XML 75 R46.htm IDEA: XBRL DOCUMENT v3.25.4
Share-Based Payment (Tables)
 12 Months Ended
Jun. 30, 2025
Share-Based Payment [Abstract]  
Schedule of Fair Value of the Stock Options at the Grant Date

The fair value of the stock options at the grant date was estimated using the “Black-Scholes” model, considering the terms and conditions under which the options on shares were granted and adjusted to consider the possible dilutive effect of the future exercise of options.

 

Factor  Stand Alone Stock Option Grant   Employee Stock Option Plan   Past Share Option plan   Base Share Option plan   Performance Share Option plan 
Weighted average fair value of shares  $5.42   $13.98   $11.45   $10.80   $10.79 
Weighted average exercise price  $4.55   $5.55   $12.48   $10.52   $10.52 
Weighted average expected volatility   29.69%   42.18%   48.73%   54.73%   54.73%
Dividend rate   0%   0%   0%   0%   0%
Weighted average risk-free interest rate   1.66%   1.17%   4.40%   4.47%   4.47%
Weighted average expected life   9.89 years    9.22 years    4.89 years    2.97 year    2.97 year 
Weighted average fair value of stock options at measurement date  $2.47   $10.10   $5.01   $4.46   $4.45 
Schedule of Range of Assumptions which have Determined

Bioceres Crop Solutions’s fair value of the grants was estimated utilizing a Black Scholes option pricing model based on the following range of assumptions which have determined consistent with BIOX’s historical methodology for such assumptions:

 

   July 12,
2022		 
Exercise price  $7.16 - 204.66 
Expected life (years)   0.03 - 9.83 
Estimated volatility factor   34.9% - 44.4%
Risk-free interest rate   0.0%
Expected dividend yield   — 
Schedule of Option Activity and Weighted Average Exercise Price

The following table shows the evolution of stock option and weighted average exercise price for the years ended June 30, 2025, and 2024:

 

   06/30/2025   06/30/2024 
   Number of options   W.A. Exercise price   Number of options   W.A. Exercise price 
                 
At the beginning of the year   7,345,795    11.83    1,791,000    15.79 
Granted during the year   
-
    
-
    5,631,894    10.55 
Cancelled or expired during the year   
-
    
-
    (570)   10.07 
Exercised during the year   
-
    
-
    (76,529)   10.73 
Loss of control   (7,345,795)   11.83    
-
    
-
 
Effective at the end of the year   
-
    
-
    7,345,795    11.83