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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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