XML 39 R30.htm IDEA: XBRL DOCUMENT
v3.23.1

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Tables) | 9 Months Ended
--- | ---
Mar. 31, 2023
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION |
Schedule of 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
​
Schedule of other financial assets | ​
​ | ​ | ​ | ​ | ​
​ |  | 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
​
Schedule of 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
​
Schedule of 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
​
Schedule of 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
​
Schedule of 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
​
Schedule of property plant and equipment | ​
​ | ​ | ​ | ​ | ​
​ |  | 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
​
Schedule of net carrying amount | ​
​ | ​ | ​ | ​ | ​
​ | ​ | 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
​
Schedule of gross carrying amount | 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
​ 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
​
Schedule of accumulated depreciation | 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
​ 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
​
Schedule of intangible assets | ​
​ | ​ | ​ | ​ | ​
​ |  | 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
​
Schedule of net carrying amount of intangibles | ​
​ | ​ | ​ | ​ | ​
​ | ​ | 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
​
Schedule of gross carrying amounts of intangibles | 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
​ 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
​
Schedule of accumulated amortization of intangibles | 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
​ 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
​
Schedule of carrying amount of goodwill | ​
​ | ​ | ​ | ​ | ​
​ |  | 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
​
Schedule of trade and other payable | ​
​ | ​ | ​ | ​ | ​
​ |  | 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 |  | —
​
Schedule of borrowings | ​
​ | ​ | ​ | ​ | ​
​ |  | 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
​
Schedule of carrying value of borrowings | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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
​
Schedule of 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
​
Schedule of 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

X
- Definition n/a + References No definition available. + Details
Name: | biox_ComponentsOfConsolidatedStatementsOfFinancialPositionAbstract
Namespace Prefix: | biox_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition he disclosure of detailed information about accumulated amortization of intangible assets. + References No definition available. + Details
Name: | biox_DisclosureOfAccumulatedAmortizationOfIntangibleAssets.TextBlock
Namespace Prefix: | biox_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tabular disclosure of salaries and social security payables. + References No definition available. + Details
Name: | biox_DisclosureOfBenefitsAndSocialSecurityPayablesTableTextBlock
Namespace Prefix: | biox_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about carrying value of borrowings. + References No definition available. + Details
Name: | biox_DisclosureOfCarryingValueOfBorrowingsExplanatory
Namespace Prefix: | biox_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of depreciation. + References No definition available. + Details
Name: | biox_DisclosureOfDepreciationExpenseTextBlock
Namespace Prefix: | biox_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about gross carrying amount of intangible assets. + References No definition available. + Details
Name: | biox_DisclosureOfGrossCarryingAmountOfIntangibleAssetsTextBlock
Namespace Prefix: | biox_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of gross carrying amount of each asset class. + References No definition available. + Details
Name: | biox_DisclosureOfGrossCarryingAmountTextBlock
Namespace Prefix: | biox_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about other intangible assets. + References No definition available. + Details
Name: | biox_DisclosureOfNetCarryingAmountOfOtherIntangibleAssetsTextBlock
Namespace Prefix: | biox_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of net carrying amount of each asset class. + References No definition available. + Details
Name: | biox_DisclosureOfNetCarryingAmountTextBlock
Namespace Prefix: | biox_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of other financial assets. + References No definition available. + Details
Name: | biox_DisclosureOfOtherFinancialAssetsExplanatory
Namespace Prefix: | biox_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about other receivables. + References No definition available. + Details
Name: | biox_DisclosureOfOtherReceivablesTableTextBlock
Namespace Prefix: | biox_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Definition: Tabular disclosure of components of trade and other payables. + References No definition available. + Details
Name: | biox_DisclosureOfTradeAndOtherPayablesComponentsTableTextBlock
Namespace Prefix: | biox_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tabular disclosure of current and non-current trade receivables. + References No definition available. + Details
Name: | biox_DisclosureOfTradeReceivablesTableTextBlock
Namespace Prefix: | biox_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. + References No definition available. + Details
Name: | biox_IfrsScheduleOfInventoryCurrentTableTextBlock
Namespace Prefix: | biox_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_7&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 119 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_119&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfPerformanceObligationsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 41 -IssueDate 2022-03-24 -Paragraph 50 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2022-en-r&anchor=para_50&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph B67 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfReconciliationOfChangesInGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration