XML 38 R18.htm IDEA: XBRL DOCUMENT
v3.22.2.2

CASH FLOW INFORMATION | 12 Months Ended
--- | ---
Jun. 30, 2022
CASH FLOW INFORMATION |
CASH FLOW INFORMATION | 12. CASH FLOW INFORMATION Significant non-cash transactions related to investing and financing activities are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Investment activities | ​ | ​ | ​ | ​ | ​ | ​
Net assets acquisition by business combination (1) (Note 6) | ​ | — | ​ | 6,612,409 | ​ | —
Settlement of receivables through PPE contribution | ​ | — | ​ | 2,164,156 | ​ | —
Investment in-kind in other related parties (Note 17) | ​ | 1,580,556 | ​ | 714,359 | ​ | 476,292
Acquisition of assets financed by debt |  | — | ​ | 7,637,972 | ​ | —
Acquisition of assets through issuance of capital | ​ | — | ​ | 15,000,000 | ​ | —
Financed sale of property, plant and equipment | ​ | 1,734,281 | ​ | — | ​ | —
Non-monetary contributions in joint ventures and associates (Note 13) | ​ | 3,000 | ​ | 2,931,699 | ​ | 250,000
​ |  | 3,317,837 | ​ | 35,060,595 | ​ | 726,292
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 06/30/2022 |  | 06/30/2021 |  | 06/30/2020
Financing activities |  |  |  |  |  |
Capitalization of convertible notes |  | 36,244,460 |  | — |  | —
Consideration for acquisition | ​ | — | ​ | (2,625,335) | ​ | —
Acquisition of non-controlling interest in subsidiaries |  | 255,893 |  | — |  | —
​ |  | 36,500,353 |  | (2,625,335) |  | —
​ (1)The Group has incorporated the following assets and liabilities from Insuagro (see Note 6). ​ Disclosure of changes in liabilities arising from financing activities: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Financing activities
​ |  | ​ |  | Consideration |  | Convertible |  | ​
​ | ​ | Borrowings | ​ | for acquisitions | ​ | notes | ​ | Total
As of June 30, 2019 |  | 103,556,730 |  | 3,279,265 | ​ | — |  | 106,835,995
Proceeds |  | 93,273,502 |  | — | ​ | 42,075,000 |  | 135,348,502
Decrease bank overdraft and other short-term borrowings |  | (2,331,974) | ​ | — | ​ | — | ​ | (2,331,974)
Payments |  | (76,846,934) |  | (2,937,500) | ​ | — |  | (79,784,434)
Interest payment |  | (21,533,187) |  | — | ​ | — |  | (21,533,187)
Exchange differences, currency translation differences and other financial results |  | 8,830,208 |  | 110,889 | ​ | 954,834 |  | 9,895,931
As of June 30, 2020 |  | 104,948,345 |  | 452,654 | ​ | 43,029,834 |  | 148,430,833
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Financing activities
​ | ​ | ​ | ​ | Consideration | ​ | Convertible | ​ | ​
​ |  | Borrowings |  | for acquisition |  | notes |  | Total
As of June 30, 2020 |  | 104,948,345 | ​ | 452,654 | ​ | 43,029,834 | ​ | 148,430,833
Proceeds |  | 143,499,367 |  | — |  | — |  | 143,499,367
Decrease bank overdraft and other short-term borrowings | ​ | (3,442,491) |  | — |  | — |  | (3,442,491)
Payments |  | (113,100,032) |  | — |  | — |  | (113,100,032)
Financing for assets acquisitions | ​ | — |  | 11,214,929 |  | — |  | 11,214,929
Debt incorporated by business combination | ​ | 5,928,748 |  | — |  | — |  | 5,928,748
Interest payment |  | (12,923,745) |  | — |  | — |  | (12,923,745)
Exchange differences, currency translation differences and other financial results |  | (135,867) |  | 122,950 |  | 5,634,178 |  | 5,621,261
As of June 30, 2021 |  | 124,774,325 |  | 11,790,533 |  | 48,664,012 |  | 185,228,870
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Financing activities
​ | ​ | ​ | ​ | Consideration | ​ | Convertible | ​ | ​
​ |  | Borrowings |  | for acquisition |  | notes |  | Total
As of June 30, 2021 | ​ | 124,774,325 | ​ | 11,790,533 | ​ | 48,664,012 | ​ | 185,228,870
Proceeds |  | 140,431,184 |  | — |  | — |  | 140,431,184
Decrease bank overdraft and other short-term borrowings |  | (32,838) |  | — |  | — |  | (32,838)
Payments |  | (110,625,272) |  | — |  | — |  | (110,625,272)
Financing for assets acquisitions |  | — |  | 264,661 |  | — |  | 264,661
Conversion of Convertible Notes (Note 7.17) |  | — |  | — |  | (36,244,460) |  | (36,244,460)
Interest payment |  | (8,787,586) |  | — |  | (4,222,248) |  | (13,009,834)
Exchange differences, currency translation differences and other financial results |  | (281,176) |  | 847,596 |  | 4,361,767 |  | 4,928,187
As of June 30, 2022 |  | 145,478,637 |  | 12,902,790 |  | 12,559,071 |  | 170,940,498
​

X
- Definition It represents the information pertaining to non cash transactions in cash flow. + References No definition available. + Details
Name: | biox_StatementOfNonCashTransactionsCashFlowsAbstract
Namespace Prefix: | biox_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for a statement of cash flows. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Section Presentation of a statement of cash flows -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS07_g10-17__IAS07_g10-17_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfCashFlowStatementExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration