BIOCERES CROP SOLUTIONS CORP., 6-K filed on 3/13/2026
Report of Foreign Issuer
v3.25.4
Document and Entity Information
 6 Months Ended
Dec. 31, 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 Dec. 31, 2025
Current Fiscal Year End Date --06-30
Document Fiscal Year Focus 2026
Document Fiscal Period Focus Q2
Amendment Flag false
v3.25.4
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)
Dec. 31, 2025
Jun. 30, 2025
CURRENT ASSETS    
Cash and cash equivalents $ 11,064,683 $ 32,695,079
Other financial assets 1,515,145 2,040,038
Trade receivables 154,931,523 165,859,933
Other receivables 15,343,683 15,861,981
Recoverable income tax 1,908,344 1,864,817
Inventories 64,789,545 87,611,269
Biological assets 2,363,568 2,378,380
Assets subject to foreclosure 42,363,563  
Total current assets 294,280,054 308,311,497
NON-CURRENT ASSETS    
Other financial assets 49 58
Trade receivables 1,266,738 2,506,834
Other receivables 24,374,686 23,660,530
Recoverable income tax 19,435 17,995
Deferred tax assets 5,520,951 4,916,980
Investments in joint ventures and associates 39,474,913 39,371,264
Investment properties   570,324
Property, plant and equipment 61,085,579 74,575,386
Intangible assets 87,289,801 181,173,079
Goodwill 36,073,683 112,163,432
Right of use asset 10,975,652 16,377,701
Total non-current assets 266,081,487 455,333,583
Total assets 560,361,541 763,645,080
CURRENT LIABILITIES    
Trade and other payables 89,408,430 96,432,604
Borrowings 90,063,228 119,728,126
Employee benefits and social security 4,964,421 6,174,012
Deferred revenue and advances from customers 2,497,944 4,282,668
Income tax payable 6,428,697 452,800
Consideration for acquisition 791,280 1,761,274
Secured notes 104,354,169 102,270,445
Lease liabilities 2,765,072 6,884,042
Liabilities subject to foreclosure 27,363,563  
Total current liabilities 328,636,804 337,985,971
NON-CURRENT LIABILITIES    
Trade and other payables 51,650,942 48,481,726
Borrowings 34,155,963 38,198,026
Deferred revenue and advances from customers 1,436,912 1,436,912
Joint ventures and associates 742,301 1,007,678
Deferred tax liabilities 27,393,793 30,122,920
Provisions 1,238,122 1,267,572
Consideration for acquisition 372,373 397,774
Lease liabilities 8,118,030 9,527,939
Total non-current liabilities 125,108,436 130,440,547
Total liabilities 453,745,240 468,426,518
EQUITY    
Equity attributable to owners of the parent 76,406,326 265,444,568
Non-controlling interest 30,209,975 29,773,994
Total equity 106,616,301 295,218,562
Total equity and liabilities $ 560,361,541 $ 763,645,080
v3.25.4
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME        
Revenues from contracts with customers $ 73,674,526 $ 98,880,989 $ 142,640,298 $ 182,313,271
Initial recognition and changes in the fair value of biological assets at the point of harvest 131,804 (78,122) 292,344 588,053
Cost of sales (47,154,348) (57,260,905) (85,515,467) (109,560,851)
Changes in the net realizable value of agricultural products after harvest 237,675 (767,667) (102,397) (204,522)
Research and development expenses (2,347,566) (1,968,597) (5,999,379) (4,355,861)
Selling, general and administrative expenses (17,144,866) (25,351,644) (34,327,650) (48,964,269)
Share of profit or loss of joint ventures and associates 72,254 360,155 369,026 (226,163)
Other income or expenses, net 52,914 549,863 (148,885) 25,840
Operating profit 7,522,393 14,364,072 17,207,890 19,615,498
Financial cost (7,950,232) (6,429,412) (16,118,130) (13,078,030)
Other financial results (938,299) (634,948) (4,717,256) (3,903,776)
(Loss) / Profit before income tax (1,366,138) 7,299,712 (3,627,496) 2,633,692
Income tax (3,109,370) (636,153) (5,588,394) 255,526
(Loss) / Profit of the period from continuing operations (4,475,508) 6,663,559 (9,215,890) 2,889,218
Profit / (Loss) of the period from discontinued operations 1,014,318 (6,058,318) (1,693,532) (8,482,030)
Loss related to foreclosure (179,008,341)   (179,008,341)  
Loss of the period from discontinued operations (177,994,023) (6,058,318) (180,701,873) (8,482,030)
(Loss) / Profit of the period (182,469,531) 605,241 (189,917,763) (5,592,812)
(Loss) / Profit from continuing operations attributable to:        
Equity holders of the parent (5,045,798) 6,201,853 (9,665,833) 2,256,303
Non-controlling interests 570,290 461,706 449,943 632,915
(Loss) / Profit of the period from continuing operations (4,475,508) 6,663,559 (9,215,890) 2,889,218
Loss from discontinued operations attributable to:        
Equity holders of the parent (177,994,023) (6,058,318) (180,701,873) (8,482,030)
Loss of the period from discontinued operations (177,994,023) (6,058,318) (180,701,873) (8,482,030)
Other comprehensive loss from continuing operations 268,609 94,004 (44,119) 82,961
Items that may be subsequently reclassified to loss 268,609 94,004 (44,119) 82,961
Foreign exchange differences on translation of foreign operations 268,609 94,004 (44,119) 82,961
Total comprehensive (loss) / profit (182,200,922) 699,245 (189,961,882) (5,509,851)
Total comprehensive (loss)/ profit from continuing operations attributable to:        
Equity holders of the parent (4,753,405) 6,452,086 (9,695,990) 2,460,976
Non-controlling interests 546,506 305,477 435,981 511,203
Total comprehensive (loss)/ profit from continuing operations (4,206,899) 6,757,563 (9,260,009) 2,972,179
Total comprehensive loss from discontinued operations attributable to:        
Equity holders of the parent (177,994,023) (6,058,318) (180,701,873) (8,482,030)
Total comprehensive loss from discontinued operations $ (177,994,023) $ (6,058,318) $ (180,701,873) $ (8,482,030)
(Loss)/Profit per share        
Basic (loss)/profit attributable to ordinary equity holders of the parent from continuing operations $ (0.0795) $ 0.0987 $ (0.1523) $ 0.0359
Basic loss attributable to ordinary equity holders of the parent from discontinued operations (2.8041) (0.0964) (2.8467) (0.135)
Basic (loss)/profit attributable to ordinary equity holders of the parent (2.8836) 0.0023 (2.999) (0.0991)
Diluted (loss)/profit attributable to ordinary equity holders of the parent from continuing operations (0.0795) 0.0982 (0.1523) 0.0357
Diluted loss attributable to ordinary equity holders of the parent from discontinued operations (2.8041) (0.0964) (2.8467) (0.135)
Diluted (loss)/profit attributable to ordinary equity holders of the parent $ (2.8836) $ 0.0023 $ (2.999) $ (0.0991)
v3.25.4
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 1,459,006   63,055     1,395,951             1,459,006
Purchase of own shares (926,899)             (926,899)         (926,899)
Distribution of dividends by subsidiary                       (72,051) (72,051)
(Loss)/Profit for the period (6,225,727)               (6,225,727)     632,915 (5,592,812)
Other comprehensive (loss)/profit 204,673                 204,673   (121,712) 82,961
Balance at Dec. 31, 2024 309,552,310 6,500 327,703,731 (255,893) (780,841) 20,823,326 9,285,261 (32,214,878) (15,853,056) 998,862 (160,702) 36,778,747 346,331,057
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
Sale of own shares 488,293       (2,825,092)     3,313,385         488,293
(Loss)/Profit for the period (190,367,706)               (190,367,706)     449,943 (189,917,763)
Other comprehensive (loss)/profit (30,157) 0 0 0 0 0 0 0 0 (30,157) 0 (13,962) (44,119)
Balance at Dec. 31, 2025 $ 76,406,326 $ 6,500 $ 330,001,315 $ 2,635,884 $ (6,467,175) $ 21,464,240 $ 9,285,261 $ (25,170,263) $ (255,411,089) $ 222,355 $ (160,702) $ 30,209,975 $ 106,616,301
v3.25.4
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 3 Months Ended 6 Months Ended 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Jun. 30, 2025
OPERATING ACTIVITIES          
Loss of the period $ (182,469,531) $ 605,241 $ (189,917,763) $ (5,592,812)  
Loss of the period from discontinued operations 177,994,023 6,058,318 180,701,873 8,482,030  
Adjustments to reconcile profit to net cash flows          
Income tax     5,588,394 (255,526)  
Financial results     20,835,386 16,981,806  
Depreciation of property, plant and equipment     2,226,204 2,400,642  
Amortization of intangible assets     3,030,395 2,364,505  
Depreciation of leased assets     1,760,806 1,771,006  
Restructuring and transactional expenses     1,304,814    
Share-based incentive and stock options       2,207,384  
Share of profit or loss of joint ventures and associates (72,254) (360,155) (369,026) 226,163  
Provisions for contingencies     109,186 175,487  
Allowance for impairment of trade debtors     1,104,849 1,923,790  
Allowance for obsolescence     1,102,370 477,756  
Initial recognition and changes in the fair value of biological assets     (292,344) (588,053)  
Changes in the net realizable value of agricultural products after harvest     102,397 204,522  
Gain on sale of equipment and intangible assets     (23,902) (147,199)  
Working capital adjustments          
Trade receivables     (6,827,057) (24,559,378)  
Other receivables     (3,249,114) 866,073  
Income and minimum presumed income taxes     (3,571,301) (4,640,270)  
Inventories and biological assets     12,639,705 20,694,524  
Trade and other payables     9,303,135 (26,893,597)  
Employee benefits and social security     (839,739) 889,412  
Deferred revenue and advances from customers     (1,401,302) (1,039,002)  
Interest collected     4,125,660 3,579,162  
Inflation effects on working capital adjustments     27,213 66,366  
Net cash flows generated by operating activities from continuing operations     37,470,839 (405,209)  
Net cash flows used in operating activities from discontinued operations     (5,704,951) 204,846  
Net cash flows generated by (used in) operating activities     31,765,888 (200,363)  
INVESTMENT ACTIVITIES          
Proceeds from sale of property, plant and equipment     26,504 155,471  
Proceeds from financial assets     342,043 9,628,376  
Investment in financial assets     (773,591) (5,656,002)  
Purchase of property, plant and equipment     (659,642) (2,795,812)  
Capitalized development expenditures     (894,474) (3,436,077)  
Purchase of intangible assets     (32,617) (284,372)  
Net cash flows used in investing activities from continuing operations     (1,991,777) (2,388,416)  
Net cash flows used in investing activities from discontinued operations     (2,076,440) (2,725,089)  
Net cash flows used in investing activities     (4,068,217) (5,113,505)  
FINANCING ACTIVITIES          
Proceeds from borrowings     17,012,458 78,471,874  
Repayment of borrowings and financed payments     (52,404,135) (75,383,977)  
Interest payments     (6,982,945) (12,598,035)  
Other financial payments     (1,511,498) (2,249,398)  
Purchase of own shares       (926,899)  
Sales of own shares     488,293    
Leased assets payments     (2,238,286) (2,205,274)  
Cash dividend distributed by subsidiary       (72,051)  
Net cash flows used in financing activities from continuing operations     (45,636,113) (14,963,760)  
Net cash flows (used in) generated by financing activities from discontinued operations     (1,066,329) 2,651,251  
Net cash flows used in financing activities     (46,702,442) (12,312,509)  
Net decrease in cash and cash equivalents from continuing operations     (10,157,051) (17,757,385)  
Net (decrease) / increase in cash and cash equivalents from discontinued operations     (8,847,720) 131,008  
Net decrease in cash and cash equivalents     (19,004,771) (17,626,377)  
Inflation effects on cash and cash equivalents     (75) 1,960  
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     (2,069,722) 2,327,888  
Cash reclassified to assets subject to foreclosure     (555,828) (4,145,525)  
Cash and cash equivalents as of the end of the period $ 11,064,683 $ 25,031,216 $ 11,064,683 $ 25,031,216 $ 32,695,079
v3.25.4
GENERAL INFORMATION
 6 Months Ended
Dec. 31, 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.
v3.25.4
ACCOUNTING STANDARDS AND BASIS OF PREPARATION
 6 Months Ended
Dec. 31, 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- and six-month period ended December 31, 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 December 31, 2025, and June 30, 2025 and for the three- and six-month period ended December 31, 2025 and 2024 were authorized by the Board of Directors of Bioceres Crop Solutions Corp. on March 13, 2026.

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.

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.

Due to these adverse market conditions, our performance metrics were negatively impacted, leading to 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. In this context, the intervening court issued a precautionary measure prohibiting us from transferring, assigning, encumbering or liquidating any collateral or security interest. On January 20, 2026, a judicial foreclosure sale of the granted collateral took place (see Note 4).

We are actively pursuing several alternatives to address this financial situation. While discussions remain open regarding a new long-term facility or assets disposal, we are also engaging with local Argentine finance institutions 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.

In parallel, we have made substantial progress in optimizing our working capital and realigning our cost structure to reflect current market conditions. 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 flow 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 material uncertainty that raises 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.
v3.25.4
NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB
 6 Months Ended
Dec. 31, 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- 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.
-Amendment to IAS 21 – Translation into a Hyperinflationary Presentation Currency. The amendments are effective for annual periods beginning on or after January 1, 2027.

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.
v3.25.4
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS
 6 Months Ended
Dec. 31, 2025
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS  
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS

4.   ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS

As discussed in Note 2, the noteholders of the Secured Notes initiated legal proceedings seeking payment in full of the outstanding amounts and enforcement of the collateral pledged pursuant to such agreements. On December 18, 2025, the competent court issued a precautionary ruling prohibiting the Company from transferring, assigning, encumbering, or otherwise disposing of the collateral assets pledged in connection with the notes. On January 20, 2026, subsequent to the reporting date, a judicial foreclosure auction was held with respect to such collateral, resulting in the transfer of certain assets to entities affiliated with the noteholders with a consideration offered of $15 million. As of the date of issuance of these consolidated financial statements, the foreclosure process has not been formally concluded, and the Company is in the process of negotiating a transition agreement with the noteholders.

The consideration offered so far by the noteholders for the collateral assets is not sufficient to fully settle the outstanding amounts under the Secured notes. In addition to the assets pledged and subject to judicial foreclosure, the Secured notes are further guaranteed by BCS Holding Inc., Bioceres Crops do Brasil Ltda., Bioceres Crops S.A., Bioceres Semillas S.A.U., Verdeca LLC, Rasa Holding LLC, Rizobacter Argentina S.A., Rizobacter del Paraguay S.A., Rizobacter do Brasil Ltda., Rizobacter South Africa, Rizobacter Uruguay, Rizobacter USA, LLC, Pro Farm Group, Inc., Pro Farm Michigan Manufacturing LLC, Pro Farm, Inc., Pro Farm Technologies Comércio de Insumos Agrícolas do Brasil Ltda., Glinatur S.A. and Pro Farm OU.

The Company disputes the alleged defaults, the acceleration of the notes, and the commercial reasonableness of the foreclosure process, has demanded a jury trial, and has initiated a counterclaim against the directors who were appointed to represent the noteholders. The Company has reserved all rights and remedies in this respect.

Due to the situation above, as of December 31, 2025, the collateral assets subject to the court-mandated disposal process met the criteria set forth in IFRS 5 Non-current Assets Held for Sale and Discontinued Operations to be classified as non-current assets held for sale (“assets and liabilities subject to foreclosure”, as:

●the assets were available for immediate sale in their present condition;
●the sale was highly probable and imposed by a binding judicial ruling;
●an active and irreversible process to dispose of the assets had been initiated; and
●the sale was expected to be completed within twelve months of the reporting date.

In accordance with IFRS 5, the assets classified as subject to foreclosure were measured at the lower of their carrying amount and fair value less costs to sell. Based on the expected proceeds from the foreclosure auction, we recognized an impairment loss to reflect this measurement.

The cumulative loss recognized due to the measurement in connection with the net assets subject to foreclosure amounted to $179.0 million, as detailed below.

​

​

​

​

Net assets reclassified as subject to foreclosure

  ​ ​ ​

194,008,341

Consideration offered from noteholders

 

(15,000,000)

Net loss from foreclosure

 

179,008,341

​

The disposal group classified subject to foreclosure represents a separate major geographical area of operations, primarily related to the Group’s activities, mainly in the United States and Europe, and constitutes a significant component of the Group’s consolidated assets and revenues.

As a result, the disposal qualifies as a discontinued operation in accordance with IFRS 5. Consequently,

●the results of the discontinued operation have been presented separately from continuing operations in the consolidated statements of profit or loss and other comprehensive income;
●the assets and liabilities related to the discontinued operation have been presented separately in the consolidated statement of financial position;
●cash flow attributable to the discontinued operation have been presented separately from those of continuing operations in the consolidated statement of cash flows, disclosing operating, investing and financing cash flows; and
●comparative information has been recast to reflect the discontinued operation presentation.

Net assets classified as subject to foreclosure

The carrying amount of the net assets subject to foreclosure was estimated based on the best information available on the reporting date as the transition process remained ongoing and had not been formally finalized.

​

​

​

​

​

  ​ ​ ​

12/31/2025

Current assets

 

  ​

Cash and cash equivalents

 

555,828

Trade receivables

 

22,163,439

Other receivables

 

3,046,129

Inventories

 

12,742,121

Non-current assets

 

  ​

Investment properties

 

568,967

Property, plant and equipment

 

12,171,900

Intangible assets

 

89,149,047

Goodwill

 

76,089,749

Right of use asset

 

4,884,724

Total assets subject to foreclosure

 

221,371,904

​

​

​

Current liabilities

 

  ​

Trade and other payables

 

18,416,300

Borrowings

 

21,046

Employee benefits and social security

 

369,852

Consideration for acquisition

 

7,530

Lease liabilities

 

988,531

Non-current liabilities

 

  ​

Borrowings

 

3,024,032

Deferred revenue and advances from customers

 

383,422

Lease liabilities

 

4,152,850

Total liabilities subject to foreclosure

 

27,363,563

​

​

​

Net assets subject to foreclosure

 

194,008,341

​

Total assets subject to foreclosure amounting to $221.4 million were remeasured based on the foreclosure consideration offered from the noteholders, which amounted to $15.0 million, together with estimated assumed liabilities classified in the consolidated statements of financial position as “Liabilities subject to foreclosure” of $27.4 million. As a result of this remeasurement, assets subject to foreclosure reached to $42.4 million and are presented in the consolidated statements of financial position as “Asset subject to foreclosure.”

Net income from discontinued operations

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

​

12/31/2025

​

12/31/2024

​

12/31/2025

​

12/31/2024

Revenues from contracts with customers

  ​ ​ ​

15,783,275

  ​ ​ ​

7,878,122

  ​ ​ ​

24,253,498

  ​ ​ ​

17,066,918

Cost of sales

 

(4,965,581)

 

(4,289,502)

 

(7,900,947)

 

(7,785,601)

Research and development expenses

 

(1,513,131)

 

(2,224,239)

 

(3,577,786)

 

(4,248,254)

Selling, general and administrative expenses

 

(6,825,222)

 

(7,809,434)

 

(12,779,498)

 

(14,360,935)

Other income or expenses, net

 

122,906

 

(388)

 

129,029

 

(388)

Operating profit (loss)

 

2,602,247

 

(6,445,441)

 

124,296

 

(9,328,260)

​

​

​

​

​

​

​

​

​

Financial cost

 

(907,200)

 

(1,002,373)

 

(1,855,705)

 

(1,515,603)

Other financial results

 

(79,534)

 

554,251

 

243,043

 

1,151,858

Income (Loss) before income tax

 

1,615,513

 

(6,893,563)

 

(1,488,366)

 

(9,692,005)

​

​

​

​

​

​

​

​

​

Income tax

 

(601,195)

 

835,245

 

(205,166)

 

1,209,975

(Loss)/ Profit for the period from discontinued operations

 

1,014,318

 

(6,058,318)

 

(1,693,532)

 

(8,482,030)

​
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
 6 Months Ended
Dec. 31, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION  
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

5.   INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

5.1.   Cash and cash equivalents

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Cash at bank and on hand

​

9,173,159

​

19,488,145

Mutual funds

​

1,891,524

​

13,206,934

​

 

11,064,683

​

32,695,079

​

5.2.   Other financial assets

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Current

 

​

 

  ​

Mutual funds

​

—

​

144,606

Trusts

​

1,203,762

​

895,660

Shares of Moolec Science S.A.

​

38,278

​

976,425

Other investments

 

273,105

​

23,347

​

 

1,515,145

​

2,040,038

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Non-current

 

  ​

 

  ​

Other investments

 

49

​

58

​

 

49

​

58

​

5.3.   Trade receivables

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Current

​

​

​

​

Trade debtors

​

160,803,234

​

171,840,254

Allowance for impairment of trade debtors

 

(15,282,223)

​

(13,847,745)

Shareholders and other related parties (Note 15)

 

—

​

122

Allowance for credit notes to be issued

 

(1,069,633)

​

(711,663)

Trade debtors - Joint ventures and associates (Note 15)

 

456,672

​

4,179

Deferred checks

 

10,023,473

​

8,574,786

​

​

154,931,523

​

165,859,933

​

​

​

​

​

​

​

12/31/2025

​

06/30/2025

Non-current

​

​

​

​

Trade debtors

​

1,098,778

​

2,123,463

Allowance for impairment of trade debtors

​

(48,196)

​

(275,718)

Shareholders and other related parties (Note 15)

​

45,665

​

249,579

Trade debtors - Joint ventures and associates (Note 15)

​

170,491

​

409,510

​

​

1,266,738

​

2,506,834

​

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

​

5.4.   Other receivables

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Current

 

  ​

 

  ​

Taxes

 

7,498,508

 

8,884,305

Shareholders and other related parties (Note 15)

​

79,854

​

77,045

Other receivables – Joint ventures and associates (Note 15)

 

200,000

 

200,000

Prepayments to suppliers

 

6,341,644

 

5,834,158

Prepaid expenses and other receivables

 

231,222

​

251,590

Miscellaneous

 

992,455

​

614,883

​

 

15,343,683

​

15,861,981

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Non-current

 

​

 

​

Taxes

 

468,511

​

576,538

Shareholders and other related parties (Note 15)

​

2,928,121

​

2,698,047

Other receivables – Joint ventures and associates (Note 15)

​

19,461,731

​

18,947,793

Reimbursements over exports

 

1,286,323

​

1,204,269

Loans receivables

 

230,000

​

230,000

Miscellaneous

 

—

​

3,883

​

 

24,374,686

​

23,660,530

​

5.5.   Inventories

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Seeds

 

4,392,180

​

5,317,730

Resale products

 

30,369,865

​

42,228,777

Manufactured products

 

16,637,015

​

13,648,705

Goods in transit

 

3,054,636

​

6,024,201

Supplies

 

12,191,532

​

19,286,246

Agricultural products

 

1,464,609

​

4,612,064

Allowance for obsolescence

 

(3,320,292)

​

(3,506,454)

​

​

64,789,545

​

87,611,269

​

​

​

​

​

Net of agricultural products

 

63,324,936

​

82,999,205

​

5.6.   Property, plant and equipment

Property, plant and equipment as of December 31, 2025 and 2024 included the following:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

​

​

Subjects to

​

Depreciation

​

Foreign

​

Net carrying

​

​

amount

​

​

​

​

​

​

​

foreclosure

​

of the period

​

currency

​

amount

Class

  ​ ​ ​

06/30/2025

  ​ ​ ​

Additions

  ​ ​ ​

Transfers

  ​ ​ ​

Disposals

  ​ ​ ​

(Note 4)

  ​ ​ ​

(1)

  ​ ​ ​

translation

  ​ ​ ​

12/31/2025

Office equipment

​

369,451

​

9,601

​

—

​

—

​

—

​

(37,761)

​

(1,746)

​

339,545

Vehicles

​

1,337,784

​

—

​

—

​

(25,338)

​

—

​

(314,395)

​

(3,101)

​

994,950

Equipment and computer software

​

331,763

​

18,706

​

—

​

(1,166)

​

—

​

(118,020)

​

(2,215)

​

229,068

Fixtures and fittings

​

2,159,631

​

—

​

97,491

​

—

​

(77,040)

​

(437,578)

​

17,859

​

1,760,363

Machinery and equipment

 

14,441,869

​

120,710

 

334,265

 

—

 

(5,778,571)

​

(1,956,297)

 

(55,145)

 

7,106,831

Land and buildings

 

39,076,126

​

13,410

 

—

 

—

 

(3,968,509)

​

(517,862)

 

(6,184)

 

34,596,981

Buildings in progress

 

16,858,762

​

1,983,572

 

(431,756)

 

—

 

(2,347,780)

​

—

 

(4,957)

 

16,057,841

Total

 

74,575,386

​

2,145,999

 

—

 

(26,504)

 

(12,171,900)

​

(3,381,913)

 

(55,489)

 

61,085,579

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

​

​

Depreciation

​

Foreign

​

Net carrying

​

​

amount

​

​

​

​

​

​

​

of the period

​

currency

​

amount

Class

  ​ ​ ​

06/30/2024

  ​ ​ ​

Additions

  ​ ​ ​

Transfers

  ​ ​ ​

Disposals

  ​ ​ ​

(1)

  ​ ​ ​

translation

  ​ ​ ​

12/31/2024

Office equipment

​

410,338

​

17,929

​

—

​

—

​

(39,218)

​

(15,717)

​

373,332

Vehicles

​

2,200,349

​

29,675

​

—

​

(8,272)

​

(447,262)

​

(1,330)

​

1,773,160

Equipment and computer software

​

507,469

​

26,008

​

—

​

—

​

(119,943)

​

(28,600)

​

384,934

Fixtures and fittings

​

2,786,470

​

8,834

​

—

​

—

​

(454,316)

​

59

​

2,341,047

Machinery and equipment

 

16,710,328

 

474,971

​

73,221

 

—

 

(1,464,721)

 

(364,814)

 

15,428,985

Land and buildings

 

39,677,902

 

—

​

46,431

 

—

 

(509,724)

 

(260,985)

 

38,953,624

Buildings in progress

​

12,280,422

​

3,521,132

​

(119,652)

​

—

​

—

​

(35,741)

​

15,646,161

Total

 

74,573,278

 

4,078,549

​

—

 

(8,272)

 

(3,035,184)

 

(707,128)

 

74,901,243

(1)

For the periods ended December 31, 2025 and December 31, 2024, depreciation expense of $1,155,709 and $634,542, respectively, related to property, plant and equipment has been reclassified to Loss from discontinued operations in the consolidated statement of comprehensive income.

The depreciation charge is included in Notes 6.3 and 6.4. The Group has no commitments to purchase property, plant and equipment items.

5.7.   Intangible assets

Intangible assets as of December 31, 2025 and 2024 included the following:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

Subjects to

​

Amortization

​

Foreign

​

Net carrying

​

​

amount

​

​

​

Transfers/

​

foreclosure

​

of the period

​

currency

​

amount

Class

  ​ ​ ​

06/30/2025

  ​ ​ ​

Additions

  ​ ​ ​

Disposals

  ​ ​ ​

(Note 4)

  ​ ​ ​

(1)

  ​ ​ ​

translation

  ​ ​ ​

12/31/2025

Seed and integrated products

​

​

​

​

​

​

​

​

​

​

​

​

​

​

HB4 technology and breeding program

​

36,464,171

​

347,876

​

—

​

—

​

(1,132,072)

​

—

​

35,679,975

Integrated seed products

​

2,526,410

​

—

​

—

​

—

​

(95,785)

​

12,458

​

2,443,083

Crop nutrition

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Microbiological products

 

43,570,817

 

—

​

—

​

(38,014,989)

​

(2,066,885)

​

62,401

 

3,551,344

Microbiological products in progress

 

11,909,700

​

1,473,457

​

(2,602)

​

(8,187,674)

​

—

​

—

​

5,192,881

Other intangible assets

 

​

 

​

​

​

​

​

​

​

​

​

​

​

Trademarks and patents

 

46,201,854

 

14,990

​

—

​

(41,664,092)

​

(1,857,857)

​

—

 

2,694,895

Trademarks and patents with indefinite useful lives

​

7,827,309

​

—

​

—

​

—

​

—

​

—

​

7,827,309

Software

​

1,313,947

​

—

​

33,584

​

—

​

(305,800)

​

—

​

1,041,731

Software in progress

 

609,953

 

17,627

​

(33,584)

​

—

​

—

​

—

 

593,996

Customer loyalty

​

20,268,101

​

—

​

—

​

(1,282,292)

​

(677,998)

​

—

​

18,307,811

RG/RS/OX Wheat in progress

​

10,480,817

​

—

​

—

​

—

​

(524,041)

​

—

​

9,956,776

Total

 

181,173,079

 

1,853,950

​

(2,602)

​

(89,149,047)

​

(6,660,438)

​

74,859

 

87,289,801

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

Amortization

​

Foreign

​

Net carrying

​

​

amount

​

​

​

Transfers/

​

of the period

​

currency

​

amount

Class

  ​ ​ ​

06/30/2024

  ​ ​ ​

Additions

  ​ ​ ​

Disposals

  ​ ​ ​

(1)

  ​ ​ ​

translation

  ​ ​ ​

12/31/2024

Seed and integrated products

​

  ​

​

​

​

​

​

  ​

​

  ​

​

  ​

HB4 technology and breeding program

​

35,574,371

​

2,392,794

​

—

​

(1,051,883)

​

—

​

36,915,282

Integrated seed products

​

2,681,826

​

—

​

—

​

(97,479)

​

47,642

​

2,631,989

Crop nutrition

​

​

​

​

​

​

​

​

​

​

​

​

Microbiological products

​

41,187,249

​

—

​

—

​

(1,813,650)

​

—

​

39,373,599

Microbiological products in progress

​

10,452,861

​

2,629,995

​

—

​

—

​

(6,916)

​

13,075,940

Other intangible assets

​

​

​

​

​

​

​

​

​

​

​

​

Trademarks and patents

​

47,906,064

​

133,595

​

—

​

(2,040,315)

​

—

​

45,999,344

Trademarks and patents with indefinite useful lives

​

10,045,294

​

—

​

—

​

—

​

(4,626)

​

10,040,668

Software

​

1,827,983

​

—

​

137,598

​

(255,684)

​

(103)

​

1,709,794

Software in progress

​

580,728

​

150,777

​

(137,598)

​

—

​

—

​

593,907

Customer loyalty

 

21,636,760

​

—

​

—

 

(685,235)

​

—

 

20,951,525

RG/RS/OX Wheat in progress

 

5,000,000

​

—

​

—

 

—

​

—

 

5,000,000

Total

 

176,893,136

​

5,307,161

​

—

 

(5,944,246)

​

35,997

 

176,292,048

(1)

For the periods ended December 31, 2025 and December 31, 2024, amortization expense of $3,630,043 and $3,579,741, respectively, related to intangible assets has been reclassified to Loss from discontinued operations in the consolidated statement of comprehensive income.

The amortization charge is included in Notes 6.3 and 6.4.

5.8.   Goodwill

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

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. (Note 4)

 

—

 

76,089,749

Insumos Agroquímicos S.A.

 

470,090

 

470,090

​

 

36,073,683

 

112,163,432

​

5.9.   Trade and other payables

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Current

​

​

​

​

Trade creditors

 

78,721,093

​

87,073,151

Shareholders and other related parties (Note 15)

 

805,903

​

286,172

Trade creditors - Parent company (Note 15)

 

—

​

878,874

Trade creditors - Joint ventures and associates (Note 15)

 

3,815,299

​

3,625,406

Taxes

 

5,847,258

​

3,283,856

Miscellaneous

 

218,877

​

1,285,145

​

 

89,408,430

​

96,432,604

​

​

​

​

​

Non-current

​

​

​

​

Trade creditors

​

—

​

4,785,300

Trade creditors - Joint ventures and associates (Note 15)

​

51,650,942

​

43,696,426

​

​

51,650,942

​

48,481,726

​

5.10.   Borrowings

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Current

​

​

​

​

Bank borrowings

 

66,710,152

​

93,752,214

Corporate bonds

 

23,353,076

​

25,265,276

Trust debt securities

​

—

​

710,636

​

 

90,063,228

​

119,728,126

Non-current

 

​

 

​

Bank borrowings

 

10,626,252

​

12,271,490

Corporate bonds

 

23,529,711

​

25,926,536

​

​

34,155,963

​

38,198,026

​

The carrying value of some borrowings as of December 31, 2025 are measured at amortized cost and differ from their fair value. The following fair values measured are based on discounted cash flows (Level 3) due to the use of unobservable inputs, including own credit risk.

​

​

​

​

​

​

​

​

​

​

​

​

12/31/2025

​

06/30/2025

​

  ​ ​ ​

Amortized cost

  ​ ​ ​

Fair value

  ​ ​ ​

Amortized cost

  ​ ​ ​

Fair value

Current

​

​

​

​

​

​

​

​

Bank borrowings

 

66,710,152

 

59,665,995

 

93,752,214

 

83,183,234

Corporate Bonds

 

23,353,076

 

21,794,794

 

25,265,276

 

22,529,823

​

​

​

​

​

​

​

​

​

Non-current

 

​

 

​

 

​

 

​

Bank borrowings

 

10,626,252

 

7,820,114

 

12,271,490

 

9,402,501

Corporate Bonds

 

23,529,711

 

18,018,086

 

25,926,536

 

18,732,545

​

Cooperatieve Rabobank U.A.

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

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

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

Notwithstanding these amendments, as of December 31, 2025, Pro Farm Technologies Oy breached one of the financial covenants stipulated in the agreement. As a result, and due to the joint liability assumed by the Group, the full outstanding balance of the facility of $20 million of capital plus accrued interest were reclassified as a current liability as of the reporting date.

Corporate bonds

On February 26, 2026, Rizobacter Argentina S.A. obtained the consent of holders representing at least 70% of the outstanding principal to refinance its Series VIII Class B Corporate bonds, originally issued for $5.1 million, with an outstanding principal of $3.8 million, an original maturity date of February 10, 2026, and bearing interest at 3.98%. As a result, the terms of the bonds were amended to include: (i) an increase of the interest rate to 9.0%, payable semi-annually; (ii) an extension of the final maturity to 42 months from the settlement date; and (iii) a revised amortization schedule consisting of an initial 20% repayment at settlement and the remaining balance payable in installments through final maturity.

As part of the transaction, Rizobacter committed to pursue a broader refinancing of Series IX and Series X, with outstanding capital of $16.7 million and $25.9 million, respectively. If such broader refinancing is not successfully completed, the amended Series VIII Class B Corporate bonds would become subject to early maturity on June 20, 2026, requiring payment of all outstanding principal and accrued interest on that date.

5.11.   Secured notes

For the reasons outlined in Notes 2 and 4, since June 30, 2025, the Group has been unable to demonstrate an unconditional right to defer settlement of the liability for at least twelve months. Accordingly, the liability was reclassified as current as of that date. As of December 31, 2025, a total of $7.4 million had been accrued as a prepayment premium fee, of which $4.7 million had already been recognized as of June 2025.

5.12.   Consideration for acquisition

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Current

 

  ​

 

  ​

Consideration for acquisition of assets

 

791,280

 

1,761,274

​

 

791,280

 

1,761,274

Non-current

 

  ​

 

  ​

Consideration for acquisition of assets

 

372,373

 

397,774

​

 

372,373

 

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 December 31, 2025, an additional amount equivalent to 5,954 shares remains outstanding.

5.13.   Employee benefits and social security

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Salaries, accrued incentives, vacations and social security

 

4,779,985

​

6,108,130

Key management personnel (Note 16)

​

184,436

​

65,882

​

​

4,964,421

​

6,174,012

​

5.14.   Deferred revenue and advances from customers

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Current

 

  ​

 

  ​

Advances from customers

 

2,497,944

​

4,282,668

​

 

2,497,944

​

4,282,668

Non-current

 

​

 

​

Deferred revenue

 

1,436,912

​

1,436,912

​

 

1,436,912

​

1,436,912

​
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
 6 Months Ended
Dec. 31, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME  
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

6.   INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

6.1.   Revenue from contracts with customers

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Sale of goods and services

 

73,434,690

​

98,632,019

 

142,091,165

 

181,370,515

Royalties

 

239,836

​

248,970

 

549,133

 

942,756

​

 

73,674,526

​

98,880,989

​

142,640,298

​

182,313,271

​

Transactions of sales of goods and services with joint ventures and with shareholders and other related parties are reported in Note 15.

6.2.   Cost of sales

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

Item

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Inventories as of the beginning of the period

 

85,021,914

 

109,450,616

 

82,999,205

 

110,913,884

Subject to foreclosure (Note 4)

​

(12,742,121)

​

—

​

(12,742,121)

​

—

Purchases of the period

 

31,091,235

 

39,733,111

 

66,007,852

 

87,376,569

Production costs (1)

 

7,314,349

 

5,339,587

 

12,632,950

 

11,843,478

Foreign currency translation

 

(206,093)

 

(747,253)

 

(57,483)

 

(561,825)

Subtotal

 

110,479,284

 

153,776,061

 

148,840,403

 

209,572,106

Inventories as of the end of the period (2)

 

(63,324,936)

 

(92,225,654)

 

(63,324,936)

 

(92,225,654)

Cost of sales (3)

​

47,154,348

​

61,550,407

​

85,515,467

​

117,346,452

(1)

For the six-month periods ended December 31, 2025 and 2024, production costs amounting to $2,966,222 and $1,867,602, respectively, were reclassified to Loss from discontinued operations in the consolidated statement of comprehensive income. For the three-month periods ended December 31, 2025 and 2024, the amounts reclassified were $1,827,763 and $42,231, respectively.

(2)

Net of agricultural products.

(3)

For the six- and three-month periods ended December 31, 2024, cost of sales amounting to $7,785,601 and $4,289,502, respectively, were reclassified to Loss from discontinued operations in the consolidated statement of comprehensive income.

​

6.3.   R&D classified by nature

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

  ​ ​ ​

Research and

  ​ ​ ​

Research and

  ​ ​ ​

Research and

  ​ ​ ​

Research and

​

​

development

​

development

​

development

​

development

​

 

expenses

 

expenses

 

expenses

 

expenses

Item

 

12/31/2025

  ​ ​ ​

12/31/2024

 

12/31/2025

 

12/31/2024

Amortization of intangible assets

 

1,042,869

 

754,648

 

2,090,756

 

1,485,013

Commissions and royalties

​

—

​

3,960

​

—

​

3,960

Depreciation of property, plant and equipment

​

196,422

​

198,777

​

392,750

​

367,662

Freight and haulage

 

—

 

893

 

—

 

1,085

Employee benefits and social securities

 

196,286

 

620,524

 

561,573

 

1,400,657

Maintenance

​

6,676

​

11,274

​

24,274

​

52,442

Energy and fuel

 

937

 

1,918

 

2,504

 

4,352

Supplies and materials

 

871,860

 

245,784

 

1,364,999

 

718,621

Mobility and travel

 

9,086

 

30,000

 

17,012

 

63,365

Share-based incentives

 

—

 

35,282

 

—

 

50,231

Professional fees and outsourced services

 

21,191

 

44,384

 

1,536,601

 

122,589

Professional fees related parties

 

—

 

—

 

—

 

16,373

Office supplies

 

738

 

(1,689)

 

1,623

 

12,404

Information technology expenses

​

270

​

(2,541)

​

1,588

​

11,655

Insurance

 

1,231

 

3,015

 

3,849

 

6,748

Depreciation of leased assets

​

—

​

20,916

​

—

​

37,252

Miscellaneous

 

—

 

1,452

 

1,850

 

1,452

Total

 

2,347,566

 

1,968,597

 

5,999,379

 

4,355,861

​

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

 

R&D capitalized (Note 5.7)

  ​ ​ ​

1,153,036

  ​ ​ ​

3,368,772

​

1,821,333

 

5,022,789

​

R&D profit and loss

 

2,347,566

 

1,968,597

​

5,999,379

 

4,355,861

​

Total

 

3,500,602

 

5,337,369

​

7,820,712

 

9,378,650

​

​

6.4.   Expenses classified by nature and function

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

  ​ ​ ​

​

  ​ ​ ​

Selling,

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

Selling,

  ​ ​ ​

​

​

​

​

​

general and

​

​

 

​

​

general and

​

​

​

​

Production

​

administrative

​

Total

​

Production

​

administrative

​

Total

Item

  ​ ​ ​

costs

  ​ ​ ​

expenses

  ​ ​ ​

12/31/2025

  ​ ​ ​

costs

​

expenses

​

12/31/2025

Amortization of intangible assets

​

82,419

​

399,563

​

481,982

 

164,926

​

774,713

​

939,639

Commissions and royalties

​

253,018

​

339,349

​

592,367

 

559,040

​

616,117

​

1,175,157

Import and export expenses

​

—

​

71,306

​

71,306

 

—

​

215,849

​

215,849

Depreciation of property, plant and equipment

​

390,490

​

518,645

​

909,135

 

777,582

​

1,055,872

​

1,833,454

Depreciation of leased assets

​

810,694

​

44,315

​

855,009

​

1,223,674

​

537,132

​

1,760,806

Impairment of receivables

​

—

​

427,322

​

427,322

 

—

​

1,104,849

​

1,104,849

Freight and haulage

​

121,973

​

2,126,857

​

2,248,830

 

209,015

​

2,894,464

​

3,103,479

Employee benefits and social securities

​

1,798,018

​

5,742,103

​

7,540,121

 

3,379,957

​

11,803,894

​

15,183,851

Maintenance

​

698,085

​

326,095

​

1,024,180

 

1,055,278

​

676,112

​

1,731,390

Energy and fuel

​

149,814

​

24,480

​

174,294

 

334,059

​

50,858

​

384,917

Supplies and materials

​

55,524

​

208,899

​

264,423

 

128,057

​

573,215

​

701,272

Mobility and travel

​

23,780

​

342,362

​

366,142

 

46,431

​

899,062

​

945,493

Publicity and advertising

​

—

​

762,340

​

762,340

 

—

​

1,669,903

​

1,669,903

Contingencies

​

6,149

​

69,586

​

75,735

 

15,527

​

93,659

​

109,186

Professional fees and outsourced services

​

112,672

​

2,258,752

​

2,371,424

 

563,493

​

4,292,248

​

4,855,741

Office supplies and registrations fees

​

1,721

​

158,044

​

159,765

 

4,471

​

263,213

​

267,684

Insurance

​

28,871

​

365,576

​

394,447

 

67,658

​

1,035,191

​

1,102,849

Information technology expenses

​

3,799

​

487,478

​

491,277

 

11,391

​

923,628

​

935,019

Obsolescence

​

944,946

​

—

​

944,946

 

1,102,370

​

—

​

1,102,370

Taxes

​

4,444

​

2,461,168

​

2,465,612

 

18,643

​

4,828,468

​

4,847,111

Miscellaneous

​

169

​

10,626

​

10,795

 

5,156

​

19,203

​

24,359

Total

​

5,486,586

​

17,144,866

​

22,631,452

 

9,666,728

​

34,327,650

​

43,994,378

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

  ​ ​ ​

​

  ​ ​ ​

Selling,

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

Selling,

  ​ ​ ​

​

​

​

​

​

general and

​

​

 

​

​

general and

​

​

​

​

Production

​

administrative

​

Total

​

Production

​

administrative

​

Total

Item

  ​ ​ ​

costs

  ​ ​ ​

expenses

​

12/31/2024

  ​ ​ ​

costs

​

expenses

​

12/31/2024

Amortization of intangible assets

​

55,985

​

334,208

​

390,193

 

156,124

​

723,368

​

879,492

Analysis and storage

​

—

​

5,371

​

5,371

 

—

​

8,285

​

8,285

Commissions and royalties

​

560,371

​

217,537

​

777,908

 

560,371

​

994,134

​

1,554,505

Import and export expenses

​

(49,057)

​

234,658

​

185,601

 

—

​

655,178

​

655,178

Depreciation of property, plant and equipment

​

417,079

​

584,919

​

1,001,998

 

831,630

​

1,201,350

​

2,032,980

Depreciation of leased assets

​

537,435

​

458,103

​

995,538

​

694,762

​

1,038,992

​

1,733,754

Impairment of receivables

​

—

​

1,738,911

​

1,738,911

 

—

​

1,923,790

​

1,923,790

Freight and haulage

​

507,318

​

2,565,292

​

3,072,610

 

989,210

​

4,692,869

​

5,682,079

Employee benefits and social securities

​

2,089,862

​

7,896,771

​

9,986,633

 

3,637,584

​

14,998,917

​

18,636,501

Maintenance

​

365,665

​

521,498

​

887,163

 

741,278

​

879,128

​

1,620,406

Energy and fuel

​

178,341

​

18,632

​

196,973

 

294,101

​

42,155

​

336,256

Supplies and materials

​

131,968

​

360,348

​

492,316

 

313,896

​

881,164

​

1,195,060

Mobility and travel

​

27,741

​

670,637

​

698,378

 

59,304

​

1,371,345

​

1,430,649

Publicity and advertising

​

—

​

692,979

​

692,979

 

—

​

1,918,098

​

1,918,098

Contingencies

​

55,521

​

(177,193)

​

(121,672)

 

55,521

​

119,966

​

175,487

Share-based incentives

​

169,600

​

1,321,865

​

1,491,465

​

228,533

​

1,928,620

​

2,157,153

Professional fees and outsourced services

​

325,485

​

2,236,402

​

2,561,887

 

809,327

​

3,816,499

​

4,625,826

Professional fees related parties

​

—

​

226,041

​

226,041

 

—

​

270,679

​

270,679

Office supplies and registrations fees

​

17,189

​

97,034

​

114,223

 

59,035

​

348,067

​

407,102

Insurance

​

50,898

​

554,717

​

605,615

 

108,022

​

1,116,210

​

1,224,232

Information technology expenses

​

4,723

​

730,430

​

735,153

 

12,597

​

1,409,359

​

1,421,956

Obsolescence

​

(148,656)

​

11,794

​

(136,862)

 

401,812

​

75,944

​

477,756

Taxes

​

9,115

​

3,999,151

​

4,008,266

 

9,831

​

8,464,164

​

8,473,995

Miscellaneous

​

(9,227)

​

51,539

​

42,312

 

12,938

​

85,988

​

98,926

Total

​

5,297,356

​

25,351,644

​

30,649,000

 

9,975,876

​

48,964,269

​

58,940,145

​

6.5.   Other income or expenses, net

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Net result from commercialization of agricultural products

 

(132,042)

​

(205,348)

​

(760,524)

​

(1,033,714)

Expenses recovery

 

(20,784)

​

334,232

​

(64,806)

​

505,719

Result of intangible sales

​

26,504

​

—

​

23,902

​

—

Others

 

179,236

​

420,979

​

652,543

​

553,835

​

 

52,914

​

549,863

​

(148,885)

​

25,840

​

6.6.   Finance results

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

 

12/31/2025

 

12/31/2024

Financial costs

​

​

​

​

​

​

​

​

Interest expenses

 

(7,020,963)

​

(5,284,901)

​

(14,603,863)

​

(10,832,604)

Financial commissions

 

(929,269)

​

(1,144,511)

​

(1,514,267)

​

(2,245,426)

​

 

(7,950,232)

​

(6,429,412)

​

(16,118,130)

​

(13,078,030)

​

​

​

​

​

​

​

​

​

Other financial results

  ​ ​ ​

​

​

​

  ​ ​ ​

​

  ​ ​ ​

​

Exchange differences generated by assets

 

(2,502,683)

​

(194,248)

​

(5,558,013)

​

(3,000,088)

Exchange differences generated by liabilities

​

1,694,236

​

(227,915)

​

4,406,932

​

1,041,921

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

​

(151,441)

​

(267,203)

​

(951,772)

​

(1,992,755)

Prepayment premium fee (Note 5.11)

​

—

​

—

​

(2,676,273)

​

—

Net gain of inflation effect on monetary items

​

21,589

​

54,418

​

61,870

​

47,146

​

​

(938,299)

​

(634,948)

​

(4,717,256)

​

(3,903,776)

​
v3.25.4
TAXATION
 6 Months Ended
Dec. 31, 2025
TAXATION  
TAXATION

7.   TAXATION

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

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Current tax expense

 

(4,756,431)

​

(3,568,637)

​

(9,297,065)

​

(4,863,336)

Deferred tax

 

1,647,061

​

2,932,484

​

3,708,671

​

5,118,862

Total

​

(3,109,370)

​

(636,153)

​

(5,588,394)

​

255,526

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Beginning of the period deferred tax

 

(25,205,940)

​

(25,296,931)

Charge for the period(1)

 

3,708,671

​

6,328,837

Conversion difference

​

(375,573)

​

(699,854)

Total net deferred tax

 

(21,872,842)

​

(19,667,948)

(1)

For the period ended December 31, 2024, the charge of the period includes $1,209,975 that were reclassified to Loss from discontinued operations in the consolidated statement of comprehensive income.

​

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:

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Earning before income tax-rate

 

(1,366,138)

​

7,299,712

​

(3,627,496)

​

2,633,692

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

 

(1,865,021)

​

(1,107,716)

​

(2,726,977)

​

347,022

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

 

22,030

​

80,501

​

92,006

​

(15,763)

Stock options charge

 

—

​

(64,915)

​

—

​

(133,846)

Non-deductible expenses

 

169,116

​

589,391

​

(839,077)

​

258,333

Tax inflation adjustment

​

(1,019,201)

​

708,130

​

(1,032,231)

​

1,500,823

Result of inflation effect on monetary items and other finance results

 

88,715

​

(2,688,420)

​

(512,564)

​

(3,547,919)

Derecognition of tax loss carryforwards

​

(505,009)

​

—

​

(569,551)

​

—

Others

 

—

​

1,846,876

​

—

​

1,846,876

Income tax expenses

 

(3,109,370)

​

(636,153)

​

(5,588,394)

​

255,526

​

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

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

​

12/31/2025

​

12/31/2024

​

​

Earning 

​

Weight 

​

​

​

Earning 

​

Weight 

​

​

​

​

before

​

average

​

​

​

before

​

average

​

​

​

​

income 

​

applicable 

​

​

​

income 

​

applicable 

​

​

Tax jurisdiction

  ​ ​ ​

tax-rate

  ​ ​ ​

tax rate

  ​ ​ ​

Income tax

  ​ ​ ​

tax-rate

  ​ ​ ​

tax rate

  ​ ​ ​

Income tax

Low or null taxation jurisdictions

​

(5,127,502)

​

0.0

%  

—

 

5,481,793

​

0.0

%  

—

Profit-making entities

​

10,742,379

​

34.5

%  

(3,709,228)

 

7,937,625

​

35.9

%  

(2,847,811)

Loss-making entities

​

(6,981,015)

​

26.4

%  

1,844,207

 

(6,119,706)

​

28.4

%  

1,740,095

​

 

(1,366,138)

 

​

​

(1,865,021)

​

7,299,712

 

​

​

(1,107,716)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Six-month period ended

​

​

12/31/2025

​

12/31/2024

​

​

Earning

​

Weight 

​

​

​

Earning 

​

Weight 

​

​

​

​

before

​

average

​

​

​

before

​

average

​

​

​

​

income

​

applicable 

​

​

​

income 

​

applicable 

​

​

Tax jurisdiction

  ​ ​ ​

tax-rate

  ​ ​ ​

tax rate

  ​ ​ ​

Income tax 

  ​ ​ ​

tax-rate

  ​ ​ ​

tax rate

  ​ ​ ​

Income tax 

Low or null taxation jurisdictions

​

(9,760,427)

​

0.0

%  

—

 

6,695,356

​

0.0

%  

—

Profit-making entities

​

16,073,654

​

34.6

%  

(5,553,632)

 

10,418,456

​

35.0

%  

(3,646,460)

Loss-making entities

 

(9,940,723)

 

28.4

%  

2,826,655

​

(14,480,120)

 

27.6

%  

3,993,482

​

 

(3,627,496)

 

​

​

(2,726,977)

​

2,633,692

 

​

​

347,022

​
v3.25.4
EARNING PER SHARE
 6 Months Ended
Dec. 31, 2025
EARNING PER SHARE  
EARNING PER SHARE

8.   EARNING PER SHARE

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

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Numerator

 

​

​

​

​

​

​

​

Loss for the period from continuing operations attributable to equity holders of the parent

 

(5,045,798)

​

6,201,853

​

(9,665,833)

​

2,256,303

Loss for the period from discontinued operations attributable to equity holders of the parent

​

(177,994,023)

​

(6,058,318)

​

(180,701,873)

​

(8,482,030)

Loss for the period attributable to equity holders attributable to equity holders of the parent

 

(183,039,821)

​

143,535

​

(190,367,706)

​

(6,225,727)

​

​

​

​

​

​

​

​

​

Denominator

 

​

​

​

​

​

​

​

Weighted average number of shares (basic EPS)

 

63,477,113

​

62,822,158

​

63,477,113

​

62,822,158

Weighted average number of shares (diluted EPS)

 

63,477,113

​

63,170,350

​

63,477,113

​

63,170,350

​

​

​

​

​

​

​

​

​

(Loss)/Profit per share from continuing operations

​

​

​

​

​

​

​

​

Basic loss attributable to ordinary equity holders of the parent

​

(0.0795)

​

0.0987

​

(0.1523)

​

0.0359

Diluted loss attributable to ordinary equity holders of the parent

​

(0.0795)

​

0.0982

​

(0.1523)

​

0.0357

​

​

​

​

​

​

​

​

​

Loss per share from discontinued operations

​

​

​

​

​

​

​

​

Basic loss attributable to ordinary equity holders of the parent

​

(2.8041)

​

(0.0964)

​

(2.8467)

​

(0.1350)

Diluted loss attributable to ordinary equity holders of the parent

​

(2.8041)

​

(0.0964)

​

(2.8467)

​

(0.1350)

​

​

​

​

​

​

​

​

​

(Loss)/Profit per share for the period attributable to equity holders

​

​

​

​

​

​

​

​

Basic loss attributable to ordinary equity holders of the parent

​

(2.8836)

​

0.0023

​

(2.9990)

​

(0.0991)

Diluted loss attributable to ordinary equity holders of the parent

 

(2.8836)

​

0.0023

​

(2.9990)

​

(0.0991)

​

For the three- and six-month period ended December 31, 2025 and for the six-month period ended December 31, 2024, diluted EPS was the same as basic EPS, as the effect of potential ordinary shares would be antidilutive.

For the three-month period ended December 31, 2024, diluted EPS was calculated by adjusting the weighted average number of shares outstanding to assume conversion of all dilutive potential shares. The Group had two categories of dilutive potential shares, share-based incentives and convertible notes.

The stock options were included in the diluted EPS calculation for the three-month period ended December 31, 2024, only for the tranches in which the average market price of ordinary shares during the periods was higher than the assumed proceeds per option.

Convertible notes outstanding were not included in the diluted EPS calculations for the three-month period ended December 31, 2024, because the interest (net of tax and other changes in income or expense) per ordinary share obtainable on conversion exceeds basic earnings per share.
v3.25.4
EQUITY INFORMATION
 6 Months Ended
Dec. 31, 2025
EQUITY INFORMATION  
EQUITY INFORMATION

9.   EQUITY INFORMATION

Capital issued

As of December 31, 2025, we had (i) 100,000,000 ordinary shares ($0.0001 par value) authorized, (ii) 63,815,891 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 2,065,614 shares of our own.

Holders of ordinary shares are entitled to one vote for each ordinary share.
v3.25.4
CASH FLOW INFORMATION
 6 Months Ended
Dec. 31, 2025
CASH FLOW INFORMATION  
CASH FLOW INFORMATION

10.   CASH FLOW INFORMATION

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

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Investment activities

​

​

​

​

Investment in-kind in other related parties (Note 15)

​

664,590

​

3,642,234

Capitalization of interest on buildings in progress

​

336,776

​

144,360

​

​

1,001,366

​

3,786,594

​

​

​

​

​

​

​

12/31/2025

​

12/31/2024

Financing activities

​

​

​

​

Contingent consideration payment with own shares (Note 5.12)

​

(870,795)

​

—

Financial liabilities with related parties

​

(251,120)

​

—

​

​

(1,121,915)

​

—

​
v3.25.4
JOINT VENTURES AND ASSOCIATES
 6 Months Ended
Dec. 31, 2025
JOINT VENTURES AND ASSOCIATES  
JOINT VENTURES AND ASSOCIATES

11.   JOINT VENTURES AND ASSOCIATES

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Assets

 

  ​

 

  ​

Synertech Industrias S.A.

 

39,438,411

​

39,334,762

Alfalfa Technologies S.R.L.

 

36,502

​

36,502

​

 

39,474,913

​

39,371,264

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Liabilities

 

​

​

​

Trigall Genetics S.A.

  ​ ​ ​

742,301

​

1,007,678

​

 

742,301

​

1,007,678

​

Changes in joint ventures investments and affiliates:

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

As of the beginning of the period

 

38,363,586

​

39,489,898

Share of profit or loss

 

369,026

​

(226,163)

As of the end of the period

 

38,732,612

​

39,263,735

​

Share of profit or loss of joint ventures and affiliates:

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Three-month period ended

  ​ ​ ​

Six-month period ended

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

​

12/31/2025

​

12/31/2024

Trigall Genetics S.A.

 

23,275

​

325,384

​

265,377

​

(452,814)

Synertech Industrias S.A.

​

48,979

​

34,771

​

103,649

​

226,651

​

​

72,254

​

360,155

​

369,026

​

(226,163)

​
v3.25.4
SEGMENT INFORMATION
 6 Months Ended
Dec. 31, 2025
SEGMENT INFORMATION  
SEGMENT INFORMATION

12.   SEGMENT INFORMATION

​

As a result of the circumstances described in Note 4, discontinued operations have been excluded from segment information for the current period, and comparative figures have been recast accordingly.

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

​

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Seed and

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

​

 

​

 

integrated

 

Crop

 

Crop

​

​

​

Six-month period ended December 31, 2025

 

products

​

protection

​

nutrition

​

Consolidated

​

Revenues from contracts with customers

​

​

​

​

​

​

​

​

​

Sale of goods and services

 

28,885,905

 

72,354,636

 

40,850,624

 

142,091,165

​

Royalties

 

549,133

 

—

 

—

 

549,133

​

Others

​

​

​

​

​

​

​

​

​

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

 

292,344

 

—

 

—

 

292,344

​

Total

 

29,727,382

 

72,354,636

 

40,850,624

 

142,932,642

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(12,953,960)

 

(45,804,781)

 

(26,756,726)

 

(85,515,467)

​

Gross profit per segment

 

16,773,422

​

26,549,855

 

14,093,898

 

57,417,175

​

% Gross margin

​

56

%  

37

%  

35

%  

40

%

​

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Seed and

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

​

 

​

 

integrated

 

Crop

 

Crop

​

​

​

Six-month period ended December 31, 2024

 

products

​

protection

​

nutrition

​

Consolidated

​

Revenues from contracts with customers

​

​

​

​

​

​

​

​

​

Sale of goods and services

 

40,578,862

 

85,720,851

 

55,070,802

 

181,370,515

​

Royalties

 

942,756

 

—

 

—

 

942,756

​

Others

 

​

​

​

​

​

​

​

​

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

​

588,053

 

—

 

—

 

588,053

​

Total

 

42,109,671

 

85,720,851

 

55,070,802

 

182,901,324

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(26,327,893)

 

(54,418,119)

 

(28,814,839)

 

(109,560,851)

​

Gross profit per segment

 

15,781,778

 

31,302,732

 

26,255,963

 

73,340,473

​

% Gross margin

​

37

%  

37

%  

48

%  

40

%

​

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Seed and

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

​

 

​

​

integrated

​

Crop

​

Crop

​

​

 

Three-month period ended December 31, 2025

​

products

​

protection

​

nutrition

​

Consolidated

 

Revenues from contracts with customers

 

  ​

 

  ​

 

  ​

 

  ​

​

Sale of goods and services

 

18,493,424

 

41,931,365

 

13,009,901

 

73,434,690

​

Royalties

 

239,836

 

—

 

—

 

239,836

​

Others

 

​

 

​

 

​

 

​

​

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

 

131,804

 

—

 

—

 

131,804

​

Total

 

18,865,064

 

41,931,365

 

13,009,901

 

73,806,330

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(8,279,415)

 

(29,842,324)

 

(9,032,609)

 

(47,154,348)

​

Gross profit per segment

 

10,585,649

 

12,089,041

 

3,977,292

 

26,651,982

​

% Gross margin

 

56

%  

29

%  

31

%  

36

%

​

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Seed and

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

​

 

​

​

integrated

​

Crop

​

Crop

​

​

 

Three-month period ended December 31, 2024

​

products

​

protection

​

nutrition

​

Consolidated

 

Revenues from contracts with customers

 

  ​

 

  ​

 

  ​

 

  ​

​

Sale of goods and services

 

23,185,640

 

46,061,246

 

29,385,133

 

98,632,019

​

Royalties

 

248,970

 

—

 

—

 

248,970

​

Others

 

​

 

​

 

​

 

​

​

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

 

(78,122)

 

—

 

—

 

(78,122)

​

Total

 

23,356,488

 

46,061,246

 

29,385,133

 

98,802,867

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(14,386,962)

 

(28,027,445)

 

(14,846,498)

 

(57,260,905)

​

Gross profit per segment

 

8,969,526

 

18,033,801

 

14,538,635

 

41,541,962

​

% Gross margin

 

38

%  

39

%  

49

%  

42

%

​
v3.25.4
FINANCIAL INSTRUMENTS - RISK MANAGEMENT
 6 Months Ended
Dec. 31, 2025
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT

13.   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 December 31, 2025, and June 30, 2025.

​

Financial assets by category

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Mandatorily measured at fair

​

​

Amortized cost

​

value through profit or loss

Financial asset

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Cash and cash equivalents

 

9,173,159

 

19,488,145

 

1,891,524

 

13,206,934

Other financial assets

 

49

 

58

 

1,515,145

 

2,040,038

Trade receivables

 

156,198,261

 

168,366,767

 

—

 

—

Other receivables (*)

 

25,178,484

 

23,975,920

 

—

 

—

Total

 

190,549,953

 

211,830,890

 

3,406,669

 

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

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Trade and other payables

 

140,023,626

 

141,779,322

 

1,035,746

 

3,135,008

Borrowings

 

123,968,071

​

157,926,152

 

251,120

 

—

Secured notes

​

104,354,169

​

102,270,445

​

—

​

—

Lease liability

​

10,883,102

​

16,411,981

​

—

​

—

Consideration for acquisition

 

1,156,123

 

1,075,234

 

7,530

 

1,083,814

Total

 

380,385,091

 

419,463,134

 

1,294,396

 

4,218,822

​

Financial instruments measured at fair value

​

​

​

​

​

​

​

​

Measurement at fair value at 12/31/2025

  ​ ​ ​

Level 1

  ​ ​ ​

Level 2

  ​ ​ ​

Level 3

Financial assets at fair value

​

​

​

​

​

​

Moolec Science S.A. shares

​

38,278

​

—

​

—

Other investments

​

1,476,867

​

—

​

—

Financial liability at fair value

 

​

 

​

 

​

Trade and other payables

​

—

​

1,035,746

​

—

Borrowings

​

251,120

​

—

​

—

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 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 5.10).

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 and

As of December 31, 2025

  ​ ​ ​

Up to 3 months

  ​ ​ ​

3 to 12 months

  ​ ​ ​

three periods

Trade and other payables

 

47,104,064

​

42,304,366

​

51,650,942

Borrowings

 

37,490,039

​

52,573,189

​

34,155,963

Secured notes(1)

 

104,354,169

​

—

​

—

Leasing liabilities

 

775,543

​

1,989,529

​

8,118,030

Consideration for acquisition

 

—

​

791,280

​

372,373

Total

 

189,723,815

​

97,658,364

​

94,297,308

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Between one and

As of June 30, 2025

  ​ ​ ​

Up to 3 months

  ​ ​ ​

3 to 12 months

  ​ ​ ​

three periods

Trade and other payables

 

35,989,362

 

60,443,242

 

48,481,726

Borrowings

 

78,084,912

 

41,643,214

 

38,198,026

Secured notes(1)

 

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

(1)As described in Note 5.11, the Secured notes were reclassified as current liability following the acceleration event.

The generation of cash flow 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 material uncertainty that raises 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 December 31, 2025:

​

​

​

​

​

​

Net foreign currency position

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Amount expressed in US$

 

(6,553,972)

​

(3,805,325)

​

Considering only this net currency exposure as of December 31, 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 December 31, 2025 would have resulted in a net pre-tax loss or gain of approximately $0.655 million.
v3.25.4
LEASES
 6 Months Ended
Dec. 31, 2025
LEASES  
LEASES

14.   LEASES

​

​

​

​

​

​

Right-of-use leased asset

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Book value at the beginning of the period

 

30,142,835

​

20,979,597

Additions of the period

​

1,649,344

​

9,569,819

Subject to foreclosure (Note 4)

​

(8,076,841)

​

—

Disposals

​

(8,461)

​

(680,110)

Exchange differences

​

(125,231)

​

273,529

Book value at the end of the period

 

23,581,646

​

30,142,835

​

​

​

​

​

Depreciation

 

12/31/2025

​

06/30/2025

Book value at the beginning of the period

​

13,765,134

​

9,377,845

Depreciation of the period (1)

​

2,055,497

​

5,036,703

Disposals

 

(6,174)

​

(697,150)

Subject to foreclosure (Note 4)

​

(3,192,117)

​

—

Exchange differences

 

(16,346)

​

47,736

Accumulated depreciation at the end of the period

 

12,605,994

​

13,765,134

Total

 

10,975,652

​

16,377,701

​

​

​

​

​

​

Lease liability

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Book value at the beginning of the period

 

16,411,981

​

11,284,137

Additions of the period

​

1,649,344

​

9,569,819

Subject to foreclosure (Note 4)

​

(5,141,381)

​

—

Interest expenses, exchange differences and inflation effects

 

579,835

​

1,059,412

Payments of the period

 

(2,616,677)

​

(5,501,387)

Total

 

10,883,102

​

16,411,981

​

​

​

​

​

​

Lease Liabilities

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Non-current

 

8,118,030

​

9,527,939

Current

 

2,765,072

​

6,884,042

Total

 

10,883,102

​

16,411,981

(1)

For the periods ended December 31, 2025 and June 30, 2025, depreciation expense of $294,691 and $723,187, respectively, related to leased assets has been reclassified to Loss from discontinued operations in the consolidated statement of comprehensive income.

​

The incremental borrowing rate used was 6.28% in dollars and 18.88% in reais.

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

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Machinery and equipment

 

828,977

​

3,655,741

Vehicles

 

1,320,402

​

1,214,933

Equipment and computer software

 

1,410,332

​

1,347,568

Land and buildings

 

20,021,935

​

23,924,593

​

 

23,581,646

​

30,142,835

​
v3.25.4
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
 6 Months Ended
Dec. 31, 2025
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS  
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS

15.   SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS

During the period ended December 31, 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

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Joint ventures and associates

 

Sales and services

 

7,742,462

 

6,745,127

Joint ventures and associates

 

Purchases of goods and services

 

(25,999,840)

 

(23,351,132)

Key management personnel

 

Salaries, social security benefits and other benefits

 

(1,572,122)

 

(1,836,943)

Key management personnel

​

Sales and services

​

—

​

6,048

Key management personnel

​

Purchases of goods and services

​

82,408

​

821,959

Shareholders and other related parties

 

Sales of goods and services

 

1,928,421

 

6,463,117

Shareholders and other related parties

​

Purchases of goods and services

​

(2,291,990)

​

(1,750,963)

Shareholders and other related parties

​

In-kind contributions

​

664,590

​

3,642,234

Total

 

​

 

(19,446,071)

 

(9,260,553)

​

​

​

​

​

​

​

​

​

​

​

​

Amounts receivable from related parties

Party

  ​ ​ ​

Transaction type

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Shareholders and other related parties

 

Trade debtors

 

45,665

 

249,701

Shareholders and other related parties

 

Other receivables

 

3,007,975

 

2,775,092

Joint ventures and associates

 

Trade debtors

 

627,163

 

413,689

Joint ventures and associates

 

Other receivables

 

19,661,731

 

19,147,793

Total

 

​

​

23,342,534

 

22,586,275

​

​

​

​

​

​

​

​

​

​

​

​

Amounts payable to related parties

Party

  ​ ​ ​

Transaction type

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Parent company

​

Trade creditors

​

—

​

(878,874)

Key management personnel

 

Salaries, social security benefits and other benefits

 

(184,436)

 

(65,882)

Shareholders and other related parties

​

Trade and other payables

​

(805,903)

​

(286,172)

Joint ventures and associates

 

Trade creditors

 

(55,466,241)

 

(47,321,832)

Other related parties

 

Secured notes

 

—

 

(102,270,445)

Total

​

​

 

(56,456,580)

 

(150,823,205)

​

In accordance with the terms of the amended agreement of the Secured notes, certain members of the Board of Directors were nominated by the noteholders; accordingly, the outstanding balance of the notes was classified as related party payables as of June 30, 2025. Subsequently, those directors resigned following the receipt of a reservation of rights letter issued by Jasper Lake through its legal counsel. As a result of such resignations, the outstanding balance is no longer reported as amounts payable to related parties.
v3.25.4
KEY MANAGEMENT PERSONNEL COMPENSATION
 6 Months Ended
Dec. 31, 2025
KEY MANAGEMENT PERSONNEL COMPENSATION  
KEY MANAGEMENT PERSONNEL COMPENSATION

16.   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 December 31, 2025, and 2024.

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Salaries, social security and other benefits

 

1,072,934

​

1,356,493

Share-based incentives

​

—

​

480,450

Total

 

1,072,934

​

1,836,943

​
v3.25.4
CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS
 6 Months Ended
Dec. 31, 2025
CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS  
CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS

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

Other than the matters outlined in Note 2 and 4, 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.
v3.25.4
EVENTS OCCURRING AFTER THE REPORTING PERIOD
 6 Months Ended
Dec. 31, 2025
EVENTS OCCURRING AFTER THE REPORTING PERIOD  
EVENTS OCCURRING AFTER THE REPORTING PERIOD

18.   EVENTS OCCURRING AFTER THE REPORTING PERIOD.

See Notes 4 and 5.11 for subsequent events related to the Secured notes and Borrowings.

On January 23, 2026, we entered into an amendment to the Global Commercial Collaboration Agreement with Syngenta Crop Protection AG, designed to align the contractual framework with changes in the product portfolio, market scope, and the stage of development of the collaboration, without modifying its strategic nature. The amendment primarily introduces changes related to commercial targets, distribution rights, and exclusivity provisions. In particular, it revises the scope of exclusivity by product and territory, including differentiated arrangements for certain countries and product lines, and formalizes the inclusion and removal of specific products under the agreement.

Subsequent to December 31, 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.
v3.25.4
ACCOUNTING STANDARDS AND BASIS OF PREPARATION (Policies)
 6 Months Ended
Dec. 31, 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.

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.

Due to these adverse market conditions, our performance metrics were negatively impacted, leading to 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. In this context, the intervening court issued a precautionary measure prohibiting us from transferring, assigning, encumbering or liquidating any collateral or security interest. On January 20, 2026, a judicial foreclosure sale of the granted collateral took place (see Note 4).

We are actively pursuing several alternatives to address this financial situation. While discussions remain open regarding a new long-term facility or assets disposal, we are also engaging with local Argentine finance institutions 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.

In parallel, we have made substantial progress in optimizing our working capital and realigning our cost structure to reflect current market conditions. 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 flow 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 material uncertainty that raises 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.
v3.25.4
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS (Tables)
 6 Months Ended
Dec. 31, 2025
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS  
Schedule of assets subject to foreclosure and discontinued operations

​

​

​

​

Net assets reclassified as subject to foreclosure

  ​ ​ ​

194,008,341

Consideration offered from noteholders

 

(15,000,000)

Net loss from foreclosure

 

179,008,341

​

​

​

​

​

  ​ ​ ​

12/31/2025

Current assets

 

  ​

Cash and cash equivalents

 

555,828

Trade receivables

 

22,163,439

Other receivables

 

3,046,129

Inventories

 

12,742,121

Non-current assets

 

  ​

Investment properties

 

568,967

Property, plant and equipment

 

12,171,900

Intangible assets

 

89,149,047

Goodwill

 

76,089,749

Right of use asset

 

4,884,724

Total assets subject to foreclosure

 

221,371,904

​

​

​

Current liabilities

 

  ​

Trade and other payables

 

18,416,300

Borrowings

 

21,046

Employee benefits and social security

 

369,852

Consideration for acquisition

 

7,530

Lease liabilities

 

988,531

Non-current liabilities

 

  ​

Borrowings

 

3,024,032

Deferred revenue and advances from customers

 

383,422

Lease liabilities

 

4,152,850

Total liabilities subject to foreclosure

 

27,363,563

​

​

​

Net assets subject to foreclosure

 

194,008,341

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

​

12/31/2025

​

12/31/2024

​

12/31/2025

​

12/31/2024

Revenues from contracts with customers

  ​ ​ ​

15,783,275

  ​ ​ ​

7,878,122

  ​ ​ ​

24,253,498

  ​ ​ ​

17,066,918

Cost of sales

 

(4,965,581)

 

(4,289,502)

 

(7,900,947)

 

(7,785,601)

Research and development expenses

 

(1,513,131)

 

(2,224,239)

 

(3,577,786)

 

(4,248,254)

Selling, general and administrative expenses

 

(6,825,222)

 

(7,809,434)

 

(12,779,498)

 

(14,360,935)

Other income or expenses, net

 

122,906

 

(388)

 

129,029

 

(388)

Operating profit (loss)

 

2,602,247

 

(6,445,441)

 

124,296

 

(9,328,260)

​

​

​

​

​

​

​

​

​

Financial cost

 

(907,200)

 

(1,002,373)

 

(1,855,705)

 

(1,515,603)

Other financial results

 

(79,534)

 

554,251

 

243,043

 

1,151,858

Income (Loss) before income tax

 

1,615,513

 

(6,893,563)

 

(1,488,366)

 

(9,692,005)

​

​

​

​

​

​

​

​

​

Income tax

 

(601,195)

 

835,245

 

(205,166)

 

1,209,975

(Loss)/ Profit for the period from discontinued operations

 

1,014,318

 

(6,058,318)

 

(1,693,532)

 

(8,482,030)

​
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Tables)
 6 Months Ended
Dec. 31, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION  
Schedule of cash and cash equivalents

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Cash at bank and on hand

​

9,173,159

​

19,488,145

Mutual funds

​

1,891,524

​

13,206,934

​

 

11,064,683

​

32,695,079
Schedule of other financial assets

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Current

 

​

 

  ​

Mutual funds

​

—

​

144,606

Trusts

​

1,203,762

​

895,660

Shares of Moolec Science S.A.

​

38,278

​

976,425

Other investments

 

273,105

​

23,347

​

 

1,515,145

​

2,040,038

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Non-current

 

  ​

 

  ​

Other investments

 

49

​

58

​

 

49

​

58
Schedule of trade receivables

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Current

​

​

​

​

Trade debtors

​

160,803,234

​

171,840,254

Allowance for impairment of trade debtors

 

(15,282,223)

​

(13,847,745)

Shareholders and other related parties (Note 15)

 

—

​

122

Allowance for credit notes to be issued

 

(1,069,633)

​

(711,663)

Trade debtors - Joint ventures and associates (Note 15)

 

456,672

​

4,179

Deferred checks

 

10,023,473

​

8,574,786

​

​

154,931,523

​

165,859,933

​

​

​

​

​

​

​

12/31/2025

​

06/30/2025

Non-current

​

​

​

​

Trade debtors

​

1,098,778

​

2,123,463

Allowance for impairment of trade debtors

​

(48,196)

​

(275,718)

Shareholders and other related parties (Note 15)

​

45,665

​

249,579

Trade debtors - Joint ventures and associates (Note 15)

​

170,491

​

409,510

​

​

1,266,738

​

2,506,834
Schedule of other receivables

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Current

 

  ​

 

  ​

Taxes

 

7,498,508

 

8,884,305

Shareholders and other related parties (Note 15)

​

79,854

​

77,045

Other receivables – Joint ventures and associates (Note 15)

 

200,000

 

200,000

Prepayments to suppliers

 

6,341,644

 

5,834,158

Prepaid expenses and other receivables

 

231,222

​

251,590

Miscellaneous

 

992,455

​

614,883

​

 

15,343,683

​

15,861,981

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Non-current

 

​

 

​

Taxes

 

468,511

​

576,538

Shareholders and other related parties (Note 15)

​

2,928,121

​

2,698,047

Other receivables – Joint ventures and associates (Note 15)

​

19,461,731

​

18,947,793

Reimbursements over exports

 

1,286,323

​

1,204,269

Loans receivables

 

230,000

​

230,000

Miscellaneous

 

—

​

3,883

​

 

24,374,686

​

23,660,530
Schedule of inventories

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Seeds

 

4,392,180

​

5,317,730

Resale products

 

30,369,865

​

42,228,777

Manufactured products

 

16,637,015

​

13,648,705

Goods in transit

 

3,054,636

​

6,024,201

Supplies

 

12,191,532

​

19,286,246

Agricultural products

 

1,464,609

​

4,612,064

Allowance for obsolescence

 

(3,320,292)

​

(3,506,454)

​

​

64,789,545

​

87,611,269

​

​

​

​

​

Net of agricultural products

 

63,324,936

​

82,999,205
Schedule of property, plant and equipment accumulated depreciation

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

​

​

Subjects to

​

Depreciation

​

Foreign

​

Net carrying

​

​

amount

​

​

​

​

​

​

​

foreclosure

​

of the period

​

currency

​

amount

Class

  ​ ​ ​

06/30/2025

  ​ ​ ​

Additions

  ​ ​ ​

Transfers

  ​ ​ ​

Disposals

  ​ ​ ​

(Note 4)

  ​ ​ ​

(1)

  ​ ​ ​

translation

  ​ ​ ​

12/31/2025

Office equipment

​

369,451

​

9,601

​

—

​

—

​

—

​

(37,761)

​

(1,746)

​

339,545

Vehicles

​

1,337,784

​

—

​

—

​

(25,338)

​

—

​

(314,395)

​

(3,101)

​

994,950

Equipment and computer software

​

331,763

​

18,706

​

—

​

(1,166)

​

—

​

(118,020)

​

(2,215)

​

229,068

Fixtures and fittings

​

2,159,631

​

—

​

97,491

​

—

​

(77,040)

​

(437,578)

​

17,859

​

1,760,363

Machinery and equipment

 

14,441,869

​

120,710

 

334,265

 

—

 

(5,778,571)

​

(1,956,297)

 

(55,145)

 

7,106,831

Land and buildings

 

39,076,126

​

13,410

 

—

 

—

 

(3,968,509)

​

(517,862)

 

(6,184)

 

34,596,981

Buildings in progress

 

16,858,762

​

1,983,572

 

(431,756)

 

—

 

(2,347,780)

​

—

 

(4,957)

 

16,057,841

Total

 

74,575,386

​

2,145,999

 

—

 

(26,504)

 

(12,171,900)

​

(3,381,913)

 

(55,489)

 

61,085,579

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

​

​

Depreciation

​

Foreign

​

Net carrying

​

​

amount

​

​

​

​

​

​

​

of the period

​

currency

​

amount

Class

  ​ ​ ​

06/30/2024

  ​ ​ ​

Additions

  ​ ​ ​

Transfers

  ​ ​ ​

Disposals

  ​ ​ ​

(1)

  ​ ​ ​

translation

  ​ ​ ​

12/31/2024

Office equipment

​

410,338

​

17,929

​

—

​

—

​

(39,218)

​

(15,717)

​

373,332

Vehicles

​

2,200,349

​

29,675

​

—

​

(8,272)

​

(447,262)

​

(1,330)

​

1,773,160

Equipment and computer software

​

507,469

​

26,008

​

—

​

—

​

(119,943)

​

(28,600)

​

384,934

Fixtures and fittings

​

2,786,470

​

8,834

​

—

​

—

​

(454,316)

​

59

​

2,341,047

Machinery and equipment

 

16,710,328

 

474,971

​

73,221

 

—

 

(1,464,721)

 

(364,814)

 

15,428,985

Land and buildings

 

39,677,902

 

—

​

46,431

 

—

 

(509,724)

 

(260,985)

 

38,953,624

Buildings in progress

​

12,280,422

​

3,521,132

​

(119,652)

​

—

​

—

​

(35,741)

​

15,646,161

Total

 

74,573,278

 

4,078,549

​

—

 

(8,272)

 

(3,035,184)

 

(707,128)

 

74,901,243

(1)

For the periods ended December 31, 2025 and December 31, 2024, depreciation expense of $1,155,709 and $634,542, respectively, related to property, plant and equipment has been reclassified to Loss from discontinued operations in the consolidated statement of comprehensive income.
Schedule of accumulated amortization of intangibles

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

Subjects to

​

Amortization

​

Foreign

​

Net carrying

​

​

amount

​

​

​

Transfers/

​

foreclosure

​

of the period

​

currency

​

amount

Class

  ​ ​ ​

06/30/2025

  ​ ​ ​

Additions

  ​ ​ ​

Disposals

  ​ ​ ​

(Note 4)

  ​ ​ ​

(1)

  ​ ​ ​

translation

  ​ ​ ​

12/31/2025

Seed and integrated products

​

​

​

​

​

​

​

​

​

​

​

​

​

​

HB4 technology and breeding program

​

36,464,171

​

347,876

​

—

​

—

​

(1,132,072)

​

—

​

35,679,975

Integrated seed products

​

2,526,410

​

—

​

—

​

—

​

(95,785)

​

12,458

​

2,443,083

Crop nutrition

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Microbiological products

 

43,570,817

 

—

​

—

​

(38,014,989)

​

(2,066,885)

​

62,401

 

3,551,344

Microbiological products in progress

 

11,909,700

​

1,473,457

​

(2,602)

​

(8,187,674)

​

—

​

—

​

5,192,881

Other intangible assets

 

​

 

​

​

​

​

​

​

​

​

​

​

​

Trademarks and patents

 

46,201,854

 

14,990

​

—

​

(41,664,092)

​

(1,857,857)

​

—

 

2,694,895

Trademarks and patents with indefinite useful lives

​

7,827,309

​

—

​

—

​

—

​

—

​

—

​

7,827,309

Software

​

1,313,947

​

—

​

33,584

​

—

​

(305,800)

​

—

​

1,041,731

Software in progress

 

609,953

 

17,627

​

(33,584)

​

—

​

—

​

—

 

593,996

Customer loyalty

​

20,268,101

​

—

​

—

​

(1,282,292)

​

(677,998)

​

—

​

18,307,811

RG/RS/OX Wheat in progress

​

10,480,817

​

—

​

—

​

—

​

(524,041)

​

—

​

9,956,776

Total

 

181,173,079

 

1,853,950

​

(2,602)

​

(89,149,047)

​

(6,660,438)

​

74,859

 

87,289,801

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying

​

​

​

​

​

Amortization

​

Foreign

​

Net carrying

​

​

amount

​

​

​

Transfers/

​

of the period

​

currency

​

amount

Class

  ​ ​ ​

06/30/2024

  ​ ​ ​

Additions

  ​ ​ ​

Disposals

  ​ ​ ​

(1)

  ​ ​ ​

translation

  ​ ​ ​

12/31/2024

Seed and integrated products

​

  ​

​

​

​

​

​

  ​

​

  ​

​

  ​

HB4 technology and breeding program

​

35,574,371

​

2,392,794

​

—

​

(1,051,883)

​

—

​

36,915,282

Integrated seed products

​

2,681,826

​

—

​

—

​

(97,479)

​

47,642

​

2,631,989

Crop nutrition

​

​

​

​

​

​

​

​

​

​

​

​

Microbiological products

​

41,187,249

​

—

​

—

​

(1,813,650)

​

—

​

39,373,599

Microbiological products in progress

​

10,452,861

​

2,629,995

​

—

​

—

​

(6,916)

​

13,075,940

Other intangible assets

​

​

​

​

​

​

​

​

​

​

​

​

Trademarks and patents

​

47,906,064

​

133,595

​

—

​

(2,040,315)

​

—

​

45,999,344

Trademarks and patents with indefinite useful lives

​

10,045,294

​

—

​

—

​

—

​

(4,626)

​

10,040,668

Software

​

1,827,983

​

—

​

137,598

​

(255,684)

​

(103)

​

1,709,794

Software in progress

​

580,728

​

150,777

​

(137,598)

​

—

​

—

​

593,907

Customer loyalty

 

21,636,760

​

—

​

—

 

(685,235)

​

—

 

20,951,525

RG/RS/OX Wheat in progress

 

5,000,000

​

—

​

—

 

—

​

—

 

5,000,000

Total

 

176,893,136

​

5,307,161

​

—

 

(5,944,246)

​

35,997

 

176,292,048

(1)

For the periods ended December 31, 2025 and December 31, 2024, amortization expense of $3,630,043 and $3,579,741, respectively, related to intangible assets has been reclassified to Loss from discontinued operations in the consolidated statement of comprehensive income.
Schedule of carrying amount of goodwill

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

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. (Note 4)

 

—

 

76,089,749

Insumos Agroquímicos S.A.

 

470,090

 

470,090

​

 

36,073,683

 

112,163,432
Schedule of trade and other payable

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Current

​

​

​

​

Trade creditors

 

78,721,093

​

87,073,151

Shareholders and other related parties (Note 15)

 

805,903

​

286,172

Trade creditors - Parent company (Note 15)

 

—

​

878,874

Trade creditors - Joint ventures and associates (Note 15)

 

3,815,299

​

3,625,406

Taxes

 

5,847,258

​

3,283,856

Miscellaneous

 

218,877

​

1,285,145

​

 

89,408,430

​

96,432,604

​

​

​

​

​

Non-current

​

​

​

​

Trade creditors

​

—

​

4,785,300

Trade creditors - Joint ventures and associates (Note 15)

​

51,650,942

​

43,696,426

​

​

51,650,942

​

48,481,726
Schedule of borrowings

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Current

​

​

​

​

Bank borrowings

 

66,710,152

​

93,752,214

Corporate bonds

 

23,353,076

​

25,265,276

Trust debt securities

​

—

​

710,636

​

 

90,063,228

​

119,728,126

Non-current

 

​

 

​

Bank borrowings

 

10,626,252

​

12,271,490

Corporate bonds

 

23,529,711

​

25,926,536

​

​

34,155,963

​

38,198,026
Schedule of carrying value of borrowings

​

​

​

​

​

​

​

​

​

​

​

​

12/31/2025

​

06/30/2025

​

  ​ ​ ​

Amortized cost

  ​ ​ ​

Fair value

  ​ ​ ​

Amortized cost

  ​ ​ ​

Fair value

Current

​

​

​

​

​

​

​

​

Bank borrowings

 

66,710,152

 

59,665,995

 

93,752,214

 

83,183,234

Corporate Bonds

 

23,353,076

 

21,794,794

 

25,265,276

 

22,529,823

​

​

​

​

​

​

​

​

​

Non-current

 

​

 

​

 

​

 

​

Bank borrowings

 

10,626,252

 

7,820,114

 

12,271,490

 

9,402,501

Corporate Bonds

 

23,529,711

 

18,018,086

 

25,926,536

 

18,732,545
Schedule of consideration for acquisition

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Current

 

  ​

 

  ​

Consideration for acquisition of assets

 

791,280

 

1,761,274

​

 

791,280

 

1,761,274

Non-current

 

  ​

 

  ​

Consideration for acquisition of assets

 

372,373

 

397,774

​

 

372,373

 

397,774
Schedule of employee benefits and social security

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Salaries, accrued incentives, vacations and social security

 

4,779,985

​

6,108,130

Key management personnel (Note 16)

​

184,436

​

65,882

​

​

4,964,421

​

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

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Current

 

  ​

 

  ​

Advances from customers

 

2,497,944

​

4,282,668

​

 

2,497,944

​

4,282,668

Non-current

 

​

 

​

Deferred revenue

 

1,436,912

​

1,436,912

​

 

1,436,912

​

1,436,912

​
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Tables)
 6 Months Ended
Dec. 31, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME  
Schedule of revenue from contracts with customers

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Sale of goods and services

 

73,434,690

​

98,632,019

 

142,091,165

 

181,370,515

Royalties

 

239,836

​

248,970

 

549,133

 

942,756

​

 

73,674,526

​

98,880,989

​

142,640,298

​

182,313,271
Schedule of cost of sales

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

Item

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Inventories as of the beginning of the period

 

85,021,914

 

109,450,616

 

82,999,205

 

110,913,884

Subject to foreclosure (Note 4)

​

(12,742,121)

​

—

​

(12,742,121)

​

—

Purchases of the period

 

31,091,235

 

39,733,111

 

66,007,852

 

87,376,569

Production costs (1)

 

7,314,349

 

5,339,587

 

12,632,950

 

11,843,478

Foreign currency translation

 

(206,093)

 

(747,253)

 

(57,483)

 

(561,825)

Subtotal

 

110,479,284

 

153,776,061

 

148,840,403

 

209,572,106

Inventories as of the end of the period (2)

 

(63,324,936)

 

(92,225,654)

 

(63,324,936)

 

(92,225,654)

Cost of sales (3)

​

47,154,348

​

61,550,407

​

85,515,467

​

117,346,452

(1)

For the six-month periods ended December 31, 2025 and 2024, production costs amounting to $2,966,222 and $1,867,602, respectively, were reclassified to Loss from discontinued operations in the consolidated statement of comprehensive income. For the three-month periods ended December 31, 2025 and 2024, the amounts reclassified were $1,827,763 and $42,231, respectively.

(2)

Net of agricultural products.

(3)

For the six- and three-month periods ended December 31, 2024, cost of sales amounting to $7,785,601 and $4,289,502, respectively, were reclassified to Loss from discontinued operations in the consolidated statement of comprehensive income.

​
Schedule of R&D classified by nature

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

  ​ ​ ​

Research and

  ​ ​ ​

Research and

  ​ ​ ​

Research and

  ​ ​ ​

Research and

​

​

development

​

development

​

development

​

development

​

 

expenses

 

expenses

 

expenses

 

expenses

Item

 

12/31/2025

  ​ ​ ​

12/31/2024

 

12/31/2025

 

12/31/2024

Amortization of intangible assets

 

1,042,869

 

754,648

 

2,090,756

 

1,485,013

Commissions and royalties

​

—

​

3,960

​

—

​

3,960

Depreciation of property, plant and equipment

​

196,422

​

198,777

​

392,750

​

367,662

Freight and haulage

 

—

 

893

 

—

 

1,085

Employee benefits and social securities

 

196,286

 

620,524

 

561,573

 

1,400,657

Maintenance

​

6,676

​

11,274

​

24,274

​

52,442

Energy and fuel

 

937

 

1,918

 

2,504

 

4,352

Supplies and materials

 

871,860

 

245,784

 

1,364,999

 

718,621

Mobility and travel

 

9,086

 

30,000

 

17,012

 

63,365

Share-based incentives

 

—

 

35,282

 

—

 

50,231

Professional fees and outsourced services

 

21,191

 

44,384

 

1,536,601

 

122,589

Professional fees related parties

 

—

 

—

 

—

 

16,373

Office supplies

 

738

 

(1,689)

 

1,623

 

12,404

Information technology expenses

​

270

​

(2,541)

​

1,588

​

11,655

Insurance

 

1,231

 

3,015

 

3,849

 

6,748

Depreciation of leased assets

​

—

​

20,916

​

—

​

37,252

Miscellaneous

 

—

 

1,452

 

1,850

 

1,452

Total

 

2,347,566

 

1,968,597

 

5,999,379

 

4,355,861

​

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

 

R&D capitalized (Note 5.7)

  ​ ​ ​

1,153,036

  ​ ​ ​

3,368,772

​

1,821,333

 

5,022,789

​

R&D profit and loss

 

2,347,566

 

1,968,597

​

5,999,379

 

4,355,861

​

Total

 

3,500,602

 

5,337,369

​

7,820,712

 

9,378,650

​
Schedule of expenses classified by nature and function

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

  ​ ​ ​

​

  ​ ​ ​

Selling,

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

Selling,

  ​ ​ ​

​

​

​

​

​

general and

​

​

 

​

​

general and

​

​

​

​

Production

​

administrative

​

Total

​

Production

​

administrative

​

Total

Item

  ​ ​ ​

costs

  ​ ​ ​

expenses

  ​ ​ ​

12/31/2025

  ​ ​ ​

costs

​

expenses

​

12/31/2025

Amortization of intangible assets

​

82,419

​

399,563

​

481,982

 

164,926

​

774,713

​

939,639

Commissions and royalties

​

253,018

​

339,349

​

592,367

 

559,040

​

616,117

​

1,175,157

Import and export expenses

​

—

​

71,306

​

71,306

 

—

​

215,849

​

215,849

Depreciation of property, plant and equipment

​

390,490

​

518,645

​

909,135

 

777,582

​

1,055,872

​

1,833,454

Depreciation of leased assets

​

810,694

​

44,315

​

855,009

​

1,223,674

​

537,132

​

1,760,806

Impairment of receivables

​

—

​

427,322

​

427,322

 

—

​

1,104,849

​

1,104,849

Freight and haulage

​

121,973

​

2,126,857

​

2,248,830

 

209,015

​

2,894,464

​

3,103,479

Employee benefits and social securities

​

1,798,018

​

5,742,103

​

7,540,121

 

3,379,957

​

11,803,894

​

15,183,851

Maintenance

​

698,085

​

326,095

​

1,024,180

 

1,055,278

​

676,112

​

1,731,390

Energy and fuel

​

149,814

​

24,480

​

174,294

 

334,059

​

50,858

​

384,917

Supplies and materials

​

55,524

​

208,899

​

264,423

 

128,057

​

573,215

​

701,272

Mobility and travel

​

23,780

​

342,362

​

366,142

 

46,431

​

899,062

​

945,493

Publicity and advertising

​

—

​

762,340

​

762,340

 

—

​

1,669,903

​

1,669,903

Contingencies

​

6,149

​

69,586

​

75,735

 

15,527

​

93,659

​

109,186

Professional fees and outsourced services

​

112,672

​

2,258,752

​

2,371,424

 

563,493

​

4,292,248

​

4,855,741

Office supplies and registrations fees

​

1,721

​

158,044

​

159,765

 

4,471

​

263,213

​

267,684

Insurance

​

28,871

​

365,576

​

394,447

 

67,658

​

1,035,191

​

1,102,849

Information technology expenses

​

3,799

​

487,478

​

491,277

 

11,391

​

923,628

​

935,019

Obsolescence

​

944,946

​

—

​

944,946

 

1,102,370

​

—

​

1,102,370

Taxes

​

4,444

​

2,461,168

​

2,465,612

 

18,643

​

4,828,468

​

4,847,111

Miscellaneous

​

169

​

10,626

​

10,795

 

5,156

​

19,203

​

24,359

Total

​

5,486,586

​

17,144,866

​

22,631,452

 

9,666,728

​

34,327,650

​

43,994,378

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

  ​ ​ ​

​

  ​ ​ ​

Selling,

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

Selling,

  ​ ​ ​

​

​

​

​

​

general and

​

​

 

​

​

general and

​

​

​

​

Production

​

administrative

​

Total

​

Production

​

administrative

​

Total

Item

  ​ ​ ​

costs

  ​ ​ ​

expenses

​

12/31/2024

  ​ ​ ​

costs

​

expenses

​

12/31/2024

Amortization of intangible assets

​

55,985

​

334,208

​

390,193

 

156,124

​

723,368

​

879,492

Analysis and storage

​

—

​

5,371

​

5,371

 

—

​

8,285

​

8,285

Commissions and royalties

​

560,371

​

217,537

​

777,908

 

560,371

​

994,134

​

1,554,505

Import and export expenses

​

(49,057)

​

234,658

​

185,601

 

—

​

655,178

​

655,178

Depreciation of property, plant and equipment

​

417,079

​

584,919

​

1,001,998

 

831,630

​

1,201,350

​

2,032,980

Depreciation of leased assets

​

537,435

​

458,103

​

995,538

​

694,762

​

1,038,992

​

1,733,754

Impairment of receivables

​

—

​

1,738,911

​

1,738,911

 

—

​

1,923,790

​

1,923,790

Freight and haulage

​

507,318

​

2,565,292

​

3,072,610

 

989,210

​

4,692,869

​

5,682,079

Employee benefits and social securities

​

2,089,862

​

7,896,771

​

9,986,633

 

3,637,584

​

14,998,917

​

18,636,501

Maintenance

​

365,665

​

521,498

​

887,163

 

741,278

​

879,128

​

1,620,406

Energy and fuel

​

178,341

​

18,632

​

196,973

 

294,101

​

42,155

​

336,256

Supplies and materials

​

131,968

​

360,348

​

492,316

 

313,896

​

881,164

​

1,195,060

Mobility and travel

​

27,741

​

670,637

​

698,378

 

59,304

​

1,371,345

​

1,430,649

Publicity and advertising

​

—

​

692,979

​

692,979

 

—

​

1,918,098

​

1,918,098

Contingencies

​

55,521

​

(177,193)

​

(121,672)

 

55,521

​

119,966

​

175,487

Share-based incentives

​

169,600

​

1,321,865

​

1,491,465

​

228,533

​

1,928,620

​

2,157,153

Professional fees and outsourced services

​

325,485

​

2,236,402

​

2,561,887

 

809,327

​

3,816,499

​

4,625,826

Professional fees related parties

​

—

​

226,041

​

226,041

 

—

​

270,679

​

270,679

Office supplies and registrations fees

​

17,189

​

97,034

​

114,223

 

59,035

​

348,067

​

407,102

Insurance

​

50,898

​

554,717

​

605,615

 

108,022

​

1,116,210

​

1,224,232

Information technology expenses

​

4,723

​

730,430

​

735,153

 

12,597

​

1,409,359

​

1,421,956

Obsolescence

​

(148,656)

​

11,794

​

(136,862)

 

401,812

​

75,944

​

477,756

Taxes

​

9,115

​

3,999,151

​

4,008,266

 

9,831

​

8,464,164

​

8,473,995

Miscellaneous

​

(9,227)

​

51,539

​

42,312

 

12,938

​

85,988

​

98,926

Total

​

5,297,356

​

25,351,644

​

30,649,000

 

9,975,876

​

48,964,269

​

58,940,145
Schedule of other income or expenses, net

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Net result from commercialization of agricultural products

 

(132,042)

​

(205,348)

​

(760,524)

​

(1,033,714)

Expenses recovery

 

(20,784)

​

334,232

​

(64,806)

​

505,719

Result of intangible sales

​

26,504

​

—

​

23,902

​

—

Others

 

179,236

​

420,979

​

652,543

​

553,835

​

 

52,914

​

549,863

​

(148,885)

​

25,840
Schedule of net financial cost

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

 

12/31/2025

 

12/31/2024

Financial costs

​

​

​

​

​

​

​

​

Interest expenses

 

(7,020,963)

​

(5,284,901)

​

(14,603,863)

​

(10,832,604)

Financial commissions

 

(929,269)

​

(1,144,511)

​

(1,514,267)

​

(2,245,426)

​

 

(7,950,232)

​

(6,429,412)

​

(16,118,130)

​

(13,078,030)

​

​

​

​

​

​

​

​

​

Other financial results

  ​ ​ ​

​

​

​

  ​ ​ ​

​

  ​ ​ ​

​

Exchange differences generated by assets

 

(2,502,683)

​

(194,248)

​

(5,558,013)

​

(3,000,088)

Exchange differences generated by liabilities

​

1,694,236

​

(227,915)

​

4,406,932

​

1,041,921

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

​

(151,441)

​

(267,203)

​

(951,772)

​

(1,992,755)

Prepayment premium fee (Note 5.11)

​

—

​

—

​

(2,676,273)

​

—

Net gain of inflation effect on monetary items

​

21,589

​

54,418

​

61,870

​

47,146

​

​

(938,299)

​

(634,948)

​

(4,717,256)

​

(3,903,776)

​
v3.25.4
TAXATION (Tables)
 6 Months Ended
Dec. 31, 2025
TAXATION  
Schedule of current tax

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Current tax expense

 

(4,756,431)

​

(3,568,637)

​

(9,297,065)

​

(4,863,336)

Deferred tax

 

1,647,061

​

2,932,484

​

3,708,671

​

5,118,862

Total

​

(3,109,370)

​

(636,153)

​

(5,588,394)

​

255,526
Schedule of net deferred tax

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Beginning of the period deferred tax

 

(25,205,940)

​

(25,296,931)

Charge for the period(1)

 

3,708,671

​

6,328,837

Conversion difference

​

(375,573)

​

(699,854)

Total net deferred tax

 

(21,872,842)

​

(19,667,948)

(1)

For the period ended December 31, 2024, the charge of the period includes $1,209,975 that were reclassified to Loss from discontinued operations in the consolidated statement of comprehensive income.
Schedule of reconciliation of the statutory tax rate to the effective tax rate

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Earning before income tax-rate

 

(1,366,138)

​

7,299,712

​

(3,627,496)

​

2,633,692

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

 

(1,865,021)

​

(1,107,716)

​

(2,726,977)

​

347,022

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

 

22,030

​

80,501

​

92,006

​

(15,763)

Stock options charge

 

—

​

(64,915)

​

—

​

(133,846)

Non-deductible expenses

 

169,116

​

589,391

​

(839,077)

​

258,333

Tax inflation adjustment

​

(1,019,201)

​

708,130

​

(1,032,231)

​

1,500,823

Result of inflation effect on monetary items and other finance results

 

88,715

​

(2,688,420)

​

(512,564)

​

(3,547,919)

Derecognition of tax loss carryforwards

​

(505,009)

​

—

​

(569,551)

​

—

Others

 

—

​

1,846,876

​

—

​

1,846,876

Income tax expenses

 

(3,109,370)

​

(636,153)

​

(5,588,394)

​

255,526

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

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

​

12/31/2025

​

12/31/2024

​

​

Earning 

​

Weight 

​

​

​

Earning 

​

Weight 

​

​

​

​

before

​

average

​

​

​

before

​

average

​

​

​

​

income 

​

applicable 

​

​

​

income 

​

applicable 

​

​

Tax jurisdiction

  ​ ​ ​

tax-rate

  ​ ​ ​

tax rate

  ​ ​ ​

Income tax

  ​ ​ ​

tax-rate

  ​ ​ ​

tax rate

  ​ ​ ​

Income tax

Low or null taxation jurisdictions

​

(5,127,502)

​

0.0

%  

—

 

5,481,793

​

0.0

%  

—

Profit-making entities

​

10,742,379

​

34.5

%  

(3,709,228)

 

7,937,625

​

35.9

%  

(2,847,811)

Loss-making entities

​

(6,981,015)

​

26.4

%  

1,844,207

 

(6,119,706)

​

28.4

%  

1,740,095

​

 

(1,366,138)

 

​

​

(1,865,021)

​

7,299,712

 

​

​

(1,107,716)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Six-month period ended

​

​

12/31/2025

​

12/31/2024

​

​

Earning

​

Weight 

​

​

​

Earning 

​

Weight 

​

​

​

​

before

​

average

​

​

​

before

​

average

​

​

​

​

income

​

applicable 

​

​

​

income 

​

applicable 

​

​

Tax jurisdiction

  ​ ​ ​

tax-rate

  ​ ​ ​

tax rate

  ​ ​ ​

Income tax 

  ​ ​ ​

tax-rate

  ​ ​ ​

tax rate

  ​ ​ ​

Income tax 

Low or null taxation jurisdictions

​

(9,760,427)

​

0.0

%  

—

 

6,695,356

​

0.0

%  

—

Profit-making entities

​

16,073,654

​

34.6

%  

(5,553,632)

 

10,418,456

​

35.0

%  

(3,646,460)

Loss-making entities

 

(9,940,723)

 

28.4

%  

2,826,655

​

(14,480,120)

 

27.6

%  

3,993,482

​

 

(3,627,496)

 

​

​

(2,726,977)

​

2,633,692

 

​

​

347,022

​
v3.25.4
EARNING PER SHARE (Tables)
 6 Months Ended
Dec. 31, 2025
EARNING PER SHARE  
Schedule of earnings per share

​

​

​

​

​

​

​

​

​

​

​

​

Three-month period ended

​

Six-month period ended

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Numerator

 

​

​

​

​

​

​

​

Loss for the period from continuing operations attributable to equity holders of the parent

 

(5,045,798)

​

6,201,853

​

(9,665,833)

​

2,256,303

Loss for the period from discontinued operations attributable to equity holders of the parent

​

(177,994,023)

​

(6,058,318)

​

(180,701,873)

​

(8,482,030)

Loss for the period attributable to equity holders attributable to equity holders of the parent

 

(183,039,821)

​

143,535

​

(190,367,706)

​

(6,225,727)

​

​

​

​

​

​

​

​

​

Denominator

 

​

​

​

​

​

​

​

Weighted average number of shares (basic EPS)

 

63,477,113

​

62,822,158

​

63,477,113

​

62,822,158

Weighted average number of shares (diluted EPS)

 

63,477,113

​

63,170,350

​

63,477,113

​

63,170,350

​

​

​

​

​

​

​

​

​

(Loss)/Profit per share from continuing operations

​

​

​

​

​

​

​

​

Basic loss attributable to ordinary equity holders of the parent

​

(0.0795)

​

0.0987

​

(0.1523)

​

0.0359

Diluted loss attributable to ordinary equity holders of the parent

​

(0.0795)

​

0.0982

​

(0.1523)

​

0.0357

​

​

​

​

​

​

​

​

​

Loss per share from discontinued operations

​

​

​

​

​

​

​

​

Basic loss attributable to ordinary equity holders of the parent

​

(2.8041)

​

(0.0964)

​

(2.8467)

​

(0.1350)

Diluted loss attributable to ordinary equity holders of the parent

​

(2.8041)

​

(0.0964)

​

(2.8467)

​

(0.1350)

​

​

​

​

​

​

​

​

​

(Loss)/Profit per share for the period attributable to equity holders

​

​

​

​

​

​

​

​

Basic loss attributable to ordinary equity holders of the parent

​

(2.8836)

​

0.0023

​

(2.9990)

​

(0.0991)

Diluted loss attributable to ordinary equity holders of the parent

 

(2.8836)

​

0.0023

​

(2.9990)

​

(0.0991)
v3.25.4
CASH FLOW INFORMATION (Tables)
 6 Months Ended
Dec. 31, 2025
CASH FLOW INFORMATION  
Schedule of significant non-cash transactions related to investing and financing activities

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Investment activities

​

​

​

​

Investment in-kind in other related parties (Note 15)

​

664,590

​

3,642,234

Capitalization of interest on buildings in progress

​

336,776

​

144,360

​

​

1,001,366

​

3,786,594

​

​

​

​

​

​

​

12/31/2025

​

12/31/2024

Financing activities

​

​

​

​

Contingent consideration payment with own shares (Note 5.12)

​

(870,795)

​

—

Financial liabilities with related parties

​

(251,120)

​

—

​

​

(1,121,915)

​

—

​
v3.25.4
JOINT VENTURES AND ASSOCIATES (Tables)
 6 Months Ended
Dec. 31, 2025
JOINT VENTURES AND ASSOCIATES  
Schedule of investments in joint ventures and associates

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Assets

 

  ​

 

  ​

Synertech Industrias S.A.

 

39,438,411

​

39,334,762

Alfalfa Technologies S.R.L.

 

36,502

​

36,502

​

 

39,474,913

​

39,371,264

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Liabilities

 

​

​

​

Trigall Genetics S.A.

  ​ ​ ​

742,301

​

1,007,678

​

 

742,301

​

1,007,678
Schedule of changes in joint ventures

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

As of the beginning of the period

 

38,363,586

​

39,489,898

Share of profit or loss

 

369,026

​

(226,163)

As of the end of the period

 

38,732,612

​

39,263,735
Schedule of share of profit or loss of joint ventures and associates

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Three-month period ended

  ​ ​ ​

Six-month period ended

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

​

12/31/2025

​

12/31/2024

Trigall Genetics S.A.

 

23,275

​

325,384

​

265,377

​

(452,814)

Synertech Industrias S.A.

​

48,979

​

34,771

​

103,649

​

226,651

​

​

72,254

​

360,155

​

369,026

​

(226,163)

​
v3.25.4
SEGMENT INFORMATION (Tables)
 6 Months Ended
Dec. 31, 2025
SEGMENT INFORMATION  
Schedule of operating results group's reporting segments

​

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Seed and

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

​

 

​

 

integrated

 

Crop

 

Crop

​

​

​

Six-month period ended December 31, 2025

 

products

​

protection

​

nutrition

​

Consolidated

​

Revenues from contracts with customers

​

​

​

​

​

​

​

​

​

Sale of goods and services

 

28,885,905

 

72,354,636

 

40,850,624

 

142,091,165

​

Royalties

 

549,133

 

—

 

—

 

549,133

​

Others

​

​

​

​

​

​

​

​

​

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

 

292,344

 

—

 

—

 

292,344

​

Total

 

29,727,382

 

72,354,636

 

40,850,624

 

142,932,642

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(12,953,960)

 

(45,804,781)

 

(26,756,726)

 

(85,515,467)

​

Gross profit per segment

 

16,773,422

​

26,549,855

 

14,093,898

 

57,417,175

​

% Gross margin

​

56

%  

37

%  

35

%  

40

%

​

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Seed and

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

​

 

​

 

integrated

 

Crop

 

Crop

​

​

​

Six-month period ended December 31, 2024

 

products

​

protection

​

nutrition

​

Consolidated

​

Revenues from contracts with customers

​

​

​

​

​

​

​

​

​

Sale of goods and services

 

40,578,862

 

85,720,851

 

55,070,802

 

181,370,515

​

Royalties

 

942,756

 

—

 

—

 

942,756

​

Others

 

​

​

​

​

​

​

​

​

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

​

588,053

 

—

 

—

 

588,053

​

Total

 

42,109,671

 

85,720,851

 

55,070,802

 

182,901,324

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(26,327,893)

 

(54,418,119)

 

(28,814,839)

 

(109,560,851)

​

Gross profit per segment

 

15,781,778

 

31,302,732

 

26,255,963

 

73,340,473

​

% Gross margin

​

37

%  

37

%  

48

%  

40

%

​

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Seed and

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

​

 

​

​

integrated

​

Crop

​

Crop

​

​

 

Three-month period ended December 31, 2025

​

products

​

protection

​

nutrition

​

Consolidated

 

Revenues from contracts with customers

 

  ​

 

  ​

 

  ​

 

  ​

​

Sale of goods and services

 

18,493,424

 

41,931,365

 

13,009,901

 

73,434,690

​

Royalties

 

239,836

 

—

 

—

 

239,836

​

Others

 

​

 

​

 

​

 

​

​

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

 

131,804

 

—

 

—

 

131,804

​

Total

 

18,865,064

 

41,931,365

 

13,009,901

 

73,806,330

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(8,279,415)

 

(29,842,324)

 

(9,032,609)

 

(47,154,348)

​

Gross profit per segment

 

10,585,649

 

12,089,041

 

3,977,292

 

26,651,982

​

% Gross margin

 

56

%  

29

%  

31

%  

36

%

​

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Seed and

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

​

 

​

​

integrated

​

Crop

​

Crop

​

​

 

Three-month period ended December 31, 2024

​

products

​

protection

​

nutrition

​

Consolidated

 

Revenues from contracts with customers

 

  ​

 

  ​

 

  ​

 

  ​

​

Sale of goods and services

 

23,185,640

 

46,061,246

 

29,385,133

 

98,632,019

​

Royalties

 

248,970

 

—

 

—

 

248,970

​

Others

 

​

 

​

 

​

 

​

​

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

 

(78,122)

 

—

 

—

 

(78,122)

​

Total

 

23,356,488

 

46,061,246

 

29,385,133

 

98,802,867

​

​

​

​

​

​

​

​

​

​

​

Cost of sales

 

(14,386,962)

 

(28,027,445)

 

(14,846,498)

 

(57,260,905)

​

Gross profit per segment

 

8,969,526

 

18,033,801

 

14,538,635

 

41,541,962

​

% Gross margin

 

38

%  

39

%  

49

%  

42

%

​
v3.25.4
FINANCIAL INSTRUMENTS - RISK MANAGEMENT (Tables)
 6 Months Ended
Dec. 31, 2025
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Schedule of financial assets by category

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Mandatorily measured at fair

​

​

Amortized cost

​

value through profit or loss

Financial asset

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Cash and cash equivalents

 

9,173,159

 

19,488,145

 

1,891,524

 

13,206,934

Other financial assets

 

49

 

58

 

1,515,145

 

2,040,038

Trade receivables

 

156,198,261

 

168,366,767

 

—

 

—

Other receivables (*)

 

25,178,484

 

23,975,920

 

—

 

—

Total

 

190,549,953

 

211,830,890

 

3,406,669

 

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

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Trade and other payables

 

140,023,626

 

141,779,322

 

1,035,746

 

3,135,008

Borrowings

 

123,968,071

​

157,926,152

 

251,120

 

—

Secured notes

​

104,354,169

​

102,270,445

​

—

​

—

Lease liability

​

10,883,102

​

16,411,981

​

—

​

—

Consideration for acquisition

 

1,156,123

 

1,075,234

 

7,530

 

1,083,814

Total

 

380,385,091

 

419,463,134

 

1,294,396

 

4,218,822
Schedule of fair value by hierarchy

​

​

​

​

​

​

​

​

Measurement at fair value at 12/31/2025

  ​ ​ ​

Level 1

  ​ ​ ​

Level 2

  ​ ​ ​

Level 3

Financial assets at fair value

​

​

​

​

​

​

Moolec Science S.A. shares

​

38,278

​

—

​

—

Other investments

​

1,476,867

​

—

​

—

Financial liability at fair value

 

​

 

​

 

​

Trade and other payables

​

—

​

1,035,746

​

—

Borrowings

​

251,120

​

—

​

—

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 and

As of December 31, 2025

  ​ ​ ​

Up to 3 months

  ​ ​ ​

3 to 12 months

  ​ ​ ​

three periods

Trade and other payables

 

47,104,064

​

42,304,366

​

51,650,942

Borrowings

 

37,490,039

​

52,573,189

​

34,155,963

Secured notes(1)

 

104,354,169

​

—

​

—

Leasing liabilities

 

775,543

​

1,989,529

​

8,118,030

Consideration for acquisition

 

—

​

791,280

​

372,373

Total

 

189,723,815

​

97,658,364

​

94,297,308

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Between one and

As of June 30, 2025

  ​ ​ ​

Up to 3 months

  ​ ​ ​

3 to 12 months

  ​ ​ ​

three periods

Trade and other payables

 

35,989,362

 

60,443,242

 

48,481,726

Borrowings

 

78,084,912

 

41,643,214

 

38,198,026

Secured notes(1)

 

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

(1)As described in Note 5.11, the Secured notes were reclassified as current liability following the acceleration event.
Schedule of net exposure

​

​

​

​

​

​

Net foreign currency position

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Amount expressed in US$

 

(6,553,972)

​

(3,805,325)
v3.25.4
LEASES (Tables)
 6 Months Ended
Dec. 31, 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

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Book value at the beginning of the period

 

30,142,835

​

20,979,597

Additions of the period

​

1,649,344

​

9,569,819

Subject to foreclosure (Note 4)

​

(8,076,841)

​

—

Disposals

​

(8,461)

​

(680,110)

Exchange differences

​

(125,231)

​

273,529

Book value at the end of the period

 

23,581,646

​

30,142,835

​

​

​

​

​

Depreciation

 

12/31/2025

​

06/30/2025

Book value at the beginning of the period

​

13,765,134

​

9,377,845

Depreciation of the period (1)

​

2,055,497

​

5,036,703

Disposals

 

(6,174)

​

(697,150)

Subject to foreclosure (Note 4)

​

(3,192,117)

​

—

Exchange differences

 

(16,346)

​

47,736

Accumulated depreciation at the end of the period

 

12,605,994

​

13,765,134

Total

 

10,975,652

​

16,377,701

​

​

​

​

​

​

Lease liability

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Book value at the beginning of the period

 

16,411,981

​

11,284,137

Additions of the period

​

1,649,344

​

9,569,819

Subject to foreclosure (Note 4)

​

(5,141,381)

​

—

Interest expenses, exchange differences and inflation effects

 

579,835

​

1,059,412

Payments of the period

 

(2,616,677)

​

(5,501,387)

Total

 

10,883,102

​

16,411,981

​

​

​

​

​

​

Lease Liabilities

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Non-current

 

8,118,030

​

9,527,939

Current

 

2,765,072

​

6,884,042

Total

 

10,883,102

​

16,411,981

(1)

For the periods ended December 31, 2025 and June 30, 2025, depreciation expense of $294,691 and $723,187, respectively, related to leased assets has been reclassified to Loss from discontinued operations in the consolidated statement of comprehensive income.
Schedule of right-of-use leased assets

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Machinery and equipment

 

828,977

​

3,655,741

Vehicles

 

1,320,402

​

1,214,933

Equipment and computer software

 

1,410,332

​

1,347,568

Land and buildings

 

20,021,935

​

23,924,593

​

 

23,581,646

​

30,142,835

​
v3.25.4
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS (Tables)
 6 Months Ended
Dec. 31, 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

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Joint ventures and associates

 

Sales and services

 

7,742,462

 

6,745,127

Joint ventures and associates

 

Purchases of goods and services

 

(25,999,840)

 

(23,351,132)

Key management personnel

 

Salaries, social security benefits and other benefits

 

(1,572,122)

 

(1,836,943)

Key management personnel

​

Sales and services

​

—

​

6,048

Key management personnel

​

Purchases of goods and services

​

82,408

​

821,959

Shareholders and other related parties

 

Sales of goods and services

 

1,928,421

 

6,463,117

Shareholders and other related parties

​

Purchases of goods and services

​

(2,291,990)

​

(1,750,963)

Shareholders and other related parties

​

In-kind contributions

​

664,590

​

3,642,234

Total

 

​

 

(19,446,071)

 

(9,260,553)

​

​

​

​

​

​

​

​

​

​

​

​

Amounts receivable from related parties

Party

  ​ ​ ​

Transaction type

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Shareholders and other related parties

 

Trade debtors

 

45,665

 

249,701

Shareholders and other related parties

 

Other receivables

 

3,007,975

 

2,775,092

Joint ventures and associates

 

Trade debtors

 

627,163

 

413,689

Joint ventures and associates

 

Other receivables

 

19,661,731

 

19,147,793

Total

 

​

​

23,342,534

 

22,586,275

​

​

​

​

​

​

​

​

​

​

​

​

Amounts payable to related parties

Party

  ​ ​ ​

Transaction type

  ​ ​ ​

12/31/2025

  ​ ​ ​

06/30/2025

Parent company

​

Trade creditors

​

—

​

(878,874)

Key management personnel

 

Salaries, social security benefits and other benefits

 

(184,436)

 

(65,882)

Shareholders and other related parties

​

Trade and other payables

​

(805,903)

​

(286,172)

Joint ventures and associates

 

Trade creditors

 

(55,466,241)

 

(47,321,832)

Other related parties

 

Secured notes

 

—

 

(102,270,445)

Total

​

​

 

(56,456,580)

 

(150,823,205)
v3.25.4
KEY MANAGEMENT PERSONNEL COMPENSATION (Tables)
 6 Months Ended
Dec. 31, 2025
KEY MANAGEMENT PERSONNEL COMPENSATION  
Schedule of compensation of directors and other members of key management personnel

​

​

​

​

​

​

​

  ​ ​ ​

12/31/2025

  ​ ​ ​

12/31/2024

Salaries, social security and other benefits

 

1,072,934

​

1,356,493

Share-based incentives

​

—

​

480,450

Total

 

1,072,934

​

1,836,943

​
v3.25.4
GENERAL INFORMATION - (Details)
Dec. 31, 2025
country
Business information  
Number of countries where Group's agricultural inputs are marketed 45
v3.25.4
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS - Narrative (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2025
Jan. 20, 2026
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS      
Net loss from foreclosure $ (179,008,341) $ (179,008,341)  
Liabilities subject to foreclosure 27,363,563 27,363,563  
Assets subject to foreclosure after remeasurement 42,363,563 42,363,563  
Discontinued operations      
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS      
Consideration offered from noteholders 15,000,000 15,000,000  
Discontinued operations | Classification of assets as held for sale      
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS      
Consideration offered from noteholders     $ 15,000,000
Assets subject to foreclosure      
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS      
Consideration offered from noteholders (15,000,000) (15,000,000)  
Net loss from foreclosure   179,008,341  
Assets subject to foreclosure, gross carrying amount 221,371,904 221,371,904  
Liabilities subject to foreclosure 27,363,563 27,363,563  
Assets subject to foreclosure after remeasurement $ 42,363,563 $ 42,363,563  
v3.25.4
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS - Net loss from foreclosure (Details)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2025
USD ($)
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS    
Net loss from foreclosure $ (179,008,341) $ (179,008,341)
Discontinued operations    
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS    
Consideration offered from noteholders 15,000,000 15,000,000
Assets subject to foreclosure    
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS    
Net assets reclassified as subject to foreclosure 194,008,341 194,008,341
Consideration offered from noteholders $ (15,000,000) (15,000,000)
Net loss from foreclosure   $ 179,008,341
v3.25.4
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS - Net assets subject to foreclosure (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Dec. 31, 2024
Jun. 30, 2024
Current assets        
Cash and cash equivalents $ 11,064,683 $ 32,695,079    
Trade receivables 154,931,523 165,859,933    
Other receivables 15,343,683 15,861,981    
Inventories 64,789,545 87,611,269    
NON-CURRENT ASSETS        
Property, plant and equipment 61,085,579 74,575,386 $ 74,901,243 $ 74,573,278
Intangible assets 87,289,801 181,173,079 $ 176,292,048 $ 176,893,136
Goodwill 36,073,683 112,163,432    
Right of use asset 10,975,652 16,377,701    
Current liabilities        
Trade and other payables 89,408,430 96,432,604    
Borrowings 90,063,228 119,728,126    
Employee benefits and social security 4,964,421 6,174,012    
Consideration for acquisition 791,280 1,761,274    
Lease liabilities 2,765,072 6,884,042    
Non-current liabilities        
Borrowings 34,155,963 38,198,026    
Deferred revenue and advances from customers 1,436,912 1,436,912    
Lease liabilities 8,118,030 $ 9,527,939    
Total liabilities subject to foreclosure 27,363,563      
Assets subject to foreclosure        
Current assets        
Cash and cash equivalents 555,828      
Trade receivables 22,163,439      
Other receivables 3,046,129      
Inventories 12,742,121      
NON-CURRENT ASSETS        
Investment properties 568,967      
Property, plant and equipment 12,171,900      
Intangible assets 89,149,047      
Goodwill 76,089,749      
Right of use asset 4,884,724      
Total assets subject to foreclosure 221,371,904      
Current liabilities        
Trade and other payables 18,416,300      
Borrowings 21,046      
Employee benefits and social security 369,852      
Consideration for acquisition 7,530      
Lease liabilities 988,531      
Non-current liabilities        
Borrowings 3,024,032      
Deferred revenue and advances from customers 383,422      
Lease liabilities 4,152,850      
Total liabilities subject to foreclosure 27,363,563      
Net assets subject to foreclosure $ 194,008,341      
v3.25.4
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS - Net income from discontinued operations (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS        
Revenues from contracts with customers $ 73,674,526 $ 98,880,989 $ 142,640,298 $ 182,313,271
Cost of sales (47,154,348) (57,260,905) (85,515,467) (109,560,851)
Research and development expenses (2,347,566) (1,968,597) (5,999,379) (4,355,861)
Selling, general and administrative expenses (17,144,866) (25,351,644) (34,327,650) (48,964,269)
Other income or expenses, net 52,914 549,863 (148,885) 25,840
Operating profit (loss) 7,522,393 14,364,072 17,207,890 19,615,498
Financial cost (7,950,232) (6,429,412) (16,118,130) (13,078,030)
Other financial results (938,299) (634,948) (4,717,256) (3,903,776)
Income (Loss) before income tax (1,366,138) 7,299,712 (3,627,496) 2,633,692
Income tax (3,109,370) (636,153) (5,588,394) 255,526
(Loss)/ Profit for the period from discontinued operations 1,014,318 (6,058,318) (1,693,532) (8,482,030)
Discontinued operations        
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS        
Cost of sales   (4,289,502)   (7,785,601)
Assets subject to foreclosure        
ASSETS SUBJECT TO FORECLOSURE AND DISCONTINUED OPERATIONS        
Revenues from contracts with customers 15,783,275 7,878,122 24,253,498 17,066,918
Cost of sales (4,965,581) (4,289,502) (7,900,947) (7,785,601)
Research and development expenses (1,513,131) (2,224,239) (3,577,786) (4,248,254)
Selling, general and administrative expenses (6,825,222) (7,809,434) (12,779,498) (14,360,935)
Other income or expenses, net 122,906 (388) 129,029 (388)
Operating profit (loss) 2,602,247 (6,445,441) 124,296 (9,328,260)
Financial cost (907,200) (1,002,373) (1,855,705) (1,515,603)
Other financial results (79,534) 554,251 243,043 1,151,858
Income (Loss) before income tax 1,615,513 (6,893,563) (1,488,366) (9,692,005)
Income tax (601,195) 835,245 (205,166) 1,209,975
(Loss)/ Profit for the period from discontinued operations $ 1,014,318 $ (6,058,318) $ (1,693,532) $ (8,482,030)
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Cash and cash equivalents (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION    
Cash at bank and on hand $ 9,173,159 $ 19,488,145
Mutual funds 1,891,524 13,206,934
Cash and cash equivalents $ 11,064,683 $ 32,695,079
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Other financial assets (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Current    
Other financial assets-Current $ 1,515,145 $ 2,040,038
Non-current assets    
Other financial assets - Non-current 49 58
Mutual funds    
Current    
Other financial assets-Current   144,606
Trusts    
Current    
Other financial assets-Current 1,203,762 895,660
Shares Of Moolec Science S.a.    
Current    
Other financial assets-Current 38,278 976,425
Other investments    
Current    
Other financial assets-Current 273,105 23,347
Non-current assets    
Other financial assets - Non-current $ 49 $ 58
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Trade receivables (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Components of Consolidated Statement of Financial Position    
Trade debtors $ 154,931,523 $ 165,859,933
Trade debtors 1,266,738 2,506,834
Trade receivables    
Components of Consolidated Statement of Financial Position    
Allowance for credit notes to be issued (1,069,633) (711,663)
Deferred checks 10,023,473 8,574,786
Trade receivables 154,931,523 165,859,933
Trade debtors 1,266,738 2,506,834
Trade receivables | Gross carrying amount    
Components of Consolidated Statement of Financial Position    
Trade debtors 160,803,234 171,840,254
Trade debtors 1,098,778 2,123,463
Trade receivables | Accumulated Impairment    
Components of Consolidated Statement of Financial Position    
Trade debtors (15,282,223) (13,847,745)
Trade debtors (48,196) (275,718)
Shareholders and other related parties | Trade receivables    
Components of Consolidated Statement of Financial Position    
Trade debtors   122
Trade debtors 45,665 249,579
Joint ventures and associates | Trade receivables    
Components of Consolidated Statement of Financial Position    
Trade debtors 456,672 4,179
Trade debtors $ 170,491 $ 409,510
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Other receivables (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Current    
Other receivables - current $ 15,343,683 $ 15,861,981
Non-current assets    
Other receivables - non-current 24,374,686 23,660,530
Shareholders and other related parties    
Current    
Other receivables - current 3,007,975 2,775,092
Other receivables    
Current    
Taxes 7,498,508 8,884,305
Prepayments to suppliers 6,341,644 5,834,158
Prepaid expenses and other receivables 231,222 251,590
Miscellaneous 992,455 614,883
Other receivables - current 15,343,683 15,861,981
Non-current assets    
Taxes 468,511 576,538
Reimbursements over exports 1,286,323 1,204,269
Loans receivables 230,000 230,000
Miscellaneous   3,883
Other receivables - non-current 24,374,686 23,660,530
Other receivables | Shareholders and other related parties    
Current    
Other receivables - current 79,854 77,045
Non-current assets    
Other receivables - non-current 2,928,121 2,698,047
Other receivables | Joint ventures and associates    
Current    
Other receivables - current 200,000 200,000
Non-current assets    
Other receivables - non-current $ 19,461,731 $ 18,947,793
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Inventories (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Inventories    
Goods in transit $ 3,054,636 $ 6,024,201
Supplies 12,191,532 19,286,246
Agricultural products 1,464,609 4,612,064
Inventories 64,789,545 87,611,269
Net of agricultural products 63,324,936 82,999,205
Seeds    
Inventories    
Inventories 4,392,180 5,317,730
Resale products    
Inventories    
Inventories 30,369,865 42,228,777
Manufactured products    
Inventories    
Inventories 16,637,015 13,648,705
Allowance for obsolescence    
Inventories    
Inventories $ (3,320,292) $ (3,506,454)
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Property, plant and equipment (Details) - USD ($)
 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Property, plant and equipment    
As of the beginning of period $ 74,575,386 $ 74,573,278
Additions 2,145,999 4,078,549
Disposals (26,504) (8,272)
Subjects to foreclosure (12,171,900)  
Depreciation of the period (3,381,913) (3,035,184)
Foreign currency translation (55,489) (707,128)
As of the end of period 61,085,579 74,901,243
Discontinued operations    
Property, plant and equipment    
Depreciation of the period (1,155,709) (634,542)
Office equipment    
Property, plant and equipment    
As of the beginning of period 369,451 410,338
Additions 9,601 17,929
Depreciation of the period (37,761) (39,218)
Foreign currency translation (1,746) (15,717)
As of the end of period 339,545 373,332
Vehicles    
Property, plant and equipment    
As of the beginning of period 1,337,784 2,200,349
Additions   29,675
Disposals (25,338) (8,272)
Depreciation of the period (314,395) (447,262)
Foreign currency translation (3,101) (1,330)
As of the end of period 994,950 1,773,160
Equipment and computer software    
Property, plant and equipment    
As of the beginning of period 331,763 507,469
Additions 18,706 26,008
Disposals (1,166)  
Depreciation of the period (118,020) (119,943)
Foreign currency translation (2,215) (28,600)
As of the end of period 229,068 384,934
Fixture and fittings    
Property, plant and equipment    
As of the beginning of period 2,159,631 2,786,470
Additions   8,834
Transfers 97,491  
Subjects to foreclosure (77,040)  
Depreciation of the period (437,578) (454,316)
Foreign currency translation 17,859 59
As of the end of period 1,760,363 2,341,047
Machinery and equipment    
Property, plant and equipment    
As of the beginning of period 14,441,869 16,710,328
Additions 120,710 474,971
Transfers 334,265 73,221
Subjects to foreclosure (5,778,571)  
Depreciation of the period (1,956,297) (1,464,721)
Foreign currency translation (55,145) (364,814)
As of the end of period 7,106,831 15,428,985
Land and buildings    
Property, plant and equipment    
As of the beginning of period 39,076,126 39,677,902
Additions 13,410  
Transfers   46,431
Subjects to foreclosure (3,968,509)  
Depreciation of the period (517,862) (509,724)
Foreign currency translation (6,184) (260,985)
As of the end of period 34,596,981 38,953,624
Buildings in progress    
Property, plant and equipment    
As of the beginning of period 16,858,762 12,280,422
Additions 1,983,572 3,521,132
Transfers (431,756) (119,652)
Subjects to foreclosure (2,347,780)  
Foreign currency translation (4,957) (35,741)
As of the end of period $ 16,057,841 $ 15,646,161
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Intangible assets (Details) - USD ($)
 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Intangible assets    
Balance at beginning of the period $ 181,173,079 $ 176,893,136
Additions 1,853,950 5,307,161
Transfers/ Disposals (2,602)  
Subject to foreclosure (89,149,047)  
Amortization of the period (6,660,438) (5,944,246)
Foreign currency translation 74,859 35,997
Balance at end of the period 87,289,801 176,292,048
Discontinued operations    
Intangible assets    
Amortization of the period (3,630,043) (3,579,741)
HB4 technology and breeding program    
Intangible assets    
Balance at beginning of the period 36,464,171 35,574,371
Additions 347,876 2,392,794
Amortization of the period (1,132,072) (1,051,883)
Foreign currency translation 0  
Balance at end of the period 35,679,975 36,915,282
Integrated seed products    
Intangible assets    
Balance at beginning of the period 2,526,410 2,681,826
Amortization of the period (95,785) (97,479)
Foreign currency translation 12,458 47,642
Balance at end of the period 2,443,083 2,631,989
Microbiological products    
Intangible assets    
Balance at beginning of the period 43,570,817 41,187,249
Subject to foreclosure (38,014,989)  
Amortization of the period (2,066,885) (1,813,650)
Foreign currency translation 62,401  
Balance at end of the period 3,551,344 39,373,599
Microbiological products in progress    
Intangible assets    
Balance at beginning of the period 11,909,700 10,452,861
Additions 1,473,457 2,629,995
Transfers/ Disposals (2,602)  
Subject to foreclosure (8,187,674)  
Foreign currency translation 0 (6,916)
Balance at end of the period 5,192,881 13,075,940
Trademarks and patents    
Intangible assets    
Balance at beginning of the period 46,201,854 47,906,064
Additions 14,990 133,595
Subject to foreclosure (41,664,092)  
Amortization of the period (1,857,857) (2,040,315)
Foreign currency translation 0  
Balance at end of the period 2,694,895 45,999,344
Trademarks and patents with indefinite useful lives    
Intangible assets    
Balance at beginning of the period 7,827,309 10,045,294
Foreign currency translation 0 (4,626)
Balance at end of the period 7,827,309 10,040,668
Software    
Intangible assets    
Balance at beginning of the period 1,313,947 1,827,983
Transfers/ Disposals 33,584 137,598
Amortization of the period (305,800) (255,684)
Foreign currency translation 0 (103)
Balance at end of the period 1,041,731 1,709,794
Software in progress    
Intangible assets    
Balance at beginning of the period 609,953 580,728
Additions 17,627 150,777
Transfers/ Disposals (33,584) (137,598)
Foreign currency translation 0  
Balance at end of the period 593,996 593,907
Customer loyalty    
Intangible assets    
Balance at beginning of the period 20,268,101 21,636,760
Subject to foreclosure (1,282,292)  
Amortization of the period (677,998) (685,235)
Foreign currency translation 0  
Balance at end of the period 18,307,811 20,951,525
RG/RS/OX Wheat in progress    
Intangible assets    
Balance at beginning of the period 10,480,817 5,000,000
Amortization of the period (524,041)  
Foreign currency translation 0  
Balance at end of the period $ 9,956,776 $ 5,000,000
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Goodwill (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Goodwill    
Goodwill $ 36,073,683 $ 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
Insumos Agroqumicos S.A.    
Goodwill    
Goodwill $ 470,090 $ 470,090
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Trade and other payables (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Current    
Trade creditors $ 78,721,093 $ 87,073,151
Taxes 5,847,258 3,283,856
Miscellaneous 218,877 1,285,145
Trade and other payable 89,408,430 96,432,604
Non current    
Trade creditors   4,785,300
Trade creditors - Joint ventures and associates 51,650,942 43,696,426
Trade and other payables 51,650,942 48,481,726
Shareholders and other related parties    
Current    
Trade payable, related party 805,903 286,172
Parent company    
Current    
Trade payable, related party   878,874
Joint ventures and associates    
Current    
Trade payable, related party $ 3,815,299 $ 3,625,406
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Borrowings (Details)
 1 Months Ended 6 Months Ended
Feb. 26, 2026
USD ($)
Jan. 31, 2025
USD ($)
installment
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Sep. 05, 2025
USD ($)
Jun. 30, 2025
USD ($)
Current liabilities            
Corporate bonds     $ 23,353,076     $ 25,265,276
Borrowings     90,063,228     119,728,126
Non-current liabilities            
Corporate bonds     23,529,711     25,926,536
Borrowings     34,155,963     38,198,026
Proceeds from borrowings     17,012,458 $ 78,471,874    
Bank borrowings            
Current liabilities            
Borrowings     66,710,152     93,752,214
Non-current liabilities            
Borrowings     10,626,252     12,271,490
Proceeds from borrowings   $ 20,000,000        
Number of semi-annual installments | installment   7        
Annual interest rate basis   SOFR        
Bank borrowings | Minimum            
Non-current liabilities            
Borrowings, adjustment to interest rate basis   5.15%        
Bank borrowings | Maximum            
Non-current liabilities            
Borrowings, adjustment to interest rate basis   6.15%        
Bank borrowings | Rizobacter Argentina S.A. | Minimum            
Non-current liabilities            
Gross financial debt quarterly limits         $ 105,000,000  
Bank borrowings | Rizobacter Argentina S.A. | Maximum            
Non-current liabilities            
Gross financial debt quarterly limits         $ 130,000,000  
Bank borrowings | Rizobacter Argentina S.A. | Ratio as of September 30, 2025            
Non-current liabilities            
Net Financial Debt to EBITDA ratio         6  
Bank borrowings | Rizobacter Argentina S.A. | Ratio as of September 30, 2027            
Non-current liabilities            
Net Financial Debt to EBITDA ratio         2.75  
Bank borrowings | Pro Farm Technologies            
Current liabilities            
Borrowings     20,000,000      
Trust debt securities            
Current liabilities            
Borrowings           $ 710,636
Series X corporate bonds | Corporate Bonds            
Non-current liabilities            
Principal amount $ 25,900,000          
Corporate Bonds, Series VIII, Class B            
Current liabilities            
Corporate bonds     5,100,000      
Non-current liabilities            
Principal amount     $ 3,800,000      
Nominal annual rate     3.98%      
Corporate Bonds, Series VIII, Class B | Corporate Bonds            
Non-current liabilities            
Nominal annual rate 9.00%          
Outstanding principal (percentage) 70.00%          
Maturity term 42 months          
Initial repayment percentage 20.00%          
Series IX Corporate Bonds | Corporate Bonds            
Non-current liabilities            
Principal amount $ 16,700,000          
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Borrowings, carrying amount (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Current liabilities    
Borrowings $ 90,063,228 $ 119,728,126
Corporate bonds 23,353,076 25,265,276
Non-current liabilities    
Borrowings 34,155,963 38,198,026
Corporate Bonds 23,529,711 25,926,536
Amortized cost    
Current liabilities    
Corporate bonds 23,353,076 25,265,276
Non-current liabilities    
Corporate Bonds 23,529,711 25,926,536
Fair value    
Current liabilities    
Corporate bonds 21,794,794 22,529,823
Non-current liabilities    
Corporate Bonds 18,018,086 18,732,545
Bank borrowings    
Current liabilities    
Borrowings 66,710,152 93,752,214
Non-current liabilities    
Borrowings 10,626,252 12,271,490
Bank borrowings | Amortized cost    
Current liabilities    
Borrowings 66,710,152 93,752,214
Non-current liabilities    
Borrowings 10,626,252 12,271,490
Bank borrowings | Fair value    
Current liabilities    
Borrowings 59,665,995 83,183,234
Non-current liabilities    
Borrowings $ 7,820,114 $ 9,402,501
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Secured notes (Details) - USD ($)
$ in Millions
 1 Months Ended 6 Months Ended
Jun. 30, 2025
Dec. 31, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION    
Prepayment Premium Fee $ 4.7 $ 7.4
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Consideration for acquisition (Details)
Dec. 31, 2025
USD ($)
shares
Jul. 31, 2025
shares
Jun. 30, 2025
USD ($)
Current liabilities      
Consideration for acquisition of assets, current $ 791,280   $ 1,761,274
Total current consideration for acquisition 791,280   1,761,274
Non-current liabilities      
Consideration for acquisition of assets, non-current 372,373   397,774
Total non-current consideration for acquisition $ 372,373   $ 397,774
Pro Farm Group, Inc      
Non-current liabilities      
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    
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Employee benefits and social security (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION    
Salaries, accrued incentives, vacations and social security $ 4,779,985 $ 6,108,130
Key management personnel 184,436 65,882
Employee benefits and social security $ 4,964,421 $ 6,174,012
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Deferred revenue and advances from customers (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Current    
Advances from customers $ 2,497,944 $ 4,282,668
Deferred revenue and advances from customers 2,497,944 4,282,668
Non-current    
Deferred revenue 1,436,912 1,436,912
Deferred revenue and advances from customers $ 1,436,912 $ 1,436,912
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Revenue from contracts with customers (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Revenue        
Royalties $ 239,836 $ 248,970 $ 549,133 $ 942,756
Revenues from contracts with customers 73,674,526 98,880,989 142,640,298 182,313,271
Sale of goods and services        
Revenue        
Revenues from contracts with customers $ 73,434,690 $ 98,632,019 $ 142,091,165 $ 181,370,515
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Cost of Sales (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME        
Inventories as of the beginning of the period $ 85,021,914 $ 109,450,616 $ 82,999,205 $ 110,913,884
Subject to foreclosure (12,742,121)   (12,742,121)  
Purchases of the period 31,091,235 39,733,111 66,007,852 87,376,569
Production costs 7,314,349 5,339,587 12,632,950 11,843,478
Foreign currency translation (206,093) (747,253) (57,483) (561,825)
Subtotal 110,479,284 153,776,061 148,840,403 209,572,106
Inventories as of the end of the period $ (63,324,936) $ (92,225,654) $ (63,324,936) $ (92,225,654)
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Cost of Sales - Narrative (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Cost of sales        
Cost of sales $ 47,154,348 $ 61,550,407 $ 85,515,467 $ 117,346,452
Production costs 7,314,349 5,339,587 12,632,950 11,843,478
Cost of sales 47,154,348 57,260,905 85,515,467 109,560,851
Discontinued operations        
Cost of sales        
Production costs $ 1,827,763 42,231 $ 2,966,222 1,867,602
Cost of sales   $ 4,289,502   $ 7,785,601
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - R&D classified by nature (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Costs and expenses        
Amortization of intangible assets     $ 6,660,438 $ 5,944,246
Depreciation of property, plant and equipment     3,381,913 3,035,184
Depreciation of leased assets     1,760,806 1,771,006
R&D capitalized (Note 5.7) $ 1,153,036 $ 3,368,772 1,821,333 5,022,789
Total 2,347,566 1,968,597 5,999,379 4,355,861
Total 3,500,602 5,337,369 7,820,712 9,378,650
Research and development expenses        
Costs and expenses        
Amortization of intangible assets 1,042,869 754,648 2,090,756 1,485,013
Commissions and royalties   3,960   3,960
Depreciation of property, plant and equipment 196,422 198,777 392,750 367,662
Freight and haulage   893   1,085
Employee benefits and social securities 196,286 620,524 561,573 1,400,657
Maintenance 6,676 11,274 24,274 52,442
Energy and fuel 937 1,918 2,504 4,352
Supplies and materials 871,860 245,784 1,364,999 718,621
Mobility and travel 9,086 30,000 17,012 63,365
Share-based incentives   35,282   50,231
Professional fees and outsourced services 21,191 44,384 1,536,601 122,589
Professional fees related parties       16,373
Office supplies 738 (1,689) 1,623 12,404
Information technology expenses 270 (2,541) 1,588 11,655
Insurance 1,231 3,015 3,849 6,748
Depreciation of leased assets   20,916   37,252
Miscellaneous   1,452 1,850 1,452
Total $ 2,347,566 $ 1,968,597 $ 5,999,379 $ 4,355,861
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Expenses classified by nature and functions (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Expenses classified by nature and function        
Amortization of intangible assets     $ 6,660,438 $ 5,944,246
Depreciation of property, plant and equipment     3,381,913 3,035,184
Depreciation of leased assets     1,760,806 1,771,006
Obsolescence     1,102,370 477,756
Production costs        
Expenses classified by nature and function        
Amortization of intangible assets $ 82,419 $ 55,985 164,926 156,124
Commissions and royalties 253,018 560,371 559,040 560,371
Import and export expenses   (49,057)    
Depreciation of property, plant and equipment 390,490 417,079 777,582 831,630
Depreciation of leased assets 810,694 537,435 1,223,674 694,762
Freight and haulage 121,973 507,318 209,015 989,210
Employee benefits and social securities 1,798,018 2,089,862 3,379,957 3,637,584
Maintenance 698,085 365,665 1,055,278 741,278
Energy and fuel 149,814 178,341 334,059 294,101
Supplies and materials 55,524 131,968 128,057 313,896
Mobility and travel 23,780 27,741 46,431 59,304
Contingencies 6,149 55,521 15,527 55,521
Share-based incentives   169,600   228,533
Professional fees and outsourced services 112,672 325,485 563,493 809,327
Office supplies and registrations fees 1,721 17,189 4,471 59,035
Insurance 28,871 50,898 67,658 108,022
Information technology expenses 3,799 4,723 11,391 12,597
Obsolescence 944,946 (148,656) 1,102,370 401,812
Taxes 4,444 9,115 18,643 9,831
Miscellaneous 169 (9,227) 5,156 12,938
Total 5,486,586 5,297,356 9,666,728 9,975,876
Selling, general and administrative expenses        
Expenses classified by nature and function        
Amortization of intangible assets 399,563 334,208 774,713 723,368
Analysis and storage   5,371   8,285
Commissions and royalties 339,349 217,537 616,117 994,134
Import and export expenses 71,306 234,658 215,849 655,178
Depreciation of property, plant and equipment 518,645 584,919 1,055,872 1,201,350
Depreciation of leased assets 44,315 458,103 537,132 1,038,992
Impairment of receivables 427,322 1,738,911 1,104,849 1,923,790
Freight and haulage 2,126,857 2,565,292 2,894,464 4,692,869
Employee benefits and social securities 5,742,103 7,896,771 11,803,894 14,998,917
Maintenance 326,095 521,498 676,112 879,128
Energy and fuel 24,480 18,632 50,858 42,155
Supplies and materials 208,899 360,348 573,215 881,164
Mobility and travel 342,362 670,637 899,062 1,371,345
Publicity and advertising 762,340 692,979 1,669,903 1,918,098
Contingencies 69,586 (177,193) 93,659 119,966
Share-based incentives   1,321,865   1,928,620
Professional fees and outsourced services 2,258,752 2,236,402 4,292,248 3,816,499
Professional fees related parties   226,041   270,679
Office supplies and registrations fees 158,044 97,034 263,213 348,067
Insurance 365,576 554,717 1,035,191 1,116,210
Information technology expenses 487,478 730,430 923,628 1,409,359
Obsolescence   11,794   75,944
Taxes 2,461,168 3,999,151 4,828,468 8,464,164
Miscellaneous 10,626 51,539 19,203 85,988
Total 17,144,866 25,351,644 34,327,650 48,964,269
Total        
Expenses classified by nature and function        
Amortization of intangible assets 481,982 390,193 939,639 879,492
Analysis and storage   5,371   8,285
Commissions and royalties 592,367 777,908 1,175,157 1,554,505
Import and export expenses 71,306 185,601 215,849 655,178
Depreciation of property, plant and equipment 909,135 1,001,998 1,833,454 2,032,980
Depreciation of leased assets 855,009 995,538 1,760,806 1,733,754
Impairment of receivables 427,322 1,738,911 1,104,849 1,923,790
Freight and haulage 2,248,830 3,072,610 3,103,479 5,682,079
Employee benefits and social securities 7,540,121 9,986,633 15,183,851 18,636,501
Maintenance 1,024,180 887,163 1,731,390 1,620,406
Energy and fuel 174,294 196,973 384,917 336,256
Supplies and materials 264,423 492,316 701,272 1,195,060
Mobility and travel 366,142 698,378 945,493 1,430,649
Publicity and advertising 762,340 692,979 1,669,903 1,918,098
Contingencies 75,735 (121,672) 109,186 175,487
Share-based incentives   1,491,465   2,157,153
Professional fees and outsourced services 2,371,424 2,561,887 4,855,741 4,625,826
Professional fees related parties   226,041   270,679
Office supplies and registrations fees 159,765 114,223 267,684 407,102
Insurance 394,447 605,615 1,102,849 1,224,232
Information technology expenses 491,277 735,153 935,019 1,421,956
Obsolescence 944,946 (136,862) 1,102,370 477,756
Taxes 2,465,612 4,008,266 4,847,111 8,473,995
Miscellaneous 10,795 42,312 24,359 98,926
Total $ 22,631,452 $ 30,649,000 $ 43,994,378 $ 58,940,145
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Other income or expenses, net (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME        
Net result from commercialization of agricultural products $ (132,042) $ (205,348) $ (760,524) $ (1,033,714)
Expenses recovery (20,784) 334,232 (64,806) 505,719
Result of intangible sales 26,504   23,902  
Others 179,236 420,979 652,543 553,835
Total $ 52,914 $ 549,863 $ (148,885) $ 25,840
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Finance results (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Financial costs        
Interest expenses $ (7,020,963) $ (5,284,901) $ (14,603,863) $ (10,832,604)
Financial commissions (929,269) (1,144,511) (1,514,267) (2,245,426)
Financial costs (7,950,232) (6,429,412) (16,118,130) (13,078,030)
Other financial results        
Exchange differences generated by assets (2,502,683) (194,248) (5,558,013) (3,000,088)
Exchange differences generated by liabilities 1,694,236 (227,915) 4,406,932 1,041,921
Changes in fair value of financial assets or liabilities and other financial results (151,441) (267,203) (951,772) (1,992,755)
Prepayment premium fee     (2,676,273)  
Net gain of inflation effect on monetary items 21,589 54,418 61,870 47,146
Other financial results $ (938,299) $ (634,948) $ (4,717,256) $ (3,903,776)
v3.25.4
TAXATION - Taxes on income (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
TAXATION        
Current tax expense $ (4,756,431) $ (3,568,637) $ (9,297,065) $ (4,863,336)
Deferred tax 1,647,061 2,932,484 3,708,671 5,118,862
Income tax expenses $ (3,109,370) $ (636,153) $ (5,588,394) $ 255,526
v3.25.4
TAXATION - Movement on the deferred income tax (Details) - USD ($)
 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
TAXATION    
Beginning of the period deferred tax $ (25,205,940) $ (25,296,931)
Charge for the period 3,708,671 6,328,837
Conversion difference (375,573) (699,854)
Total net deferred tax $ (21,872,842) $ (19,667,948)
v3.25.4
TAXATION - narrative (Details)
 6 Months Ended
Dec. 31, 2024
USD ($)
Discontinued operations  
TAXATION  
Charge for the period $ 1,209,975
v3.25.4
TAXATION - Reconciliation of the statutory tax rate (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
TAXATION        
Earning before income tax-rate $ (1,366,138) $ 7,299,712 $ (3,627,496) $ 2,633,692
Income tax expense by applying tax rate in force in the respective countries (1,865,021) (1,107,716) (2,726,977) 347,022
Share of profit or loss of subsidiaries, joint ventures and associates 22,030 80,501 92,006 (15,763)
Stock options charge   (64,915)   (133,846)
Non-deductible expenses 169,116 589,391 (839,077) 258,333
Tax inflation adjustment (1,019,201) 708,130 (1,032,231) 1,500,823
Result of inflation effect on monetary items and other finance results 88,715 (2,688,420) (512,564) (3,547,919)
Derecognition of tax loss carryforwards (505,009)   (569,551)  
Others   1,846,876   1,846,876
Income tax expenses $ (3,109,370) $ (636,153) $ (5,588,394) $ 255,526
v3.25.4
TAXATION - Income tax expense was calculated by applying the tax rate in force (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Tax Jurisdiction        
Earning before income tax-rate $ (1,366,138) $ 7,299,712 $ (3,627,496) $ 2,633,692
Income tax (1,865,021) (1,107,716) (2,726,977) 347,022
Low or null taxation jurisdictions        
Tax Jurisdiction        
Earning before income tax-rate $ (5,127,502) $ 5,481,793 $ (9,760,427) $ 6,695,356
Weight average applicable tax rate 0.00% 0.00% 0.00% 0.00%
Profit-making entities        
Tax Jurisdiction        
Earning before income tax-rate $ 10,742,379 $ 7,937,625 $ 16,073,654 $ 10,418,456
Weight average applicable tax rate 34.50% 35.90% 34.60% 35.00%
Income tax $ (3,709,228) $ (2,847,811) $ (5,553,632) $ (3,646,460)
Loss-making entities        
Tax Jurisdiction        
Earning before income tax-rate $ (6,981,015) $ (6,119,706) $ (9,940,723) $ (14,480,120)
Weight average applicable tax rate 26.40% 28.40% 28.40% 27.60%
Income tax $ 1,844,207 $ 1,740,095 $ 2,826,655 $ 3,993,482
v3.25.4
EARNING PER SHARE (Details)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
USD ($)
$ / shares
shares
Dec. 31, 2024
USD ($)
category
$ / shares
shares
Dec. 31, 2025
USD ($)
$ / shares
shares
Dec. 31, 2024
USD ($)
$ / shares
shares
Numerator        
Loss for the period from continuing operations attributable to equity holders of the parent (basic EPS) | $ $ (5,045,798) $ 6,201,853 $ (9,665,833) $ 2,256,303
Loss for the period from continuing operations attributable to equity holders of the parent (diluted EPS) | $ (5,045,798) 6,201,853 (9,665,833) 2,256,303
Loss for the period from discontinued operations attributable to equity holders of the parent (basic EPS) | $ (177,994,023) (6,058,318) (180,701,873) (8,482,030)
Loss for the period from discontinued operations attributable to equity holders of the parent (diluted EPS) | $ (177,994,023) (6,058,318) (180,701,873) (8,482,030)
Loss for the period attributable to equity holders attributable to equity holders of the parent (basic EPS) | $ (183,039,821) 143,535 (190,367,706) (6,225,727)
Loss for the period attributable to equity holders attributable to equity holders of the parent (diluted EPS) | $ $ (183,039,821) $ 143,535 $ (190,367,706) $ (6,225,727)
Denominator        
Weighted average number of shares (basic EPS) | shares 63,477,113 62,822,158 63,477,113 62,822,158
Weighted average number of shares (diluted EPS) | shares 63,477,113 63,170,350 63,477,113 63,170,350
(Loss)/Profit per share from continuing operations        
Basic loss attributable to ordinary equity holders of the parent | $ / shares $ (0.0795) $ 0.0987 $ (0.1523) $ 0.0359
Diluted loss attributable to ordinary equity holders of the parent | $ / shares (0.0795) 0.0982 (0.1523) 0.0357
Loss per share from discontinued operations        
Basic loss attributable to ordinary equity holders of the parent | $ / shares (2.8041) (0.0964) (2.8467) (0.135)
Diluted loss attributable to ordinary equity holders of the parent | $ / shares (2.8041) (0.0964) (2.8467) (0.135)
(Loss)/Profit per share for the period attributable to equity holders        
Basic loss attributable to ordinary equity holders of the parent | $ / shares (2.8836) 0.0023 (2.999) (0.0991)
Diluted loss attributable to ordinary equity holders of the parent | $ / shares $ (2.8836) $ 0.0023 $ (2.999) $ (0.0991)
Number of categories of dilutive potential shares | category   2    
v3.25.4
EQUITY INFORMATION (Details)
 6 Months Ended
Dec. 31, 2025
shares
Vote
$ / shares
EQUITY INFORMATION  
Number of own shares repurchased 2,065,614
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 63,815,891
Number of shares outstanding 63,815,891
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
v3.25.4
CASH FLOW INFORMATION (Details) - USD ($)
 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Investment activities    
Investment in-kind in other related parties (Note 15) $ 664,590 $ 3,642,234
Capitalization of interest on buildings in progress 336,776 144,360
Investment activities 1,001,366 $ 3,786,594
Financing activities    
Contingent consideration payment with own shares (Note 5.12) (870,795)  
Financial liabilities with related parties (251,120)  
Financing activities $ (1,121,915)  
v3.25.4
JOINT VENTURES AND ASSOCIATES - Assets and Liabilities (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
CASH FLOW INFORMATION    
Assets in joint ventures and associates $ 39,474,913 $ 39,371,264
Liabilities in joint ventures and associates 742,301 1,007,678
Synertech Industrias S.A.    
CASH FLOW INFORMATION    
Assets in joint ventures and associates 39,438,411 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 $ 742,301 $ 1,007,678
v3.25.4
JOINT VENTURES AND ASSOCIATES - Changes in joint ventures investments (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
JOINT VENTURES AND ASSOCIATES        
As of the beginning of the period     $ 38,363,586 $ 39,489,898
Share of profit or loss $ 72,254 $ 360,155 369,026 (226,163)
As of the end of the period $ 38,732,612 $ 39,263,735 $ 38,732,612 $ 39,263,735
v3.25.4
JOINT VENTURES AND ASSOCIATES - Share of profit (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
CASH FLOW INFORMATION        
Share of profit or loss $ 72,254 $ 360,155 $ 369,026 $ (226,163)
Trigall Genetics S.A.        
CASH FLOW INFORMATION        
Share of profit or loss 23,275 325,384 265,377 (452,814)
Synertech Industrias S.A.        
CASH FLOW INFORMATION        
Share of profit or loss $ 48,979 $ 34,771 $ 103,649 $ 226,651
v3.25.4
SEGMENT INFORMATION - Group's reporting segments (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Revenues from contracts with customers        
Sale of goods and services $ 73,674,526 $ 98,880,989 $ 142,640,298 $ 182,313,271
Royalties 239,836 248,970 549,133 942,756
Initial recognition and changes in the fair value of biological assets at the point of harvest 131,804 (78,122) 292,344 588,053
Total 73,806,330 98,802,867 142,932,642 182,901,324
Cost of sales (47,154,348) (57,260,905) (85,515,467) (109,560,851)
Gross profit per segment $ 26,651,982 $ 41,541,962 $ 57,417,175 $ 73,340,473
% Gross margin 36.00% 42.00% 40.00% 40.00%
Seed and integrated products        
Revenues from contracts with customers        
Royalties $ 239,836 $ 248,970 $ 549,133 $ 942,756
Initial recognition and changes in the fair value of biological assets at the point of harvest 131,804 (78,122) 292,344 588,053
Total 18,865,064 23,356,488 29,727,382 42,109,671
Cost of sales (8,279,415) (14,386,962) (12,953,960) (26,327,893)
Gross profit per segment $ 10,585,649 $ 8,969,526 $ 16,773,422 $ 15,781,778
% Gross margin 56.00% 38.00% 56.00% 37.00%
Crop protection        
Revenues from contracts with customers        
Total $ 41,931,365 $ 46,061,246 $ 72,354,636 $ 85,720,851
Cost of sales (29,842,324) (28,027,445) (45,804,781) (54,418,119)
Gross profit per segment $ 12,089,041 $ 18,033,801 $ 26,549,855 $ 31,302,732
% Gross margin 29.00% 39.00% 37.00% 37.00%
Crop nutrition        
Revenues from contracts with customers        
Total $ 13,009,901 $ 29,385,133 $ 40,850,624 $ 55,070,802
Cost of sales (9,032,609) (14,846,498) (26,756,726) (28,814,839)
Gross profit per segment $ 3,977,292 $ 14,538,635 $ 14,093,898 $ 26,255,963
% Gross margin 31.00% 49.00% 35.00% 48.00%
Sale of goods and services        
Revenues from contracts with customers        
Sale of goods and services $ 73,434,690 $ 98,632,019 $ 142,091,165 $ 181,370,515
Sale of goods and services | Seed and integrated products        
Revenues from contracts with customers        
Sale of goods and services 18,493,424 23,185,640 28,885,905 40,578,862
Sale of goods and services | Crop protection        
Revenues from contracts with customers        
Sale of goods and services 41,931,365 46,061,246 72,354,636 85,720,851
Sale of goods and services | Crop nutrition        
Revenues from contracts with customers        
Sale of goods and services $ 13,009,901 $ 29,385,133 $ 40,850,624 $ 55,070,802
v3.25.4
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Financial assets by category (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Amortized cost    
Financial assets by category    
Financial assets $ 190,549,953 $ 211,830,890
Fair value    
Financial assets by category    
Financial assets 3,406,669 15,246,972
Cash and cash equivalents | Amortized cost    
Financial assets by category    
Financial assets 9,173,159 19,488,145
Cash and cash equivalents | Fair value    
Financial assets by category    
Financial assets 1,891,524 13,206,934
Other financial assets | Amortized cost    
Financial assets by category    
Financial assets 49 58
Other financial assets | Fair value    
Financial assets by category    
Financial assets 1,515,145 2,040,038
Trade receivables | Amortized cost    
Financial assets by category    
Financial assets 156,198,261 168,366,767
Other receivables | Amortized cost    
Financial assets by category    
Financial assets $ 25,178,484 $ 23,975,920
v3.25.4
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Financial liabilities by category (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Amortized cost    
Financial liabilities by category    
Financial liabilities $ 380,385,091 $ 419,463,134
Fair value    
Financial liabilities by category    
Financial liabilities 1,294,396 4,218,822
Trade and other payables | Amortized cost    
Financial liabilities by category    
Financial liabilities 140,023,626 141,779,322
Trade and other payables | Fair value    
Financial liabilities by category    
Financial liabilities 1,035,746 3,135,008
Borrowings | Amortized cost    
Financial liabilities by category    
Financial liabilities 123,968,071 157,926,152
Borrowings | Fair value    
Financial liabilities by category    
Financial liabilities 251,120  
Secured notes | Amortized cost    
Financial liabilities by category    
Financial liabilities 104,354,169 102,270,445
Lease liability | Amortized cost    
Financial liabilities by category    
Financial liabilities 10,883,102 16,411,981
Consideration for acquisition | Amortized cost    
Financial liabilities by category    
Financial liabilities 1,156,123 1,075,234
Consideration for acquisition | Fair value    
Financial liabilities by category    
Financial liabilities $ 7,530 $ 1,083,814
v3.25.4
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Fair value by hierarchy (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Trade and other payables | Level 2    
Fair value by hierarchy    
Financial liability at fair value $ 1,035,746 $ 3,135,008
Borrowings | Level 1    
Fair value by hierarchy    
Financial liability at fair value 251,120  
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 38,278 976,425
Other investments | Level 1    
Fair value by hierarchy    
Financial assets at fair value $ 1,476,867 $ 919,007
v3.25.4
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Liquidity risk (Details) - Liquidity risk - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Up to 3 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities $ 189,723,815 $ 217,355,259
3 to 12 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 97,658,364 109,721,232
Between one and three periods    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 94,297,308 96,605,465
Trade and other payables | Up to 3 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 47,104,064 35,989,362
Trade and other payables | 3 to 12 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 42,304,366 60,443,242
Trade and other payables | Between one and three periods    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 51,650,942 48,481,726
Borrowings | Up to 3 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 37,490,039 78,084,912
Borrowings | 3 to 12 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 52,573,189 41,643,214
Borrowings | Between one and three periods    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 34,155,963 38,198,026
Secured notes | Up to 3 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 104,354,169 102,270,445
Leasing liabilities | Up to 3 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 775,543 1,010,540
Leasing liabilities | 3 to 12 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 1,989,529 5,873,502
Leasing liabilities | Between one and three periods    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 8,118,030 9,527,939
Consideration for acquisition | 3 to 12 months    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities 791,280 1,761,274
Consideration for acquisition | Between one and three periods    
FINANCIAL INSTRUMENTS - RISK MANAGEMENT    
Financial liabilities $ 372,373 $ 397,774
v3.25.4
FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Currency risk (Details) - Currency risk - USD ($)
 6 Months Ended
Dec. 31, 2025
Jun. 30, 2025
Currency risk    
Risk exposure associated with instruments sharing characteristic $ (6,553,972) $ (3,805,325)
Percentage of that a devaluation or an appreciation of the US Dollar other currencies 10.00%  
Effect in profit and loss due to designate devaluation or appreciation of US dollar $ 655,000  
v3.25.4
LEASES - Right-of-use leased asset (Details) - USD ($)
 6 Months Ended 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Jun. 30, 2025
Right-of-use leased asset      
Book value at the beginning of the period $ 16,377,701    
Depreciation of the period 1,760,806 $ 1,771,006  
Book value at the end of the period 10,975,652   $ 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 1,649,344   9,569,819
Subject to foreclosure (Note 4) (8,076,841)    
Disposals (8,461)   (680,110)
Exchange differences (125,231)   273,529
Book value at the end of the period 23,581,646   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)
Subject to foreclosure (Note 4) (3,192,117)    
Depreciation of the period 2,055,497   5,036,703
Disposals (6,174)   (697,150)
Exchange differences 16,346   (47,736)
Book value at the end of the period $ (12,605,994)   $ (13,765,134)
v3.25.4
LEASES - Lease liability (Details) - USD ($)
 6 Months Ended 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Jun. 30, 2025
Lease liability      
Book value at the beginning of the period $ 16,411,981 $ 11,284,137 $ 11,284,137
Additions of the period 1,649,344   9,569,819
Subject to foreclosure (Note 4) (5,141,381)    
Interest expenses, exchange differences and inflation effects 579,835   1,059,412
Payments of the period (2,616,677)   (5,501,387)
Total 10,883,102   16,411,981
Lease Liabilities      
Non-current 8,118,030   9,527,939
Current 2,765,072   6,884,042
Total 10,883,102   16,411,981
Depreciation of leased assets 1,760,806 $ 1,771,006  
Discontinued operations      
Lease Liabilities      
Depreciation of leased assets $ 294,691   $ 723,187
v3.25.4
LEASES - Right-of-use asset by type (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
Jun. 30, 2024
Right-of-use leased asset      
Right of use asset $ 10,975,652 $ 16,377,701  
USD      
Right-of-use leased asset      
Incremental borrowing rate (as a percent) 6.28%    
BRL      
Right-of-use leased asset      
Incremental borrowing rate (as a percent) 18.88%    
Right-of-use leased asset      
Right-of-use leased asset      
Right of use asset $ 23,581,646 30,142,835 $ 20,979,597
Right-of-use leased asset | Machinery and equipment      
Right-of-use leased asset      
Right of use asset 828,977 3,655,741  
Right-of-use leased asset | Vehicles      
Right-of-use leased asset      
Right of use asset 1,320,402 1,214,933  
Right-of-use leased asset | Equipment and computer software      
Right-of-use leased asset      
Right of use asset 1,410,332 1,347,568  
Right-of-use leased asset | Land and buildings      
Right-of-use leased asset      
Right of use asset $ 20,021,935 $ 23,924,593  
v3.25.4
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Transactions (Details) - USD ($)
 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
In-kind contributions $ 664,590 $ 3,642,234
Total (19,446,071) (9,260,553)
Joint ventures and associates    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Sales of goods and services 7,742,462 6,745,127
Purchases of goods and services (25,999,840) (23,351,132)
Key management personnel    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Sales of goods and services   6,048
Purchases of goods and services 82,408 821,959
Salaries, social security benefits and other benefits (1,572,122) (1,836,943)
Shareholders and other related parties    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Sales of goods and services 1,928,421 6,463,117
Purchases of goods and services (2,291,990) (1,750,963)
In-kind contributions $ 664,590 $ 3,642,234
v3.25.4
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Receivable (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Other receivables $ 15,343,683 $ 15,861,981
Total 23,342,534 22,586,275
Shareholders and other related parties    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Trade debtors 45,665 249,701
Other receivables 3,007,975 2,775,092
Joint ventures and associates    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Trade debtors 627,163 413,689
Other receivables $ 19,661,731 $ 19,147,793
v3.25.4
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Payables (Details) - USD ($)
Dec. 31, 2025
Jun. 30, 2025
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Total $ (56,456,580) $ (150,823,205)
Parent company    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Trade creditors   (878,874)
Key management personnel    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Salaries, social security benefits and other benefits (184,436) (65,882)
Shareholders and other related parties    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Trade and other payables (805,903) (286,172)
Joint ventures and associates    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Trade creditors $ (55,466,241) (47,321,832)
Other related parties    
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS    
Secured notes   $ (102,270,445)
v3.25.4
KEY MANAGEMENT PERSONNEL COMPENSATION - Summary of compensation of directors and other members (Details) - USD ($)
 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
KEY MANAGEMENT PERSONNEL COMPENSATION    
Salaries, social security and other benefits $ 1,072,934 $ 1,356,493
Share-based incentives 0 480,450
Total $ 1,072,934 $ 1,836,943
v3.25.4
ACCOUNTING STANDARDS AND BASIS OF PREPARATION - (Details) - USD ($)
$ in Millions
 1 Months Ended 6 Months Ended
Jun. 30, 2025
Dec. 31, 2025
Acquisition-date fair value of total consideration transferred    
Prepayment Premium Fee $ 4.7 $ 7.4
v3.25.4
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Biological assets (Details) - USD ($)
 3 Months Ended 6 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION        
Beginning of the period     $ 2,378,380  
Initial recognition and changes in the fair value of biological assets at the point of harvest $ 131,804 $ (78,122) 292,344 $ 588,053
End of period $ 2,363,568   $ 2,363,568