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Financial Instruments – Risk Management (Tables)
 12 Months Ended
Jun. 30, 2025
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Schedule of Liquidity Risk

The following table sets out the contractual maturities of financial liabilities:

 

As of June 30, 2025  Up to
3 months		   3 to 12 months   Between one and three years 
Trade and other payables   7,323,933    
   -
    
-
 
Borrowings   227,154,007    
-
    1,348,173 
Convertible notes   
-
    
-
    18,260,456 
Lease liability   117,463    
-
    
-
 
Total   234,595,403    
-
    19,608,629 

 

As of June 30, 2024  Up to
3 months		   3 to 12 months   Between one and three years 
Trade and other payables   107,801,065    61,136,471    
-
 
Borrowings   87,538,816    146,971,935    127,248,305 
Consideration for acquisition of assets   
-
    4,571,824    2,005,143 
Convertible notes   
-
    
-
    80,809,686 
Lease liability   738,561    2,384,217    8,161,359 
Total   196,078,442    215,064,447    218,224,493 
Schedule of Other Foriegn Currencies with Variables Remaining Constant The Company estimates that a devaluation or an appreciation of the Argentine peso against the U.S. dollar of 20% during the year ended June 30, 2025, would have resulted in the following results:

  Estimated 
Exchange rate variation  (-) 20%   (+) 20% 
Argentine peso amount expressed in US$   (51,228,445)   51,228,445 
Schedule of Financial Assets by Category

Financial assets by category

 

 

  Amortized cost   Mandatorily measured at fair value through profit or loss 
Financial asset  06/30/2025   06/30/2024   06/30/2025   06/30/2024 
Cash and cash equivalents   767,919    27,210,070    
-
    56,284,573 
Other financial assets   8,234,539    
-
                 19,722    14,858,124 
Trade receivables   6,085,400    209,007,195    
-
    
-
 
Other receivables (*)   14,085,303    45,342,974    
-
    
-
 
Total   29,173,161    281,560,239    19,722    21,142,697 

 

(*)Advances expenses and tax balances are not included.
Schedule of Financial Liabilities by Category

Financial liabilities by category

 

   Amortized cost   Mandatorily measured at fair value through profit or loss 
Financial liability  06/30/2025   06/30/2024   06/30/2025   06/30/2024 
Trade and other payables   7,323,933    156,947,744    
-
    11,989,792 
Borrowings   228,502,180    361,759,056    
-
    
-
 
Consideration for acquisition of assets   
-
    3,852,853    
-
    2,724,114 
Convertible notes   18,260,456    80,809,686    
-
    
-
 
Lease liability   117,463    11,284,137    
-
    
-
 
Warrants   
-
    
-
            1,211,093    
-
 
Total   254,204,032    614,653,476    1,211,093    14,713,906 
Schedule of Fair Value by Hierarchy Level 3 comprises financial instruments with inputs for estimating fair value that are not based on observable market data.
  Level 1   Level 2   Level 3 
Measurement at fair value at 06/30/2025            
Financial assets at fair value            
Investments at fair value   19,722    -    - 
                
Financial liabilities valued at fair value               
Warrant liability   181,093    -    1,030,000 

 

  Level 1   Level 2   Level 3 
Measurement at fair value at 06/30/2024            
Financial assets at fair value            
Mutual funds   12,943,378    
-
    
-
 
Moolec Science SA shares   2,191,286    
-
    
-
 
Investments at fair value   2,311,604    
-
    
-
 
US Treasury bills   1,993,668    
-
    
-
 
Other investments   1,702,761    
-
    
-
 
                
Financial liabilities valued at fair value               
Trade and other payables   
-
    11,989,792    
-
 
Consideration for acquisition   2,724,114    
-
    
-
 
Currency Risk  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Schedule of Interest Rate Risk

The table below sets forth the net exposure to currency risk as of June 30, 2025:

 

Net foreign currency position  06/30/2025 
Amount expressed in US$   (206,837,587)
Other currencies   (49,304,636)
Interest Rate Risk  
FINANCIAL INSTRUMENTS - RISK MANAGEMENT  
Schedule of Interest Rate Risk

The Group’s debt composition is set out below.

 

  06/30/2025   06/30/2024 
Carrying amount        
Fixed-rate instruments        
Current financial liabilities   227,154,007    187,141,491 
Non-current financial liabilities   19,608,629    193,681,929 
    246,762,636    380,823,420 
Variable-rate instruments          
Current financial liabilities   
-
    47,369,260 
Non-current financial liabilities   
-
    14,376,062 
    
-
    61,745,322