BIOCERES CROP SOLUTIONS CORP., 6-K filed on 11/26/2025
Report of Foreign Issuer
v3.25.3
Document and Entity Information
 3 Months Ended
Sep. 30, 2025
Document and Entity Information [Abstract]  
Document Type 6-K
Entity Registrant Name BIOCERES CROP SOLUTIONS CORP.
Entity Central Index Key 0001769484
Document Period End Date Sep. 30, 2025
Current Fiscal Year End Date --06-30
Document Fiscal Year Focus 2026
Document Fiscal Period Focus Q1
Amendment Flag false
v3.25.3
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)
Sep. 30, 2025
Jun. 30, 2025
CURRENT ASSETS    
Cash and cash equivalents $ 15,505,146 $ 32,695,079
Other financial assets 1,107,281 2,040,038
Trade receivables 158,385,229 165,859,933
Other receivables 16,602,908 15,861,981
Recoverable income tax 1,745,622 1,864,817
Inventories 88,592,596 87,611,269
Biological assets 1,211,504 2,378,380
Total current assets 283,150,286 308,311,497
NON-CURRENT ASSETS    
Other financial assets 52 58
Trade receivables 1,659,201 2,506,834
Other receivables 23,997,870 23,660,530
Recoverable income tax 18,111 17,995
Deferred tax assets 5,421,463 4,916,980
Investments in joint ventures and associates 39,425,934 39,371,264
Investment properties 569,500 570,324
Property, plant and equipment 74,043,044 74,575,386
Intangible assets 178,641,830 181,173,079
Goodwill 112,163,432 112,163,432
Right of use asset 15,787,344 16,377,701
Total non-current assets 451,727,781 455,333,583
Total assets 734,878,067 763,645,080
CURRENT LIABILITIES    
Trade and other payables 96,149,591 96,432,604
Borrowings 85,134,018 119,728,126
Employee benefits and social security 5,524,023 6,174,012
Deferred revenue and advances from customers 2,322,877 4,282,668
Income tax payable 3,019,472 452,800
Consideration for acquisition 815,202 1,761,274
Secured notes 103,603,614 102,270,445
Lease liabilities 3,146,267 6,884,042
Total current liabilities 299,715,064 337,985,971
NON-CURRENT LIABILITIES    
Trade and other payables 47,869,314 48,481,726
Borrowings 53,802,032 38,198,026
Deferred revenue and advances from customers 1,835,787 1,436,912
Joint ventures and associates 765,576 1,007,678
Deferred tax liabilities 28,275,285 30,122,920
Provisions 1,163,251 1,267,572
Consideration for acquisition 355,981 397,774
Lease liabilities 12,766,847 9,527,939
Total non-current liabilities 146,834,073 130,440,547
Total liabilities 446,549,137 468,426,518
EQUITY    
Equity attributable to owners of the parent 258,665,461 265,444,568
Non-controlling interest 29,663,469 29,773,994
Total equity 288,328,930 295,218,562
Total equity and liabilities $ 734,878,067 $ 763,645,080
v3.25.3
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME    
Revenues from contracts with customers $ 77,435,995 $ 92,621,078
Initial recognition and changes in the fair value of biological assets at the point of harvest 160,540 666,175
Cost of sales (41,296,485) (55,796,045)
Changes in the net realizable value of agricultural products after harvest (340,072) 563,145
Research and development expenses (5,716,468) (4,411,279)
Selling, general and administrative expenses (23,137,060) (30,164,126)
Share of profit or loss of joint ventures and associates 296,772 (586,318)
Other income or expenses, net (195,676) (524,023)
Operating profit 7,207,546 2,368,607
Financial cost (9,116,403) (7,161,848)
Other financial results (3,456,380) (2,671,221)
Loss before income tax (5,365,237) (7,464,462)
Income tax (2,082,995) 1,266,409
Loss for the period (7,448,232) (6,198,053)
(Loss) / Profit for the period attributable to:    
Equity holders of the parent (7,327,885) (6,369,262)
Non-controlling interests (120,347) 171,209
Loss for the period $ (7,448,232) $ (6,198,053)
Loss per share    
Basic loss attributable to ordinary equity holders of the parent $ (0.1155) $ (0.1013)
Diluted loss attributable to ordinary equity holders of the parent $ (0.1155) $ (0.1013)
Loss for the period $ (7,448,232) $ (6,198,053)
Other comprehensive loss (312,728) (11,043)
Items that may be subsequently reclassified to loss (312,728) (11,043)
Foreign exchange differences on translation of foreign operations (312,728) (11,043)
Total comprehensive loss (7,760,960) (6,209,096)
Total comprehensive (loss)/ profit attributable to:    
Equity holders of the parent (7,650,435) (6,414,822)
Non-controlling interests (110,525) 205,726
Total comprehensive loss $ (7,760,960) $ (6,209,096)
v3.25.3
UNAUDITED INTERIM CONDENSED 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 trading 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, 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 853,218   43,633     809,585             853,218
(Loss)/Profit for the period (6,369,262)               (6,369,262)     171,209 (6,198,053)
Other comprehensive (loss)/profit (45,560)                 (45,560)   34,517 (11,043)
Balance at Sep. 30, 2024 309,479,653 6,500 327,684,309 (255,893) (780,841) 20,236,960 9,285,261 (31,287,979) (15,996,591) 748,629 (160,702) 36,545,321 346,024,974
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
Share-based incentives 533         533             533
Contingent consideration payment 870,795   807   (2,861,242)     3,731,230         870,795
(Loss)/Profit for the period (7,327,885)               (7,327,885)     (120,347) (7,448,232)
Other comprehensive (loss)/profit (322,550)                 (322,550)   9,822 (312,728)
Balance at Sep. 30, 2025 $ 258,665,461 $ 6,500 $ 330,001,315 $ 2,635,884 $ (3,642,083) $ 21,464,240 $ 9,285,261 $ (28,483,648) $ (72,371,268) $ (70,038) $ (160,702) $ 29,663,469 $ 288,328,930
v3.25.3
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 3 Months Ended 12 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Jun. 30, 2025
OPERATING ACTIVITIES      
(Loss)/Profit for the period $ (7,448,232) $ (6,198,053)  
Adjustments to reconcile profit to net cash flows      
Income tax 2,082,995 (1,266,409)  
Financial results 12,572,783 9,833,069  
Depreciation of property, plant and equipment 1,530,447 1,524,370  
Amortization of intangible assets 3,248,270 3,026,403  
Depreciation of leased assets 1,052,983 760,728  
Restructuring and transactional expenses 642,844    
Share-based incentive and stock options 533 809,585  
Share of profit or loss of joint ventures and associates (296,772) 586,318  
Provisions for contingencies 33,451 297,159  
Allowance for impairment of trade debtors 655,034 184,879  
Allowance for obsolescence 457,274 614,618  
Initial recognition and changes in the fair value of biological assets (160,540) (666,175)  
Changes in the net realizable value of agricultural products after harvest 340,072 (563,145)  
Gain on sale of equipment and intangible assets 2,602 (326,561)  
Working capital adjustments      
Trade receivables 5,400,597 11,318,922  
Other receivables (1,082,399) (5,362,397)  
Income and minimum presumed income taxes (1,693,562) (2,470,954)  
Inventories and biological assets (451,257) 7,438,097  
Trade and other payables (2,873,750) (17,603,938)  
Employee benefits and social security (649,989) 1,000,042  
Deferred revenue and advances from customers (1,560,916) 1,744,616  
Interest collected 2,555,154 435,469  
Inflation effects on working capital adjustments 19,365 40,182  
Net cash flows generated by operating activities 14,376,987 5,156,825  
INVESTMENT ACTIVITIES      
Proceeds from sale of property, plant and equipment   336,726  
Proceeds from financial assets 160,544 5,813,446  
Investment in financial assets (53,983) (2,738,959)  
Purchase of property, plant and equipment (672,115) (1,278,332)  
Capitalized development expenditures (668,297) (1,654,017)  
Purchase of intangible assets (30,214) (207,101)  
Net cash flows (used by)/generated by investing activities (1,264,065) 271,763  
FINANCING ACTIVITIES      
Proceeds from borrowings 11,845,324 39,888,252  
Repayment of borrowings and financed payments (34,843,516) (51,585,854)  
Interest payments (3,854,103) (4,808,496)  
Other financial payments (566,451) (1,102,617)  
Leased assets payments (1,291,338) (1,189,615)  
Net cash flows used by financing activities (28,710,084) (18,798,330)  
Net decrease in cash and cash equivalents (15,597,162) (13,369,742)  
Inflation effects on cash and cash equivalents (44) (21)  
Cash and cash equivalents as of beginning of the period 32,695,079 44,473,270 $ 44,473,270
Effect of exchange rate changes on cash and equivalents (1,592,727) 1,174,904  
Cash and cash equivalents as of the end of the period $ 15,505,146 $ 32,278,411 $ 32,695,079
v3.25.3
GENERAL INFORMATION
 3 Months Ended
Sep. 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”, “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
 3 Months Ended
Sep. 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

These unaudited interim condensed consolidated financial statements for the three-month period ended September 30, 2025, have been prepared in accordance with Accounting Standard IAS 34 Interim Financial Reporting.

These unaudited interim condensed consolidated financial statements do not include all notes of the type normally included in an annual financial statement. Accordingly, these unaudited interim condensed consolidated financial statements are to be read in conjunction with the consolidated financial statements for the fiscal year ended June 30, 2025.

Authorization for the issue of the consolidated financial statements

These unaudited interim condensed consolidated financial statements of the Group as of September 30, 2025, and June 30, 2025 and for the three-month period ended September 30, 2025 and 2024 were authorized by the Board of Directors of Bioceres Crop Solutions Corp. on November 26, 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 previous fiscal year, the Group has 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 in last fiscal year.

Due to this adverse market conditions, our performance metrics were negatively impacted, leading to a breach of the ratio thresholds stipulated in the Secured Notes (see Note 4.12). On November 10, 2025, we received a Declaration of Acceleration, and on November 11, 2025, the noteholders initiated legal proceedings against the Group seeking full payment of the amounts due. Since June 30, 2025, we have been unable to demonstrate an unconditional right to defer settlement of the liability for at least twelve months. Consequently, the liability was reclassified as current from that date and, as of September 30, 2025, a total of $7.4 million has been accrued as a Prepayment Premium Fee.

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, forcing us to increasingly rely on cash generated from operating activities to meet our financial obligations.

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, even though the market remains challenging.

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”).

Presentation currency

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

b)

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.

Changes in accounting policies

The accounting policies adopted in the preparation of these unaudited interim condensed consolidated financial statements are consistent with those adopted for the preparation of the consolidated financial statements as of June 30, 2025.
v3.25.3
NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB
 3 Months Ended
Sep. 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 IAS 21- The Effects of Changes in Foreign Exchange Ratestitled Lack of Exchangeability.

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.

-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
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
 3 Months Ended
Sep. 30, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION  
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

4.    INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

4.1.  Cash and cash equivalents

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Cash at bank and on hand

​

11,728,206

​

19,488,145

Mutual funds

​

3,776,940

​

13,206,934

​

 

15,505,146

​

32,695,079

​

4.2.  Other financial assets

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Current

 

​

 

  

Mutual funds

​

—

​

144,606

Shares of Moolec Science S.A.

​

151,972

​

976,425

Other investments

 

955,309

​

919,007

​

 

1,107,281

​

2,040,038

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Non-current

 

  

 

  

Other investments

 

52

​

58

​

 

52

​

58

​

4.3.  Trade receivables

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Current

​

​

​

​

Trade debtors

​

164,344,829

​

171,840,254

Allowance for impairment of trade debtors

 

(14,806,199)

​

(13,847,745)

Shareholders and other related parties (Note 14)

 

—

​

122

Allowance for credit notes to be issued

 

(1,000,000)

​

(711,663)

Trade debtors - Joint ventures and associates (Note 14)

 

4,696

​

4,179

Deferred checks

 

9,841,903

​

8,574,786

​

​

158,385,229

​

165,859,933

​

​

​

​

​

​

​

09/30/2025

​

06/30/2025

Non-current

​

​

​

​

Trade debtors

​

1,436,168

​

2,123,463

Allowance for impairment of trade debtors

​

(186,477)

​

(275,718)

Shareholders and other related parties (Note 14)

​

—

​

249,579

Trade debtors - Joint ventures and associates (Note 14)

​

409,510

​

409,510

​

​

1,659,201

​

2,506,834

​

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

​

4.4.  Other receivables

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Current

 

  

 

  

Taxes

 

8,912,531

 

8,884,305

Shareholders and other related parties (Note 14)

​

78,738

​

77,045

Other receivables - Joint ventures and associates (Note 14)

 

200,000

 

200,000

Prepayments to suppliers

 

6,025,332

 

5,834,158

Prepaid expenses and other receivables

 

259,754

​

251,590

Miscellaneous

 

1,126,553

​

614,883

​

 

16,602,908

​

15,861,981

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Non-current

 

​

 

​

Taxes

 

430,025

​

576,538

Shareholders and other related parties (Note 14)

​

3,457,227

​

2,698,047

Other receivables - Joint ventures and associates (Note 14)

​

18,668,162

​

18,947,793

Reimbursements over exports

 

1,212,256

​

1,204,269

Loans receivables

 

230,000

​

230,000

Miscellaneous

 

200

​

3,883

​

 

23,997,870

​

23,660,530

​

4.5.  Inventories

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Seeds

 

2,318,416

​

5,317,730

Resale products

 

36,209,378

​

42,228,777

Manufactured products

 

26,495,343

​

13,648,705

Goods in transit

 

6,817,390

​

6,024,201

Supplies

 

16,861,657

​

19,286,246

Agricultural products

 

3,570,682

​

4,612,064

Allowance for obsolescence

 

(3,680,270)

​

(3,506,454)

​

​

88,592,596

​

87,611,269

​

​

​

​

​

Net of agricultural products

 

85,021,914

​

82,999,205

​

4.6.  Biological Assets

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

    

Soybean

    

Corn

    

Wheat

    

Barley

    

Sunflower

    

Total

Beginning of the period

 

1,276,694

 

1,101,686

 

—

 

—

 

—

 

2,378,380

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

 

87,979

 

72,561

 

—

 

—

 

—

 

160,540

Costs incurred during the period

 

574,524

 

272,905

 

128,269

 

21,909

 

38,669

 

1,036,276

Decrease due to harvest/disposals

 

(1,359,482)

 

(1,004,210)

 

—

 

—

 

—

 

(2,363,692)

Period ended September 30, 2025

 

579,715

 

442,942

 

128,269

 

21,909

 

38,669

 

1,211,504

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

    

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

​

4.7.  Property, plant and equipment

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

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

​

​

Foreign

​

Net carrying

​

​

amount

​

​

​

​

​

Depreciation

​

currency

​

amount

Class

    

06/30/2025

    

Additions

    

Transfers

    

of the period

    

translation

    

09/30/2025

Office equipment

​

369,451

​

3,750

​

—

​

(18,718)

​

2,755

​

357,238

Vehicles

​

1,337,784

​

—

​

—

​

(166,684)

​

337

​

1,171,437

Equipment and computer software

​

331,763

​

12,214

​

—

​

(58,610)

​

3,960

​

289,327

Fixtures and fittings

​

2,159,631

​

—

​

97,491

​

(219,083)

​

17,499

​

2,055,538

Machinery and equipment

 

14,441,869

​

77,641

 

334,265

 

(808,662)

 

53,785

 

14,098,898

Land and buildings

 

39,076,126

​

—

 

—

 

(258,690)

 

66,801

 

38,884,237

Buildings in progress

 

16,858,762

​

751,385

 

(431,756)

 

—

 

7,978

 

17,186,369

Total

 

74,575,386

​

844,990

 

—

 

(1,530,447)

 

153,115

 

74,043,044

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

​

​

​

​

Foreign

​

Net carrying

​

​

amount

​

​

​

​

​

​

​

Depreciation

​

currency

​

amount

Class

    

06/30/2024

    

Additions

    

Transfers

    

Disposals

    

of the period

    

translation

    

09/30/2024

Office equipment

​

410,338

​

3,231

​

—

​

—

​

(20,366)

​

4,188

​

397,391

Vehicles

​

2,200,349

​

—

​

—

​

(9,892)

​

(257,352)

​

—

​

1,933,105

Equipment and computer software

​

507,469

​

10,480

​

—

​

—

​

(61,339)

​

7,522

​

464,132

Fixtures and fittings

​

2,786,470

​

—

​

—

​

(129)

​

(202,788)

​

1,113

​

2,584,666

Machinery and equipment

 

16,710,328

 

165,281

​

39,488

 

(144)

 

(727,024)

 

89,732

 

16,277,661

Land and buildings

 

39,677,902

 

—

​

—

 

—

 

(255,501)

 

61,612

 

39,484,013

Buildings in progress

​

12,280,422

​

1,168,008

​

(39,488)

​

—

​

—

​

8,586

​

13,417,528

Total

 

74,573,278

 

1,347,000

​

—

 

(10,165)

 

(1,524,370)

 

172,753

 

74,558,496

​

The depreciation charge is included in Notes 5.3 and 5.4. The Group has no commitments to purchase property, plant and equipment items.

4.8.  Intangible assets

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

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

​

​

Foreign

​

Net carrying

​

​

amount

​

​

​

Transfers/

​

Amortization

​

currency

​

amount

Class

    

06/30/2025

    

Additions

    

Disposals

    

of the period

    

translation

    

09/30/2025

Seed and integrated products

​

​

​

​

​

​

​

​

​

​

​

​

HB4 technology and breeding program

​

36,464,171

​

108,522

​

—

​

(566,036)

​

—

​

36,006,657

Integrated seed products

​

2,526,410

​

—

​

—

​

(47,622)

​

(2,658)

​

2,476,130

Crop nutrition

​

​

​

​

​

​

​

​

​

​

​

​

Microbiological products

 

43,570,817

 

—

​

—

​

(951,827)

​

23,770

 

42,642,760

Microbiological products in progress

 

11,909,700

​

559,775

​

(2,602)

​

—

​

—

​

12,466,873

Other intangible assets

 

​

 

​

​

​

​

​

​

​

 

​

Trademarks and patents

 

46,201,854

 

12,587

​

—

​

(928,868)

​

—

 

45,285,573

Trademarks and patents with indefinite useful lives

​

7,827,309

​

—

​

—

​

—

​

—

​

7,827,309

Software

​

1,313,947

​

—

​

33,584

​

(152,899)

​

—

​

1,194,632

Software in progress

 

609,953

 

17,627

​

(33,584)

​

—

​

—

 

593,996

Customer loyalty

​

20,268,101

​

—

​

—

​

(338,998)

​

—

​

19,929,103

RG/RS/OX Wheat in progress

​

10,480,817

​

—

​

—

​

(262,020)

​

—

​

10,218,797

Total

 

181,173,079

 

698,511

​

(2,602)

​

(3,248,270)

​

21,112

 

178,641,830

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

​

​

Foreign

​

Net carrying

​

​

amount

​

​

​

Transfers/

​

Amortization

​

currency

​

amount

Class

    

06/30/2024

    

Additions

    

Disposals

    

of the period

    

translation

    

09/30/2024

Seed and integrated products

​

  

​

​

​

​

​

  

​

  

​

  

HB4 technology and breeding program

​

35,574,371

​

169,819

​

—

​

(522,087)

​

—

​

35,222,103

Integrated seed products

​

2,681,826

​

—

​

—

​

(48,542)

​

36,564

​

2,669,848

Crop nutrition

​

​

​

​

​

​

​

​

​

​

​

​

Microbiological products

​

41,187,249

​

—

​

—

​

(923,691)

​

1,670

​

40,265,228

Microbiological products in progress

​

10,452,861

​

1,484,198

​

—

​

—

​

1,118

​

11,938,177

Other intangible assets

​

​

​

​

​

​

​

​

​

​

​

​

Trademarks and patents

​

47,906,064

​

111,285

​

—

​

(1,019,600)

​

—

​

46,997,749

Trademarks and patents with indefinite useful lives

​

10,045,294

​

—

​

—

​

—

​

—

​

10,045,294

Software

​

1,827,983

​

—

​

137,598

​

(169,867)

​

80

​

1,795,794

Software in progress

​

580,728

​

95,816

​

(137,598)

​

—

​

—

​

538,946

Customer loyalty

 

21,636,760

​

—

​

—

 

(342,616)

​

—

 

21,294,144

RG/RS/OX Wheat in progress

 

5,000,000

​

—

​

—

 

—

​

—

 

5,000,000

Total

 

176,893,136

​

1,861,118

​

—

 

(3,026,403)

​

39,432

 

175,767,283

​

The amortization charge is included in Notes 5.3 and 5.4.

4.9.

Goodwill

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

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

​

4.10. Trade and other payables

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Current

​

​

​

​

Trade creditors

 

85,215,667

​

87,073,151

Shareholders and other related parties (Note 14)

 

116,416

​

286,172

Trade creditors - Parent company (Note 14)

 

850,254

​

878,874

Trade creditors - Joint ventures and associates (Note 14)

 

3,741,996

​

3,625,406

Taxes

 

4,790,400

​

3,283,856

Miscellaneous

 

1,434,858

​

1,285,145

​

 

96,149,591

​

96,432,604

​

​

​

​

​

Non-current

​

​

​

​

Trade creditors

​

4,785,300

​

4,785,300

Trade creditors - Joint ventures and associates (Note 14)

​

43,084,014

​

43,696,426

​

​

47,869,314

​

48,481,726

​

4.11. Borrowings

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Current

​

​

​

​

Bank borrowings

 

60,950,049

​

93,752,214

Corporate bonds

 

24,183,969

​

25,265,276

Trust debt securities

​

—

​

710,636

​

 

85,134,018

​

119,728,126

Non-current

 

​

 

​

Bank borrowings

 

27,875,496

​

12,271,490

Corporate bonds

 

25,926,536

​

25,926,536

​

​

53,802,032

​

38,198,026

​

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 September 30, 2025, the Group had utilized $50 million under this program, with $150 million remaining available for future use. The facility remains fully discretionary and may be utilized as needed by the Group.

​

As of September 30, 2025, the Group is in full compliance with all financial covenants agreed with Cooperatieve Rabobank U.A. under the amendment executed on September 5, 2025. Accordingly, the outstanding liability for the current period has been classified as non-current.

​

​

​

​

​

​

​

​

​

​

​

​

09/30/2025

​

06/30/2025

​

    

Amortized cost

    

Fair value

    

Amortized cost

    

Fair value

Current

​

​

​

​

​

​

​

​

Bank borrowings

 

60,950,049

 

56,377,945

 

93,752,214

 

83,183,234

Corporate Bonds

 

24,183,969

 

22,007,517

 

25,265,276

 

22,529,823

​

​

​

​

​

​

​

​

​

Non-current

 

​

 

​

 

​

 

​

Bank borrowings

 

27,875,496

 

20,552,530

 

12,271,490

 

9,402,501

Corporate Bonds

 

25,926,536

 

19,495,612

 

25,926,536

 

18,732,545

​

4.12.  Secured Notes

​

As outlined in Note 2, adverse market conditions negatively affected our performance metrics, resulting in a breach of the ratio thresholds stipulated in the Secured Notes. On November 10, 2025, we received a Declaration of Acceleration, and on November 11, 2025, the noteholders initiated legal proceedings against the Group seeking full payment of the amounts due. Since June 30, 2025, we have been unable to demonstrate an unconditional right to defer settlement of the liability for at least twelve months. Consequently, the liability was reclassified as current from that date. As of September 30, 2025, a total of $7.4 million has been accrued as a Prepayment Premium Fee, of which $4.7 million had already been recognized in June.

​

In accordance with the terms of the agreement, certain members of the Board of Directors were nominated by the noteholders and subsequently, after closing date, they resigned following the delivery of a reservation of rights letter sent by Jasper Lake through its legal counsel. Since September 30, 2025, one director nominated by the noteholders remained in position, the outstanding balance is reported as amounts payable to related Parties (see Note 14).

​

4.13.  Consideration for acquisition

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Current

 

  

 

  

Consideration for acquisition of assets

 

815,202

 

1,761,274

​

 

815,202

 

1,761,274

Non-current

 

  

 

  

Consideration for acquisition of assets

 

355,981

 

397,774

​

 

355,981

 

397,774

​

In July 2025, we partially settled the contingent consideration related to the Pro Farm acquisition, assumed as part of the business combination with Pro Farm Inc. (formerly Marrone Bio Innovations, Inc.), through the delivery of 237,054 treasury shares and the issuance of 220 new shares. As of September 30, 2025, an additional amount equivalent to 5,954 shares remains outstanding.

​

4.14.  Employee benefits and social security

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Salaries, accrued incentives, vacations and social security

 

5,400,253

​

6,108,130

Key management personnel (Note 14)

​

123,770

​

65,882

​

​

5,524,023

​

6,174,012

​

4.15.  Deferred revenue and advances from customers

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Current

 

  

 

  

Advances from customers

 

2,322,877

​

4,282,668

​

 

2,322,877

​

4,282,668

Non-current

 

​

 

​

Advances from customers

​

41,237

​

—

Deferred revenue

 

1,794,550

​

1,436,912

​

 

1,835,787

​

1,436,912

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

5.    INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

5.1.  Revenue from contracts with customers

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Sale of goods and services

 

74,727,486

​

89,064,305

Royalties

 

309,297

​

693,786

Right of use licenses

​

2,399,212

​

2,862,987

​

 

77,435,995

​

92,621,078

​

Transactions of sales of goods and services with joint ventures and with shareholders and other related parties are reported in Note 14.

5.2.  Cost of sales

​

​

​

​

​

​

Item

    

09/30/2025

    

09/30/2024

Inventories as of the beginning of the period

 

82,999,205

 

110,913,884

Purchases of the period

 

37,851,983

 

47,643,458

Production costs

 

5,318,601

 

6,503,891

Foreign currency translation

 

148,610

 

185,428

Subtotal

 

126,318,399

 

165,246,661

Inventories as of the end of the period (*)

 

(85,021,914)

 

(109,450,616)

Cost of sales

​

41,296,485

​

55,796,045

(*)Net of agricultural products.

​

5.3.  R&D classified by nature

​

​

​

​

​

​

​

    

Research and

    

Research and

​

​

development

​

development

​

 

expenses

 

expenses

Item

 

09/30/2025

    

09/30/2024

Amortization of intangible assets

 

1,792,799

 

1,362,301

Depreciation of property, plant and equipment

​

230,628

​

198,198

Freight and haulage

 

975

 

2,221

Employee benefits and social securities

 

690,185

 

1,533,533

Maintenance

​

37,883

​

102,527

Energy and fuel

 

1,567

 

2,434

Supplies and materials

 

1,053,313

 

639,560

Mobility and travel

 

22,418

 

46,429

Share-based incentives

 

—

 

35,141

Publicity and advertising

​

—

​

2,131

Professional fees and outsourced services

 

1,857,264

 

100,959

Professional fees related parties

 

—

 

16,373

Office supplies

 

14,810

 

147,481

Information technology expenses

​

2,670

​

19,692

Insurance

 

10,106

 

12,772

Depreciation of leased assets

​

—

​

16,336

Miscellaneous

 

1,850

 

173,191

Total

 

5,716,468

 

4,411,279

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

R&D capitalized (Note 4.8)

    

668,297

    

1,654,017

R&D profit and loss

 

5,716,468

 

4,411,279

Total

 

6,384,765

 

6,065,296

​

5.4.  Expenses classified by nature and function

​

​

​

​

​

​

​

​

​

    

​

    

Selling,

    

​

​

​

​

​

general and

​

​

​

​

Production

​

administrative

​

Total

Item

    

costs

    

expenses

    

09/30/2025

Amortization of intangible assets

​

82,507

​

1,372,964

​

1,455,471

Commissions and royalties

​

306,022

​

315,581

​

621,603

Import and export expenses

​

—

​

144,543

​

144,543

Depreciation of property, plant and equipment

​

743,821

​

555,998

​

1,299,819

Depreciation of leased assets

​

416,521

​

636,462

​

1,052,983

Impairment of receivables

​

—

​

655,034

​

655,034

Freight and haulage

​

115,172

​

1,179,363

​

1,294,535

Employee benefits and social securities

​

1,888,221

​

8,908,358

​

10,796,579

Maintenance

​

364,935

​

658,015

​

1,022,950

Energy and fuel

​

184,245

​

26,378

​

210,623

Supplies and materials

​

103,506

​

358,030

​

461,536

Mobility and travel

​

97,802

​

945,951

​

1,043,753

Publicity and advertising

​

—

​

1,049,481

​

1,049,481

Contingencies

​

9,378

​

24,073

​

33,451

Share - based incentives

​

—

​

533

​

533

Professional fees and outsourced services

​

478,907

​

2,316,544

​

2,795,451

Office supplies and registrations fees

​

3,171

​

227,893

​

231,064

Insurance

​

40,341

​

804,730

​

845,071

Information technology expenses

​

7,592

​

514,270

​

521,862

Obsolescence

​

457,274

​

—

​

457,274

Taxes

​

14,199

​

2,398,466

​

2,412,665

Miscellaneous

​

4,987

​

44,393

​

49,380

Total

​

5,318,601

​

23,137,060

​

28,455,661

​

​

​

​

​

​

​

​

​

    

​

    

Selling,

    

​

​

​

​

​

general and

​

​

​

​

Production

​

administrative

​

Total

Item

    

costs

    

expenses

​

09/30/2024

Amortization of intangible assets

​

100,139

​

1,563,963

​

1,664,102

Analysis and storage

​

—

​

2,914

​

2,914

Commissions and royalties

​

—

​

811,802

​

811,802

Import and export expenses

​

49,057

​

420,520

​

469,577

Depreciation of property, plant and equipment

​

708,432

​

617,740

​

1,326,172

Depreciation of leased assets

​

163,503

​

580,889

​

744,392

Impairment of receivables

​

—

​

184,879

​

184,879

Freight and haulage

​

707,583

​

2,523,323

​

3,230,906

Employee benefits and social securities

​

2,468,217

​

10,040,415

​

12,508,632

Maintenance

​

514,044

​

796,348

​

1,310,392

Energy and fuel

​

229,327

​

23,523

​

252,850

Supplies and materials

​

199,331

​

872,326

​

1,071,657

Mobility and travel

​

31,928

​

1,170,011

​

1,201,939

Publicity and advertising

​

—

​

1,381,283

​

1,381,283

Contingencies

​

—

​

297,159

​

297,159

Share-based incentives

​

76,813

​

659,327

​

736,140

Professional fees and outsourced services

​

525,950

​

1,813,064

​

2,339,014

Professional fees related parties

​

—

​

44,638

​

44,638

Office supplies and registrations fees

​

44,297

​

347,914

​

392,211

Insurance

​

59,825

​

677,363

​

737,188

Information technology expenses

​

11,572

​

792,095

​

803,667

Obsolescence

​

550,468

​

64,150

​

614,618

Taxes

​

47,130

​

4,478,319

​

4,525,449

Miscellaneous

​

16,275

​

161

​

16,436

Total

​

6,503,891

​

30,164,126

​

36,668,017

​

5.5.  Other income or expenses, net

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Net result from commercialization of agricultural products

 

(628,482)

​

(828,366)

Expenses recovery

 

(44,022)

​

—

Result of intangible sales

​

—

​

171,487

Others

 

476,828

​

132,856

​

 

(195,676)

​

(524,023)

​

5.6.  Finance results

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Financial costs

​

​

​

​

Interest expenses

 

(8,549,952)

​

(6,059,231)

Financial commissions

 

(566,451)

​

(1,102,617)

​

 

(9,116,403)

​

(7,161,848)

​

​

​

​

​

Other financial results

    

​

​

​

Exchange differences generated by assets

 

(2,637,671)

​

(2,686,292)

Exchange differences generated by liabilities

​

2,416,236

​

894,756

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

​

(598,953)

​

(872,416)

Prepayment premium fee (Note 4.12)

​

(2,676,273)

​

—

Net gain of inflation effect on monetary items

​

40,281

​

(7,269)

​

​

(3,456,380)

​

(2,671,221)

​
v3.25.3
TAXATION
 3 Months Ended
Sep. 30, 2025
TAXATION  
TAXATION

6.    TAXATION

Taxes on income in the interim periods are accrued using the tax rate that would be applicable to expected total annual earnings.

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Current tax expense

 

(4,379,313)

​

(1,162,366)

Deferred tax

 

2,296,318

​

2,428,775

Total

​

(2,082,995)

​

1,266,409

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Beginning of the period deferred tax

 

(25,205,940)

​

(25,296,930)

Charge for the period

 

2,296,318

​

2,428,775

Conversion difference

​

55,800

​

(1,074,996)

Total net deferred tax

 

(22,853,822)

​

(23,943,151)

​

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 follow:

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Earning before income tax-rate

 

(5,365,237)

​

(7,464,462)

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

 

(210,141)

​

2,042,411

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

 

69,976

​

(96,264)

Stock options charge

 

—

​

(68,931)

Non-deductible expenses

 

(1,263,978)

​

(544,001)

Tax inflation adjustment

​

(13,030)

​

792,693

Result of inflation effect on monetary items and other finance results

 

(601,279)

​

(859,499)

Derecognition of tax loss carryforwards

​

(64,543)

​

—

Income tax expenses

 

(2,082,995)

​

1,266,409

​

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

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

September 30, 2025

​

September 30, 2024

​

​

Earning

​

Weight 

​

​

​

Earning 

​

Weight 

​

​

​

​

before

​

average

​

​

​

before

​

average

​

​

​

​

income

​

applicable 

​

Income 

​

income 

​

applicable 

​

Income 

Tax jurisdiction

    

tax-rate

    

tax rate

    

tax 

    

tax-rate

    

tax rate

    

tax 

Low or null taxation jurisdictions

​

(4,632,925)

​

0.0

%  

—

 

1,213,563

​

0.0

%  

—

Profit-making entities

​

5,331,275

​

34.6

%  

(1,844,404)

 

2,480,831

​

32.2

%  

(798,649)

Loss-making entities

 

(6,063,587)

 

27.0

%  

1,634,263

​

(11,158,856)

 

25.5

%  

2,841,060

​

 

(5,365,237)

 

​

​

(210,141)

​

(7,464,462)

 

​

​

2,042,411

​
v3.25.3
EARNING PER SHARE
 3 Months Ended
Sep. 30, 2025
EARNING PER SHARE  
EARNING PER SHARE

7.   EARNING PER SHARE

The numerators and denominators used in the calculation of basic EPS and diluted EPS are presented below:

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Numerator

 

​

​

​

Loss for the period (basic EPS)

 

(7,327,885)

​

(6,369,262)

Loss for the period (basic EPS)

 

(7,327,885)

​

(6,369,262)

Denominator

 

​

​

​

Weighted average number of shares (basic EPS)

 

63,428,167

​

62,851,063

Weighted average number of shares (diluted EPS)

 

63,428,167

​

62,851,063

​

​

​

​

​

Basic loss attributable to ordinary equity holders of the parent

​

(0.1155)

​

(0.1013)

Diluted loss attributable to ordinary equity holders of the parent

 

(0.1155)

​

(0.1013)

​

For the three-month period ended September 30, 2025 and 2024, diluted EPS was the same as basic EPS, as the effect of potential ordinary shares would be antidilutive.
v3.25.3
EQUITY INFORMATION
 3 Months Ended
Sep. 30, 2025
EQUITY INFORMATION  
EQUITY INFORMATION

8.   EQUITY INFORMATION

Capital issued

As of September 30, 2025, we had (i) 100,000,000 ordinary shares ($0.0001 par value) authorized, (ii) 63,478,813 ordinary shares issued and outstanding, (iii) 1,000,000 preferred shares ($0.0001 par value) authorized, (iv) no preferred shares issued and outstanding, (v) 3,389,224 ordinary shares reserved for our equity compensation plans. Of the total issued shares, we have repurchased 2,165,638 shares of our own.

Holders of the ordinary shares are entitled to one vote for each ordinary share.
v3.25.3
CASH FLOW INFORMATION
 3 Months Ended
Sep. 30, 2025
CASH FLOW INFORMATION  
CASH FLOW INFORMATION

9.   CASH FLOW INFORMATION

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

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Investment activities

​

​

​

​

Investment in-kind in other related parties (Note 14)

​

664,590

​

666,068

Capitalization of interest on buildings in progress

​

172,875

​

68,668

​

​

837,465

​

734,736

​

​

​

​

​

​

​

09/30/2025

​

09/30/2024

Financing activities

​

​

​

​

Contingent consideration payment with own shares (Note 4.13)

​

(870,795)

​

—

​

​

(870,795)

​

—

​
v3.25.3
JOINT VENTURES AND ASSOCIATES
 3 Months Ended
Sep. 30, 2025
JOINT VENTURES AND ASSOCIATES  
JOINT VENTURES AND ASSOCIATES

10.   JOINT VENTURES AND ASSOCIATES

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Assets

 

  

 

  

Synertech Industrias S.A.

 

39,389,432

​

39,334,762

Alfalfa Technologies S.R.L.

 

36,502

​

36,502

​

 

39,425,934

​

39,371,264

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Liabilities

 

​

​

​

Trigall Genetics S.A.

    

765,576

​

1,007,678

​

 

765,576

​

1,007,678

​

Changes in joint ventures investments and affiliates:

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

As of the beginning of the period

 

38,363,586

​

39,489,898

Share of profit or loss

​

296,772

​

(586,318)

As of the end of the period

 

38,660,358

​

38,903,580

​

Share of profit or loss of joint ventures and affiliates:

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Trigall Genetics S.A.

 

242,102

​

(778,198)

Synertech Industrias S.A.

​

54,670

​

191,880

​

​

296,772

​

(586,318)

​
v3.25.3
SEGMENT INFORMATION
 3 Months Ended
Sep. 30, 2025
SEGMENT INFORMATION  
SEGMENT INFORMATION

11.   SEGMENT INFORMATION

​

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

​

​

​

​

​

​

​

​

​

​

​

​

    

Seed and

    

​

    

​

    

​

 

​

 

integrated

 

Crop

 

Crop

​

​

​

Period ended September 30, 2025

 

products

​

protection

​

nutrition

​

Consolidated

​

Revenues from contracts with customers

​

​

​

​

​

​

​

​

​

Sale of goods and services

 

12,195,210

 

39,871,696

 

22,660,580

 

74,727,486

​

Royalties

 

309,297

 

—

 

—

 

309,297

​

Right of use licenses

​

—

​

—

​

2,399,212

​

2,399,212

​

Others

​

​

​

​

​

​

​

​

​

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

 

160,540

 

—

 

—

 

160,540

​

Total

 

12,665,047

 

39,871,696

 

25,059,792

 

77,596,535

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(5,054,226)

 

(22,268,002)

 

(13,974,257)

 

(41,296,485)

​

Gross profit per segment

 

7,610,821

​

17,603,694

 

11,085,535

 

36,300,050

​

% Gross margin

​

60

%  

44

%  

44

%  

47

%

​

​

​

​

​

​

​

​

​

​

​

​

    

Seed and

    

​

    

​

    

​

 

​

 

integrated

 

Crop

 

Crop

​

​

​

Period ended September 30, 2024

 

products

​

protection

​

nutrition

​

Consolidated

​

Revenues from contracts with customers

​

​

​

​

​

​

​

​

​

Sale of goods and services

 

18,501,927

 

47,739,696

 

22,822,682

 

89,064,305

​

Royalties

 

693,786

 

—

 

—

 

693,786

​

Right of use licenses

​

—

​

—

​

2,862,987

​

2,862,987

​

Others

 

​

​

​

​

​

​

​

​

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

​

666,175

 

—

 

—

 

666,175

​

Total

 

19,861,888

 

47,739,696

 

25,685,669

 

93,287,253

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(12,802,027)

 

(29,025,677)

 

(13,968,341)

 

(55,796,045)

​

Gross profit per segment

 

7,059,861

 

18,714,019

 

11,717,328

 

37,491,208

​

% Gross margin

​

36

%  

39

%  

46

%  

40

%

​
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT
 3 Months Ended
Sep. 30, 2025
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT

12.   FINANCIAL INSTRUMENTS – RISK MANAGEMENT

Financial instruments by category

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

​

Financial assets by category

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Mandatorily measured at fair

​

​

Amortized cost

​

value through profit or loss

Financial asset

    

09/30/2025

    

06/30/2025

    

09/30/2025

    

06/30/2025

Cash and cash equivalents

 

11,728,206

 

19,488,145

 

3,776,940

 

13,206,934

Other financial assets

 

52

 

58

 

1,107,281

 

2,040,038

Trade receivables

 

160,044,430

 

168,366,767

 

—

 

—

Other receivables (*)

 

24,973,136

 

23,975,920

 

—

 

—

Total

 

196,745,824

 

211,830,890

 

4,884,221

 

15,246,972

(*)

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

    

09/30/2025

    

06/30/2025

    

09/30/2025

    

06/30/2025

Trade and other payables

 

144,018,905

 

141,779,322

 

—

 

3,135,008

Borrowings

 

138,936,050

​

157,926,152

 

—

 

—

Secured notes

​

103,603,614

​

102,270,445

​

—

​

—

Lease liability

​

15,913,114

​

16,411,981

​

—

​

—

Consideration for acquisition

 

1,163,653

 

1,075,234

 

7,530

 

1,083,814

Total

 

403,635,336

 

419,463,134

 

7,530

 

4,218,822

​

Financial instruments measured at fair value

​

​

​

​

​

​

​

​

Measurement at fair value at 09/30/2025

    

Level 1

    

Level 2

    

Level 3

​

​

​

​

​

​

​

Financial assets at fair value

​

​

​

​

​

​

Moolec Science S.A. shares

​

151,972

​

—

​

—

Other investments

​

955,309

​

—

​

—

Financial liability at fair value

 

​

 

​

 

​

Consideration for acquisition

​

7,530

​

—

​

—

​

​

​

​

​

​

​

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

​

—

​

—

Financial liability at fair value

​

​

​

​

​

​

Trade and other payables

 

—

 

3,135,008

 

—

Consideration for acquisition

​

1,083,814

​

—

​

—

​

Estimation of fair value

The fair value of marketable securities, mutual funds 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 4.11).

Management estimates that the carrying value of the financial instruments measured at amortized cost approximates their fair value.

Liquidity risk

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

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

​

​

​

​

​

​

​

​

​

    

​

    

​

    

Between one

​

​

Up to 3

​

3 to 12

​

and three

As of September 30, 2025

​

months

​

months

​

periods

Trade and other payables

 

43,324,868

 

52,824,723

 

47,869,314

Borrowings

 

30,244,937

 

54,889,081

 

53,802,032

Convertible notes

 

103,603,614

 

—

 

—

Leasing liabilities

 

1,072,166

 

2,074,101

 

12,766,847

Consideration for acquisition

 

—

 

815,202

 

355,981

Total

 

178,245,585

 

110,603,107

 

114,794,174

​

​

​

​

​

​

​

​

​

    

​

    

​

    

Between one

​

​

Up to 3

​

3 to 12

​

and three

As of June 30, 2025

​

months

​

months

​

periods

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 described in Note 4.12, the Secured notes were reclassified as current liability following the acceleration event.

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.

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 September 30, 2025:

​

​

​

​

Net foreign currency position

    

09/30/2025

Amount expressed in US$

 

(18,505,060)

​

Considering only this net currency exposure as of September 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 period ended September 30, 2025 would have resulted in a net pre-tax loss or gain of approximately $1.8 million.
v3.25.3
LEASES
 3 Months Ended
Sep. 30, 2025
LEASES  
LEASES

13. LEASES

​

​

​

​

​

​

Right-of-use leased asset

    

09/30/2025

    

06/30/2025

Book value at the beginning of the period

 

30,142,835

​

20,979,597

Additions of the period

​

261,066

​

9,569,819

Disposals

​

—

​

(680,110)

Exchange differences

​

227,670

​

273,529

Book value at the end of the period

 

30,631,571

​

30,142,835

​

​

​

​

​

Depreciation

 

09/30/2025

​

06/30/2025

Book value at the beginning of the period

​

13,765,134

​

9,377,845

Depreciation of the period

​

1,052,983

​

5,036,703

Disposals

 

—

​

(697,150)

Exchange differences

 

26,110

​

47,736

Accumulated depreciation at the end of the period

 

14,844,227

​

13,765,134

Total

 

15,787,344

​

16,377,701

​

​

​

​

​

​

Lease liability

    

09/30/2025

    

06/30/2025

Book value at the beginning of the period

 

16,411,981

​

11,284,137

Additions of the period

​

261,066

​

9,569,819

Interest expenses, exchange differences and inflation effects

 

531,405

​

1,059,412

Payments of the period

 

(1,291,338)

​

(5,501,387)

Total

 

15,913,114

​

16,411,981

​

​

​

​

​

​

Lease Liabilities

    

09/30/2025

    

06/30/2025

Non-current

 

12,766,847

​

9,527,939

Current

 

3,146,267

​

6,884,042

Total

 

15,913,114

​

16,411,981

​

The incremental borrowing rate used was 6.3% in US$ and 18.59% in reais.

The recognized right-of-use assets relate to the following types of assets:

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Machinery and equipment

 

8,824,925

​

3,655,741

Vehicles

 

1,326,565

​

1,214,933

Equipment and computer software

 

1,347,568

​

1,347,568

Land and buildings

 

19,132,513

​

23,924,593

​

 

30,631,571

​

30,142,835

​
v3.25.3
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
 3 Months Ended
Sep. 30, 2025
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS  
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS

14.   SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS

During the period ended September 30, 2025, and 2024, the transactions between the Group and related parties, and the related balances owed by and to them, are as follows:

​

​

​

​

​

​

​

​

​

​

​

​

Value of transactions for the period ended

Party

    

Transaction type

    

09/30/2025

    

09/30/2024

Joint ventures and associates

 

Sales and services

 

4,480,279

 

1,970,746

Joint ventures and associates

 

Purchases of goods and services

 

(3,327,524)

 

(5,533,795)

Key management personnel

 

Salaries, social security benefits and other benefits

 

(841,706)

 

(1,091,546)

Key management personnel

​

Sales and services

​

—

​

6,048

Key management personnel

​

Purchases of goods and services

​

82,408

​

157,213

Shareholders and other related parties

 

Sales of goods and services

 

690,498

 

3,628,119

Shareholders and other related parties

​

Purchases of goods and services

​

(1,333,408)

​

(1,854,249)

Shareholders and other related parties

​

In-kind contributions

​

664,590

​

666,068

Total

 

​

 

415,137

 

(2,051,396)

​

​

​

​

​

​

​

​

​

​

​

​

Amounts receivable from related parties

Party

    

Transaction type

    

09/30/2025

    

06/30/2025

Shareholders and other related parties

 

Trade debtors

 

—

 

249,701

Shareholders and other related parties

 

Other receivables

 

3,535,965

 

2,775,092

Joint ventures and associates

 

Trade debtors

 

414,206

 

413,689

Joint ventures and associates

 

Other receivables

 

18,868,162

 

19,147,793

Total

 

​

​

22,818,333

 

22,586,275

​

​

​

​

​

​

​

​

​

​

​

​

Amounts payable to related parties

Party

    

Transaction type

    

09/30/2025

    

06/30/2025

Shareholders and other related parties

​

Trade creditors

​

(850,254)

​

(878,874)

Key management personnel

 

Salaries, social security benefits and other benefits

 

(123,770)

 

(65,882)

Shareholders and other related parties

​

Trade and other payables

​

(116,416)

​

(286,172)

Joint ventures and associates

 

Trade creditors

 

(46,826,010)

 

(47,321,832)

Other related parties

 

Secured notes

 

(103,603,614)

 

(102,270,445)

Total

​

​

 

(151,520,064)

 

(150,823,205)

​
v3.25.3
KEY MANAGEMENT PERSONNEL COMPENSATION
 3 Months Ended
Sep. 30, 2025
KEY MANAGEMENT PERSONNEL COMPENSATION  
KEY MANAGEMENT PERSONNEL COMPENSATION

15.   KEY MANAGEMENT PERSONNEL COMPENSATION

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

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Salaries, social security and other benefits

 

599,351

​

611,096

Share-based incentives

​

—

​

480,450

Total

 

599,351

​

1,091,546

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

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

Other than the matters outlined in Note 2, there were no other significant changes to the contingencies, commitments and restrictions on the distribution of profits from the disclosure made in the consolidated financial statement as of June 30, 2025.
v3.25.3
EVENTS OCCURRING AFTER THE REPORTING PERIOD
 3 Months Ended
Sep. 30, 2025
EVENTS OCCURRING AFTER THE REPORTING PERIOD  
EVENTS OCCURRING AFTER THE REPORTING PERIOD

17.   EVENTS OCCURRING AFTER THE REPORTING PERIOD

Subsequent to September 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
ACCOUNTING STANDARDS AND BASIS OF PREPARATION (Policies)
 3 Months Ended
Sep. 30, 2025
ACCOUNTING STANDARDS AND BASIS OF PREPARATION  
Basis of measurement

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 previous fiscal year, the Group has 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 in last fiscal year.

Due to this adverse market conditions, our performance metrics were negatively impacted, leading to a breach of the ratio thresholds stipulated in the Secured Notes (see Note 4.12). On November 10, 2025, we received a Declaration of Acceleration, and on November 11, 2025, the noteholders initiated legal proceedings against the Group seeking full payment of the amounts due. Since June 30, 2025, we have been unable to demonstrate an unconditional right to defer settlement of the liability for at least twelve months. Consequently, the liability was reclassified as current from that date and, as of September 30, 2025, a total of $7.4 million has been accrued as a Prepayment Premium Fee.

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, forcing us to increasingly rely on cash generated from operating activities to meet our financial obligations.

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, even though the market remains challenging.

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

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”).
Presentation currency

Presentation currency

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

Foreign currency

b)

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.
Changes in accounting policies

Changes in accounting policies

The accounting policies adopted in the preparation of these unaudited interim condensed consolidated financial statements are consistent with those adopted for the preparation of the consolidated financial statements as of June 30, 2025.
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Tables)
 3 Months Ended
Sep. 30, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION  
Schedule of cash and cash equivalents

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Cash at bank and on hand

​

11,728,206

​

19,488,145

Mutual funds

​

3,776,940

​

13,206,934

​

 

15,505,146

​

32,695,079
Schedule of other financial assets

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Current

 

​

 

  

Mutual funds

​

—

​

144,606

Shares of Moolec Science S.A.

​

151,972

​

976,425

Other investments

 

955,309

​

919,007

​

 

1,107,281

​

2,040,038

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Non-current

 

  

 

  

Other investments

 

52

​

58

​

 

52

​

58
Schedule of trade receivables

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Current

​

​

​

​

Trade debtors

​

164,344,829

​

171,840,254

Allowance for impairment of trade debtors

 

(14,806,199)

​

(13,847,745)

Shareholders and other related parties (Note 14)

 

—

​

122

Allowance for credit notes to be issued

 

(1,000,000)

​

(711,663)

Trade debtors - Joint ventures and associates (Note 14)

 

4,696

​

4,179

Deferred checks

 

9,841,903

​

8,574,786

​

​

158,385,229

​

165,859,933

​

​

​

​

​

​

​

09/30/2025

​

06/30/2025

Non-current

​

​

​

​

Trade debtors

​

1,436,168

​

2,123,463

Allowance for impairment of trade debtors

​

(186,477)

​

(275,718)

Shareholders and other related parties (Note 14)

​

—

​

249,579

Trade debtors - Joint ventures and associates (Note 14)

​

409,510

​

409,510

​

​

1,659,201

​

2,506,834
Schedule of other receivables

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Current

 

  

 

  

Taxes

 

8,912,531

 

8,884,305

Shareholders and other related parties (Note 14)

​

78,738

​

77,045

Other receivables - Joint ventures and associates (Note 14)

 

200,000

 

200,000

Prepayments to suppliers

 

6,025,332

 

5,834,158

Prepaid expenses and other receivables

 

259,754

​

251,590

Miscellaneous

 

1,126,553

​

614,883

​

 

16,602,908

​

15,861,981

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Non-current

 

​

 

​

Taxes

 

430,025

​

576,538

Shareholders and other related parties (Note 14)

​

3,457,227

​

2,698,047

Other receivables - Joint ventures and associates (Note 14)

​

18,668,162

​

18,947,793

Reimbursements over exports

 

1,212,256

​

1,204,269

Loans receivables

 

230,000

​

230,000

Miscellaneous

 

200

​

3,883

​

 

23,997,870

​

23,660,530
Schedule of inventories

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Seeds

 

2,318,416

​

5,317,730

Resale products

 

36,209,378

​

42,228,777

Manufactured products

 

26,495,343

​

13,648,705

Goods in transit

 

6,817,390

​

6,024,201

Supplies

 

16,861,657

​

19,286,246

Agricultural products

 

3,570,682

​

4,612,064

Allowance for obsolescence

 

(3,680,270)

​

(3,506,454)

​

​

88,592,596

​

87,611,269

​

​

​

​

​

Net of agricultural products

 

85,021,914

​

82,999,205
Schedule of changes in biological assets

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

    

Soybean

    

Corn

    

Wheat

    

Barley

    

Sunflower

    

Total

Beginning of the period

 

1,276,694

 

1,101,686

 

—

 

—

 

—

 

2,378,380

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

 

87,979

 

72,561

 

—

 

—

 

—

 

160,540

Costs incurred during the period

 

574,524

 

272,905

 

128,269

 

21,909

 

38,669

 

1,036,276

Decrease due to harvest/disposals

 

(1,359,482)

 

(1,004,210)

 

—

 

—

 

—

 

(2,363,692)

Period ended September 30, 2025

 

579,715

 

442,942

 

128,269

 

21,909

 

38,669

 

1,211,504

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

    

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
Schedule of property, plant and equipment accumulated depreciation

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

​

​

Foreign

​

Net carrying

​

​

amount

​

​

​

​

​

Depreciation

​

currency

​

amount

Class

    

06/30/2025

    

Additions

    

Transfers

    

of the period

    

translation

    

09/30/2025

Office equipment

​

369,451

​

3,750

​

—

​

(18,718)

​

2,755

​

357,238

Vehicles

​

1,337,784

​

—

​

—

​

(166,684)

​

337

​

1,171,437

Equipment and computer software

​

331,763

​

12,214

​

—

​

(58,610)

​

3,960

​

289,327

Fixtures and fittings

​

2,159,631

​

—

​

97,491

​

(219,083)

​

17,499

​

2,055,538

Machinery and equipment

 

14,441,869

​

77,641

 

334,265

 

(808,662)

 

53,785

 

14,098,898

Land and buildings

 

39,076,126

​

—

 

—

 

(258,690)

 

66,801

 

38,884,237

Buildings in progress

 

16,858,762

​

751,385

 

(431,756)

 

—

 

7,978

 

17,186,369

Total

 

74,575,386

​

844,990

 

—

 

(1,530,447)

 

153,115

 

74,043,044

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

​

​

​

​

Foreign

​

Net carrying

​

​

amount

​

​

​

​

​

​

​

Depreciation

​

currency

​

amount

Class

    

06/30/2024

    

Additions

    

Transfers

    

Disposals

    

of the period

    

translation

    

09/30/2024

Office equipment

​

410,338

​

3,231

​

—

​

—

​

(20,366)

​

4,188

​

397,391

Vehicles

​

2,200,349

​

—

​

—

​

(9,892)

​

(257,352)

​

—

​

1,933,105

Equipment and computer software

​

507,469

​

10,480

​

—

​

—

​

(61,339)

​

7,522

​

464,132

Fixtures and fittings

​

2,786,470

​

—

​

—

​

(129)

​

(202,788)

​

1,113

​

2,584,666

Machinery and equipment

 

16,710,328

 

165,281

​

39,488

 

(144)

 

(727,024)

 

89,732

 

16,277,661

Land and buildings

 

39,677,902

 

—

​

—

 

—

 

(255,501)

 

61,612

 

39,484,013

Buildings in progress

​

12,280,422

​

1,168,008

​

(39,488)

​

—

​

—

​

8,586

​

13,417,528

Total

 

74,573,278

 

1,347,000

​

—

 

(10,165)

 

(1,524,370)

 

172,753

 

74,558,496
Schedule of accumulated amortization of intangibles

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

​

​

Foreign

​

Net carrying

​

​

amount

​

​

​

Transfers/

​

Amortization

​

currency

​

amount

Class

    

06/30/2025

    

Additions

    

Disposals

    

of the period

    

translation

    

09/30/2025

Seed and integrated products

​

​

​

​

​

​

​

​

​

​

​

​

HB4 technology and breeding program

​

36,464,171

​

108,522

​

—

​

(566,036)

​

—

​

36,006,657

Integrated seed products

​

2,526,410

​

—

​

—

​

(47,622)

​

(2,658)

​

2,476,130

Crop nutrition

​

​

​

​

​

​

​

​

​

​

​

​

Microbiological products

 

43,570,817

 

—

​

—

​

(951,827)

​

23,770

 

42,642,760

Microbiological products in progress

 

11,909,700

​

559,775

​

(2,602)

​

—

​

—

​

12,466,873

Other intangible assets

 

​

 

​

​

​

​

​

​

​

 

​

Trademarks and patents

 

46,201,854

 

12,587

​

—

​

(928,868)

​

—

 

45,285,573

Trademarks and patents with indefinite useful lives

​

7,827,309

​

—

​

—

​

—

​

—

​

7,827,309

Software

​

1,313,947

​

—

​

33,584

​

(152,899)

​

—

​

1,194,632

Software in progress

 

609,953

 

17,627

​

(33,584)

​

—

​

—

 

593,996

Customer loyalty

​

20,268,101

​

—

​

—

​

(338,998)

​

—

​

19,929,103

RG/RS/OX Wheat in progress

​

10,480,817

​

—

​

—

​

(262,020)

​

—

​

10,218,797

Total

 

181,173,079

 

698,511

​

(2,602)

​

(3,248,270)

​

21,112

 

178,641,830

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

​

​

Foreign

​

Net carrying

​

​

amount

​

​

​

Transfers/

​

Amortization

​

currency

​

amount

Class

    

06/30/2024

    

Additions

    

Disposals

    

of the period

    

translation

    

09/30/2024

Seed and integrated products

​

  

​

​

​

​

​

  

​

  

​

  

HB4 technology and breeding program

​

35,574,371

​

169,819

​

—

​

(522,087)

​

—

​

35,222,103

Integrated seed products

​

2,681,826

​

—

​

—

​

(48,542)

​

36,564

​

2,669,848

Crop nutrition

​

​

​

​

​

​

​

​

​

​

​

​

Microbiological products

​

41,187,249

​

—

​

—

​

(923,691)

​

1,670

​

40,265,228

Microbiological products in progress

​

10,452,861

​

1,484,198

​

—

​

—

​

1,118

​

11,938,177

Other intangible assets

​

​

​

​

​

​

​

​

​

​

​

​

Trademarks and patents

​

47,906,064

​

111,285

​

—

​

(1,019,600)

​

—

​

46,997,749

Trademarks and patents with indefinite useful lives

​

10,045,294

​

—

​

—

​

—

​

—

​

10,045,294

Software

​

1,827,983

​

—

​

137,598

​

(169,867)

​

80

​

1,795,794

Software in progress

​

580,728

​

95,816

​

(137,598)

​

—

​

—

​

538,946

Customer loyalty

 

21,636,760

​

—

​

—

 

(342,616)

​

—

 

21,294,144

RG/RS/OX Wheat in progress

 

5,000,000

​

—

​

—

 

—

​

—

 

5,000,000

Total

 

176,893,136

​

1,861,118

​

—

 

(3,026,403)

​

39,432

 

175,767,283
Schedule of carrying amount of goodwill

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

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 trade and other payable

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Current

​

​

​

​

Trade creditors

 

85,215,667

​

87,073,151

Shareholders and other related parties (Note 14)

 

116,416

​

286,172

Trade creditors - Parent company (Note 14)

 

850,254

​

878,874

Trade creditors - Joint ventures and associates (Note 14)

 

3,741,996

​

3,625,406

Taxes

 

4,790,400

​

3,283,856

Miscellaneous

 

1,434,858

​

1,285,145

​

 

96,149,591

​

96,432,604

​

​

​

​

​

Non-current

​

​

​

​

Trade creditors

​

4,785,300

​

4,785,300

Trade creditors - Joint ventures and associates (Note 14)

​

43,084,014

​

43,696,426

​

​

47,869,314

​

48,481,726
Schedule of borrowings

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Current

​

​

​

​

Bank borrowings

 

60,950,049

​

93,752,214

Corporate bonds

 

24,183,969

​

25,265,276

Trust debt securities

​

—

​

710,636

​

 

85,134,018

​

119,728,126

Non-current

 

​

 

​

Bank borrowings

 

27,875,496

​

12,271,490

Corporate bonds

 

25,926,536

​

25,926,536

​

​

53,802,032

​

38,198,026
Schedule of carrying value of borrowings

​

​

​

​

​

​

​

​

​

​

​

​

09/30/2025

​

06/30/2025

​

    

Amortized cost

    

Fair value

    

Amortized cost

    

Fair value

Current

​

​

​

​

​

​

​

​

Bank borrowings

 

60,950,049

 

56,377,945

 

93,752,214

 

83,183,234

Corporate Bonds

 

24,183,969

 

22,007,517

 

25,265,276

 

22,529,823

​

​

​

​

​

​

​

​

​

Non-current

 

​

 

​

 

​

 

​

Bank borrowings

 

27,875,496

 

20,552,530

 

12,271,490

 

9,402,501

Corporate Bonds

 

25,926,536

 

19,495,612

 

25,926,536

 

18,732,545
Schedule of consideration for acquisition

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Current

 

  

 

  

Consideration for acquisition of assets

 

815,202

 

1,761,274

​

 

815,202

 

1,761,274

Non-current

 

  

 

  

Consideration for acquisition of assets

 

355,981

 

397,774

​

 

355,981

 

397,774
Schedule of employee benefits and social security

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Salaries, accrued incentives, vacations and social security

 

5,400,253

​

6,108,130

Key management personnel (Note 14)

​

123,770

​

65,882

​

​

5,524,023

​

6,174,012
Schedule of deferred revenue and advances from customers

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Current

 

  

 

  

Advances from customers

 

2,322,877

​

4,282,668

​

 

2,322,877

​

4,282,668

Non-current

 

​

 

​

Advances from customers

​

41,237

​

—

Deferred revenue

 

1,794,550

​

1,436,912

​

 

1,835,787

​

1,436,912

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

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Sale of goods and services

 

74,727,486

​

89,064,305

Royalties

 

309,297

​

693,786

Right of use licenses

​

2,399,212

​

2,862,987

​

 

77,435,995

​

92,621,078
Schedule of cost of sales

​

​

​

​

​

​

Item

    

09/30/2025

    

09/30/2024

Inventories as of the beginning of the period

 

82,999,205

 

110,913,884

Purchases of the period

 

37,851,983

 

47,643,458

Production costs

 

5,318,601

 

6,503,891

Foreign currency translation

 

148,610

 

185,428

Subtotal

 

126,318,399

 

165,246,661

Inventories as of the end of the period (*)

 

(85,021,914)

 

(109,450,616)

Cost of sales

​

41,296,485

​

55,796,045

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

​

​

​

​

​

​

​

    

Research and

    

Research and

​

​

development

​

development

​

 

expenses

 

expenses

Item

 

09/30/2025

    

09/30/2024

Amortization of intangible assets

 

1,792,799

 

1,362,301

Depreciation of property, plant and equipment

​

230,628

​

198,198

Freight and haulage

 

975

 

2,221

Employee benefits and social securities

 

690,185

 

1,533,533

Maintenance

​

37,883

​

102,527

Energy and fuel

 

1,567

 

2,434

Supplies and materials

 

1,053,313

 

639,560

Mobility and travel

 

22,418

 

46,429

Share-based incentives

 

—

 

35,141

Publicity and advertising

​

—

​

2,131

Professional fees and outsourced services

 

1,857,264

 

100,959

Professional fees related parties

 

—

 

16,373

Office supplies

 

14,810

 

147,481

Information technology expenses

​

2,670

​

19,692

Insurance

 

10,106

 

12,772

Depreciation of leased assets

​

—

​

16,336

Miscellaneous

 

1,850

 

173,191

Total

 

5,716,468

 

4,411,279

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

R&D capitalized (Note 4.8)

    

668,297

    

1,654,017

R&D profit and loss

 

5,716,468

 

4,411,279

Total

 

6,384,765

 

6,065,296
Schedule of expenses classified by nature and function

​

​

​

​

​

​

​

​

​

    

​

    

Selling,

    

​

​

​

​

​

general and

​

​

​

​

Production

​

administrative

​

Total

Item

    

costs

    

expenses

    

09/30/2025

Amortization of intangible assets

​

82,507

​

1,372,964

​

1,455,471

Commissions and royalties

​

306,022

​

315,581

​

621,603

Import and export expenses

​

—

​

144,543

​

144,543

Depreciation of property, plant and equipment

​

743,821

​

555,998

​

1,299,819

Depreciation of leased assets

​

416,521

​

636,462

​

1,052,983

Impairment of receivables

​

—

​

655,034

​

655,034

Freight and haulage

​

115,172

​

1,179,363

​

1,294,535

Employee benefits and social securities

​

1,888,221

​

8,908,358

​

10,796,579

Maintenance

​

364,935

​

658,015

​

1,022,950

Energy and fuel

​

184,245

​

26,378

​

210,623

Supplies and materials

​

103,506

​

358,030

​

461,536

Mobility and travel

​

97,802

​

945,951

​

1,043,753

Publicity and advertising

​

—

​

1,049,481

​

1,049,481

Contingencies

​

9,378

​

24,073

​

33,451

Share - based incentives

​

—

​

533

​

533

Professional fees and outsourced services

​

478,907

​

2,316,544

​

2,795,451

Office supplies and registrations fees

​

3,171

​

227,893

​

231,064

Insurance

​

40,341

​

804,730

​

845,071

Information technology expenses

​

7,592

​

514,270

​

521,862

Obsolescence

​

457,274

​

—

​

457,274

Taxes

​

14,199

​

2,398,466

​

2,412,665

Miscellaneous

​

4,987

​

44,393

​

49,380

Total

​

5,318,601

​

23,137,060

​

28,455,661

​

​

​

​

​

​

​

​

​

    

​

    

Selling,

    

​

​

​

​

​

general and

​

​

​

​

Production

​

administrative

​

Total

Item

    

costs

    

expenses

​

09/30/2024

Amortization of intangible assets

​

100,139

​

1,563,963

​

1,664,102

Analysis and storage

​

—

​

2,914

​

2,914

Commissions and royalties

​

—

​

811,802

​

811,802

Import and export expenses

​

49,057

​

420,520

​

469,577

Depreciation of property, plant and equipment

​

708,432

​

617,740

​

1,326,172

Depreciation of leased assets

​

163,503

​

580,889

​

744,392

Impairment of receivables

​

—

​

184,879

​

184,879

Freight and haulage

​

707,583

​

2,523,323

​

3,230,906

Employee benefits and social securities

​

2,468,217

​

10,040,415

​

12,508,632

Maintenance

​

514,044

​

796,348

​

1,310,392

Energy and fuel

​

229,327

​

23,523

​

252,850

Supplies and materials

​

199,331

​

872,326

​

1,071,657

Mobility and travel

​

31,928

​

1,170,011

​

1,201,939

Publicity and advertising

​

—

​

1,381,283

​

1,381,283

Contingencies

​

—

​

297,159

​

297,159

Share-based incentives

​

76,813

​

659,327

​

736,140

Professional fees and outsourced services

​

525,950

​

1,813,064

​

2,339,014

Professional fees related parties

​

—

​

44,638

​

44,638

Office supplies and registrations fees

​

44,297

​

347,914

​

392,211

Insurance

​

59,825

​

677,363

​

737,188

Information technology expenses

​

11,572

​

792,095

​

803,667

Obsolescence

​

550,468

​

64,150

​

614,618

Taxes

​

47,130

​

4,478,319

​

4,525,449

Miscellaneous

​

16,275

​

161

​

16,436

Total

​

6,503,891

​

30,164,126

​

36,668,017
Schedule of other income or expenses, net

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Net result from commercialization of agricultural products

 

(628,482)

​

(828,366)

Expenses recovery

 

(44,022)

​

—

Result of intangible sales

​

—

​

171,487

Others

 

476,828

​

132,856

​

 

(195,676)

​

(524,023)
Schedule of net financial cost

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Financial costs

​

​

​

​

Interest expenses

 

(8,549,952)

​

(6,059,231)

Financial commissions

 

(566,451)

​

(1,102,617)

​

 

(9,116,403)

​

(7,161,848)

​

​

​

​

​

Other financial results

    

​

​

​

Exchange differences generated by assets

 

(2,637,671)

​

(2,686,292)

Exchange differences generated by liabilities

​

2,416,236

​

894,756

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

​

(598,953)

​

(872,416)

Prepayment premium fee (Note 4.12)

​

(2,676,273)

​

—

Net gain of inflation effect on monetary items

​

40,281

​

(7,269)

​

​

(3,456,380)

​

(2,671,221)

​
v3.25.3
TAXATION (Tables)
 3 Months Ended
Sep. 30, 2025
TAXATION  
Schedule of current tax

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Current tax expense

 

(4,379,313)

​

(1,162,366)

Deferred tax

 

2,296,318

​

2,428,775

Total

​

(2,082,995)

​

1,266,409
Schedule of net deferred tax

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Beginning of the period deferred tax

 

(25,205,940)

​

(25,296,930)

Charge for the period

 

2,296,318

​

2,428,775

Conversion difference

​

55,800

​

(1,074,996)

Total net deferred tax

 

(22,853,822)

​

(23,943,151)
Schedule of reconciliation of the statutory tax rate to the effective tax rate

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Earning before income tax-rate

 

(5,365,237)

​

(7,464,462)

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

 

(210,141)

​

2,042,411

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

 

69,976

​

(96,264)

Stock options charge

 

—

​

(68,931)

Non-deductible expenses

 

(1,263,978)

​

(544,001)

Tax inflation adjustment

​

(13,030)

​

792,693

Result of inflation effect on monetary items and other finance results

 

(601,279)

​

(859,499)

Derecognition of tax loss carryforwards

​

(64,543)

​

—

Income tax expenses

 

(2,082,995)

​

1,266,409

​
Schedule of income tax expense calculated by applying the tax rate in force

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

September 30, 2025

​

September 30, 2024

​

​

Earning

​

Weight 

​

​

​

Earning 

​

Weight 

​

​

​

​

before

​

average

​

​

​

before

​

average

​

​

​

​

income

​

applicable 

​

Income 

​

income 

​

applicable 

​

Income 

Tax jurisdiction

    

tax-rate

    

tax rate

    

tax 

    

tax-rate

    

tax rate

    

tax 

Low or null taxation jurisdictions

​

(4,632,925)

​

0.0

%  

—

 

1,213,563

​

0.0

%  

—

Profit-making entities

​

5,331,275

​

34.6

%  

(1,844,404)

 

2,480,831

​

32.2

%  

(798,649)

Loss-making entities

 

(6,063,587)

 

27.0

%  

1,634,263

​

(11,158,856)

 

25.5

%  

2,841,060

​

 

(5,365,237)

 

​

​

(210,141)

​

(7,464,462)

 

​

​

2,042,411

​
v3.25.3
EARNING PER SHARE (Tables)
 3 Months Ended
Sep. 30, 2025
EARNING PER SHARE  
Schedule of earnings per share

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Numerator

 

​

​

​

Loss for the period (basic EPS)

 

(7,327,885)

​

(6,369,262)

Loss for the period (basic EPS)

 

(7,327,885)

​

(6,369,262)

Denominator

 

​

​

​

Weighted average number of shares (basic EPS)

 

63,428,167

​

62,851,063

Weighted average number of shares (diluted EPS)

 

63,428,167

​

62,851,063

​

​

​

​

​

Basic loss attributable to ordinary equity holders of the parent

​

(0.1155)

​

(0.1013)

Diluted loss attributable to ordinary equity holders of the parent

 

(0.1155)

​

(0.1013)
v3.25.3
CASH FLOW INFORMATION (Tables)
 3 Months Ended
Sep. 30, 2025
CASH FLOW INFORMATION  
Schedule of significant non-cash transactions related to investing and financing activities

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Investment activities

​

​

​

​

Investment in-kind in other related parties (Note 14)

​

664,590

​

666,068

Capitalization of interest on buildings in progress

​

172,875

​

68,668

​

​

837,465

​

734,736

​

​

​

​

​

​

​

09/30/2025

​

09/30/2024

Financing activities

​

​

​

​

Contingent consideration payment with own shares (Note 4.13)

​

(870,795)

​

—

​

​

(870,795)

​

—

​
v3.25.3
JOINT VENTURES AND ASSOCIATES (Tables)
 3 Months Ended
Sep. 30, 2025
JOINT VENTURES AND ASSOCIATES  
Schedule of investments in joint ventures and associates

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Assets

 

  

 

  

Synertech Industrias S.A.

 

39,389,432

​

39,334,762

Alfalfa Technologies S.R.L.

 

36,502

​

36,502

​

 

39,425,934

​

39,371,264

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Liabilities

 

​

​

​

Trigall Genetics S.A.

    

765,576

​

1,007,678

​

 

765,576

​

1,007,678
Schedule of changes in joint ventures

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

As of the beginning of the period

 

38,363,586

​

39,489,898

Share of profit or loss

​

296,772

​

(586,318)

As of the end of the period

 

38,660,358

​

38,903,580
Schedule of share of profit or loss of joint ventures and associates

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Trigall Genetics S.A.

 

242,102

​

(778,198)

Synertech Industrias S.A.

​

54,670

​

191,880

​

​

296,772

​

(586,318)

​
v3.25.3
SEGMENT INFORMATION (Tables)
 3 Months Ended
Sep. 30, 2025
SEGMENT INFORMATION  
Schedule of operating results group's reporting segments

​

​

​

​

​

​

​

​

​

​

​

​

    

Seed and

    

​

    

​

    

​

 

​

 

integrated

 

Crop

 

Crop

​

​

​

Period ended September 30, 2025

 

products

​

protection

​

nutrition

​

Consolidated

​

Revenues from contracts with customers

​

​

​

​

​

​

​

​

​

Sale of goods and services

 

12,195,210

 

39,871,696

 

22,660,580

 

74,727,486

​

Royalties

 

309,297

 

—

 

—

 

309,297

​

Right of use licenses

​

—

​

—

​

2,399,212

​

2,399,212

​

Others

​

​

​

​

​

​

​

​

​

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

 

160,540

 

—

 

—

 

160,540

​

Total

 

12,665,047

 

39,871,696

 

25,059,792

 

77,596,535

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(5,054,226)

 

(22,268,002)

 

(13,974,257)

 

(41,296,485)

​

Gross profit per segment

 

7,610,821

​

17,603,694

 

11,085,535

 

36,300,050

​

% Gross margin

​

60

%  

44

%  

44

%  

47

%

​

​

​

​

​

​

​

​

​

​

​

​

    

Seed and

    

​

    

​

    

​

 

​

 

integrated

 

Crop

 

Crop

​

​

​

Period ended September 30, 2024

 

products

​

protection

​

nutrition

​

Consolidated

​

Revenues from contracts with customers

​

​

​

​

​

​

​

​

​

Sale of goods and services

 

18,501,927

 

47,739,696

 

22,822,682

 

89,064,305

​

Royalties

 

693,786

 

—

 

—

 

693,786

​

Right of use licenses

​

—

​

—

​

2,862,987

​

2,862,987

​

Others

 

​

​

​

​

​

​

​

​

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

​

666,175

 

—

 

—

 

666,175

​

Total

 

19,861,888

 

47,739,696

 

25,685,669

 

93,287,253

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(12,802,027)

 

(29,025,677)

 

(13,968,341)

 

(55,796,045)

​

Gross profit per segment

 

7,059,861

 

18,714,019

 

11,717,328

 

37,491,208

​

% Gross margin

​

36

%  

39

%  

46

%  

40

%

​
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT (Tables)
 3 Months Ended
Sep. 30, 2025
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Schedule of financial assets by category

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Mandatorily measured at fair

​

​

Amortized cost

​

value through profit or loss

Financial asset

    

09/30/2025

    

06/30/2025

    

09/30/2025

    

06/30/2025

Cash and cash equivalents

 

11,728,206

 

19,488,145

 

3,776,940

 

13,206,934

Other financial assets

 

52

 

58

 

1,107,281

 

2,040,038

Trade receivables

 

160,044,430

 

168,366,767

 

—

 

—

Other receivables (*)

 

24,973,136

 

23,975,920

 

—

 

—

Total

 

196,745,824

 

211,830,890

 

4,884,221

 

15,246,972

(*)

Advances expenses and tax balances are not included.
Schedule financial liabilities by category

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Mandatorily measured at fair

​

​

Amortized cost

​

value through profit or loss

Financial liability

    

09/30/2025

    

06/30/2025

    

09/30/2025

    

06/30/2025

Trade and other payables

 

144,018,905

 

141,779,322

 

—

 

3,135,008

Borrowings

 

138,936,050

​

157,926,152

 

—

 

—

Secured notes

​

103,603,614

​

102,270,445

​

—

​

—

Lease liability

​

15,913,114

​

16,411,981

​

—

​

—

Consideration for acquisition

 

1,163,653

 

1,075,234

 

7,530

 

1,083,814

Total

 

403,635,336

 

419,463,134

 

7,530

 

4,218,822
Schedule of fair value by hierarchy

​

​

​

​

​

​

​

​

Measurement at fair value at 09/30/2025

    

Level 1

    

Level 2

    

Level 3

​

​

​

​

​

​

​

Financial assets at fair value

​

​

​

​

​

​

Moolec Science S.A. shares

​

151,972

​

—

​

—

Other investments

​

955,309

​

—

​

—

Financial liability at fair value

 

​

 

​

 

​

Consideration for acquisition

​

7,530

​

—

​

—

​

​

​

​

​

​

​

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

​

—

​

—

Financial liability at fair value

​

​

​

​

​

​

Trade and other payables

 

—

 

3,135,008

 

—

Consideration for acquisition

​

1,083,814

​

—

​

—
Schedule of contractual maturities of financial liabilities

​

​

​

​

​

​

​

​

​

    

​

    

​

    

Between one

​

​

Up to 3

​

3 to 12

​

and three

As of September 30, 2025

​

months

​

months

​

periods

Trade and other payables

 

43,324,868

 

52,824,723

 

47,869,314

Borrowings

 

30,244,937

 

54,889,081

 

53,802,032

Convertible notes

 

103,603,614

 

—

 

—

Leasing liabilities

 

1,072,166

 

2,074,101

 

12,766,847

Consideration for acquisition

 

—

 

815,202

 

355,981

Total

 

178,245,585

 

110,603,107

 

114,794,174

​

​

​

​

​

​

​

​

​

    

​

    

​

    

Between one

​

​

Up to 3

​

3 to 12

​

and three

As of June 30, 2025

​

months

​

months

​

periods

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
Schedule of net exposure

​

​

​

​

Net foreign currency position

    

09/30/2025

Amount expressed in US$

 

(18,505,060)
v3.25.3
LEASES (Tables)
 3 Months Ended
Sep. 30, 2025
LEASES  
Schedule of right of use leased assets and lease liability from beginning of year to end of year

​

​

​

​

​

​

Right-of-use leased asset

    

09/30/2025

    

06/30/2025

Book value at the beginning of the period

 

30,142,835

​

20,979,597

Additions of the period

​

261,066

​

9,569,819

Disposals

​

—

​

(680,110)

Exchange differences

​

227,670

​

273,529

Book value at the end of the period

 

30,631,571

​

30,142,835

​

​

​

​

​

Depreciation

 

09/30/2025

​

06/30/2025

Book value at the beginning of the period

​

13,765,134

​

9,377,845

Depreciation of the period

​

1,052,983

​

5,036,703

Disposals

 

—

​

(697,150)

Exchange differences

 

26,110

​

47,736

Accumulated depreciation at the end of the period

 

14,844,227

​

13,765,134

Total

 

15,787,344

​

16,377,701

​

​

​

​

​

​

Lease liability

    

09/30/2025

    

06/30/2025

Book value at the beginning of the period

 

16,411,981

​

11,284,137

Additions of the period

​

261,066

​

9,569,819

Interest expenses, exchange differences and inflation effects

 

531,405

​

1,059,412

Payments of the period

 

(1,291,338)

​

(5,501,387)

Total

 

15,913,114

​

16,411,981

​

​

​

​

​

​

Lease Liabilities

    

09/30/2025

    

06/30/2025

Non-current

 

12,766,847

​

9,527,939

Current

 

3,146,267

​

6,884,042

Total

 

15,913,114

​

16,411,981
Schedule of right-of-use leased assets

​

​

​

​

​

​

​

    

09/30/2025

    

06/30/2025

Machinery and equipment

 

8,824,925

​

3,655,741

Vehicles

 

1,326,565

​

1,214,933

Equipment and computer software

 

1,347,568

​

1,347,568

Land and buildings

 

19,132,513

​

23,924,593

​

 

30,631,571

​

30,142,835

​
v3.25.3
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS (Tables)
 3 Months Ended
Sep. 30, 2025
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS  
Schedule of transactions between the group and related parties, and the related balances owed

​

​

​

​

​

​

​

​

​

​

​

​

Value of transactions for the period ended

Party

    

Transaction type

    

09/30/2025

    

09/30/2024

Joint ventures and associates

 

Sales and services

 

4,480,279

 

1,970,746

Joint ventures and associates

 

Purchases of goods and services

 

(3,327,524)

 

(5,533,795)

Key management personnel

 

Salaries, social security benefits and other benefits

 

(841,706)

 

(1,091,546)

Key management personnel

​

Sales and services

​

—

​

6,048

Key management personnel

​

Purchases of goods and services

​

82,408

​

157,213

Shareholders and other related parties

 

Sales of goods and services

 

690,498

 

3,628,119

Shareholders and other related parties

​

Purchases of goods and services

​

(1,333,408)

​

(1,854,249)

Shareholders and other related parties

​

In-kind contributions

​

664,590

​

666,068

Total

 

​

 

415,137

 

(2,051,396)

​

​

​

​

​

​

​

​

​

​

​

​

Amounts receivable from related parties

Party

    

Transaction type

    

09/30/2025

    

06/30/2025

Shareholders and other related parties

 

Trade debtors

 

—

 

249,701

Shareholders and other related parties

 

Other receivables

 

3,535,965

 

2,775,092

Joint ventures and associates

 

Trade debtors

 

414,206

 

413,689

Joint ventures and associates

 

Other receivables

 

18,868,162

 

19,147,793

Total

 

​

​

22,818,333

 

22,586,275

​

​

​

​

​

​

​

​

​

​

​

​

Amounts payable to related parties

Party

    

Transaction type

    

09/30/2025

    

06/30/2025

Shareholders and other related parties

​

Trade creditors

​

(850,254)

​

(878,874)

Key management personnel

 

Salaries, social security benefits and other benefits

 

(123,770)

 

(65,882)

Shareholders and other related parties

​

Trade and other payables

​

(116,416)

​

(286,172)

Joint ventures and associates

 

Trade creditors

 

(46,826,010)

 

(47,321,832)

Other related parties

 

Secured notes

 

(103,603,614)

 

(102,270,445)

Total

​

​

 

(151,520,064)

 

(150,823,205)

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

​

​

​

​

​

​

​

    

09/30/2025

    

09/30/2024

Salaries, social security and other benefits

 

599,351

​

611,096

Share-based incentives

​

—

​

480,450

Total

 

599,351

​

1,091,546

​
v3.25.3
GENERAL INFORMATION - (Details)
Sep. 30, 2025
country
Business information  
Number of countries where Group's agricultural inputs are marketed 45
v3.25.3
ACCOUNTING STANDARDS AND BASIS OF PREPARATION - (Details) - USD ($)
$ in Millions
 1 Months Ended 3 Months Ended
Jun. 30, 2025
Sep. 30, 2025
Acquisition-date fair value of total consideration transferred    
Prepayment Premium Fee $ 4.7 $ 7.4
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Cash and cash equivalents (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION    
Cash at bank and on hand $ 11,728,206 $ 19,488,145
Mutual funds 3,776,940 13,206,934
Cash and cash equivalents $ 15,505,146 $ 32,695,079
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Other financial assets (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
Current    
Other financial assets-Current $ 1,107,281 $ 2,040,038
Non-current    
Other financial assets - Non-current 52 58
Mutual funds    
Current    
Other financial assets-Current   144,606
Shares Of Moolec Science S.a.    
Current    
Other financial assets-Current 151,972 976,425
Other investments    
Current    
Other financial assets-Current 955,309 919,007
Non-current    
Other financial assets - Non-current $ 52 $ 58
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Trade receivables (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
Components of Consolidated Statement of Financial Position    
Trade receivables $ 158,385,229 $ 165,859,933
Trade debtors 1,659,201 2,506,834
Trade receivables    
Components of Consolidated Statement of Financial Position    
Allowance for credit notes to be issued (1,000,000) (711,663)
Deferred checks 9,841,903 8,574,786
Trade receivables 158,385,229 165,859,933
Trade debtors 1,659,201 2,506,834
Trade receivables | Gross carrying amount    
Components of Consolidated Statement of Financial Position    
Trade debtors 164,344,829 171,840,254
Trade debtors 1,436,168 2,123,463
Trade receivables | Accumulated Impairment    
Components of Consolidated Statement of Financial Position    
Trade debtors (14,806,199) (13,847,745)
Trade debtors (186,477) (275,718)
Other related parties | Trade receivables    
Components of Consolidated Statement of Financial Position    
Trade debtors   122
Trade debtors   249,579
Trade debtors - Joint ventures and associates | Trade receivables    
Components of Consolidated Statement of Financial Position    
Trade debtors 4,696 4,179
Trade debtors $ 409,510 $ 409,510
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Other receivables (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
Current    
Other receivables $ 16,602,908 $ 15,861,981
Non-current    
Other receivables 23,997,870 23,660,530
Other receivables    
Current    
Taxes 8,912,531 8,884,305
Prepayments to suppliers 6,025,332 5,834,158
Prepaid expenses and other receivables 259,754 251,590
Miscellaneous 1,126,553 614,883
Other receivables 16,602,908 15,861,981
Non-current    
Taxes 430,025 576,538
Reimbursements over exports 1,212,256 1,204,269
Loan receivables 230,000 230,000
Miscellaneous 200 3,883
Other receivables 23,997,870 23,660,530
Other receivables | Other related parties    
Current    
Other receivables 78,738 77,045
Non-current    
Other receivables 3,457,227 2,698,047
Other receivables | Trade debtors - Joint ventures and associates    
Current    
Other receivables 200,000 200,000
Non-current    
Other receivables $ 18,668,162 $ 18,947,793
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Inventories (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
Inventory    
Goods in transit $ 6,817,390 $ 6,024,201
Supplies 16,861,657 19,286,246
Agricultural products 3,570,682 4,612,064
Inventories 88,592,596 87,611,269
Net of agricultural products 85,021,914 82,999,205
Seeds    
Inventory    
Inventories 2,318,416 5,317,730
Resale products    
Inventory    
Inventories 36,209,378 42,228,777
Manufactured products    
Inventory    
Inventories 26,495,343 13,648,705
Allowance for obsolescence    
Inventory    
Inventories $ (3,680,270) $ (3,506,454)
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Biological assets (Details) - USD ($)
 3 Months Ended 12 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Jun. 30, 2025
Biological assets      
Beginning of the period $ 2,378,380 $ 294,134 $ 294,134
Initial recognition and changes in the fair value of biological assets at the point of harvest 160,540 666,175 1,764,863
Cost incurred during the period 1,036,276   4,435,338
Decrease due to harvest/disposals (2,363,692)   (4,115,955)
End of period 1,211,504   2,378,380
Soybean      
Biological assets      
Beginning of the period 1,276,694    
Initial recognition and changes in the fair value of biological assets at the point of harvest 87,979   593,001
Cost incurred during the period 574,524   1,959,381
Decrease due to harvest/disposals (1,359,482)   (1,275,688)
End of period 579,715   1,276,694
Corn      
Biological assets      
Beginning of the period 1,101,686    
Initial recognition and changes in the fair value of biological assets at the point of harvest 72,561   435,725
Cost incurred during the period 272,905   1,814,249
Decrease due to harvest/disposals (1,004,210)   (1,148,288)
End of period 442,942   1,101,686
Wheat      
Biological assets      
Beginning of the period   220,682 220,682
Initial recognition and changes in the fair value of biological assets at the point of harvest     579,313
Cost incurred during the period 128,269   444,303
Decrease due to harvest/disposals     (1,244,298)
End of period 128,269    
Barley      
Biological assets      
Beginning of the period   $ 73,452 73,452
Initial recognition and changes in the fair value of biological assets at the point of harvest     158,080
Cost incurred during the period 21,909   162,342
Decrease due to harvest/disposals     (393,874)
End of period 21,909    
Sunflower      
Biological assets      
Initial recognition and changes in the fair value of biological assets at the point of harvest     (1,256)
Cost incurred during the period 38,669   55,063
Decrease due to harvest/disposals     $ (53,807)
End of period $ 38,669    
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Property, plant and equipment (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Property, plant and equipment    
As of the beginning of period $ 74,575,386 $ 74,573,278
Additions 844,990 1,347,000
Disposals   (10,165)
Depreciation of the period (1,530,447) (1,524,370)
Foreign currency translation 153,115 172,753
As of the end of period 74,043,044 74,558,496
Office equipment    
Property, plant and equipment    
As of the beginning of period 369,451 410,338
Additions 3,750 3,231
Depreciation of the period (18,718) (20,366)
Foreign currency translation 2,755 4,188
As of the end of period 357,238 397,391
Vehicles    
Property, plant and equipment    
As of the beginning of period 1,337,784 2,200,349
Disposals   (9,892)
Depreciation of the period (166,684) (257,352)
Foreign currency translation 337  
As of the end of period 1,171,437 1,933,105
Equipment and computer software    
Property, plant and equipment    
As of the beginning of period 331,763 507,469
Additions 12,214 10,480
Depreciation of the period (58,610) (61,339)
Foreign currency translation 3,960 7,522
As of the end of period 289,327 464,132
Fixture and fittings    
Property, plant and equipment    
As of the beginning of period 2,159,631 2,786,470
Transfers 97,491  
Disposals   (129)
Depreciation of the period (219,083) (202,788)
Foreign currency translation 17,499 1,113
As of the end of period 2,055,538 2,584,666
Machinery and equipment    
Property, plant and equipment    
As of the beginning of period 14,441,869 16,710,328
Additions 77,641 165,281
Transfers 334,265 39,488
Disposals   (144)
Depreciation of the period (808,662) (727,024)
Foreign currency translation 53,785 89,732
As of the end of period 14,098,898 16,277,661
Land and buildings    
Property, plant and equipment    
As of the beginning of period 39,076,126 39,677,902
Depreciation of the period (258,690) (255,501)
Foreign currency translation 66,801 61,612
As of the end of period 38,884,237 39,484,013
Buildings in progress    
Property, plant and equipment    
As of the beginning of period 16,858,762 12,280,422
Additions 751,385 1,168,008
Transfers (431,756) (39,488)
Foreign currency translation 7,978 8,586
As of the end of period $ 17,186,369 $ 13,417,528
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Intangible assets (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Intangible assets    
Balance at beginning of the period $ 181,173,079 $ 176,893,136
Additions 698,511 1,861,118
Transfers (2,602)  
Amortization of the period (3,248,270) (3,026,403)
Foreign currency translation 21,112 39,432
Balance at end of the period 178,641,830 175,767,283
HB4 and breeding program    
Intangible assets    
Balance at beginning of the period 36,464,171 35,574,371
Additions 108,522 169,819
Amortization of the period (566,036) (522,087)
Balance at end of the period 36,006,657 35,222,103
Integrated seed products    
Intangible assets    
Balance at beginning of the period 2,526,410 2,681,826
Amortization of the period (47,622) (48,542)
Foreign currency translation (2,658) 36,564
Balance at end of the period 2,476,130 2,669,848
Microbiology product    
Intangible assets    
Balance at beginning of the period 43,570,817 41,187,249
Amortization of the period (951,827) (923,691)
Foreign currency translation 23,770 1,670
Balance at end of the period 42,642,760 40,265,228
Microbiological products in progress    
Intangible assets    
Balance at beginning of the period 11,909,700 10,452,861
Additions 559,775 1,484,198
Transfers (2,602)  
Foreign currency translation   1,118
Balance at end of the period 12,466,873 11,938,177
Trademarks and patents    
Intangible assets    
Balance at beginning of the period 46,201,854 47,906,064
Additions 12,587 111,285
Amortization of the period (928,868) (1,019,600)
Balance at end of the period 45,285,573 46,997,749
Trademarks and patents with indefinite useful lives    
Intangible assets    
Balance at beginning of the period 7,827,309 10,045,294
Balance at end of the period 7,827,309 10,045,294
Software    
Intangible assets    
Balance at beginning of the period 1,313,947 1,827,983
Transfers 33,584 137,598
Amortization of the period (152,899) (169,867)
Foreign currency translation   80
Balance at end of the period 1,194,632 1,795,794
Software in progress    
Intangible assets    
Balance at beginning of the period 609,953 580,728
Additions 17,627 95,816
Transfers (33,584) (137,598)
Balance at end of the period 593,996 538,946
Customer loyalty    
Intangible assets    
Balance at beginning of the period 20,268,101 21,636,760
Amortization of the period (338,998) (342,616)
Balance at end of the period 19,929,103 21,294,144
RG/RS/OX Wheat    
Intangible assets    
Balance at beginning of the period 10,480,817 5,000,000
Amortization of the period (262,020)  
Balance at end of the period $ 10,218,797 $ 5,000,000
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Goodwill (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
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 Agroqumicos S.A.    
Goodwill    
Goodwill $ 470,090 $ 470,090
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Trade and other payables (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
Current    
Trade creditors $ 85,215,667 $ 87,073,151
Taxes 4,790,400 3,283,856
Miscellaneous 1,434,858 1,285,145
Trade and other payable 96,149,591 96,432,604
Non current    
Trade creditors 4,785,300 4,785,300
Trade creditors - Joint ventures and associates 43,084,014 43,696,426
Trade and other payables 47,869,314 48,481,726
Other related parties    
Current    
Trade payable, related party 116,416 286,172
Parent company    
Current    
Trade payable, related party 850,254 878,874
Trade debtors - Joint ventures and associates    
Current    
Trade payable, related party $ 3,741,996 $ 3,625,406
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Borrowings (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Jun. 30, 2025
Current    
Corporate bonds $ 24,183,969 $ 25,265,276
Borrowings 85,134,018 119,728,126
Non-current    
Corporate bonds 25,926,536 25,926,536
Borrowings 53,802,032 38,198,026
Bank borrowings    
Current    
Borrowings 60,950,049 93,752,214
Non-current    
Borrowings 27,875,496 12,271,490
Corporate bonds    
Non-current    
Proceeds from issue of bonds 50,000,000  
Remaining borrowings available 150,000,000  
Trust debt securities    
Current    
Borrowings   $ 710,636
Series X corporate bonds    
Non-current    
Proceeds from issue of bonds $ 200,000,000  
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Borrowings, carrying amount (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
Current    
Borrowings $ 85,134,018 $ 119,728,126
Corporate bonds 24,183,969 25,265,276
Non-current    
Borrowings 53,802,032 38,198,026
Corporate bonds 25,926,536 25,926,536
Amortized cost    
Current    
Corporate bonds 24,183,969 25,265,276
Non-current    
Corporate bonds 25,926,536 25,926,536
Fair value    
Current    
Corporate bonds 22,007,517 22,529,823
Non-current    
Corporate bonds 19,495,612 18,732,545
Bank borrowings    
Current    
Borrowings 60,950,049 93,752,214
Non-current    
Borrowings 27,875,496 12,271,490
Bank borrowings | Amortized cost    
Current    
Borrowings 60,950,049 93,752,214
Non-current    
Borrowings 27,875,496 12,271,490
Bank borrowings | Fair value    
Current    
Borrowings 56,377,945 83,183,234
Non-current    
Borrowings $ 20,552,530 $ 9,402,501
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Secured Notes (Details)
$ in Millions
 1 Months Ended 3 Months Ended
Jun. 30, 2025
USD ($)
Sep. 30, 2025
USD ($)
director
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION    
Prepayment Premium Fee | $ $ 4.7 $ 7.4
Number of directors nominated by note holders | director   1
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Consideration for acquisition (Details)
Sep. 30, 2025
USD ($)
shares
Jul. 31, 2025
shares
Jun. 30, 2025
USD ($)
Current      
Consideration for acquisition of assets, current $ 815,202   $ 1,761,274
Total non-current consideration for acquisition 815,202   1,761,274
Non-current      
Consideration for acquisition of assets, non-current 355,981   397,774
Total non-current consideration for acquisition $ 355,981   $ 397,774
Pro Farm Group, Inc      
Non-current      
Number of shares issued related to merger from treasury shares | shares   237,054  
The number of new shares issued related to merger | shares   220  
Number of shares to be issued related to merger outstanding | shares 5,954    
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Employee benefits and social security (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION    
Salaries, accrued incentives, vacations and social security $ 5,400,253 $ 6,108,130
Key management personnel 123,770 65,882
Employee benefits and social security $ 5,524,023 $ 6,174,012
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Deferred revenue and advances from customers (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
Current    
Advances from customers $ 2,322,877 $ 4,282,668
Deferred revenue and advances from customers 2,322,877 4,282,668
Non-current    
Advances from customers 41,237  
Deferred revenue 1,794,550 1,436,912
Deferred revenue and advances from customers $ 1,835,787 $ 1,436,912
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Revenue (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Revenue    
Royalties $ 309,297 $ 693,786
Right of use license 2,399,212 2,862,987
Revenues from contracts with customers 77,435,995 92,621,078
Sale of goods and services    
Revenue    
Revenues from contracts with customers $ 74,727,486 $ 89,064,305
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Cost of Sales (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME    
Inventories as of the beginning of the period $ 82,999,205 $ 110,913,884
Purchases of the period 37,851,983 47,643,458
Production costs 5,318,601 6,503,891
Foreign currency translation 148,610 185,428
Subtotal 126,318,399 165,246,661
Inventories as of the end of the period (85,021,914) (109,450,616)
Cost of sales $ 41,296,485 $ 55,796,045
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - R&D classified by nature (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Costs and expenses    
Amortization of intangible assets $ 3,248,270 $ 3,026,403
Depreciation of property, plant and equipment 1,530,447 1,524,370
Depreciation of leased assets 1,052,983 760,728
Total 5,716,468 4,411,279
R&D capitalized (Note 5.7) 668,297 1,654,017
Total 6,384,765 6,065,296
Research and development expenses    
Costs and expenses    
Amortization of intangible assets 1,792,799 1,362,301
Depreciation of property, plant and equipment 230,628 198,198
Freight and haulage 975 2,221
Employee benefits and social securities 690,185 1,533,533
Maintenance 37,883 102,527
Energy and fuel 1,567 2,434
Supplies and materials 1,053,313 639,560
Mobility and travel 22,418 46,429
Share-based incentives   35,141
Publicity and advertising   2,131
Professional fees and outsourced services 1,857,264 100,959
Professional fees related parties   16,373
Office supplies 14,810 147,481
Information technology expenses 2,670 19,692
Insurance 10,106 12,772
Depreciation of leased assets   16,336
Miscellaneous 1,850 173,191
Total $ 5,716,468 $ 4,411,279
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Expenses classified by nature and functions (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Expenses classified by nature and function    
Amortization of intangible assets $ 3,248,270 $ 3,026,403
Depreciation of property, plant and equipment 1,530,447 1,524,370
Depreciation of leased assets 1,052,983 760,728
Obsolescence 457,274 614,618
Production costs    
Expenses classified by nature and function    
Amortization of intangible assets 82,507 100,139
Commissions and royalties 306,022  
Import and export expenses   49,057
Depreciation of property, plant and equipment 743,821 708,432
Depreciation of leased assets 416,521 163,503
Freight and haulage 115,172 707,583
Employee benefits and social securities 1,888,221 2,468,217
Maintenance 364,935 514,044
Energy and fuel 184,245 229,327
Supplies and materials 103,506 199,331
Mobility and travel 97,802 31,928
Contingencies 9,378  
Share-based incentives   76,813
Professional fees and outsourced services 478,907 525,950
Office supplies and registrations fees 3,171 44,297
Insurance 40,341 59,825
Information technology expenses 7,592 11,572
Obsolescence 457,274 550,468
Taxes 14,199 47,130
Miscellaneous 4,987 16,275
Total 5,318,601 6,503,891
Selling, general and administrative expenses    
Expenses classified by nature and function    
Amortization of intangible assets 1,372,964 1,563,963
Analysis and storage   2,914
Commissions and royalties 315,581 811,802
Import and export expenses 144,543 420,520
Depreciation of property, plant and equipment 555,998 617,740
Depreciation of leased assets 636,462 580,889
Impairment of receivables 655,034 184,879
Freight and haulage 1,179,363 2,523,323
Employee benefits and social securities 8,908,358 10,040,415
Maintenance 658,015 796,348
Energy and fuel 26,378 23,523
Supplies and materials 358,030 872,326
Mobility and travel 945,951 1,170,011
Publicity and advertising 1,049,481 1,381,283
Contingencies 24,073 297,159
Share-based incentives 533 659,327
Professional fees and outsourced services 2,316,544 1,813,064
Professional fees related parties   44,638
Office supplies and registrations fees 227,893 347,914
Insurance 804,730 677,363
Information technology expenses 514,270 792,095
Obsolescence   64,150
Taxes 2,398,466 4,478,319
Miscellaneous 44,393 161
Total 23,137,060 30,164,126
Total    
Expenses classified by nature and function    
Amortization of intangible assets 1,455,471 1,664,102
Analysis and storage   2,914
Commissions and royalties 621,603 811,802
Import and export expenses 144,543 469,577
Depreciation of property, plant and equipment 1,299,819 1,326,172
Depreciation of leased assets 1,052,983 744,392
Impairment of receivables 655,034 184,879
Freight and haulage 1,294,535 3,230,906
Employee benefits and social securities 10,796,579 12,508,632
Maintenance 1,022,950 1,310,392
Energy and fuel 210,623 252,850
Supplies and materials 461,536 1,071,657
Mobility and travel 1,043,753 1,201,939
Publicity and advertising 1,049,481 1,381,283
Contingencies 33,451 297,159
Share-based incentives 533 736,140
Professional fees and outsourced services 2,795,451 2,339,014
Professional fees related parties   44,638
Office supplies and registrations fees 231,064 392,211
Insurance 845,071 737,188
Information technology expenses 521,862 803,667
Obsolescence 457,274 614,618
Taxes 2,412,665 4,525,449
Miscellaneous 49,380 16,436
Total $ 28,455,661 $ 36,668,017
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Other income or expenses, net (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME    
Net result from commercialization of agricultural products $ (628,482) $ (828,366)
Expenses recovery (44,022)  
Others 476,828 132,856
Result of intangible sales   171,487
Total $ (195,676) $ (524,023)
v3.25.3
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Finance results (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Financial costs    
Interest expenses $ (8,549,952) $ (6,059,231)
Financial commissions (566,451) (1,102,617)
Financial costs (9,116,403) (7,161,848)
Other financial results    
Exchange differences generated by assets (2,637,671) (2,686,292)
Exchange differences generated by liabilities 2,416,236 894,756
Changes in fair value of financial assets or liabilities and other financial results (598,953) (872,416)
Prepayment premium fee (2,676,273)  
Net gain of inflation effect on monetary items 40,281 (7,269)
Other financial results $ (3,456,380) $ (2,671,221)
v3.25.3
TAXATION - Taxes on income (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
TAXATION    
Current tax expense $ (4,379,313) $ (1,162,366)
Deferred tax 2,296,318 2,428,775
Income tax expenses $ (2,082,995) $ 1,266,409
v3.25.3
TAXATION - Movement on the deferred income tax (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
TAXATION    
Beginning of the period deferred tax $ (25,205,940) $ (25,296,930)
Charge for the period 2,296,318 2,428,775
Conversion difference 55,800 (1,074,996)
Total net deferred tax $ (22,853,822) $ (23,943,151)
v3.25.3
TAXATION - Reconciliation of the statutory tax rate (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
TAXATION    
Earning before income tax-rate $ (5,365,237) $ (7,464,462)
Income tax expense by applying tax rate in force in the respective countries (210,141) 2,042,411
Share of profit or loss of subsidiaries, joint ventures and associates 69,976 (96,264)
Stock options charge   (68,931)
Non-deductible expenses (1,263,978) (544,001)
Tax inflation adjustment (13,030) 792,693
Result of inflation effect on monetary items and other finance results (601,279) (859,499)
Derecognition of tax loss carryforwards (64,543)  
Income tax expenses $ (2,082,995) $ 1,266,409
v3.25.3
TAXATION - Income tax expense was calculated by applying the tax rate in force (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Tax Jurisdiction    
Earning before income tax-rate $ (5,365,237) $ (7,464,462)
Income tax (210,141) 2,042,411
Low or null taxation jurisdictions    
Tax Jurisdiction    
Earning before income tax-rate $ (4,632,925) $ 1,213,563
Weight average applicable tax rate 0.00% 0.00%
Profit-making entities    
Tax Jurisdiction    
Earning before income tax-rate $ 5,331,275 $ 2,480,831
Weight average applicable tax rate 34.60% 32.20%
Income tax $ (1,844,404) $ (798,649)
Loss-making entities    
Tax Jurisdiction    
Earning before income tax-rate $ (6,063,587) $ (11,158,856)
Weight average applicable tax rate 27.00% 25.50%
Income tax $ 1,634,263 $ 2,841,060
v3.25.3
EARNING PER SHARE (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Numerator    
Loss for the period (basic EPS) $ (7,327,885) $ (6,369,262)
Loss for the period (basic EPS) $ (7,327,885) $ (6,369,262)
Denominator    
Weighted average number of shares (basic EPS) 63,428,167 62,851,063
Weighted average number of shares (diluted EPS) 63,428,167 62,851,063
Basic loss attributable to ordinary equity holders of the parent $ (0.1155) $ (0.1013)
Diluted loss attributable to ordinary equity holders of the parent $ (0.1155) $ (0.1013)
v3.25.3
EQUITY INFORMATION (Details)
 3 Months Ended
Sep. 30, 2025
shares
Vote
$ / shares
EQUITY INFORMATION  
Number of own shares repurchased 2,165,638
Number of votes for each ordinary share | Vote 1
Equity compensation plan  
EQUITY INFORMATION  
Number of total converted options outstanding 3,389,224
Ordinary shares  
EQUITY INFORMATION  
Number of shares authorized 100,000,000
Par value per share | $ / shares $ 0.0001
Number of shares issued 63,478,813
Number of shares outstanding 63,478,813
Preference shares  
EQUITY INFORMATION  
Number of shares authorized 1,000,000
Par value per share | $ / shares $ 0.0001
Number of shares issued 0
Number of shares outstanding 0
v3.25.3
CASH FLOW INFORMATION (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Investment activities    
Investment in-kind in other related parties (Note 15) $ 664,590 $ 666,068
Capitalization of interest on buildings in progress 172,875 68,668
Investing activities 837,465 $ 734,736
Financing activities    
Contingent consideration payment with own shares (870,795)  
Financing activities $ (870,795)  
v3.25.3
JOINT VENTURES AND ASSOCIATES - Assets and Liabilities (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
CASH FLOW INFORMATION    
Assets in joint ventures and associates $ 39,425,934 $ 39,371,264
Liabilities in joint ventures and associates 765,576 1,007,678
Synertech Industrias S.A.    
CASH FLOW INFORMATION    
Assets in joint ventures and associates 39,389,432 39,334,762
Alfalfa Technologies S.R.L    
CASH FLOW INFORMATION    
Assets in joint ventures and associates 36,502 36,502
Trigall Genetics S.A.    
CASH FLOW INFORMATION    
Liabilities in joint ventures and associates $ 765,576 $ 1,007,678
v3.25.3
JOINT VENTURES AND ASSOCIATES - Changes in joint ventures investments (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
JOINT VENTURES AND ASSOCIATES    
As of the beginning of the period $ 38,363,586 $ 39,489,898
Share of profit or loss 296,772 (586,318)
As of the end of the period $ 38,660,358 $ 38,903,580
v3.25.3
JOINT VENTURES AND ASSOCIATES - Share of profit (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
CASH FLOW INFORMATION    
Share of profit or loss $ 296,772 $ (586,318)
Trigall Genetics S.A.    
CASH FLOW INFORMATION    
Share of profit or loss 242,102 (778,198)
Synertech Industrias S.A.    
CASH FLOW INFORMATION    
Share of profit or loss $ 54,670 $ 191,880
v3.25.3
SEGMENT INFORMATION - Group's reporting segments (Details) - USD ($)
 3 Months Ended 12 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Jun. 30, 2025
Revenues from contracts with customers      
Sale of goods and services $ 77,435,995 $ 92,621,078  
Royalties 309,297 693,786  
Right of use license 2,399,212 2,862,987  
Initial recognition and changes in the fair value of biological assets at the point of harvest 160,540 666,175 $ 1,764,863
Total 77,596,535 93,287,253  
Cost of sales (41,296,485) (55,796,045)  
Gross profit per segment $ 36,300,050 $ 37,491,208  
% Gross margin 47.00% 40.00%  
Seed and integrated products      
Revenues from contracts with customers      
Royalties $ 309,297 $ 693,786  
Initial recognition and changes in the fair value of biological assets at the point of harvest 160,540 666,175  
Total 12,665,047 19,861,888  
Cost of sales (5,054,226) (12,802,027)  
Gross profit per segment $ 7,610,821 $ 7,059,861  
% Gross margin 60.00% 36.00%  
Crop protection      
Revenues from contracts with customers      
Total $ 39,871,696 $ 47,739,696  
Cost of sales (22,268,002) (29,025,677)  
Gross profit per segment $ 17,603,694 $ 18,714,019  
% Gross margin 44.00% 39.00%  
Crop nutrition      
Revenues from contracts with customers      
Right of use license $ 2,399,212 $ 2,862,987  
Total 25,059,792 25,685,669  
Cost of sales (13,974,257) (13,968,341)  
Gross profit per segment $ 11,085,535 $ 11,717,328  
% Gross margin 44.00% 46.00%  
Sale of goods and services      
Revenues from contracts with customers      
Sale of goods and services $ 74,727,486 $ 89,064,305  
Sale of goods and services | Seed and integrated products      
Revenues from contracts with customers      
Sale of goods and services 12,195,210 18,501,927  
Sale of goods and services | Crop protection      
Revenues from contracts with customers      
Sale of goods and services 39,871,696 47,739,696  
Sale of goods and services | Crop nutrition      
Revenues from contracts with customers      
Sale of goods and services $ 22,660,580 $ 22,822,682  
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Financial assets by category (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
Amortized cost    
Financial assets by category    
Financial assets $ 196,745,824 $ 211,830,890
Fair value    
Financial assets by category    
Financial assets 4,884,221 15,246,972
Cash and cash equivalents | Amortized cost    
Financial assets by category    
Financial assets 11,728,206 19,488,145
Cash and cash equivalents | Fair value    
Financial assets by category    
Financial assets 3,776,940 13,206,934
Other financial assets | Amortized cost    
Financial assets by category    
Financial assets 52 58
Other financial assets | Fair value    
Financial assets by category    
Financial assets 1,107,281 2,040,038
Trade receivables | Amortized cost    
Financial assets by category    
Financial assets 160,044,430 168,366,767
Other receivables | Amortized cost    
Financial assets by category    
Financial assets $ 24,973,136 $ 23,975,920
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Financial liabilities by category (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
Amortized cost    
Financial liabilities by category    
Financial liabilities $ 403,635,336 $ 419,463,134
Fair value    
Financial liabilities by category    
Financial liabilities 7,530 4,218,822
Trade and other payables | Amortized cost    
Financial liabilities by category    
Financial liabilities 144,018,905 141,779,322
Trade and other payables | Fair value    
Financial liabilities by category    
Financial liabilities   3,135,008
Borrowings | Amortized cost    
Financial liabilities by category    
Financial liabilities 138,936,050 157,926,152
Secured notes | Amortized cost    
Financial liabilities by category    
Financial liabilities 103,603,614 102,270,445
Lease liability | Amortized cost    
Financial liabilities by category    
Financial liabilities 15,913,114 16,411,981
Consideration for acquisition | Amortized cost    
Financial liabilities by category    
Financial liabilities 1,163,653 1,075,234
Consideration for acquisition | Fair value    
Financial liabilities by category    
Financial liabilities $ 7,530 $ 1,083,814
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Fair value by hierarchy (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
Trade and other payables | Level 2    
Fair value by hierarchy    
Financial liability at fair value   $ 3,135,008
Consideration for acquisition | Level 1    
Fair value by hierarchy    
Financial liability at fair value $ 7,530 1,083,814
Mutual funds | Level 1    
Fair value by hierarchy    
Financial assets at fair value   144,606
Moolec Science S.A. shares | Level 1    
Fair value by hierarchy    
Financial assets at fair value 151,972 976,425
Other investments | Level 1    
Fair value by hierarchy    
Financial assets at fair value $ 955,309 $ 919,007
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Liquidity risk (Details) - Liquidity risk - USD ($)
Sep. 30, 2025
Jun. 30, 2025
Up to 3 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities $ 178,245,585 $ 217,355,259
3 to 12 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 110,603,107 109,721,232
Between one and three periods    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 114,794,174 96,605,465
Trade and other payables | Up to 3 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 43,324,868 35,989,362
Trade and other payables | 3 to 12 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 52,824,723 60,443,242
Trade and other payables | Between one and three periods    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 47,869,314 48,481,726
Borrowings | Up to 3 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 30,244,937 78,084,912
Borrowings | 3 to 12 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 54,889,081 41,643,214
Borrowings | Between one and three periods    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 53,802,032 38,198,026
Convertible notes | Up to 3 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 103,603,614 102,270,445
Leasing liabilities | Up to 3 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 1,072,166 1,010,540
Leasing liabilities | 3 to 12 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 2,074,101 5,873,502
Leasing liabilities | Between one and three periods    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 12,766,847 9,527,939
Consideration for acquisition | 3 to 12 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 815,202 1,761,274
Consideration for acquisition | Between one and three periods    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities $ 355,981 $ 397,774
v3.25.3
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Currency risk (Details) - Currency risk
 3 Months Ended
Sep. 30, 2025
USD ($)
Currency risk  
Risk exposure associated with instruments sharing characteristic $ (18,505,060)
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 $ 1,800,000
v3.25.3
LEASES - Right-of-use leased asset (Details) - USD ($)
 3 Months Ended 12 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Jun. 30, 2025
Right-of-use leased asset      
Book value at the beginning of the period $ 16,377,701    
Depreciation of the period 1,052,983 $ 760,728  
Book value at the end of the period 15,787,344   $ 16,377,701
Right-of-use leased asset      
Right-of-use leased asset      
Book value at the beginning of the period 30,142,835 20,979,597 20,979,597
Additions of the year 261,066   9,569,819
Disposals     (680,110)
Exchange differences 227,670   273,529
Book value at the end of the period 30,631,571   30,142,835
Depreciation      
Right-of-use leased asset      
Book value at the beginning of the period (13,765,134) $ (9,377,845) (9,377,845)
Depreciation of the period 1,052,983   5,036,703
Disposals     (697,150)
Exchange differences (26,110)   (47,736)
Book value at the end of the period $ (14,844,227)   $ (13,765,134)
v3.25.3
LEASES - Lease liability (Details) - USD ($)
 3 Months Ended 12 Months Ended
Sep. 30, 2025
Jun. 30, 2025
LEASES    
Book value at the beginning of the period $ 16,411,981 $ 11,284,137
Additions of the period 261,066 9,569,819
Interest expenses, exchange differences and inflation effects 531,405 1,059,412
Payments of the period (1,291,338) (5,501,387)
Total 15,913,114 16,411,981
Lease Liabilities    
Non-current 12,766,847 9,527,939
Current 3,146,267 6,884,042
Total $ 15,913,114 $ 16,411,981
v3.25.3
LEASES - Right-of-use asset by type (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
Jun. 30, 2024
Right-of-use leased asset      
Right of use asset $ 15,787,344 $ 16,377,701  
USD      
Right-of-use leased asset      
Incremental borrowing rate (as a percent) 6.30%    
BRL      
Right-of-use leased asset      
Incremental borrowing rate (as a percent) 18.59%    
Right-of-use leased asset      
Right-of-use leased asset      
Right of use asset $ 30,631,571 30,142,835 $ 20,979,597
Right-of-use leased asset | Machinery and equipment      
Right-of-use leased asset      
Right of use asset 8,824,925 3,655,741  
Right-of-use leased asset | Vehicles      
Right-of-use leased asset      
Right of use asset 1,326,565 1,214,933  
Right-of-use leased asset | Equipment and computer software      
Right-of-use leased asset      
Right of use asset 1,347,568 1,347,568  
Right-of-use leased asset | Land and buildings      
Right-of-use leased asset      
Right of use asset $ 19,132,513 $ 23,924,593  
v3.25.3
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Transactions (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
In-kind contributions $ 664,590 $ 666,068
Total 415,137 (2,051,396)
Joint ventures and associates    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Sales of goods and services 4,480,279 1,970,746
Purchases of goods and services (3,327,524) (5,533,795)
Key management personnel    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Sales of goods and services   6,048
Purchases of goods and services 82,408 157,213
Salaries, social security benefits and other benefits (841,706) (1,091,546)
Shareholders and other related parties    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Sales of goods and services 690,498 3,628,119
Purchases of goods and services (1,333,408) (1,854,249)
In-kind contributions $ 664,590 $ 666,068
v3.25.3
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Receivable (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Other receivables $ 16,602,908 $ 15,861,981
Total 22,818,333 22,586,275
Shareholders and other related parties    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Trade debtors   249,701
Other receivables 3,535,965 2,775,092
Joint ventures and associates    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Trade debtors 414,206 413,689
Other receivables $ 18,868,162 $ 19,147,793
v3.25.3
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Payables (Details) - USD ($)
Sep. 30, 2025
Jun. 30, 2025
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Total $ (151,520,064) $ (150,823,205)
Key management personnel    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Salaries, social security benefits and other benefits (123,770) (65,882)
Shareholders and other related parties    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Trade creditors (850,254) (878,874)
Trade and other payables (116,416) (286,172)
Joint ventures and associates    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Trade creditors (46,826,010) (47,321,832)
Other related parties    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Secured notes $ (103,603,614) $ (102,270,445)
v3.25.3
KEY MANAGEMENT PERSONNEL COMPENSATION - Summary of compensation of directors and other members (Details) - USD ($)
 3 Months Ended
Sep. 30, 2025
Sep. 30, 2024
KEY MANAGEMENT PERSONNEL COMPENSATION    
Salaries, social security and other benefits $ 599,351 $ 611,096
Share-based incentives 0 480,450
Total $ 599,351 $ 1,091,546