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Accounts Payable
 12 Months Ended
Jun. 30, 2024
Accounts Payable [Abstract]  
Accounts Payable

Note 17. Accounts Payable

  

As of
June 30,
2024

  

As of
June 30,
2023

Related parties(1)

  

 

7,600,000

  

—

Total Accounts payable – Non-Current

  

$

7,600,000

  

—

On June 14, 2024, Moolec Science SA and Bioceres Crop Solutions Corp. (“BIOX”) signed an agreement under which BIOX sold 15,000 tons of HB4 soybean to Moolec Science SA for an amount of USD 6,600,000 payable in 2026. Later, on September 15, 2024 such payables were exchanged for a convertible note (see note 31). Additionally, on June 29, 2024, Moolec Science SA entered into an exclusive Technology Access License Agreement with BIOX for USD 1,000,000, granting Moolec Science SA the right to use BIOX’s HB4 technology for a period of 5 years.

  

As of
June 30,
2024

  

As of
June 30,
2023

Accruals

  

 

1,351,057

  

 

787,010

Trade payables

  

 

873,534

  

 

2,339,087

Related parties(i)

  

 

568,835

  

 

774,460

Transaction expenses payable

  

 

621,260

  

 

3,579,057

Total Accounts payable – Current

  

$

3,414,686

  

$

7,479,614

____________

The book value is reasonably approximate to the fair value given its short-term nature.

(i)      The details of the related parties payables are included in Related Party (see note 28)