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FINANCIAL INSTRUMENTS - RISK MANAGEMENT (Tables)

3 Months Ended

Sep. 30, 2025

FINANCIAL INSTRUMENTS - RISK MANAGEMENT

Schedule of financial assets by category

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	Mandatorily measured at fair
​	​	Amortized cost			​	value through profit or loss
Financial asset		09/30/2025		06/30/2025		09/30/2025		06/30/2025
Cash and cash equivalents		11,728,206		19,488,145		3,776,940		13,206,934
Other financial assets		52		58		1,107,281		2,040,038
Trade receivables		160,044,430		168,366,767		—		—
Other receivables (*)		24,973,136		23,975,920		—		—
Total		196,745,824		211,830,890		4,884,221		15,246,972

(*) Advances expenses and tax balances are not included.

Schedule financial liabilities by category

​

​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	Mandatorily measured at fair
​	​	Amortized cost			​	value through profit or loss
Financial liability		09/30/2025		06/30/2025		09/30/2025		06/30/2025
Trade and other payables		144,018,905		141,779,322		—		3,135,008
Borrowings		138,936,050	​	157,926,152		—		—
Secured notes	​	103,603,614	​	102,270,445	​	—	​	—
Lease liability	​	15,913,114	​	16,411,981	​	—	​	—
Consideration for acquisition		1,163,653		1,075,234		7,530		1,083,814
Total		403,635,336		419,463,134		7,530		4,218,822

Schedule of fair value by hierarchy

​

​	​	​	​	​	​	​
Measurement at fair value at 09/30/2025		Level 1		Level 2		Level 3
​	​	​	​	​	​	​
Financial assets at fair value	​	​	​	​	​	​
Moolec Science S.A. shares	​	151,972	​	—	​	—
Other investments	​	955,309	​	—	​	—
Financial liability at fair value		​		​		​
Consideration for acquisition	​	7,530	​	—	​	—
​	​	​	​	​	​	​
Measurement at fair value at 06/30/2025		Level 1		Level 2		Level 3
​	​	​	​	​	​	​
Financial assets at fair value	​	​	​	​	​	​
Mutual funds	​	144,606	​	—	​	—
Moolec Science S.A. shares	​	976,425	​	—	​	—
Other investments	​	919,007	​	—	​	—
Financial liability at fair value	​	​	​	​	​	​
Trade and other payables		—		3,135,008		—
Consideration for acquisition	​	1,083,814	​	—	​	—

Schedule of contractual maturities of financial liabilities

​

​	​	​	​	​	​	​
​		​		​		Between one
​	​	Up to 3	​	3 to 12	​	and three
As of September 30, 2025	​	months	​	months	​	periods
Trade and other payables		43,324,868		52,824,723		47,869,314
Borrowings		30,244,937		54,889,081		53,802,032
Convertible notes		103,603,614		—		—
Leasing liabilities		1,072,166		2,074,101		12,766,847
Consideration for acquisition		—		815,202		355,981
Total		178,245,585		110,603,107		114,794,174

​

​	​	​	​	​	​	​
​		​		​		Between one
​	​	Up to 3	​	3 to 12	​	and three
As of June 30, 2025	​	months	​	months	​	periods
Trade and other payables		35,989,362		60,443,242		48,481,726
Borrowings		78,084,912		41,643,214		38,198,026
Convertible notes		102,270,445		—		—
Leasing liabilities		1,010,540		5,873,502		9,527,939
Consideration for acquisition		—		1,761,274		397,774
Total		217,355,259		109,721,232		96,605,465

Schedule of net exposure

​

​	​	​
Net foreign currency position		09/30/2025
Amount expressed in US$		(18,505,060)

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The disclosure of the fair value of financial instruments. [Refer: Classes of financial instruments [domain]; At fair value [member]]

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