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Information about Components of Equity | 12 Months Ended
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Jun. 30, 2025
Information about Components of Equity [Abstract] |
INFORMATION ABOUT COMPONENTS OF EQUITY |
| 11. | INFORMATION ABOUT COMPONENTS OF EQUITY
Capital issued As described in Note 1 – The Group’s business reorganization and general information – “The Bioceres Group Business Combination Agreement” and in note 6 – Acquisitions and other significant transactions – “Bioceres Group, Nutrecon, Gentle Tech and Moolec Science business combination”, the Company completed a reverse acquisition on June 16, 2025, whereby Moolec Science SA (“the Legal Acquirer”) legally acquired Bioceres Group, Nutrecon and Gentle Tech (“the Legal Acquirees”). For accounting purposes, however, Bioceres Group was identified as the accounting acquirer in accordance with IFRS 3 Business Combinations. As a result, the consolidated financial statements represent a continuation of the financial statements of the accounting acquirer, except for the capital structure, which is that of the legal acquirer. Following the reverse acquisition, Share Capital reflects the share capital of Moolec Science SA, including the shares issued to the former shareholders of the accounting acquirer as consideration for the transaction. The number of shares issued as of June 30, 2025, 2024 and 2023 is the following:
Year ended |  | Class |  | Number of Shares |  |  | Nominal Value |  |  | Subscribed capital |
06/30/2023 |  | Ordinary |  |  | 5,301,700 |  |  | $ | 0.10 |  |  |  | 5,301,700 |  |  | $ | 530,170 |
06/30/2024 |  | Ordinary |  |  | 5,983,687 |  |  | $ | 0.10 |  |  |  | 5,983,687 |  |  | $ | 598,369 |
06/30/2025 |  | Ordinary |  |  | 10,891,761 |  |  | $ | 0.10 |  |  |  | 10,891,761 |  |  | $ | 1,089,176 |
Holders of the ordinary shares are entitled to one vote for each ordinary share. Reserves Foreign currency translation reserve The translation reserve comprises all foreign currency differences arising from the translation of the financial statements of foreign operations. Revaluation of PP&E and effect of tax rate change The revaluation reserve relates to the revaluation of Land and buildings, prior to the BIOX deconsolidation, as mentioned in note 4.8 – Property, plant and equipment, net of income tax effect. Own shares held The reserve of the Company´s own shares held comprises the cost of the Company’s shares held by the Group. At June 30, 2025, the Group held 80,370 of the Company’s shares. (2024: 60,083). Share premium Share premium represents the excess of the consideration received over the par value of shares issued, net of directly attributable transaction costs, and is presented within equity in accordance with IAS 32. Non-controlling interests The subsidiaries whose non-controlling interest is significant as of June 30, 2025 and 2024 are:
Name |  | 06/30/2025 |  |  | 06/30/2024 |
Bioceres S.A. |  |  | 10.07 | % |  |  | 26.53 | %
Bioceres Crop Solutions (*) |  |  | - |  |  |  | 72.67 | %
Below is a detail of the summarized financial information of Bioceres S.A., prepared in accordance with IFRS, and modified due to fair value adjustments at the acquisition date and differences in accounting policies. The information is presented prior to eliminations between that subsidiary and other Group companies.
| (*) | Bioceres Crop Solutions ceased to be a subsidiary in June 24, 2025.
Bioceres S.A. Summary financial statements:
|  | 06/30/2025 |  |  | 06/30/2024 |
Current assets |  |  | 19,390,689 |  |  |  | 37,499,373 |
Non-current assets |  |  | (12,909,646 | ) |  |  | 78,742,912 |
Total assets |  |  | 6,481,043 |  |  |  | 116,242,285 |
Current liabilities |  |  | 97,284,715 |  |  |  | 47,526,407 |
Non-current liabilities |  |  | 238,458 |  |  |  | 14,689,742 |
Total liabilities |  |  | 97,523,173 |  |  |  | 62,216,149 |
Total equity |  |  | (91,042,130 | ) |  |  | 54,026,136 |
Total liabilities and equity |  |  | 6,481,043 |  |  |  | 116,242,285 |
Summary statements of comprehensive income or loss
|  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2023 |
Revenues |  |  | 780,952 |  |  |  | 1,422,707 |  |  |  | 1,074,655 |
Government grants |  |  | 3,412 |  |  |  | 197,519 |  |  |  | 49,185 |
Gross margin |  |  | 784,364 |  |  |  | 1,620,226 |  |  |  | 1,123,840 |
Research and development expenses |  |  | (223,688 | ) |  |  | (239,446 | ) |  |  | (175,737 | )
Selling, general and administrative expenses |  |  | (2,275,441 | ) |  |  | (3,248,643 | ) |  |  | (3,287,433 | )
Share of profit or loss of subsidiaries |  |  | (33,367,101 | ) |  |  | (3,285,724 | ) |  |  | 5,287,879 |
Share of profit or loss of joint ventures and associates |  |  | (285 | ) |  |  | (2,592 | ) |  |  | (3,917 | )
Other income / (loss), net |  |  | (56,484,792 | ) |  |  | 11,126 |  |  |  | 249,372 |
Operating loss |  |  | (91,566,943 | ) |  |  | (5,145,053 | ) |  |  | 3,194,004 |
Financial results |  |  | 2,891,781 |  |  |  | (1,128,752 | ) |  |  | (4,327,324 | )
Loss before taxes |  |  | (88,675,162 | ) |  |  | (6,273,805 | ) |  |  | (1,133,320 | )
Income tax (expense) / benefit |  |  | (1,653,797 | ) |  |  | 471,416 |  |  |  | (463,175 | )
Result for the year |  |  | (90,328,959 | ) |  |  | (5,802,389 | ) |  |  | (1,596,495 | )
Revaluation of property, plant and equipment, net of tax |  |  |  |  |  |  |  |  |  |  | (434,390 | )
Foreign exchange differences on translation of foreign operations |  |  | (5,467,311 | ) |  |  | (3,865,328 | ) |  |  | (5,182,181 | )
Total comprehensive result |  |  | (95,796,270 | ) |  |  | (9,667,717 | ) |  |  | (7,213,066 | )
Bioceres Crop Solutions Summary financial statements:
|  | 06/30/2025 |  |  | 06/30/2024 |
Current assets |  |  | - |  |  |  | 408,668,037 |
Non-current assets |  |  | - |  |  |  | 441,960,310 |
Total assets |  |  | - |  |  |  | 850,628,347 |
Current liabilities |  |  | - |  |  |  | 329,505,846 |
Non-current liabilities |  |  | - |  |  |  | 171,558,140 |
Total liabilities |  |  | - |  |  |  | 501,063,986 |
Total equity |  |  | - |  |  |  | 349,564,361 |
Total liabilities and equity |  |  | - |  |  |  | 850,628,347 |
Summary statements of comprehensive income or loss
|  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2024 |
Revenues |  |  | 333,343,987 |  |  |  | 464,828,548 |  |  |  | 419,446,439 |
Initial recognition and changes in the fair value of biological assets at the point of harvest |  |  | 1,764,863 |  |  |  | (45,746 | ) |  |  | 610,554 |
Cost of sales |  |  | (203,424,872 | ) |  |  | (278,221,812 | ) |  |  | (235,457,053 | )
Changes in the net realizable value of agricultural products after harvest |  |  | (1,541,204 | ) |  |  | (2,385,069 | ) |  |  | (4,351,433 | )
Research and development expenses |  |  | (14,914,822 | ) |  |  | (17,183,041 | ) |  |  | (15,345,315 | )
Selling, general and administrative expenses |  |  | (123,113,572 | ) |  |  | (123,690,910 | ) |  |  | (113,002,747 | )
Share of profit or loss of joint ventures and associates |  |  | (1,126,312 | ) |  |  | 4,049,508 |  |  |  | 1,198,628 |
Other income or expenses, net |  |  | 6,775,970 |  |  |  | (1,498,555 | ) |  |  | 1,084,892 |
Operating (loss) / profit |  |  | (2,235,962 | ) |  |  | 45,852,923 |  |  |  | 54,183,965 |
Financial results |  |  | (55,335,675 | ) |  |  | (34,785,325 | ) |  |  | (35,078,018 | )
(Loss) / profit before taxes |  |  | (57,571,637 | ) |  |  | 11,067,598 |  |  |  | 19,105,947 |
Income tax |  |  | (1,273,616 | ) |  |  | (3,778,615 | ) |  |  | 1,068,652 |
Result for the year |  |  | (58,845,253 | ) |  |  | 7,288,983 |  |  |  | 20,174,599 |
Foreign exchange differences on translation of foreign operations |  |  | (714,251 | ) |  |  | (787,354 | ) |  |  | 631,500 |
Revaluation of property, plant and equipment, net of tax |  |  | - |  |  |  | - |  |  |  | (1,467,349 | )
Total comprehensive result |  |  | (59,559,504 | ) |  |  | 6,501,629 |  |  |  | 19,338,750 |

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