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Accounting Standards and Basis of Preparation (Tables)
12 Months Ended
Jun. 30, 2025
Accounting Standards and Basis of Preparation [Abstract]  
Schedule of Information related to Company’s Share of Voting Rights in its Subsidiaries

The subsidiaries of the Group, all of which have been included in the consolidated financial statements of the Group, are as follows:

 

Name  Principal activities  Country of
incorporation and
principal place of
business
  Ref  % Equity
interest
06/30/2025
   % Equity
interest
06/30/2024
 
Moolec Science Limited  Investment in subsidiaries  United Kingdom  b)   100%   
-
 
AG Biomolecules LLC  Production and commercialization of agricultural products  United States  b)   100%   
-
 
ValoraSoy S.A.  Production and commercialization of agricultural products  Argentina  b)   100%   
-
 
Nutrecon LLC  Investment in subsidiaries  United States  b)   100%   
-
 
SynBio Powerlabs  Production and commercialization of fermentation products  Finland  d)   90%   
-
 
Gentle Tech  Investment in subsidiaries  British Virgin Islands  a),b)   100%   50%
Gentle Farming  Investment in subsidiaries  British Virgin Islands  a),b)   51%   51%
G-FAS  Production and commercialization of sustainable agricultural equipment  Argentina  a),b)   64%   64%
Bioceres Group Limited  Investment in subsidiaries  United Kingdom  b)   100%   100%
Bioceres Crop Solutions (BIOX)  Research and development  United States  c)   29.30%   28.75%
Bioceres LLC  Investment in subsidiaries  United States  a)   100%   100%
Bioceres S.A.  Investment in subsidiaries  Argentina  a)   89.93%   79.72%
Bioceres Tech Services LLC  Investment in subsidiaries  United States  a)   100%   100%

a) Direct interests held by Bioceres Group Limited.

 

b) Direct interest held by Moolec Science SA.

 

c) Since 2023, the Group exercises “de facto control” over Bioceres Crop Solutions Corp, however, as stated in note Note 1 – The Group’s business reorganization and general information - “The Bioceres Group Business Combination Agreement”, Bioceres Group Limited lost the “de facto control” on June 24, 2025. The subsidiary was deconsolidated as of June 30, 2025, and the investment in it was measured using the equity method. The Group’s consolidated result includes the results of that entity up to the date of its deconsolidation. No results related to the loss of control have been recognized. Various notes to the financial statements show the effect it has had on consolidated assets and liabilities, business segments and CGUs.

 

d) Direct interest held by Nutrecon LLC.