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Information About Components of Consolidated Statements of Financial Position (Tables)
 12 Months Ended
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    
-