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Financial Instruments – Risk Management (Tables) | 12 Months Ended
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Jun. 30, 2025
FINANCIAL INSTRUMENTS - RISK MANAGEMENT |
Schedule of Liquidity Risk | The following table sets out the contractual maturities of financial liabilities:
As of June 30, 2025 |  | Up to 3 months |  |  | 3 to 12 months |  |  | Between one and three years |
Trade and other payables |  |  | 7,323,933 |  |  |  | - |  |  |  | - |
Borrowings |  |  | 227,154,007 |  |  |  | - |  |  |  | 1,348,173 |
Convertible notes |  |  | - |  |  |  | - |  |  |  | 18,260,456 |
Lease liability |  |  | 117,463 |  |  |  | - |  |  |  | - |
Total |  |  | 234,595,403 |  |  |  | - |  |  |  | 19,608,629 |
As of June 30, 2024 |  | Up to 3 months |  |  | 3 to 12 months |  |  | Between one and three years |
Trade and other payables |  |  | 107,801,065 |  |  |  | 61,136,471 |  |  |  | - |
Borrowings |  |  | 87,538,816 |  |  |  | 146,971,935 |  |  |  | 127,248,305 |
Consideration for acquisition of assets |  |  | - |  |  |  | 4,571,824 |  |  |  | 2,005,143 |
Convertible notes |  |  | - |  |  |  | - |  |  |  | 80,809,686 |
Lease liability |  |  | 738,561 |  |  |  | 2,384,217 |  |  |  | 8,161,359 |
Total |  |  | 196,078,442 |  |  |  | 215,064,447 |  |  |  | 218,224,493 |
Schedule of Other Foriegn Currencies with Variables Remaining Constant | The Company estimates that a devaluation or an appreciation of the Argentine peso against the U.S. dollar of 20% during the year ended June 30, 2025, would have resulted in the following results:
|  | Estimated |
Exchange rate variation |  | (-) 20% |  |  | (+) 20% |
Argentine peso amount expressed in US$ |  |  | (51,228,445 | ) |  |  | 51,228,445 |
Schedule of Financial Assets by Category | Financial assets by category
|  | Amortized cost |  |  | Mandatorily measured at fair value through profit or loss |
Financial asset |  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2025 |  |  | 06/30/2024 |
Cash and cash equivalents |  |  | 767,919 |  |  |  | 27,210,070 |  |  |  | - |  |  |  | 56,284,573 |
Other financial assets |  |  | 8,234,539 |  |  |  | - |  |  |  | 19,722 |  |  |  | 14,858,124 |
Trade receivables |  |  | 6,085,400 |  |  |  | 209,007,195 |  |  |  | - |  |  |  | - |
Other receivables (*) |  |  | 14,085,303 |  |  |  | 45,342,974 |  |  |  | - |  |  |  | - |
Total |  |  | 29,173,161 |  |  |  | 281,560,239 |  |  |  | 19,722 |  |  |  | 21,142,697 |
| (*) | Advances expenses and tax balances are not included.
Schedule of Financial Liabilities by Category | Financial liabilities by category
|  | Amortized cost |  |  | Mandatorily measured at fair value through profit or loss |
Financial liability |  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2025 |  |  | 06/30/2024 |
Trade and other payables |  |  | 7,323,933 |  |  |  | 156,947,744 |  |  |  | - |  |  |  | 11,989,792 |
Borrowings |  |  | 228,502,180 |  |  |  | 361,759,056 |  |  |  | - |  |  |  | - |
Consideration for acquisition of assets |  |  | - |  |  |  | 3,852,853 |  |  |  | - |  |  |  | 2,724,114 |
Convertible notes |  |  | 18,260,456 |  |  |  | 80,809,686 |  |  |  | - |  |  |  | - |
Lease liability |  |  | 117,463 |  |  |  | 11,284,137 |  |  |  | - |  |  |  | - |
Warrants |  |  | - |  |  |  | - |  |  |  | 1,211,093 |  |  |  | - |
Total |  |  | 254,204,032 |  |  |  | 614,653,476 |  |  |  | 1,211,093 |  |  |  | 14,713,906 |
Schedule of Fair Value by Hierarchy | Level 3 comprises financial instruments with inputs for estimating fair value that are not based on observable market data.
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Measurement at fair value at 06/30/2025 |  |  |  |  |  |  |  |  |
Financial assets at fair value |  |  |  |  |  |  |  |  |
Investments at fair value |  |  | 19,722 |  |  |  | - |  |  |  | - |
Financial liabilities valued at fair value |  |  |  |  |  |  |  |  |  |  |  |
Warrant liability |  |  | 181,093 |  |  |  | - |  |  |  | 1,030,000 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Measurement at fair value at 06/30/2024 |  |  |  |  |  |  |  |  |
Financial assets at fair value |  |  |  |  |  |  |  |  |
Mutual funds |  |  | 12,943,378 |  |  |  | - |  |  |  | - |
Moolec Science SA shares |  |  | 2,191,286 |  |  |  | - |  |  |  | - |
Investments at fair value |  |  | 2,311,604 |  |  |  | - |  |  |  | - |
US Treasury bills |  |  | 1,993,668 |  |  |  | - |  |  |  | - |
Other investments |  |  | 1,702,761 |  |  |  | - |  |  |  | - |
Financial liabilities valued at fair value |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | - |  |  |  | 11,989,792 |  |  |  | - |
Consideration for acquisition |  |  | 2,724,114 |  |  |  | - |  |  |  | - |
Currency Risk |
FINANCIAL INSTRUMENTS - RISK MANAGEMENT |
Schedule of Interest Rate Risk | The table below sets forth the net exposure to currency risk as of June 30, 2025:
Net foreign currency position |  | 06/30/2025 |
Amount expressed in US$ |  |  | (206,837,587 | )
Other currencies |  |  | (49,304,636 | )
Interest Rate Risk |
FINANCIAL INSTRUMENTS - RISK MANAGEMENT |
Schedule of Interest Rate Risk | The Group’s debt composition is set out below.
|  | 06/30/2025 |  |  | 06/30/2024 |
Carrying amount |  |  |  |  |  |
Fixed-rate instruments |  |  |  |  |  |
Current financial liabilities |  |  | 227,154,007 |  |  |  | 187,141,491 |
Non-current financial liabilities |  |  | 19,608,629 |  |  |  | 193,681,929 |
|  |  | 246,762,636 |  |  |  | 380,823,420 |
Variable-rate instruments |  |  |  |  |  |  |  |
Current financial liabilities |  |  | - |  |  |  | 47,369,260 |
Non-current financial liabilities |  |  | - |  |  |  | 14,376,062 |
|  |  | - |  |  |  | 61,745,322 |

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