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Information About Components of Consolidated Statements of Financial Position (Tables) | 12 Months Ended
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Jun. 30, 2025
Information About Components of Consolidated Statements of Financial Position [Abstract] |
Schedule of Cash and Cash Equivalents |
|  | 06/30/2025 |  |  | 06/30/2024 |
Cash at bank and on hand |  |  | 767,919 |  |  |  | 27,210,070 |
Mutual funds |  |  | - |  |  |  | 25,784,795 |
|  |  | 767,919 |  |  |  | 52,994,865 |
Schedule of Other Financial Assets |
|  | 06/30/2025 |  |  | 06/30/2024 |
Current |  |  |  |  |  |
Investments at fair value |  |  | 19,722 |  |  |  | 2,191,286 |
Mutual funds |  |  | - |  |  |  | 6,658,805 |
Other investments |  |  | 8,234,539 |  |  |  | 5,817,516 |
|  |  | 8,254,261 |  |  |  | 14,667,607 |
Non-current |  |  |  |  |  |  |  |
Mutual funds |  |  | - |  |  |  | 190,080 |
Investments at fair value |  |  | - |  |  |  | 437 |
|  |  | - |  |  |  | 190,517 |
Schedule of Trade Receivables |
|  | 06/30/2025 |  |  | 06/30/2024 |
Current |  |  |  |  |  |
Trade debtors |  |  | 4,519,487 |  |  |  | 205,490,518 |
Allowance for impairment of trade debtors (Note 7.16) |  |  | - |  |  |  | (7,050,280 | )
Shareholders and other related parties (Note 17) |  |  | - |  |  |  | 37 |
Allowance for credit notes to be issued |  |  | - |  |  |  | (2,905,624 | )
Trade debtors - Joint ventures and associates (Note 13) |  |  | 1,565,913 |  |  |  | 2,176,622 |
Deferred checks |  |  | - |  |  |  | 11,295,922 |
|  |  | 6,085,400 |  |  |  | 209,007,195 |
Schedule of Other Receivables |
|  | 06/30/2025 |  |  | 06/30/2024 |
Current |  |  |  |  |  |
Taxes |  |  | 382,957 |  |  |  | 5,475,685 |
Insurance to be accrued |  |  | 11,835 |  |  |  | 1,595,319 |
Other receivables - Joint ventures and associates (Note 13) |  |  | 10,547,409 |  |  |  | 12,162,870 |
Prepayments to suppliers |  |  | 114 |  |  |  | 7,236,905 |
Shareholders and other related parties (Note 17) |  |  | 2,313,179 |  |  |  | 47,348 |
Government grants receivable |  |  | - |  |  |  | 608 |
Prepaid expenses and other receivables |  |  | 33,448 |  |  |  | 3,736,808 |
Loans receivables |  |  | - |  |  |  | 1,800,572 |
Miscellaneous |  |  | 560,222 |  |  |  | 2,601,268 |
|  |  | 13,849,164 |  |  |  | 34,657,383 |
Non-current |  |  |  |  |  |  |  |
Taxes |  |  | - |  |  |  | 752,045 |
Other receivables |  |  | - |  |  |  | 230,000 |
Reimbursements over exports |  |  | - |  |  |  | 1,461,042 |
Other receivables - Joint ventures and associates (Note 13) |  |  | 664,493 |  |  |  | 25,423,142 |
Miscellaneous |  |  | - |  |  |  | 20,805 |
|  |  | 664,493 |  |  |  | 27,887,034 |
Schedule of Inventories |
|  | 06/30/2025 |  |  | 06/30/2024 |
Seeds |  |  | 551,290 |  |  |  | 5,967,231 |
Resale products |  |  | - |  |  |  | 53,788,333 |
Manufactured products |  |  | 994,360 |  |  |  | 26,081,250 |
Goods in transit |  |  | - |  |  |  | 5,618,540 |
Supplies |  |  | - |  |  |  | 22,546,093 |
Agricultural products |  |  | 689,832 |  |  |  | 15,015,884 |
Allowance for obsolescence (Note 7.16) |  |  | - |  |  |  | (3,087,563 | )
|  |  | 2,235,482 |  |  |  | 125,929,768 |
Net of agricultural products |  |  | 1,545,650 |  |  |  | 110,913,884 |
Schedule of Changes in Biological Assets | Changes in Biological assets:
|  | Soybean |  |  | Corn |  |  | Wheat |  |  | Barley |  |  | Sunflower |  |  | Total |
Beginning of the year |  |  | - |  |  |  | - |  |  |  | 220,682 |  |  |  | 73,452 |  |  |  | - |  |  |  | 294,134 |
Initial recognition and changes in the fair value of biological assets at the point of harvest |  |  | 593,001 |  |  |  | 435,725 |  |  |  | 579,313 |  |  |  | 158,080 |  |  |  | (1,256 | ) |  |  | 1,764,863 |
Costs incurred during the year |  |  | 1,959,381 |  |  |  | 1,814,249 |  |  |  | 444,303 |  |  |  | 162,342 |  |  |  | 55,063 |  |  |  | 4,435,338 |
Decrease due to harvest/disposals |  |  | (1,275,688 | ) |  |  | (1,148,288 | ) |  |  | (1,244,298 | ) |  |  | (393,874 | ) |  |  | (53,807 | ) |  |  | (4,115,955 | )
Loss of control |  |  | (1,276,694 | ) |  |  | (1,101,686 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2,378,380 | )
Year ended June 30, 2025 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  | Soybean |  |  | Corn |  |  | Wheat |  |  | Barley |  |  | Sunflower |  |  | Total |
Beginning of the year |  |  | - |  |  |  | - |  |  |  | 87,785 |  |  |  | 59,057 |  |  |  | - |  |  |  | 146,842 |
Initial recognition and changes in the fair value of biological assets at the point of harvest |  |  | (352,199 | ) |  |  | (32,674 | ) |  |  | 231,526 |  |  |  | 106,605 |  |  |  | 996 |  |  |  | (45,746 | )
Costs incurred during the year |  |  | 1,423,732 |  |  |  | 792,235 |  |  |  | 220,679 |  |  |  | 73,452 |  |  |  | 137,680 |  |  |  | 2,647,778 |
Decrease due to harvest/disposals |  |  | (1,071,533 | ) |  |  | (759,561 | ) |  |  | (319,308 | ) |  |  | (165,662 | ) |  |  | (138,676 | ) |  |  | (2,454,740 | )
Year ended June 30, 2024 |  |  | - |  |  |  | - |  |  |  | 220,682 |  |  |  | 73,452 |  |  |  | - |  |  |  | 294,134 |
Schedule of Property, Plant and Equipment | Property, plant and equipment as of June 30, 2025 and 2024, included the following:
Class |  | Net carrying amount 06/30/2024 |  |  | Additions |  |  | Reclassification within PPE |  |  | Disposals |  |  | Depreciation of the year |  |  | Foreign currency translation |  |  | Loss of control |  |  | Business combination |  |  | Net carrying amount 06/30/2025 |
Office equipment |  |  | 503,950 |  |  |  | 39,611 |  |  |  | - |  |  |  | (4,791 | ) |  |  | (82,495 | ) |  |  | 3,947 |  |  |  | (449,942 | ) |  |  | - |  |  |  | 10,280 |
Vehicles |  |  | 2,192,627 |  |  |  | 35,915 |  |  |  | - |  |  |  | (17,239 | ) |  |  | (882,264 | ) |  |  | 1,023 |  |  |  | (1,330,062 | ) |  |  | - |  |  |  | - |
Equipment and computer software |  |  | 528,816 |  |  |  | 75,297 |  |  |  | - |  |  |  | (323 | ) |  |  | (273,912 | ) |  |  | 16,012 |  |  |  | (331,763 | ) |  |  | - |  |  |  | 14,127 |
Fixtures and fittings |  |  | 2,805,076 |  |  |  | 9,084 |  |  |  | 225,338 |  |  |  | (6,789 | ) |  |  | (860,822 | ) |  |  | 6,350 |  |  |  | (2,178,237 | ) |  |  | - |  |  |  | - |
Machinery and equipment |  |  | 16,722,642 |  |  |  | 563,352 |  |  |  | 122,653 |  |  |  | (143,947 | ) |  |  | (2,895,031 | ) |  |  | 81,204 |  |  |  | (14,449,423 | ) |  |  | - |  |  |  | 1,450 |
Land and buildings |  |  | 39,745,067 |  |  |  | - |  |  |  | 348,085 |  |  |  | - |  |  |  | (1,021,176 | ) |  |  | 71,315 |  |  |  | (39,143,291 | ) |  |  | 982,939 |  |  |  | 982,939 |
Buildings in progress |  |  | 12,114,256 |  |  |  | 5,264,663 |  |  |  | (696,076 | ) |  |  | - |  |  |  | - |  |  |  | 9,753 |  |  |  | (16,692,596 | ) |  |  | 2,336,374 |  |  |  | 2,336,374 |
Total |  |  | 74,612,434 |  |  |  | 5,987,922 |  |  |  | - |  |  |  | (173,089 | ) |  |  | (6,015,700 | ) |  |  | 189,604 |  |  |  | (74,575,314 | ) |  |  | 3,319,313 |  |  |  | 3,345,170 |
Class |  | Net carrying amount 06/30/2023 |  |  | Additions |  |  | Reclassification from Investment properties |  |  | Disposals |  |  | Depreciation of the year |  |  | Foreign currency translation |  |  | Loss of control |  |  | Net carrying amount 06/30/2024 |
Research instruments |  |  | 66,131 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (66,131 | ) |  |  | - |
Office equipment |  |  | 360,575 |  |  |  | 238,679 |  |  |  | - |  |  |  | - |  |  |  | (81,507 | ) |  |  | (13,324 | ) |  |  | (473 | ) |  |  | 503,950 |
Vehicles |  |  | 2,053,263 |  |  |  | 1,077,988 |  |  |  | - |  |  |  | (1,677 | ) |  |  | (908,040 | ) |  |  | (775 | ) |  |  | (28,132 | ) |  |  | 2,192,627 |
Equipment and computer software |  |  | 198,364 |  |  |  | 725,706 |  |  |  | - |  |  |  | (8,184 | ) |  |  | (354,379 | ) |  |  | (27,650 | ) |  |  | (5,041 | ) |  |  | 528,816 |
Fixtures and fittings |  |  | 2,925,032 |  |  |  | 731,699 |  |  |  | - |  |  |  | 6,295 |  |  |  | (812,810 | ) |  |  | (1,663 | ) |  |  | (43,477 | ) |  |  | 2,805,076 |
Machinery and equipment |  |  | 14,586,768 |  |  |  | 5,460,655 |  |  |  | - |  |  |  | (154,492 | ) |  |  | (2,661,097 | ) |  |  | (409,769 | ) |  |  | (99,423 | ) |  |  | 16,722,642 |
Land and buildings |  |  | 36,211,957 |  |  |  | 1,835,054 |  |  |  | 3,222,044 |  |  |  | 53,217 |  |  |  | (982,165 | ) |  |  | (595,040 | ) |  |  | - |  |  |  | 39,745,067 |
Buildings in progress |  |  | 11,757,249 |  |  |  | 683,406 |  |  |  | - |  |  |  | (106,421 | ) |  |  | - |  |  |  | (207,757 | ) |  |  | (12,221 | ) |  |  | 12,114,256 |
Total |  |  | 68,159,339 |  |  |  | 10,753,187 |  |  |  | 3,222,044 |  |  |  | (211,262 | ) |  |  | (5,799,998 | ) |  |  | (1,255,978 | ) |  |  | (254,898 | ) |  |  | 74,612,434 |
Schedule of Carrying Amounts that Would Have Been Recognized | The following are the carrying amounts that would have been recognized if land and building were stated at cost.
|  | Value at cost |
Class of property |  | 06/30/2024 |
Land and buildings |  |  | 27,876,636 |
Schedule of​ Intangible Assets | Intangible assets as of June 30, 2025 and 2024 included the following:
Class |  | Net carrying amount 06/30/2024 |  |  | Additions |  |  | Loss of control) (*) |  |  | Additions from business combinations (**) |  |  | Transfers/ Disposals |  |  | Amortization of the year |  |  | Foreign currency translation |  |  | Net carrying amount 06/30/2025 |
Seed and integrated products |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Alfalfa Genuity Har Xstra |  |  | 438,029 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (21,172 | ) |  |  | 416,857 |
HB4 soy and breeding program |  |  | 35,574,369 |  |  |  | 3,164,283 |  |  |  | (36,464,169 | ) |  |  | - |  |  |  | - |  |  |  | (2,274,483 | ) |  |  | - |  |  |  | - |
Integrated seed products |  |  | 2,681,826 |  |  |  | - |  |  |  | (2,526,410 | ) |  |  | - |  |  |  | - |  |  |  | (194,339 | ) |  |  | 38,923 |  |  |  | - |
Crop nutrition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Microbiological products |  |  | 41,187,249 |  |  |  | 286,665 |  |  |  | (43,570,818 | ) |  |  | - |  |  |  | 3,605,198 |  |  |  | (1,511,420 | ) |  |  | 3,126 |  |  |  | - |
Microbiological products in progress |  |  | 10,452,861 |  |  |  | 5,163,500 |  |  |  | (11,909,700 | ) |  |  | - |  |  |  | (3,706,661 | ) |  |  | - |  |  |  | - |  |  |  | - |
Other intangible assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trademarks and patents |  |  | 51,316,860 |  |  |  | 158,557 |  |  |  | (47,394,664 | ) |  |  | - |  |  |  | - |  |  |  | (4,080,753 | ) |  |  | - |  |  |  | - |
Trademarks and patents with indefinite useful life |  |  | 10,045,294 |  |  |  | - |  |  |  | (10,045,294 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Software |  |  | 1,119,494 |  |  |  | 16,222 |  |  |  | (605,341 | ) |  |  | - |  |  |  | 146,839 |  |  |  | (723,312 | ) |  |  | 46,098 |  |  |  | - |
Software in progress |  |  | 580,728 |  |  |  | 176,064 |  |  |  | (609,953 | ) |  |  | - |  |  |  | (146,839 | ) |  |  | - |  |  |  | - |  |  |  | - |
Customer loyalty |  |  | 18,934,570 |  |  |  | - |  |  |  | (17,565,911 | ) |  |  | - |  |  |  | - |  |  |  | (1,368,659 | ) |  |  | - |  |  |  | - |
RG/RS/OX Wheat |  |  | 5,000,000 |  |  |  | 6,528,899 |  |  |  | (10,480,817 | ) |  |  | - |  |  |  | - |  |  |  | (1,048,082 | ) |  |  | - |  |  |  | - |
Sustainable agricultural equipment technology |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10,719,710 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10,719,710 |
Fungal Biomass |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10,775,940 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10,775,940 |
Piggysooy |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 16,813,781 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 16,813,781 |
Safflower GLA |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 27,857,339 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 27,857,339 |
Safflower Chimosin 2.0 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,600,554 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,600,554 |
Other intangibles |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6,074,609 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6,074,609 |
Total |  |  | 177,331,280 |  |  |  | 15,494,190 |  |  |  | (181,173,077 | ) |  |  | 74,841,933 |  |  |  | (101,463 | ) |  |  | (11,201,048 | ) |  |  | 66,975 |  |  |  | 75,258,790 |
| (*) | Correspond to the loss of control of BIOX.
| (**) | Correspond to The Bioceres Group Business Combination Agreement.
Class |  | Net carrying amount 06/30/2023 |  |  | Additions |  |  | Additions from business combinations/ (loss of control)(*) |  |  | Transfers/ Disposals |  |  | Amortization of the year |  |  | Foreign currency translation |  |  | Net carrying amount 06/30/2024 |
Seed and integrated products |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Alfalfa Genuity Har Xstra |  |  | 419,061 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 18,968 |  |  |  | 438,029 |
Bacillus-PHAs |  |  | 1,089,536 |  |  |  | - |  |  |  | (1,089,536 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
HB4 soy and breeding program |  |  | 31,679,114 |  |  |  | 5,987,247 |  |  |  | - |  |  |  | - |  |  |  | (2,091,992 | ) |  |  | - |  |  |  | 35,574,369 |
Integrated seed products |  |  | 2,841,008 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (191,559 | ) |  |  | 32,377 |  |  |  | 2,681,826 |
Crop nutrition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Microbiological products |  |  | 37,295,460 |  |  |  | - |  |  |  | - |  |  |  | 7,610,115 |  |  |  | (3,718,326 | ) |  |  | - |  |  |  | 41,187,249 |
Microbiological products in progress |  |  | 12,213,341 |  |  |  | 5,869,084 |  |  |  | - |  |  |  | (7,610,115 | ) |  |  | - |  |  |  | (19,449 | ) |  |  | 10,452,861 |
Other intangible assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trademarks and patents |  |  | 51,933,444 |  |  |  | 44,073 |  |  |  | - |  |  |  | - |  |  |  | (670,514 | ) |  |  | 9,857 |  |  |  | 51,316,860 |
Trademarks and patents with indefinite useful life |  |  | 7,827,309 |  |  |  | - |  |  |  | 2,217,985 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10,045,294 |
Software |  |  | 1,638,752 |  |  |  | 585,313 |  |  |  | - |  |  |  | 276,128 |  |  |  | (1,369,379 | ) |  |  | (11,320 | ) |  |  | 1,119,494 |
Software in progress |  |  | 349,171 |  |  |  | 507,685 |  |  |  | - |  |  |  | (276,128 | ) |  |  | - |  |  |  | - |  |  |  | 580,728 |
Customer loyalty |  |  | 23,006,023 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4,071,453 | ) |  |  | - |  |  |  | 18,934,570 |
RG/RS/OX Wheat |  |  | 5,000,000 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,000,000 |
Total |  |  | 175,292,219 |  |  |  | 12,993,402 |  |  |  | 1,128,449 |  |  |  | - |  |  |  | (12,113,223 | ) |  |  | 30,433 |  |  |  | 177,331,280 |
| (*) | USD 1,089,768 correspond to the loss of control of Inmet S.A.
Schedule of Intangible Assets and Liabilities Assumed | All key assumptions values reflect past experience or, if appropriate, are consistent with external sources of information.
Key assumption |  | Management’s approach
Discount rate |  | The discount rate applied was either 16.39% or 11.56%, depending on the target market. The weighted average cost of capital (WACC) was estimated using the market capital structure plus 2% of risk premium which reflect the higher risk associated with intangible assets. For the cost of equity, the discount rate is estimated based on the Capital Asset Pricing Model (CAPM).
Market share, product prices and royalties. |  | The projected revenue from the products and services of the CGUs has been estimated by the management based on market penetration data for comparable products and technologies and on future expectations of foreseen economic and market conditions. The prices and royalties estimated in the revenue projections are based on current and projected market prices for the products and services of the CGUs.
The key assumptions utilized are the following:
Key assumption |  | Management’s approach
Discount rate |  | The discount rate used ranges was 14.11% for Rizobacter UGE and for Bioceres Crops UGE, and 9.28% for Pro Farm UGE due to the target market. The weighted average cost of capital (“WACC”) rate has been estimated based on the market capital structure. For the cost of equity, the discount rate is estimated based on the Capital Asset Pricing Model (CAPM).
Market share, product prices and royalties. |  | The projected revenue from the products and services of the CGUs has been estimated by the management based on market penetration data for comparable products and technologies and on future expectations of foreseen economic and market conditions. The prices (Rizobacter CGU and Pro Farm CGU) and royalties (Bioceres Crops CGU) estimated in the revenue projections are based on current and projected market prices for the products and services of the CGUs.
Terminal value |  | Rizobacter CGU and Bioceres Crops CGU: The growth rate used to extrapolate the future cash flow projections to terminal period is 2%. Pro Farm CGU: EBITDA multiple (10x)
Schedule of Goodwill |
|  | 06/30/2025 |  |  | 06/30/2024 |
Rizobacter Argentina S.A. |  |  | - |  |  |  | 28,080,271 |
Bioceres Crops S.A. |  |  | - |  |  |  | 7,523,322 |
Insumos Agroquímicos S.A. |  |  | - |  |  |  | 470,090 |
Pro Farm Group |  |  | - |  |  |  | 76,089,749 |
|  |  | - |  |  |  | 112,163,432 |
Schedule of Investment Properties |
|  | 06/30/2025 |  |  | 06/30/2024 |
Investment properties |  |  | - |  |  |  | 560,783 |
|  |  | - |  |  |  | 560,783 |
Schedule of Trade and Other Payables |
|  | 06/30/2025 |  |  | 06/30/2024 |
Current |  |  |  |  |  |
Trade creditors |  |  | 6,490,684 |  |  |  | 108,922,112 |
Shareholders and other related parties (Note 17) |  |  | - |  |  |  | 37,985 |
Trade creditors - Joint ventures and associates (Note 13) |  |  | 620,034 |  |  |  | 52,778,206 |
Taxes |  |  | 12,647 |  |  |  | 5,877,930 |
Miscellaneous |  |  | 200,568 |  |  |  | 1,321,303 |
|  |  | 7,323,933 |  |  |  | 168,937,536 |
Schedule of Borrowings |
|  | 06/30/2025 |  |  | 06/30/2024 |
Current |  |  |  |  |  |
Bank borrowings |  |  | 33,383 |  |  |  | 94,711,273 |
Corporate bonds |  |  | - |  |  |  | 42,035,925 |
Net loans payables- Joint ventures and associates (Note 13) |  |  | 10,303,098 |  |  |  | 1,860,058 |
Convertible preference shares (Note 17) |  |  | 15,739,726 |  |  |  | - |
Financial borrowings |  |  | 201,077,800 |  |  |  | 95,903,495 |
|  |  | 227,154,007 |  |  |  | 234,510,751 |
Non-current |  |  |  |  |  |  |  |
Bank borrowings |  |  | 1,348,173 |  |  |  | 17,033,059 |
Corporate bonds |  |  | - |  |  |  | 25,071,823 |
Financial borrowings |  |  | - |  |  |  | 85,143,423 |
|  |  | 1,348,173 |  |  |  | 127,248,305 |
Schedule of Borrowings, Carrying Amount | The creditor conducted a public auction for 3,062,500 pledged BIOX shares, pursuant to the New York Uniform Commercial Code. Management has responded to the creditor, reserving all rights, remedies, and defenses. As of the date of this report, the current debt amounts to $58.0 million.
|  | 06/30/2025 |  |  | 06/30/2024 |
|  | Amortized Cost |  |  | Fair value |  |  | Amortized Cost |  |  | Fair value |
Current |  |  |  |  |  |  |  |  |  |  |  |
Bank borrowings |  |  | 33,383 |  |  |  | 33,383 |  |  |  | 94,711,273 |  |  |  | 93,301,194 |
Corporate bonds |  |  | - |  |  |  | - |  |  |  | 42,035,925 |  |  |  | 41,492,963 |
Convertible preference shares |  |  | 15,739,726 |  |  |  | 14,179,927 |  |  |  | - |  |  |  | - |
Financial borrowings |  |  | 211,380,898 |  |  |  | 205,082,929 |  |  |  | 95,903,495 |  |  |  | 95,480,681 |
Non current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bank borrowings |  |  | 1,348,173 |  |  |  | 1,348,173 |  |  |  | 17,033,059 |  |  |  | 12,206,794 |
Corporate bonds |  |  | - |  |  |  | - |  |  |  | 25,071,823 |  |  |  | 23,845,583 |
Convertible notes |  |  | 18,260,456 |  |  |  | 18,260,456 |  |  |  | - |  |  |  | - |
Financial borrowings |  |  | - |  |  |  | - |  |  |  | 85,143,423 |  |  |  | 81,120,125 |
Schedule of Convertible Notes |
Convertible notes |  | 06/30/2025 |  |  | 06/30/2024 |
Non-current |  |  |  |  |  |
Convertible notes |  |  | 18,260,456 |  |  |  | 80,809,686 |
|  |  | 18,260,456 |  |  |  | 80,809,686 |
Schedule of Employee Benefits and Social Security |
|  | 06/30/2025 |  |  | 06/30/2024 |
Current |  |  |  |  |  |
Salaries, accrued incentives, vacations and social security |  |  | 202,014 |  |  |  | 7,280,129 |
Key management personnel (Note 18) |  |  | 41,620 |  |  |  | 226,702 |
|  |  | 243,634 |  |  |  | 7,506,831 |
Schedule of Deferred Revenue and Advances from Customers |
|  | 06/30/2025 |  |  | 06/30/2024 |
Current |  |  |  |  |  |
Advances from customers |  |  | 1,260 |  |  |  | 3,335,740 |
Deferred revenue |  |  | - |  |  |  | 589,061 |
|  |  | 1,260 |  |  |  | 3,924,801 |
Non current |  |  |  |  |  |  |  |
Advances from customers |  |  | - |  |  |  | 52,511 |
Deferred revenue |  |  | - |  |  |  | 1,872,627 |
|  |  | - |  |  |  | 1,925,138 |
Schedule of Changes in Allowances and Provisions |
Item |  | 06/30/2024 |  |  | Additions |  |  | Uses and reversals |  |  | Currency conversion difference |  |  | Loss of control |  |  | 06/30/2025 |
DEDUCTED FROM ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for impairment of trade debtors |  |  | 7,050,280 |  |  |  | 7,123,716 |  |  |  | - |  |  |  | (50,533 | ) |  |  | (14,123,463 | ) |  |  | - |
Allowance for obsolescence |  |  | 3,087,563 |  |  |  | 1,547,723 |  |  |  | (1,158,036 | ) |  |  | 29,204 |  |  |  | (3,506,454 | ) |  |  | - |
Total deducted from assets |  |  | 10,137,843 |  |  |  | 8,671,439 |  |  |  | (1,158,036 | ) |  |  | (21,329 | ) |  |  | (17,629,917 | ) |  |  | - |
INCLUDED IN LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Provisions for contingencies |  |  | 17,484,715 |  |  |  | 336,919 |  |  |  | (309,793 | ) |  |  | (89,694 | ) |  |  | (1,267,573 | ) |  |  | 16,154,574 |
Total included in liabilities |  |  | 17,484,715 |  |  |  | 336,919 |  |  |  | (309,793 | ) |  |  | (89,694 | ) |  |  | (1,267,573 | ) |  |  | 16,154,574 |
Total |  |  | 27,622,558 |  |  |  | 9,008,358 |  |  |  | (1,467,829 | ) |  |  | (111,023 | ) |  |  | (18,897,490 | ) |  |  | 16,154,574 |
Item |  | 06/30/2023 |  |  | Additions |  |  | Additions from business combination |  |  | Uses and reversals |  |  | Currency conversion difference |  |  | 06/30/2024 |
DEDUCTED FROM ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for impairment of trade debtors |  |  | 7,425,604 |  |  |  | 753,428 |  |  |  | - |  |  |  | (777,558 | ) |  |  | (351,194 | ) |  |  | 7,050,280 |
Allowance for obsolescence |  |  | 2,492,499 |  |  |  | 586,515 |  |  |  | - |  |  |  | (69,582 | ) |  |  | 78,131 |  |  |  | 3,087,563 |
Total deducted from assets |  |  | 9,918,103 |  |  |  | 1,339,943 |  |  |  | - |  |  |  | (847,140 | ) |  |  | (273,063 | ) |  |  | 10,137,843 |
INCLUDED IN LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Provisions for contingencies |  |  | 16,901,773 |  |  |  | 653,574 |  |  |  | 355,898 |  |  |  | (393,073 | ) |  |  | (33,457 | ) |  |  | 17,484,715 |
Total included in liabilities |  |  | 16,901,773 |  |  |  | 653,574 |  |  |  | 355,898 |  |  |  | (393,073 | ) |  |  | (33,457 | ) |  |  | 17,484,715 |
Total |  |  | 26,819,876 |  |  |  | 1,993,517 |  |  |  | 355,898 |  |  |  | (1,240,213 | ) |  |  | (306,520 | ) |  |  | 27,622,558 |
Schedule of Provisions |
Provisions |  | 06/30/2025 |  |  | 06/30/2024 |
Conditional payment Rizobacter SA |  |  | 15,916,116 |  |  |  | 15,916,116 |
Provisions for contingencies |  |  | 238,458 |  |  |  | 1,568,599 |
|  |  | 16,154,574 |  |  |  | 17,484,715 |
Schedule of Government Grants |
|  | 06/30/2025 |  |  | 06/30/2024 |
At the beginning of the year |  |  | 4,437 |  |  |  | 349,998 |
Loss of control (*) |  |  | - |  |  |  | (157,043 | )
Currency conversion difference |  |  | 255 |  |  |  | 9,001 |
Released to the statement of profit or loss |  |  | (3,412 | ) |  |  | (197,519 | )
At the end of the year |  |  | 1,280 |  |  |  | 4,437 |
| (*) | Correspond to the loss of control of Inmet S.A. in the year 2024
Schedule of Warrants |
|  | 06/30/2025 |  |  | 06/30/2024 |
At the beginning of the year |  |  | - |  |  |  | - |
Additions for the year |  |  | 1,030,000 |  |  |  | - |
Additions from business combination |  |  | 181,093 |  |  |  | - |
At the end of the year |  |  | 1,211,093 |  |  |  | - |

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