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Joint Ventures and Associates | 12 Months Ended
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Jun. 30, 2025
Joint Ventures and Associates [Abstract] |
JOINT VENTURES AND ASSOCIATES |
| 13. | JOINT VENTURES AND ASSOCIATES
|  | 06/30/2025 |  |  | 06/30/2024 |
Assets |  |  |  |  |  |
Measured at equity value method |  |  |  |  |  |
Synertech Industrias S.A. |  |  | - |  |  |  | 39,749,850 |
Bioceres Crops Solutions Corp |  |  | 77,741,970 |  |  |  | - |
Agrality Argentina S.A. |  |  | 7,521,996 |  |  |  | 7,758,886 |
Agrality US Inc. |  |  | 3,315,307 |  |  |  | 3,521,791 |
Agrality Seeds Inc. |  |  | 5,496,286 |  |  |  | 4,812,389 |
SW Semillas S.A. |  |  | 725 |  |  |  | 955 |
Alfalfa Technologies S.R.L. |  |  | - |  |  |  | 36,503 |
Inmet S.A |  |  | 71,687 |  |  |  | 379,876 |
|  |  | 94,147,971 |  |  |  | 56,260,250 |
Measured at Fair value |  |  |  |  |  |  |  |
Theo I SCSp |  |  | - |  |  |  | 36,535,601 |
|  |  | - |  |  |  | 36,535,601 |
|  | 06/30/2025 |  |  | 06/30/2024 |
Liabilities |  |  |  |  |  |
Measured at equity value method |  |  |  |  |  |
Trigall Genetics S.A. |  |  | - |  |  |  | 296,455 |
|  |  | - |  |  |  | 296,455 |
Changes in joint ventures investments and affiliates:
|  | 06/30/2025 |  |  | 06/30/2024 |
As of the beginning |  |  | 92,499,396 |  |  |  | 117,720,140 |
Loss of control |  |  | (38,363,585 | ) |  |  | - |
Changes in equity interest |  |  | 77,741,970 |  |  |  | 9,958 |
Sale of equity investment |  |  | - |  |  |  | (900,000 | )
Reclassification of Moolec Science S.A. |  |  | - |  |  |  | (2,560,472 | )
Share-based incentives |  |  | - |  |  |  | 65,470 |
Dividends distribution |  |  | - |  |  |  | (1,790,032 | )
Foreign currency translation |  |  | (802,200 | ) |  |  | 977,482 |
Share of profit or loss measured at equity value method |  |  | (392,009 | ) |  |  | 7,747,312 |
Share of profit or loss measured at fair value |  |  | (36,535,601 | ) |  |  | (28,770,462 | )
As of the end of the year |  |  | 94,147,971 |  |  |  | 92,499,396 |
Share of profit or loss of joint ventures and affiliates: Profit and losses
|  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2023 |
Measured at equity value method |  |  |  |  |  |  |  |  |
Synertech Industrias S.A. |  |  | (415,089 | ) |  |  | 3,723,140 |  |  |  | 564,598 |
Agrality Argentina S.A. |  |  | 587,173 |  |  |  | 3,519,639 |  |  |  | 2,126,492 |
Agrality US Inc. |  |  | (206,484 | ) |  |  | (64,322 | ) |  |  | (2,940,435 | )
Agrality Seeds Inc. |  |  | 683,897 |  |  |  | (124,468 | ) |  |  | 2,187,415 |
Indrasa Biotecnología S.A. |  |  | - |  |  |  | - |  |  |  | 62,613 |
Moolec Science SA |  |  | - |  |  |  | - |  |  |  | (4,176,703 | )
SW Semillas S.A. |  |  | (285 | ) |  |  | (2,592 | ) |  |  | (3,917 | )
Trigall Genetics |  |  | (711,223 | ) |  |  | 326,368 |  |  |  | 103,703 |
Inmet S.A. |  |  | (329,998 | ) |  |  | 369,547 |  |  |  | - |
|  |  | (392,009 | ) |  |  | 7,747,312 |  |  |  | (2,076,234 | )
Measured at Fair value |  |  |  |  |  |  |  |  |  |  |  |
Theo I SCSp |  |  | (36,535,601 | ) |  |  | (28,770,462 | ) |  |  | 49,785,839 |
|  |  | (36,535,601 | ) |  |  | (28,770,462 | ) |  |  | 49,785,839 |
Bioceres Group Limited has elected to measure the investment in associates held through Theo I SCSp at fair value through profit or loss in accordance with IFRS 9. There are no significant restrictions on the ability of the joint ventures and affiliates to transfer funds to the Group for cash dividends, or to repay loans or advances made by the Group, except for the legal obligation to establish a legal reserve for 5% of the profit for the year until reaching 20% of the capital for Argentinian entities. Summarized financial information prepared in accordance with International Financial Reporting Standards (“IFRS”) in relation to the significant joint ventures is presented below:
Name |  | Date |  | Current assets |  |  | Non-current assets |  |  | Current liabilities |  |  | Non- current liabilities |  |  | Equity |  |  | Sales |  |  | (Loss)/Profit of the year |
Synertech |  | 06/30/2025 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  |  |
Industries |  | 06/30/2024 |  |  | 55,963,591 |  |  |  | 11,195,394 |  |  |  | 27,610,517 |  |  |  | 3,447,008 |  |  |  | 36,101,460 |  |  |  | 61,815,678 |  |  |  | 7,236,901 |
S.A. |  | 06/30/2023 |  |  | 50,602,942 |  |  |  | 12,351,672 |  |  |  | 30,248,685 |  |  |  | 3,841,374 |  |  |  | 28,864,555 |  |  |  | 62,798,136 |  |  |  | 3,980,995 |
|  | 06/30/2025 |  |  | 10,733,702 |  |  |  | 17,174,010 |  |  |  | 9,749,928 |  |  |  | 8,155,954 |  |  |  | 10,001,830 |  |  |  | 27,931,724 |  |  |  | 1,409,802 |
Agrality S.A. |  | 06/30/2024 |  |  | 22,098,808 |  |  |  | 20,002,212 |  |  |  | 22,984,897 |  |  |  | 8,640,513 |  |  |  | 10,475,610 |  |  |  | 22,757,410 |  |  |  | 3,935,787 |
|  | 06/30/2023 |  |  | 14,203,372 |  |  |  | 24,832,433 |  |  |  | 14,591,700 |  |  |  | 19,382,094 |  |  |  | 5,062,012 |  |  |  | 20,540,979 |  |  |  | 2,071,653 |
Theo I SCSp |  | 06/30/2025 |  |  | - |  |  |  | 22,755,817 |  |  |  | 10,642,112 |  |  |  | 73,674,157 |  |  |  | (61,560,452 | ) |  |  | - |  |  |  | (99,549,928 | )
|  | 06/30/2024 |  |  | - |  |  |  | 108,456,044 |  |  |  | 13,405,755 |  |  |  | 57,060,813 |  |  |  | 37,989,476 |  |  |  | - |  |  |  | (32,213,331 | )
|  | 06/30/2023 |  |  | - |  |  |  | 135,533,950 |  |  |  | 11,998,548 |  |  |  | 55,630,592 |  |  |  | 67,904,810 |  |  |  | - |  |  |  | (10,632,802 | )

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