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INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION | 9 Months Ended
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Mar. 31, 2023
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION |
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION | 7. INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION 7.1. Cash and cash equivalents ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 06/30/2022
Cash at bank and on hand | ​ | 57,737,138 | ​ | 32,912,886
Money market funds | ​ | — | ​ | 562,380
​ |  | 57,737,138 |  | 33,475,266
​ 7.2. Other financial asset ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 06/30/2022
Current |  |  |  |
Restricted short-term deposits |  | 197,197 |  | 265,123
US Treasury bills | ​ | 8,941,972 | ​ | —
Mutual funds | ​ | 421,572 | ​ | 2,913,519
Other investments |  | 3,580,328 |  | 2,222,491
​ |  | 13,141,069 |  | 5,401,133
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 06/30/2022
Non-current |  |  |  |
Shares of Bioceres S.A. |  | 444,686 |  | 444,870
Other investments |  | 635,261 |  | 174,971
​ |  | 1,079,947 |  | 619,841
​ 7.3. Trade receivables ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 06/30/2022
Current | ​ | ​ | ​ | ​
Trade debtors | ​ | 159,409,095 | ​ | 111,950,965
Allowance for impairment of trade debtors |  | (6,600,914) |  | (7,142,252)
Shareholders and other related parties (Note 16) |  | — |  | 640,258
Allowance for credit notes to be issued |  | (1,873,204) |  | (1,961,463)
Trade debtors - Joint ventures and associates (Note 16) |  | 1,640,148 |  | 22,429
Deferred checks |  | 4,515,670 |  | 8,242,373
​ | ​ | 157,090,795 |  | 111,752,310
​ | ​ | ​ | ​ | ​
Non-current | ​ | ​ | ​ | ​
Trade debtors | ​ | 326,380 | ​ | 200,412
​ |  | 326,380 | ​ | 200,412
​ 7.4. Other receivables ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 06/30/2022
Current |  |  |  |
Taxes |  | 8,638,663 |  | 9,071,643
Receivables for PP&E sales | ​ | 576,704 | ​ | 1,734,281
Shareholders and other related parties (Note 16) |  | 4,247,233 |  | 1,182
Other receivables - Joint ventures and associates (Note 16) |  | 5,769,441 |  | 2,987,765
Prepayments to suppliers |  | 10,509,687 |  | 4,648,164
Reimbursements over exports |  | 10,548 |  | 10,549
Prepaid expenses and other receivables |  | 1,674,826 |  | 1,110
Loans receivables |  | 230,000 |  | 230,000
Miscellaneous |  | 222,687 |  | 642,890
​ |  | 31,879,789 |  | 19,327,584
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 06/30/2022
Non-current |  | ​ |  | ​
Taxes |  | 811,143 |  | 218,159
Reimbursements over exports |  | 1,685,177 |  | 2,036,040
Miscellaneous |  | 155,958 |  | —
​ |  | 2,652,278 |  | 2,254,199
​ 7.5. Inventories ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 06/30/2022
Seeds |  | 1,017,394 |  | 1,183,915
Resale products |  | 66,139,749 |  | 35,080,737
Manufactured products |  | 24,823,653 |  | 21,725,042
Goods in transit |  | 3,078,170 |  | 4,340,232
Supplies |  | 21,364,864 |  | 17,534,434
Agricultural products |  | 37,363,514 |  | 47,284,512
Allowance for obsolescence |  | (2,924,615) |  | (1,104,750)
​ | ​ | 150,862,729 | ​ | 126,044,122
​ | ​ | ​ | ​ | ​
Net of agricultural products |  | 113,499,215 |  | 78,759,610
​ 7.6. Biological assets Changes in biological assets ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Soybean | ​ | Corn |  | Wheat |  | Barley |  | Sunflower |  | Total
Beginning of the period | ​ | — | ​ | — | ​ | 44,413 | ​ | 12,900 | ​ | — | ​ | 57,313
Initial recognition and changes in the fair value of biological assets at the point of harvest |  | 275,070 |  | 289,648 |  | 191,481 |  | 159,996 |  | 56,176 |  | 972,371
Costs incurred during the period |  | 986,505 |  | 721,294 |  | 389,282 |  | 126,293 |  | 83,651 |  | 2,307,025
Decrease due to harvest/disposals |  | (158,356) |  | (70,510) |  | (625,176) |  | (299,189) |  | (139,827) |  | (1,293,058)
Period ended March 31, 2023 |  | 1,103,219 |  | 940,432 |  | — |  | — |  | — |  | 2,043,651
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Soybean |  | Corn |  | Wheat |  | Sunflower | ​ | Barley |  | HB4 Soy |  | HB4 Wheat |  | Total
Beginning of the period |  | 54,162 | ​ | 27,646 | ​ | 22,311 | ​ | — | ​ | 3,071 | ​ | — | ​ | 2,208,648 | ​ | 2,315,838
Initial recognition and changes in the fair value of biological assets at the point of harvest |  | 838,310 |  | 1,180,843 |  | 274,338 |  | 33,818 | ​ | 133,001 |  | 684,820 |  | 1,038,257 |  | 4,183,387
Costs incurred during the period |  | 617,283 |  | 900,990 |  | 152,782 |  | 25,446 | ​ | 76,727 |  | 18,864,341 |  | 23,982,484 |  | 44,620,053
Exchange differences |  | 11,119 |  | 5,674 |  | 4,579 |  | — | ​ | 630 |  | 81,277 |  | 453,284 |  | 556,563
Decrease due to harvest |  | (836,888) |  | (274,832) |  | (454,010) |  | (14,816) | ​ | (213,429) |  | — |  | (27,682,673) |  | (29,476,648)
Period ended March 31, 2022 |  | 683,986 |  | 1,840,321 |  | — |  | 44,448 | ​ | — |  | 19,630,438 |  | — |  | 22,199,193
​ 7.7. Property, plant and equipment Property, plant and equipment as of March 31, 2023 and June 30, 2022 included the following: ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 06/30/2022
Gross carrying amount |  | 91,831,438 |  | 71,521,454
Accumulated depreciation |  | (25,718,174) |  | (21,613,129)
Net carrying amount |  | 66,113,264 |  | 49,908,325
​ Net carrying amount for each class of assets is as follows: ​
​ | ​ | ​ | ​ | ​
​ | ​ | Net carrying | ​ | Net carrying
​ | ​ | amount | ​ | amount
Class |  | 03/31/2023 |  | 06/30/2022
Office equipment | ​ | 255,537 | ​ | 269,538
Vehicles | ​ | 2,211,483 | ​ | 2,665,074
Equipment and computer software |  | 192,946 |  | 231,676
Fixtures and fittings |  | 3,046,685 |  | 3,546,919
Machinery and equipment |  | 12,288,406 |  | 5,811,960
Land and buildings |  | 38,331,791 |  | 34,240,384
Buildings in progress |  | 9,786,416 |  | 3,142,774
Total |  | 66,113,264 |  | 49,908,325
​ 1. Gross carrying amount as of March 31, 2023 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross carrying amount
​ | ​ | As of the | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | beginning | ​ | ​ | ​ | Additions | ​ | ​ | ​ | Foreign | ​ | As of the
​ | ​ | of the | ​ | ​ | ​ | from business | ​ | ​ | ​ | currency | ​ | end of the
Class |  | period |  | Additions |  | combination |  | Disposals |  | translation |  | period
Office equipment | ​ | 908,004 | ​ | 32,165 | ​ | — | ​ | — | ​ | 3,068 | ​ | 943,237
Vehicles | ​ | 5,261,979 | ​ | 263,773 | ​ | — | ​ | (59,744) | ​ | 2,180 | ​ | 5,468,188
Equipment and computer software | ​ | 925,349 | ​ | 72,436 | ​ | 12,469 | ​ | (61,603) | ​ | 3,614 | ​ | 952,265
Fixtures and fittings | ​ | 7,606,389 | ​ | 47,224 | ​ | 5,379 | ​ | — | ​ | 1,482 | ​ | 7,660,474
Machinery and equipment |  | 13,017,830 | ​ | 1,547,046 |  | 7,047,496 |  | (26,958) |  | 2,243 |  | 21,587,657
Land and buildings |  | 40,659,129 | ​ | — |  | 4,750,136 |  | — |  | 23,936 |  | 45,433,201
Buildings in progress |  | 3,142,774 | ​ | 5,297,301 |  | 1,285,092 |  | — |  | 61,249 |  | 9,786,416
Total |  | 71,521,454 | ​ | 7,259,945 |  | 13,100,572 |  | (148,305) |  | 97,772 |  | 91,831,438
​ 2. Accumulated depreciation as of March 31, 2023 is as follows ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Depreciation
​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | as of the | ​ | ​ | ​ | ​ | ​ | Foreign | ​ | Accumulated
​ | ​ | beginning of | ​ | ​ | ​ | ​ | ​ | currency | ​ | as of the end
Class |  | the period |  | Disposals |  | Of the period |  | translation |  | of the period
Office equipment | ​ | 638,466 | ​ | — | ​ | 48,541 | ​ | 693 | ​ | 687,700
Vehicles | ​ | 2,596,905 | ​ | (59,744) | ​ | 717,554 | ​ | 1,990 | ​ | 3,256,705
Equipment and computer software | ​ | 693,673 | ​ | (44,309) | ​ | 107,642 | ​ | 2,313 | ​ | 759,319
Fixtures and fittings | ​ | 4,059,470 | ​ | — | ​ | 553,608 | ​ | 711 | ​ | 4,613,789
Machinery and equipment |  | 7,205,870 |  | (5,389) |  | 2,091,363 |  | 7,407 |  | 9,299,251
Land and buildings |  | 6,418,745 |  | — |  | 682,348 |  | 317 |  | 7,101,410
Total |  | 21,613,129 |  | (109,442) |  | 4,201,056 |  | 13,431 |  | 25,718,174
​ 3. Gross carrying amount as of March 31, 2022, is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross carrying amount
​ | ​ | As of the | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Foreign | ​ | ​ | ​ | As of the
​ | ​ | beginning | ​ | ​ | ​ | ​ | ​ | ​ | ​ | currency | ​ | ​ | ​ | end of the
Class |  | of the period |  | Additions |  | Transfers | ​ | Disposals |  | translation |  | Revaluation |  | period
Office equipment | ​ | 762,825 | ​ | 19,045 | ​ | (51,534) | ​ | — | ​ | 128,971 | ​ | — | ​ | 859,307
Vehicles | ​ | 3,512,217 | ​ | 1,020,248 | ​ | 51,534 | ​ | (230,341) | ​ | 455,670 | ​ | — | ​ | 4,809,328
Equipment and computer software | ​ | 592,126 | ​ | 186,095 | ​ | — | ​ | (57,164) | ​ | 116,075 | ​ | — | ​ | 837,132
Fixtures and fittings | ​ | 5,637,943 | ​ | — | ​ | 382,440 | ​ | (14) | ​ | 1,306,872 | ​ | — | ​ | 7,327,241
Machinery and equipment |  | 9,987,811 | ​ | 441,711 |  | 73,892 |  | (44,536) |  | 1,918,542 |  | — |  | 12,377,420
Land and buildings |  | 41,486,215 | ​ | — |  | 181,035 |  | — |  | 7,686,420 |  | (7,498,077) |  | 41,855,593
Buildings in progress |  | 1,995,265 | ​ | 1,288,635 |  | (637,367) |  | (136,755) |  | 458,659 |  | — |  | 2,968,437
Total |  | 63,974,402 | ​ | 2,955,734 |  | — |  | (468,810) |  | 12,071,209 |  | (7,498,077) |  | 71,034,458
​ 4. Accumulated depreciation as of March 31, 2022, is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Depreciation
​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | as of the | ​ | ​ | ​ | ​ | ​ | Foreign | ​ | ​ | ​ | Accumulated
​ | ​ | beginning of | ​ | ​ | ​ | Of the | ​ | currency | ​ | ​ | ​ | as of the end
Class |  | the period |  | Disposals |  | period |  | translation |  | Revaluation |  | of period
Office equipment | ​ | 473,905 | ​ | — | ​ | 38,156 | ​ | 93,690 | ​ | — | ​ | 605,751
Vehicles | ​ | 1,676,583 | ​ | (209,482) | ​ | 688,439 | ​ | 186,332 | ​ | — | ​ | 2,341,872
Equipment and computer software | ​ | 525,021 | ​ | (56,829) | ​ | 92,153 | ​ | 91,175 | ​ | — | ​ | 651,520
Fixtures and fittings |  | 2,670,512 | ​ | — | ​ | 525,542 | ​ | 541,743 | ​ | — | ​ | 3,737,797
Machinery and equipment |  | 4,862,083 |  | (4,825) |  | 827,641 |  | 978,920 |  | — |  | 6,663,819
Land and buildings |  | 5,811,702 |  | — |  | 510,892 |  | 1,185,124 |  | (1,130,661) |  | 6,377,057
Total |  | 16,019,806 |  | (271,136) |  | 2,682,823 |  | 3,076,984 |  | (1,130,661) |  | 20,377,816
​ The depreciation charge is included in Notes 8.3 and 8.4. 7.8. Intangible assets Intangible assets as of March 31, 2023 and June 30, 2022 included the following: ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 06/30/2022
Gross carrying amount |  | 199,774,721 |  | 94,229,557
Accumulated amortization |  | (25,486,426) |  | (17,524,688)
Net carrying amount |  | 174,288,295 |  | 76,704,869
​ Net carrying amount of each class of intangible assets is as follows: ​
​ | ​ | ​ | ​ | ​
​ | ​ | Net carrying | ​ | Net carrying
​ | ​ | amount | ​ | amount
Class |  | 03/31/2023 |  | 06/30/2022
Seed and integrated products |  | ​ | ​ | ​
HB4 soy and breeding program |  | 31,032,302 |  | 29,802,534
Integrated seed products |  | 3,133,465 |  | 3,137,158
Crop nutrition |  | ​ | ​ | ​
Microbiological products |  | 48,170,016 |  | 5,792,348
Other intangible assets |  | ​ | ​ | ​
Trademarks and patents |  | 63,681,707 |  | 8,267,041
Software |  | 1,316,375 |  | 2,167,985
Customer loyalty |  | 21,954,430 |  | 22,537,803
RG/RS/OX Wheat | ​ | 5,000,000 | ​ | 5,000,000
Total |  | 174,288,295 |  | 76,704,869
​ 1. Gross carrying amount as of March 31, 2023 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross carrying amount
​ | ​ | As of the | ​ | ​ | ​ | Additions from | ​ | Foreign | ​ | As of the
​ | ​ | beginning of | ​ | ​ | ​ | business | ​ | currency | ​ | end of the
Class |  | the period |  | Additions |  | combination |  | translation |  | period
Seed and integrated products | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
HB4 soy and breeding program | ​ | 31,371,088 | ​ | 2,499,931 | ​ | — | ​ | — | ​ | 33,871,019
Integrated seed products | ​ | 3,181,155 | ​ | — | ​ | — | ​ | 32,667 | ​ | 3,213,822
Crop nutrition | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Microbiological products |  | 8,855,421 |  | 5,979,853 | ​ | 39,613,280 | ​ | 3,064 |  | 54,451,618
Other intangible assets |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Trademarks and patents |  | 12,183,045 |  | 61,803 | ​ | 55,420,441 | ​ | — |  | 67,665,289
Software |  | 5,176,373 |  | 136,400 | ​ | — | ​ | 12,488 |  | 5,325,261
Customer loyalty |  | 28,462,475 |  | — | ​ | 1,785,237 | ​ | — |  | 30,247,712
RG/RS/OX Wheat | ​ | 5,000,000 | ​ | — | ​ | — | ​ | — | ​ | 5,000,000
Total |  | 94,229,557 |  | 8,677,987 | ​ | 96,818,958 | ​ | 48,219 |  | 199,774,721
​ 2. Accumulated amortization as of March 31, 2023 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Amortization
​ | ​ | Accumulated | ​ | ​ | ​ | Foreign | ​ | Accumulated as
​ | ​ | as of beginning | ​ | ​ | ​ | currency | ​ | of the end of the
Class |  | of the period |  | Of the period |  | translation |  | period
Seed and integrated products | ​ |  | ​ |  | ​ |  | ​ |
HB4 soy and breeding program | ​ | 1,568,554 | ​ | 1,270,163 | ​ | — | ​ | 2,838,717
Integrated seed products | ​ | 43,997 | ​ | 34,439 | ​ | 1,921 | ​ | 80,357
Crop nutrition | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Microbiological products | ​ | 3,063,073 | ​ | 3,218,529 | ​ | — | ​ | 6,281,602
Other intangible assets | ​ |  | ​ | ​ | ​ | ​ | ​ | ​
Trademarks and patents | ​ | 3,916,004 | ​ | 67,578 | ​ | — | ​ | 3,983,582
Software |  | 3,008,388 |  | 999,286 | ​ | 1,212 |  | 4,008,886
Customer loyalty |  | 5,924,672 |  | 2,368,610 | ​ | — |  | 8,293,282
Total |  | 17,524,688 |  | 7,958,605 | ​ | 3,133 |  | 25,486,426
​ 3. Gross carrying amount as of March 31, 2022 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Gross carrying amount
​ | ​ | As of the | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | beginning | ​ | ​ | ​ | Transfers / | ​ | Foreign currency | ​ | As of the end of
Class |  | of the period |  | Additions | ​ | Disposals |  | translation |  | the period
Seed and integrated products |  | ​ |  |  | ​ | ​ | ​ |  |  |
HB4 soy and breeding program |  | 27,611,142 | ​ | 2,810,616 | ​ | — | ​ | — | ​ | 30,421,758
Integrated seed products | ​ | 2,558,220 | ​ | — | ​ | — | ​ | 501,418 | ​ | 3,059,638
Crop nutrition |  | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​
Microbiological products |  | 6,037,680 | ​ | 789,171 | ​ | — | ​ | 1,143,103 | ​ | 7,969,954
Other intangible assets |  | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​
Trademarks and patents |  | 9,824,171 |  | — | ​ | — | ​ | 1,912,757 |  | 11,736,928
Software |  | 3,784,593 |  | 455,221 | ​ | — | ​ | 844,491 |  | 5,084,305
Customer loyalty |  | 23,203,397 | ​ | — | ​ | — | ​ | 4,264,466 | ​ | 27,467,863
RG/RS/OX Wheat | ​ | 5,000,000 | ​ | — | ​ | — | ​ | — | ​ | 5,000,000
Total |  | 78,019,203 |  | 4,055,008 | ​ | — | ​ | 8,666,235 |  | 90,740,446
​ 4. Accumulated amortization as of March 31, 2022 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Amortization
​ | ​ | Accumulated as | ​ |  | ​ | ​ | ​ | Foreign | ​ | Accumulated
​ | ​ | of beginning of | ​ | ​ | ​ | Transfers / | ​ | currency | ​ | as of the end
Class |  | the period |  | Of the period |  | Disposals |  | translation |  | of the period
Crop nutrition |  | ​ |  |  | ​ | ​ |  |  |  |
Microbiological products |  | 2,041,023 | ​ | 390,342 | ​ | — | ​ | 418,946 | ​ | 2,850,311
Other intangible assets |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |
Trademarks and patents |  | 2,900,915 | ​ | 590,871 | ​ | — | ​ | 593,254 | ​ | 4,085,040
Software |  | 1,935,552 |  | 337,807 | ​ | — | ​ | 394,185 |  | 2,667,544
Customer loyalty |  | 3,799,351 |  | 852,409 | ​ | — | ​ | 770,884 |  | 5,422,644
Total |  | 10,676,841 |  | 2,171,429 | ​ | — | ​ | 2,177,269 |  | 15,025,539
​ The amortization charge is included in Notes 8.3 and 8.4. 7.9. Goodwill Carrying amount of goodwill as of March 31, 2023 and June 30, 2022 is as follows: ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 06/30/2022
​ | ​ | ​ | ​ | ​
Rizobacter Argentina S.A. |  | 28,080,271 |  | 28,080,271
Bioceres Crops S.A. | ​ | 7,523,324 | ​ | 7,523,324
Pro farm Group, Inc. |  | 86,458,802 |  | —
Insumos Agroquímicos S.A. | ​ | 470,090 | ​ | 470,090
​ |  | 122,532,487 |  | 36,073,685
​ There were no indicators of goodwill impairment. ​ 7.10. Trade and other payables ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 06/30/2022
​ | ​ | ​ | ​ | ​
Trade creditors |  | 107,796,722 |  | 94,653,017
Shareholders and other related parties (Note 16) |  | 10,300 |  | 44,579
Trade creditors - Parent company (Note 16) |  | 312,804 |  | 670,730
Trade creditors - Joint ventures and associates (Note 16) |  | 37,118,704 |  | 29,082,325
Taxes |  | 2,875,736 |  | 1,265,771
Miscellaneous |  | 1,736,877 |  | 133,198
​ |  | 149,851,143 |  | 125,849,620
​ | ​ | ​ | ​ | ​
Non-current |  | ​ |  |
Trade creditors | ​ | 716,864 | ​ | —
​ |  | 716,864 |  | —
​ 7.11. Borrowing ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 06/30/2022
Current | ​ | ​ | ​ | ​
Bank borrowings |  | 59,136,406 |  | 48,305,535
Corporate bonds |  | 37,965,183 |  | 12,845,934
Trust debt securities | ​ | 7,254,915 | ​ | 6,492,733
Net loans payables- Parents companies and related parties to Parent (Note 16) |  | 3,535,306 |  | 3,657,266
​ |  | 107,891,810 |  | 71,301,468
Non-current |  | ​ |  | ​
Bank borrowings |  | 15,003,892 |  | 9,912,901
Corporate bonds |  | 50,055,578 |  | 61,264,268
Net loans payables- Parent companies and related parties to Parent (Note 16) |  | 3,000,000 |  | 3,000,000
​ | ​ | 68,059,470 | ​ | 74,177,169
​ On February 8, 2023 we have completed a US$26.5 million public offering of Series VIII corporate bonds in the Argentine market. The bonds were issued in two tranches: (i) Class A: US$21.5 million 1.5% p.a. bonds due February 2025; and (ii) Class B: US$5.0 million 3.98% p.a. bonds due February 2026. Principal due in respect of the Class A bonds is due on August 10, 2024 (25)% and February 10, 2025 (75)%. Principal due in respect of the Class B bonds is due on August 10, 2025 (25)% and February 10, 2026 (75)%. The carrying value of some borrowings as of March 31, 2023 measured at amortized cost differs from the fair value of these borrowings. The following measures of fair values are based on discounted cash flows (Level 2), due to the use of unobservable inputs, including own credit risk. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 03/31/2023 | ​ | 06/30/2022
​ | ​ | Amortized cost | ​ | Fair value | ​ | Amortized cost | ​ | Fair value
Current | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Bank borrowings |  | 59,136,406 |  | 58,601,927 |  | 48,305,535 |  | 46,589,131
Corporate Bonds |  | 37,965,183 |  | 36,917,341 |  | 12,845,934 |  | 12,467,941
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Non-current |  | ​ |  | ​ |  | ​ |  | ​
Bank borrowings |  | 15,003,892 |  | 14,632,021 |  | 9,912,901 |  | 9,344,755
Corporate Bonds |  | 50,055,578 |  | 47,428,892 |  | 61,264,268 |  | 56,550,746
​ 7.12. Secured Notes Secured Guaranteed Notes On August 5, 2022 the 25% of the outstanding capital of the convertible note that we had issued in 2020 and which the 75% was already converted into shares on March 16, 2022, were converted into 1.5 million shares. Bioceres has repurchased such shares for $24 million issuing the “The Secured Guaranteed Notes”. The Secured Guaranteed Notes due 2026 mature 48 months after the issue date and bear interest at 9.0% from the issue date through 24 months after the issue date, 13.0% from 25 through 36 months after the issue date and 14.0% from 37 through 48 months after the issue date. Interest is payable semi-annually. The Secured Guaranteed Notes due 2026 have no conversion rights into our ordinary shares. The carrying value of the Secured Guaranteed Notes as of March 31, 2023 measured at amortized cost does not differ significantly from their fair value. Secured Convertible Guaranteed Notes On August 8, 2022, we issued the Secured Guaranteed Convertible Notes for a total principal amount of $55 million. The notes have a 4- year maturity and accrue interest at an annual interest rate of 9%, of which 5% is payable in cash and 4% in-kind. At any time up to maturity the note holders might opt to convert the outstanding principal amount into common shares of Bioceres at a strike price of $18 per share. The Company can repurchase the notes voluntarily 30 months after the issue date. At inception, the fair value of the liability component of the Secured Convertible Guaranteed Notes was measured using a discount rate of 13.57%. The carrying value of Secured Convertible Guaranteed Notes as of March 31, 2023 measured at amortized cost does not differ significantly from their fair value. Under the terms of the Secured Convertible Guaranteed Notes, the Group is in compliance with covenants. The Secured Guaranteed Notes and the Secured Convertibles Guaranteed Notes are secured by substantially all of the assets located in the United States of Pro Farm Group, Inc. and its U.S. subsidiaries and are guaranteed by BCS Holding Inc., Bioceres Crops do Brasil Ltda., Bioceres Crops S.A., Bioceres Semillas S.A.U., Verdeca LLC, Rasa Holding LLC, Rizobacter Argentina S.A., Rizobacter del Paraguay S.A., Rizobacter do Brasil Ltda., Rizobacter South Africa, Rizobacter Uruguay, Rizobacter USA, LLC, Pro Farm Group, Inc., Pro Farm Michigan Manufacturing LLC, Pro Farm, Inc., Pro Farm Technologies Comércio de Insumo Agrícolas do Brasil Ltda., Glinatur S.A. and Pro Farm OU. 7.13. Employee benefits and social security ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 06/30/2022
Current | ​ | ​ | ​ | ​
Salaries, accrued incentives, vacations and social security |  | 7,882,977 |  | 7,337,774
Key management personnel (Note 17) | ​ | 75,783 | ​ | 281,347
​ | ​ | 7,958,760 | ​ | 7,619,121
​ 7.14. Deferred revenue and advances from customers ​
​ | ​ | ​ | ​ | ​
​ |  | 03/31/2023 |  | 06/30/2022
Current |  |  |  |
Advances from customers |  | 14,402,891 |  | 5,895,313
Deferred Revenue (Note 6) |  | 17,096,542 |  | —
​ |  | 31,499,433 |  | 5,895,313
​

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