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v3.23.3

Related Parties | 12 Months Ended
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Jun. 30, 2023
Related Parties [Abstract] |
Related parties | Note 28. Related parties Balances and transactions between the Group entities, which are related parties, have been eliminated on consolidation and are not disclosed in this note. Transactions between the Group and its directors and/or executive board members and the Company and the Parent are disclosed below. Transactions with key management personnel Key management personnel compensation comprised: Other Related Party Transactions
In USD ($) |  | June 30, 2023 |  |  | June 30, 2022 |  |  | June 30, 2021 |  |  | December 31, 2020 |
Short-term employee benefits |  |  | 39,250 |  |  |  | 96,437 |  |  |  | 109,205 |  |  |  | 38,355 |
Share based payment |  |  | 904,861 |  |  |  | 838,576 |  |  |  | - |  |  |  | - |
Other Related Party Transactions
In USD ($) |  | Note |  | For the year ended June 30, 2023 |  |  | For the year ended June 30, 2022 |  |  | From the period of January 1, 2021 through June 30, 2021 |  |  | From the period of August 21, 2020 through December 31, 2020 |
Share based payment |  |  |  |  |  |  |  |  |  |  |  |  |  |
Key management |  |  |  |  | 904,861 |  |  |  | 838,576 |  |  |  | - |  |  |  | - |
CFO Shares Alloted |  | (vi) |  |  | 364,014 |  |  |  | - |  |  |  | - |  |  |  | - |
Issue of Additional Shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Issue of share capital |  |  |  |  | 15,000 |  |  |  | - |  |  |  | - |  |  |  | - |
Issue of share premium |  |  |  |  | 39,610,630 |  |  |  | - |  |  |  | - |  |  |  | - |
Parent of the Company – Bioceres Crop Solutions Corp |  |  |  |  | - |  |  |  | - |  |  |  | 3,000,000 |  |  |  | - |
Parent of the Company – Union Group Ventures |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,000,000 |
Parent of the Company – BG Farming Technologies |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,000,000 |
Company’s Cash Balance in Other’s Accounts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Parent of BF Farming Technologies – Bioceres S.A. |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 300,000 |
100% Subsidiary of Bioceres S.A. – Bioceres LLC |  |  |  |  | - |  |  |  | - |  |  |  | 500,000 |  |  |  | 300,000 |
Expenses Paid on Behalf of the Company |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Parent of BG Farming Technologies - Bioceres S.A. |  | (i) |  |  | - |  |  |  | 265,810 |  |  |  | 509,628 |  |  |  | 244,029 |
100% Subsidiary of Bioceres S.A. - Bioceres LLC |  | (i) |  |  | 238,121 |  |  |  | 156,760 |  |  |  | 453,282 |  |  |  | 56,863 |
Services Provided by Other Companies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
30% owned by Bioceres S.A. - INMET S.A.- Ingenieria Metabolica S.A |  | (ii) |  |  | 286 |  |  |  | 252 |  |  |  | 144,530 |  |  |  | 160,390 |
98.6% owned by Bioceres S.A. - INDEAR S.A.- Instituto de Agrobiotecnología Rosario |  | (iii) |  |  | 258,279 |  |  |  | 57,047 |  |  |  | 129,695 |  |  |  | 2,540 |
Owned by Bioceres S.A. - Agrality Inc. |  | (iv) |  |  | 5,000 |  |  |  | 85,435 |  |  |  | - |  |  |  | - |
Founded and operated by the Company’s CPO - Future Foods B.V. |  | (v) |  |  | 85,880 |  |  |  | 94,857 |  |  |  | 35,958 |  |  |  | 17,801 |
Moolec Science S.A. Shareholders |  | (vii) |  |  | 693,027 |  |  |  | - |  |  |  | - |  |  |  | - |
THEO I SCSp |  |  |  |  | - |  |  |  | 1,500,000 |  |  |  | - |  |  |  | - |
| (i) | Expenses paid by Bioceres LLC on behalf of the Company.
| (ii) | The Company entered into an agreement with INMET S.A.- Ingenieria Metabolica S,A through which it would receive research services in exchange for payment.
| (iii) | The Company entered into an agreement with INDEAR S.A.- Instituto de Agrobiotecnologia Rosario where it would receive research services in exchange for payment.
| (iv) | The Company entered into an agreement with Agrality Inc, for the provision of services.
| (v) | The Company entered into an agreement with Future Foods B.V. for the provision of services.
| (vi) | Shares issue related to share based payment already vested.
| (vii) | The Company entered into an agreement with shareholders which accrues an internal rate of return.
Other Related Party Balances
In USD ($) |  | Balance outstanding as of June 30, 2023 |  |  | Balance outstanding as of June 30, 2022 |
100% Subsidiary of Bioceres S.A. - Bioceres LLC |  |  | (623,629 | ) |  |  | (385,508 | )
Moolec S.A. Shareholders |  |  | 8,763,027 |  |  |  | - |
Union Group Ventures Limited |  |  | (677,000 | ) |  |  | - |
INDEAR S.A. |  |  | (72,494 | ) |  |  | - |
Future Foods B.V |  |  | (78,337 | ) |  |  | - |

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