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INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Tables) | 12 Months Ended
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Jun. 30, 2022
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION |
Schedule of cash and cash equivalents | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Cash at bank and on hand | ​ | 32,912,886 | ​ | 28,327,569 | ​ | 20,176,452
Money market funds | ​ | 562,380 | ​ | 7,718,544 | ​ | 22,346,409
​ |  | 33,475,266 |  | 36,046,113 |  | 42,522,861
Schedule of other financial assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Current |  |  |  |  | ​ |
Restricted short-term deposits |  | 265,123 |  | 425,976 | ​ | 4,390,458
US Treasury bills | ​ | — | ​ | 7,885,937 | ​ | 7,768,410
Other investments |  | 5,136,010 |  | 2,849,485 | ​ | 1,277,525
​ |  | 5,401,133 |  | 11,161,398 | ​ | 13,436,393
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Non-current |  |  |  |  |  |
Shares of Bioceres S.A. |  | 444,870 |  | 355,251 |  | 321,705
Other investments |  | 174,971 |  | 742,211 |  | 998
​ |  | 619,841 |  | 1,097,462 |  | 322,703
Schedule of trade receivables | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Current | ​ | ​ | ​ | ​ | ​ | ​
Trade debtors | ​ | 111,950,965 | ​ | 87,709,287 | ​ | 53,047,035
Allowance for impairment of trade debtors |  | (7,142,252) |  | (5,858,503) |  | (3,886,832)
Shareholders and other related parties (Note 17) |  | 640,258 |  | — |  | 1,090,004
Allowance for impairment of shareholders and other related parties (Note 17) |  | — |  | — |  | (768)
Allowance for credit notes to be issued |  | (1,961,463) |  | (2,987,398) |  | (2,285,197)
Trade debtors - Joint ventures and associates (Note 17) |  | 22,429 |  | 221,048 |  | 120,992
Deferred checks |  | 8,242,373 |  | 9,699,738 |  | 25,461,399
​ |  | 111,752,310 |  | 88,784,172 |  | 73,546,633
Non-current | ​ | ​ | ​ | ​ | ​ | ​
Trade debtors | ​ | 200,412 | ​ | 135,739 | ​ | —
​ | ​ | 200,412 | ​ | 135,739 | ​ | —
Schedule of other receivables | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Current |  |  |  |  |  |
Taxes |  | 9,071,643 |  | 6,048,533 |  | 2,205,342
Receivables for PPE sales |  | 1,734,281 |  | — |  | —
Other receivables - Other related parties (Note 17) |  | 1,182 |  | 1,547 |  | 2,102
Other receivables - Parents companies and related parties to Parents (Note 17) |  | — |  | 770,549 |  | 102,069
Other receivables - Joint ventures and associates (Note 17) |  | 2,987,765 |  | 2,219,863 |  | 1,562,340
Prepayments to suppliers |  | 4,648,164 |  | 1,646,614 |  | 379,914
Prepayments to suppliers - Shareholders and other related parties (Note 17) |  | — |  | 132,625 |  | 81,737
Reimbursements over exports |  | 10,549 |  | 10,547 |  | 29,077
Prepaid expenses and other receivables |  | 1,110 |  | 1,021 |  | 128,650
Loans receivables |  | 230,000 |  | 230,000 |  | 230,000
Miscellaneous | ​ | 642,890 | ​ | 92,406 | ​ | 49,441
​ |  | 19,327,584 |  | 11,153,705 |  | 4,770,672
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Non-current |  |  |  |  |  |
Taxes |  | 218,159 |  | 862,771 |  | 328,701
Reimbursements over exports |  | 2,036,040 |  | 1,680,371 |  | 1,293,958
Miscellaneous |  | — |  | — |  | 80,914
​ |  | 2,254,199 |  | 2,543,142 |  | 1,703,573
Schedule of inventories | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Seeds |  | 1,183,915 |  | 404,774 |  | 1,300,998
Resale products |  | 35,080,737 |  | 21,368,521 |  | 13,843,157
Manufactured products | ​ | 21,725,042 | ​ | 10,902,683 | ​ | 8,079,553
Goods in transit |  | 4,340,232 |  | 1,169,303 |  | 1,292,239
Supplies |  | 17,534,434 |  | 6,320,594 |  | 5,930,471
Agricultural products |  | 47,284,512 |  | 21,984,626 |  | —
Allowance for obsolescence | ​ | (1,104,750) | ​ | (1,112,950) | ​ | (1,107,870)
​ |  | 126,044,122 |  | 61,037,551 |  | 29,338,548
Schedule of changes in biological assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Soybean |  | Corn |  | Wheat |  | Sunflower |  | Barley |  | Total
Beginning of the year |  | 54,162 |  | 27,646 |  | 2,230,959 |  | — |  | 3,071 |  | 2,315,838
Initial recognition and changes in the fair value of biological assets at the point of harvest |  | 3,539,061 |  | 1,088,089 |  | 1,601,002 |  | 31,042 |  | 128,836 |  | 6,388,030
Costs incurred during the year |  | 10,888,076 |  | 756,821 |  | 20,623,599 |  | 31,812 |  | 83,356 |  | 32,383,664
Exchange differences |  | 122,077 |  | 6,996 |  | 564,649 |  | 296 |  | 776 |  | 694,794
Decrease due to harvest |  | (14,603,376) |  | (1,879,552) |  | (24,975,796) |  | (63,150) |  | (203,139) |  | (41,725,013)
Year ended June 30, 2022 |  | — |  | — |  | 44,413 |  | — |  | 12,900 |  | 57,313
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Soybean |  | Corn |  | Wheat |  | Barley |  | HB4 Soy |  | HB4 Wheat |  | Total
Beginning of the year |  | 105,101 |  | 271,754 |  | 45,639 |  | 34,050 |  | — |  | 509,184 |  | 965,728
Initial recognition and changes in the fair value of biological assets at the point of harvest |  | 981,551 |  | 250,443 |  | 284,903 |  | 35,847 |  | 741,799 |  | 531,712 |  | 2,826,255
Costs incurred during the year |  | 252,504 |  | 417,586 |  | 241,610 |  | 37,115 |  | 17,716,018 |  | 7,053,929 |  | 25,718,762
Exchange differences |  | (113,718) |  | (153,795) |  | (65,797) |  | (16,876) |  | (2,823,643) |  | (1,153,734) |  | (4,327,563)
Decrease due to harvest |  | (1,171,276) |  | (758,342) |  | (484,044) |  | (87,065) |  | (15,634,174) |  | (4,732,443) |  | (22,867,344)
Year ended June 30, 2021 |  | 54,162 |  | 27,646 |  | 22,311 |  | 3,071 |  | — |  | 2,208,648 |  | 2,315,838
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Soybean |  | Corn |  | Wheat |  | Barley |  | HB4 Wheat |  | Total
Beginning of the year |  | 237,723 |  | 32,856 |  | — |  | — |  | — | ​ | 270,579
Initial recognition and changes in the fair value of biological assets |  | 198,932 |  | 252,056 |  | 202,543 |  | 63,210 |  | — | ​ | 716,741
Decrease due to harvest |  | (447,132) |  | (252,372) |  | (227,303) |  | (59,626) |  | — | ​ | (986,433)
Cost incurred during the year |  | 284,951 |  | 314,950 |  | 87,615 |  | 38,033 |  | 509,184 | ​ | 1,234,733
Exchange differences |  | (169,373) |  | (75,736) |  | (17,216) |  | (7,567) |  | — | ​ | (269,892)
Year ended June 30, 2020 |  | 105,101 |  | 271,754 |  | 45,639 |  | 34,050 |  | 509,184 | ​ | 965,728
Schedule of property plant and equipment | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Gross carrying amount |  | 71,521,454 |  | 63,974,402 |  | 54,527,392
Accumulated depreciation |  | (21,613,129) |  | (16,019,806) |  | (13,012,286)
Net carrying amount |  | 49,908,325 |  | 47,954,596 |  | 41,515,106
Schedule of net carrying amount | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Net carrying | ​ | Net carrying | ​ | Net carrying
​ | ​ | amount | ​ | amount | ​ | amount
Class |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Office equipment | ​ | 269,538 | ​ | 288,920 | ​ | 188,280
Vehicles | ​ | 2,665,074 | ​ | 1,835,634 | ​ | 1,149,455
Equipment and computer software |  | 231,676 |  | 67,105 |  | 32,448
Fixtures and fittings |  | 3,546,919 |  | 2,967,431 |  | 3,679,075
Machinery and equipment |  | 5,811,960 |  | 5,125,728 |  | 5,449,233
Land and buildings |  | 34,240,384 |  | 35,674,513 |  | 29,746,076
Buildings in progress |  | 3,142,774 |  | 1,995,265 |  | 1,270,539
Total |  | 49,908,325 |  | 47,954,596 |  | 41,515,106
Schedule of gross carrying amount | Gross carrying amount as of June 30, 2022 is as follows ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross carrying amount
​ | ​ | As of the | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Foreign | ​ | ​ | ​ | ​
​ | ​ | beginning | ​ | ​ | ​ | ​ | ​ | ​ | ​ | currency | ​ | ​ | ​ | As of the
Class |  | of the year |  | Additions |  | Transfers |  | Disposals |  | translation |  | Revaluation |  | end of the year
Office equipment | ​ | 762,825 | ​ | 35,039 | ​ | — | ​ | — | ​ | 110,140 | ​ | — | ​ | 908,004
Vehicles | ​ | 3,512,217 | ​ | 1,113,557 | ​ | 8,238 | ​ | (233,674) | ​ | 861,641 | ​ | — | ​ | 5,261,979
Equipment and computer software | ​ | 592,126 | ​ | 235,216 | ​ | — | ​ | (59,016) | ​ | 157,023 | ​ | — | ​ | 925,349
Fixtures and fittings |  | 5,637,943 |  | — |  | 397,628 |  | (13) |  | 1,570,831 |  | — |  | 7,606,389
Machinery and equipment |  | 9,987,811 |  | 656,043 |  | 86,945 |  | (46,303) |  | 2,333,334 |  | — |  | 13,017,830
Land and buildings |  | 41,486,215 |  | — |  | 188,222 |  | (1,345,352) |  | 9,458,810 |  | (9,128,766) |  | 40,659,129
Buildings in progress |  | 1,995,265 |  | 1,418,935 |  | (681,033) |  | (427,093) |  | 836,700 |  | — |  | 3,142,774
Total |  | 63,974,402 |  | 3,458,790 |  | — |  | (2,111,451) |  | 15,328,479 |  | (9,128,766) |  | 71,521,454
Gross carrying amount as of June 30, 2021 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross carrying amount
​ | ​ | ​ | ​ | ​ | ​ | Additions | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of the | ​ | ​ | ​ | from | ​ | ​ | ​ | ​ | ​ | Foreign | ​ | ​ | ​ | ​
​ | ​ | beginning | ​ | ​ | ​ | business | ​ | ​ | ​ | ​ | ​ | currency | ​ | ​ | ​ | As of the
Class |  | of year |  | Additions |  | combination |  | Transfers |  | Disposals |  | translation |  | Revaluation |  | end of year
Office equipment | ​ | 579,882 | ​ | 66,331 | ​ | 5,491 | ​ | — | ​ | (5,622) | ​ | 116,743 | ​ | — | ​ | 762,825
Vehicles | ​ | 2,977,542 | ​ | 987,101 | ​ | 466,024 | ​ | — | ​ | (1,045,656) | ​ | 127,206 | ​ | — | ​ | 3,512,217
Equipment and computer software | ​ | 465,679 | ​ | 66,263 | ​ | 13,952 | ​ | — | ​ | — | ​ | 46,232 | ​ | — | ​ | 592,126
Fixtures and fittings | ​ | 5,480,431 | ​ | 50,976 | ​ | — | ​ | 85,490 | ​ | — | ​ | 21,046 | ​ | — | ​ | 5,637,943
Machinery and equipment |  | 9,054,701 |  | 604,307 |  | — | ​ | — |  | (10,240) |  | 339,043 |  | — |  | 9,987,811
Land and buildings |  | 34,698,618 |  | — |  | 1,466,578 | ​ | 2,517,158 |  | — |  | 4,022,972 |  | (1,219,111) |  | 41,486,215
Buildings in progress |  | 1,270,539 |  | 1,030,847 |  | — | ​ | (438,492) |  | — |  | 132,371 |  | — |  | 1,995,265
Total |  | 54,527,392 |  | 2,805,825 |  | 1,952,045 | ​ | 2,164,156 |  | (1,061,518) |  | 4,805,613 |  | (1,219,111) |  | 63,974,402
Gross carrying amount as of June 30, 2020 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross carrying amount
​ | ​ | As of the | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Foreign | ​ | ​ | ​ | ​
​ | ​ | beginning | ​ | ​ | ​ | ​ | ​ | ​ | ​ | currency | ​ | ​ | ​ | As of the
Class |  | of year |  | Additions |  | Transfers |  | Disposals |  | translation |  | Revaluation |  | end of year
Office equipment | ​ | 629,119 | ​ | 42,658 | ​ | — | ​ | — | ​ | (91,895) | ​ | — | ​ | 579,882
Vehicles | ​ | 3,604,537 | ​ | 248,800 | ​ | (264,069) | ​ | (139,369) | ​ | (472,357) | ​ | — | ​ | 2,977,542
Equipment and computer software | ​ | 955,657 | ​ | 27,961 | ​ | (375,242) | ​ | — | ​ | (142,697) | ​ | — | ​ | 465,679
Fixtures and fittings | ​ | 6,438,430 | ​ | 14,985 | ​ | 20,801 | ​ | — | ​ | (993,785) | ​ | — | ​ | 5,480,431
Machinery and equipment |  | 10,233,501 |  | 556,693 |  | (598,561) |  | — |  | (1,136,932) |  | — |  | 9,054,701
Land and buildings |  | 34,530,114 |  | 3,261 |  | 36,487 |  | — |  | (4,772,065) |  | 4,900,821 |  | 34,698,618
Buildings in progress |  | 668,614 |  | 752,339 |  | (57,288) |  | — |  | (93,126) |  | — |  | 1,270,539
Total |  | 57,059,972 |  | 1,646,697 |  | (1,237,872) |  | (139,369) |  | (7,702,857) |  | 4,900,821 |  | 54,527,392
Schedule of accumulated depreciation | Accumulated depreciation as of June 30, 2022 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Depreciation
​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | as of the | ​ | ​ | ​ | ​ | ​ | Foreign | ​ | ​ | ​ | Accumulated
​ | ​ | beginning of | ​ | ​ | ​ | ​ | ​ | currency | ​ | ​ | ​ | as of the end
Class |  | the year |  | Disposals |  | Of the year |  | translation |  | Revaluation |  | of the year
Office equipment |  | 473,905 |  | — |  | 55,420 |  | 109,141 |  | — |  | 638,466
Vehicles |  | 1,676,583 |  | (211,024) |  | 956,409 |  | 174,937 |  | — |  | 2,596,905
Equipment and computer software |  | 525,021 |  | (58,667) |  | 136,708 |  | 90,611 |  | — |  | 693,673
Fixtures and fittings |  | 2,670,512 |  | — |  | 728,528 |  | 660,430 |  | — |  | 4,059,470
Machinery and equipment |  | 4,862,083 |  | (5,016) |  | 1,169,606 |  | 1,179,197 |  | — |  | 7,205,870
Land and buildings |  | 5,811,702 |  | — |  | 722,334 |  | 1,453,483 |  | (1,568,774) |  | 6,418,745
Total |  | 16,019,806 |  | (274,707) |  | 3,769,005 |  | 3,667,799 |  | (1,568,774) |  | 21,613,129
Accumulated depreciation as of June 30, 2021 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Depreciation
​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | as of the | ​ | ​ | ​ | ​ | ​ | Foreign | ​ | ​ | ​ | Accumulated
​ | ​ | beginning of | ​ | Disposals / | ​ | ​ | ​ | currency | ​ | ​ | ​ | as of the end
Class |  | year |  | Transfers |  | Of the year |  | translation |  | Revaluation |  | of year
Office equipment | ​ | 391,602 | ​ | (3,265) | ​ | 45,174 | ​ | 40,394 | ​ | — | ​ | 473,905
Vehicles | ​ | 1,828,087 | ​ | (974,102) | ​ | 689,273 | ​ | 133,325 | ​ | — | ​ | 1,676,583
Equipment and computer software | ​ | 433,231 | ​ | — | ​ | 50,949 | ​ | 40,841 | ​ | — | ​ | 525,021
Fixtures and fittings | ​ | 1,801,356 | ​ | — | ​ | 683,537 | ​ | 185,619 | ​ | — | ​ | 2,670,512
Machinery and equipment |  | 3,605,468 |  | (10,239) |  | 898,522 |  | 368,332 |  | — |  | 4,862,083
Land and buildings |  | 4,952,542 |  | — |  | 681,084 |  | 517,991 |  | (339,915) |  | 5,811,702
Total |  | 13,012,286 |  | (987,606) |  | 3,048,539 |  | 1,286,502 |  | (339,915) |  | 16,019,806
Accumulated depreciation as of June 30, 2020 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Depreciation
​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | as of the | ​ | ​ | ​ | ​ | ​ | Foreign | ​ | ​ | ​ | Accumulated
​ | ​ | beginning of | ​ | Disposals/ | ​ | ​ | ​ | currency | ​ | ​ | ​ | as of the end
Class |  | year |  | Transfers |  | Of the year |  | translation |  | Revaluation |  | of year
Office equipment | ​ | 415,682 | ​ | — | ​ | 35,879 | ​ | (59,959) | ​ | — | ​ | 391,602
Vehicles | ​ | 1,818,836 | ​ | (173,482) | ​ | 426,623 | ​ | (243,890) | ​ | — | ​ | 1,828,087
Equipment and computer software | ​ | 832,185 | ​ | (307,816) | ​ | 28,170 | ​ | (119,308) | ​ | — | ​ | 433,231
Fixtures and fittings |  | 1,701,034 | ​ | — | ​ | 338,092 | ​ | (237,770) | ​ | — | ​ | 1,801,356
Machinery and equipment |  | 3,896,810 |  | (279,322) |  | 553,399 | ​ | (565,419) |  | — |  | 3,605,468
Land and buildings |  | 4,560,877 |  | — |  | 627,973 | ​ | (604,216) |  | 367,908 |  | 4,952,542
Total |  | 13,225,424 |  | (760,620) |  | 2,010,136 | ​ | (1,830,562) |  | 367,908 |  | 13,012,286
Schedule of the carrying amounts that would have been recognized if land and building were stated at cost | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Value at cost
Class of property |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Land and buildings |  | 20,661,443 |  | 17,937,729 |  | 12,549,876
Schedule of intangible assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Gross carrying amount |  | 94,229,557 |  | 78,019,203 |  | 42,832,837
Accumulated amortization |  | (17,524,688) |  | (10,676,841) |  | (7,499,373)
Net carrying amount |  | 76,704,869 |  | 67,342,362 |  | 35,333,464
Schedule of net carrying amount of each class of intangibles | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Net carrying | ​ | Net carrying | ​ | Net carrying
​ | ​ | amount | ​ | amount | ​ | amount
Class |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Seed and integrated products |  |  |  |  |  |
HB4 soy and breeding program |  | 29,802,534 |  | 27,611,142 |  | 7,345,923
Integrated seed products |  | 3,137,158 |  | 2,558,220 |  | 2,296,955
Crop nutrition |  | ​ |  | ​ |  | ​
Microbiological products |  | 5,792,348 |  | 3,996,657 |  | 2,503,631
Other intangible assets |  | ​ |  | ​ |  | ​
Trademarks and patents |  | 8,267,041 |  | 6,923,256 |  | 6,374,782
Software |  | 2,167,985 |  | 1,849,041 |  | 686,965
Customer loyalty |  | 22,537,803 |  | 19,404,046 |  | 16,125,208
RG/RS/OX Wheat | ​ | 5,000,000 | ​ | 5,000,000 | ​ | —
Total |  | 76,704,869 |  | 67,342,362 |  | 35,333,464
Schedule of gross carrying amount of intangibles | Gross carrying amount as of June 30, 2022 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross carrying amount
​ | ​ | As of the | ​ | ​ | ​ | Foreign | ​ | ​
​ | ​ | beginning of | ​ | ​ | ​ | currency | ​ | As of the end
Class |  | the year |  | Additions |  | translation |  | of the year
Seed and integrated products | ​ |  | ​ |  | ​ |  | ​ |
HB4 soy and breeding program | ​ | 27,611,142 | ​ | 3,759,946 | ​ | — | ​ | 31,371,088
Integrated seed products | ​ | 2,558,220 | ​ | — | ​ | 622,935 | ​ | 3,181,155
Crop nutrition |  | — |  | ​ |  | ​ |  | ​
Microbiological products |  | 6,037,680 |  | 1,389,738 |  | 1,428,003 |  | 8,855,421
Other intangible assets |  | — |  | ​ |  | ​ |  | ​
Trademarks and patents |  | 9,824,171 |  | — |  | 2,358,874 |  | 12,183,045
Software |  | 3,784,593 |  | 389,039 |  | 1,002,741 |  | 5,176,373
Customer loyalty |  | 23,203,397 |  | — |  | 5,259,078 |  | 28,462,475
RG/RS/OX Wheat |  | 5,000,000 |  | — |  | — |  | 5,000,000
Total |  | 78,019,203 |  | 5,538,723 |  | 10,671,631 |  | 94,229,557
Gross carrying amount as of June 30, 2021 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross carrying amount
​ | ​ | ​ | ​ | ​ | ​ | Additions | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of the | ​ | ​ | ​ | from | ​ | ​ | ​ | Foreign | ​ | ​
​ | ​ | beginning of | ​ | ​ | ​ | business | ​ | Transfers / | ​ | currency | ​ | As of the
Class |  | year |  | Additions |  | combination |  | Disposals |  | translation |  | end of year
Seed and integrated products | ​ | ​ | ​ | ​ | ​ |  | ​ |  | ​ |  | ​ |
HB4 soy and breeding program (1) | ​ | 7,345,923 | ​ | 20,471,002 | ​ | — | ​ | (205,783) | ​ | — | ​ | 27,611,142
Integrated seed products | ​ | 2,296,955 | ​ | — | ​ | — | ​ | — | ​ | 261,265 | ​ | 2,558,220
Crop nutrition | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |
Microbiological products |  | 3,867,593 |  | 1,791,008 |  | — | ​ | (51,716) |  | 430,795 |  | 6,037,680
Other intangible assets |  |  |  |  |  |  | ​ |  |  |  |  |
Trademarks and patents |  | 8,432,746 |  | 4,834 |  | 499,329 | ​ | — |  | 887,262 |  | 9,824,171
Software |  | 2,088,929 |  | 2,205,796 |  | — | ​ | (711,441) |  | 201,309 |  | 3,784,593
Customer loyalty | ​ | 18,800,691 | ​ | — | ​ | 2,424,568 | ​ | — | ​ | 1,978,138 | ​ | 23,203,397
GLA/ARA safflower (Note 6) | ​ | — | ​ | 2,931,699 | ​ | — | ​ | (2,931,699) | ​ | — | ​ | —
RG/RS/OX Wheat (Note 6) |  | — |  | 5,000,000 |  | — | ​ | — |  | — |  | 5,000,000
Total |  | 42,832,837 |  | 32,404,339 |  | 2,923,897 | ​ | (3,900,639) |  | 3,758,769 |  | 78,019,203
(1)Of the total additions, $18.4 million are associated with Arcadia’s transaction mentioned in Note 6. Gross carrying amount as of June 30, 2020 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross carrying amount
​ | ​ | As of the | ​ | ​ | ​ | ​ | ​ | Foreign | ​ | ​
​ | ​ | beginning of | ​ | ​ | ​ | ​ | ​ | currency | ​ | As of the
Class |  | year |  | Additions |  | Disposals |  | translation |  | end of year
Seed and integrated products | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
HB4 soy and breeding program | ​ | 6,120,336 | ​ | 1,225,587 | ​ | — | ​ | — | ​ | 7,345,923
Integrated seed products | ​ | 2,627,946 | ​ | 38,143 | ​ | — | ​ | (369,134) | ​ | 2,296,955
Crop nutrition | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Microbiological products |  | 3,267,200 |  | 1,358,315 |  | (286,496) |  | (471,426) |  | 3,867,593
Other intangible assets |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Trademarks and patents |  | 9,810,822 |  | — |  | — |  | (1,378,076) |  | 8,432,746
Software |  | 2,149,340 |  | 233,434 |  | — |  | (293,845) |  | 2,088,929
Customer loyalty |  | 21,873,093 |  | — |  | — |  | (3,072,402) |  | 18,800,691
Total |  | 45,848,737 |  | 2,855,479 |  | (286,496) |  | (5,584,883) |  | 42,832,837
Schedule of accumulated amortization of intangibles | Accumulated amortization as of June 30, 2022 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Amortization
​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | as of | ​ | ​ | ​ | ​ | ​ | Accumulated
​ | ​ | beginning of | ​ | ​ | ​ | Foreign currency | ​ | as of the end
Class |  | the year |  | Of the year |  | translation |  | of the year
Seed and integrated products | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
HB4 soy and breeding program | ​ | — | ​ | 1,568,554 | ​ | — | ​ | 1,568,554
Integrated seed products | ​ | — | ​ | 43,997 | ​ | — | ​ | 43,997
Crop nutrition | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Microbiological products | ​ | 2,041,023 | ​ | 505,133 | ​ | 516,917 | ​ | 3,063,073
Other intangible assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Trademarks and patents |  | 2,900,915 |  | 277,990 |  | 737,099 |  | 3,916,004
Software |  | 1,935,552 |  | 591,077 |  | 481,759 |  | 3,008,388
Customer loyalty |  | 3,799,351 |  | 1,174,641 |  | 950,680 |  | 5,924,672
Total |  | 10,676,841 |  | 4,161,392 |  | 2,686,455 |  | 17,524,688
Accumulated amortization as of June 30, 2021 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Amortization
​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | as of | ​ | ​ | ​ | Foreign | ​ | Accumulated
​ | ​ | beginning of | ​ | ​ | ​ | currency | ​ | as of the end of
Class |  | year |  | Of the year |  | translation |  | year
Crop nutrition | ​ |  | ​ |  | ​ |  | ​ |
Microbiological products | ​ | 1,363,962 | ​ | 523,992 | ​ | 153,069 | ​ | 2,041,023
Other intangible assets | ​ |  | ​ |  | ​ |  | ​ |
Trademarks and patents | ​ | 2,057,964 | ​ | 626,420 | ​ | 216,531 | ​ | 2,900,915
Software |  | 1,401,964 |  | 396,207 |  | 137,381 |  | 1,935,552
Customer loyalty |  | 2,675,483 |  | 842,363 |  | 281,505 |  | 3,799,351
Total |  | 7,499,373 |  | 2,388,982 |  | 788,486 |  | 10,676,841
Accumulated amortization as of June 30, 2020, is as follows ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Amortization
​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | as of | ​ | ​ | ​ | ​ | ​ | Foreign | ​ | Accumulated
​ | ​ | beginning of | ​ | ​ | ​ | ​ | ​ | currency | ​ | as of the end of
Class |  | year |  | Of the period |  | Disposals |  | translation |  | year
Crop nutrition |  |  | ​ |  | ​ |  | ​ |  | ​ |
Microbiological products |  | 1,059,083 | ​ | 471,135 | ​ | (17,495) | ​ | (148,761) | ​ | 1,363,962
Other intangible assets |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Trademarks and patents |  | 1,747,174 | ​ | 556,206 | ​ | — | ​ | (245,416) | ​ | 2,057,964
Software |  | 1,154,617 |  | 399,090 |  | — |  | (151,743) |  | 1,401,964
Customer loyalty |  | 2,271,437 |  | 723,103 |  | — |  | (319,057) |  | 2,675,483
Total |  | 6,232,311 |  | 2,149,534 |  | (17,495) |  | (864,977) |  | 7,499,373
Schedule of carrying amount of goodwill | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Rizobacter Argentina S.A. |  | 28,080,271 |  | 22,277,336 |  | 20,094,633
Bioceres Crops S.A. |  | 7,523,324 |  | 6,003,780 |  | 5,432,222
Insumos Agroquímicos S.A. | ​ | 470,090 | ​ | 470,090 | ​ | —
​ |  | 36,073,685 |  | 28,751,206 |  | 25,526,855
Schedule of key assumptions for goodwill | ​
Key assumption |  | Management’s approach
--- | --- | ---
Discount rate | ​ | The discount rate used ranges was 17% for Rizobacter and Bioceres Crops and 22% for Insuagro. The weighted average cost of capital (“WACC”) rate has been estimated based on the market capital structure. For the cost of debt, the indebtedness cost of the CGUs was used. For the cost of equity, the discount rate is estimated based on the Capital Asset Pricing Model (CAPM). The value assigned is consistent with external sources of information.
Budgeted market share of joint ventures and other customers | ​ | The projected revenue from the products and services of the CGUs has been estimated by the management based on market penetration data for comparable products and technologies and on future expectations of foreseen economic and market conditions. The value assigned is consistent with external sources of information.
Budgeted product prices | ​ | The prices estimated in the revenue projections are based on current and projected market prices for the products and services of the CGUs The value assigned is consistent with external sources of information.
Growth rate used to extrapolate future cash flow projections to terminal period | ​ | The growth rate used to extrapolate the future cash flow projections to terminal period is 2%. The value assigned is consistent with external sources of information.
Schedule of trade and other payables | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Trade creditors |  | 94,653,017 |  | 51,389,515 |  | 37,139,351
Shareholders and other related parties (Note 17) |  | 44,579 |  | 52,864 |  | 1,031,710
Trade creditors - Parent company (Note 17) |  | 670,730 |  | 193,718 |  | 2,210,308
Trade creditors - Joint ventures and associates (Note 17) |  | 29,082,325 |  | 17,669,027 |  | 14,409,853
Taxes |  | 1,265,771 |  | 2,556,945 |  | 2,163,552
Miscellaneous |  | 133,198 |  | 229,339 |  | 335,088
​ |  | 125,849,620 |  | 72,091,408 |  | 57,289,862
Schedule of borrowings | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Current | ​ | ​ | ​ | ​ | ​ | ​
Bank overdrafts |  | — |  | 32,838 |  | 73,362
Bank borrowings |  | 48,305,535 |  | 33,684,287 |  | 47,646,912
Corporate bonds |  | 12,845,934 |  | 24,742,752 |  | 12,611,940
Trust debt securities |  | 6,492,733 |  | 3,470,448 |  | —
Net loans payables- Parents companies and related parties to Parent (Note 17) |  | 3,657,266 |  | 3,578,921 |  | 3,389,521
Subordinated loan | ​ | — | ​ | 11,276,611 | ​ | —
​ |  | 71,301,468 |  | 76,785,857 |  | 63,721,735
Non-current |  | ​ |  | ​ |  | ​
Subordinated loan | ​ | — | ​ | — | ​ | 10,364,045
Bank borrowings |  | 9,912,901 |  | 4,161,827 |  | 3,497,671
Corporate bonds |  | 61,264,268 |  | 37,826,641 |  | 18,364,894
Net loans payables- Parent companies and related parties to Parent (Note 17) |  | 3,000,000 |  | 6,000,000 |  | 9,000,000
​ |  | 74,177,169 |  | 47,988,468 |  | 41,226,610
Schedule of carrying value of borrowings | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 06/30/2022 | ​ | 06/30/2021 | ​ | 06/30/2020
​ | ​ | Amortized | ​ | ​ | ​ | Amortized | ​ | ​ | ​ | Amortized | ​ | ​
​ |  | cost |  | Fair value |  | cost |  | Fair value |  | cost |  | Fair value
Current | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Bank borrowings |  | 48,305,535 |  | 46,589,131 |  | 33,684,287 |  | 32,770,615 |  | 47,646,912 |  | 43,046,111
Corporate Bonds |  | 12,845,934 |  | 12,467,941 |  | 24,742,752 |  | 24,085,087 |  | 12,611,940 |  | 11,997,981
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Non-current |  | ​ |  | ​ |  |  |  |  |  |  |  |
Bank borrowings |  | 9,912,901 |  | 9,344,755 |  | 4,161,827 |  | 3,864,666 |  | 3,497,671 |  | 3,072,395
Corporate Bonds |  | 61,264,268 |  | 56,550,746 |  | 37,826,641 |  | 32,656,097 |  | 18,364,894 |  | 16,135,876
Schedule of employee benefits and social security | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Current | ​ | ​ | ​ | ​ | ​ | ​
Salaries, accrued incentives, vacations and social security |  | 7,337,774 |  | 2,341,351 |  | 2,960,542
Key management personnel (Note 17) |  | 281,347 |  | 2,338,727 |  | 1,550,050
​ |  | 7,619,121 |  | 4,680,078 |  | 4,510,592
​ | ​ | ​ | ​ | ​ | ​ | ​
Non-current | ​ | ​ | ​ | ​ | ​ | ​
Key management personnel (Note 17) | ​ | — | ​ | — | ​ | 534,038
​ | ​ | — | ​ | — | ​ | 534,038
Schedule of deferred revenue and advances from customers | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Advances from customers |  | 5,895,313 |  | 6,277,313 |  | 2,865,437
​ |  | 5,895,313 |  | 6,277,313 |  | 2,865,437
Schedule of government grants | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
At of the beginning of the year |  | 784 |  | 3,605 |  | 10,208
Received during the year |  | 1,766 |  | 4,749 |  | 32,073
Currency conversion difference |  | (2,550) |  | (5,268) |  | (13,944)
Released to the statement of profit or loss |  | — |  | (2,302) |  | (24,732)
At the end of the year |  | — |  | 784 |  | 3,605
Schedule of provisions | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Provisions for contingencies |  | 603,022 |  | 449,847 |  | 417,396
​ |  | 603,022 |  | 449,847 |  | 417,396
Schedule of private warrants | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Private warrants |  | — |  | — |  | 1,686,643
​ |  | — |  | — |  | 1,686,643
Schedule of changes in allowances and provisions | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Currency | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Uses and | ​ | conversion | ​ | ​
Item |  | 06/30/2021 |  | Additions |  | reversals |  | difference |  | 06/30/2022
DEDUCTED FROM ASSETS |  |  |  |  |  |  |  |  |  |
​ |  |  |  |  |  |  |  |  |  |
Allowance for impairment of trade debtors |  | (5,858,503) |  | (1,598,042) |  | — |  | 314,293 |  | (7,142,252)
Allowance for obsolescence |  | (1,112,950) |  | (849,641) |  | 270,032 |  | 587,809 |  | (1,104,750)
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Total deducted from assets |  | (6,971,453) |  | (2,447,683) |  | 270,032 |  | 902,102 |  | (8,247,002)
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
INCLUDED IN LIABILITIES |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Provisions for contingencies |  | (449,847) |  | (292,732) |  | — |  | 139,557 |  | (603,022)
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Total included in liabilities |  | (449,847) |  | (292,732) |  | — |  | 139,557 |  | (603,022)
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Total |  | (7,421,300) |  | (2,740,415) |  | 270,032 |  | 1,041,659 |  | (8,850,024)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Additions | ​ | ​ | ​ | Currency | ​ |
​ | ​ | ​ | ​ | ​ | ​ | from business | ​ | Uses and | ​ | conversion | ​ | ​
Item |  | 06/30/2020 |  | Additions |  | combination |  | reversals |  | difference |  | 06/30/2021
DEDUCTED FROM ASSETS |  |  |  |  |  |  |  |  |  |  |  |
​ |  |  |  |  |  |  |  |  |  |  |  |
Allowance for impairment of trade debtors |  | (3,886,832) |  | (698,741) |  | (852,926) |  | 284,727 |  | (704,731) |  | (5,858,503)
Allowance for impairment of related parties |  | (768) |  | — |  | — |  | 565 |  | 203 |  | —
Allowance for obsolescence |  | (1,107,870) |  | (643,530) |  | (8,850) |  | 474,945 |  | 172,355 |  | (1,112,950)
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Total deducted from assets |  | (4,995,470) |  | (1,342,271) |  | (861,776) |  | 760,237 |  | (532,173) |  | (6,971,453)
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
INCLUDED IN LIABILITIES |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Provisions for contingencies |  | (417,396) |  | (162,321) |  | — |  | 3,503 |  | 126,367 |  | (449,847)
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Total included in liabilities |  | (417,396) |  | (162,321) |  | — |  | 3,503 |  | 126,367 |  | (449,847)
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Total |  | (5,412,866) |  | (1,504,592) |  | (861,776) |  | 763,740 |  | (405,806) |  | (7,421,300)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Currency | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Uses and | ​ | conversion | ​ | ​
Item |  | 06/30/2019 |  | Additions |  | reversals |  | difference |  | 06/30/2020
DEDUCTED FROM ASSETS |  |  |  |  |  |  |  |  |  |
​ |  |  |  |  |  |  |  |  |  |
Allowance for impairment of trade debtors |  | (3,360,224) |  | (1,520,928) |  | 2,115 |  | 992,205 |  | (3,886,832)
Allowance for impairment of related parties |  | (75,596) |  | (879) |  | 45,516 |  | 30,191 |  | (768)
Allowance for obsolescence |  | (406,818) |  | (984,207) |  | 6,390 |  | 276,765 |  | (1,107,870)
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Total deducted from assets |  | (3,842,638) |  | (2,506,014) |  | 54,021 |  | 1,299,161 |  | (4,995,470)
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
INCLUDED IN LIABILITIES |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Provisions for contingencies |  | (439,740) |  | (208,377) |  | 7,852 |  | 222,869 |  | (417,396)
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Total included in liabilities |  | (439,740) |  | (208,377) |  | 7,852 |  | 222,869 |  | (417,396)
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Total |  | (4,282,378) |  | (2,714,391) |  | 61,873 |  | 1,522,030 |  | (5,412,866)

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