INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Tables)
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9 Months Ended |
Mar. 31, 2025 |
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| INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION |
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| Schedule of cash and cash equivalents |
| | | | | | | 03/31/2025 | | 06/30/2024 | Cash at bank and on hand | | 38,456,989 | | 44,473,270 | | | 38,456,989 | | 44,473,270 |
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| Schedule of other financial assets |
| | | | | | | 03/31/2025 | | 06/30/2024 | Current | | | | | US Treasury bills | | — | | 1,993,668 | Mutual funds | | — | | 6,658,805 | Shares of Moolec Science S.A. | | 779,100 | | 1,530,375 | Other investments | | 110,293 | | 1,512,680 | | | 889,393 | | 11,695,528 | | | | | | | | 03/31/2025 | | 06/30/2024 | Non-current | | | | | Shares of Bioceres Group PLC. | | 444,413 | | 444,473 | Other investments | | 117 | | 190,080 | | | 444,530 | | 634,553 |
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| Schedule of trade receivables |
| | | | | | | 03/31/2025 | | 06/30/2024 | Current | | | | | Trade debtors | | 184,726,068 | | 205,057,590 | Allowance for impairment of trade debtors | | (8,695,786) | | (7,050,280) | Shareholders and other related parties (Note 15) | | 248,776 | | 141,224 | Allowance for credit notes to be issued | | — | | (2,905,624) | Trade debtors - Joint ventures and associates (Note 15) | | 4,179 | | 782,142 | Deferred checks | | 11,225,804 | | 11,295,922 | | | 187,509,041 | | 207,320,974 |
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| Schedule of other receivables |
| | | | | | | 03/31/2025 | | 06/30/2024 | Current | | | | | Taxes | | 7,195,697 | | 5,019,659 | Shareholders and other related parties (Note 15) | | 550,789 | | — | Other receivables - Joint ventures and associates (Note 15) | | 322,051 | | 207,449 | Prepayments to suppliers | | 6,497,954 | | 10,242,075 | Prepaid expenses and other receivables | | 109,125 | | 1,594,152 | Miscellaneous | | 1,459,605 | | 1,235,337 | | | 16,135,221 | | 18,298,672 | | | | | | | | 03/31/2025 | | 06/30/2024 | Non-current | | | | | Taxes | | 563,343 | | 752,045 | Other receivables - Joint ventures and associates (Note 15) | | 18,032,217 | | 15,495,543 | Reimbursements over exports | | 1,093,919 | | 1,461,038 | Loans receivables | | 230,000 | | 230,000 | Miscellaneous | | 7,526 | | 18,495 | | | 19,927,005 | | 17,957,121 |
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| Schedule of inventories |
| | | | | | | 03/31/2025 | | 06/30/2024 | Seeds | | 10,212,302 | | 5,967,231 | Resale products | | 42,023,289 | | 53,788,333 | Manufactured products | | 18,980,865 | | 26,081,250 | Goods in transit | | 2,372,095 | | 5,618,540 | Supplies | | 16,187,828 | | 22,546,093 | Agricultural products | | 5,004,599 | | 15,015,884 | Allowance for obsolescence | | (2,761,329) | | (3,087,563) | | | 92,019,649 | | 125,929,768 | | | | | | Net of agricultural products | | 87,015,050 | | 110,913,884 |
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| Schedule of property, plant and equipment accumulated depreciation |
| | | | | | | | | | | | | | | | | Net | | | | | | | | | | | | Net | | | carrying | | | | | | | | | | Foreign | | carrying | | | amount | | | | | | | | Depreciation | | currency | | amount | Class | | 06/30/2024 | | Additions | | Transfers | | Disposals | | of the period | | translation | | 03/31/2025 | Office equipment | | 410,338 | | 18,636 | | — | | — | | (59,886) | | (4,125) | | 364,963 | Vehicles | | 2,200,349 | | 70,085 | | — | | (8,276) | | (665,031) | | (3,470) | | 1,593,657 | Equipment and computer software | | 507,469 | | 62,231 | | — | | — | | (191,373) | | 3,579 | | 381,906 | Fixtures and fittings | | 2,786,470 | | 9,083 | | — | | — | | (617,240) | | 4,256 | | 2,182,569 | Machinery and equipment | | 16,710,328 | | 551,031 | | 136,734 | | (1,649) | | (2,200,283) | | (101,283) | | 15,094,878 | Land and buildings | | 39,677,902 | | — | | 46,430 | | — | | (761,505) | | (69,309) | | 38,893,518 | Buildings in progress | | 12,280,422 | | 4,744,861 | | (183,164) | | — | | — | | (9,341) | | 16,832,778 | Total | | 74,573,278 | | 5,455,927 | | — | | (9,925) | | (4,495,318) | | (179,693) | | 75,344,269 |
| | | | | | | | | | | | | | | Net | | | | | | | | | | Net | | | carrying | | | | | | | | Foreign | | carrying | | | amount | | | | | | Depreciation | | currency | | amount | Class | | 06/30/2023 | | Additions | | Disposals | | of the period | | translation | | 03/31/2024 | Office equipment | | 263,892 | | 56,301 | | — | | (51,251) | | (1,462) | | 267,480 | Vehicles | | 2,032,853 | | 588,368 | | (9,013) | | (635,040) | | 12,805 | | 1,989,973 | Equipment and computer software | | 174,399 | | 152,174 | | — | | (152,719) | | (2,180) | | 171,674 | Fixtures and fittings | | 2,862,949 | | 11,085 | | — | | (592,248) | | (2,228) | | 2,279,558 | Machinery and equipment | | 14,463,756 | | 572,889 | | (71,256) | | (1,789,498) | | (68,933) | | 13,106,958 | Land and buildings | | 36,144,792 | | 3,228,807 | | — | | (702,518) | | 2,060 | | 38,673,141 | Buildings in progress | | 11,911,194 | | 6,367,797 | | — | | — | | (204,184) | | 18,074,807 | Total | | 67,853,835 | | 10,977,421 | | (80,269) | | (3,923,274) | | (264,122) | | 74,563,591 |
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| Schedule of accumulated amortization of intangibles |
| | | | | | | | | | | | | | | Net carrying | | | | | | | | Foreign | | Net carrying | | | amount | | | | | | Amortization | | currency | | amount | Class | | 06/30/2024 | | Additions | | Transfers | | of the period | | translation | | 03/31/2025 | Seed and integrated products | | | | | | | | | | | | | HB4 technology and breeding program | | 35,574,371 | | 3,009,617 | | — | | (1,566,261) | | — | | 37,017,727 | Integrated seed products | | 2,681,826 | | — | | — | | (147,900) | | 78,973 | | 2,612,899 | Crop nutrition | | | | | | | | | | | | | Microbiological products | | 41,187,249 | | — | | — | | (2,746,385) | | (3,031) | | 38,437,833 | Microbiological products in progress | | 10,452,861 | | 3,892,452 | | — | | — | | — | | 14,345,313 | Other intangible assets | | | | | | | | | | | | | Trademarks and patents | | 47,906,064 | | 152,802 | | — | | (3,061,504) | | — | | 44,997,362 | Trademarks and patents with indefinite useful lives | | 10,045,294 | | — | | — | | — | | — | | 10,045,294 | Software | | 1,827,983 | | 7,190 | | 146,145 | | (340,820) | | (103) | | 1,640,395 | Software in progress | | 580,728 | | 152,982 | | (146,145) | | — | | — | | 587,565 | Customer loyalty | | 21,636,760 | | — | | — | | (1,026,644) | | — | | 20,610,116 | RG/RS/OX Wheat in progress | | 5,000,000 | | 6,528,899 | | — | | — | | — | | 11,528,899 | Total | | 176,893,136 | | 13,743,942 | | — | | (8,889,514) | | 75,839 | | 181,823,403 |
| | | | | | | | | | | | | Net | | | | | | | | Net | | | carrying | | | | | | Foreign | | carrying | | | amount | | | | Amortization | | currency | | amount | Class | | 06/30/2023 | | Additions | | of the period | | translation | | 03/31/2024 | Seed and integrated products | | | | | | | | | | | HB4 technology and breeding program | | 31,679,681 | | 3,409,547 | | (1,282,642) | | — | | 33,806,586 | Integrated seed products | | 2,841,008 | | — | | (139,914) | | (42,748) | | 2,658,346 | Crop nutrition | | | | | | | | | | | Microbiological products | | 37,295,460 | | — | | (2,238,036) | | — | | 35,057,424 | Microbiological products in progress | | 12,213,341 | | 4,457,981 | | — | | — | | 16,671,322 | Other intangible assets | | | | | | | | | | | Trademarks and patents | | 51,933,444 | | 36,249 | | (3,059,216) | | — | | 48,910,477 | Trademarks and patents with indefinite useful lives | | 7,827,309 | | — | | — | | — | | 7,827,309 | Software | | 1,638,519 | | 491,707 | | (488,422) | | (5,781) | | 1,636,023 | Software in progress | | 349,171 | | 558,442 | | — | | — | | 907,613 | Customer loyalty | | 23,006,023 | | — | | (1,027,248) | | — | | 21,978,775 | RG/RS/OX Wheat in progress | | 5,000,000 | | — | | — | | — | | 5,000,000 | Total | | 173,783,956 | | 8,953,926 | | (8,235,478) | | (48,529) | | 174,453,875 |
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| Schedule of trade and other payable |
| | | | | | | 03/31/2025 | | 06/30/2024 | | | | | | Trade creditors | | 86,775,650 | | 108,307,192 | Shareholders and other related parties (Note 15) | | 269,498 | | 37,985 | Trade creditors - Parent company (Note 15) | | 818,754 | | 729,171 | Trade creditors - Joint ventures and associates (Note 15) | | 36,008,045 | | 52,888,732 | Taxes | | 3,640,496 | | 5,647,550 | Miscellaneous | | 1,087,799 | | 1,121,839 | | | 128,600,242 | | 168,732,469 |
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| Schedule of borrowings |
| | | | | | | 03/31/2025 | | 06/30/2024 | Current | | | | | Bank borrowings | | 86,419,392 | | 91,816,134 | Corporate bonds | | 8,518,783 | | 42,035,925 | Trust debt securities | | 705,358 | | 2,895,139 | | | 95,643,533 | | 136,747,198 | Non-current | | | | | Bank borrowings | | 33,012,724 | | 15,316,612 | Corporate bonds | | 42,680,437 | | 25,071,823 | Trust debt securities | | — | | 1,716,447 | | | 75,693,161 | | 42,104,882 |
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| Schedule of carrying value of borrowings |
| | | | | | | | | | | 03/31/2025 | | 06/30/2024 | | | Amortized cost | | Fair value | | Amortized cost | | Fair value | Current | | | | | | | | | Bank borrowings | | 86,419,392 | | 83,980,058 | | 91,816,134 | | 89,874,010 | Corporate Bonds | | 8,518,783 | | 8,030,530 | | 42,035,925 | | 41,492,963 | | | | | | | | | | Non-current | | | | | | | | | Bank borrowings | | 33,012,724 | | 28,345,049 | | 15,316,612 | | 14,850,783 | Corporate Bonds | | 42,680,437 | | 39,190,945 | | 25,071,823 | | 23,845,583 |
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| Schedule of employee benefits and social security |
| | | | | | | 03/31/2025 | | 06/30/2024 | Salaries, accrued incentives, vacations and social security | | 7,350,959 | | 7,192,492 | Key management personnel (Note 15) | | 480,943 | | 148,466 | | | 7,831,902 | | 7,340,958 |
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| Schedule of deferred revenue and advances from customers |
| | | | | | | 03/31/2025 | | 06/30/2024 | Current | | | | | Advances from customers | | 3,862,028 | | 3,335,740 | Deferred revenue | | — | | 587,400 | | | 3,862,028 | | 3,923,140 | Non-current | | | | | Advances from customers | | — | | 52,511 | Deferred revenue | | 1,436,912 | | 1,872,627 | | | 1,436,912 | | 1,925,138 |
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