XML 64 R35.htm IDEA: XBRL DOCUMENT
v3.25.4

Information about Component of Consolidated Statements of Comprehensive Income (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2025
Information about Component of Consolidated Statements of Comprehensive Income [Abstract] |
Schedule of Revenue from Contracts with Customers |
|  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2023 |
Sale of goods and services |  |  | 317,924,355 |  |  |  | 444,149,141 |  |  |  | 385,976,753 |
Royalties |  |  | 1,414,864 |  |  |  | 986,602 |  |  |  | 1,247,567 |
Rendering of services with related parties |  |  | 841,205 |  |  |  | 952,742 |  |  |  | 739,651 |
Right of use licenses |  |  | 13,430,824 |  |  |  | 20,287,845 |  |  |  | 32,903,458 |
|  |  | 333,611,248 |  |  |  | 466,376,330 |  |  |  | 420,867,429 |
Schedule of cost of sales |
Item |  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2023 |
Inventories as of the beginning of the year |  |  | 110,913,884 |  |  |  | 112,000,786 |  |  |  | 78,775,003 |
Loss of control |  |  | (82,999,205 | ) |  |  | - |  |  |  | - |
Additions related to Business combination |  |  | 2,235,482 |  |  |  | 4,020,771 |  |  |  | 11,182,602 |
Purchases of the year |  |  | 149,950,181 |  |  |  | 249,648,267 |  |  |  | 233,465,488 |
Production costs (note 8.4) |  |  | 25,177,920 |  |  |  | 25,819,152 |  |  |  | 23,234,862 |
Foreign currency translation |  |  | 382,092 |  |  |  | (1,206,764 | ) |  |  | 806,903 |
Subtotal |  |  | 205,660,354 |  |  |  | 390,282,212 |  |  |  | 347,464,858 |
Inventories as of the end of the year |  |  | (2,235,482 | ) |  |  | (110,913,884 | ) |  |  | (112,000,786 | )
Cost of sales |  |  | 203,424,872 |  |  |  | 279,368,328 |  |  |  | 235,464,072 |
Schedule of R&D Classified by Nature |
|  | Research and development expenses |
Item |  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2023 |
Amortization of intangible assets |  |  | 5,079,839 |  |  |  | 5,923,389 |  |  |  | 4,804,768 |
Analysis and storage |  |  | - |  |  |  | 5,302 |  |  |  | 52,660 |
Commissions and royalties |  |  | 14,179 |  |  |  | - |  |  |  | 16,257 |
Import and export expenses |  |  | - |  |  |  | - |  |  |  | 855 |
Depreciation of leased assets |  |  | 54,505 |  |  |  | - |  |  |  | 68,321 |
Depreciation of property, plant and equipment |  |  | 767,731 |  |  |  | 618,627 |  |  |  | 637,734 |
Freight and haulage |  |  | 2,025 |  |  |  | 30,450 |  |  |  | 17,707 |
Employee benefits and social securities |  |  | 4,032,386 |  |  |  | 4,727,340 |  |  |  | 4,781,678 |
Insurance |  |  | 49,343 |  |  |  | 48,872 |  |  |  | 78,673 |
Energy and fuel |  |  | 5,576 |  |  |  | 8,101 |  |  |  | 111,481 |
Maintenance |  |  | 236,867 |  |  |  | 283,895 |  |  |  | 475,868 |
Supplies and materials |  |  | 2,731,604 |  |  |  | 2,361,380 |  |  |  | 3,078,403 |
Licenses & Patents |  |  | 516,591 |  |  |  | 67,188 |  |  |  | 181,264 |
Mobility and travel |  |  | 141,481 |  |  |  | 205,741 |  |  |  | 245,875 |
Publicity and advertising |  |  | - |  |  |  | 23,383 |  |  |  | - |
Systems expenses |  |  | 40,286 |  |  |  | 29,026 |  |  |  | 31,410 |
Vehicles expenses |  |  | 16,858 |  |  |  | 30,883 |  |  |  | 8,252 |
Share-based incentives |  |  | 217,494 |  |  |  | 510,162 |  |  |  | 136,754 |
Surveillance expenses |  |  | - |  |  |  | - |  |  |  | 11,145 |
Professional fees and outsourced services |  |  | 878,973 |  |  |  | 1,325,361 |  |  |  | 550,585 |
Professional fees related parties |  |  | 90,533 |  |  |  | 256,877 |  |  |  | 542,551 |
Office supplies |  |  | 261,263 |  |  |  | 696,760 |  |  |  | 111,618 |
Miscellaneous |  |  | 976 |  |  |  | 269,750 |  |  |  | 128 |
Total |  |  | 15,138,510 |  |  |  | 17,422,487 |  |  |  | 15,943,987 |
|  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2023 |
R&D capitalized (Note 8.3) |  |  | 8,614,448 |  |  |  | 11,856,331 |  |  |  | 10,753,047 |
R&D profit and loss |  |  | 15,138,510 |  |  |  | 17,422,487 |  |  |  | 15,943,987 |
Total |  |  | 23,752,958 |  |  |  | 29,278,818 |  |  |  | 26,697,034 |
Schedule of Expenses Classified by Nature and Function |
Item |  | Production and services costs |  |  | Selling, general and administrative expenses |  |  | Total 06/30/2025 |
Amortization of intangible assets |  |  | 351,240 |  |  |  | 5,769,969 |  |  |  | 6,121,209 |
Analysis and storage |  |  | - |  |  |  | 14,744 |  |  |  | 14,744 |
Commissions and royalties |  |  | 835,082 |  |  |  | 1,989,880 |  |  |  | 2,824,962 |
Import and export expenses |  |  | - |  |  |  | 826,942 |  |  |  | 826,942 |
Depreciation of property, plant and equipment |  |  | 2,861,812 |  |  |  | 2,386,157 |  |  |  | 5,247,969 |
Impairment of receivables |  |  | - |  |  |  | 7,123,716 |  |  |  | 7,123,716 |
Freight and haulage |  |  | 1,003,986 |  |  |  | 11,367,271 |  |  |  | 12,371,257 |
Employee benefits and social securities |  |  | 9,899,884 |  |  |  | 44,971,665 |  |  |  | 54,871,549 |
Taxes |  |  | 260,091 |  |  |  | 12,411,799 |  |  |  | 12,671,890 |
Maintenance |  |  | 2,414,461 |  |  |  | 2,216,680 |  |  |  | 4,631,141 |
Energy and fuel |  |  | 658,621 |  |  |  | 106,846 |  |  |  | 765,467 |
Supplies and materials |  |  | 586,696 |  |  |  | 2,678,691 |  |  |  | 3,265,387 |
Mobility and travel |  |  | 339,447 |  |  |  | 4,472,895 |  |  |  | 4,812,342 |
Allowance for obsolescence |  |  | 1,547,723 |  |  |  | - |  |  |  | 1,547,723 |
Publicity and advertising |  |  | - |  |  |  | 4,556,518 |  |  |  | 4,556,518 |
Systems expenses |  |  | 39,583 |  |  |  | 3,008,347 |  |  |  | 3,047,930 |
Share-based incentives for employees |  |  | 315,965 |  |  |  | 3,853,229 |  |  |  | 4,169,194 |
Surveillance expenses |  |  | - |  |  |  | 583,115 |  |  |  | 583,115 |
Professional fees and outsourced services |  |  | 201,601 |  |  |  | 9,939,339 |  |  |  | 10,140,940 |
Professional fees related parties |  |  | - |  |  |  | 16,353 |  |  |  | 16,353 |
Office supplies |  |  | 93,967 |  |  |  | 1,373,911 |  |  |  | 1,467,878 |
Insurance |  |  | 181,595 |  |  |  | 2,850,968 |  |  |  | 3,032,563 |
Depreciation of leased assets |  |  | 2,477,334 |  |  |  | 2,504,864 |  |  |  | 4,982,198 |
Contingencies |  |  | 84,567 |  |  |  | 252,352 |  |  |  | 336,919 |
Environmental Impact Treatment |  |  | 998,303 |  |  |  | 67,510 |  |  |  | 1,065,813 |
Licenses & Patents |  |  | 75 |  |  |  | 193,773 |  |  |  | 193,848 |
Miscellaneous |  |  | 25,887 |  |  |  | 370,706 |  |  |  | 396,593 |
Total |  |  | 25,177,920 |  |  |  | 125,908,240 |  |  |  | 151,086,160 |
Item |  | Production and services costs |  |  | Selling, general and administrative expenses |  |  | Total 06/30/2024 |
Amortization of intangible assets |  |  | 239,545 |  |  |  | 5,950,289 |  |  |  | 6,189,834 |
Analysis and storage |  |  | 598 |  |  |  | 160,133 |  |  |  | 160,731 |
Commissions and royalties |  |  | 217,000 |  |  |  | 1,745,169 |  |  |  | 1,962,169 |
Import and export expenses |  |  | 147,392 |  |  |  | 734,026 |  |  |  | 881,418 |
Depreciation of property, plant and equipment |  |  | 3,018,014 |  |  |  | 2,163,357 |  |  |  | 5,181,371 |
Impairment of receivables |  |  | - |  |  |  | 753,428 |  |  |  | 753,428 |
Freight and haulage |  |  | 927,910 |  |  |  | 11,831,209 |  |  |  | 12,759,119 |
Employee benefits and social securities |  |  | 11,162,207 |  |  |  | 38,799,972 |  |  |  | 49,962,179 |
Taxes |  |  | 285,791 |  |  |  | 14,442,557 |  |  |  | 14,728,348 |
Maintenance |  |  | 2,074,352 |  |  |  | 1,666,524 |  |  |  | 3,740,876 |
Energy and fuel |  |  | 997,066 |  |  |  | 514,422 |  |  |  | 1,511,488 |
Supplies and materials |  |  | 1,031,386 |  |  |  | 3,520,386 |  |  |  | 4,551,772 |
Mobility and travel |  |  | 202,810 |  |  |  | 5,317,138 |  |  |  | 5,519,948 |
Allowance for obsolescence |  |  | 581,804 |  |  |  | 4,711 |  |  |  | 586,515 |
Publicity and advertising |  |  | 233 |  |  |  | 5,065,506 |  |  |  | 5,065,739 |
Systems expenses |  |  | 35,526 |  |  |  | 3,857,779 |  |  |  | 3,893,305 |
Share-based incentives for employees |  |  | 1,111,919 |  |  |  | 12,577,399 |  |  |  | 13,689,318 |
Surveillance expenses |  |  | 368 |  |  |  | 468,090 |  |  |  | 468,458 |
Professional fees and outsourced services |  |  | 189,090 |  |  |  | 9,131,891 |  |  |  | 9,320,981 |
Professional fees related parties |  |  | - |  |  |  | 243,827 |  |  |  | 243,827 |
Office supplies |  |  | 242,790 |  |  |  | 1,743,957 |  |  |  | 1,986,747 |
Insurance |  |  | 199,109 |  |  |  | 2,133,572 |  |  |  | 2,332,681 |
Depreciation of leased assets |  |  | 1,312,849 |  |  |  | 2,106,107 |  |  |  | 3,418,956 |
Contingencies |  |  | 66,682 |  |  |  | 586,892 |  |  |  | 653,574 |
Environmental Impact Treatment |  |  | 1,770,857 |  |  |  | 14,208 |  |  |  | 1,785,065 |
Miscellaneous |  |  | 3,854 |  |  |  | 808,273 |  |  |  | 812,127 |
Total |  |  | 25,819,152 |  |  |  | 126,340,822 |  |  |  | 152,159,974 |
Item |  | Production and services costs |  |  | Selling, general and administrative expenses |  |  | Total 06/30/2023 |
Amortization of intangible assets |  |  | 173,032 |  |  |  | 6,026,784 |  |  |  | 6,199,816 |
Analysis and storage |  |  | 4,496 |  |  |  | 700,671 |  |  |  | 705,167 |
Commissions and royalties |  |  | 127,771 |  |  |  | 1,396,750 |  |  |  | 1,524,521 |
Import and export expenses |  |  | 150,402 |  |  |  | 794,561 |  |  |  | 944,963 |
Depreciation of property, plant and equipment |  |  | 2,161,236 |  |  |  | 2,139,957 |  |  |  | 4,301,193 |
Impairment of receivables |  |  | - |  |  |  | 1,327,385 |  |  |  | 1,327,385 |
Freight and haulage |  |  | 2,427,296 |  |  |  | 9,646,138 |  |  |  | 12,073,434 |
Employee benefits and social securities |  |  | 10,033,252 |  |  |  | 39,593,472 |  |  |  | 49,626,724 |
Taxes |  |  | 255,227 |  |  |  | 12,001,149 |  |  |  | 12,256,376 |
Maintenance |  |  | 1,157,887 |  |  |  | 956,916 |  |  |  | 2,114,803 |
Energy and fuel |  |  | 967,412 |  |  |  | 397,305 |  |  |  | 1,364,717 |
Supplies and materials |  |  | 1,075,909 |  |  |  | 1,048,056 |  |  |  | 2,123,965 |
Mobility and travel |  |  | 128,072 |  |  |  | 5,431,323 |  |  |  | 5,559,395 |
Allowance for obsolescence |  |  | 1,012,788 |  |  |  | 53,989 |  |  |  | 1,066,777 |
Publicity and advertising |  |  | 2,528 |  |  |  | 5,775,012 |  |  |  | 5,777,540 |
Systems expenses |  |  | 11,556 |  |  |  | 3,158,735 |  |  |  | 3,170,291 |
Share-based incentives for employees |  |  | - |  |  |  | 3,393,348 |  |  |  | 3,393,348 |
Surveillance expenses |  |  | 105,988 |  |  |  | 392,631 |  |  |  | 498,619 |
Professional fees and outsourced services |  |  | 100,308 |  |  |  | 13,807,495 |  |  |  | 13,907,803 |
Professional fees related parties |  |  | - |  |  |  | 196,101 |  |  |  | 196,101 |
Office supplies |  |  | 229,500 |  |  |  | 976,350 |  |  |  | 1,205,850 |
Insurance |  |  | 230,388 |  |  |  | 3,137,598 |  |  |  | 3,367,986 |
Licenses & Patents |  |  | - |  |  |  | 37,015 |  |  |  | 37,015 |
Depreciation of leased assets |  |  | 468,524 |  |  |  | 3,029,049 |  |  |  | 3,497,573 |
Contingencies |  |  | - |  |  |  | 239,292 |  |  |  | 239,292 |
Environmental Impact Treatment |  |  | 2,369,838 |  |  |  | - |  |  |  | 2,369,838 |
Miscellaneous |  |  | 41,452 |  |  |  | 874,192 |  |  |  | 915,644 |
Total |  |  | 23,234,862 |  |  |  | 116,531,274 |  |  |  | 139,766,136 |
Schedule of Finance Results |
|  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2023 |
Financial cost |  |  |  |  |  |  |  |  |
Interest expenses |  |  | (38,077,952 | ) |  |  | (35,783,901 | ) |  |  | (30,569,478 | )
Financial commissions |  |  | (3,731,493 | ) |  |  | (1,850,252 | ) |  |  | (3,007,154 | )
|  |  | (41,809,445 | ) |  |  | (37,634,153 | ) |  |  | (33,576,632 | )
Other financial results |  |  |  |  |  |  |  |  |  |  |  |
Exchange differences generated by assets |  |  | 2,183,367 |  |  |  | (7,519,875 | ) |  |  | (19,758,444 | )
Exchange differences generated by liabilities |  |  | (14,647,580 | ) |  |  | (20,499,620 | ) |  |  | (3,886,408 | )
Changes in fair value of financial assets or liabilities and other financial results |  |  | (15,603,088 | ) |  |  | (10,455,775 | ) |  |  | (341,341 | )
Prepayment premium fee |  |  | (4,870,021 | ) |  |  | - |  |  |  | - |
Net gain of inflation effect on monetary items |  |  | 7,949,231 |  |  |  | 28,730,804 |  |  |  | 10,311,437 |
Interest accrued with related parties |  |  | 944,186 |  |  |  | 135,485 |  |  |  | - |
|  |  | (24,043,905 | ) |  |  | (9,608,981 | ) |  |  | (13,674,756 | )
Total net financial cost |  |  | (65,853,350 | ) |  |  | (47,243,134 | ) |  |  | (47,251,388 | )
Schedule of Other Income or Expenses, Net |
|  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2023 |
Loss from subsidiary’s guarantee recognition (Note 7.12) |  |  | (61,681,998 | ) |  |  | - |  |  |  | - |
Gain on bargain purchase |  |  | 1,473,482 |  |  |  | 1,032,327 |  |  |  | - |
Remeasurement to fair value of pre-existing interest in an acquiree |  |  | (1,666,680 | ) |  |  | - |  |  |  | - |
Net result from commercialization of agricultural products |  |  | (1,890,110 | ) |  |  | (3,560,703 | ) |  |  | 174,122 |
Result of intangible assets (i) |  |  | 7,649,848 |  |  |  | - |  |  |  | - |
Others |  |  | (473,758 | ) |  |  | 1,825,111 |  |  |  | 881,177 |
|  |  | (56,589,216 | ) |  |  | (703,265 | ) |  |  | 1,055,299 |
(i) On March 28, 2025, BIOX, a former subsidiary, agreed to transfer all rights, licenses, and materials containing or pertaining to the Soy ANF trait and pay $750,000 to a Arcadia Biosciences Inc in exchange for (i) RG and OX Wheat Patents and RS exclusive rights; (ii) the cancellation of all Royalty Payments, which included 25% of the Net Wheat Technology Licensing Revenues and 6% of the Net HB4 Soybean Revenues up to $10 million; and (iii) the release from any Performance Benchmark Obligations related to the RG, OX, and RS Varieties which amounted to $8.1 million. This transaction resulted in the accounting of a gain from the exchange of intangible assets amounting to $7.5 million.

X
- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfCostOfSalesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2025-01-01 -Paragraph 114 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2025-en-r&anchor=para_114&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_103&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_103&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfExpensesByNatureExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

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