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SEGMENT INFORMATION (Tables)

12 Months Ended

Jun. 30, 2022

SEGMENT INFORMATION

Schedule of operating results of the Group's reporting segments

​

​	​	​	​	​	​	​	​	​	​
​		Seed and		​		​		​
​	​	integrated	​	Crop	​	Crop	​	​	​
Year ended June 30, 2022	​	products	​	protection	​	nutrition	​	Consolidated	​
Revenues from contracts with customers									​
Sale of goods and services		45,862,562		173,095,092		107,502,350		326,460,004	​
Royalties		1,995,584		—		—		1,995,584	​
Others									​
Initial recognition and changes in the fair value of biological assets at the point of harvest		3,672,192		1,171,749		1,544,089		6,388,030	​
Changes in the net realizable value of agricultural products after harvest	​	(214,350)	​	111,282	​	60,545	​	(42,523)	​
Total		51,315,988		174,378,123		109,106,984		334,801,095	​
​	​	​	​	​	​	​	​	​	​
Cost of sales		(21,839,689)		(124,489,307)		(62,035,099)		(208,364,095)	​
Gross profit per segment		29,476,299		49,888,816		47,071,885		126,437,000	​
%  Gross margin	​	57	%	29	%	43	%	38	%

​

​	​	​	​	​	​	​	​	​	​
​		Seed and		​		​		​
​		integrated		Crop		Crop	​	​	​
Year ended June 30, 2021		products	​	protection	​	nutrition	​	Consolidated	​
Revenues from contracts with customers	​	​	​	​	​	​	​	​	​
Sale of goods and services		31,398,592		113,508,465		59,767,015		204,674,072	​
Royalties		2,023,548		—		—		2,023,548	​
Others	​								​
Government grants	​	2,302		—		—		2,302	​
Initial recognition and changes in the fair value of biological assets		1,394,127		606,269		825,859		2,826,255	​
Total		34,818,569		114,114,734		60,592,874		209,526,177	​
​	​	​	​	​	​	​	​	​	​
Cost of sales		(12,931,763)		(75,138,491)		(30,571,549)		(118,641,803)	​
Gross margin per segment		21,886,806		38,976,243		30,021,325		90,884,374	​
%	​	63	%	34	%	50	%	43	%

​

​	​	​	​	​	​	​	​	​	​
​		Seed and		​		​		​
​		integrated		Crop		Crop	​	​	​
Year ended June 30, 2020		products	​	protection	​	nutrition	​	Consolidated	​
Revenues from contracts with customers	​	​	​	​	​	​	​	​	​
Sale of goods and services		27,626,542		93,799,477		49,148,890		170,574,909	​
Royalties		1,775,790		—		—		1,775,790	​
Others		​	​	​	​	​	​	​	​
Government grants		24,732	​	—	​	—	​	24,732	​
Initial recognition and changes in the fair value of biological assets	​	41,755		418,712		256,274		716,741	​
Total		29,468,819		94,218,189		49,405,164		173,092,172	​
​	​	​	​	​	​	​	​	​	​
Cost of sales		(11,581,494)		(53,552,327)		(28,441,767)		(93,575,588)	​
Gross margin per segment		17,887,325		40,665,862		20,963,397		79,516,584	​
% of Segment Revenue	​	61	%	43	%	42	%	46	%

Schedule of revenue by similar group of products or services

​

​	​	​	​	​	​	​
​		06/30/2022		06/30/2021		06/30/2020
Seed and integrated products		47,858,146		33,422,140		29,402,332
Seed Treatments Packs		29,056,276		29,072,060		25,528,284
Seed & Royalties Payments		6,384,927		4,350,080		3,874,048
HB4 Program		12,416,943		—		—
​	​	​	​	​	​	​
Crop protection		173,095,092		113,508,465		93,799,477
Adjuvants		51,211,406		50,443,314		44,556,460
Seed CP Products and Services		26,478,873		22,648,915		7,149,221
Other CP Products and Services		95,404,813		40,416,236		42,093,796
​	​	​	​	​	​	​
Crop nutrition		107,502,350		59,767,015		49,148,890
Inoculants & Biofertilizers		23,621,552		30,465,272		16,567,886
Micro-beaded Fertilizers		83,880,798		29,301,743		32,581,004
​	​	​	​	​	​	​
Total revenues	​	328,455,588	​	206,697,620	​	172,350,699

Schedule of geographical information

​

​	​	​	​	​	​	​
​		06/30/2022		06/30/2021		06/30/2020
Argentina		261,624,779		157,352,242		130,918,908
Bolivia		430,233		3,707,107		2,982,953
Brazil		33,049,005		24,591,539		21,188,655
United States of America		5,086,007		2,504,696		1,515,185
Paraguay		6,845,952		5,369,912		4,428,078
South Africa		3,126,245		2,789,322		1,927,333
France		9,794,078		4,269,368		911,140
Uruguay		8,064,197		5,752,913		6,234,956
Rest of the world		435,092		360,521		2,243,491
Total revenues		328,455,588		206,697,620		172,350,699

​

​

​	​	​	​	​	​	​
​		06/30/2022		06/30/2021		06/30/2020
Non-current assets	​	​	​	​	​	​
Argentina		124,025,426		107,077,617		93,682,114
Cayman Islands	​	27,399,033	​	24,837,572	​	—
United States		7,407,432		7,799,448		7,168,376
Paraguay		760,894		742,767		714,011
Brazil		2,836,570		3,460,634		685,587
Bolivia		51,097		33,133		15,588
South Africa		6,394		3,892		598
Francia	​	14,929	​	26,138	​	33,556
Colombia	​	11,304	​	18,461	​	22,313
Uruguay	​	173,800	​	48,502	​	53,282
Total non-current assets		162,686,879	​	144,048,164	​	102,375,425
​	​	​	​	​	​	​
Property, plant and equipment	​	49,908,325	​	47,954,596	​	41,515,106
Intangible assets	​	76,704,869	​	67,342,362	​	35,333,464
Goodwill	​	36,073,685	​	28,751,206	​	25,526,855
Total reportable assets	​	162,686,879	​	144,048,164	​	102,375,425
Total non-reportable assets	​	355,533,482	​	250,541,793	​	195,185,944
Total assets	​	518,220,361	​	394,589,957	​	297,561,369

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