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Earning Per Share | 12 Months Ended
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Jun. 30, 2025
Earning Per Share [Abstract] |
EARNING PER SHARE | 10. EARNING PER SHARE Basic and diluted EPS for the current period is based on the profit or loss of the accounting acquirer and the weighted average number of ordinary shares of the legal acquirer outstanding during the period (net of treasury shares). Comparative EPS has been retrospectively restated to reflect exchange ratio of the Business Combination Agreement and the Reverse Stock Split ratio. As part of the consideration transferred in the reverse acquisition stated in Note 1 - The Group’s business reorganization and general information – “The Bioceres Group Business Combination Agreement”, the Company committed to issue the Holdback additional ordinary shares twelve months after the acquisition date. As this obligation is unconditional and forms part of the purchase consideration under IFRS 3, such shares are included in basic and diluted EPS from the acquisition date and retrospectively for all comparative periods, in accordance with IAS 33. The deferred issuance date does not affect their inclusion in the earnings per share calculation. The Group’s basic and diluted loss per ordinary share are the same because the Group has generated net loss to ordinary shareholders.
|  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2023 |
Numerator |  |  |  |  |  |  |  |  |
Loss/Profit for the year (basic EPS) |  |  | (111,460,708 | ) |  |  | (32,685,398 | ) |  |  | 40,435,923 |
Loss/Profit for the year (diluted EPS) |  |  | (111,460,708 | ) |  |  | (32,685,398 | ) |  |  | 40,435,923 |
Denominator |  |  |  |  |  |  |  |  |  |  |  |
Number of shares (basic EPS) |  |  | 6,462,960 |  |  |  | 5,821,519 |  |  |  | 4,593,222 |
Number of shares (diluted EPS) |  |  | 6,462,960 |  |  |  | 5,821,519 |  |  |  | 4,593,222 |
Basic (loss)/profit attributable to ordinary equity holders of the parent |  | $ | (17.2461 | ) |  | $ | (5.6146 | ) |  | $ | 8.8034 |
Diluted (loss)/profit attributable to ordinary equity holders of the parent |  | $ | (17.2461 | ) |  | $ | (5.6146 | ) |  | $ | 8.8034 |

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS33_g70-73A_TI -URIDate 2025-03-27 + Details
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