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v3.25.4

Taxation (Tables) | 12 Months Ended
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Jun. 30, 2025
Taxation [Abstract] |
Schedule of Deferred Tax Assets and Liabilities | The balances of deferred tax assets and liabilities are as follows:
|  | 06/30/2025 |  |  | 06/30/2024 |
Deferred tax assets |  |  |  |  |  |
Tax Loss-Carry Forward |  |  | - |  |  |  | 26,988,067 |
Others financial assets |  |  | - |  |  |  | 813,780 |
Others |  |  | - |  |  |  | 2,516,719 |
Royalties |  |  | - |  |  |  | 764,888 |
Trade receivables |  |  | - |  |  |  | 532,106 |
Allowances |  |  | - |  |  |  | 942,587 |
Government grants |  |  | - |  |  |  | 15,090 |
Total deferred tax assets |  |  | - |  |  |  | 32,573,237 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Intangible assets |  |  | (15,767,275 | ) |  |  | (28,444,095 | )
Property, plant and equipment depreciation |  |  | - |  |  |  | (14,608,912 | )
Inventories |  |  | - |  |  |  | (8,041,220 | )
Others financial assets |  |  | - |  |  |  | (464,404 | )
Right-of-use leased asset |  |  | - |  |  |  | (190,088 | )
Inflation tax adjustment |  |  | - |  |  |  | (302,456 | )
Others |  |  | - |  |  |  | (546,277 | )
Total deferred tax liabilities |  |  | (15,767,275 | ) |  |  | (52,597,452 | )
Net deferred tax |  |  | (15,767,275 | ) |  |  | (20,024,215 | )
Schedule of Roll Forward of Deferred Tax Assets and Liabilities | The roll forward of deferred tax assets and liabilities as of June 30, 2025 and 2024 are as follows:
|  | Balance 06/30/2024 |  |  | Business combination / (loss) of control |  |  | Income tax provision |  |  | Conversion difference |  |  | Balance 06/30/2025 |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tax Loss-Carry Forward |  |  | 26,988,067 |  |  |  | (21,525,926 | ) |  |  | (5,579,828 | ) |  |  | 117,687 |  |  |  | - |
Others financial assets |  |  | 813,780 |  |  |  | (475,554 | ) |  |  | (342,341 | ) |  |  | 4,115 |  |  |  | - |
Trade receivables |  |  | 532,106 |  |  |  | (1,353,889 | ) |  |  | 822,145 |  |  |  | (362 | ) |  |  | - |
Royalties |  |  | 764,888 |  |  |  | (744,388 | ) |  |  | (18,311 | ) |  |  | (2,189 | ) |  |  | - |
Allowances |  |  | 942,587 |  |  |  | (1,053,605 | ) |  |  | 98,032 |  |  |  | 12,986 |  |  |  | - |
Government grants |  |  | 15,090 |  |  |  | - |  |  |  | (15,596 | ) |  |  | 506 |  |  |  | - |
Others |  |  | 2,516,719 |  |  |  | 227,950 |  |  |  | (2,744,669 | ) |  |  | - |  |  |  | - |
Total deferred tax assets |  |  | 32,573,237 |  |  |  | (24,925,412 | ) |  |  | (7,780,568 | ) |  |  | 132,743 |  |  |  | - |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets |  |  | (28,444,095 | ) |  |  | 12,428,299 |  |  |  | 214,190 |  |  |  | 34,331 |  |  |  | (15,767,275 | )
Property, plant and equipment depreciation |  |  | (14,608,912 | ) |  |  | 15,315,097 |  |  |  | (703,102 | ) |  |  | (3,083 | ) |  |  | - |
Inventories |  |  | (8,041,220 | ) |  |  | 6,611,790 |  |  |  | 1,429,430 |  |  |  | - |  |  |  | - |
Biological assets |  |  | - |  |  |  | 640,035 |  |  |  | (640,035 | ) |  |  | - |  |  |  | - |
Others financial assets |  |  | (464,404 | ) |  |  | 28,040 |  |  |  | 436,364 |  |  |  | - |  |  |  | - |
Right-of-use leased asset |  |  | (190,088 | ) |  |  | 180,967 |  |  |  | 10,505 |  |  |  | (1,384 | ) |  |  | - |
Inflation tax adjustment |  |  | (302,456 | ) |  |  | 26,801 |  |  |  | 218,362 |  |  |  | 57,293 |  |  |  | - |
Others |  |  | (546,277 | ) |  |  | 541,800 |  |  |  | 178,733 |  |  |  | (174,256 | ) |  |  | - |
Total deferred tax liabilities |  |  | (52,597,452 | ) |  |  | 35,772,829 |  |  |  | 1,144,447 |  |  |  | (87,099 | ) |  |  | (15,767,275 | )
Net deferred tax |  |  | (20,024,215 | ) |  |  | 10,847,417 |  |  |  | (6,636,121 | ) |  |  | 45,644 |  |  |  | (15,767,275 | )
Deferred tax assets |  | Balance 06/30/2023 |  |  | Business combination / (loss) of control |  |  | Income tax provision |  |  | Conversion difference |  |  | Charge to OCI |  |  | Balance 06/30/2024 |
Tax Loss-Carry Forward |  |  | 21,215,789 |  |  |  | (62,585 | ) |  |  | 7,752,424 |  |  |  | (694,718 | ) |  |  | (1,222,843 | ) |  |  | 26,988,067 |
Others financial assets |  |  | 1,336,260 |  |  |  | (2,299 | ) |  |  | (423,116 | ) |  |  | (97,065 | ) |  |  | - |  |  |  | 813,780 |
Trade receivables |  |  | 447,449 |  |  |  | - |  |  |  | 214,734 |  |  |  | (130,077 | ) |  |  | - |  |  |  | 532,106 |
Royalties |  |  | 723,082 |  |  |  | - |  |  |  | 48,310 |  |  |  | (6,504 | ) |  |  | - |  |  |  | 764,888 |
Allowances |  |  | 1,213,899 |  |  |  | - |  |  |  | (221,106 | ) |  |  | (50,206 | ) |  |  | - |  |  |  | 942,587 |
Government grants |  |  | 93,996 |  |  |  | (39,261 | ) |  |  | (42,199 | ) |  |  | 2,554 |  |  |  | - |  |  |  | 15,090 |
Others |  |  | 3,402,846 |  |  |  | 765,384 |  |  |  | (1,651,511 | ) |  |  | - |  |  |  | - |  |  |  | 2,516,719 |
Total deferred tax assets |  |  | 28,433,321 |  |  |  | 661,239 |  |  |  | 5,677,536 |  |  |  | (976,016 | ) |  |  | (1,222,843 | ) |  |  | 32,573,237 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets |  |  | (29,117,986 | ) |  |  | (301,659 | ) |  |  | 867,636 |  |  |  | 107,914 |  |  |  | - |  |  |  | (28,444,095 | )
Property, plant and equipment depreciation |  |  | (13,678,341 | ) |  |  | (174,228 | ) |  |  | (773,812 | ) |  |  | 17,469 |  |  |  | - |  |  |  | (14,608,912 | )
Inventories |  |  | (6,461,576 | ) |  |  | (939,250 | ) |  |  | (640,394 | ) |  |  | - |  |  |  | - |  |  |  | (8,041,220 | )
Others financial assets |  |  | (2,154,504 | ) |  |  | - |  |  |  | 1,690,100 |  |  |  | - |  |  |  | - |  |  |  | (464,404 | )
Right-of-use leased asset |  |  | (120,442 | ) |  |  | (115,495 | ) |  |  | 30,998 |  |  |  | 14,851 |  |  |  | - |  |  |  | (190,088 | )
Inflation tax adjustment |  |  | (1,131,895 | ) |  |  | 10,732 |  |  |  | 827,211 |  |  |  | (8,504 | ) |  |  | - |  |  |  | (302,456 | )
Others |  |  | (607,722 | ) |  |  | - |  |  |  | 111,773 |  |  |  | (50,328 | ) |  |  | - |  |  |  | (546,277 | )
Total deferred tax liabilities |  |  | (53,272,466 | ) |  |  | (1,519,900 | ) |  |  | 2,113,512 |  |  |  | 81,402 |  |  |  | - |  |  |  | (52,597,452 | )
Net deferred tax |  |  | (24,839,145 | ) |  |  | (858,661 | ) |  |  | 7,791,048 |  |  |  | (894,614 | ) |  |  | (1,222,843 | ) |  |  | (20,024,215 | )
Schedule of Weighted Average Tax Rate | The tax on the Group’s profit before tax differs from the theoretical amount that would arise using the weighted average tax rate applicable to profits of the consolidated entities as follows:
|  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2023 |
(Loss) / earnings before income tax-rate |  |  | (170,003,479 | ) |  |  | (27,958,152 | ) |  |  | 50,794,242 |
Income tax expense by applying tax rate in force in the respective countries |  |  | 45,342,071 |  |  |  | 7,224,973 |  |  |  | (7,628,367 | )
Share of profit or loss of subsidiaries, joint ventures and associates |  |  | (8,232,869 | ) |  |  | (5,141,460 | ) |  |  | 12,645,224 |
Puttable instruments charge |  |  | - |  |  |  | - |  |  |  | (3,645 | )
Stock options charge |  |  | (167,601 | ) |  |  | (1,366,999 | ) |  |  | (586,774 | )
Derecognition of deferred tax assets (i) |  |  | (40,565,962 | ) |  |  | (94,189 | ) |  |  | 428,530 |
Mutual funds adjustments |  |  | 18,471 |  |  |  | 27,560 |  |  |  | - |
Non-deductible expenses |  |  | (4,027,734 | ) |  |  | (1,469,872 | ) |  |  | (373,655 | )
Result of inflation effect on monetary items and other finance results |  |  | 335,680 |  |  |  | (5,113,890 | ) |  |  | (7,872,801 | )
Tax inflation adjustment |  |  | 1,633,659 |  |  |  | 4,278,344 |  |  |  | 5,916,143 |
Rate change adjustment |  |  | - |  |  |  | 118,060 |  |  |  | (192,127 | )
Others |  |  | (971,836 | ) |  |  | 434,321 |  |  |  | (4,162 | )
Income tax expenses |  |  | (6,636,121 | ) |  |  | (1,103,152 | ) |  |  | 2,328,366 |
(i) | Mainly represent derecognition of deferred tax assets from Bioceres S.A. because it initiated the voluntary bankruptcy proceeding (Note 21).
Schedule of Principal Statutory Taxes Rates and Current Tax | Mainly represent derecognition of deferred tax assets from Bioceres S.A. because it initiated the voluntary bankruptcy proceeding (Note 21).
|  | 06/30/2025 |  |  | 06/30/2024 |  |  | 06/30/2023 |
Current tax expense |  |  | - |  |  |  | (8,894,200 | ) |  |  | (1,311,506 | )
Deferred tax |  |  | (6,636,121 | ) |  |  | 7,791,048 |  |  |  | 3,639,872 |
|  |  | (6,636,121 | ) |  |  | (1,103,152 | ) |  |  | 2,328,366 |
Schedule of Income Tax Expense Calculated by Applying Tax Rate in Force | The income tax expense was calculated by applying the tax rate in force in the respective countries, as follows:
Tax jurisdiction |  | Earnings before income tax-rate |  |  | Weight average applicable tax rate |  |  | Income tax as of June 30, 2025 |
Low or null taxation jurisdictions |  |  | (7,247,084 | ) |  |  | 0.0 | % |  |  | - |
Loss-making entities |  |  | (162,756,395 | ) |  |  | 27.9 | % |  |  | 45,342,071 |
|  |  | (170,003,479 | ) |  |  |  |  |  |  | 45,342,071 |
Tax jurisdiction |  | Earnings before income tax-rate |  |  | Weight average applicable tax rate |  |  | Income tax as of June 30, 2024 |
Low or null taxation jurisdictions |  |  | 13,131,953 |  |  |  | 0.0 | % |  |  | - |
Profit-making entities |  |  | 32,251,706 |  |  |  | 32.2 | % |  |  | (10,370,389 | )
Loss-making entities |  |  | (73,341,811 | ) |  |  | 24.0 | % |  |  | 17,595,362 |
|  |  | (27,958,152 | ) |  |  |  |  |  |  | 7,224,973 |
Tax jurisdiction |  | Earnings before income tax-rate |  |  | Weight average applicable tax rate |  |  | Income tax as of June 30, 2023 |
Low or null taxation jurisdictions |  |  | 30,921,548 |  |  |  | 0.0 | % |  |  | - |
Profit-making entities |  |  | 73,999,737 |  |  |  | 21.5 | % |  |  | (15,899,829 | )
Loss-making entities |  |  | (54,127,043 | ) |  |  | 15.3 | % |  |  | 8,271,462 |
|  |  | 50,794,242 |  |  |  |  |  |  |  | (7,628,367 | )

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References No definition available. + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References No definition available. + Details
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- Definition The disclosure of deferred taxes. + References No definition available. + Details
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