XML 49 R20.htm IDEA: XBRL DOCUMENT
v3.25.4

Segment Information | 12 Months Ended
--- | ---
Jun. 30, 2025
Segment Information [Abstract] |
SEGMENT INFORMATION |
| 14. | SEGMENT INFORMATION
After the BIOX deconsolidation, that took place in June 24, 2025 the Group is organized under a single operating segment, which is “science-based food ingredients”. Operating segments are defined as components of an enterprise for which separate financial information is regularly evaluated by the chief operating decision maker, who in the Group’s case is the Executive Team, in deciding how to allocate resources and assess performance. The Executive Team is composed of the Chief Executive Officer (“CEO”), the Chief Financial Officer (“CFO”) and the Chief Technology Officer (“CTO”). Prior to the BIOX deconsolidation, the Executive Team evaluates the Group’s financial information and resources and assess the financial performance of these resources as follows: Seed and integrated products The seed and integrated products segment focuses mainly on the development and commercialization of seed technologies and products that increase yield per hectare, with a focus on the provision of seed technologies integrated with crop protection and crop nutrition products designed to control weeds, insects or diseases, to increase their quality characteristics, to improve nutritional value and other benefits. The segment focuses on the commercialization of integrated products that combine three complementary components biotechnological events, germplasm and seed treatments—in order to increase crop productivity and create value for customers. While each component can increase yield independently, through an integrated technology strategy the segment offers products that complement and integrate with each other to generate higher yields in crops. Currently the segment generates revenue from ordinary activities through the sale of seeds, integrated product packs, royalties and licenses charged to third parties, among others. Crop protection The crop protection segment mainly includes the development, production and marketing of high-tech adjuvants and a full range of pest control molecules and biocontrol products. Adjuvants are used in mixtures to facilitate the application and effectiveness of active ingredients, such as insecticides, leading to better performance, reduced usage rates and lower residue levels Insecticides and fungicides are applied to control pests and significantly reduce disease during the germination period. The segment currently generates revenue from ordinary activities through the sale of adjuvants, insecticides, fungicides, and baits, among others. Crop nutrition The crop nutrition segment focuses mainly on the development, production and commercialization of inoculants that allow the biological fixation of nitrogen in the crops, and of fertilizers including biofertilizers and microgranulated fertilizers that optimize the productivity and yield of the crops. Currently the segment generates income from ordinary activities through the sale of inoculants, bio-inductors, biological fertilizers and microgranulated fertilizers, among others. The measurement principles for the Group’s segment reporting structure are based on the IFRS principles adopted in the Consolidated financial statements. Revenue generated by products and services exchanged between segments and entities within the Group are calculated based on market prices. Emerging solutions The emerging solution segment is based on providing R&D services, biotechnology capabilities and specialised expertise to facilitate the integration of technologies and product development efforts within the Group, as well as R&D services to third parties. This segment includes revenue sources primarily related to agro-industrial biotechnology businesses, such as those generated by the production and commercialization of industrial enzymes and fermentation technology to convert sugars and oils into high-value molecules or compounds. The measurement principles for the Group’s segment reporting structure are based on the IFRS principles adopted in the Consolidated financial statements. Revenue generated by products and services exchanged between segments and entities within the Group are calculated based on market prices. The following tables present information with respect to the Group’s reporting segments:
Year ended June 30, 2025 |  | Seed and integrated products |  |  | Crop protection |  |  | Crop nutrition |  |  | Emerging solutions |  |  | Consolidated |
Revenues from contracts with customers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sale of goods and services |  |  | 60,535,026 |  |  |  | 181,908,584 |  |  |  | 76,054,689 |  |  |  | 267,261 |  |  |  | 318,765,560 |
Royalties |  |  | 1,414,864 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,414,864 |
Right of use licenses |  |  | - |  |  |  | - |  |  |  | 13,430,824 |  |  |  | - |  |  |  | 13,430,824 |
Others |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Initial recognition and changes in the fair value of biological assets at the point of harvest |  |  | 1,764,863 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,764,863 |
Government grants |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,412 |  |  |  | 3,412 |
Total revenues |  |  | 63,714,753 |  |  |  | 181,908,584 |  |  |  | 89,485,513 |  |  |  | 270,673 |  |  |  | 335,379,523 |
Cost of sales |  |  | (44,727,989 | ) |  |  | (111,888,640 | ) |  |  | (46,808,243 | ) |  |  | - |  |  |  | (203,424,872 | )
Gross profit per segment |  |  | 18,986,764 |  |  |  | 70,019,944 |  |  |  | 42,677,270 |  |  |  | 270,673 |  |  |  | 131,954,651 |
% Gross margin |  |  | 30 | % |  |  | 38 | % |  |  | 48 | % |  |  | 100 | % |  |  | 39 | %
Year ended June 30, 2024 |  | Seed and integrated products |  |  | Crop protection |  |  | Crop nutrition |  |  | Emerging solutions |  |  | Consolidated |
Revenues from contracts with customers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sale of goods and services |  |  | 94,457,404 |  |  |  | 223,538,317 |  |  |  | 125,558,380 |  |  |  | 1,547,782 |  |  |  | 445,101,883 |
Royalties |  |  | 986,602 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 986,602 |
Right of use licenses |  |  | 1,000,000 |  |  |  | - |  |  |  | 19,287,845 |  |  |  | - |  |  |  | 20,287,845 |
Others |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Initial recognition and changes in the fair value of biological assets at the point of harvest |  |  | (45,746 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (45,746 | )
Government grants |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 197,519 |  |  |  | 197,519 |
Total revenues |  |  | 96,398,260 |  |  |  | 223,538,317 |  |  |  | 144,846,225 |  |  |  | 1,745,301 |  |  |  | 466,528,103 |
Cost of sales |  |  | (66,306,974 | ) |  |  | (143,807,301 | ) |  |  | (68,107,537 | ) |  |  | (1,146,516 | ) |  |  | (279,368,328 | )
Gross profit per segment |  |  | 30,091,286 |  |  |  | 79,731,016 |  |  |  | 76,738,688 |  |  |  | 598,785 |  |  |  | 187,159,775 |
% Gross margin |  |  | 31 | % |  |  | 36 | % |  |  | 53 | % |  |  | 34 | % |  |  | 40 | %
Year ended June 30, 2023 |  | Seed and integrated products |  |  | Crop protection |  |  | Crop nutrition |  |  | Emerging solutions |  |  | Consolidated |
Revenues from contracts with customers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sale of goods and services |  |  | 55,360,397 |  |  |  | 205,685,451 |  |  |  | 157,153,024 |  |  |  | 1,420,990 |  |  |  | 419,619,862 |
Royalties |  |  | 1,247,567 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,247,567 |
Others |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Initial recognition and changes in the fair value of biological assets at the point of harvest |  |  | 319,428 |  |  |  | 153,460 |  |  |  | 137,666 |  |  |  | - |  |  |  | 610,554 |
Government grants |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 93,509 |  |  |  | 93,509 |
Total revenues |  |  | 56,927,392 |  |  |  | 205,838,911 |  |  |  | 157,290,690 |  |  |  | 1,514,499 |  |  |  | 421,571,492 |
Cost of sales |  |  | (31,012,687 | ) |  |  | (137,529,299 | ) |  |  | (66,915,067 | ) |  |  | (7,019 | ) |  |  | (235,464,072 | )
Gross profit per segment |  |  | 25,914,705 |  |  |  | 68,309,612 |  |  |  | 90,375,623 |  |  |  | 1,507,480 |  |  |  | 186,107,420 |
% Gross margin |  |  | 46 | % |  |  | 33 | % |  |  | 57 | % |  |  | 100 | % |  |  | 44 | %
|  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2023 |
Revenue by similar group of products or services |  |  |  |  |  |  |  |  |
Seed and integrated products |  |  | 61,949,890 |  |  |  | 96,444,006 |  |  |  | 56,607,954 |
Seed Treatments Packs |  |  | 28,476,396 |  |  |  | 29,992,052 |  |  |  | 32,563,161 |
Seed & Royalties Payments & HB4 Program |  |  | 33,473,494 |  |  |  | 66,451,954 |  |  |  | 24,044,803 |
Crop protection |  |  | 181,908,584 |  |  |  | 223,538,317 |  |  |  | 205,685,451 |
Adjuvants |  |  | 56,028,937 |  |  |  | 56,634,128 |  |  |  | 52,825,245 |
Seed CP Products and Services |  |  | 28,890,840 |  |  |  | 34,877,911 |  |  |  | 26,080,587 |
Other CP Products and Services |  |  | 62,983,430 |  |  |  | 103,092,454 |  |  |  | 94,277,444 |
Bioprotection |  |  | 34,005,377 |  |  |  | 28,933,824 |  |  |  | 32,502,175 |
Crop nutrition |  |  | 89,485,513 |  |  |  | 144,846,225 |  |  |  | 157,153,024 |
Inoculants & Biofertilizers |  |  | 22,445,093 |  |  |  | 18,315,253 |  |  |  | 23,621,534 |
Micro-beaded Fertilizers |  |  | 56,461,771 |  |  |  | 91,786,942 |  |  |  | 90,827,714 |
Biostimulants |  |  | 10,578,649 |  |  |  | 15,456,185 |  |  |  | 9,800,318 |
Syngenta up-front fee |  |  | - |  |  |  | 19,287,845 |  |  |  | 32,903,458 |
Emerging solutions |  |  | 270,673 |  |  |  | 1,745,301 |  |  |  | 1,514,499 |
Management expenses |  |  | 267,261 |  |  |  | 1,547,782 |  |  |  | 1,420,990 |
Government grants |  |  | 3,412 |  |  |  | 197,519 |  |  |  | 93,509 |
Total revenues |  |  | 333,614,660 |  |  |  | 466,573,849 |  |  |  | 420,960,938 |
As of the current period, geographical information is reported by main countries and regions. LATAM refers to Latin America countries, excluding Argentina and Brazil which are reported separately. North America includes United States of America and Canada. The EMEA region covers Europe, the Middle East and Africa. The Group has recast the comparative figures accordingly. Geographical information
|  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2023 |
Argentina |  |  | 231,823,079 |  |  |  | 348,366,339 |  |  |  | 289,346,766 |
Brazil |  |  | 17,673,809 |  |  |  | 24,175,116 |  |  |  | 23,690,028 |
LATAM |  |  | 23,900,621 |  |  |  | 21,952,339 |  |  |  | 21,044,547 |
North America |  |  | 30,107,865 |  |  |  | 27,543,558 |  |  |  | 30,768,912 |
EMEA |  |  | 7,920,550 |  |  |  | 21,320,535 |  |  |  | 22,014,855 |
Rest of the world |  |  | 22,188,736 |  |  |  | 23,215,962 |  |  |  | 34,095,830 |
Total revenues |  |  | 333,614,660 |  |  |  | 466,573,849 |  |  |  | 420,960,938 |
|  | 06/30/2025 |  |  | 06/30/2024 |
Non-current assets |  |  |  |  |  |
Argentina |  |  | 12,493,920 |  |  |  | 139,722,896 |
Brazil |  |  | - |  |  |  | 7,698,175 |
LATAM |  |  | - |  |  |  | 1,162,654 |
North America |  |  | 53,447,180 |  |  |  | 189,199,549 |
EMEA |  |  | 12,662,860 |  |  |  | 44,141 |
Rest of the world |  |  | - |  |  |  | 26,279,731 |
Total |  |  | 78,603,960 |  |  |  | 364,107,146 |
Property, plant and equipment |  |  | 3,345,170 |  |  |  | 74,612,434 |
Intangible assets |  |  | 75,258,790 |  |  |  | 177,331,280 |
Goodwill |  |  | - |  |  |  | 112,163,432 |
Total reportable assets |  |  | 78,603,960 |  |  |  | 364,107,146 |
Total non-reportable assets |  |  | 126,105,586 |  |  |  | 585,729,699 |
Total assets |  |  | 204,709,546 |  |  |  | 949,836,845 |
Following the Business Combination and the BIOX deconsolidation, the Executive team will evaluate the Group’s financial information and resources and assess the financial performance of these resources on a consolidated basis on the basis of Net revenue/loss for the period.

X
- Definition The entire disclosure for operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IFRS08_g20-24_TI -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfOperatingSegmentsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration