND BASIS OF PREPARATION  
Schedule of equity interest in the subsidiaries

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

% Equity interest

​

Name

    

Principal activities

    

Country

    

Ref

    

06/30/2025

    

06/30/2024

​

RASA Holding, LLC

 

Holding company

 

USA

 

​

 

100

%

100

%

Rizobacter Argentina S.A.

 

Biological business

 

Argentina

 

​

 

80

%

80

%

Rizobacter do Brasil Ltda.

 

Biological business

 

Brazil

 

a

 

80

%

80

%

Rizobacter del Paraguay S.A.

 

Biological business

 

Paraguay

 

a

 

80

%

80

%

Rizobacter Uruguay

 

Biological business

 

Uruguay

 

a

 

80

%

80

%

Rizobacter South Africa

 

Biological business

 

South Africa

 

a

 

76

%

76

%

Comer. Agrop. Rizobacter de Bolivia S.A.

 

Biological business

 

Bolivia

 

a

 

80

%

80

%

Rizobacter USA, LLC

 

Biological business

 

USA

 

a

 

80

%

80

%

Rizobacter Colombia SAS

 

Biological business

 

Colombia

 

a

 

80

%

80

%

Rizobacter France SAS

 

Biological business

 

France

 

a

 

80

%

80

%

Bioceres Crops S.A.

 

Biological business

 

Argentina

 

​

 

90

%

90

%

BCS Holding Inc

​

Holding Company

​

USA

​

​

​

100

%

100

%

Bioceres Semillas S.A.U.

​

Production and commercialization of seeds

​

Argentina

​

a/b

​

80

%

100

%

Verdeca LLC

​

Research and development

​

USA

​

​

​

100

%

100

%

Insumos Agroquímicos S.A.

​

Selling of agricultural inputs

​

Argentina

​

​

​

61.32

%

61.32

%

Bioceres Crops Do Brasil Ltda.

​

Production and commercialization of seeds

​

Brazil

​

​

​

100

%

100

%

Pro Farm Group Inc.

​

Biological business

​

USA

​

​

​

100

%

100

%

Pro Farm International, OÜ

​

Biological business

​

Finland

​

​

​

100

%

100

%

Pro Farm Michigan Manufacturing LLC

​

Biological business

​

USA

​

​

​

100

%

100

%

Pro Farm Russia, LLC

​

Biological business

​

Russia

​

​

​

100

%

100

%

Pro Farm Technologies Comércio de Insumo Agrícolas do Brasil Ltda

​

Biological business

​

Brazil

​

​

​

99

%

99

%

Pro Farm Technologies, OÜ

​

Biological business

​

Finland

​

​

​

100

%

100

%

Glinatur S.A.

​

Biological business

​

Uruguay

​

​

​

100

%

100

%

Pro Farm, Inc.

​

Biological business

​

USA

​

​

​

100

%

100

%

Rifarm Mexico S.R.L.de C.V.

​

Biological business

​

Mexico

​

​

​

100

%

—

​

Natal Agro S.R.L.

​

Development and breeding of seeds

​

Argentina

​

c

​

51

%

51

%

a)Indirect interests held through Rizobacter. The indirect equity interest participation included in this table was the 80% of the direct equity interest participation that Rizobacter owns in each entity.

b)In June 2025, Rizobacter Argentina S.A. entered into a share purchase agreement with Bioceres Crop Solutions Corp., acquiring 100% of the share capital of Bioceres Semillas S.A.U. In line with the Group’s accounting policies, the transaction was accounted using the predecessor value method.

c)On June 10, 2024 we acquired a controlling interest in Natal Agro S.R.L (“Natal”). See Note 6
v3.25.3
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS (Tables)
 12 Months Ended
Jun. 30, 2025
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS  
Summary of fair value of the consideration of payment

​

​

​

​

Cash payment

    

215,415

Regulatory activities

​

727,985

Total consideration

 

943,400
Summary of assets acquired, liabilities assumed, and non-controlling interest recognized

​

​

​

​

Cash and cash equivalents

 

252,923

Other financial assets

 

73,950

Trade receivables

 

596,463

Other receivables

 

288,861

Income and minimum presumed recoverable income taxes

 

19,998

Inventories

 

4,031,412

Property, plant and equipment

 

816,576

Intangible assets

 

2,217,985

Right of use asset

​

168,988

Trade and other payables

 

(2,302,332)

Borrowings

 

(743,279)

Employee benefits and social security

 

(23,346)

Deferred revenue and advances from customers

 

(2,515)

Provisions

​

(355,898)

Lease liabilities

​

(168,988)

Deferred tax liabilities

​

(996,824)

Total net assets identified

 

3,873,974

​

​

​

Non-controlling interest

 

(1,898,247)

​

​

​

Gain from a bargain purchase

​

(1,032,327)

​

​

​

Total consideration

 

943,400
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Tables)
 12 Months Ended
Jun. 30, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION  
Schedule of cash and cash equivalents

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Cash at bank and on hand

​

19,488,145

​

24,973,048

Mutual funds

​

13,206,934

​

19,500,222

​

 

32,695,079

 

44,473,270
Schedule of other financial assets

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current

 

  

 

  

US Treasury bills

​

—

​

1,993,668

Mutual funds

​

144,606

​

6,658,805

Shares of Moolec Science S.A.

​

976,425

​

1,530,375

Other investments

 

919,007

 

1,512,680

​

 

2,040,038

 

11,695,528

​

​

​

​

​

​

 

06/30/2025

    

06/30/2024

Non-current

 

  

 

  

Shares of Bioceres Group PLC.

 

—

 

444,473

Other investments

 

58

 

190,080

​

 

58

 

634,553
Schedule of trade receivables

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current

​

​

​

​

Trade debtors

​

171,840,254

​

205,057,590

Allowance for impairment of trade debtors

 

(13,847,745)

 

(7,050,280)

Shareholders and other related parties (Note 17)

 

122

 

141,224

Allowance for credit notes to be issued

 

(711,663)

 

(2,905,624)

Trade debtors - Joint ventures and associates (Note 17)

 

4,179

 

782,142

Deferred checks

 

8,574,786

 

11,295,922

​

 

165,859,933

 

207,320,974

​

​

​

​

​

​

​

06/30/2025

    

06/30/2024

Non-current

​

​

​

​

Trade debtors

​

2,123,463

​

—

Allowance for impairment of trade debtors

​

(275,718)

​

—

Shareholders and other related parties (Note 17)

​

249,579

​

—

Trade debtors - Joint ventures and associates (Note 17)

​

409,510

​

—

​

​

2,506,834

​

—
Schedule of other receivables

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current

 

  

 

  

Taxes

 

8,884,305

 

5,019,659

Shareholders and other related parties (Note 17)

 

77,045

 

—

Other receivables - Joint ventures and associates (Note 17)

 

200,000

 

207,449

Prepayments to suppliers

 

5,834,158

 

10,242,075

Prepaid expenses and other receivables

 

251,590

 

1,594,152

Miscellaneous

​

614,883

​

1,235,337

​

 

15,861,981

 

18,298,672

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Non-current

 

  

 

  

Taxes

 

576,538

 

752,045

Shareholders and other related parties (Note 17)

​

2,698,047

​

—

Other receivables - Joint ventures and associates (Note 17)

 

18,947,793

 

15,495,543

Reimbursements over exports

 

1,204,269

 

1,461,038

Loans receivables

​

230,000

​

230,000

Miscellaneous

 

3,883

 

18,495

​

 

23,660,530

 

17,957,121
Schedule of inventories

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Seeds

 

5,317,730

 

5,967,231

Resale products

 

42,228,777

 

53,788,333

Manufactured products

​

13,648,705

​

26,081,250

Goods in transit

 

6,024,201

 

5,618,540

Supplies

 

19,286,246

 

22,546,093

Agricultural products

 

4,612,064

 

15,015,884

Allowance for obsolescence

​

(3,506,454)

​

(3,087,563)

​

 

87,611,269

 

125,929,768

​

​

​

​

​

Net of agricultural products

​

82,999,205

​

110,913,884
Schedule of changes in biological assets

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

    

Soybean

    

Corn

    

Wheat

    

Barley

    

Sunflower

    

Total

Beginning of the year

 

—

 

—

 

220,682

 

73,452

 

—

 

294,134

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

593,001

 

435,725

 

579,313

 

158,080

 

(1,256)

 

1,764,863

Costs incurred during the year

 

1,959,381

 

1,814,249

 

444,303

 

162,342

 

55,063

 

4,435,338

Decrease due to harvest/disposals

 

(1,275,688)

 

(1,148,288)

 

(1,244,298)

 

(393,874)

 

(53,807)

 

(4,115,955)

Year ended June 30, 2025

 

1,276,694

 

1,101,686

 

—

 

—

​

—

 

2,378,380

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

    

Soybean

    

Corn

    

Wheat

    

Barley

    

Sunflower

    

Total

Beginning of the year

 

—

 

—

 

87,785

 

59,057

 

—

 

146,842

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

(352,199)

 

(32,674)

 

231,526

 

106,605

 

996

 

(45,746)

Costs incurred during the year

 

1,423,732

 

792,235

 

220,679

 

73,452

 

137,680

 

2,647,778

Decrease due to harvest/disposals

 

(1,071,533)

 

(759,561)

 

(319,308)

 

(165,662)

 

(138,676)

 

(2,454,740)

Year ended June 30, 2024

 

—

 

—

 

220,682

 

73,452

 

—

 

294,134
Schedule of property plant and equipment

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net

​

​

​

​

​

​

​

​

​

​

​

Net

​

​

carrying

​

​

​

​

​

​

​

​

​

Foreign

​

carrying

​

​

amount

​

​

​

​

​

​

​

Depreciation

​

currency

​

amount

Class

    

06/30/2024

    

Additions

    

Transfers

    

Disposals

    

of the year

    

translation

    

06/30/2025

Office equipment

​

410,338

​

39,611

​

—

​

(4,791)

​

(78,901)

​

3,194

​

369,451

Vehicles

​

2,200,349

​

35,915

​

—

​

(17,239)

​

(882,264)

​

1,023

​

1,337,784

Equipment and computer software

​

507,469

​

65,953

​

—

​

(323)

​

(256,198)

​

14,862

​

331,763

Fixtures and fittings

 

2,786,470

 

9,084

 

225,338

​

(6,789)

 

(860,822)

 

6,350

 

2,159,631

Machinery and equipment

 

16,710,328

 

563,352

 

122,653

​

(143,947)

 

(2,891,448)

 

80,931

 

14,441,869

Land and buildings

 

39,677,902

 

—

 

348,085

​

—

 

(1,021,176)

 

71,315

 

39,076,126

Buildings in progress

 

12,280,422

 

5,264,663

 

(696,076)

​

—

 

—

 

9,753

 

16,858,762

Total

 

74,573,278

 

5,978,578

 

—

​

(173,089)

 

(5,990,809)

 

187,428

 

74,575,386

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net

​

​

​

Additions

​

​

​

​

​

​

​

​

​

Net

​

​

carrying

​

​

​

from

​

Reclassification

​

​

​

​

​

Foreign

​

carrying

​

​

amount

​

​

​

business

​

from Investment

​

​

​

Depreciation

​

currency

​

amount

Class

    

06/30/2023

    

Additions

    

combination

    

properties

    

Disposals

    

of the year

    

translation

    

06/30/2024

Office equipment

​

263,892

​

235,900

​

2,242

​

—

​

—

​

(77,639)

​

(14,057)

​

410,338

Vehicles

​

2,032,853

​

904,798

​

173,190

​

—

​

(1,677)

​

(908,040)

​

(775)

​

2,200,349

Equipment and computer software

​

174,399

​

702,842

​

462

​

—

​

(8,184)

​

(333,521)

​

(28,529)

​

507,469

Fixtures and fittings

​

2,862,949

 

703,027

​

28,672

​

—

​

6,295

 

(812,810)

 

(1,663)

 

2,786,470

Machinery and equipment

 

14,463,756

 

5,459,571

 

1,084

​

—

 

(154,492)

 

(2,649,074)

 

(410,517)

 

16,710,328

Land and buildings

 

36,144,792

 

1,835,054

 

—

​

3,222,044

 

53,217

 

(982,165)

 

(595,040)

 

39,677,902

Buildings in progress

 

11,911,194

 

72,480

 

610,926

​

—

 

(106,421)

 

—

 

(207,757)

 

12,280,422

Total

 

67,853,835

 

9,913,672

 

816,576

​

3,222,044

 

(211,262)

 

(5,763,249)

 

(1,258,338)

 

74,573,278
Schedule of the carrying amounts that would have been recognized if land and building were stated at cost

​

​

​

​

​

​

Class of property

    

06/30/2025

    

06/30/2024

Land and buildings

 

28,304,611

 

27,876,636
Schedule of net carrying amount of each class of intangibles

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net

​

​

​

​

​

​

​

​

​

Net

​

​

carrying

​

​

​

​

​

​

​

Foreign

​

carrying

​

​

amount

​

​

​

Transfers/

​

Amortization

​

currency

​

amount

Class

    

06/30/2024

    

Additions

    

Disposals

    

of the year

    

translation

    

06/30/2025

Seed and integrated products

 

  

 

  

​

​

​

​

 

​

​

  

HB4 technology and breeding program (*)

 

35,574,371

 

3,164,283

​

—

​

(2,274,483)

 

—

​

36,464,171

Integrated seed products (*)

 

2,681,826

 

—

​

—

​

(194,339)

 

38,923

​

2,526,410

Crop nutrition

 

​

 

​

​

​

​

​

 

​

​

​

Microbiological products

 

41,187,249

 

286,665

​

3,605,198

​

(1,511,420)

 

3,126

​

43,570,818

Microbiological products in progress

​

10,452,861

​

5,163,500

​

(3,706,661)

​

—

​

—

​

11,909,700

Other intangible assets

 

​

 

​

​

​

​

​

 

​

​

​

Trademarks and patents

 

48,028,369

 

158,557

​

(122,305)

​

(4,080,753)

 

—

​

43,983,868

Trademarks and patents with indefinite useful lives

​

9,922,989

​

—

​

122,305

​

—

​

—

​

10,045,294

Software

 

1,827,983

 

16,222

​

146,839

​

(676,995)

 

(102)

​

1,313,947

Software in progress

​

580,728

​

176,064

​

(146,839)

​

—

​

—

​

609,953

Customer loyalty

 

21,636,760

 

—

​

—

​

(1,368,659)

 

—

​

20,268,101

RG/RS/OX Wheat in progress

​

5,000,000

​

6,528,899

​

—

​

(1,048,082)

​

—

​

10,480,817

Total

 

176,893,136

 

15,494,190

​

(101,463)

​

(11,154,731)

 

41,947

​

181,173,079

(*) Intangible assets with definite useful lives included in the Bioceres Crops CGU were tested for impairment following events or changes in circumstances indicating that their carrying amount may not be recoverable. The triggering event was a change in the business model for HB4, shifting toward expanding and reinforcing the standard licensing-based commercial model. The impairment test concluded that the estimated recoverable amount of the Bioceres Crops CGU exceeded its carrying amount. For further details, see Note 7.9.

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net

​

​

​

Additions

​

​

​

​

​

​

​

Net

​

​

carrying

​

​

​

from

​

​

​

​

​

Foreign

​

carrying

​

​

amount

​

​

​

business

​

​

​

Amortization

​

currency

​

amount

Class

    

06/30/2023

    

Additions

    

combination

    

Transfers

    

of the year

    

translation

    

06/30/2024

Seed and integrated products

​

  

​

  

​

  

​

​

​

​

​

  

​

  

HB4 technology and breeding program

​

31,679,681

​

5,986,682

​

—

​

—

​

(2,091,992)

​

—

​

35,574,371

Integrated seed products

​

2,841,008

​

—

​

—

​

—

​

(191,559)

​

32,377

​

2,681,826

Crop nutrition

 

​

 

​

 

​

 

​

​

​

​

​

 

​

Microbiological products

 

37,295,460

 

—

 

—

 

7,610,115

​

(3,718,326)

​

—

 

41,187,249

Microbiological products in progress

​

12,213,341

​

5,869,084

​

—

​

(7,610,115)

​

—

​

(19,449)

​

10,452,861

Other intangible assets

 

​

 

​

 

​

 

​

​

​

​

​

 

​

Trademarks and patents

 

51,933,444

 

44,073

 

122,305

 

—

​

(4,071,453)

​

—

 

48,028,369

Trademarks and patents with indefinite useful lives

​

7,827,309

​

—

​

2,095,680

​

—

​

—

​

—

​

9,922,989

Software

 

1,638,519

 

585,313

 

—

 

276,128

​

(670,514)

​

(1,463)

 

1,827,983

Software in progress

​

349,171

​

507,685

​

—

​

(276,128)

​

—

​

—

​

580,728

Customer loyalty

 

23,006,023

 

—

 

—

 

—

​

(1,369,263)

​

—

 

21,636,760

RG/RS/OX Wheat in progress

 

5,000,000

 

—

 

—

 

—

​

—

​

—

 

5,000,000

Total

 

173,783,956

 

12,992,837

 

2,217,985

 

—

​

(12,113,107)

​

11,465

 

176,893,136

​
Schedule of carrying amount of goodwill

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Rizobacter Argentina S.A.

 

28,080,271

 

28,080,271

Bioceres Crops S.A.

 

7,523,322

 

7,523,322

Pro farm Group, Inc.

​

76,089,749

​

76,089,749

Insumos Agroquímicos S.A.

​

470,090

​

470,090

​

 

112,163,432

 

112,163,432
Schedule of cash flow projections for impairment test

​

Key assumption

Management’s approach

Discount rate

The discount rate applied was either 16.39% or 11.56%, depending on the target market.

The weighted average cost of capital (WACC) was estimated using the market capital structure plus 2% of risk premium which reflect the higher risk associated with intangible assets.

For the cost of equity, the discount rate is estimated based on the Capital Asset Pricing Model (CAPM).

Market share, product prices and royalties.

The projected revenue from the products and services of the CGUs has been estimated by the management based on market penetration data for comparable products and technologies and on future expectations of foreseen economic and market conditions.

The prices and royalties estimated in the revenue projections are based on current and projected market prices for the products and services of the CGUs.

​

Key assumption

Management’s approach

Discount rate

The discount rate used ranges was 14.11% for Rizobacter UGE and for Bioceres Crops UGE, and 9.28% for Pro Farm UGE due to the target market.

The weighted average cost of capital (“WACC”) rate has been estimated based on the market capital structure.

For the cost of equity, the discount rate is estimated based on the Capital Asset Pricing Model (CAPM).

Market share, product prices and royalties.

The projected revenue from the products and services of the CGUs has been estimated by the management based on market penetration data for comparable products and technologies and on future expectations of foreseen economic and market conditions.

The prices (Rizobacter CGU and Pro Farm CGU) and royalties (Bioceres Crops CGU) estimated in the revenue projections are based on current and projected market prices for the products and services of the CGUs.

Terminal value

Rizobacter CGU and Bioceres Crops CGU: The growth rate used to extrapolate the future cash flow projections to terminal period is 2%.

Pro Farm CGU: EBITDA multiple (10x)
Schedule of investment properties

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Investment properties

 

570,324

 

560,783

​

 

570,324

 

560,783
Schedule of trade and other payables

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Trade creditors

 

87,073,151

 

108,307,192

Shareholders and other related parties (Note 17)

 

286,172

 

37,985

Trade creditors - Parent company (Note 17)

 

878,874

 

729,171

Trade creditors - Joint ventures and associates (Note 17)

 

3,625,406

 

52,888,732

Taxes

 

3,283,856

 

5,647,550

Miscellaneous

 

1,285,145

 

1,121,839

​

 

96,432,604

 

168,732,469

​

​

​

​

​

Non-current

 

  

 

  

Trade creditors

​

4,785,300

​

—

Trade creditors - Joint ventures and associates (Note 17)

​

43,696,426

​

—

​

 

48,481,726

 

—
Schedule of borrowings

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current

​

​

​

​

Bank borrowings

 

93,752,214

 

91,816,134

Corporate bonds

 

25,265,276

 

42,035,925

Trust debt securities

 

710,636

 

2,895,139

​

 

119,728,126

 

136,747,198

Non-current

 

​

 

​

Bank borrowings

 

12,271,490

 

15,316,612

Corporate bonds

 

25,926,536

 

25,071,823

Trust debt securities

​

—

​

1,716,447

​

 

38,198,026

 

42,104,882
Schedule of carrying value of borrowings

​

​

​

​

​

​

​

​

​

​

​

​

06/30/2025

​

06/30/2024

​

​

Amortized

​

​

​

Amortized

​

​

​

    

cost

    

Fair value

    

cost

    

Fair value

Current

​

​

​

​

​

​

​

​

Bank borrowings

 

93,752,214

 

83,183,234

 

91,816,134

 

89,874,010

Corporate Bonds

 

25,265,276

 

22,529,823

 

42,035,925

 

41,492,963

​

​

​

​

​

​

​

​

​

Non-current

 

​

 

​

 

​

 

​

Bank borrowings

 

12,271,490

 

9,402,501

 

15,316,612

 

14,850,783

Corporate Bonds

 

25,926,536

 

18,732,545

 

25,071,823

 

23,845,583
Schedule of employee benefits and social security

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Salaries, accrued incentives, vacations and social security

 

6,108,130

 

7,192,492

Key management personnel (Note 17)

 

65,882

 

148,466

​

 

6,174,012

 

7,340,958
Schedule of deferred revenue and advances from customers

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current

​

​

​

​

Advances from customers

 

4,282,668

 

3,335,740

Deferred revenue

​

—

​

587,400

​

​

4,282,668

​

3,923,140

Non-current

​

​

​

​

Advances from customers

​

—

​

52,511

Deferred revenue

​

1,436,912

​

1,872,627

​

 

1,436,912

 

1,925,138
Schedule of provisions

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Provisions for contingencies

 

1,267,572

 

1,255,702

​

 

1,267,572

 

1,255,702
Schedule of changes in allowances and provisions

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Currency

​

​

​

​

​

​

​

​

Uses and

​

conversion

​

​

Item

    

06/30/2024

    

Additions

    

reversals

    

difference

    

06/30/2025

DEDUCTED FROM ASSETS

 

  

 

  

 

  

 

  

 

  

​

 

  

 

  

 

  

 

  

 

  

Allowance for impairment of trade debtors

 

(7,050,280)

 

(7,123,716)

 

—

 

50,533

 

(14,123,463)

Allowance for obsolescence

 

(3,087,563)

 

(1,547,723)

 

1,158,036

 

(29,204)

 

(3,506,454)

Total deducted from assets

 

(10,137,843)

 

(8,671,439)

 

1,158,036

 

21,329

 

(17,629,917)

​

 

​

 

​

 

​

 

​

 

​

INCLUDED IN LIABILITIES

 

​

 

​

 

​

 

​

 

​

Provisions for contingencies

 

(1,255,702)

 

(335,773)

 

309,793

 

14,110

 

(1,267,572)

Total included in liabilities

 

(1,255,702)

 

(335,773)

 

309,793

 

14,110

 

(1,267,572)

Total

 

(11,393,545)

 

(9,007,212)

 

1,467,829

 

35,439

 

(18,897,489)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Additions

​

​

​

Currency

​

​

​

​

​

​

​

​

from business

​

Uses and

​

conversion

​

​

Item

    

06/30/2023

    

Additions

    

combination

    

reversals

    

difference

    

06/30/2024

DEDUCTED FROM ASSETS

 

  

 

  

 

  

 

  

 

  

 

  

​

 

  

 

  

 

  

 

  

 

  

 

  

Allowance for impairment of trade debtors

 

(7,425,604)

 

(753,428)

 

—

 

777,558

 

351,194

 

(7,050,280)

Allowance for obsolescence

 

(2,492,499)

 

(586,515)

 

—

 

69,582

 

(78,131)

 

(3,087,563)

Total deducted from assets

 

(9,918,103)

 

(1,339,943)

 

—

 

847,140

 

273,063

 

(10,137,843)

​

 

​

 

​

 

​

 

​

 

​

 

​

INCLUDED IN LIABILITIES

 

​

 

​

 

​

 

​

 

​

 

​

Provisions for contingencies

 

(891,769)

 

(367,126)

 

(355,898)

 

393,073

 

(33,982)

 

(1,255,702)

Total included in liabilities

 

(891,769)

 

(367,126)

 

(355,898)

 

393,073

 

(33,982)

 

(1,255,702)

Total

 

(10,809,872)

 

(1,707,069)

 

(355,898)

 

1,240,213

 

239,081

 

(11,393,545)

​
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Tables)
 12 Months Ended
Jun. 30, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME  
Schedule of revenue from contracts with customers

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Sale of goods and services

 

318,498,299

 

443,554,101

 

385,295,414

Royalties

 

1,414,864

 

986,602

 

1,247,567

Right of use licenses

​

13,430,824

​

20,287,845

​

32,903,458

​

 

333,343,987

 

464,828,548

 

419,446,439
Schedule of cost of sales

​

​

​

​

​

​

​

​

Item

    

06/30/2025

    

06/30/2024

    

06/30/2023

Inventories as of the beginning of the year

 

110,913,884

 

111,990,145

 

78,759,610

Business combination

​

—

​

4,031,412

​

11,182,602

Purchases of the year

 

149,950,181

 

249,648,267

 

233,471,036

Production costs

 

25,177,920

 

24,672,636

 

23,227,844

Foreign currency translation

 

382,092

 

(1,206,764)

 

806,106

Subtotal

 

286,424,077

 

389,135,696

 

347,447,198

Inventories as of the end of the year (*)

 

(82,999,205)

 

(110,913,884)

 

(111,990,145)

Cost of sales

 

203,424,872

 

278,221,812

 

235,457,053

(*) Net of agricultural products.
Schedule of R&D classified by nature

​

​

​

​

​

​

​

​

​

    

Research

    

Research

    

Research

​

​

and

​

and

​

and

​

 

development

 

development

 

development

​

 

expenses

 

expenses

 

expenses

Item

 

06/30/2025

    

06/30/2024

    

06/30/2023

Amortization of intangible assets

 

5,079,962

 

5,923,389

 

4,804,768

Analysis and storage

​

—

​

5,302

​

52,660

Commissions and royalties

 

14,179

 

—

 

16,257

Import and export expenses

 

—

 

—

 

855

Depreciation of property, plant and equipment

​

767,731

​

618,627

​

577,785

Freight and haulage

 

2,025

 

30,450

 

17,429

Employee benefits and social securities

 

4,032,386

 

4,727,340

 

4,530,533

Maintenance

 

253,581

 

314,721

 

452,449

Energy and fuel

 

5,576

 

8,101

 

111,481

Supplies and materials

 

2,589,371

 

2,256,748

 

2,924,994

Mobility and travel

 

141,271

 

205,572

 

243,865

Share-based incentives

​

217,494

​

510,162

​

136,754

Publicity and advertising

 

—

 

23,383

 

—

Professional fees and outsourced services

​

1,328,301

​

1,265,765

​

660,887

Professional fees related parties

 

90,533

 

256,877

 

542,551

Office supplies

​

247,425

​

688,969

​

93,623

Information technology expenses

​

40,286

​

29,013

​

31,356

Insurance

 

49,343

 

48,872

 

78,673

Depreciation of leased assets

​

54,505

​

—

​

68,321

Miscellaneous

 

853

 

269,750

 

74

Total

 

14,914,822

 

17,183,041

 

15,345,315

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

R&D capitalized (Note 7.8)

 

8,614,448

 

11,855,766

 

10,753,047

R&D profit and loss

 

14,914,822

 

17,183,041

 

15,345,315

Total

 

23,529,270

 

29,038,807

 

26,098,362
Schedule of expenses classified by nature and function

​

​

​

​

​

​

​

​

​

    

​

    

Selling, general 

    

​

​

​

​

​

and 

​

​

​

​

​

​

administrative 

​

Total

Item

​

Production costs

​

expenses

​

06/30/2025

Amortization of intangible assets

 

351,240

 

5,723,529

 

6,074,769

Analysis and storage

​

—

​

14,744

​

14,744

Commissions and royalties

 

835,082

 

1,989,880

 

2,824,962

Import and export expenses

 

—

 

826,942

 

826,942

Depreciation of property, plant and equipment

 

2,861,812

 

2,361,266

 

5,223,078

Depreciation of leased assets

 

2,477,334

 

2,504,864

 

4,982,198

Impairment of receivables

 

—

 

7,123,716

 

7,123,716

Freight and haulage

 

1,003,986

 

11,367,204

 

12,371,190

Employee benefits and social securities

 

9,899,884

 

43,439,612

 

53,339,496

Maintenance

 

2,640,232

 

2,793,293

 

5,433,525

Energy and fuel

 

658,621

 

106,846

 

765,467

Supplies and materials

 

586,696

 

2,678,691

 

3,265,387

Mobility and travel

 

113,676

 

3,775,315

 

3,888,991

Publicity and advertising

 

—

 

4,509,183

 

4,509,183

Contingencies

 

84,567

 

251,206

 

335,773

Share-based incentives

 

315,965

 

3,853,229

 

4,169,194

Professional fees and outsourced services

 

1,199,979

 

10,142,925

 

11,342,904

Professional fees related parties

 

—

 

1,102

 

1,102

Office supplies and registrations fees

 

93,967

 

1,232,477

 

1,326,444

Insurance

 

181,595

 

2,846,208

 

3,027,803

Information technology expenses

 

39,583

 

2,931,502

 

2,971,085

Obsolescence

 

1,547,723

 

—

 

1,547,723

Taxes

 

260,091

 

12,271,870

 

12,531,961

Miscellaneous

 

25,887

 

367,968

 

393,855

Total

 

25,177,920

 

123,113,572

 

148,291,492

​

​

​

​

​

​

​

​

​

    

​

    

Selling,

    

​

​

 

​

 

general and

 

​

​

​

Production

 

administrative

​

Total

Item

​

costs

 

expenses

​

06/30/2024

Amortization of intangible assets

 

239,545

 

5,950,173

 

6,189,718

Analysis and storage

​

598

​

160,133

​

160,731

Commissions and royalties

 

217,000

 

1,745,169

 

1,962,169

Import and export expenses

 

147,392

 

734,026

 

881,418

Depreciation of property, plant and equipment

 

3,018,014

 

2,126,608

 

5,144,622

Depreciation of leased assets

 

1,312,849

 

2,106,107

 

3,418,956

Impairment of receivables

 

—

 

753,428

 

753,428

Freight and haulage

 

927,910

 

11,831,050

 

12,758,960

Employee benefits and social securities

 

10,015,691

 

38,253,407

 

48,269,098

Maintenance

 

2,134,116

 

2,558,352

 

4,692,468

Energy and fuel

 

997,066

 

514,422

 

1,511,488

Supplies and materials

 

1,031,386

 

3,520,386

 

4,551,772

Mobility and travel

 

143,046

 

4,250,764

 

4,393,810

Publicity and advertising

 

233

 

4,985,955

 

4,986,188

Contingencies

 

66,682

 

300,444

 

367,126

Share-based incentives

 

1,111,919

 

12,512,804

 

13,624,723

Professional fees and outsourced services

 

1,960,315

 

8,759,807

 

10,720,122

Professional fees related parties

 

—

 

225,950

 

225,950

Office supplies and registrations fees

 

242,790

 

1,601,554

 

1,844,344

Insurance

 

199,109

 

2,117,158

 

2,316,267

Information technology expenses

 

35,526

 

3,692,227

 

3,727,753

Obsolescence

 

581,804

 

4,711

 

586,515

Taxes

 

285,791

 

14,184,503

 

14,470,294

Miscellaneous

 

3,854

 

801,772

 

805,626

Total

 

24,672,636

 

123,690,910

 

148,363,546

​

​

​

​

​

​

​

​

​

    

​

    

Selling,

    

​

​

 

​

 

general and

 

​

​

​

Production

 

administrative

​

Total

Item

​

costs

 

expenses

​

06/30/2023

Amortization of intangible assets

 

173,032

 

6,013,633

 

6,186,665

Analysis and storage

 

4,496

 

700,671

 

705,167

Commissions and royalties

 

127,771

 

1,396,750

 

1,524,521

Import and export expenses

 

150,402

 

794,561

 

944,963

Depreciation of property, plant and equipment

 

2,161,236

 

2,094,253

 

4,255,489

Depreciation of leased assets

 

468,524

 

3,029,049

 

3,497,573

Impairment of receivables

 

—

 

1,327,385

 

1,327,385

Freight and haulage

 

2,427,296

 

9,645,962

 

12,073,258

Employee benefits and social securities

 

9,973,301

 

38,030,033

 

48,003,334

Maintenance

 

1,195,111

 

2,067,672

 

3,262,783

Energy and fuel

​

967,412

 

397,305

 

1,364,717

Supplies and materials

​

1,075,319

 

1,047,720

 

2,123,039

Mobility and travel

 

90,848

 

4,140,153

 

4,231,001

Publicity and advertising

 

2,528

 

5,668,569

 

5,671,097

Contingencies

 

—

 

221,008

 

221,008

Share-based incentives

 

—

 

3,278,354

 

3,278,354

Professional fees and outsourced services

 

2,629,567

 

13,498,757

 

16,128,324

Professional fees related parties

 

—

 

277,137

 

277,137

Office supplies and registrations fees

 

229,500

 

833,430

 

1,062,930

Insurance

 

230,388

 

3,006,387

 

3,236,775

Information technology expenses

​

11,556

 

3,087,945

 

3,099,501

Obsolescence

 

1,012,788

 

53,989

 

1,066,777

Taxes

 

255,227

 

11,533,391

 

11,788,618

Miscellaneous

 

41,542

 

858,633

 

900,175

Total

 

23,227,844

 

113,002,747

 

136,230,591
Schedule of other income or expenses, net

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Net result from commercialization of agricultural products

 

(1,890,110)

 

(3,560,703)

 

174,122

Expenses recovery

 

6,808

 

336,815

 

79,274

Result of intangible sales

​

7,751,311

​

—

​

—

Gain from a bargain purchase (Note 6)

​

—

​

1,032,327

​

—

Others

 

907,961

 

693,006

 

831,496

​

 

6,775,970

 

(1,498,555)

 

1,084,892
Schedule of financial results

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Financial costs

    

​

​

​

​

​

Interest expenses with the Parent (Note 17)

 

—

​

(45,852)

​

(462,575)

Interest expenses

 

(25,629,885)

​

(24,078,901)

​

(20,767,168)

Financial commissions

 

(3,208,933)

​

(2,746,945)

​

(2,558,342)

​

 

(28,838,818)

​

(26,871,698)

​

(23,788,085)

​

​

​

​

​

​

​

Other financial results

​

​

​

​

​

​

Exchange differences generated by assets

 

(11,137,132)

​

(15,750,105)

​

(20,410,188)

Exchange differences generated by liabilities

 

4,083,222

​

19,166,100

​

10,890,789

Changes in fair value of financial assets or liabilities and other financial results

 

(14,982,282)

​

(13,026,967)

​

(2,209,036)

Prepayment premium fee

​

(4,870,021)

​

—

​

—

Net gain of inflation effect on monetary items

​

409,356

​

1,697,345

​

438,502

​

​

(26,496,857)

​

(7,913,627)

​

(11,289,933)

​
v3.25.3
TAXATION (Tables)
 12 Months Ended
Jun. 30, 2025
TAXATION  
Schedule of income tax and minimum presumed income tax recoverable and payable

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current assets

 

  

 

  

Income tax

 

1,864,817

 

655,691

​

 

1,864,817

 

655,691

Non-current assets

 

​

 

​

Income tax

 

17,995

 

10,889

​

 

17,995

 

10,889

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Liabilities

 

  

 

  

Income tax

 

452,800

 

4,825,271

​

 

452,800

 

4,825,271

​
Schedule of net deferred tax

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Beginning of the period deferred tax

​

(25,296,931)

​

(28,472,383)

Additions for business combination

​

—

​

(996,824)

Charge for the period

​

134,770

​

5,115,586

Conversion difference

​

(43,779)

​

(943,310)

Total net deferred tax

​

(25,205,940)

​

(25,296,931)
Schedule of deferred tax assets and liabilities

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Income

​

​

​

​

​

​

Balance

​

tax

​

Conversion

​

Balance

Deferred tax assets

    

06/30/2024

    

provision

    

difference

    

30/06/2025

Tax Loss-Carry Forward

 

21,582,404

 

31,609

 

(88,088)

 

21,525,925

Changes in fair value of financial assets or liabilities

 

875

 

—

 

(211)

 

664

Trade receivables

 

437,352

 

572,129

 

(362)

 

1,009,119

Allowances

 

447,526

 

463,297

 

6,729

 

917,552

Royalties

 

764,891

 

(18,311)

 

(2,189)

 

744,391

Others

 

2,750,935

 

(2,201,952)

 

(63,039)

 

485,944

Total deferred tax assets

 

25,983,983

 

(1,153,228)

 

(147,160)

 

24,683,595

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Income

​

​

​

​

​

​

Balance

​

tax

​

Conversion

​

Balance

Deferred tax liabilities

    

06/30/2024

    

provision

    

difference

    

30/06/2025

Intangible assets

 

(28,312,803)

​

62,914

 

41,870

 

(28,208,019)

Property, plant and equipment depreciation

 

(14,609,276)

​

(703,042)

 

(2,410)

 

(15,314,728)

Inflation tax adjustment

 

(162,915)

​

70,804

 

65,303

 

(26,808)

Inventories

 

(7,560,403)

​

1,429,429

 

—

 

(6,130,974)

Others financial assets

 

(460,306)

​

436,364

 

—

 

(23,942)

Right-of-use leased asset

 

(190,086)

​

10,505

 

(1,382)

 

(180,963)

Others

 

14,875

​

(18,976)

 

—

 

(4,101)

Total deferred tax liabilities

 

(51,280,914)

​

1,287,998

 

103,381

 

(49,889,535)

​

​

​

​

​

​

​

​

​

Net deferred tax

 

(25,296,931)

​

134,770

 

(43,779)

 

(25,205,940)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Additions

​

Income

​

​

​

​

​

​

Balance

​

for business

​

tax

​

Conversion

​

Balance

Deferred tax assets

    

06/30/2023

    

combination

    

provision

    

difference

    

30/06/2024

Tax Loss-Carry Forward

 

16,701,783

 

—

 

5,655,758

 

(775,137)

 

21,582,404

Changes in fair value of financial assets or liabilities

 

3,107

 

—

 

—

 

(2,232)

 

875

Trade receivables

 

354,741

 

—

 

212,688

 

(130,077)

 

437,352

Allowances

 

796,606

 

—

 

(297,513)

 

(51,567)

 

447,526

Royalties

 

723,083

 

—

 

48,310

 

(6,502)

 

764,891

Others

 

4,210,435

 

765,384

 

(2,094,736)

 

(130,148)

 

2,750,935

Total deferred tax assets

 

22,789,755

 

765,384

 

3,524,507

 

(1,095,663)

 

25,983,983

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

 

​

​

​

 

​

 

​

​

​

​

 

Additions

​

Income

​

​

​

​

​

​

Balance

 

for business

​

tax

​

Conversion

​

Balance

Deferred tax liabilities

    

06/30/2023

    

combination

    

provision

    

difference

    

30/06/2024

Intangible assets

 

(28,798,967)

 

(495,346)

​

867,747

 

113,763

 

(28,312,803)

Property, plant and equipment depreciation

 

(13,620,151)

 

(211,136)

​

(784,369)

 

6,380

 

(14,609,276)

Inflation tax adjustment

 

(566,759)

 

—

​

386,486

 

17,358

 

(162,915)

Inventories

 

(5,979,778)

 

(940,231)

​

(640,394)

 

—

 

(7,560,403)

Others financial assets

 

(2,150,406)

 

—

​

1,690,100

 

—

 

(460,306)

Right-of-use leased asset

 

(120,440)

 

(115,495)

​

30,997

 

14,852

 

(190,086)

Others

 

(25,637)

 

—

​

40,512

 

—

 

14,875

Total deferred tax liabilities

 

(51,262,138)

 

(1,762,208)

​

1,591,079

 

152,353

 

(51,280,914)

​

​

​

​

​

​

​

​

​

​

​

Net deferred tax

 

(28,472,383)

 

(996,824)

​

5,115,586

 

(943,310)

 

(25,296,931)
Schedule of income tax

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Current tax expense

 

(1,408,386)

 

(8,894,201)

 

(1,311,505)

Deferred tax

 

134,770

​

5,115,586

 

2,380,157

Total

 

(1,273,616)

 

(3,778,615)

 

1,068,652
Schedule of reconciliation of the statutory tax rate to the effective tax rate

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Earning before income tax-rate

​

(57,571,637)

​

11,067,598

​

19,105,947

Income tax expense by applying tax rate in force in the respective countries

 

13,417,515

 

(2,532,953)

​

1,331,544

Share of profit or loss of subsidiaries, joint ventures and associates

 

(294,638)

 

1,371,636

​

241,301

Stock options charge

 

(167,601)

 

(1,351,831)

​

(558,026)

Non-deductible expenses

 

(4,027,734)

 

(1,468,643)

​

(371,316)

Tax inflation adjustment

​

3,211,529

​

8,788,533

​

7,920,895

Result of inflation effect on monetary items and other finance results

​

(1,391,617)

​

(8,999,710)

​

(8,120,822)

Derecognition of tax loss carryforwards

​

(10,935,018)

​

—

​

—

Others

​

(1,086,052)

​

414,353

​

625,076

Income tax expenses

 

(1,273,616)

 

(3,778,615)

​

1,068,652
Schedule of income tax expense calculated by applying the tax rate in force

​

​

​

​

​

​

​

​

​

​

June 30, 2025

​

​

Earnings

​

Weight

​

​

​

​

before 

​

average 

​

​

​

​

income tax-

​

applicable tax 

​

​

Tax jurisdiction

    

rate

    

rate

    

Income tax 

Low or null taxation jurisdictions

 

(9,187,121)

 

0.0

%  

—

Profit-making entities

 

—

 

—

​

—

Loss-making entities

 

(48,384,516)

 

27.8

%  

13,417,515

​

 

(57,571,637)

​

​

 

13,417,515

​

​

​

​

​

​

​

​

​

​

June 30, 2024

​

    

Earnings

    

Weight

    

​

​

​

before 

​

average 

​

​

​

​

income tax-

​

applicable tax 

​

​

Tax jurisdiction

    

rate

    

rate

    

Income tax 

Low or null taxation jurisdictions

 

10,464,257

 

0.0

%  

—

Profit-making entities

 

30,435,214

 

34.7

%  

(10,560,379)

Loss-making entities

 

(29,831,873)

 

26.9

%  

8,027,426

​

 

11,067,598

​

​

 

(2,532,953)

​

​

​

​

​

​

​

​

​

​

June 30, 2023

​

    

Earnings 

    

Weight

    

​

​

​

before 

​

average 

​

​

​

​

income tax-

​

applicable tax 

​

Income 

Tax jurisdiction

    

rate

    

rate

    

tax

Low or null taxation jurisdictions

 

29,696,082

 

0.0

%  

—

Profit-making entities

 

10,484,562

 

34.1

%  

(3,577,918)

Loss-making entities

 

(21,074,697)

 

23.3

%  

4,909,462

​

 

19,105,947

​

​

 

1,331,544
Schedule of carry forward tax losses

​

​

​

​

​

​

​

​

​

​

​

​

Tax-Loss Carry

​

​

​

​

​

​

 forward applying

​

​

​

​

​

​

tax rate in force

​

​

​

​

Tax-Loss Carry

​

in the respective

​

​

Tax jurisdiction

    

 forward

    

countries

    

Expiration

United States of America

 

69,459,595

 

14,586,515

 

—

Brazil

 

13,624,448

 

4,632,313

 

—

Argentina

​

213,252

​

53,313

​

2029

Argentina

 

6,467,278

 

2,033,203

 

2030

France

 

882,319

 

220,581

 

—

Total

 

90,646,892

 

21,525,925

 

​
v3.25.3
EARNING PER SHARE (Tables)
 12 Months Ended
Jun. 30, 2025
EARNING PER SHARE  
Schedule of earning per share

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Numerator

 

  

 

  

 

  

Profit/ (Loss) for the year (basic EPS)

 

(55,416,054)

​

4,275,688

​

18,779,876

Profit/ (Loss) for the year (diluted EPS)

 

(55,416,054)

​

4,275,688

​

18,779,876

Denominator

 

​

 

​

 

​

Weighted average number of shares (basic EPS)

 

63,228,240

​

62,840,129

​

62,146,082

Weighted average number of shares (diluted EPS)

 

63,228,240

​

63,485,432

​

63,185,508

​

​

​

​

​

​

​

Basic profit/ (loss) attributable to ordinary equity holders of the parent

​

(0.8764)

​

0.0680

​

0.3022

Diluted profit/ (loss) attributable to ordinary equity holders of the parent

 

(0.8764)

​

0.0673

​

0.2972
v3.25.3
INFORMATION ABOUT COMPONENTS OF EQUITY (Tables)
 12 Months Ended
Jun. 30, 2025
Disclosure of subsidiaries  
Summary of subsidiaries whose non-controlling interest are significant

​

​

​

​

​

​

​

Name

    

06/30/2025

    

06/30/2024

​

Rizobacter Argentina S.A.

​

20

%  

20

%

Insumos Agroquimicos S.A.

​

38.68

%

38.68

%
Rizobacter Argentina S.A.  
Disclosure of subsidiaries  
Summarized financial information

​

Summary financial statements:

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current assets

 

198,279,028

 

345,561,483

Non-current assets

 

197,805,099

 

98,157,355

Total assets

 

396,084,127

 

443,718,838

​

​

​

​

​

Current liabilities

 

182,516,237

 

258,332,709

Non-current liabilities

 

121,291,077

 

69,831,217

Total liabilities

 

303,807,314

 

328,163,926

​

​

​

​

​

Equity attributable to controlling interest

 

92,276,497

 

115,554,674

Equity attributable to non-controlling interest

 

316

 

238

Total equity

 

92,276,813

 

115,554,912

​

​

​

​

​

Total liabilities and equity

 

396,084,127

 

443,718,838

​

Summary statements of comprehensive income or loss

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Revenues

 

197,827,605

​

303,870,411

​

288,880,411

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

26,388

​

(2,468,693)

​

(3,199,885)

Cost of sales

​

(123,358,412)

​

(194,869,433)

​

(178,970,954)

Gross margin

 

74,495,581

​

106,532,285

​

106,709,572

​

​

​

​

​

​

​

Research and development expenses

 

(3,123,919)

​

(3,341,318)

​

(3,851,144)

Selling, general and administrative expenses

 

(64,711,783)

​

(65,215,877)

​

(68,580,834)

Share of profit or loss of joint ventures and associates

 

(1,807,263)

​

716,168

​

222,364

Other income

 

(759,008)

​

(947,068)

​

361,639

Operating profit

 

4,093,608

​

37,744,190

​

34,861,597

​

​

​

​

​

​

​

Financial results

 

(14,078,506)

​

(14,275,961)

​

(25,356,667)

Profit before taxes

 

(9,984,898)

​

23,468,229

​

9,504,930

​

​

​

​

​

​

​

Income tax expense

 

1,145,775

​

(8,216,712)

​

(3,064,006)

Result for the year

 

(8,839,123)

​

15,251,517

​

6,440,924

​

​

​

​

​

​

​

Foreign exchange differences on translation of foreign operations

 

(517,387)

​

(1,495,976)

​

1,075,805

Revaluation of property, plant and equipment, net of tax

 

—

​

—

​

(1,435,739)

Total comprehensive result

 

(9,356,510)

​

13,755,541

​

6,080,990
Insumos Agroquimicos S.A.  
Disclosure of subsidiaries  
Summarized financial information

​

Summary financial statements:

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Current assets

 

44,995,363

 

48,088,212

Non-current assets

 

4,982,874

 

5,253,148

Total assets

 

49,978,237

 

53,341,360

​

​

​

​

​

Current liabilities

 

43,934,269

 

45,049,873

Non-current liabilities

 

98,071

 

293,858

Total liabilities

 

44,032,340

 

45,343,731

​

​

​

​

​

Total equity

 

5,945,897

 

7,997,629

​

​

​

​

​

Total liabilities and equity

 

49,978,237

 

53,341,360

​

Summary statements of comprehensive income or loss

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Revenues

​

40,926,498

​

57,959,538

​

55,710,643

Cost of sales

​

(31,554,081)

​

(44,575,216)

​

(42,765,656)

Gross margin

​

9,372,417

​

13,384,322

​

12,944,987

​

​

​

​

​

​

​

Selling, general and administrative expenses

​

(9,517,827)

​

(9,360,140)

​

(7,931,425)

Other income or expenses, net

​

16,314

​

(9,723)

​

9,833

Operating profit

​

(129,096)

​

4,014,459

​

5,023,395

​

​

​

​

​

​

​

Financial results

​

(3,055,433)

​

(3,223,411)

​

(2,403,656)

Profit/(loss) before tax

​

(3,184,529)

​

791,048

​

2,619,739

Income tax

​

1,319,072

​

(85,586)

​

(1,053,372)

Profit/(loss) for the year

​

(1,865,457)

​

705,462

​

1,566,367

​

​

​

​

​

​

​

Exchange differences on translation of foreign operations

​

—

​

—

​

—

Revaluation of property, plant and equipment, net of tax

​

—

​

—

​

(31,610)

Total comprehensive result

​

(1,865,457)

​

705,462

​

1,534,757

​
v3.25.3
CASH FLOW INFORMATION (Tables)
 12 Months Ended
Jun. 30, 2025
CASH FLOW INFORMATION  
Schedule of significant non-cash transactions related to investing and financing activities

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Investment activities

​

​

​

​

​

​

Net assets acquisition by business combination

​

—

​

905,892

​

152,070,313

Exchange of intangible assets

​

6,528,899

​

—

​

—

Investment in-kind in other related parties (Note 17)

​

4,343,549

​

2,409,244

​

1,163,384

Capitalization of interest on buildings in progress

​

336,416

​

124,098

​

74,710

Reclasification from Investment properties to property, plant and equipment

​

—

​

—

​

3,589,749

Sale of Moolec Science S.A. equity investment (Note 13)

​

—

​

(900,000)

​

(133,079)

​

 

11,208,864

​

2,539,234

​

156,765,077

​

​

​

​

​

​

​

​

​

06/30/2025

    

06/30/2024

    

06/30/2023

Financing activities

 

  

 

  

 

  

Assignment of receivables with shareholders and other related parties

 

(7,886,442)

 

—

 

—

Compensation payment financed by acquisition of intangible assets

 

(1,781,507)

 

—

 

—

Capitalization of convertible notes

​

—

​

—

​

12,211,638

Purchase of own shares

​

—

​

—

​

(24,025,718)

​

 

(9,667,949)

 

—

 

(11,814,080)
Schedule of changes in liabilities arising from financing activities

​

​

​

​

​

​

​

​

​

​

​

​

Financing activities

​

    

​

    

Consideration 

    

Convertible 

    

​

​

​

Borrowings

​

for acquisition

​

notes

​

Total

As of June 30, 2022

 

145,478,637

 

12,902,790

 

12,559,071

 

170,940,498

Proceeds

 

24,817,888

 

—

 

55,000,000

 

79,817,888

Payments

 

(13,596,339)

 

(3,148,617)

 

—

 

(16,744,956)

Interest payment

 

(12,873,219)

 

—

 

(5,173,742)

 

(18,046,961)

Conversion of convertible notes

 

—

 

—

 

(9,109,516)

 

(9,109,516)

Exchange differences, currency translation differences and other financial results

 

24,483,638

 

(4,760,917)

 

21,937,333

 

41,660,054

As of June 30, 2023

 

168,310,605

 

4,993,256

 

75,213,146

 

248,517,007

​

​

​

​

​

​

​

​

​

​

​

​

Financing activities

​

​

​

​

Consideration

​

Convertible

​

​

​

    

Borrowings

    

for acquisition

    

notes

    

Total

As of June 30, 2023

 

168,310,605

​

4,993,256

​

75,213,146

​

248,517,007

Proceeds

 

135,818,247

 

—

 

—

 

135,818,247

Payments

 

(109,702,266)

 

(2,912,171)

 

—

 

(112,614,437)

Financing for assets acquisitions

​

743,279

 

727,985

 

—

 

1,471,264

Interest payment

 

(20,552,108)

 

—

 

(4,172,328)

 

(24,724,436)

Exchange differences, currency translation differences and other financial results

 

4,234,323

 

4,117,445

 

9,768,868

 

18,120,636

As of June 30, 2024

 

178,852,080

 

6,926,515

 

80,809,686

 

266,588,281

​

​

​

​

​

​

​

​

​

​

​

​

Financing activities

​

​

​

​

Consideration

​

Convertible

​

​

​

    

Borrowings

    

 for acquisition

    

 notes

    

Total

As of June 30, 2024

​

178,852,080

 

6,926,515

 

80,809,686

 

266,588,281

Proceeds

 

266,390,032

 

—

 

—

 

266,390,032

Payments

 

(285,418,914)

 

(2,035,388)

 

(1,000,000)

 

(288,454,302)

Interest payment

 

(12,616,737)

 

—

 

(6,315,826)

 

(18,932,563)

Non-cash activities

 

(6,797,045)

 

(2,870,904)

 

—

 

(9,667,949)

Prepayment Premium Fee

​

—

​

—

​

4,870,021

​

4,870,021

Exchange differences, currency translation differences and other financial results

 

17,516,736

 

138,825

 

23,906,564

 

41,562,125

As of June 30, 2025

 

157,926,152

 

2,159,048

 

102,270,445

 

262,355,645

​
v3.25.3
JOINT VENTURES AND ASSOCIATES (Tables)
 12 Months Ended
Jun. 30, 2025
JOINT VENTURES AND ASSOCIATES  
Schedule of investments in joint ventures and affiliates

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Assets

​

​

​

​

Synertech Industrias S.A.

 

39,334,762

 

39,749,851

Alfalfa Technologies S.R.L.

 

36,502

 

36,502

​

​

39,371,264

​

39,786,353

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Liabilities

 

​

 

  

Trigall Genetics S.A.(i)

 

1,007,678

 

296,455

​

 

1,007,678

 

296,455

(i)

The investment in Trigall has a negative balance because the company intends to make additional contributions or cover the losses of the investment.
Schedule of changes in joint ventures investments and affiliates

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

As of the beginning of the year

 

39,489,898

 

38,673,987

Share-based incentives

​

—

​

65,470

Sale of equity investment - Moolec Science S.A.

 

—

 

(900,000)

Reclassification of Moolec Sciense S.A.

 

—

 

(2,398,829)

Foreign currency translation

 

—

​

(238)

Share of profit or loss

 

(1,126,312)

​

4,049,508

As of the end of the year

 

38,363,586

​

39,489,898
Schedule of share of profit or loss of joint ventures and affiliates

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Trigall Genetics S.A.

 

(711,223)

​

326,368

​

103,703

Synertech Industrias S.A.

 

(415,089)

​

3,723,140

​

564,598

Moolec Science S.A.

​

—

​

—

​

467,714

Indrasa Biotecnología S.A.

 

—

​

—

​

62,613

​

 

(1,126,312)

​

4,049,508

​

1,198,628
Schedule of summarized balance sheet of joint venture prepared in accordance with International Financial Reporting Standards ("IFRS")

​

​

​

​

​

​

​

​

Trigall Genetics

Summarized balance sheet

    

06/30/2025

    

06/30/2024

Current assets

​

​

​

​

Cash and cash equivalents

 

331,201

 

450,687

Other current assets

 

5,278,565

 

6,429,065

Total current assets

 

5,609,766

 

6,879,752

​

​

​

​

​

Non-current assets

 

​

 

​

Intangible assets

 

19,019,926

 

17,122,954

Investments in joint ventures and associates

​

3,935,124

​

3,623,325

Total non-current assets

 

22,955,050

 

20,746,279

​

​

​

​

​

Current liabilities

 

​

 

​

Other current liabilities

 

1,677,894

 

1,832,719

Total current liabilities

 

1,677,894

 

1,832,719

​

​

​

​

​

Non-current liabilities

 

​

 

​

Financial liabilities

​

24,363,613

​

22,318,949

Other non- current liabilities

 

1,229,668

 

653,604

Total non-current liabilities

 

25,593,281

 

22,972,553

Net assets

 

1,293,641

 

2,820,759

​

​

​

​

​

​

​

​

Synertech

Summarized balance sheet

    

06/30/2025

    

06/30/2024

Current assets

 

​

 

  

Cash and cash equivalents

 

1,346,714

 

3,086

Other current assets

 

9,081,341

 

55,960,505

Total current assets

 

10,428,055

 

55,963,591

​

​

​

​

​

Non-current assets

 

​

 

​

Property, plan and equipment

 

10,065,936

 

11,195,394

Other non- current assets

 

43,632,401

 

—

Total non-current assets

 

53,698,337

 

11,195,394

​

​

​

​

​

Current liabilities

 

​

 

​

Financial liabilities

 

21,927,582

 

19,015,285

Other current liabilities

 

6,667,724

 

8,595,232

Total current liabilities

 

28,595,306

 

27,610,517

​

​

​

​

​

Non-current liabilities

 

​

 

​

Financial liabilities

 

—

 

—

Other non- current liabilities

 

1,246,318

 

3,447,008

Total non-current liabilities

 

1,246,318

 

3,447,008

Net assets

 

34,284,768

 

36,101,460
Schedule of summarized statements of comprehensive income of joint venture prepared in accordance with International Financial Reporting Standards ("IFRS")

​

​

​

​

​

​

​

​

​

​

Trigall Genetics

Summarized statements of comprehensive income

    

06/30/2025

    

06/30/2024

    

06/30/2023

Revenue

 

1,910,914

 

2,525,061

 

2,010,229

Finance income

 

19,011

 

—

 

—

Finance expense

 

(580,115)

 

(24,435)

 

(718,388)

Depreciation and amortization

​

(507,860)

​

(507,860)

​

(507,860)

Profit of the year

 

(61,964)

 

674,059

 

207,410

Other comprehensive income

 

—

 

—

 

(17,156)

Total comprehensive income

 

(61,964)

 

674,059

 

190,254

​

​

​

​

​

​

​

​

​

​

Synertech

Summarized statements of comprehensive income

    

06/30/2025

    

06/30/2024

    

06/30/2023

Revenue

 

24,430,024

 

61,815,678

 

62,798,136

Finance income

 

(1,467,883)

 

5,608,329

 

633,741

Finance expense

 

(5,136,285)

 

(7,385,027)

 

(6,768,810)

Depreciation and amortization

 

(1,543,069)

 

(1,554,452)

 

(2,032,809)

(Loss)/Profit of the year

 

(1,816,693)

 

7,236,901

 

3,980,995

Other comprehensive (loss)/ income

 

—

 

—

 

(369,259)

Total comprehensive (loss)/income

 

(1,816,693)

 

7,236,901

 

3,611,736

​
v3.25.3
SEGMENT INFORMATION (Tables)
 12 Months Ended
Jun. 30, 2025
SEGMENT INFORMATION  
Schedule of operating results of the Group's reporting segments

​

​

​

​

​

​

​

​

​

​

​

​

    

Seed and  

    

​

    

​

    

​

 

​

​

integrated

​

Crop

​

Crop

​

​

​

Year ended June 30, 2025

​

products

​

protection

​

nutrition

​

Consolidated

​

Revenues from contracts with customers

 

  

 

  

 

  

 

  

​

Sale of goods and services

 

60,535,026

 

181,908,584

 

76,054,689

 

318,498,299

​

Royalties

 

1,414,864

 

—

 

—

 

1,414,864

​

Right of use licenses

​

—

​

—

​

13,430,824

​

13,430,824

​

Others

 

​

 

  

 

  

 

  

​

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

1,764,863

 

—

 

—

 

1,764,863

​

Total

 

63,714,753

 

181,908,584

 

89,485,513

 

335,108,850

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(44,727,989)

 

(111,888,640)

 

(46,808,243)

 

(203,424,872)

​

Gross profit per segment

 

18,986,764

 

70,019,944

 

42,677,270

 

131,683,978

​

%  Gross margin

​

30

%  

38

%  

48

%  

39

%

​

​

​

​

​

​

​

​

​

​

​

​

    

Seed and

    

​

    

​

    

​

 

​

 

integrated

 

Crop

 

Crop

​

​

​

Year ended June 30, 2024

 

products

​

protection

​

nutrition

​

Consolidated

​

Revenues from contracts with customers

​

  

 

  

 

  

 

  

​

Sale of goods and services

​

94,457,404

 

223,538,317

 

125,558,380

 

443,554,101

​

Royalties

​

986,602

 

—

 

—

 

986,602

​

Right of use licenses

​

1,000,000

​

—

​

19,287,845

​

20,287,845

​

Others

​

​

 

  

 

  

 

  

​

Initial recognition and changes in the fair value of biological assets at the point of harvest

​

(45,746)

 

—

 

—

 

(45,746)

​

Total

​

96,398,260

 

223,538,317

 

144,846,225

 

464,782,802

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

​

(66,306,974)

 

(143,807,301)

 

(68,107,537)

 

(278,221,812)

​

Gross profit per segment

​

30,091,286

 

79,731,016

 

76,738,688

 

186,560,990

​

%  Gross margin

​

31

%

36

%

53

%

40

%

​

​

​

​

​

​

​

​

​

​

​

​

    

Seed and

    

​

    

​

    

​

 

​

 

integrated

 

Crop

 

Crop

​

​

​

Year ended June 30, 2023

 

products

​

protection

​

nutrition

​

Consolidated

​

Revenues from contracts with customers

​

​

​

​

​

​

​

​

​

Sale of goods and services

 

55,360,397

 

205,685,451

 

124,249,566

 

385,295,414

​

Royalties

 

1,247,567

 

—

 

—

 

1,247,567

​

Right of use licenses

​

—

​

—

​

32,903,458

​

32,903,458

​

Others

 

​

​

​

​

​

​

​

​

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

319,428

 

153,460

 

137,666

 

610,554

​

Total

 

56,927,392

 

205,838,911

 

157,290,690

 

420,056,993

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(31,012,687)

 

(137,529,299)

 

(66,915,067)

 

(235,457,053)

​

Gross profit per segment

 

25,914,705

 

68,309,612

 

90,375,623

 

184,599,940

​

%  Gross margin

​

46

%  

33

%  

57

%  

44

%
Schedule of revenue by similar group of products or services

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Seed and integrated products

 

61,949,890

 

96,444,006

 

56,607,964

Seed Treatments Packs

 

28,476,396

 

30,037,798

 

32,469,652

Seeds & HB4 Program

 

33,473,494

 

66,406,208

 

24,138,312

​

​

​

​

​

​

​

Crop protection

 

181,908,584

 

223,538,317

 

205,685,451

Adjuvants

 

56,028,937

 

56,634,128

 

52,978,705

Seed CP Products and Services

 

28,890,840

 

34,877,911

 

26,080,587

Other CP Products and Services

 

62,983,430

 

106,720,670

 

94,123,984

Bioprotection

​

34,005,377

​

25,305,608

​

32,502,175

​

​

​

​

​

​

​

Crop nutrition

 

89,485,513

 

144,846,225

 

157,153,024

Inoculants & Biofertilizers

 

22,445,093

 

21,943,468

 

23,621,534

Micro-beaded Fertilizers

​

56,461,771

​

88,158,727

​

90,827,714

Biostimulants

 

10,578,649

 

19,084,400

 

9,800,318

Syngenta up-front fee

​

—

​

15,659,630

​

32,903,458

​

​

​

​

​

​

​

Total revenues

​

333,343,987

​

464,828,548

​

419,446,439
Schedule of geographical information

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Argentina

 

231,552,406

 

346,794,376

 

288,228,267

Brazil

 

17,673,809

 

24,175,116

 

23,690,028

LATAM

 

23,900,621

 

21,952,339

 

21,044,547

North America

 

30,107,865

 

27,370,220

 

30,372,912

EMEA

​

7,920,550

​

21,320,535

​

22,014,855

ROW

 

22,188,736

 

23,215,962

 

34,095,830

Total revenues

 

333,343,987

 

464,828,548

 

419,446,439

​

​

​

​

​

​

Non-current assets

    

06/30/2025

    

06/30/2024

Argentina

​

142,743,386

​

139,245,596

Brazil

 

7,448,724

 

7,698,175

LATAM

​

856,329

​

1,162,654

North America

 

185,817,356

 

189,199,549

EMEA

 

537,302

 

44,141

ROW

 

30,508,800

 

26,279,731

Total non-current assets

 

367,911,897

​

363,629,846

​

​

​

​

​

Property, plant and equipment

​

74,575,386

​

74,573,278

Intangible assets

​

181,173,079

​

176,893,136

Goodwill

​

112,163,432

​

112,163,432

Total reportable assets

​

367,911,897

​

363,629,846

Total non-reportable assets

​

395,733,183

​

488,918,348

Total assets

​

763,645,080

​

852,548,194
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT (Tables)
 12 Months Ended
Jun. 30, 2025
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Schedule of contractual maturities of financial liabilities

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Between one

​

​

Up to 3

​

3 to 12

​

and three

As of June 30, 2025

    

months

    

months

    

years

Trade and other payables

 

35,989,362

 

60,443,242

 

48,481,726

Borrowings

​

78,084,912

​

41,643,214

​

38,198,026

Convertible notes

 

102,270,445

 

—

 

—

Leasing liabilities

 

1,010,540

 

5,873,502

 

9,527,939

Consideration for acquisition

​

—

​

1,761,274

​

397,774

Total

 

217,355,259

 

109,721,232

 

96,605,465

​

​

​

​

​

​

​

​

​

    

​

    

​

    

Between one

​

​

Up to 3

​

3 to 12

​

and three

As of June 30, 2024

​

months

​

months

​

years

Trade and other payables

 

107,801,065

 

60,931,404

 

—

Borrowings

 

73,706,045

​

63,041,153

​

42,104,882

Convertible notes

 

—

 

—

 

80,809,686

Consideration for acquisition

​

—

​

4,617,281

​

2,309,234

Leasing liabilities

​

738,561

 

2,384,217

 

8,161,359

Total

 

182,245,671

 

130,974,055

 

133,385,161
Schedule of financial assets by category

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Mandatorily measured at fair

​

​

Amortized cost

​

value through profit or loss

Financial asset

    

06/30/2025

    

06/30/2024

    

06/30/2025

    

06/30/2024

Cash and cash equivalents

​

19,488,145

​

24,973,048

​

13,206,934

​

19,500,222

Other financial assets

 

58

 

634,553

 

2,040,038

 

11,695,528

Trade receivables

 

168,366,767

 

207,320,974

 

—

 

—

Other receivables (*)

 

23,975,920

 

18,647,862

 

—

 

—

Total

 

211,830,890

 

251,576,437

 

15,246,972

 

31,195,750

(*) Advances expenses and tax balances are not included.
Schedule of financial liabilities by category

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Mandatorily measured at fair

​

​

Amortized cost

​

value through profit or loss

Financial liability

    

06/30/2025

    

06/30/2024

    

06/30/2025

    

06/30/2024

Trade and other payables

​

141,779,322

​

156,742,677

​

3,135,008

​

11,989,792

Borrowings

​

157,926,152

​

178,852,080

​

—

​

—

Secured notes

 

102,270,445

 

80,809,686

 

—

 

—

Lease liability

 

16,411,981

 

11,284,137

 

—

 

—

Consideration for acquisition

 

1,075,234

 

4,202,401

 

1,083,814

 

2,724,114

Total

 

419,463,134

 

431,890,981

 

4,218,822

 

14,713,906
Schedule of fair value by hierarchy

​

​

​

​

​

​

​

​

Measurement at fair value at 06/30/2025

    

Level 1

    

Level 2

    

Level 3

Financial assets at fair value

 

  

 

  

 

  

Mutual funds

 

144,606

 

—

 

—

Moolec Science S.A. shares

 

976,425

 

—

 

—

Other investments

 

919,007

 

—

 

—

Other receivables - Joint ventures and associates

​

—

​

—

​

—

Financial liability at fair value

​

​

​

​

​

​

Trade and other payables

 

—

 

3,135,008

 

—

Consideration for acquisition

 

1,083,814

 

—

 

—

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Measurement at fair value at 06/30/2024

 

Level 1

 

Level 2

 

Level 3

Financial assets at fair value

 

  

 

  

 

  

Mutual funds

 

6,658,805

 

—

 

—

US Treasury bills

 

1,993,668

 

—

 

—

Moolec Science S.A. shares

​

1,530,375

​

—

​

—

Other investments

 

1,512,680

 

—

 

—

Financial liability at fair value

 

​

 

​

 

  

Trade and other payables

 

—

 

11,989,792

 

—

Consideration for acquisition

​

2,724,114

​

—

​

—
Credit risk  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Schedule of loss allowances

​

​

​

​

​

​

​

​

​

​

Gross carrying

​

​

​

​

​

​

amount-trade

​

Expected Loss

​

Loss

​

    

receivables

    

rate

    

allowance

Current

 

125,583,929

​

0.39

%  

489,540

More than 15 days past due

​

10,142,922

​

0.03

%  

3,206

More than 30 days past due

 

3,990,398

 

0.10

%  

4,155

More than 60 days past due

​

1,581,056

​

1.01

%  

16,047

More than 90 days past due

​

3,362,450

​

0.34

%  

11,449

More than 120 days past due

​

722,431

​

0.04

%  

302

More than 180 days past due

​

16,729,503

​

24.90

%  

4,165,044

More than 365 days past due

​

11,851,028

​

79.60

%  

9,433,720

Total 06/30/2025

 

173,963,717

 

​

​

14,123,463
Currency Risk  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Schedule of net exposure

​

​

​

​

Net foreign currency position

    

06/30/2025

Amount expressed in US$

 

(3,805,325)
Interest Rate Risk  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Schedule of net exposure

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

​

​

Carrying

​

Carrying

​

​

amount

​

amount

Fixed-rate instruments

 

  

 

  

Current financial liabilities

 

211,497,698

 

142,986,250

Non-current financial liabilities

 

48,123,739

 

133,385,161

​

​

​

​

​

Variable-rate instruments

 

​

 

​

Current financial liabilities

 

19,146,189

 

1,501,007
v3.25.3
LEASES (Tables)
 12 Months Ended
Jun. 30, 2025
LEASES  
Schedule of right-of-use and liabilities related with lease assets

​

​

​

​

​

​

Right-of-use leased asset

    

06/30/2025

    

06/30/2024

Book value at the beginning of the year

 

20,979,597

​

21,163,192

Additions of the year

 

9,569,819

​

2,585,223

Additions from business combination

 

—

​

168,988

Disposals

​

(680,110)

​

(1,284,975)

Exchange differences

​

273,529

​

(1,652,831)

Book value at the end of the year

 

30,142,835

​

20,979,597

​

​

​

​

​

​

 

​

    

​

Depreciation

    

06/30/2025

    

06/30/2024

Book value at the beginning of the year

​

9,377,845

​

7,226,617

Depreciation of the year

 

5,036,703

​

3,418,956

Disposals

 

(697,150)

​

(1,092,167)

Exchange differences

 

47,736

​

(175,561)

Accumulated depreciation at the end of the year

 

13,765,134

​

9,377,845

Total

 

16,377,701

​

11,601,752

​

​

​

​

​

​

 

​

    

​

Lease liability

    

06/30/2025

    

06/30/2024

Book value at the beginning of the year

 

11,284,137

​

13,889,223

Additions of the year

 

9,569,819

​

2,585,223

Additions from business combination

 

—

​

168,988

Interest expenses, exchange differences and inflation effects

 

1,059,412

​

(480,189)

Payments of the year

 

(5,501,387)

​

(4,879,108)

Total

 

16,411,981

​

11,284,137

​

​

​

​

​

​

 

​

    

​

Lease Liabilities

    

06/30/2025

    

06/30/2024

Non-current

 

9,527,939

​

8,161,359

Current

 

6,884,042

​

3,122,778

Total

 

16,411,981

​

11,284,137

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

Machinery and equipment

​

3,655,741

​

3,655,741

Vehicles

​

1,214,933

​

1,272,071

Equipment and computer software

​

1,347,568

​

1,130,541

Land and buildings

​

23,924,593

​

14,921,244

​

​

30,142,835

​

20,979,597
v3.25.3
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS (Tables)
 12 Months Ended
Jun. 30, 2025
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS  
Schedule of transactions between the group and related parties, and the related balances owed by and to them

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Value of transactions for the year ended

Party

    

Transaction type

    

06/30/2025

    

06/30/2024

    

06/30/2023

Joint ventures and associates

 

Sales and services

 

4,874,027

 

32,036,547

 

27,945,312

Joint ventures and associates

 

Purchases of goods and services

 

(24,076,814)

 

(61,946,096)

 

(60,847,857)

Key management personnel

 

Salaries, social security benefits and other benefits

 

(2,656,077)

 

(10,209,376)

 

(5,002,881)

Key management personnel

 

Sales and services

 

367,928

 

—

 

—

Key management personnel

 

Purchases of goods and services

 

(3,079,070)

 

—

 

—

Shareholders and other related parties

 

Sales of goods and services

 

3,714,441

 

2,911,723

 

6,381,641

Shareholders and other related parties

 

Purchases of goods and services

 

(3,517,528)

 

(1,998,349)

 

(2,249,940)

Shareholders and other related parties

​

In-kind contributions

​

4,343,549

​

2,409,244

​

1,163,384

Shareholders and other related parties

 

Interest expenses

 

—

 

—

 

5,753

Parent company and related parties to Parent

 

Interest expenses

 

—

 

(45,852)

 

(462,575)

Total

 

  

 

(20,029,544)

 

(36,842,159)

 

(33,067,163)

​

​

​

​

​

​

​

​

​

​

​

​

Amounts receivable from related parties

Party

    

Transaction type

    

06/30/2025

    

06/30/2024

Shareholders and other related parties

 

Trade debtors

 

249,701

 

141,224

Shareholders and other related parties

 

Other receivables

 

2,775,092

 

—

Joint ventures and associates

 

Trade debtors

 

413,689

 

782,142

Joint ventures and associates

 

Other receivables

 

19,147,793

 

15,702,992

Total

 

​

​

22,586,275

 

16,626,358

​

​

​

​

​

​

​

​

​

​

​

​

Amounts payable to related parties

Party

    

Transaction type

    

06/30/2025

    

06/30/2024

Shareholders and other related parties

​

Trade creditors

​

(878,874)

​

(729,171)

Key management personnel

 

Salaries, social security benefits and other benefits

 

(65,882)

 

(148,466)

Shareholders and other related parties

 

Trade and other payables

 

(286,172)

 

(37,985)

Joint ventures and associates

 

Trade creditors

 

(47,321,832)

 

(52,888,732)

Other related parties

​

Secured notes

​

(102,270,445)

​

—

Total

​

​

 

(150,823,205)

 

(53,804,354)

​
v3.25.3
KEY MANAGEMENT PERSONNEL COMPENSATION (Tables)
 12 Months Ended
Jun. 30, 2025
KEY MANAGEMENT PERSONNEL COMPENSATION  
Schedule of compensation of directors and other members of key management personnel

​

​

​

​

​

​

​

​

​

    

06/30/2025

    

06/30/2024

    

06/30/2023

Salaries, social security and other benefits

 

2,175,627

 

2,092,122

 

1,587,773

Share-based incentives

​

480,450

​

8,117,254

​

3,415,108

Total

 

2,656,077

 

10,209,376

 

5,002,881
v3.25.3
SHARE-BASED PAYMENT (Tables)
 12 Months Ended
Jun. 30, 2025
SHARE-BASED PAYMENT  
Schedule of assumptions in the estimated fair value of stock options

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

    

Stand Alone

​

Employee

​

Past Share

​

Base Share

    

Performance

​

​

​

Stock Option

​

Stock Option

​

Option

​

Option

​

Share

​

Factor

​

Grant

    

Plan

    

plan

    

plan

    

Option plan

​

Weighted average fair value of shares

 

$

5.42

​

$

13.98

​

$

11.45

​

$

10.80

​

$

10.79

​

Weighted average exercise price

 

$

4.55

​

$

5.55

​

$

12.48

​

$

10.52

​

$

10.52

​

Weighted average expected volatility

 

​

29.69

%

​

42.18

%

​

48.73

%

​

54.73

%

​

54.73

%

Dividend rate

 

​

0

%

​

0

%

​

0

%

​

0

%

​

0

%

Weighted average risk-free interest rate

 

​

1.66

%

​

1.17

%

​

4.40

%

​

4.47

%

​

4.47

%

Weighted average expected life

 

​

9.89

years

​

9.22

years

​

4.89

years

​

2.97

year

​

2.97

year

Weighted average fair value of stock options at measurement date

 

$

2.47

​

$

10.10

​

$

5.01

​

$

4.46

​

$

4.45

​

​

​

​

​

​

​

​

    

July 12, 2022

 

Exercise price

​

$

7.16 - 204.66

​

Expected life (years)

​

 

0.03 - 9.83

​

Estimated volatility factor

​

 

34.9% - 44.4

%

Risk-free interest rate

​

 

0.0

%

Expected dividend yield

​

 

—

​
Schedule of weighted average amount and exercise price and the movements of the stock options of executives and directors

​

​

​

​

​

​

​

​

​

​

​

​

06/30/2025

​

06/30/2024

​

​

​

​

W.A.

​

​

​

W.A.

​

​

Number of

​

Exercise

​

Number of

​

Exercise

​

   

options

   

price

   

options

   

price

At the beginning of the year

 

7,345,795

 

11.83

 

1,791,000

 

15.79

Granted during the year

 

—

 

—

 

5,631,894

 

10.55

Cancelled or expired during the year

 

(221,444)

 

58.27

 

(570)

 

10.07

Forfeited during the year

​

(2,115,000)

​

10.52

​

—

​

—

Exercised during the year

 

—

 

—

 

(76,529)

 

10.73

Effective at the end of the year

 

5,009,351

 

10.14

 

7,345,795

 

11.83

​
v3.25.3
GENERAL INFORMATION (Details)
Jun. 30, 2025
country
GENERAL INFORMATION  
Number of countries where Group's agricultural inputs are marketed 45
v3.25.3
ACCOUNTING STANDARDS AND BASIS OF PREPARATION - Subsidiaries (Details)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
RASA Holding, LLC    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 100.00% 100.00%
Rizobacter Argentina S.A.    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 80.00% 80.00%
Rizobacter do Brasil Ltda.    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 80.00% 80.00%
Rizobacter del Paraguay S.A.    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 80.00% 80.00%
Rizobacter Uruguay    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 80.00% 80.00%
Rizobacter South Africa    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 76.00% 76.00%
Comer Agrop Rizobacter de Bolivia S.A.    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 80.00% 80.00%
Rizobacter USA, LLC    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 80.00% 80.00%
Rizobacter Colombia SAS    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 80.00% 80.00%
Rizobacter France SAS    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 80.00% 80.00%
Bioceres Crops S.A.    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 90.00% 90.00%
BCS Holding Inc    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 100.00% 100.00%
Bioceres Semillas S.A.U.    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 80.00% 100.00%
Percentage of voting equity interests acquired 100.00%  
Verdeca LLC    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 100.00% 100.00%
Insumos Agroquimicos S.A.    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 61.32% 61.32%
Bioceres Crops Do Brasil Ltda.    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 100.00% 100.00%
Pro Farm Group, Inc.    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 100.00% 100.00%
Pro Farm International, OU    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 100.00% 100.00%
Pro Farm Michigan Manufacturing, LLC    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 100.00% 100.00%
Pro Farm Russia, LLC    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 100.00% 100.00%
Pro Farm Technologies Comercio de Insumo Agricolas do Brasil Ltda    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 99.00% 99.00%
Pro Farm Technologies, OU    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 100.00% 100.00%
Glinatur S.A.    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 100.00% 100.00%
Pro Farm, Inc.    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 100.00% 100.00%
Rifarm Mexico S.R.L.de C.V.    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 100.00%  
Natal Agro S.R.L.    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Proportion of ownership interest in subsidiary 51.00% 51.00%
Indirect ownership through Rizobacter    
DETAILS OF PRINCIPAL SUBSIDIARIES NOW COMPRISING THE GROUP    
Percentage of voting equity interests acquired 80.00%  
v3.25.3
ACCOUNTING STANDARDS AND BASIS OF PREPARATION - Additional information (Details)
$ in Millions
Jun. 30, 2025
USD ($)
ACCOUNTING STANDARDS AND BASIS OF PREPARATION  
Prepayment premium fee $ 4.8
v3.25.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Biological assets (Details)
 12 Months Ended
Jun. 30, 2025
Minimum  
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Period from moment of sowing until the moment of harvest 5 months
Maximum  
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Period from moment of sowing until the moment of harvest 7 months
v3.25.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property, plant and equipment (Details)
$ in Millions
 12 Months Ended
Jun. 30, 2025
USD ($)
Property, plant and equipment  
Impact on revaluation amount $ 1.2
Research instruments | Minimum  
Property, plant and equipment  
Useful lives (in years) 3 years
Research instruments | Maximum  
Property, plant and equipment  
Useful lives (in years) 10 years
Office equipment | Minimum  
Property, plant and equipment  
Useful lives (in years) 5 years
Office equipment | Maximum  
Property, plant and equipment  
Useful lives (in years) 10 years
Vehicles  
Property, plant and equipment  
Useful lives (in years) 5 years
Computer equipment and software  
Property, plant and equipment  
Useful lives (in years) 3 years
Fixtures and fittings  
Property, plant and equipment  
Useful lives (in years) 10 years
Machinery and equipment | Minimum  
Property, plant and equipment  
Useful lives (in years) 5 years
Machinery and equipment | Maximum  
Property, plant and equipment  
Useful lives (in years) 10 years
Buildings  
Property, plant and equipment  
Useful lives (in years) 50 years
Change in construction costs that impacts valuation (as a percent) 5.00%
v3.25.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Intangible assets (Details)
 12 Months Ended
Jun. 30, 2025
Software  
Intangible assets  
Useful life (in years) 3 years
Trademarks and patents  
Intangible assets  
Useful life (in years) 5 years
Certification ISO Standards  
Intangible assets  
Useful life (in years) 3 years
Product development | Minimum  
Intangible assets  
Useful life (in years) 5 years
Product development | Maximum  
Intangible assets  
Useful life (in years) 15 years
Trademarks  
Intangible assets  
Useful life (in years) 20 years
Customer loyalty | Minimum  
Intangible assets  
Useful life (in years) 14 years
Customer loyalty | Maximum  
Intangible assets  
Useful life (in years) 26 years
v3.25.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Revenue recognition (Details)
 12 Months Ended
Jun. 30, 2025
Minimum  
Revenue recognition  
Average payment terms 130 days
Maximum  
Revenue recognition  
Average payment terms 160 days
v3.25.3
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS - Natal Agro (Details)
 12 Months Ended
Jun. 10, 2024
USD ($)
shares
Jun. 30, 2024
USD ($)
Jun. 10, 2024
$ / shares
Net assets incorporated      
Gain from a bargain purchase   $ (1,032,327)  
Other disclosures      
Gain from a bargain purchase   1,032,327  
Natal Agro S.R.L.      
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS      
Number of shares acquired | shares 116,225    
Nominal value per share | $ / shares     $ 10
Percentage of equity and voting interest acquired 51.00%    
Cash payment $ 215,415    
Regulatory activities 727,985    
Total consideration 943,400    
Net assets incorporated      
Cash and cash equivalents 252,923    
Other financial assets 73,950    
Trade receivables 596,463    
Other receivables 288,861    
Income and minimum presumed recoverable income taxes 19,998    
Inventories 4,031,412    
Property, plant and equipment 816,576    
Intangible assets 2,217,985    
Right of use asset 168,988    
Trade and other payables (2,302,332)    
Borrowings (743,279)    
Employee benefits and social security (23,346)    
Deferred revenue and advances from customers (2,515)    
Provisions (355,898)    
Lease liabilities (168,988)    
Deferred tax liabilities (996,824)    
Total net assets identified 3,873,974    
Non-controlling interest (1,898,247)    
Gain from a bargain purchase (1,032,327) (1,000,000)  
Total consideration 943,400    
Other disclosures      
Maximum working capital loan $ 3,000,000    
Percentage of revenue to be received 15.00%    
Effect of adjustment resulting in identification of intangible asset   800,000  
Deferred income tax   500,000  
Non-controlling interest   800,000  
Change in the fair value of the consideration   400,000  
Gain from a bargain purchase $ 1,032,327 1,000,000  
Goodwill   $ 200,000  
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Cash and cash equivalents (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION    
Cash at bank and on hand $ 19,488,145 $ 24,973,048
Mutual funds 13,206,934 19,500,222
Total cash and cash equivalents $ 32,695,079 $ 44,473,270
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Other financial assets (Details)
Sep. 18, 2025
Jun. 16, 2025
shares
Jun. 30, 2025
USD ($)
Jun. 30, 2024
USD ($)
Current        
Other financial assets-Current     $ 2,040,038 $ 11,695,528
Non-current        
Other financial assets - Non-current     58 634,553
Moolec Science SA | Bioceres Group Limited and Other Companies        
Non-current        
Conversion Of Shares | shares   57,600    
Conversion ratio   0.315    
Bioceres crop solutions | Moolec Science SA        
Non-current        
Interest acquired   35.00%    
Bioceres crop solutions | Moolec Science SA | Ownership interest        
Non-current        
Percentage of share capital 14.90%      
US Treasury bills        
Current        
Other financial assets-Current       1,993,668
Mutual funds        
Current        
Other financial assets-Current     144,606 6,658,805
Shares Of Moolec Science S.A.        
Current        
Other financial assets-Current     976,425 1,530,375
Other investments        
Current        
Other financial assets-Current     919,007 1,512,680
Non-current        
Other financial assets - Non-current     $ 58 190,080
Shares of Bioceres Group PLC.        
Non-current        
Other financial assets - Non-current       $ 444,473
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Trade receivables (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Components of Consolidated Statement of Financial Position    
Trade debtors $ 165,859,933 $ 207,320,974
Allowance for credit notes to be issued (711,663) (2,905,624)
Deferred checks 8,574,786 11,295,922
Trade debtors 2,506,834  
Gross carrying amount    
Components of Consolidated Statement of Financial Position    
Trade debtors 171,840,254 205,057,590
Trade debtors 2,123,463  
Allowance for impairment of trade debtors    
Components of Consolidated Statement of Financial Position    
Trade debtors (13,847,745) (7,050,280)
Trade debtors (275,718)  
Shareholders and other related parties    
Components of Consolidated Statement of Financial Position    
Trade debtors 122 141,224
Trade debtors 249,579  
Trade debtors - Joint ventures and associates    
Components of Consolidated Statement of Financial Position    
Trade debtors 4,179 $ 782,142
Trade debtors $ 409,510  
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Other receivables (Details)
 1 Months Ended
Sep. 30, 2024
USD ($)
D
$ / shares
Jun. 30, 2024
USD ($)
Jun. 30, 2025
USD ($)
Current      
Taxes   $ 5,019,659 $ 8,884,305
Prepayments to suppliers   10,242,075 5,834,158
Prepaid expenses and other receivables   1,594,152 251,590
Miscellaneous   1,235,337 614,883
Other receivables   18,298,672 15,861,981
Non-current      
Taxes   752,045 576,538
Reimbursements over exports   1,461,038 1,204,269
Loans receivables   230,000 230,000
Miscellaneous   18,495 3,883
Other receivables   17,957,121 23,660,530
Moolec Science S.A.      
Non-current      
Revenue from rendering of services   6,600,000  
Nominal value $ 6,600,000    
Maturity period 36 months    
Debt instrument, threshold strike price (Per share) | $ / shares $ 6    
Number of trading days for conversion of debt | D 10    
Shareholders and other related parties      
Current      
Other receivables     77,045
Non-current      
Other receivables     2,698,047
Trade debtors - Joint ventures and associates      
Current      
Other receivables   207,449 200,000
Non-current      
Other receivables   $ 15,495,543 $ 18,947,793
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Inventories (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Inventories      
Goods in transit $ 6,024,201 $ 5,618,540  
Supplies 19,286,246 22,546,093  
Agricultural products 4,612,064 15,015,884  
Inventories 87,611,269 125,929,768  
Net of agricultural products 82,999,205 110,913,884  
Inventory recognized as expense 1,548,000 587,000 $ 1,066,000
Seeds      
Inventories      
Inventories 5,317,730 5,967,231  
Resale products      
Inventories      
Inventories 42,228,777 53,788,333  
Manufactured products      
Inventories      
Inventories 13,648,705 26,081,250  
Allowance for obsolescence      
Inventories      
Inventories $ (3,506,454) $ (3,087,563)  
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Biological assets (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Biological assets      
Biological assets at beginning of the year $ 294,134 $ 146,842  
Initial recognition and changes in the fair value of biological assets at the point of harvest 1,764,863 (45,746) $ 610,554
Costs incurred during the year 4,435,338 2,647,778  
Decrease due to harvest/disposals (4,115,955) (2,454,740)  
Biological assets at year ended June 30 2,378,380 294,134 146,842
Soybean      
Biological assets      
Biological assets at beginning of the year   0  
Initial recognition and changes in the fair value of biological assets at the point of harvest 593,001 (352,199)  
Costs incurred during the year 1,959,381 1,423,732  
Decrease due to harvest/disposals (1,275,688) (1,071,533)  
Biological assets at year ended June 30 1,276,694   0
Corn      
Biological assets      
Biological assets at beginning of the year   0  
Initial recognition and changes in the fair value of biological assets at the point of harvest 435,725 (32,674)  
Costs incurred during the year 1,814,249 792,235  
Decrease due to harvest/disposals (1,148,288) (759,561)  
Biological assets at year ended June 30 1,101,686   0
Wheat      
Biological assets      
Biological assets at beginning of the year 220,682 87,785  
Initial recognition and changes in the fair value of biological assets at the point of harvest 579,313 231,526  
Costs incurred during the year 444,303 220,679  
Decrease due to harvest/disposals (1,244,298) (319,308)  
Biological assets at year ended June 30   220,682 87,785
Barley      
Biological assets      
Biological assets at beginning of the year 73,452 59,057  
Initial recognition and changes in the fair value of biological assets at the point of harvest 158,080 106,605  
Costs incurred during the year 162,342 73,452  
Decrease due to harvest/disposals (393,874) (165,662)  
Biological assets at year ended June 30   73,452 59,057
Sunflower      
Biological assets      
Biological assets at beginning of the year   0  
Initial recognition and changes in the fair value of biological assets at the point of harvest (1,256) 996  
Costs incurred during the year 55,063 137,680  
Decrease due to harvest/disposals $ (53,807) $ (138,676)  
Biological assets at year ended June 30     $ 0
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Property, plant and equipment - Net carrying amount (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Property, plant and equipment    
As of the beginning of period $ 74,573,278 $ 67,853,835
Additions 5,978,578 9,913,672
Additions from business combination   816,576
Reclassification from Investment properties   3,222,044
Disposals (173,089) (211,262)
Depreciation of the year (5,990,809) (5,763,249)
Foreign currency translation 187,428 (1,258,338)
As of the end of period 74,575,386 74,573,278
Office equipment    
Property, plant and equipment    
As of the beginning of period 410,338 263,892
Additions 39,611 235,900
Additions from business combination   2,242
Disposals (4,791)  
Depreciation of the year (78,901) (77,639)
Foreign currency translation 3,194 (14,057)
As of the end of period 369,451 410,338
Vehicles    
Property, plant and equipment    
As of the beginning of period 2,200,349 2,032,853
Additions 35,915 904,798
Additions from business combination   173,190
Disposals (17,239) (1,677)
Depreciation of the year (882,264) (908,040)
Foreign currency translation 1,023 (775)
As of the end of period 1,337,784 2,200,349
Equipment and computer software    
Property, plant and equipment    
As of the beginning of period 507,469 174,399
Additions 65,953 702,842
Additions from business combination   462
Disposals (323) (8,184)
Depreciation of the year (256,198) (333,521)
Foreign currency translation 14,862 (28,529)
As of the end of period 331,763 507,469
Fixtures and fittings    
Property, plant and equipment    
As of the beginning of period 2,786,470 2,862,949
Additions 9,084 703,027
Additions from business combination   28,672
Transfers 225,338  
Disposals   6,295
Disposals (6,789)  
Depreciation of the year (860,822) (812,810)
Foreign currency translation 6,350 (1,663)
As of the end of period 2,159,631 2,786,470
Machinery and equipment    
Property, plant and equipment    
As of the beginning of period 16,710,328 14,463,756
Additions 563,352 5,459,571
Additions from business combination   1,084
Transfers 122,653  
Disposals (143,947) (154,492)
Depreciation of the year (2,891,448) (2,649,074)
Foreign currency translation 80,931 (410,517)
As of the end of period 14,441,869 16,710,328
Land and buildings    
Property, plant and equipment    
As of the beginning of period 39,677,902 36,144,792
Additions   1,835,054
Transfers 348,085  
Reclassification from Investment properties   3,222,044
Disposals   53,217
Depreciation of the year (1,021,176) (982,165)
Foreign currency translation 71,315 (595,040)
As of the end of period 39,076,126 39,677,902
Buildings in progress    
Property, plant and equipment    
As of the beginning of period 12,280,422 11,911,194
Additions 5,264,663 72,480
Additions from business combination   610,926
Transfers (696,076)  
Disposals   (106,421)
Foreign currency translation 9,753 (207,757)
As of the end of period $ 16,858,762 $ 12,280,422
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Property, plant and equipment- Revaluation (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Land and buildings    
Property, plant and equipment    
Carrying amount of land and buildings recognized if under cost model $ 28,304,611 $ 27,876,636
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Intangible assets, net carrying amount (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Intangible assets    
Balance at beginning of the year $ 176,893,136 $ 173,783,956
Additions 15,494,190 12,992,837
Additions from business combination   2,217,985
Transfers/ Disposals (101,463)  
Amortization of the year (11,154,731) (12,113,107)
Foreign currency translation 41,947 11,465
Balance at end of the year $ 181,173,079 176,893,136
Intangible assets other than goodwill    
Intangible assets    
Weighted average cost of capital 2.00%  
Minimum adopted period for cash flow projection 5 years  
Maximum | Intangible assets other than goodwill    
Intangible assets    
Discount rate 16.39%  
Projected period for cash flow projections 18 years  
Minimum | Intangible assets other than goodwill    
Intangible assets    
Discount rate 11.56%  
Projected period for cash flow projections 8 years  
HB4 technology and breeding program    
Intangible assets    
Balance at beginning of the year $ 35,574,371 31,679,681
Additions 3,164,283 5,986,682
Amortization of the year (2,274,483) (2,091,992)
Balance at end of the year 36,464,171 35,574,371
Integrated seed products    
Intangible assets    
Balance at beginning of the year 2,681,826 2,841,008
Amortization of the year (194,339) (191,559)
Foreign currency translation 38,923 32,377
Balance at end of the year 2,526,410 2,681,826
Microbiological products    
Intangible assets    
Balance at beginning of the year 41,187,249 37,295,460
Additions 286,665  
Transfers/ Disposals 3,605,198 7,610,115
Amortization of the year (1,511,420) (3,718,326)
Foreign currency translation 3,126  
Balance at end of the year 43,570,818 41,187,249
Microbiological products in progress    
Intangible assets    
Balance at beginning of the year 10,452,861 12,213,341
Additions 5,163,500 5,869,084
Transfers/ Disposals (3,706,661) (7,610,115)
Foreign currency translation   (19,449)
Balance at end of the year 11,909,700 10,452,861
Trademarks and patents    
Intangible assets    
Balance at beginning of the year 48,028,369 51,933,444
Additions 158,557 44,073
Additions from business combination   122,305
Transfers/ Disposals (122,305)  
Amortization of the year (4,080,753) (4,071,453)
Balance at end of the year 43,983,868 48,028,369
Trademarks and patents with indefinite useful lives    
Intangible assets    
Balance at beginning of the year 9,922,989 7,827,309
Additions from business combination   2,095,680
Transfers/ Disposals 122,305  
Balance at end of the year 10,045,294 9,922,989
Software    
Intangible assets    
Balance at beginning of the year 1,827,983 1,638,519
Additions 16,222 585,313
Transfers/ Disposals 146,839 276,128
Amortization of the year (676,995) (670,514)
Foreign currency translation (102) (1,463)
Balance at end of the year 1,313,947 1,827,983
Software in progress    
Intangible assets    
Balance at beginning of the year 580,728 349,171
Additions 176,064 507,685
Transfers/ Disposals (146,839) (276,128)
Balance at end of the year 609,953 580,728
Customer loyalty    
Intangible assets    
Balance at beginning of the year 21,636,760 23,006,023
Amortization of the year (1,368,659) (1,369,263)
Balance at end of the year 20,268,101 21,636,760
RG/RS/OX Wheat in progress    
Intangible assets    
Balance at beginning of the year 5,000,000 5,000,000
Additions 6,528,899  
Amortization of the year (1,048,082)  
Balance at end of the year $ 10,480,817 $ 5,000,000
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Goodwill (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Goodwill    
Goodwill $ 112,163,432 $ 112,163,432
Rizobacter Argentina S.A.    
Goodwill    
Goodwill 28,080,271 28,080,271
Bioceres Crops S.A.    
Goodwill    
Goodwill 7,523,322 7,523,322
Pro Farm Group, Inc.    
Goodwill    
Goodwill 76,089,749 76,089,749
Insumos Agroquimicos S.A.    
Goodwill    
Goodwill $ 470,090 $ 470,090
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Goodwill, key assumptions (Details) - USD ($)
$ in Millions
 12 Months Ended
Jun. 30, 2025
Sep. 30, 2025
Minimum    
Disclosure of reconciliation of changes in goodwill    
Projected range period 8 years  
Maximum    
Disclosure of reconciliation of changes in goodwill    
Projected range period 18 years  
Rizobacter Uge    
Disclosure of reconciliation of changes in goodwill    
Discount rate   2.00%
Decrease in market share 5.00%  
Increase in discount rate 2.00%  
Decrease in terminal growth rate 0.50%  
Impairment loss $ 24.7  
Bioceres Crops Uge    
Disclosure of reconciliation of changes in goodwill    
Growth rate   2.00%
Decrease in market share 5.00%  
Increase in discount rate 2.00%  
Impairment loss $ 3.5  
Pro Farm Uge    
Disclosure of reconciliation of changes in goodwill    
Growing perpetuity 10.00%  
Decrease in market share 5.00%  
Increase in discount rate 1.00%  
Impairment loss $ 34.4  
Goodwill    
Disclosure of reconciliation of changes in goodwill    
Projection period 5 years  
Goodwill | Rizobacter Uge    
Disclosure of reconciliation of changes in goodwill    
Discount rate 14.11%  
Goodwill | Bioceres Crops Uge    
Disclosure of reconciliation of changes in goodwill    
Discount rate 6.18%  
Goodwill | Pro Farm Uge    
Disclosure of reconciliation of changes in goodwill    
Discount rate 9.28%  
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Investment properties (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION    
Investment properties $ 570,324 $ 560,783
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Trade and other payable (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Current    
Trade creditors $ 87,073,151 $ 108,307,192
Taxes 3,283,856 5,647,550
Miscellaneous 1,285,145 1,121,839
Trade and other payables 96,432,604 168,732,469
Non current    
Trade creditors 4,785,300  
Trade creditors - Joint ventures and associates 43,696,426  
Trade and other payables 48,481,726  
Shareholders and other related parties    
Current    
Trade payable, related party 286,172 37,985
Parent company    
Current    
Trade payable, related party 878,874 729,171
Trade creditors - Joint ventures and associates    
Current    
Trade payable, related party $ 3,625,406 $ 52,888,732
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Borrowings (Details)
 1 Months Ended 12 Months Ended
Jan. 31, 2025
USD ($)
installment
Jun. 30, 2025
USD ($)
Jun. 30, 2024
USD ($)
Jun. 30, 2023
USD ($)
Current liabilities        
Borrowings   $ 119,728,126 $ 136,747,198  
Corporate bonds   25,265,276 42,035,925  
Non-current        
Borrowings   38,198,026 42,104,882  
Corporate bonds   25,926,536 25,071,823  
Proceeds from borrowings   266,390,032 135,818,247 $ 79,817,888
Bank borrowings        
Current liabilities        
Borrowings   93,752,214 91,816,134  
Non-current        
Borrowings   12,271,490 15,316,612  
Proceeds from borrowings $ 20,000,000      
Number of semi-annual installments | installment 7      
Annual interest rate term SOFR      
Bank borrowings | Minimum        
Non-current        
Borrowings, adjustment to interest rate basis 5.15%      
Bank borrowings | Maximum        
Non-current        
Borrowings, adjustment to interest rate basis 6.15%      
Trust debt securities        
Current liabilities        
Borrowings   710,636 2,895,139  
Non-current        
Borrowings     $ 1,716,447  
Public corporate bonds        
Non-current        
Nominal value   200,000,000    
Proceeds from issue of bonds notes and debentures   51,000,000    
Undrawn borrowing facilities   $ 149,000,000    
Rizobacter Argentina S.A | Bank borrowings | Ratio As Of September 30, 2025        
Non-current        
Net Debt to EBITDA ratio must be less than   6    
Rizobacter Argentina S.A | Bank borrowings | Ratio As Of September 30, 2027        
Non-current        
Net Debt to EBITDA ratio must be less than   2.75    
Rizobacter Argentina S.A | Bank borrowings | Minimum        
Non-current        
Gross financial debt quarterly limits   $ 105,000,000    
Rizobacter Argentina S.A | Bank borrowings | Maximum        
Non-current        
Gross financial debt quarterly limits   $ 130,000,000    
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Borrowings, carrying amount (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Current liabilities    
Borrowings $ 119,728,126 $ 136,747,198
Corporate bonds 25,265,276 42,035,925
Non-current    
Borrowings 38,198,026 42,104,882
Corporate bonds 25,926,536 25,071,823
Amortized cost    
Current liabilities    
Corporate bonds 25,265,276 42,035,925
Non-current    
Corporate bonds 25,926,536 25,071,823
Fair value    
Current liabilities    
Corporate bonds 22,529,823 41,492,963
Non-current    
Corporate bonds 18,732,545 23,845,583
Bank borrowings    
Current liabilities    
Borrowings 93,752,214 91,816,134
Non-current    
Borrowings 12,271,490 15,316,612
Bank borrowings | Amortized cost    
Current liabilities    
Borrowings 93,752,214 91,816,134
Non-current    
Borrowings 12,271,490 15,316,612
Bank borrowings | Fair value    
Current liabilities    
Borrowings 83,183,234 89,874,010
Non-current    
Borrowings $ 9,402,501 $ 14,850,783
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Secured Notes (Details) - USD ($)
Jun. 18, 2025
Jun. 16, 2025
Aug. 08, 2022
Jun. 30, 2025
Jun. 17, 2025
Aug. 05, 2022
Borrowings:            
Prepayment premium fee       $ 4,800,000    
Secured Guaranteed Notes            
Borrowings:            
Nominal interest rate (as a percent) 19.00%          
Nominal value $ 29,081,233       $ 26,437,485  
Interest payable in cash (as a percent) 14.00%          
Interest payable in kind (as a percent) 5.00%          
Monthly amortization payments $ 1,000,000          
Secured Guaranteed Notes | Repurchased On Or Before August            
Borrowings:            
Prepayment penalty (as a percent) 5.00%          
Secured Guaranteed Notes | Repurchased After August            
Borrowings:            
Prepayment penalty (as a percent) 10.00%          
Secured Guaranteed Notes | Later Than One Year And Not Later Than Two Years            
Borrowings:            
Nominal interest rate (as a percent)           9.00%
Secured Guaranteed Notes | 25 through 36 months            
Borrowings:            
Nominal interest rate (as a percent)           13.00%
Secured Guaranteed Notes | 27 through 48 months            
Borrowings:            
Nominal interest rate (as a percent)           14.00%
Secured Convertible Guaranteed Notes            
Borrowings:            
Nominal interest rate (as a percent) 15.00%   9.00%      
Nominal value $ 67,868,227   $ 55,000,000   $ 61,652,927  
Interest payable in cash (as a percent) 5.00%   5.00%      
Interest payable in kind (as a percent) 10.00%   4.00%      
Strike price $ 6   $ 18      
Common equity raised $ 10,000,000          
Term of repurchase     30 months      
Maturity period     4 years      
Secured Convertible Guaranteed Notes | Repurchased during September 2025            
Borrowings:            
Prepayment penalty (as a percent)   7.00%        
Secured Convertible Guaranteed Notes | Repurchase on or before August 31, 2025            
Borrowings:            
Prepayment penalty (as a percent)   5.00%        
Secured Notes | Fiscal Quarters Ended March And June            
Borrowings:            
Consolidated total net leverage ratio 5.00%          
Interest coverage ratio 1.50%          
Secured Notes | Fiscal Quarters Ended September And December            
Borrowings:            
Consolidated total net leverage ratio 4.33%          
Interest coverage ratio 1.75%          
Secured Notes | Fiscal Quarters Ended March Through Maturity Date            
Borrowings:            
Consolidated total net leverage ratio 3.75%          
Interest coverage ratio 2.00%          
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Employee benefits and social security (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION    
Salaries, accrued incentives, vacations and social security $ 6,108,130 $ 7,192,492
Key management personnel 65,882 148,466
Employee benefits and social security $ 6,174,012 $ 7,340,958
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Deferred revenue and advances from customers (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Current    
Advances from customers $ 4,282,668 $ 3,335,740
Deferred Revenue   587,400
Deferred revenue and advances from customers - current 4,282,668 3,923,140
Non-current    
Advances from customers   52,511
Deferred Revenue 1,436,912 1,872,627
Deferred revenue and advances from customers - Non-current $ 1,436,912 $ 1,925,138
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Provisions (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Provisions      
Provision $ 18,897,489 $ 11,393,545 $ 10,809,872
Total included in liabilities      
Provisions      
Provision 1,267,572 1,255,702 891,769
Provisions for contingencies      
Provisions      
Provision $ 1,267,572 $ 1,255,702 $ 891,769
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Changes in allowance and provisions (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Changes in allowances and provisions    
Beginning $ (11,393,545) $ (10,809,872)
Additions (9,007,212) (1,707,069)
Additions for business combination   (355,898)
Uses and reversals 1,467,829 1,240,213
Currency conversion difference 35,439 239,081
Ending (18,897,489) (11,393,545)
Total deducted from assets    
Changes in allowances and provisions    
Beginning (10,137,843) (9,918,103)
Additions (8,671,439) (1,339,943)
Uses and reversals 1,158,036 847,140
Currency conversion difference 21,329 273,063
Ending (17,629,917) (10,137,843)
Allowance for impairment of trade debtors    
Changes in allowances and provisions    
Beginning (7,050,280) (7,425,604)
Additions (7,123,716) (753,428)
Uses and reversals   777,558
Currency conversion difference 50,533 351,194
Ending (14,123,463) (7,050,280)
Allowance for obsolescence    
Changes in allowances and provisions    
Beginning (3,087,563) (2,492,499)
Additions (1,547,723) (586,515)
Uses and reversals 1,158,036 69,582
Currency conversion difference (29,204) (78,131)
Ending (3,506,454) (3,087,563)
Total included in liabilities    
Changes in allowances and provisions    
Beginning (1,255,702) (891,769)
Additions (335,773) (367,126)
Additions for business combination   (355,898)
Uses and reversals 309,793 393,073
Currency conversion difference 14,110 (33,982)
Ending (1,267,572) (1,255,702)
Provisions for contingencies    
Changes in allowances and provisions    
Beginning (1,255,702) (891,769)
Additions (335,773) (367,126)
Additions for business combination   (355,898)
Uses and reversals 309,793 393,073
Currency conversion difference 14,110 (33,982)
Ending $ (1,267,572) $ (1,255,702)
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Revenue (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Revenue      
Royalties $ 1,414,864 $ 986,602 $ 1,247,567
Right of use licence 13,430,824 20,287,845 32,903,458
Revenues from contracts with customers 333,343,987 464,828,548 419,446,439
Sale of goods and services      
Revenue      
Revenues from contracts with customers $ 318,498,299 $ 443,554,101 $ 385,295,414
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Cost of Sales (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME      
Inventories as of the beginning of the year $ 110,913,884 $ 111,990,145 $ 78,759,610
Business combination   4,031,412 11,182,602
Purchases of the year 149,950,181 249,648,267 233,471,036
Production costs 25,177,920 24,672,636 23,227,844
Foreign currency translation 382,092 (1,206,764) 806,106
Subtotal 286,424,077 389,135,696 347,447,198
Inventories as of the end of the year 82,999,205 110,913,884 111,990,145
Cost of sales $ 203,424,872 $ 278,221,812 $ 235,457,053
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - R&D classified by nature (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
R&D classified by nature      
Amortization of intangible assets $ 11,154,731 $ 12,113,107  
Analysis and storage   598 $ 4,496
Import and export expenses 826,942 881,418 944,963
Depreciation of property, plant and equipment 5,990,809 5,763,249  
Employee benefits and social securities 53,339,496 48,269,098 48,003,334
Maintenance 5,433,525 4,692,468 3,262,783
Energy and fuel 765,467 1,511,488 1,364,717
Supplies and materials 3,265,387 4,551,772 2,123,039
Mobility and travel 3,888,991 4,393,810 4,231,001
Professional fees and outsourced services 11,342,904 10,720,122 16,128,324
Professional fees related parties 1,102 225,950 277,137
Insurance 3,027,803 2,316,267 3,236,775
Depreciation of leased assets 5,036,703 3,418,956 3,565,894
Miscellaneous 393,855 805,626 900,175
Total 14,914,822 17,183,041 15,345,315
Research and development expenses      
R&D classified by nature      
Amortization of intangible assets 5,079,962 5,923,389 4,804,768
Analysis and storage   5,302 52,660
Commissions and royalties 14,179   16,257
Import and export expenses     855
Depreciation of property, plant and equipment 767,731 618,627 577,785
Freight and haulage 2,025 30,450 17,429
Employee benefits and social securities 4,032,386 4,727,340 4,530,533
Maintenance 253,581 314,721 452,449
Energy and fuel 5,576 8,101 111,481
Supplies and materials 2,589,371 2,256,748 2,924,994
Mobility and travel 141,271 205,572 243,865
Share-based incentives 217,494 510,162 136,754
Publicity and advertising   23,383  
Professional fees and outsourced services 1,328,301 1,265,765 660,887
Professional fees related parties 90,533 256,877 542,551
Office supplies 247,425 688,969 93,623
Information technology expenses 40,286 29,013 31,356
Insurance 49,343 48,872 78,673
Depreciation of leased assets 54,505   68,321
Miscellaneous 853 269,750 74
Total $ 14,914,822 $ 17,183,041 $ 15,345,315
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - R&D classified by nature - Additional information (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME      
R&D capitalized $ 8,614,448 $ 11,855,766 $ 10,753,047
R&D profit and loss 14,914,822 17,183,041 15,345,315
Total $ 23,529,270 $ 29,038,807 $ 26,098,362
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Expenses Classified by Nature and Function (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Production costs      
Amortization of intangible assets $ 351,240 $ 239,545 $ 173,032
Analysis and storage   598 4,496
Commissions and royalties 835,082 217,000 127,771
Import and export expenses   147,392 150,402
Depreciation property, plant and equipment 2,861,812 3,018,014 2,161,236
Depreciation of leased assets 2,477,334 1,312,849 468,524
Freight and haulage 1,003,986 927,910 2,427,296
Employee benefits and social securities 9,899,884 10,015,691 9,973,301
Maintenance 2,640,232 2,134,116 1,195,111
Energy and fuel 658,621 997,066 967,412
Supplies and materials 586,696 1,031,386 1,075,319
Mobility and travel 113,676 143,046 90,848
Publicity and advertising   233 2,528
Contingencies 84,567 66,682  
Share-based incentives 315,965 1,111,919  
Professional fees and outsourced services 1,199,979 1,960,315 2,629,567
Office supplies and registrations fees 93,967 242,790 229,500
Insurance 181,595 199,109 230,388
Information technology expenses 39,583 35,526 11,556
Obsolescence 1,547,723 581,804 1,012,788
Taxes 260,091 285,791 255,227
Miscellaneous 25,887 3,854 41,542
Production costs 25,177,920 24,672,636 23,227,844
Selling, general and administrative expenses      
Amortization intangible assets 5,723,529 5,950,173 6,013,633
Analysis and storage 14,744 160,133 700,671
Commissions and royalties 1,989,880 1,745,169 1,396,750
Import and export expenses 826,942 734,026 794,561
Depreciation of property, plant and equipment 2,361,266 2,126,608 2,094,253
Depreciation of leased assets 2,504,864 2,106,107 3,029,049
Impairment of receivables 7,123,716 753,428 1,327,385
Freight and haulage 11,367,204 11,831,050 9,645,962
Employee benefits and social securities 43,439,612 38,253,407 38,030,033
Maintenance 2,793,293 2,558,352 2,067,672
Energy and fuel 106,846 514,422 397,305
Supplies and materials 2,678,691 3,520,386 1,047,720
Mobility and travel 3,775,315 4,250,764 4,140,153
Publicity and advertising 4,509,183 4,985,955 5,668,569
Contingencies 251,206 300,444 221,008
Share-based incentives 3,853,229 12,512,804 3,278,354
Professional fees and outsourced services 10,142,925 8,759,807 13,498,757
Professional fees related parties 1,102 225,950 277,137
Office supplies and registrations fees 1,232,477 1,601,554 833,430
Insurance 2,846,208 2,117,158 3,006,387
Information technology expenses 2,931,502 3,692,227 3,087,945
Obsolescence   4,711 53,989
Taxes 12,271,870 14,184,503 11,533,391
Miscellaneous 367,968 801,772 858,633
Total selling, general and administrative expense 123,113,572 123,690,910 113,002,747
Total      
Amortization of intangible assets 6,074,769 6,189,718 6,186,665
Analysis and storage 14,744 160,731 705,167
Commissions and royalties 2,824,962 1,962,169 1,524,521
Import and export expenses 826,942 881,418 944,963
Depreciation of property, plant and equipment 5,223,078 5,144,622 4,255,489
Depreciation of leased assets 4,982,198 3,418,956 3,497,573
Impairment of receivables 7,123,716 753,428 1,327,385
Freight and haulage 12,371,190 12,758,960 12,073,258
Employee benefits and social securities 53,339,496 48,269,098 48,003,334
Maintenance 5,433,525 4,692,468 3,262,783
Energy and fuel 765,467 1,511,488 1,364,717
Supplies and materials 3,265,387 4,551,772 2,123,039
Mobility and travel 3,888,991 4,393,810 4,231,001
Publicity and advertising 4,509,183 4,986,188 5,671,097
Contingencies 335,773 367,126 221,008
Share-based incentives 4,169,194 13,624,723 3,278,354
Professional fees and outsourced services 11,342,904 10,720,122 16,128,324
Professional fees related parties 1,102 225,950 277,137
Office supplies and registrations fees 1,326,444 1,844,344 1,062,930
Insurance 3,027,803 2,316,267 3,236,775
Information technology expenses 2,971,085 3,727,753 3,099,501
Obsolescence 1,547,723 586,515 1,066,777
Taxes 12,531,961 14,470,294 11,788,618
Miscellaneous 393,855 805,626 900,175
Total $ 148,291,492 $ 148,363,546 $ 136,230,591
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Other Income Or Expenses, Net (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME      
Net result from commercialization of agricultural products $ (1,890,110) $ (3,560,703) $ 174,122
Expenses recovery 6,808 336,815 79,274
Result of intangible sales 7,751,311    
Gain from a bargain purchase   1,032,327  
Others 907,961 693,006 831,496
Total $ 6,775,970 $ (1,498,555) $ 1,084,892
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Other Income Or Expenses, Net - Additional information (Details) - Soy ANF trait
Mar. 28, 2025
USD ($)
Intangible assets  
Exchange amount paid $ 750,000
Percentage of wheat technology revenues 25.00%
Percentage of soy technology revenues 6.00%
Cancellation of royalty payments in soy revenues $ 10,000,000
Exchange of intangible assets 8,100,000
Gains on exchange of intangible assets $ 7,500,000
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Finance results (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Finance Costs      
Interest expenses with the Parent   $ (45,852) $ (462,575)
Interest expenses $ (25,629,885) (24,078,901) (20,767,168)
Financial commissions (3,208,933) (2,746,945) (2,558,342)
Finance Costs (28,838,818) (26,871,698) (23,788,085)
Other finance results      
Exchange differences generated by assets (11,137,132) (15,750,105) (20,410,188)
Exchange differences generated by liabilities 4,083,222 19,166,100 10,890,789
Changes in fair value of financial assets or liabilities and other financial results (14,982,282) (13,026,967) (2,209,036)
Prepayment premium fee (4,870,021)    
Net gain of inflation effect on monetary items 409,356 1,697,345 438,502
Other finance results $ (26,496,857) $ (7,913,627) $ (11,289,933)
v3.25.3
TAXATION - Tax recoverable and payable (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Current assets    
Income tax $ 1,864,817 $ 655,691
Non-current assets    
Income tax 17,995 10,889
Total 17,995 10,889
Liabilities    
Income tax $ 452,800 $ 4,825,271
v3.25.3
TAXATION - Net deferred tax (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Net deferred tax    
Balance $ (25,296,931) $ (28,472,383)
Additions for business combination   (996,824)
Charge for the period 134,770 5,115,586
Conversion difference (43,779) (943,310)
Balance $ (25,205,940) $ (25,296,931)
v3.25.3
TAXATION - Deferred tax assets and liabilities rollforward (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Deferred tax assets and liabilities    
Balance $ (25,296,931) $ (28,472,383)
Additions for business combination   (996,824)
Income tax provision 134,770 5,115,586
Conversion difference (43,779) (943,310)
Balance (25,205,940) (25,296,931)
Deferred tax assets    
Deferred tax assets and liabilities    
Balance 25,983,983 22,789,755
Additions for business combination   765,384
Income tax provision (1,153,228) 3,524,507
Conversion difference (147,160) (1,095,663)
Balance 24,683,595 25,983,983
Tax Loss-Carry Forward    
Deferred tax assets and liabilities    
Balance 21,582,404 16,701,783
Income tax provision 31,609 5,655,758
Conversion difference (88,088) (775,137)
Balance 21,525,925 21,582,404
Changes in fair value of financial assets or liabilities    
Deferred tax assets and liabilities    
Balance 875 3,107
Conversion difference (211) (2,232)
Balance 664 875
Trade receivables    
Deferred tax assets and liabilities    
Balance 437,352 354,741
Income tax provision 572,129 212,688
Conversion difference (362) (130,077)
Balance 1,009,119 437,352
Allowances    
Deferred tax assets and liabilities    
Balance 447,526 796,606
Income tax provision 463,297 (297,513)
Conversion difference 6,729 (51,567)
Balance 917,552 447,526
Royalties    
Deferred tax assets and liabilities    
Balance 764,891 723,083
Income tax provision (18,311) 48,310
Conversion difference (2,189) (6,502)
Balance 744,391 764,891
Others    
Deferred tax assets and liabilities    
Balance 2,750,935 4,210,435
Additions for business combination   765,384
Income tax provision (2,201,952) (2,094,736)
Conversion difference (63,039) (130,148)
Balance 485,944 2,750,935
Deferred tax liabilities    
Deferred tax assets and liabilities    
Balance (51,280,914) (51,262,138)
Additions for business combination   (1,762,208)
Income tax provision 1,287,998 1,591,079
Conversion difference 103,381 152,353
Balance (49,889,535) (51,280,914)
Intangibles assets    
Deferred tax assets and liabilities    
Balance (28,312,803) (28,798,967)
Additions for business combination   (495,346)
Income tax provision 62,914 867,747
Conversion difference 41,870 113,763
Balance (28,208,019) (28,312,803)
Property, plant and equipment depreciation    
Deferred tax assets and liabilities    
Balance (14,609,276) (13,620,151)
Additions for business combination   (211,136)
Income tax provision (703,042) (784,369)
Conversion difference (2,410) 6,380
Balance (15,314,728) (14,609,276)
Inflation tax adjustment    
Deferred tax assets and liabilities    
Balance (162,915) (566,759)
Income tax provision 70,804 386,486
Conversion difference 65,303 17,358
Balance (26,808) (162,915)
Inventories    
Deferred tax assets and liabilities    
Balance (7,560,403) (5,979,778)
Additions for business combination   (940,231)
Income tax provision 1,429,429 (640,394)
Balance (6,130,974) (7,560,403)
Others financial assets    
Deferred tax assets and liabilities    
Balance (460,306) (2,150,406)
Income tax provision 436,364 1,690,100
Balance (23,942) (460,306)
Right-of-use leased asset.    
Deferred tax assets and liabilities    
Balance (190,086) (120,440)
Additions for business combination   (115,495)
Income tax provision 10,505 30,997
Conversion difference (1,382) 14,852
Balance (180,963) (190,086)
Others    
Deferred tax assets and liabilities    
Balance 14,875 (25,637)
Income tax provision (18,976) 40,512
Balance $ (4,101) $ 14,875
v3.25.3
TAXATION - Schedule of Principal statutory taxes rates and current tax (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
TAXATION      
Current tax expense $ (1,408,386) $ (8,894,201) $ (1,311,505)
Deferred tax 134,770 5,115,586 2,380,157
Income tax expenses $ (1,273,616) $ (3,778,615) $ 1,068,652
v3.25.3
TAXATION - Reconciliation of the statutory tax rate (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Reconciliation of the statutory tax rate      
Earning before income tax-rate $ (57,571,637) $ 11,067,598 $ 19,105,947
Income tax expense by applying tax rate in force in the respective countries 13,417,515 (2,532,953) 1,331,544
Share of profit or loss of subsidiaries, joint ventures and associates (294,638) 1,371,636 241,301
Stock options charge (167,601) (1,351,831) (558,026)
Non-deductible expenses (4,027,734) (1,468,643) (371,316)
Tax inflation adjustment 3,211,529 8,788,533 7,920,895
Result of inflation effect on monetary items and other finance results (1,391,617) (8,999,710) (8,120,822)
Derecognition of tax loss carryforwards (10,935,018)    
Others (1,086,052) 414,353 625,076
Income tax expenses (1,273,616) $ (3,778,615) $ 1,068,652
BCS Holding Inc      
Reconciliation of the statutory tax rate      
Derecognition of tax loss carryforwards (2,400,000)    
RASA Holding, LLC      
Reconciliation of the statutory tax rate      
Derecognition of tax loss carryforwards (1,500,000)    
Bioceres Crops S.A.      
Reconciliation of the statutory tax rate      
Derecognition of tax loss carryforwards (400,000)    
Bioceres Semillas      
Reconciliation of the statutory tax rate      
Derecognition of tax loss carryforwards (4,500,000)    
Bioceres Crops Do Brasil Ltda.      
Reconciliation of the statutory tax rate      
Derecognition of tax loss carryforwards $ (2,200,000)    
v3.25.3
TAXATION - Income tax expense was calculated by applying the tax rate in force (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Income Taxes [Line Items]      
Earnings before income tax- rate $ (57,571,637) $ 11,067,598 $ 19,105,947
Income tax 13,417,515 (2,532,953) 1,331,544
Low or null taxation jurisdictions      
Income Taxes [Line Items]      
Earnings before income tax- rate $ (9,187,121) $ 10,464,257 $ 29,696,082
Weight average applicable tax rate 0.00% 0.00% 0.00%
Profit-making entities      
Income Taxes [Line Items]      
Earnings before income tax- rate   $ 30,435,214 $ 10,484,562
Weight average applicable tax rate   34.70% 34.10%
Income tax   $ (10,560,379) $ (3,577,918)
Loss-making entities      
Income Taxes [Line Items]      
Earnings before income tax- rate $ (48,384,516) $ (29,831,873) $ (21,074,697)
Weight average applicable tax rate 27.80% 26.90% 23.30%
Income tax $ 13,417,515 $ 8,027,426 $ 4,909,462
v3.25.3
TAXATION - Tax loss carryforward (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Tax loss carryforward    
Deferred tax assets. $ 4,916,980 $ 9,698,860
Tax loss carry forward, unrecognized 10,900,000  
Tax Loss-Carry Forward    
Tax loss carryforward    
Tax-Loss Carry forward 90,646,892  
Deferred tax assets. 21,525,925  
Tax Loss-Carry Forward | Argentina | 2029    
Tax loss carryforward    
Tax-Loss Carry forward 213,252  
Deferred tax assets. 53,313  
Tax Loss-Carry Forward | Argentina | 2030    
Tax loss carryforward    
Tax-Loss Carry forward 6,467,278  
Deferred tax assets. 2,033,203  
Tax Loss-Carry Forward | United States of America    
Tax loss carryforward    
Tax-Loss Carry forward 69,459,595  
Deferred tax assets. 14,586,515  
Tax Loss-Carry Forward | France    
Tax loss carryforward    
Tax-Loss Carry forward 882,319  
Deferred tax assets. 220,581  
Tax Loss-Carry Forward | Brazil    
Tax loss carryforward    
Tax-Loss Carry forward 13,624,448  
Deferred tax assets. $ 4,632,313  
v3.25.3
EARNING PER SHARE (Details)
 12 Months Ended
Jun. 30, 2025
USD ($)
category
$ / shares
shares
Jun. 30, 2024
USD ($)
$ / shares
shares
Jun. 30, 2023
USD ($)
$ / shares
shares
Numerator      
Profit/ (Loss) for the year (basic EPS) | $ $ (55,416,054) $ 4,275,688 $ 18,779,876
Profit/ (Loss) for the year (diluted EPS) | $ $ (55,416,054) $ 4,275,688 $ 18,779,876
Denominator      
Weighted average number of shares (basic EPS) | shares 63,228,240 62,840,129 62,146,082
Weighted average number of shares (diluted EPS) | shares 63,228,240 63,485,432 63,185,508
Basic profit/ (loss) attributable to ordinary equity holders of the parent | $ / shares $ (0.8764) $ 0.068 $ 0.3022
Diluted profit/ (loss) attributable to ordinary equity holders of the parent | $ / shares $ (0.8764) $ 0.0673 $ 0.2972
Number of categories of dilutive shares | category 2    
v3.25.3
INFORMATION ABOUT COMPONENTS OF EQUITY - Capital issued (Details)
Jun. 30, 2025
shares
Vote
$ / shares
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS  
Number of own shares repurchased 2,402,692
Equity Compensation Plan  
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS  
Stock options granted under share option agreements 3,402,744
Ordinary shares  
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS  
Number of shares authorised 100,000,000
Par value per share | $ / shares $ 0.0001
Number of shares issued 63,228,239
Number of shares outstanding 63,228,239
Vote per share | Vote 1
Preference shares  
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS  
Number of shares authorised 1,000,000
Par value per share | $ / shares $ 0.0001
Number of shares issued 0
Number of shares outstanding 0
v3.25.3
INFORMATION ABOUT COMPONENTS OF EQUITY - Rizobacter Argentina and Insuagro (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2022
Summary financial statements:        
Current assets $ 308,311,497 $ 408,668,037    
Non-current assets 455,333,583 443,880,157    
Total assets 763,645,080 852,548,194    
Current liabilities 337,985,971 329,309,095    
Non-current liabilities 130,440,547 171,858,247    
Total liabilities 468,426,518 501,167,342    
Equity attributable to controlling interest 265,444,568 315,041,257    
Equity attributable to non-controlling interest 29,773,994 36,339,595    
Total equity 295,218,562 351,380,852 $ 330,496,107 $ 158,298,848
Total liabilities and equity 763,645,080 852,548,194    
Summary statements of comprehensive income or loss        
Revenues 335,108,850 464,782,802 420,056,993  
Initial recognition and changes in the fair value of biological assets at the point of harvest 1,764,863 (45,746) 610,554  
Cost of sales (203,424,872) (278,221,812) (235,457,053)  
Gross margin 131,683,978 186,560,990 184,599,940  
Research and development expenses (14,914,822) (17,183,041) (15,345,315)  
Selling, general and administrative expenses (123,113,572) (123,690,910) (113,002,747)  
Share of profit or loss of joint ventures and associates (1,126,312) 4,049,508 1,198,628  
Other income 6,775,970 (1,498,555) 1,084,892  
Operating (loss)/ profit (2,235,962) 45,852,923 54,183,965  
(Loss)/ Profit before income tax (57,571,637) 11,067,598 19,105,947  
Income tax expense (1,273,616) (3,778,615) 1,068,652  
Result for the year (58,845,253) 7,288,983 20,174,599  
Foreign exchange differences on translation of foreign operations (714,251) (787,116) 678,401  
Revaluation of property, plant and equipment, net of tax [1]     (1,282,719)  
Total comprehensive (loss)/ profit $ (59,559,504) $ 6,501,629 19,338,750  
Rizobacter Argentina S.A.        
Summarized financial information        
Proportion of ownership interests held by non-controlling interests 20.00% 20.00%    
Summary financial statements:        
Current assets $ 198,279,028 $ 345,561,483    
Non-current assets 197,805,099 98,157,355    
Total assets 396,084,127 443,718,838    
Current liabilities 182,516,237 258,332,709    
Non-current liabilities 121,291,077 69,831,217    
Total liabilities 303,807,314 328,163,926    
Equity attributable to controlling interest 92,276,497 115,554,674    
Equity attributable to non-controlling interest 316 238    
Total equity 92,276,813 115,554,912    
Total liabilities and equity 396,084,127 443,718,838    
Summary statements of comprehensive income or loss        
Revenues 197,827,605 303,870,411 288,880,411  
Initial recognition and changes in the fair value of biological assets at the point of harvest 26,388 (2,468,693) (3,199,885)  
Cost of sales (123,358,412) (194,869,433) (178,970,954)  
Gross margin 74,495,581 106,532,285 106,709,572  
Research and development expenses (3,123,919) (3,341,318) (3,851,144)  
Selling, general and administrative expenses (64,711,783) (65,215,877) (68,580,834)  
Share of profit or loss of joint ventures and associates (1,807,263) 716,168 222,364  
Other income (759,008) (947,068) 361,639  
Operating (loss)/ profit 4,093,608 37,744,190 34,861,597  
Financial results (14,078,506) (14,275,961) (25,356,667)  
(Loss)/ Profit before income tax (9,984,898) 23,468,229 9,504,930  
Income tax expense 1,145,775 (8,216,712) (3,064,006)  
Result for the year (8,839,123) 15,251,517 6,440,924  
Foreign exchange differences on translation of foreign operations (517,387) (1,495,976) 1,075,805  
Revaluation of property, plant and equipment, net of tax     (1,435,739)  
Total comprehensive (loss)/ profit (9,356,510) 13,755,541 6,080,990  
Dividends paid to non-controlling interest $ 0 $ 0 0  
Insumos Agroquimicos S.A.        
Summarized financial information        
Proportion of ownership interests held by non-controlling interests 38.68% 38.68%    
Summary financial statements:        
Current assets $ 44,995,363 $ 48,088,212    
Non-current assets 4,982,874 5,253,148    
Total assets 49,978,237 53,341,360    
Current liabilities 43,934,269 45,049,873    
Non-current liabilities 98,071 293,858    
Total liabilities 44,032,340 45,343,731    
Total equity 5,945,897 7,997,629    
Total liabilities and equity 49,978,237 53,341,360    
Summary statements of comprehensive income or loss        
Revenues 40,926,498 57,959,538 55,710,643  
Cost of sales (31,554,081) (44,575,216) (42,765,656)  
Gross margin 9,372,417 13,384,322 12,944,987  
Selling, general and administrative expenses (9,517,827) (9,360,140) (7,931,425)  
Other income 16,314 (9,723) 9,833  
Operating (loss)/ profit (129,096) 4,014,459 5,023,395  
Financial results (3,055,433) (3,223,411) (2,403,656)  
(Loss)/ Profit before income tax (3,184,529) 791,048 2,619,739  
Income tax expense 1,319,072 (85,586) (1,053,372)  
Result for the year (1,865,457) 705,462 1,566,367  
Revaluation of property, plant and equipment, net of tax     (31,610)  
Total comprehensive (loss)/ profit $ (1,865,457) $ 705,462 $ 1,534,757  
[1] The tax effect of the revaluation of property, plant and equipment was $703,087 for the year ended June 30, 2023.
v3.25.3
CASH FLOW INFORMATION (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Investment activities      
Net assets acquisition by business combination   $ 905,892 $ 152,070,313
Exchange of intangible assets $ 6,528,899    
Investment in-kind in other related parties (Note 17) 4,343,549 2,409,244 1,163,384
Capitalization of interest on buildings in progress 336,416 124,098 74,710
Reclassification from Investment properties to property, plant and equipment     3,589,749
Sale of Moolec Science S.A. equity investment (Note 13)   (900,000) (133,079)
Investing activities 11,208,864 $ 2,539,234 156,765,077
Financing activities      
Assignment of receivables with shareholders and other related parties (7,886,442)    
Compensation payment financed by acquisition of intangible assets (1,781,507)    
Capitalization of convertible notes     12,211,638
Purchase of own shares     (24,025,718)
Total of Financing Activities $ (9,667,949)   $ (11,814,080)
v3.25.3
CASH FLOW INFORMATION - Changes in liabilities arising from financing activities (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Changes in liabilities arising from financing activities      
Balance at the beginning $ 266,588,281 $ 248,517,007 $ 170,940,498
Proceeds 266,390,032 135,818,247 79,817,888
Payments (288,454,302) (112,614,437) (16,744,956)
Financing for assets acquisitions   1,471,264  
Interest payment (18,932,563) (24,724,436) (18,046,961)
Conversion of convertible notes     (9,109,516)
Non-cash activities (9,667,949)    
Prepayment Premium Fee 4,870,021    
Exchange differences, currency translation differences and other financial results 41,562,125 18,120,636 41,660,054
Balance at the end 262,355,645 266,588,281 248,517,007
Borrowings      
Changes in liabilities arising from financing activities      
Balance at the beginning 178,852,080 168,310,605 145,478,637
Proceeds 266,390,032 135,818,247 24,817,888
Payments (285,418,914) (109,702,266) (13,596,339)
Financing for assets acquisitions   743,279  
Interest payment (12,616,737) (20,552,108) (12,873,219)
Non-cash activities (6,797,045)    
Exchange differences, currency translation differences and other financial results 17,516,736 4,234,323 24,483,638
Balance at the end 157,926,152 178,852,080 168,310,605
Consideration for acquisition      
Changes in liabilities arising from financing activities      
Balance at the beginning 6,926,515 4,993,256 12,902,790
Payments (2,035,388) (2,912,171) (3,148,617)
Financing for assets acquisitions   727,985  
Non-cash activities (2,870,904)    
Exchange differences, currency translation differences and other financial results 138,825 4,117,445 (4,760,917)
Balance at the end 2,159,048 6,926,515 4,993,256
Convertible notes      
Changes in liabilities arising from financing activities      
Balance at the beginning 80,809,686 75,213,146 12,559,071
Proceeds     55,000,000
Payments (1,000,000)    
Interest payment (6,315,826) (4,172,328) (5,173,742)
Conversion of convertible notes     (9,109,516)
Prepayment Premium Fee 4,870,021    
Exchange differences, currency translation differences and other financial results 23,906,564 9,768,868 21,937,333
Balance at the end $ 102,270,445 $ 80,809,686 $ 75,213,146
v3.25.3
JOINT VENTURES AND ASSOCIATES - Investment in Joint Venture and affiliates (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
JOINT VENTURES    
Investments in joint ventures and affiliates, Assets $ 39,371,264 $ 39,786,353
Investments in joint ventures and affiliates, Liabilities 1,007,678 296,455
Synertech Industrias S.A.    
JOINT VENTURES    
Investments in joint ventures and affiliates, Assets 39,334,762 39,749,851
Alfalfa Technologies S.R.L.    
JOINT VENTURES    
Investments in joint ventures and affiliates, Assets 36,502 36,502
Trigall Genetics S.A.    
JOINT VENTURES    
Investments in joint ventures and affiliates, Liabilities $ 1,007,678 $ 296,455
v3.25.3
JOINT VENTURES AND ASSOCIATES - Changes in joint ventures investments and affiliates (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
JOINT VENTURES      
As of the beginning of the year $ 39,489,898 $ 38,673,987  
Share-based incentives   65,470  
Foreign currency translation   (238) $ (46,901)
Share of profit or loss (1,126,312) 4,049,508 1,198,628
As of the end of the year $ 38,363,586 39,489,898 38,673,987
Moolec Science S.A.      
JOINT VENTURES      
Sale of equity investment   (900,000)  
Reclassification of Moolec Sciense S.A.   $ (2,398,829)  
Share of profit or loss     $ 467,714
Moolec Science S.A. | Ordinary shares      
JOINT VENTURES      
Ownership held (in shares) 155,364    
Percentage in Moolec Science's equity 5.00%    
v3.25.3
JOINT VENTURES AND ASSOCIATES - Share of profit or loss of joint ventures and affiliates (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
JOINT VENTURES      
Share of profit or loss of joint ventures and affiliates $ (1,126,312) $ 4,049,508 $ 1,198,628
Trigall Genetics S.A.      
JOINT VENTURES      
Share of profit or loss of joint ventures and affiliates (711,223) 326,368 103,703
Synertech Industrias S.A.      
JOINT VENTURES      
Share of profit or loss of joint ventures and affiliates $ (415,089) $ 3,723,140 564,598
Moolec Science S.A.      
JOINT VENTURES      
Share of profit or loss of joint ventures and affiliates     467,714
Indrasa Biotecnologia S.A.      
JOINT VENTURES      
Share of profit or loss of joint ventures and affiliates     $ 62,613
v3.25.3
JOINT VENTURES AND ASSOCIATES - Legal reserve (Details) - Argentina
 12 Months Ended
Jun. 30, 2025
JOINT VENTURES  
Annual legal reserve required, as percent of profit 5.00%
Legal reserve required, as percent of capital 20.00%
v3.25.3
JOINT VENTURES AND ASSOCIATES - Summarized balance sheet (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Summarised balance sheet      
Cash and cash equivalents $ 32,695,079 $ 44,473,270  
Total current assets 308,311,497 408,668,037  
Intangible assets 181,173,079 176,893,136 $ 173,783,956
Property, plant and equipment 74,575,386 74,573,278 $ 67,853,835
Total non-current assets 455,333,583 443,880,157  
Total current liabilities 337,985,971 329,309,095  
Total non-current liabilities 130,440,547 171,858,247  
Trigall Genetics S.A.      
Summarised balance sheet      
Cash and cash equivalents 331,201 450,687  
Other current assets 5,278,565 6,429,065  
Total current assets 5,609,766 6,879,752  
Intangible assets 19,019,926 17,122,954  
Investments in joint ventures and associates 3,935,124 3,623,325  
Total non-current assets 22,955,050 20,746,279  
Other current liabilities 1,677,894 1,832,719  
Total current liabilities 1,677,894 1,832,719  
Financial liabilities 24,363,613 22,318,949  
Other non- current liabilities 1,229,668 653,604  
Total non-current liabilities 25,593,281 22,972,553  
Net assets 1,293,641 2,820,759  
Synertech Industrias S.A.      
Summarised balance sheet      
Cash and cash equivalents 1,346,714 3,086  
Other current assets 9,081,341 55,960,505  
Total current assets 10,428,055 55,963,591  
Property, plant and equipment 10,065,936 11,195,394  
Other non- current assets 43,632,401    
Total non-current assets 53,698,337 11,195,394  
Financial liabilities 21,927,582 19,015,285  
Other current liabilities 6,667,724 8,595,232  
Total current liabilities 28,595,306 27,610,517  
Other non- current liabilities 1,246,318 3,447,008  
Total non-current liabilities 1,246,318 3,447,008  
Net assets $ 34,284,768 $ 36,101,460  
v3.25.3
JOINT VENTURES AND ASSOCIATES - Summarized statements of comprehensive income (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Summarised statements of comprehensive income      
Revenue $ 333,343,987 $ 464,828,548 $ 419,446,439
(Loss)/ Profit for the year (58,845,253) 7,288,983 20,174,599
Other comprehensive (loss)/ income (714,251) (787,354) (835,849)
Total comprehensive (loss)/ profit (59,559,504) 6,501,629 19,338,750
Trigall Genetics S.A.      
Summarised statements of comprehensive income      
Revenue 1,910,914 2,525,061 2,010,229
Finance income 19,011    
Finance expense (580,115) (24,435) (718,388)
Depreciation and amortization (507,860) (507,860) (507,860)
(Loss)/ Profit for the year (61,964) 674,059 207,410
Other comprehensive (loss)/ income     (17,156)
Total comprehensive (loss)/ profit (61,964) 674,059 190,254
Synertech Industrias S.A.      
Summarised statements of comprehensive income      
Revenue 24,430,024 61,815,678 62,798,136
Finance income (1,467,883) 5,608,329 633,741
Finance expense (5,136,285) (7,385,027) (6,768,810)
Depreciation and amortization (1,543,069) (1,554,452) (2,032,809)
(Loss)/ Profit for the year (1,816,693) 7,236,901 3,980,995
Other comprehensive (loss)/ income     (369,259)
Total comprehensive (loss)/ profit $ (1,816,693) $ 7,236,901 $ 3,611,736
v3.25.3
SEGMENT INFORMATION - Number of segments (Details)
Jun. 30, 2025
segment
SEGMENT INFORMATION  
Number of main operating segments 3
Number of complementary components 3
v3.25.3
SEGMENT INFORMATION - Group's reporting segments (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Revenues      
Sale of goods and services $ 318,498,299 $ 443,554,101 $ 385,295,414
Royalties 1,414,864 986,602 1,247,567
Right of use licenses 13,430,824 20,287,845 32,903,458
Initial recognition and changes in the fair value of biological assets at the point of harvest 1,764,863 (45,746) 610,554
Total 335,108,850 464,782,802 420,056,993
Cost of sales (203,424,872) (278,221,812) (235,457,053)
Gross profit per segment $ 131,683,978 $ 186,560,990 $ 184,599,940
% Gross margin 39.00% 40.00% 44.00%
Seed and integrated products      
Revenues      
Sale of goods and services $ 60,535,026 $ 94,457,404 $ 55,360,397
Royalties 1,414,864 986,602 1,247,567
Right of use licenses   1,000,000  
Initial recognition and changes in the fair value of biological assets at the point of harvest 1,764,863 (45,746) 319,428
Total 63,714,753 96,398,260 56,927,392
Cost of sales (44,727,989) (66,306,974) (31,012,687)
Gross profit per segment $ 18,986,764 $ 30,091,286 $ 25,914,705
% Gross margin 30.00% 31.00% 46.00%
Crop protection      
Revenues      
Sale of goods and services $ 181,908,584 $ 223,538,317 $ 205,685,451
Initial recognition and changes in the fair value of biological assets at the point of harvest     153,460
Total 181,908,584 223,538,317 205,838,911
Cost of sales (111,888,640) (143,807,301) (137,529,299)
Gross profit per segment $ 70,019,944 $ 79,731,016 $ 68,309,612
% Gross margin 38.00% 36.00% 33.00%
Crop nutrition      
Revenues      
Sale of goods and services $ 76,054,689 $ 125,558,380 $ 124,249,566
Right of use licenses 13,430,824 19,287,845 32,903,458
Initial recognition and changes in the fair value of biological assets at the point of harvest     137,666
Total 89,485,513 144,846,225 157,290,690
Cost of sales (46,808,243) (68,107,537) (66,915,067)
Gross profit per segment $ 42,677,270 $ 76,738,688 $ 90,375,623
% Gross margin 48.00% 53.00% 57.00%
v3.25.3
SEGMENT INFORMATION - Revenue by similar group of products or services (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
SEGMENT INFORMATION      
Sale of goods and services $ 333,343,987 $ 464,828,548 $ 419,446,439
Seed and integrated products      
SEGMENT INFORMATION      
Sale of goods and services 61,949,890 96,444,006 56,607,964
Crop protection      
SEGMENT INFORMATION      
Sale of goods and services 181,908,584 223,538,317 205,685,451
Crop nutrition      
SEGMENT INFORMATION      
Sale of goods and services 89,485,513 144,846,225 157,153,024
Seed Treatments Packs | Seed and integrated products      
SEGMENT INFORMATION      
Sale of goods and services 28,476,396 30,037,798 32,469,652
Seeds & HB4 Program | Seed and integrated products      
SEGMENT INFORMATION      
Sale of goods and services 33,473,494 66,406,208 24,138,312
Adjuvants | Crop protection      
SEGMENT INFORMATION      
Sale of goods and services 56,028,937 56,634,128 52,978,705
Seed CP Products and Services | Crop protection      
SEGMENT INFORMATION      
Sale of goods and services 28,890,840 34,877,911 26,080,587
Bioprotection | Crop protection      
SEGMENT INFORMATION      
Sale of goods and services 34,005,377 25,305,608 32,502,175
Other CP Products and Services | Crop protection      
SEGMENT INFORMATION      
Sale of goods and services 62,983,430 106,720,670 94,123,984
Inoculants & Biofertilizers | Crop nutrition      
SEGMENT INFORMATION      
Sale of goods and services 22,445,093 21,943,468 23,621,534
Micro-beaded Fertilizers | Crop nutrition      
SEGMENT INFORMATION      
Sale of goods and services 56,461,771 88,158,727 90,827,714
Biostimulants | Crop nutrition      
SEGMENT INFORMATION      
Sale of goods and services $ 10,578,649 19,084,400 9,800,318
Syngenta up-front fee | Crop nutrition      
SEGMENT INFORMATION      
Sale of goods and services   $ 15,659,630 $ 32,903,458
v3.25.3
SEGMENT INFORMATION - Geographical information (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
SEGMENT INFORMATION      
Revenues from contracts with customers $ 333,343,987 $ 464,828,548 $ 419,446,439
Total non-current assets 367,911,897 363,629,846  
Property, plant and equipment 74,575,386 74,573,278 67,853,835
Intangible assets 181,173,079 176,893,136 173,783,956
Goodwill 112,163,432 112,163,432  
Total non-reportable assets 395,733,183 488,918,348  
Total assets 763,645,080 852,548,194  
Argentina      
SEGMENT INFORMATION      
Revenues from contracts with customers 231,552,406 346,794,376 288,228,267
Total non-current assets 142,743,386 139,245,596  
Brazil      
SEGMENT INFORMATION      
Revenues from contracts with customers 17,673,809 24,175,116 23,690,028
Total non-current assets 7,448,724 7,698,175  
LATAM      
SEGMENT INFORMATION      
Revenues from contracts with customers 23,900,621 21,952,339 21,044,547
Total non-current assets 856,329 1,162,654  
North America      
SEGMENT INFORMATION      
Revenues from contracts with customers 30,107,865 27,370,220 30,372,912
Total non-current assets 185,817,356 189,199,549  
EMEA      
SEGMENT INFORMATION      
Revenues from contracts with customers 7,920,550 21,320,535 22,014,855
Total non-current assets 537,302 44,141  
ROW      
SEGMENT INFORMATION      
Revenues from contracts with customers 22,188,736 23,215,962 $ 34,095,830
Total non-current assets $ 30,508,800 $ 26,279,731  
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Credit risk (Details) - Trade and other receivables
Jun. 30, 2025
USD ($)
Current  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Expected Loss rate 0.39%
More Than 15 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Expected Loss rate 0.03%
More Than 30 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Expected Loss rate 0.10%
More Than 60 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Expected Loss rate 1.01%
More Than 90 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Expected Loss rate 0.34%
More Than 120 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Expected Loss rate 0.04%
More Than 180 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Expected Loss rate 24.90%
More Than 365 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Expected Loss rate 79.60%
Gross carrying amount  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables $ 173,963,717
Gross carrying amount | Current  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables 125,583,929
Gross carrying amount | More Than 15 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables 10,142,922
Gross carrying amount | More Than 30 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables 3,990,398
Gross carrying amount | More Than 60 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables 1,581,056
Gross carrying amount | More Than 90 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables 3,362,450
Gross carrying amount | More Than 120 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables 722,431
Gross carrying amount | More Than 180 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables 16,729,503
Gross carrying amount | More Than 365 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables 11,851,028
Allowance for impairment of trade debtors  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables (14,123,463)
Allowance for impairment of trade debtors | Current  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables (489,540)
Allowance for impairment of trade debtors | More Than 15 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables (3,206)
Allowance for impairment of trade debtors | More Than 30 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables (4,155)
Allowance for impairment of trade debtors | More Than 60 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables (16,047)
Allowance for impairment of trade debtors | More Than 90 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables (11,449)
Allowance for impairment of trade debtors | More Than 120 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables (302)
Allowance for impairment of trade debtors | More Than 180 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables (4,165,044)
Allowance for impairment of trade debtors | More Than 365 Days Past Due  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Trade receivables $ (9,433,720)
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Liquidity risk (Details) - Liquidity risk - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Up to 3 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities $ 217,355,259 $ 182,245,671
3 to 12 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 109,721,232 130,974,055
Between one and three years    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 96,605,465 133,385,161
Trade and other payables | Up to 3 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 35,989,362 107,801,065
Trade and other payables | 3 to 12 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 60,443,242 60,931,404
Trade and other payables | Between one and three years    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 48,481,726  
Borrowing | Up to 3 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 78,084,912 73,706,045
Borrowing | 3 to 12 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 41,643,214 63,041,153
Borrowing | Between one and three years    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 38,198,026 42,104,882
Convertible notes | Up to 3 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 102,270,445  
Convertible notes | Between one and three years    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities   80,809,686
Leasing liabilities | Up to 3 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 1,010,540 738,561
Leasing liabilities | 3 to 12 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 5,873,502 2,384,217
Leasing liabilities | Between one and three years    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 9,527,939 8,161,359
Consideration for acquisition | 3 to 12 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 1,761,274 4,617,281
Consideration for acquisition | Between one and three years    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities $ 397,774 $ 2,309,234
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Currency risk (Details)
 12 Months Ended
Jun. 30, 2025
USD ($)
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Risk exposure associated with instruments sharing characteristic $ (3,805,325)
Percentage of that a devaluation or an appreciation of the US Dollar other currencies 10.00%
Effect in profit and loss due to designate devaluation or appreciation of US dollar $ 400,000
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Interest rate risk (Details) - Interest Rate Risk - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Fixed-rate instruments    
Debt composition    
Current financial liabilities $ 211,497,698 $ 142,986,250
Non-current financial liabilities 48,123,739 133,385,161
Variable-rate instruments    
Debt composition    
Current financial liabilities $ 19,146,189 $ 1,501,007
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Financial assets by category (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Amortized cost.    
Financial assets by category    
Financial assets. $ 211,830,890 $ 251,576,437
Mandatorily measured at fair value through profit or loss    
Financial assets by category    
Financial assets. 15,246,972 31,195,750
Cash and cash equivalents. | Amortized cost.    
Financial assets by category    
Financial assets. 19,488,145 24,973,048
Cash and cash equivalents. | Mandatorily measured at fair value through profit or loss    
Financial assets by category    
Financial assets. 13,206,934 19,500,222
Other financial assets | Amortized cost.    
Financial assets by category    
Financial assets. 58 634,553
Other financial assets | Mandatorily measured at fair value through profit or loss    
Financial assets by category    
Financial assets. 2,040,038 11,695,528
Trade receivables | Amortized cost.    
Financial assets by category    
Financial assets. 168,366,767 207,320,974
Other receivables. | Amortized cost.    
Financial assets by category    
Financial assets. $ 23,975,920 $ 18,647,862
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Financial liabilities by category (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Amortized cost.    
Financial liabilities by category    
Financial liabilities $ 419,463,134 $ 431,890,981
Mandatorily measured at fair value through profit or loss    
Financial liabilities by category    
Financial liabilities 4,218,822 14,713,906
Trade and other payables | Amortized cost.    
Financial liabilities by category    
Financial liabilities 141,779,322 156,742,677
Trade and other payables | Mandatorily measured at fair value through profit or loss    
Financial liabilities by category    
Financial liabilities 3,135,008 11,989,792
Borrowing | Amortized cost.    
Financial liabilities by category    
Financial liabilities 157,926,152 178,852,080
Secured Notes | Amortized cost.    
Financial liabilities by category    
Financial liabilities 102,270,445 80,809,686
Lease liability | Amortized cost.    
Financial liabilities by category    
Financial liabilities 16,411,981 11,284,137
Consideration for acquisition | Amortized cost.    
Financial liabilities by category    
Financial liabilities 1,075,234 4,202,401
Consideration for acquisition | Mandatorily measured at fair value through profit or loss    
Financial liabilities by category    
Financial liabilities $ 1,083,814 $ 2,724,114
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Fair value by hierarchy (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Trade and other payables | Level 2    
Fair value by hierarchy    
Financial liability at fair value $ 3,135,008 $ 11,989,792
Consideration for acquisition | Level 1    
Fair value by hierarchy    
Financial liability at fair value 1,083,814 2,724,114
US Treasury bills | Level 1    
Fair value by hierarchy    
Financial assets at fair value   1,993,668
Mutual funds | Level 1    
Fair value by hierarchy    
Financial assets at fair value 144,606 6,658,805
Other investments | Level 1    
Fair value by hierarchy    
Financial assets at fair value 919,007 1,512,680
Moolec Science S.A. shares | Level 1    
Fair value by hierarchy    
Financial assets at fair value $ 976,425 $ 1,530,375
v3.25.3
LEASES - Right-of-use leased asset (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Right-of-use lease asset and Liabilities      
Book value at the beginning of the year $ 11,601,752    
Depreciation of the year 5,036,703 $ 3,418,956 $ 3,565,894
Book value at the end of the year 16,377,701 11,601,752  
Gross carrying amount      
Right-of-use lease asset and Liabilities      
Book value at the beginning of the year 20,979,597 21,163,192  
Additions of the year 9,569,819 2,585,223  
Additions from business combination   168,988  
Disposals (680,110) (1,284,975)  
Exchange differences 273,529 (1,652,831)  
Book value at the end of the year 30,142,835 20,979,597 21,163,192
Accumulated depreciation      
Right-of-use lease asset and Liabilities      
Book value at the beginning of the year (9,377,845) (7,226,617)  
Depreciation of the year 5,036,703 3,418,956  
Disposals (697,150) (1,092,167)  
Exchange differences 47,736 (175,561)  
Book value at the end of the year $ (13,765,134) $ (9,377,845) $ (7,226,617)
v3.25.3
LEASES - Lease liability (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Lease liability    
Book value at the beginning of the year $ 11,284,137 $ 13,889,223
Additions of the year 9,569,819 2,585,223
Additions from business combination   168,988
Interest expenses, exchange differences and inflation effects 1,059,412 (480,189)
Payments of the year (5,501,387) (4,879,108)
Total 16,411,981 11,284,137
Lease Liabilities Non-current 9,527,939 8,161,359
Lease Liabilities Current 6,884,042 3,122,778
Total $ 16,411,981 $ 11,284,137
v3.25.3
LEASES - Right-of-use lease asset by type (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Disclosure of quantitative information about right-of-use assets      
Right-of-use assets $ 16,377,701 $ 11,601,752  
US$      
Disclosure of quantitative information about right-of-use assets      
Incremental borrowing rate (as a percent) 4.48%    
Reais      
Disclosure of quantitative information about right-of-use assets      
Incremental borrowing rate (as a percent) 18.55%    
Gross carrying amount      
Disclosure of quantitative information about right-of-use assets      
Right-of-use assets $ 30,142,835 20,979,597 $ 21,163,192
Gross carrying amount | Machinery and equipment      
Disclosure of quantitative information about right-of-use assets      
Right-of-use assets 3,655,741 3,655,741  
Gross carrying amount | Vehicles      
Disclosure of quantitative information about right-of-use assets      
Right-of-use assets 1,214,933 1,272,071  
Gross carrying amount | Equipment and computer software      
Disclosure of quantitative information about right-of-use assets      
Right-of-use assets 1,347,568 1,130,541  
Gross carrying amount | Land and buildings      
Disclosure of quantitative information about right-of-use assets      
Right-of-use assets $ 23,924,593 $ 14,921,244  
v3.25.3
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Transactions (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS      
In-kind contributions $ 4,343,549 $ 2,409,244 $ 1,163,384
Total (20,029,544) (36,842,159) (33,067,163)
Joint ventures and associates      
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS      
Sales of goods and services 4,874,027 32,036,547 27,945,312
Purchases of goods and services (24,076,814) (61,946,096) (60,847,857)
Key management personnel      
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS      
Salaries, social security benefits and other benefits (2,656,077) (10,209,376) (5,002,881)
Sales of goods and services 367,928    
Purchases of goods and services (3,079,070)    
Shareholders and other related parties      
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS      
Sales of goods and services 3,714,441 2,911,723 6,381,641
Purchases of goods and services (3,517,528) (1,998,349) (2,249,940)
In-kind contributions $ 4,343,549 2,409,244 1,163,384
Interest expenses     5,753
Parent company and related parties to Parent      
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS      
Interest expenses   $ (45,852) $ (462,575)
v3.25.3
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Receivable (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Total $ 22,586,275 $ 16,626,358
Shareholders and other related parties    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Trade debtors 249,701 141,224
Other receivables 2,775,092  
Joint ventures and associates    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Trade debtors 413,689 782,142
Other receivables $ 19,147,793 $ 15,702,992
v3.25.3
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Payables (Details) - USD ($)
Jun. 30, 2025
Jun. 30, 2024
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Amounts payable to related parties $ (150,823,205) $ (53,804,354)
Key management personnel    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Salaries, social security benefits and other benefits (65,882) (148,466)
Shareholders and other related parties    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Trade creditors (878,874) (729,171)
Trade and other payables (286,172) (37,985)
Trade debtors - Joint ventures and associates    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Trade creditors (47,321,832) $ (52,888,732)
Other related parties    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Secured notes $ (102,270,445)  
v3.25.3
KEY MANAGEMENT PERSONNEL COMPENSATION - Summary of compensation of directors and other members (Details) - USD ($)
 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
KEY MANAGEMENT PERSONNEL COMPENSATION      
Salaries, social security and other benefits $ 2,175,627 $ 2,092,122 $ 1,587,773
Share-based incentives 480,450 8,117,254 3,415,108
Total $ 2,656,077 $ 10,209,376 $ 5,002,881
v3.25.3
SHARE-BASED PAYMENT - Options (Details)
$ / shares in Units, $ in Millions
May 12, 2023
USD ($)
shares
$ / shares
Jul. 12, 2022
$ / shares
Minimum    
SHARE-BASED PAYMENTS    
Exercise price   $ 7.16
Maximum    
SHARE-BASED PAYMENTS    
Exercise price   $ 204.66
Employee Stock Purchase Plan    
SHARE-BASED PAYMENTS    
Maximum percentage of employee's monthly compensation 15.00%  
Number of ordinary shares subject to the ESPP | shares 200,000  
Percentage of closing price of the Company's ordinary shares on the first business day and the last business day to determine purchase price 85.00%  
Stand Alone Stock Option Grant    
SHARE-BASED PAYMENTS    
Number of options, granted during the year | shares 1,200,000  
Exercise price $ 4.55  
Vesting period 3 years  
Options that vest every 12 months (as a percent) 33.00%  
Period of weighted average price ("VWAP") of the ordinary shares for cashless basis exercise 20 days  
Employee Stock Option Plan    
SHARE-BASED PAYMENTS    
Number of options, granted during the year | shares 100,000  
Exercise price $ 5.55  
Vesting period 3 years  
Options that vest every 12 months (as a percent) 33.00%  
Period of weighted average price ("VWAP") of the ordinary shares for cashless basis exercise 20 days  
Past Share Option plan    
SHARE-BASED PAYMENTS    
Exercise price $ 12.48  
Past Share Option plan | Minimum    
SHARE-BASED PAYMENTS    
Exercise price 11.93  
Past Share Option plan | Maximum    
SHARE-BASED PAYMENTS    
Exercise price 13.24  
Base Share Option plan    
SHARE-BASED PAYMENTS    
Exercise price 10.52  
Base Share Option plan | Minimum    
SHARE-BASED PAYMENTS    
Exercise price 10.47  
Base Share Option plan | Maximum    
SHARE-BASED PAYMENTS    
Exercise price 10.79  
Performance Share Option plan    
SHARE-BASED PAYMENTS    
Exercise price 10.52  
Performance Share Option plan | Minimum    
SHARE-BASED PAYMENTS    
Exercise price 10.47  
Performance Share Option plan | Maximum    
SHARE-BASED PAYMENTS    
Exercise price $ 10.79  
Performance Share Option plan | If EBITDA reaches at least US$120 million    
SHARE-BASED PAYMENTS    
Threshold earnings before interest | $ $ 120  
Vesting percentage 0.00%  
Performance Share Option plan | If EBITDA reaches at least US$150 million    
SHARE-BASED PAYMENTS    
Threshold earnings before interest | $ $ 150  
Vesting percentage 100.00%  
v3.25.3
SHARE-BASED PAYMENT - Fair value of share options (Details)
May 12, 2023
USD ($)
Y
$ / shares
Jul. 12, 2022
SHARE-BASED PAYMENTS    
Weighted average risk-free interest rate   0.00%
Estimates of options that will be exercised (as a percent) 100.00%  
Stand Alone Stock Option Grant    
SHARE-BASED PAYMENTS    
Weighted average fair value of shares $ 5.42  
Weighted average exercise price $ 4.55  
Weighted average expected volatility 29.69%  
Dividend rate 0.00%  
Weighted average risk-free interest rate 1.66%  
Weighted average expected life | Y 9.89  
Weighted average fair value of stock options at measurement date | $ $ 2.47  
Employee Stock Option Plan    
SHARE-BASED PAYMENTS    
Weighted average fair value of shares $ 13.98  
Weighted average exercise price $ 5.55  
Weighted average expected volatility 42.18%  
Dividend rate 0.00%  
Weighted average risk-free interest rate 1.17%  
Weighted average expected life | Y 9.22  
Weighted average fair value of stock options at measurement date | $ $ 10.1  
Past Share Option plan    
SHARE-BASED PAYMENTS    
Weighted average fair value of shares $ 11.45  
Weighted average exercise price $ 12.48  
Weighted average expected volatility 48.73%  
Dividend rate 0.00%  
Weighted average risk-free interest rate 4.40%  
Weighted average expected life | Y 4.89  
Weighted average fair value of stock options at measurement date | $ $ 5.01  
Base Share Option plan    
SHARE-BASED PAYMENTS    
Weighted average fair value of shares $ 10.8  
Weighted average exercise price $ 10.52  
Weighted average expected volatility 54.73%  
Dividend rate 0.00%  
Weighted average risk-free interest rate 4.47%  
Weighted average expected life | Y 2.97  
Weighted average fair value of stock options at measurement date | $ $ 4.46  
Performance Share Option plan    
SHARE-BASED PAYMENTS    
Weighted average fair value of shares $ 10.79  
Weighted average exercise price $ 10.52  
Weighted average expected volatility 54.73%  
Dividend rate 0.00%  
Weighted average risk-free interest rate 4.47%  
Weighted average expected life | Y 2.97  
Weighted average fair value of stock options at measurement date | $ $ 4.45  
v3.25.3
SHARE-BASED PAYMENTS - 2013 Stock Incentive Plan (Details)
Jul. 26, 2022
shares
Pro Farm Group Inc [Member] | 2013 Stock Incentive Plan  
SHARE-BASED PAYMENTS  
Number of total equity awards outstanding converted into option or restricted stock 1,191,362
v3.25.3
SHARE-BASED PAYMENTS - Fair value assumptions (Details)
Jul. 12, 2022
Y
$ / shares
SHARE-BASED PAYMENTS  
Risk-free interest rate 0.00%
Maximum  
SHARE-BASED PAYMENTS  
Exercise price | $ / shares $ 204.66
Expected life (years) | Y 9.83
Estimated volatility factor 44.40%
Minimum  
SHARE-BASED PAYMENTS  
Exercise price | $ / shares $ 7.16
Expected life (years) | Y 0.03
Estimated volatility factor 34.90%
v3.25.3
SHARE-BASED PAYMENT - Option activity (Details) - Options incentive Plan
 12 Months Ended
Jun. 30, 2025
shares
$ / shares
Jun. 30, 2024
shares
$ / shares
SHARE-BASED PAYMENTS    
Number of options, at the beginning of the year | shares 7,345,795 1,791,000
Number of options, granted during the year | shares   5,631,894
Number of options, cancelled or expired during the year | shares (221,444) (570)
Number of options, forfeited during the year | shares (2,115,000)  
Number of options, exercised during the year | shares   (76,529)
Number of options, effective at the end of the year | shares 5,009,351 7,345,795
Weighted average exercise price, at the beginning of the year | $ / shares $ 11.83 $ 15.79
Weighted average exercise price, granted during the year | $ / shares   10.55
Weighted average exercise price, cancelled or expired during the year | $ / shares 58.27 10.07
Weighted average exercise price, forfeited during the year | $ / shares 10.52  
Weighted average exercise price, exercised during the year | $ / shares   10.73
Weighted average exercise price, effective at the end of the year | $ / shares $ 10.14 $ 11.83