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v3.22.2.2

INFORMATION ABOUT COMPONENTS OF EQUITY (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2022
Disclosure of subsidiaries |
Summary of subsidiaries whose non-controlling interest are significant | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Name |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020 | ​
Rizobacter Argentina S.A. | ​ | 20 | % | 20 | % | 20 | %
Insumos Agroquimicos S.A. | ​ | 38.68 | % | 49.9 | % | — | ​
Rizobacter Argentina |
Disclosure of subsidiaries |
Summarized financial information | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Summary financial statements: |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Current assets |  | 294,372,669 |  | 175,906,282 |  | 148,256,827
Non-current assets |  | 77,663,085 |  | 59,860,206 |  | 49,843,457
Total assets |  | 372,035,754 |  | 235,766,488 |  | 198,100,284
​ | ​ | ​ | ​ | ​ | ​ | ​
Current liabilities |  | 181,999,148 |  | 120,036,912 |  | 129,838,941
Non-current liabilities |  | 98,070,280 |  | 57,480,984 |  | 32,935,399
Total liabilities |  | 280,069,428 |  | 177,517,896 |  | 162,774,340
​ | ​ | ​ | ​ | ​ | ​ | ​
Equity attributable to controlling interest |  | 91,965,153 |  | 58,246,057 |  | 35,324,227
Equity attributable to non-controlling interest |  | 1,173 |  | 2,535 |  | 1,717
Total equity |  | 91,966,326 |  | 58,248,592 |  | 35,325,944
​ | ​ | ​ | ​ | ​ | ​ | ​
Total liabilities and equity |  | 372,035,754 |  | 235,766,488 |  | 198,100,284
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Summary statements of comprehensive income or loss |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Revenues |  | 280,625,028 | ​ | 189,749,478 | ​ | 162,404,866
Initial recognition and changes in the fair value of biological assets at the point of harvest |  | 3,973,780 | ​ | 1,552,746 | ​ | 716,741
Cost of sales | ​ | (176,497,573) | ​ | (106,636,141) | ​ | (86,533,561)
Gross margin |  | 108,101,235 | ​ | 84,666,083 | ​ | 76,588,046
​ | ​ | ​ | ​ | ​ | ​ | ​
Research and development expenses |  | (3,190,439) | ​ | (3,208,904) | ​ | (2,689,468)
Selling, general and administrative expenses |  | (59,057,350) | ​ | (37,500,952) | ​ | (36,103,289)
Share of profit or loss of joint ventures and associates |  | 611,989 | ​ | 481,442 | ​ | 1,960,549
Other income |  | 113,378 | ​ | 507,246 | ​ | (380,871)
Operating profit |  | 46,578,813 | ​ | 44,944,915 | ​ | 39,374,967
​ | ​ | ​ | ​ | ​ | ​ | ​
Financial results |  | (12,668,145) | ​ | (11,032,748) | ​ | (30,014,131)
Profit before taxes |  | 33,910,668 | ​ | 33,912,167 | ​ | 9,360,836
​ | ​ | ​ | ​ | ​ | ​ | ​
Income tax expense |  | (16,788,853) | ​ | (14,141,515) | ​ | (3,830,106)
Result for the year |  | 17,121,815 | ​ | 19,770,652 | ​ | 5,530,730
​ | ​ | ​ | ​ | ​ | ​ | ​
Foreign exchange differences on translation of foreign operations |  | 1,824,666 | ​ | 1,704,590 | ​ | 1,281,974
Revaluation of property, plant and equipment, net of tax |  | (5,308,610) | ​ | (2,682,457) | ​ | 3,921,091
Total comprehensive result |  | 13,637,871 | ​ | 18,792,785 | ​ | 10,733,795
Insumos Agroqumicos S.A.("Insuagro") |
Disclosure of subsidiaries |
Summarized financial information | ​
​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021
Current assets |  | 40,361,614 |  | 23,293,521
Non-current assets |  | 2,295,965 |  | 2,907,928
Total assets |  | 42,657,579 |  | 26,201,449
​ | ​ | ​ | ​ | ​
Current liabilities |  | 35,464,893 |  | 20,297,799
Non-current liabilities |  | 118,460 |  | 1,341,613
Total liabilities |  | 35,583,353 |  | 21,639,412
​ | ​ | ​ | ​ | ​
Total equity |  | 7,074,226 |  | 4,562,037
​ | ​ | ​ | ​ | ​
Total liabilities and equity |  | 42,657,579 |  | 26,201,449
​ ​
​ | ​ | ​ | ​ | ​
Summary statements of comprehensive income or loss (1) |  | 06/30/2022 |  | 06/30/2021
Revenues | ​ | 49,116,626 | ​ | 7,600,041
Cost of sales | ​ | (35,181,813) | ​ | (5,886,326)
Gross margin | ​ | 13,934,813 | ​ | 1,713,715
​ | ​ | ​ | ​ | ​
Selling, general and administrative expenses | ​ | (7,894,444) | ​ | (1,065,147)
Other income or expenses, net | ​ | 159,794 | ​ | 18,305
Operating profit | ​ | 6,200,163 | ​ | 666,873
​ | ​ | ​ | ​ | ​
Financial results | ​ | (2,954,581) | ​ | (961,635)
Profit/(loss) before tax | ​ | 3,245,582 | ​ | (294,762)
Income tax | ​ | (1,421,973) | ​ | 127,876
Profit/(loss) for the year | ​ | 1,823,609 | ​ | (166,886)
​ | ​ | ​ | ​ | ​
Exchange differences on translation of foreign operations | ​ | 733,029 | ​ | 180,519
Total comprehensive result | ​ | 2,556,638 | ​ | 13,633
​
(1) | For the year ended June 30, 2021, the results are from 9 April 2021, the date of the acquisition of Insuagro. See Note 6.

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