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Information about Component of Consolidated Statements of Comprehensive Income

12 Months Ended

Jun. 30, 2025

Information about Component of Consolidated Statements of Comprehensive Income [Abstract]

INFORMATION ABOUT COMPONENT OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

INFORMATION ABOUT COMPONENT OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

8.1 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

Transactions of sales of goods and services with joint ventures and with shareholders and other related parties are reported in Note 17.

8.2 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

8.3 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

8.4 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

8.5 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	)

8.6 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.