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Information about Components of Equity (Tables)
12 Months Ended
Jun. 30, 2025
Information about Components of Equity [Abstract]  
Schedule of Number of Shares Issued

The number of shares issued as of June 30, 2025, 2024 and 2023 is the following:

 

Year ended  Class  Number of
Shares
   Nominal Value   Subscribed capital 
06/30/2023  Ordinary   5,301,700   $0.10    5,301,700   $530,170 
06/30/2024  Ordinary   5,983,687   $0.10    5,983,687   $598,369 
06/30/2025  Ordinary   10,891,761   $0.10    10,891,761   $1,089,176 
Schedule of Subsidiaries Non-Controlling Interest

The subsidiaries whose non-controlling interest is significant as of June 30, 2025 and 2024 are:

 

Name  06/30/2025   06/30/2024 
         
Bioceres S.A.   10.07%   26.53%
Bioceres Crop Solutions (*)   
-
    72.67%
Schedule of Financial Statements

Summary financial statements:            

 

   06/30/2025   06/30/2024 
         
Current assets   19,390,689    37,499,373 
Non-current assets   (12,909,646)   78,742,912 
Total assets   6,481,043    116,242,285 
           
Current liabilities   97,284,715    47,526,407 
Non-current liabilities   238,458    14,689,742 
Total liabilities   97,523,173    62,216,149 
           
Total equity   (91,042,130)   54,026,136 
           
Total liabilities and equity   6,481,043    116,242,285 

Summary statements of comprehensive income or loss

 

   06/30/2025   06/30/2024   06/30/2023 
             
Revenues   780,952    1,422,707    1,074,655 
Government grants   3,412    197,519    49,185 
Gross margin   784,364    1,620,226    1,123,840 
                
Research and development expenses   (223,688)   (239,446)   (175,737)
Selling, general and administrative expenses   (2,275,441)   (3,248,643)   (3,287,433)
Share of profit or loss of subsidiaries   (33,367,101)   (3,285,724)   5,287,879 
Share of profit or loss of joint ventures and associates   (285)   (2,592)   (3,917)
Other income / (loss), net   (56,484,792)   11,126    249,372 
Operating loss   (91,566,943)   (5,145,053)   3,194,004 
                
Financial results   2,891,781    (1,128,752)   (4,327,324)
Loss before taxes   (88,675,162)   (6,273,805)   (1,133,320)
                
Income tax (expense) / benefit   (1,653,797)   471,416    (463,175)
Result for the year   (90,328,959)   (5,802,389)   (1,596,495)
                
Revaluation of property, plant and equipment, net of tax             (434,390)
Foreign exchange differences on translation of foreign operations   (5,467,311)   (3,865,328)   (5,182,181)
Total comprehensive result   (95,796,270)   (9,667,717)   (7,213,066)
Schedule of Bioceres SA and Bioceres Crop Solutions

Summary financial statements:

 

   06/30/2025   06/30/2024 
         
Current assets   
    -
    408,668,037 
Non-current assets   
-
    441,960,310 
Total assets   
-
    850,628,347 
           
Current liabilities   
-
    329,505,846 
Non-current liabilities   
-
    171,558,140 
Total liabilities   
-
    501,063,986 
           
Total equity   
-
    349,564,361 
          
Total liabilities and equity   
-
    850,628,347 

Summary statements of comprehensive income or loss

 

   06/30/2025   06/30/2024   06/30/2024 
             
Revenues   333,343,987    464,828,548    419,446,439 
Initial recognition and changes in the fair value of biological assets at the point of harvest   1,764,863    (45,746)   610,554 
                
Cost of sales   (203,424,872)   (278,221,812)   (235,457,053)
Changes in the net realizable value of agricultural products after harvest   (1,541,204)   (2,385,069)   (4,351,433)
Research and development expenses   (14,914,822)   (17,183,041)   (15,345,315)
Selling, general and administrative expenses   (123,113,572)   (123,690,910)   (113,002,747)
Share of profit or loss of joint ventures and associates   (1,126,312)   4,049,508    1,198,628 
Other income or expenses, net   6,775,970    (1,498,555)   1,084,892 
Operating (loss) / profit   (2,235,962)   45,852,923    54,183,965 
                
Financial results   (55,335,675)   (34,785,325)   (35,078,018)
(Loss) / profit before taxes   (57,571,637)   11,067,598    19,105,947 
                
Income tax   (1,273,616)   (3,778,615)   1,068,652 
Result for the year   (58,845,253)   7,288,983    20,174,599 
                
Foreign exchange differences on translation of foreign operations   (714,251)   (787,354)   631,500 
Revaluation of property, plant and equipment, net of tax   
-
    
-
    (1,467,349)
Total comprehensive result   (59,559,504)   6,501,629    19,338,750