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Taxation (Tables)

12 Months Ended

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	)

X

- Definition

The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard
-URIDate 2025-03-27

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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.

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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.

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