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Joint Ventures and Associates
 12 Months Ended
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)