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JOINT VENTURES AND ASSOCIATES (Tables) | 12 Months Ended
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Jun. 30, 2022
JOINT VENTURES AND ASSOCIATES |
Schedule of investments in joint ventures and affiliates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Assets | ​ | ​ | ​ | ​ | ​ | ​
Synertech Industrias S.A. |  | 35,646,740 |  | 27,572,597 |  | 24,619,773
Indrasa Biotecnología S.A. |  | 70,466 |  | 54,957 |  | 33,019
Alfalfa Technologies S.R.L. |  | 74,827 |  | 97,920 |  | —
Moolec Science Limited | ​ | 2,759,059 | ​ | 2,931,699 | ​ | —
Moolec Science S.A. | ​ | 3,000 | ​ | — | ​ | —
​ |  | 38,554,092 |  | 30,657,173 |  | 24,652,792
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Liabilities |  |  |  |  |  |
Trigall Genetics S.A. |  | 717,948 |  | 1,278,250 |  | 1,548,829
​ |  | 717,948 |  | 1,278,250 |  | 1,548,829
Schedule of changes in joint ventures investments and affiliates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
As of the beginning of the year |  | 29,378,923 |  | 23,103,963 | ​ | 23,350,125
Monetary contributions |  | — |  | 101,883 | ​ | —
Non-monetary contributions (Note 12) |  | 3,000 |  | 2,931,699 | ​ | 250,000
Revaluation of property, plant and equipment |  | (586,268) |  | (413,618) | ​ | 521,406
Share-based incentives | ​ | 50,315 | ​ | — | ​ | —
Foreign currency translation |  | 7,845,756 | ​ | 2,657,567 | ​ | (3,494,761)
Share of profit or loss |  | 1,144,418 | ​ | 997,429 | ​ | 2,477,193
As of the end of the year |  | 37,836,144 | ​ | 29,378,923 | ​ | 23,103,963
Schedule of share of profit or loss of joint ventures and affiliates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Trigall Genetics S.A. |  | 670,065 | ​ | 270,579 | ​ | 171,502
Synertech Industrias S.A. |  | 856,006 | ​ | 708,550 | ​ | 2,294,332
Moolec Science Limited |  | (383,447) | ​ | — | ​ | —
Indrasa Biotecnología S.A. |  | 1,794 | ​ | 18,300 | ​ | 11,359
​ |  | 1,144,418 | ​ | 997,429 | ​ | 2,477,193
Schedule of summarized balance sheet of joint venture prepared in accordance with International Financial Reporting Standards ("IFRS") | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Trigall Genetics
Summarized balance sheet |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Current assets | ​ | ​ | ​ | ​ | ​ | ​
Cash and cash equivalents |  | 36,479 |  | 13,798 |  | 1,331
Other current assets |  | 3,787,140 |  | 1,949,590 |  | 1,024,793
Total current assets |  | 3,823,619 |  | 1,963,388 |  | 1,026,124
Non-current assets |  | ​ |  | ​ |  | ​
Intangible assets |  | 14,485,757 |  | 13,335,653 |  | 11,776,705
Total non-current assets |  | 14,485,757 |  | 13,335,653 |  | 11,776,705
Current liabilities |  | ​ |  | ​ |  | ​
Other current liabilities |  | 1,638,939 |  | 1,257,070 |  | 869,700
Total current liabilities |  | 1,638,939 |  | 1,257,070 |  | 869,700
Non-current liabilities |  | ​ |  | ​ |  | ​
Financial liabilities | ​ | 13,947,658 | ​ | 12,184,030 | ​ | 10,831,048
Other non- current liabilities |  | 745,008 |  | 1,000,774 |  | 831,685
Total non-current liabilities |  | 14,692,666 |  | 13,184,804 |  | 11,662,733
Net assets |  | 1,977,771 |  | 857,167 |  | 270,396
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Synertech
Summarized balance sheet |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Current assets |  | ​ |  |  |  |
Cash and cash equivalents |  | 202,078 |  | 540,149 |  | 18,251
Other current assets |  | 39,346,866 |  | 17,274,878 |  | 17,983,868
Total current assets |  | 39,548,944 |  | 17,815,027 |  | 18,002,119
Non-current assets |  | ​ |  | ​ |  | ​
Property, plan and equipment |  | 13,846,826 |  | 13,422,832 |  | 14,168,459
Other non- current assets |  | — |  | 39,171 |  | —
Total non-current assets |  | 13,846,826 |  | 13,462,003 |  | 14,168,459
Current liabilities |  | ​ |  | ​ |  | ​
Financial liabilities |  | 6,995,247 |  | 1,346,327 |  | 5,484,866
Other current liabilities |  | 17,684,155 |  | 6,807,330 |  | 4,719,276
Total current liabilities |  | 24,679,402 |  | 8,153,657 |  | 10,204,142
Non-current liabilities |  | ​ |  | ​ |  | ​
Financial liabilities |  | 84,391 |  | 331,306 |  | 2,783,951
Other non- current liabilities |  | 3,257,934 |  | 4,119,471 |  | 2,554,905
Total non-current liabilities |  | 3,342,325 |  | 4,450,777 |  | 5,338,856
Net assets |  | 25,374,043 |  | 18,672,596 |  | 16,627,580
Schedule of summarized statements of comprehensive income of joint venture prepared in accordance with International Financial Reporting Standards ("IFRS") | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Trigall Genetics
Summarized statements of comprehensive income |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Revenue |  | 2,205,849 |  | 1,110,303 |  | 799,625
Finance income |  | — |  | 22,470 |  | 79,442
Finance expense |  | (97,419) |  | (3,586) |  | (1,863)
Depreciation and amortization | ​ | (234,190) | ​ | — | ​ | —
Profit of the year |  | 1,340,129 |  | 586,773 |  | 172,670
Total comprehensive income |  | 1,340,129 |  | 586,773 |  | 172,670
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Synertech
Summarized statements of comprehensive income |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Revenue |  | 61,117,486 |  | 23,759,744 |  | 21,501,725
Finance income |  | 7,019,720 |  | 5,584,007 |  | 3,805,655
Finance expense |  | (8,644,475) |  | (6,283,955) |  | (6,666,508)
Depreciation and amortization |  | (1,339,357) |  | (39,171) |  | (1,076,699)
(Loss)/Profit of the year |  | (2,429,401) |  | 1,776,244 |  | 5,099,582
Other comprehensive (loss)/income |  | (1,172,537) |  | (827,236) |  | 1,042,811
Total comprehensive (loss)/income |  | (3,601,938) |  | 949,008 |  | 6,142,393

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