Bioceres Crop Solutions (BIOX) 6-K 26 Feb 21 2021 Q2 Current report (foreign) Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Dec. 31, 2020
Document and Entity Information [Abstract]
Document Type	6-K
Entity Registrant Name	Bioceres Crop Solutions Corp.
Entity Central Index Key	0001769484
Document Period End Date	Dec. 31, 2020
Current Fiscal Year End Date	--06-30
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Amendment Flag	false

UNAUDITED INTERIM CONDENSED CON

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)	Dec. 31, 2020	Jun. 30, 2020
CURRENT ASSETS
Cash and cash equivalents	$ 19,130,206	$ 27,159,421
Other financial assets	16,930,214	28,799,833
Trade receivables	84,653,104	73,546,633
Other receivables	7,789,873	4,770,672
Income and minimum presumed income taxes recoverable	152,222	112,220
Inventories	41,655,409	29,338,548
Biological assets	10,554,349	965,728
Other assets	5,000,000
Total current assets	185,865,377	164,693,055
NON-CURRENT ASSETS
Other financial assets	330,679	322,703
Trade receivables	292,067
Other receivables	1,906,162	1,703,573
Income and minimum presumed income taxes recoverable	8,639	6,029
Deferred tax assets	3,326,649	2,693,195
Investments in joint ventures and associates	25,095,260	24,652,792
Property, plant and equipment	41,868,162	41,515,106
Investment properties	2,499,206
Intangible assets	57,781,483	35,333,464
Goodwill	25,612,752	25,526,855
Right of use asset	1,147,525	1,114,597
Total non-current assets	159,868,584	132,868,314
Total assets	345,733,961	297,561,369
CURRENT LIABILITIES
Trade and other payables	62,481,922	57,289,862
Borrowings	89,505,969	63,721,735
Employee benefits and social security	4,103,906	4,510,592
Deferred revenue and advances from customers	1,190,698	2,865,437
Income tax payable	6,518,819	1,556,715
Government grants	1,955	1,270
Consideration for acquisition of assets	800,000
Lease liabilities	547,193	665,098
Total current liabilities	165,150,462	130,610,709
NON-CURRENT LIABILITIES
Trade and other payables	771,658	452,654
Borrowings	29,324,238	41,226,610
Employee benefits and social security		534,038
Government grants		2,335
Joint ventures and associates	1,647,109	1,548,829
Deferred tax liabilities	16,726,267	16,858,125
Provisions	398,431	417,396
Consideration for acquisition of assets	7,637,972
Private warrants		1,686,643
Convertible notes	45,788,217	43,029,834
Lease liabilities	438,875	444,714
Total non-current liabilities	102,732,767	106,201,178
Total liabilities	267,883,229	236,811,887
EQUITY
Equity attributable to owners of the parent	61,267,551	46,179,395
Non-controlling interests	16,583,181	14,570,087
Total equity	77,850,732	60,749,482
Total equity and liabilities	$ 345,733,961	$ 297,561,369

UNAUDITED INTERIM CONDENSED C_2

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)		3 Months Ended		6 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
UNAUDITED INTERIM CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Revenues from contracts with customers		$ 48,003,308	$ 62,272,547	$ 90,108,598	$ 98,502,367
Government grants		556	2,398	1,160	24,236
Initial recognition and changes in the fair value of biological assets		734,826	719,343	984,193	719,343
Total		48,738,690	62,994,288	91,093,951	99,245,946
Cost of sales		(25,073,842)	(32,962,728)	(48,186,484)	(53,307,802)
Research and development expenses		(1,114,820)	(923,613)	(2,139,032)	(2,127,352)
Selling, general and administrative expenses		(11,219,716)	(10,497,408)	(21,311,959)	(19,182,319)
Share of profit or loss of joint ventures and associates		65,975	1,240,958	305,687	1,298,505
Other income or expenses, net		135,132	(286,534)	140,322	(181,566)
Operating profit		11,531,419	19,564,963	19,902,485	25,745,412
Financial cost		(5,366,130)	(8,904,378)	(10,642,180)	(13,657,473)
Other financial results		(530,744)	5,432,749	(7,990,156)	(6,211,203)
Profit before income tax		5,634,545	16,093,334	1,270,149	5,876,736
Income tax		(3,835,587)	(3,443,508)	(5,841,453)	(1,204,655)
(Loss) profit for the period		1,798,958	12,649,826	(4,571,304)	4,672,081
Other comprehensive income (loss)		658,996	5,834,121	795,127	(7,566,525)
Items that may be subsequently reclassified to profit and loss		898,436	7,397,362	912,232	(10,309,083)
Exchange differences on translation of foreign operations from joint ventures		126,434	1,646,918	49,996	(2,688,252)
Exchange differences on translation of foreign operations		772,002	5,750,444	862,236	(7,620,831)
Items that will not be subsequently reclassified to loss and profit		(239,440)	(1,563,241)	(117,105)	2,742,558
Revaluation of property, plant and equipment, net of tax, of Joint ventures and associates	[1]	(25,630)	(206,019)	(11,495)	355,702
Revaluation of property, plant and equipment, net of tax	[2]	(213,810)	(1,357,222)	(105,610)	2,386,856
Total comprehensive (loss) profit		2,457,954	18,483,947	(3,776,177)	(2,894,444)
(Loss) profit for the period attributable to:
Equity holders of the parent		648,193	11,314,881	(6,323,365)	4,264,504
Non-controlling interests		1,150,765	1,334,945	1,752,061	407,577
(Loss) profit for the period		$ 1,798,958	$ 12,649,826	$ (4,571,304)	$ 4,672,081
(Loss) Profit per share
Basic (loss) profit attributable to ordinary equity holders of the parent	[3]	$ 0.0171	$ 0.3133	$ (0.1663)	$ 0.1181
Diluted (loss) profit attributable to ordinary equity holders of the parent		$ 0.0166	$ 0.3133	$ (0.1663)	$ 0.1181
Weighted average number of shares
Weighted average number of shares Basic	[3]	38,016,601	36,120,517	38,016,601	36,120,517
Weighted average number of shares Diluted		39,038,280	36,120,517	38,016,601	36,120,517
Total comprehensive (loss) profit attributable to:
Equity holders of the parent		$ 1,244,596	$ 16,286,073	$ (5,789,271)	$ (2,427,318)
Non-controlling interests		1,213,358	2,197,874	2,013,094	(467,126)
Total comprehensive (loss) profit		$ 2,457,954	$ 18,483,947	$ (3,776,177)	$ (2,894,444)
[1]	The tax effect of the revaluation of property, plant and equipment of joint ventures and associates was $(3,832) and $177,851 for the six-month periods ended December 31, 2020 and 2019, respectively.
[2]	The tax effect of the revaluation of property, plant and equipment was $(48,774) and $ 795,619 for the six-month periods ended December 31, 2020 and 2019, respectively.
[3]	For the six-month periods ended December 31, 2020 and 2019, diluted EPS was the same as basic EPS. See Note 9.

UNAUDITED INTERIM CONDENSED C_3

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($)	6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
UNAUDITED INTERIM CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Income tax relating to changes in revaluation surplus included in other comprehensive income for joint venture and associates	$ (3,832)	$ 177,851
Income tax relating to changes in revaluation surplus included in other comprehensive income	$ (48,774)	$ 795,619

UNAUDITED INTERIM CONDENSED C_4

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($)	Equity / (deficit) attributable to owners of the parent	Issued capital	Share premium	Own shares trading premium	Stock options and share based incentives	Convertible instruments	Cost of own shares held	Retained deficit	Foreign currency translation reserve	Revaluation of PP&E and effect of tax rate change	Non-controlling Interests	Total
Beginning balance at Jun. 30, 2019	$ 47,301,863	$ 3,613	$ 96,486,865					$ (21,972,287)	$ (31,479,583)	$ 4,263,255	$ 14,793,003	$ 62,094,866
Share-based incentives	1,867,334				$ 1,867,334							1,867,334
(Loss) profit for the period	4,264,504							4,264,504			407,577	4,672,081
Other comprehensive income or loss	(6,691,822)								(8,885,868)	2,194,046	(874,703)	(7,566,525)
Ending balance at Dec. 31, 2019	46,741,879	3,613	96,486,865		1,867,334			(17,707,783)	(40,365,451)	6,457,301	14,325,877	61,067,756
Beginning balance at Jun. 30, 2020	46,179,395	3,613	96,486,865		3,428,029	$ 702,981	$ (30,906)	(18,613,112)	(43,198,201)	7,400,126	14,570,087	60,749,482
Capitalization of warrants (Note 6.15)	6,849,468	260	7,765,410	$ (916,202)								6,849,468
Shares issued (Note 6.7)	15,000,000	188	14,999,812									15,000,000
Share-based incentives	636,519				636,519							636,519
Purchase of own shares	(1,608,560)						(1,608,560)					(1,608,560)
(Loss) profit for the period	(6,323,365)							(6,323,365)			1,752,061	(4,571,304)
Other comprehensive income or loss	534,094								627,778	(93,684)	261,033	795,127
Ending balance at Dec. 31, 2020	$ 61,267,551	$ 4,061	$ 119,252,087	$ (916,202)	$ 4,064,548	$ 702,981	$ (1,639,466)	$ (24,936,477)	$ (42,570,423)	$ 7,306,442	$ 16,583,181	$ 77,850,732

UNAUDITED INTERIM CONDENSED C_5

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2020
OPERATING ACTIVITIES
(Loss) profit for the period	$ 1,798,958	$ 12,649,826	$ (4,571,304)	$ 4,672,081
Adjustments to reconcile profit to net cash flows
Income tax			5,841,453	1,204,655
Finance results			18,632,336	19,868,676
Depreciation of property, plant and equipment			1,104,537	989,524
Amortization of intangible assets			1,071,448	1,103,069
Depreciation of leased assets			287,484	308,030
Transaction expenses			1,839,679	(783,296)
Share-based incentive and stock options			636,519	1,867,334
Share of profit or loss of joint ventures and associates	(65,975)	(1,240,958)	(305,687)	(1,298,505)
Provisions for contingencies			52,441	(8,134)
Allowance for impairment of trade debtors			126,593	1,120,787
Allowance for obsolescence			365,458	524,264
Initial recognition and changes in the fair value of biological assets			(984,193)	(716,741)
Gain or loss on sale of equipment and intangible assets			(7,919)	63,837
Working capital adjustments
Trade receivables			(25,172,337)	(23,147,172)
Other receivables			(3,457,049)	(2,990,302)
Income and minimum presumed income taxes			4,560,265	2,000,136
Inventories			(13,147,532)	(6,235,539)
Trade and other payables			3,252,321	10,642,658
Employee benefits and social security			(1,009,417)	(674,056)
Deferred revenue and advances from customers			(1,797,030)	2,971,835
Government grants			(1,650)	(4,470)
Interest collected			1,658,084	571,056
Inflation effects on working capital adjustments			(12,620,160)	(11,575,594)
Net cash flows (used in) generated by operating activities			(23,645,660)	474,133
INVESTMENT ACTIVITIES
Proceeds from sale of property, plant and equipment			82,510	17,071
Acquisition of assets			(5,000,000)
Proceeds from sales of financial assets			12,732,709
Purchase of property, plant and equipment			(1,755,975)	(1,007,253)
Acquisition of investment property			(758,063)
Capitalized development expenditures			(1,556,367)	(504,122)
Purchase of intangible assets			(576,684)	(98,308)
Purchase of own shares			(1,608,560)
Net cash flows generated by (used in) investing activities			1,559,570	(1,592,612)
FINANCING ACTIVITIES
Proceeds from borrowings			69,542,113	55,536,625
Repayment of borrowings, financed payments and interest payments			(55,374,045)	(54,939,806)
Increase in bank overdraft and other short-term borrowings			1,374,003	4,721,095
Other financial proceeds or payments, net			(435,635)	2,018,181
Leased assets payments			(293,181)	(243,414)
Warrants tender offer payments			(1,030,952)
Net cash flows generated by financing activities			13,782,303	7,092,681
Net (decrease) increase in cash and cash equivalents			(8,303,787)	5,974,202
Inflation effects on cash and cash equivalents			(403,950)	(99,554)
Cash and cash equivalents as of beginning of the period			27,159,421	3,450,873	$ 3,450,873
Effect of exchange rate changes on cash and equivalents			678,522	1,243,337
Cash and cash equivalents as of the end of the period	$ 19,130,206	$ 10,568,858	$ 19,130,206	$ 10,568,858	$ 27,159,421

GENERAL INFORMATION

GENERAL INFORMATION	6 Months Ended
	Dec. 31, 2020
GENERAL INFORMATION
GENERAL INFORMATION	1. GENERAL INFORMATION Bioceres Crop Solutions Corp. (NYSE American: BIOX) is a fully integrated provider of crop productivity technologies designed to enable the transition of agriculture towards carbon neutrality. To do this, Bioceres’ solutions create economic incentives for farmers and other stakeholders to adopt environmentally friendlier production practices. The Group has a unique biotech platform with high-impact, patented technologies for seeds and microbial ag-inputs, as well as next generation crop nutrition and protection solutions. Bioceres is a global company with an extensive geographic footprint. The Group’s agricultural inputs are marketed across more than 31 countries, including Brazil, Paraguay, India, United States, Uruguay, Colombia, France and South Africa. Unless the context otherwise requires, “we”, “us”, “our”, “Bioceres”, “BIOX”, “the Group”, and “Bioceres Crop Solutions” will refer to Bioceres Crop Solutions Corp. and its subsidiaries.

ACCOUNTING STANDARDS AND BASIS

ACCOUNTING STANDARDS AND BASIS OF PREPARATION	6 Months Ended
	Dec. 31, 2020
ACCOUNTING STANDARDS AND BASIS OF PREPARATION
ACCOUNTING STANDARDS AND BASIS OF PREPARATION	2. ACCOUNTING STANDARDS AND BASIS OF PREPARATION 2.1. Statement of compliance with IFRS as issued by IASB These unaudited interim condensed consolidated financial statements for the six-month period ended December 31, 2020 have been prepared in accordance with Accounting Standard IAS 34 Interim Financial Reporting. These unaudited interim condensed consolidated financial statements do not include all notes of the type normally included in an annual financial statement. Accordingly, these unaudited interim condensed consolidated financial statements are to be read in conjunction with the consolidated financial statements as of June 30, 2020. 2.2. Authorization for the issue of the unaudited interim condensed consolidated financial statements These unaudited interim condensed consolidated financial statements of the Group as of December 31, 2020, June 30, 2020 and for the six-month periods ended December 31, 2020 and 2019 were authorized by the Board of Directors of Bioceres Crop Solutions Corp. on February 26, 2021. 2.3. Basis of measurement The unaudited interim condensed consolidated financial statements of the Group have been prepared using: · Going Concern Basis of Accounting, considering the conclusion of the assessment made by the Group’s Management about the ability of the Group and its subsidiaries to continue as a going concern, in accordance with the requirements of paragraph 25 of IAS 1, “Presentation of Financial Statements”. · Accrual Basis of Accounting (except for cash flows information). Under this basis of accounting, the effects of transactions and other events are recognized as they occur, even when there are no cash flows. 2.4. Functional currency and presentation currency a) Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic market in which the entity operates (i.e., “the functional currency”). IAS 29 “Financial reporting in hyperinflationary economies” requires that the financial statements of an entity whose functional currency is the currency of a hyperinflationary economy, whether these are based on the historical cost method or the current cost method, be stated in terms of the measuring unit current at the closing date of the reporting period. For such purpose, the inflation produced since the acquisition date or the revaluation date, as applicable, must be computed in non-monetary items. The standard details a series of factors to be considered for concluding whether an economy is hyperinflationary, including, but not limited to, a cumulative inflation rate over a three-year period that approaches or exceeds 100%. Inflation accumulated in three years, as of June 30, 2018, was over 100%. It was for this reason that, in accordance with IAS 29, the Argentine economy had to be considered as hyperinflationary since July 1, 2018. Consequently, the Group has applied IAS 29 to these financial statements. In an inflationary period, any entity that maintains an excess of monetary assets over monetary liabilities, will lose purchasing power, and any entity that maintains an excess of monetary liabilities over monetary assets, will gain purchasing power, provided that such items are not subject to an adjustment mechanism. Briefly, the restatement mechanism of IAS 29 establishes that monetary assets and liabilities will not be restated because they are already expressed in a current unit of measurement at the end of the reporting period. Assets and liabilities subject to adjustments based on specific agreements, will be adjusted according to those agreements. Non-monetary items measured at their current values at the end of the reporting period, such as the net realizable value or others, do not need to be restated. The remaining non-monetary assets and liabilities will be restated according to a general price index. The loss or gain for the net monetary position will be included in the net result of the reporting period, revealing this information in a separate line item. The inflation adjustment to the initial balances was calculated by means of a conversion factor derived from the Argentine price indexes published by the National Institute of Statistics. The index as of December 31, 2019 and June 30, 2019 was 283.4442 and 225.5370, respectively. The index as of December 31, 2020 and June 30, 2020 was 385.8826 and 321.9738, respectively. The comparative figures in these unaudited interim condensed consolidated financial statements presented in a stable currency are not adjusted for subsequent changes in the price levels or exchange rates. b) The unaudited interim condensed consolidated financial statements of the Group are presented in US Dollars, which is the presentation currency. c) Transactions entered into by Group entities in a currency other than their functional currency are recorded at the relevant exchange rates as of the date upon which such transactions occur. Foreign currency monetary assets and liabilities are translated at the prevailing exchanges rates as of the final day of each reporting period. Exchange differences arising from the retranslation of unsettled monetary assets and liabilities are recognized immediately in profit or loss, except for foreign currency borrowings qualifying as a hedge of a net investment in a foreign operation for which exchange differences are recognized in other comprehensive income and accumulated in the foreign exchange reserve along with the exchange differences arising from the retranslation of the foreign operation. Upon the disposal of a foreign operation, the cumulative exchange differences recognized in the foreign exchange reserve relating to such operation up to the date of disposal are transferred to the consolidated statement of profit or loss and other comprehensive income as part of the gain or loss recognized upon such disposal. 2.5. Changes in accounting policies The Group has accounted for an investment property (see Note 6.9). Investment property is land or a building (including part of a building) or both that is held to earn rentals or for capital appreciation or both. An example of investment property is land held for a currently undetermined future use and not held for sale in the ordinary course of business. The investment property was measured initially at cost. For subsequent measurement, the Group adopted the cost model as its accounting policy for investments properties. Others accounting policies adopted in the preparation of these unaudited interim condensed consolidated financial statements are consistent with those adopted for the preparation of the consolidated financial statements as of June 30, 2020. 2.6. Changes in accounting estimates and judgments The determination of fair value of the assets described in Note 4 at the acquisition date is mainly based on the application of a future cash flow present value technique. The main assumptions considered in determining fair value relate to the applicable discount rate and to the projections of incomes. There were no other significant changes in accounting estimates and judgments with respect to the consolidated financial statements as of June 30, 2020.

NEW STANDARDS, AMENDMENTS AND I

NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB	6 Months Ended
	Dec. 31, 2020
NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB
NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB	3. NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB a) The following new standards became applicable for the current reporting period and adopted by the Group. These amendments did not have a material impact on the Group. Amendments to IFRS 16 - COVID-19 related Rent Concessions As a result of the COVID-19 pandemic, rent concessions have been granted to lessees. Such concessions might take a variety of forms, including payment holidays and deferral of lease payments. In May 2020, the IASB made an amendment to IFRS 16 Leases which provides lessees with an option to treat qualifying rent concessions in the same way as they would if they were not lease modifications. In many cases, this will result in accounting for the concessions as variable lease payments in the period in which they are granted. Entities applying the practical expedients must disclose this fact, whether the expedient has been applied to all qualifying rent concessions or, if not, information about the nature of the contracts to which it has been applied, as well as the amount recognized in profit or loss arising from the rent concessions. The amendments are effective for financial years beginning on or after January 1, 2020. Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 - Interest Rate Benchmark Reform (Phase 2) The Phase 2 amendments, Interest Rate Benchmark Reform—Phase 2, address issues that might affect financial reporting during the reform of an interest rate benchmark, including the effects of changes to contractual cash flows or hedging relationships arising from the replacement of an interest rate benchmark with an alternative benchmark rate (replacement issues). In 2019, the Board issued its initial amendments in Phase 1 of the project. The amendments are related to changes in the basis for determining contractual cash flows of financial assets, financial liabilities and lease liabilities; hedge accounting; and disclosures. They apply only to changes required by the interest rate benchmark reform to financial instruments and hedging relationships. The amendments are effective for financial years beginning on or after January 1, 2020. Earlier application is permitted. b) The following new standards are not yet adopted by the Group Amendments to IAS 1 - Classification of Liabilities as Current or Non-current - Deferral of Effective Date The amendment defers by one year the effective date of Classification of Liabilities as Current or Non-current, which amends IAS 1 Presentation of Financial Statements. Classification of Liabilities as Current or Non-current was issued in January 2020, effective for annual reporting periods beginning on or after 1 January 2022. However, in response to the covid-19 pandemic, the effective date was deferred by one year to provide companies with more time to implement any classification changes resulting from those amendments. Classification of Liabilities as Current or Non-current is now effective for annual reporting periods beginning on or after 1 January 2023. Earlier application of the amendments continues to be permitted.

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Dec. 31, 2020
ACQUISITIONS
ACQUISITIONS	4. ACQUISITIONS On November 12, 2020 we acquired from Arcadia Biosciences Inc (“Arcadia”) the remaining ownership interest in Verdeca LLC (“Verdeca”), a joint agreement formed by Bioceres and Arcadia in 2012 to develop second generation biotechnologies for soybean and to globally commercialize the HB4 Soy technology, and in-licensing rights to Arcadia’s safflower and wheat traits and the related brands. As part of the transaction, Bioceres has gained full access to and control of Verdeca´s vetted soybean library of gene-edited materials used to develop new quality and productivity traits for this crop, as well as exclusive rights to all Arcadia technologies that are applicable to soybean. The complementary portfolio of materials being licensed includes wheat varieties that produce flour with 65% less gluten, ten times the dietary fiber content of conventional wheat flours, and oxidative stability, which extends the shelf life of whole flours and food products produced with these flours. In addition, these flours produce breads and other foods that are substantially equivalent in taste and all other aspects to conventional wheat. It should be noted that some of the rights being acquired by Bioceres are subject to clearances by third parties (see Note 6.7). In consideration for the acquisition of the above-mentioned rights and assets, Bioceres paid Arcadia at the closing of the transaction $5 million in cash and $15 million in equity consisting of 1,875,000 Bioceres common shares priced at $8 and which are subject to a six-month lock-up period. Bioceres has relied on the exemption from the registration requirements of the Securities Act of 1933 under Section 4(a)(2) thereof, for a transaction by an issuer not involving any public offering. One-third of these shares are pledged in favor of Bioceres and will be released to Arcadia when the aforementioned third-party clearances related to the in-licensing of the wheat rights have been granted. Bioceres will also pay Arcadia $2 million subject to Verdeca obtaining Chinese import clearance for HB4 Soy or achieving penetration of this technology in a minimum number of planted hectares. These payments do not include $1 million due to Arcadia post-closing as a reimbursement of costs associated with the transaction. Following the transaction Bioceres agreed with Arcadia to make royalty payments equivalent to 6% of the net HB4 Soy technology revenues realized by Verdeca and capped at a maximum $10 million aggregate amount of royalty payments, and a royalty payment equivalent to 25% of the net wheat technology revenues resulting from the in-licensed materials. In relation to them, the Group recognized a liability (See Note 6.16).

SEASONALITY

SEASONALITY	6 Months Ended
	Dec. 31, 2020
SEASONALITY
SEASONALITY	5. SEASONALITY The Group revenues fluctuate depending on the timing of orders from our distributors and customers and on prevailing seed market prices, which influence the purchase decisions of growers, the end-users of seed and integrated products, crop protection products and crop nutrition products. Given the cyclicality of crop planting and harvesting and South America’s planting and growing seasons, which vary from year to year, our business is highly seasonal. This results in substantial fluctuations in quarterly sales and profitability. Generally, the Group sales are concentrated in the third and fourth quarters of each calendar year, when demand for seed and integrated products, crop protection products and crop nutrition products increases as South American growers begin planting their fields. Regarding the seed and integrated products business, the Group contracts with growers and seed suppliers based upon anticipated market demand that we forecast. Generally, in the seed and integrated products business we stock the seed during the harvest season and ship from inventory throughout the year, with the objective of selling most of the inventory from the current year’s harvest before the next year’s, with crop protection and crop nutrition business following a cycle similar to the seed cycle. The impact of seasonality and the resulting fluctuations in quarterly results may be lessened as we achieve our international expansion plans for the seed and integrated products business in geographies with complementary seasons and climates.

INFORMATION ABOUT COMPONENTS OF

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION	6 Months Ended
	Dec. 31, 2020
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION	6. INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION 6.1. Cash and cash equivalents 12/31/2020 06/30/2020 Cash at bank and on hand 4,633,470 4,813,012 Mutual funds 14,496,736 22,346,409 19,130,206 27,159,421 6.2. Other financial assets 12/31/2020 06/30/2020 Current Restricted short-term deposits 5,052,295 4,390,458 US Treasury bills 7,316,388 7,768,410 Other investments 4,561,531 16,640,965 16,930,214 28,799,833 12/31/2020 06/30/2020 Non-current Shares of Bioceres S.A. 322,625 321,705 Other marketable securities 8,054 998 330,679 322,703 6.3. Trade receivables 12/31/2020 06/30/2020 Current Trade debtors 67,157,349 53,047,035 Allowance for impairment of trade debtors (3,824,980) (3,886,832) Shareholders and other related parties (Note 15) 240,954 1,090,004 Allowance for impairment of shareholders and other related parties (Note 15) (378) (768) Allowance for credit notes to be issued (1,527,419) (2,285,197) Trade debtors - Parent company (Note 15) 8,337 — Trade debtors - Joint ventures and associates (Note 15) — 120,992 Deferred checks 22,599,241 25,461,399 84,653,104 73,546,633 Non-current Trade debtors 292,067 — 292,067 — 6.4. Other receivables 12/31/2020 06/30/2020 Current Taxes 2,417,921 2,205,342 Other receivables - Other related parties (Note 15) 1,759 2,102 Other receivables - Parents companies and related parties to Parents (Note 15) 815,770 102,069 Other receivables - Joint ventures and associates (Note 15) 1,603,878 1,562,340 Prepayments to suppliers 2,373,254 379,914 Prepayments to suppliers - Shareholders and other related parties (Note 15) — 81,737 Reimbursements over exports 29,083 29,077 Prepaid expenses and other receivables 275,658 128,650 Loans receivable 230,000 230,000 Miscellaneous 42,550 49,441 7,789,873 4,770,672 12/31/2020 06/30/2020 Non-current Taxes 413,615 328,701 Reimbursements over exports 1,492,547 1,293,958 Miscellaneous — 80,914 1,906,162 1,703,573 6.5. Inventories 12/31/2020 06/30/2020 Agrochemicals 133,794 356,489 Seeds and grains 6,860,569 1,300,998 Microbiological resale products 17,420,918 13,486,668 Microbiological products produced 11,165,788 8,079,553 Goods in transit 1,922,081 1,292,239 Supplies 5,429,648 5,930,471 Allowance for obsolescence (1,277,389) (1,107,870) 41,655,409 29,338,548 6.6. Biological assets 12/31/2020 06/30/2020 Biological assets 10,554,349 965,728 10,554,349 965,728 Changes in biological assets Soybean Corn Wheat Barley EcoSoy EcoWheat Total Beginning of the period 105,101 271,754 45,639 34,050 — 509,184 965,728 Initial recognition and changes in the fair value of biological assets 174,578 129,785 239,266 25,377 (149,702) 564,889 984,193 Costs incurred during the period 259,760 442,922 254,909 45,490 10,371,418 4,667,032 16,041,531 Exchange differences (371,625) (80,335) (28,376) (9,251) (844,644) (378,411) (1,712,642) Decrease due to harvest / disposals (87,982) (110,192) (135,089) (28,504) — (5,362,694) (5,724,461) Period ended December 31, 2020 79,832 653,934 376,349 67,162 9,377,072 — 10,554,349 Soybean Corn Wheat Barley Total Beginning of the period 237,723 32,856 — — 270,579 Initial recognition and changes in the fair value of biological assets 205,730 255,674 209,801 48,138 719,343 Cost incurred during the period 293,416 187,807 161,713 46,378 689,314 Exchange differences (99,425) (29,004) (14,312) 379 (142,362) Decrease due to harvest / disposals (241,542) (54,501) (63,507) (48,978) (408,528) Period ended December 31, 2019 395,902 392,832 293,695 45,917 1,128,346 HB4 ® Program Bioceres’ HB4 Program is an identity-preserved production system for growing drought-tolerant soybean and wheat. It has multiple objectives, which include expanding Bioceres’ seed inventories, allowing growers to field test Bioceres’ HB4 technology, providing fields for product demonstrations and validating the products’ regional positioning. HB4 seed varieties produced through the program will be commercialized as an integrated product, the EcoSeed. The seed treatment process to produce EcoSeeds utilizes customized microbial solutions for seed nutrition and protection, including biological fungicides. For soybean EcoSeed products, nitrogen fixing bacteria (inoculants) are also integrated, including stress-tolerant formulations that are also optimized for drought-prone agricultural areas. In addition to providing EcoSeeds for planting, the HB4 program comprises Bioceres’ next-generation crop nutrition and protection technologies for growing EcoWheat and EcoSoy, The HB4 program also includes digital apps that give growers access to satellite-based images and data for monitoring crop health, soil conditions and weather, information that helps optimize crop yields. On top of generating extensive and detailed datasets from each grower’s HB4 production fields that are monitored via these digital apps, Bioceres is applying and leveraging data science and blockchain technology to other areas of agriculture’s value chain, such as crop storage, logistics and processing, in order to guarantee HB4 identity and complete farm-to-fork traceability. The identity-preserved HB4 Program to produce EcoSeeds utilizes service contracts with growers who are committed to preserving the identity of the HB4 crop under a full-seed production offtake agreement, which includes best environmental farming practices, such as no-till agriculture. Under these agreements, Bioceres contributes EcoSeed and the other aforementioned goods (“Contributed goods”) to growers for a pre-agreed price (based on prevailing market prices), which are deduced from the service fees to paid to growers at the time of harvest for the seed multiplication services provided. As part of the transaction described in Note 4, Bioceres acquired full ownership of the HB4 Soybean inventory. HB4 program for EcoSoy had been produced jointly with Arcadia in Verdeca. For the period ended December 31, 2020, the Contributed goods for HB4 Program amounted to $3.6 million with gross margin of approximately 60%. Joint operation with Espartina S.A. On September 1, 2020, Rizobacter Argentina S.A., a subsidiary of the Company, entered into an agreement with Espartina S.A. (“Espartina”) to share its business of producing grain crops. The joint operation is classified as a joint agreement as established in IFRS 11, while the parties are entitled to the assets and obligations over the related liabilities. Rizobacter Argentina S.A. recognizes as a joint operator, in relation to its participation, assets, liabilities, income and expenses. The production obtained is distributed according to the contributions made by each party. The in-kind contributions made during the period amount to $921,390 (Note 15). Each party decides the means of commercialization and the destination of the grains produced. Under the agreement, Rizobacter provides inputs and money necessary for producing the grains and according to the established participation percentages. For its participation, Espartina contributes all cultivation practices in fields, inputs not provided by Rizobacter, and all administrative expenses related to production. 6.7. Other assets 12/31/2020 06/30/2020 Other assets 5,000,000 — 5,000,000 — As mentioned in Note 4, the licenses of wheat varieties acquired from Arcadia are subject to clearances by third parties. They are subject to ROFO, ROFR and certain permission rights that third parties may claim. If this were the case for any of them individually, the license on the claimed technology would not materialize and Arcadia shall, at its sole discretion, either (a) deliver to Bioceres a payment of $5 million in cash, or (b) instruct Bioceres to exercise its pledge rights over 625,000 shares, part of those that were delivered as consideration of payment at closing. Nevertheless, Bioceres would keep the rest of the unclaimed technologies. Until the third party’s rights are solved, we consider this asset as “Other assets” for an amount of $5 million. 6.8. Property, plant and equipment Property, plant and equipment as of December 31, 2020 and June 30, 2020 included the following: 12/31/2020 06/30/2020 Gross carrying amount 55,849,205 54,527,392 Accumulated depreciation (13,981,043) (13,012,286) Net carrying amount 41,868,162 41,515,106 Net carrying amount for each class of assets is as follows: Net carrying Net carrying amount amount Class 12/31/2020 06/30/2020 Office equipment 209,709 188,280 Vehicles 1,721,615 1,149,455 Equipment and computer software 51,755 32,448 Fixtures and fittings 3,472,892 3,679,075 Machinery and equipment 5,243,338 5,449,233 Land and buildings 29,451,178 29,746,076 Buildings in progress 1,717,675 1,270,539 Total 41,868,162 41,515,106 1. Gross carrying amount as of December 31, 2020 is as follows: Gross carrying amount As of the Foreign beginning of currency As of the end Class period Additions Reclassifications Disposals translation Revaluation of period Office equipment 579,882 42,546 — (5,103) 1,474 — 618,799 Vehicles 2,977,542 898,190 — (189,537) 33,791 — 3,719,986 Equipment and computer software 465,679 37,882 — — 3,477 — 507,038 Fixtures and fittings 5,480,431 1,506 — — (32,276) — 5,449,661 Machinery and equipment 9,054,701 267,275 — — (170,499) — 9,151,477 Land and buildings 34,698,618 57,252 — — 118,430 (189,731) 34,684,569 Buildings in progress 1,270,539 451,324 — — (4,188) — 1,717,675 Total 54,527,392 1,755,975 — (194,640) (49,791) (189,731) 55,849,205 2. Accumulated depreciation as of December 31, 2020 is as follows: Depreciation Accumulated as of the Foreign Accumulated beginning of Disposals / Of the currency as of the end Class period Reclassifications period translation Revaluation of period Office equipment 391,602 (2,964) 19,750 702 — 409,090 Vehicles 1,828,087 (117,085) 289,400 (2,031) — 1,998,371 Equipment and computer software 433,231 — 20,737 1,315 — 455,283 Fixtures and fittings 1,801,356 — 169,806 5,607 — 1,976,769 Machinery and equipment 3,605,468 — 291,265 11,406 — 3,908,139 Land and buildings 4,952,542 — 313,579 16,187 (48,917) 5,233,391 Total 13,012,286 (120,049) 1,104,537 33,186 (48,917) 13,981,043 3. Gross carrying amount as of December 31, 2019 is as follows: Gross carrying amount As of the Foreign beginning currency As of the Class of period Additions Reclassifications Disposals translation Revaluation end of period Office equipment 629,119 16,919 — — (58,750) — 587,288 Vehicles 3,604,537 104,849 (384,438) (143,395) (305,040) — 2,876,513 Equipment and computer software 955,657 8,631 (390,125) — (85,968) — 488,195 Fixtures and fittings 6,438,430 19,026 — — (709,698) — 5,747,758 Machinery and equipment 10,233,501 479,735 (413,322) — (1,120,114) — 9,179,800 Land and buildings 34,530,114 3,378 — — (3,836,143) 3,318,976 34,016,325 Buildings in progress 668,614 374,715 — — (159,797) — 883,532 Total 57,059,972 1,007,253 (1,187,885) (143,395) (6,275,510) 3,318,976 53,779,411 4. Accumulated depreciation as of December 31, 2019 is as follows: Depreciation Accumulated as of the Foreign Accumulated beginning of Disposals / Of the currency as of the end Class period Reclasifications period translation Revaluation of period Office equipment 415,682 — 18,197 (42,031) — 391,848 Vehicles 1,818,836 (230,012) 210,091 (161,860) — 1,637,055 Equipment and computer software 832,185 (349,836) 15,632 (80,871) — 417,110 Fixtures and fittings 1,701,034 — 178,229 (181,769) — 1,697,494 Machinery and equipment 3,896,810 (233,094) 258,832 (415,489) — 3,507,059 Land and buildings 4,560,877 — 308,543 (463,108) 136,501 4,542,813 Total 13,225,424 (812,942) 989,524 (1,345,128) 136,501 12,193,379 The depreciation charge is included in Notes 7.3 and 7.4. Revaluation of property, plant and equipment At a minimum, the Group updates its assessment of the fair value of its land and buildings at the end of each reporting year (after the revaluation policy was adopted), considering the most recent independent valuations and market data. As of December 31, 2020, the Group reviewed these valuations in order to determine the variations between the fair values and their book value, taking into consideration the valuations made in June 2020. Management determined the property, plant and equipment’s value within a range of reasonable fair value estimates. All resulting fair value estimates for land and buildings are classified as Level 3 and are consistent with the methodology disclosed in the annual financial statements. 6.9. Investment properties On August 28, 2020, our subsidiary Rizobacter Do Brasil LTDA signed an agreement to acquires lands from some customers whose credit amount due to this subsidiary had already expired. The consideration of payment included the cancelation of customers’ credit amount of $0.9 million and $1.4 million in cash installments. Investment properties as of December 31, 2020 and June 30, 2020 included the following: 12/31/2020 06/30/2020 Gross carrying amount of land 2,499,206 — 2,499,206 — The carrying value of investment properties does not differ significantly from its fair value. 6.10. Intangible assets Intangible assets as of December 31, 2020 and June 30, 2020 included the following: 12/31/2020 06/30/2020 Gross carrying amount 66,376,939 42,832,837 Accumulated amortization (8,595,456) (7,499,373) Net carrying amount 57,781,483 35,333,464 1. Net carrying amount of each class of intangible assets is as follows: Net carrying Net carrying amount amount Class 31/12/2020 06/30/2020 Seed and integrated products Soybean HB4 and breeding program 26,223,085 7,345,923 Ecoseed integrated products 2,304,492 2,296,955 Crop nutrition Microbiological products 3,213,113 2,503,631 Other intangible assets Trademarks and patents 6,116,684 6,374,782 Software 1,177,026 686,965 Customer loyalty 15,815,384 16,125,208 GLA/ARA safflower 2,931,699 — Total 57,781,483 35,333,464 2. Gross carrying amount as of December 31, 2020 is as follows: Gross carrying amount As of the Foreign beginning of currency As of the Class period Additions Transfers translation end of period Seed and integrated products Soybean HB4 and breeding program (1) 7,345,923 19,063,357 (186,804) 609 26,223,085 Ecoseed integrated products 2,296,955 — — 7,537 2,304,492 Crop nutrition Microbiological products 3,867,593 922,937 — 21,369 4,811,899 Other intangible assets Trademarks and patents 8,432,746 — — 27,672 8,460,418 Software 2,088,929 502,137 186,804 5,092 2,782,962 Customer loyalty 18,800,691 — — 61,693 18,862,384 GLA/ARA safflower (Note 4) — 2,931,699 — — 2,931,699 Total 42,832,837 23,420,130 — 123,972 66,376,939 (1) Of the total additions, USD 18,4 million are associated with the transaction mentioned in Note 4. 3. Accumulated amortization as of December 31, 2020 is as follows: Amortization Accumulated as of Foreign Accumulated beginning of currency as of the end of Class period Of the period Transfers translation period Crop nutrition Microbiological products 1,363,962 229,417 — 5,407 1,598,786 Other intangible assets Trademarks and patents 2,057,964 279,016 — 6,754 2,343,734 Software 1,401,964 200,277 — 3,695 1,605,936 Customer loyalty 2,675,483 362,738 — 8,779 3,047,000 Total 7,499,373 1,071,448 — 24,635 8,595,456 4. Gross carrying amount as of December 31, 2019 is as follows: Gross carrying amount As of the Foreign beginning of currency As of the end Class period Additions translation of period Seed and integrated products Soybean HB4 and breeding program 6,120,336 464,608 — 6,584,944 Ecoseed integrated products 2,627,946 39,514 (287,901) 2,379,559 Crop nutrition Microbiological products 3,267,200 — (498,873) 2,768,327 Other intangible assets Trademarks and patents 9,810,822 — (1,074,808) 8,736,014 Software 2,149,340 98,308 (219,709) 2,027,939 Customer loyalty 21,873,093 — (2,396,269) 19,476,824 Total 45,848,737 602,430 (4,477,560) 41,973,607 5. Accumulated amortization as of December 31, 2019 is as follows: Amortization Accumulated as of Foreign Accumulated beginning of currency as of the end Class period Of the period translation of period Crop nutrition Microbiological products 1,059,083 236,898 (99,766) 1,196,215 Other intangible assets Trademarks and patents 1,747,174 288,105 (191,409) 1,843,870 Software 1,154,617 203,512 (119,978) 1,238,151 Customer loyalty 2,271,437 374,554 (248,844) 2,397,147 Total 6,232,311 1,103,069 (659,997) 6,675,383 The amortization charge is included in Notes 7.3 and 7.4. 6.11. Goodwill The variations in goodwill that occurred during the period correspond to the result of inflation adjustment and conversion to presentation currency. There were not any indicators of goodwill impairment. Carrying amount of goodwill as of December 31, 2020 and June 30, 2020 is as follows: 12/31/2020 06/30/2020 Rizobacter 20,162,706 20,094,633 Bioceres Crops S.A. (previously named Semya) 5,450,046 5,432,222 25,612,752 25,526,855 6.12. Trade and other payables 12/31/2020 06/30/2020 Current Trade creditors 44,470,002 37,139,351 Shareholders and other related parties (Note 15) 2,392,591 1,031,710 Trade creditors - Parent company (Note 15) 29,107 2,210,308 Trade creditors - Joint ventures and associates (Note 15) 13,256,575 14,409,853 Taxes 2,066,219 2,163,552 Consideration of payment for Bioceres Crops S.A. acquisition (Note 15) 122,950 122,950 Miscellaneous 144,478 212,138 62,481,922 57,289,862 Non-current Trade creditors 319,004 — Consideration of payment for Bioceres Crops S.A. acquisition (Note 15) 452,654 452,654 771,658 452,654 6.13. Borrowings 12/31/2020 06/30/2020 Current Bank overdrafts — 73,362 Bank borrowings 47,951,049 47,646,912 Corporate bonds 26,866,736 12,611,940 Net loans payables-Parents companies and related parties to Parents (Note 15) 3,694,128 3,389,521 Subordinated loan 10,994,056 — 89,505,969 63,721,735 Non-current Subordinated loan — 10,364,045 Bank borrowings 3,304,012 3,497,671 Corporate bonds 17,020,226 18,364,894 Net loans payables-Parents companies and related parties to Parents (Note 15) 9,000,000 9,000,000 29,324,238 41,226,610 On August 18, 2020, under the framework of law N° 23.576 and complementary obligations for corporate bonds, the Group completed an offering of $17 million under Series IV of its corporate bonds due August 18, 2023 with a nominal annual rate of 0%. The principal will be amortized in one instalment on the maturity date. The carrying value of some borrowings as of December 31, 2020 measured at amortized cost differs from the fair value of these borrowings. The following measures of fair values are based on discounted cash flows (Level 3), due to the use of unobservable inputs, including own credit risk. 12/31/2020 06/30/2020 Amortized Amortized cost Fair value cost Fair value Current Bank borrowings 47,951,049 46,332,034 47,646,912 43,046,111 Corporate Bonds 26,866,736 25,443,058 12,611,940 11,997,981 Non-current Bank borrowings 3,304,012 2,791,541 3,497,671 3,072,395 Corporate Bonds 17,020,226 13,760,143 18,364,894 16,135,876 The Group has met the capital and interest installments whose maturity was effective in the six-month period ended December 31, 2020. 6.14. Employee benefits and social security 12/31/2020 06/30/2020 Current Salaries, accrued incentives, vacations and social security 3,194,045 2,960,542 Key management personnel (Note 15) 909,861 1,550,050 4,103,906 4,510,592 Non-current Key management personnel (Note 15) — 534,038 — 534,038 6.15. Private warrants 12/31/2020 06/30/2020 Private warrants — 1,686,643 — 1,686,643 As of June 30, 2020, the fair value of private warrants using a share price of $6.06 and risk-free rate of 0.29%, decreased to $1.7 million and the Group recognized a finance gain of $1.2 million. On August 24, 2020, the Company completed an offer to exchange any and all of its 24,200,000 outstanding warrants, for either 0.12 Ordinary Shares (the "Exchange Shares") or $0.45 in cash per Warrant, without interest (the "Cash Consideration", and together with the Exchange Shares, the "Exchange Consideration"), at the election of the holder (the "Offer"). The Offer was made upon the terms and subject to the conditions set forth in the Company's Tender Offer Statement and Schedule 13E-3 Statement on Schedule TO, originally filed by the Company with the U.S. Securities and Exchange Commission (the "SEC") on July 27, 2020, as amended and supplemented, and the related letter of election and transmittal and other offer materials. The Offer provided for a premium to the closing trading price of the Public warrants on July 24, 2020 equal to (a) 321%, in respect of the Cash Consideration, or (b) 482% in respect of the implied value of the Exchange Shares taking into account the closing trading price of the Ordinary Shares on July 24, 2020. The premium offer price allowed for maximum participation of holders in the Offer. Based on information provided by Continental Stock Transfer & Trust Company, the depositary for the Offer, a total of 21,938,774 warrants were validly tendered and not properly withdrawn prior to the expiration of the Offer. The Company accepted for exchange all such Warrants and paid an aggregate amount of approximately $115,062 of the Cash Consideration and issued an aggregate of 2,601,954 Exchange Shares in exchange for the warrants tendered. Following the Offer, the Company redeemed the 2,261,226 warrants that were not validly tendered or exchanged pursuant to the Offer for $0.405 in cash per warrant. The Company paid an aggregate amount of approximately $915,796 for these warrants. As a result of the Offer and the redemption of the warrants, the Group recognized a total financial loss of $6.2 million in “Changes in fair value of financial assets or liabilities and other financial results” (Note 7.5) as consequence of the comparison between the fair value as of June 30, 2020 and the total amount paid. 6.16. Consideration for acquisition of assets 12/31/2020 06/30/2020 Current Consideration for acquisition of assets 800,000 — 800,000 — Non-current Consideration for acquisition of assets 7,637,972 — 7,637,972 — In consideration of payment to Arcadia for the assets describe in Note 4, Bioceres agreed to pay $2 million in four quarterly installments subject to obtaining Chinese import clearance for HB4 Soy or achieving penetration of this technology in a minimum number of planted hectares, royalty payments equivalent to 6% of the net HB4 Soy technology revenues realized by Verdeca and capped at a maximum $10 million and $1 million in five monthly installments as a reimbursement of costs associated with the transaction.

INFORMATION ABOUT COMPONENTS _2

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME	6 Months Ended
	Dec. 31, 2020
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME	7. INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME 7.1. Revenues 12/31/2020 12/31/2019 Sale of goods and services 88,616,572 97,286,206 Royalties 1,492,026 1,216,161 90,108,598 98,502,367 Transactions of sales of goods and services with joint ventures, shareholders and other related parties are reported in Note 15. 7.2. Cost of sales Item 12/31/2020 12/31/2019 Inventories as of the beginning of the period 29,338,548 27,322,003 Purchases of the period 56,271,944 51,638,178 Production costs 5,514,975 6,310,757 Foreign currency translation (1,283,574) (1,183,800) Subtotal 89,841,893 84,087,138 Inventories as of the end of the period (41,655,409) (30,779,336) Cost of sales 48,186,484 53,307,802 7.3. R&D classified by nature Research and Research and development development expenses expenses Item 12/31/2020 12/31/2019 Amortization of intangible assets 508,433 525,003 Import and export expenses 9,322 9,527 Depreciation of property, plant and equipment 69,860 20,149 Employee benefits and social securities 496,967 602,410 Taxes 78 418 Maintenance 14,045 14,322 Energy and fuel 17,564 37,099 Supplies and materials 460,272 383,226 Mobility and travel 4,668 24,894 Professional fees and outsourced services 67,550 5,452 Professional fees related parties 466,144 488,516 Office supplies 2,467 4,081 Information technology expenses 9,992 — Insurance 8,326 2,524 Depreciation of leased assets 1,279 5,564 Miscellaneous 2,065 4,167 Total 2,139,032 2,127,352 12/31/2020 12/31/2019 R&D Capitalized (Note 6.10) 1,556,367 504,122 R&D profit and loss 2,139,032 2,127,352 Total 3,695,399 2,631,474 % of total revenue 4.06 % 2.67 % 7.4. Expenses classified by nature and function Selling, general and Production administrative Total Item costs expenses 12/31/2020 Amortization of intangible assets — 563,015 563,015 Analysis and storage 18,651 46,251 64,902 Commissions and royalties 767,326 287,445 1,054,771 Import and export expenses 29,128 434,113 463,241 Depreciation of property, plant and equipment 560,806 473,871 1,034,677 Depreciation of leased assets 125,226 160,979 286,205 Impairment of receivables — 126,593 126,593 Freight and haulage 248,785 2,023,017 2,271,802 Employee benefits and social securities 2,260,596 7,010,150 9,270,746 Maintenance 282,937 259,182 542,119 Energy and fuel 156,666 23,848 180,514 Supplies and materials 187,315 58,212 245,527 Mobility and travel 1,593 369,382 370,975 Publicity and advertising — 1,062,884 1,062,884 Contingencies — 52,441 52,441 Share-based incentives — 636,519 636,519 Professional fees and outsourced services 335,681 4,040,404 4,376,085 Professional fees related parties — 113,888 113,888 Office supplies 89,049 150,121 239,170 Insurance 68,033 392,752 460,785 Information technology expenses 849 530,970 531,819 Obsolescence 365,458 — 365,458 Taxes 16,609 2,431,415 2,448,024 Miscellaneous 267 64,507 64,774 Total 5,514,975 21,311,959 26,826,934 Selling, general and Production administrative Total Item costs expenses 12/31/2019 Amortization of intangible assets — 578,066 578,066 Analysis and storage 21,129 3,017 24,146 Commissions and royalties 771,883 245,341 1,017,224 Import and export expenses 82,036 577,023 659,059 Depreciation of property, plant and equipment 625,286 344,089 969,375 Depreciation of leased assets 177,095 125,371 302,466 Impairment of receivables — 1,120,787 1,120,787 Freight and haulage 451,648 1,664,525 2,116,173 Employee benefits and social securities 2,555,203 6,273,892 8,829,095 Maintenance 227,532 275,117 502,649 Energy and fuel 237,510 73,047 310,557 Supplies and materials 174,031 137,727 311,758 Mobility and travel 8,964 974,167 983,131 Publicity and advertising — 1,078,928 1,078,928 Contingencies — (8,134) (8,134) Share-based incentives — 1,867,334 1,867,334 Professional fees and outsourced services 337,896 406,488 744,384 Professional fees related parties — 32,672 32,672 Office supplies 38,433 192,830 231,263 Insurance 51,019 249,522 300,541 Information technology expenses 282 382,249 382,531 Obsolescence 524,264 — 524,264 Taxes 16,513 2,495,732 2,512,245 Miscellaneous 10,033 92,529 102,562 Total 6,310,757 19,182,319 25,493,076 7.5. Finance results 12/31/2020 12/31/2019 Financial costs Interests expenses with the Parents (573,598) (1,341,181) Interests expenses (9,104,345) (11,558,541) Financial commissions (964,237) (757,751) (10,642,180) (13,657,473) Other financial results Exchange differences generated by assets 10,714,855 21,922,850 Exchange differences generated by liabilities (16,991,043) (36,862,783) Changes in fair value of financial assets or liabilities and other financial results (5,466,867) 2,764,838 Net gain of inflation effect on monetary items 3,752,899 5,963,892 (7,990,156) (6,211,203) Total net financial results (18,632,336) (19,868,676)

TAXATION

TAXATION	6 Months Ended
	Dec. 31, 2020
TAXATION
TAXATION	8 . TAXATION Taxes on income in the interim periods are accrued using the tax rate that would be applicable to expected total annual earnings. 12/31/2020 12/31/2019 Current tax expense (6,716,736) (3,131,407) Deferred tax 875,283 1,926,752 Total (5,841,453) (1,204,655) The gross movement on the deferred income tax account is as follows: 12/31/2020 12/31/2019 Beginning of the period deferred tax (14,164,930) (17,358,162) Charge of the period 875,283 1,926,752 Charge to OCI 35,203 (795,619) Conversion difference (145,174) 1,886,127 Total net deferred tax (13,399,618) (14,340,902) 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: 12/31/2020 12/31/2019 (Loss) earning before income tax-rate 0% (18,809,682) 3,265,949 Earning (loss) before income tax-rate 21% 5,796,740 (318,391) Earning before income tax-rate 30% 14,283,092 2,929,178 Income tax charge by applying tax rate to profit before tax: (5,502,243) (811,891) Share of profit or loss of subsidies, joint ventures and associates 1,481,341 719,033 Stock options charge (29,199) (239,312) Rate change adjustment (163,269) (77,592) Non-deductible expenses and untaxed gains (138,273) (33,642) Representation expenses (11,056) (56,841) Foreign investment coverage 250,662 381,154 Others (29,321) — Result por inflation effect on monetary items and other finance results (1,700,095) (1,085,564) Income tax expenses (5,841,453) (1,204,655)

EARNINGS PER SHARE (EPS)

EARNINGS PER SHARE (EPS)	6 Months Ended
	Dec. 31, 2020
EARNINGS PER SHARE (EPS)
EARNINGS PER SHARE (EPS)	9. EARNINGS PER SHARE (EPS) The numerators and denominators used in the calculation of basic EPS and diluted EPS are presented below: 12/31/2020 12/31/2019 Numerator (Loss) profit for the period (basic EPS) (6,323,365) 4,264,504 (Loss) profit for the period (diluted EPS) (6,323,365) 4,264,504 Denominator Weighted average number of shares (basic EPS) 38,016,601 36,120,517 Weighted average number of shares (diluted EPS) 38,016,601 36,120,517 Basic (loss) gain attributable to ordinary equity holders of the parent (0.1663) 0.1181 Diluted (loss) gain attributable to ordinary equity holders of the parent (0.1663) 0.1181 For the period ended December 31, 2020 and 2019, diluted EPS was the same as basic EPS as the effect of potential ordinary shares would be non-dilutive. For the period ended December 31, 2020 basic and diluted EPS calculations include the 2,601,954 shares issued in exchange for the warrants tendered (Note 6.15), the repurchase of 279,693 Bioceres shares and the 1,875,000 shares issued in exchange of the remaining ownership interest in Verdeca (Note 4).

INFORMATION ABOUT UNAUDITED INT

INFORMATION ABOUT UNAUDITED INTERIM CONDENSED CONSOLIDATED COMPONENTS OF EQUITY	6 Months Ended
	Dec. 31, 2020
INFORMATION ABOUT UNAUDITED INTERIM CONDENSED CONSOLIDATED COMPONENTS OF EQUITY
INFORMATION ABOUT UNAUDITED INTERIM CONDENSED CONSOLIDATED COMPONENTS OF EQUITY	10. INFORMATION ABOUT UNAUDITED INTERIM CONDENSED CONSOLIDATED COMPONENTS OF EQUITY 10.1. Share capital On August 24, 2020, as consequence of the warrants Offer (see Note 6.15), we issued 2,601,954 shares in exchange for the warrants tendered. On November 12, 2020, we issued 1,875,000 shares in exchange from assets acquired from Arcadia (see Note 4). Holders of the ordinary shares are entitled to one vote for each ordinary share. 10.2. Non-controlling interests There were no dividends paid to non-controlling interests in the periods ended December 31, 2020 and 2019.

CASH FLOW INFORMATION

CASH FLOW INFORMATION	6 Months Ended
	Dec. 31, 2020
CASH FLOW INFORMATION
CASH FLOW INFORMATION	11. CASH FLOW INFORMATION Significant non-cash transactions related to investment and financing activities are as follows: 12/31/2020 12/31/2019 Investment activities Investment property received 1,741,143 — Investment in-kind in other related parties (Note 15) 921,390 588,857 Arcadia asset acquisition financed by debt (Note 4) 7,637,972 — Arcadia asset acquisition through capital emission (Note 4) 15,000,000 — Non-monetary contributions in joint ventures (Note 12) — 250,000 25,300,505 838,857

JOINT VENTURES AND ASSOCIATES

JOINT VENTURES AND ASSOCIATES	6 Months Ended
	Dec. 31, 2020
JOINT VENTURES AND ASSOCIATES
JOINT VENTURES AND ASSOCIATES	12. JOINT VENTURES AND ASSOCIATES 12/31/2020 06/30/2020 Liabilities Trigall Genetics S.A. 1,647,109 1,548,829 1,647,109 1,548,829 12/31/2020 06/30/2020 Assets Synertech Industrias S.A. 25,034,651 24,619,773 Indrasa Biotecnología S.A. 60,609 33,019 25,095,260 24,652,792 Share of profit or loss of joint ventures and associates: 12/31/2020 12/31/2019 Trigall Genetics S.A. (98,280) 15,430 Synertech Industrias S.A. 376,635 1,267,200 Indrasa Biotecnología S.A. 27,332 15,875 305,687 1,298,505 Changes in joint ventures and associates 12/31/2020 12/31/2019 As of the beginning of the period 23,103,963 23,350,125 Non-monetary contributions — 250,000 Revaluation of property, plant and equipment (11,495) 355,702 Foreign currency translation 49,996 (2,688,252) Share of profit or loss 305,687 1,298,505 As of the end of the period 23,448,151 22,566,080

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Dec. 31, 2020
SEGMENT INFORMATION
SEGMENT INFORMATION	13. SEGMENT INFORMATION The following tables present information with respect to the Group´s reporting segments: Seed and integrated Crop Crop Period ended December 31, 2020 products protection nutrition Consolidated Revenues from contracts with customers Sale of goods and services 19,191,676 48,577,062 20,847,834 88,616,572 Royalties 1,492,026 1,492,026 Others Government grants 1,160 — — 1,160 Initial recognition and changes in the fair value of biological assets 470,789 119,039 394,365 984,193 Total 21,155,651 48,696,101 21,242,199 91,093,951 Cost of sales (8,705,712) (28,703,147) (10,777,625) (48,186,484) Gross margin per segment 12,449,939 19,992,954 10,464,574 42,907,467 % 59 % 41 % 49 % 47 % Seed and integrated Crop Crop Period ended December 31, 2019 products protection nutrition Consolidated Revenues Sale of goods and services 18,191,663 50,376,063 28,718,480 97,286,206 Royalties 1,216,161 — — 1,216,161 Others Government grants 24,236 — — 24,236 Initial recognition and changes in the fair value of biological assets — — Total 19,432,060 51,095,406 28,718,480 99,245,946 Cost of sales (7,257,723) (28,626,084) (17,423,995) (53,307,802) Gross margin per segment 12,174,337 22,469,322 11,294,485 45,938,144 % % % % %

FINANCIAL INSTRUMENTS - RISK MA

FINANCIAL INSTRUMENTS - RISK MANAGEMENT	6 Months Ended
	Dec. 31, 2020
FINANCIAL INSTRUMENTS - RISK MANAGEMENT
FINANCIAL INSTRUMENTS - RISK MANAGEMENT	14. FINANCIAL INSTRUMENTS – RISK MANAGEMENT The following tables show additional information required under IFRS 7 for financial assets and liabilities recorded as of December 31, 2020 and June 30, 2020. Mandatorily measured at fair Amortized cost value through profit or loss Financial asset 12/31/2020 06/30/2020 12/31/2020 06/30/2020 Cash and cash equivalents 4,633,470 4,813,012 14,496,736 22,346,409 Other financial assets 5,382,974 4,713,161 11,877,919 24,409,375 Trade receivables 84,945,171 73,546,633 — — Other receivables (*) 4,215,587 3,349,901 — — Total 99,177,202 86,422,707 26,374,655 46,755,784 (*) Mandatorily measured at fair Amortized cost value through profit or loss Financial liability 12/31/2020 06/30/2020 12/31/2020 06/30/2020 Trade and other payables 63,253,580 57,742,516 — — Borrowings 118,830,207 104,948,345 — — Convertible notes 45,788,217 43,029,834 — — Lease liability 986,068 1,109,812 — — Employee benefits and social security 4,103,906 5,044,630 — — Consideration for acquisition of assets 8,437,972 — — — Warrants — — — 1,686,643 Total 241,399,950 211,875,137 — 1,686,643 Financial instruments measured at fair value Measurement at fair value at 12/31/2020 Level 1 Level 2 Level 3 Financial assets at fair value Mutual funds — — Other investments 4,561,531 — — US Treasury bills 7,316,388 — — Financial liabilities valued at fair value Private warrants — — — Measurement at fair value at 06/30/2020 Level 1 Level 2 Level 3 Financial assets at fair value Mutual funds — — Other investments — — US Treasury bills 7,768,410 — — Financial liabilities valued at fair value Private warrants — — 1,686,643 Estimation of fair value The fair value of marketable securities, mutual funds and US Treasury Bills is calculated using the market approach, which use quoted prices in active markets for identical assets. The quoted marked price used for financial assets held by the Group is the current bid price. These instruments are included in level 1. The Group’s financial liabilities, which were not traded in an active market, were determined using valuation techniques that maximize the use of available market information, and thus rely as little as possible on specific estimates. If all significant inputs required to fair value an instrument are observable, the instruments are included in level 2. If one or more of the significant inputs is not based on observable market data, the instruments are included in Level 3. The Group’s policy is to recognize transfers between different categories of the fair value hierarchy at the time they occur or when there are changes in the circumstances that cause the transfer. There were no transfers between levels of the fair value hierarchy. There were no changes in economic or business circumstances affecting fair value. Financial instruments not measured at fair value The financial instruments not measured at fair value include cash and cash equivalents, trade accounts receivable, other accounts receivable, trade payables and other debts, borrowings, financed payments and convertible notes. The carrying value of financial instruments not measured at fair value does not differ significantly from their fair value, except for borrowings (Note 6.13). Management estimates that the carrying value of the financial instruments measured at amortized cost approximates their fair value.

SHAREHOLDERS AND OTHER RELATED

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS	6 Months Ended
	Dec. 31, 2020
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS	15. SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS During the periods ended December 31, 2020 and 2019, the transactions between the Group and related parties, and the related balances owed by and to them, are as follows: Amount of the transactions of the period ended Party Transaction type 12/31/2020 12/31/2019 Joint ventures and associates Sales and services 2,920,262 3,614,799 Joint ventures and associates Purchases of goods and services (9,763,160) (13,910,670) Joint ventures and associates Equity contributions — 250,000 Joint ventures and associates Net loans granted 18,409 — Key management personnel Salaries, social security benefits and other benefits (1,820,440) (3,840,825) Key management personnel Interest gain (8,879) 23,537 Shareholders and other related parties Sales of goods and services 161,792 323,159 Shareholders and other related parties Purchases of goods and services (399,888) (213,874) Shareholders and other related parties In-kind contributions 921,390 588,857 Parents companies and related parties to Parents Interest (lost) gain (60,530) 391,537 Parent company Purchases of goods and services — (95) Total (8,031,044) (12,773,575) Amounts receivable from related parties Party Transaction type 12/31/2020 06/30/2020 Parent company Trade debtors 8,337 — Parents companies and related parties to Parents Other receivables 815,770 102,069 Shareholders and other related parties Trade receivables 240,954 1,090,004 Shareholders and other related parties Allowance for impairment (378) (768) Other receivables - Other related parties Other receivables 1,759 83,839 Joint ventures and associates Trade debtors — 120,992 Joint ventures and associates Other receivables 1,603,878 1,562,340 Total 2,670,320 2,958,476 Amounts payable to related parties Party Transaction type 12/31/2020 06/30/2020 Parent company Trade creditors (29,107) (2,210,308) Parents companies and related parties to Parents Net loans payables (12,694,128) (12,389,521) Parent company Consideration payment Bioceres Crops S.A. acquisition (575,604) (575,604) Key management personnel Salaries, social security benefits and other benefits (909,861) (2,084,088) Shareholders and other related parties Trade and other payables (2,392,591) (1,031,710) Joint ventures and associates Trade creditors (13,256,575) (14,409,853) Total (29,857,866) (32,701,084)

KEY MANAGEMENT PERSONNEL COMPEN

KEY MANAGEMENT PERSONNEL COMPENSATION	6 Months Ended
	Dec. 31, 2020
KEY MANAGEMENT PERSONNEL COMPENSATION
KEY MANAGEMENT PERSONNEL COMPENSATION	16. KEY MANAGEMENT PERSONNEL COMPENSATION The compensation of directors and other members of key management, including social security contributions and other benefits, was as follows for the period ended December 31, 2020 and 2019. 12/31/2020 12/31/2019 Salaries, social security and other benefits 1,183,921 1,973,491 Share-based incentives 636,519 1,867,334 Total 1,820,440 3,840,825

SHARE-BASED PAYMENTS

SHARE-BASED PAYMENTS	6 Months Ended
	Dec. 31, 2020
SHARE-BASED PAYMENTS
SHARE-BASED PAYMENTS	17. SHARE-BASED PAYMENTS Incentive payments based on options a) Share option plan (2019) The plan granted 1,200,000 stock options with an exercise price of $4.55. They are vested when the beneficiaries have served a period of service since the grant date until each vesting period described below. The beneficiaries must remain in the Company or subsidiary as of the date of exercising the option to exercise it. The stock options expire on October 31, 2029. Options can be exercised for a period of up to three years, with 1/3 vesting every 12 months, and on a cashless basis at their volume weighted average price (“VWAP”) of the ordinary shares during a twenty-day period to the date of exercise. 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 Incentive option plan Weighted average fair value of shares $5.42 Exercise price $4.55 Weighted average expected volatility (*) 29.69% Dividend rate 0% Weighted average risk-free interest rate 1.66% Weighted average expected life 9.89 years Weighted average fair value of stock options at measurement date $2.47 (*) Implied volatility of Public warrants There are no market-related performance conditions or non-vesting conditions that should be considered for determining the fair value of the stock options. The Group estimates that 100% of the stock options will be exercised, taking into account historical patterns of executives maintaining their jobs and the probability of exercising the options. This estimate is reviewed at the end of each annual or interim period. The following table shows the weighted average amount and exercise price and the movements of the stock options of executives and directors of the Group during the six-month periods ended December 31, 2020 and 2019. 12/31/2020 12/31/2019 Number Number of Exercise of Exercise options price options price At the beginning 1,200,000 $ 4.55 — — Granted during the period — — 1,200,000 $ 4.55 Annulled during the period — — — — Exercised during the period — — — — Expired during the period — — — — Effective at period 1,200,000 $ 4.55 1,200,000 $ 4.55 The charge of the plan recognized during the period was $0.4 million. b) Annual compensation - Bonus Bonus in Cash is an annual cash incentive awarded up to an amount that is five times the individual’s monthly salary, which can be increased by $30,000 in value if the recipient decides to receive the base bonus in ordinary shares, to each of the Chief Operating Officer, Sales Director and Marketing Director and Managing Director of Rizobacter S.A. The bonus will be granted upon the meeting of certain financial and operational objectives. Each year the Board of Directors will define the objectives upon approval of the annual budget. For the year ended June 30, 2020, all the beneficiaries decided to receive the bonus in ordinary shares. Bonus in Kind is an annual in-kind incentive awarded in ordinary shares up to an equivalent of $315,000, $165,000 and $100,000 to the Chief Executive Officer (the “CEO”), Chief Financial Officer (the “CFO”) and Chief Technology Officer, respectively, to tie a portion of their compensation to financial and operational objectives. Each year the Board of Directors will define the objectives upon approval of the annual budget. The number of shares that can be awarded under each bonus will be determined by using a 20-day volume weighted average price (“VWAP”) of the Company’s ordinary shares, starting with the day on which the relevant financial and operational objectives are met by the Company and the bonus is granted. 50% of bonus vests immediately if the financial and operational objectives are achieved as of such date, and the remaining 50% vests in the following year. The charge in the six-month period ended December 31, 2020 in consideration of the annual compensation bonus for objectives achieved in the year ended June 30, 2020 amounted to $0.22 million. No charges have been accounted for the annual compensation bonus for objectives to be achieved in the year ending June 30, 2021. As of the date of these financial statements, shares granted in consideration of the Annual Compensation Bonus for the year ended June 30, 2020 have not yet been issued. c) Share Option Plan (2020) The Share Option Plan (2020) is for up to 100,000 underlying ordinary shares for certain key employees. The options have an exercise price of $5.55 and may be exercised for a period of up to three years from the grant date, with 1/3 vesting every 12 months. The first third of the vesting period is on September 18, 2021. The Board of Directors will determine the number of options and the key employees who will receive the award. As of the date of these financial statements the Share Option Plan (2020) is not yet implemented. d) Employee Stock Purchase Plan (ESPP) This is an incentive plan for eligible employees with no stock compensation to purchase ordinary shares of the Company up to a maximum of 15% percent of such employee’s monthly compensation. The number of ordinary shares subject to the ESPP shall be 200,000 ordinary shares. The purchase price will be equal to 85% of the lower of the closing price of the Company’s ordinary shares on the first business day and the last business day of the relevant offering period. As of the date of these financial statements the ESSP is not yet implemented.

LEASES

LEASES	6 Months Ended
	Dec. 31, 2020
LEASES
LEASES	18. LEASES Right-of-use leased asset 12/31/2020 06/30/2020 Cost Book value at the beginning of the period 2,369,326 — Additions for initial application of IFRS 16 — 1,523,177 Additions of the period 291,809 846,149 Exchange differences 169,481 — Book value at the end of the period 2,830,616 2,369,326 Depreciation 12/31/2020 06/30/2020 Book value at the beginning of the period 1,254,729 — Additions for initial application of IFRS 16 — 759,045 Exchange differences 140,878 (71,134) Depreciation of the period 287,484 566,818 Accumulated depreciation at the end of the period 1,683,091 1,254,729 Total 1,147,525 1,114,597 Lease liability 12/31/2020 06/30/2020 Book value at the beginning of the period 1,109,812 — Additions for initial application of IFRS 16 — 1,523,177 Additions of the period 278,354 702,826 Interest expenses, exchange differences and inflation effects (108,917) (551,232) Payments of the period (293,181) (564,959) Total 986,068 1,109,812 Lease Liabilities 12/31/2020 06/30/2020 Non-current 438,875 444,714 Current 547,193 665,098 Total 986,068 1,109,812 The recognized right-of-use assets relate to the following types of assets: 12/31/2020 06/30/2020 Machinery and equipment 600,527 598,561 Vehicles 1,015,982 264,069 Equipment and computer software 422,342 407,546 Land and buildings 791,765 1,099,150 2,830,616 2,369,326 The incremental borrowing rate used was 7.84%.

CONTINGENCIES, COMMITMENTS AND

CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS	6 Months Ended
	Dec. 31, 2020
CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS
CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS	19. CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS In order to guarantee the obligations assumed on the Syndicated loan (incorporated in Bank borrowings in Note 6.13), Rizobacter signed and granted a pledge of a fixed term certificate constituted on September 11, 2017 and extended on December 9, 2020 for $ 4.4 million, disclosed as “Restricted short-term deposit” in “Other financials assets” (Note 6.2). There were no other significant changes to the contingencies, commitments and restrictions on the distribution of profits from the disclosure made in the Consolidated financial statement as of June 30, 2020.

IMPACT OF COVID-19

IMPACT OF COVID-19	6 Months Ended
	Dec. 31, 2020
IMPACT OF COVID-19
IMPACT OF COVID-19	20. IMPACT OF COVID-19 In December 2019, a novel strain of coronavirus (“COVID-19”) was reported in Wuhan, China. On March 11, 2020, the World Health Organization declared COVID-19 a pandemic, reaching over 465,000 confirmed cases in 200 countries and territories by late March. COVID-19 has disrupted business activities in Argentina and worldwide. The Argentine government issued and maintained a stay-home order from March 20 to November 8, 2020, restricting free circulation of people in public areas and ordering most businesses to close, with certain exemptions. Subsequently, the aforementioned measure was replaced by social, preventive and mandatory distancing, in force from November 9 to February 28, 2021 inclusive, and extendable for the time deemed necessary in response to the epidemiological situation. The Group’s operations, which involve agricultural production and commercialization activities, have been exempted from the order. Consequently, our financial condition, liquidity position and results of operations have not been materially impacted as we have been allowed to continue with our operations. The eventual scope of COVID-19 outbreak and its impact on the country's and global economy are unknown, with governments being able to adopt stricter prevention measures, which are not predictable in this instance. It cannot be reasonably quantified to what extent COVID-19 will affect the Company's business and the results of its operations in the future if this situation is prolonged. The Board of Directors and senior management are closely monitoring the situation and taking all necessary measures at their disposal to protect human life and the Group’s operations and financial condition.

EVENTS OCCURRING AFTER THE REPO

EVENTS OCCURRING AFTER THE REPORTING PERIOD	6 Months Ended
	Dec. 31, 2020
EVENTS OCCURRING AFTER THE REPORTING PERIOD
EVENTS OCCURRING AFTER THE REPORTING PERIOD	21. EVENTS OCCURRING AFTER THE REPORTING PERIOD Subsequent to December 31, 2020, there have been no situations or circumstances that may require significant adjustments or further disclosure in these Unaudited interim condensed consolidated financial statements that were not mentioned above.

INFORMATION ABOUT COMPONENTS _3

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Tables)	6 Months Ended
	Dec. 31, 2020
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Schedule of cash and cash equivalents	12/31/2020 06/30/2020 Cash at bank and on hand 4,633,470 4,813,012 Mutual funds 14,496,736 22,346,409 19,130,206 27,159,421
Schedule of other financial assets	12/31/2020 06/30/2020 Current Restricted short-term deposits 5,052,295 4,390,458 US Treasury bills 7,316,388 7,768,410 Other investments 4,561,531 16,640,965 16,930,214 28,799,833 12/31/2020 06/30/2020 Non-current Shares of Bioceres S.A. 322,625 321,705 Other marketable securities 8,054 998 330,679 322,703
Schedule of trade receivables	12/31/2020 06/30/2020 Current Trade debtors 67,157,349 53,047,035 Allowance for impairment of trade debtors (3,824,980) (3,886,832) Shareholders and other related parties (Note 15) 240,954 1,090,004 Allowance for impairment of shareholders and other related parties (Note 15) (378) (768) Allowance for credit notes to be issued (1,527,419) (2,285,197) Trade debtors - Parent company (Note 15) 8,337 — Trade debtors - Joint ventures and associates (Note 15) — 120,992 Deferred checks 22,599,241 25,461,399 84,653,104 73,546,633 Non-current Trade debtors 292,067 — 292,067 —
Schedule of other receivables	12/31/2020 06/30/2020 Current Taxes 2,417,921 2,205,342 Other receivables - Other related parties (Note 15) 1,759 2,102 Other receivables - Parents companies and related parties to Parents (Note 15) 815,770 102,069 Other receivables - Joint ventures and associates (Note 15) 1,603,878 1,562,340 Prepayments to suppliers 2,373,254 379,914 Prepayments to suppliers - Shareholders and other related parties (Note 15) — 81,737 Reimbursements over exports 29,083 29,077 Prepaid expenses and other receivables 275,658 128,650 Loans receivable 230,000 230,000 Miscellaneous 42,550 49,441 7,789,873 4,770,672 12/31/2020 06/30/2020 Non-current Taxes 413,615 328,701 Reimbursements over exports 1,492,547 1,293,958 Miscellaneous — 80,914 1,906,162 1,703,573
Schedule of inventories	12/31/2020 06/30/2020 Agrochemicals 133,794 356,489 Seeds and grains 6,860,569 1,300,998 Microbiological resale products 17,420,918 13,486,668 Microbiological products produced 11,165,788 8,079,553 Goods in transit 1,922,081 1,292,239 Supplies 5,429,648 5,930,471 Allowance for obsolescence (1,277,389) (1,107,870) 41,655,409 29,338,548
Schedule of biological assets	12/31/2020 06/30/2020 Biological assets 10,554,349 965,728 10,554,349 965,728
Schedule of changes in biological assets	Soybean Corn Wheat Barley EcoSoy EcoWheat Total Beginning of the period 105,101 271,754 45,639 34,050 — 509,184 965,728 Initial recognition and changes in the fair value of biological assets 174,578 129,785 239,266 25,377 (149,702) 564,889 984,193 Costs incurred during the period 259,760 442,922 254,909 45,490 10,371,418 4,667,032 16,041,531 Exchange differences (371,625) (80,335) (28,376) (9,251) (844,644) (378,411) (1,712,642) Decrease due to harvest / disposals (87,982) (110,192) (135,089) (28,504) — (5,362,694) (5,724,461) Period ended December 31, 2020 79,832 653,934 376,349 67,162 9,377,072 — 10,554,349 Soybean Corn Wheat Barley Total Beginning of the period 237,723 32,856 — — 270,579 Initial recognition and changes in the fair value of biological assets 205,730 255,674 209,801 48,138 719,343 Cost incurred during the period 293,416 187,807 161,713 46,378 689,314 Exchange differences (99,425) (29,004) (14,312) 379 (142,362) Decrease due to harvest / disposals (241,542) (54,501) (63,507) (48,978) (408,528) Period ended December 31, 2019 395,902 392,832 293,695 45,917 1,128,346
Schedule of other assets	12/31/2020 06/30/2020 Other assets 5,000,000 — 5,000,000 —
Schedule of property plant and equipment	12/31/2020 06/30/2020 Gross carrying amount 55,849,205 54,527,392 Accumulated depreciation (13,981,043) (13,012,286) Net carrying amount 41,868,162 41,515,106
Schedule of net carrying amount	Net carrying Net carrying amount amount Class 12/31/2020 06/30/2020 Office equipment 209,709 188,280 Vehicles 1,721,615 1,149,455 Equipment and computer software 51,755 32,448 Fixtures and fittings 3,472,892 3,679,075 Machinery and equipment 5,243,338 5,449,233 Land and buildings 29,451,178 29,746,076 Buildings in progress 1,717,675 1,270,539 Total 41,868,162 41,515,106
Schedule of gross carrying amount	Gross carrying amount as of December 31, 2020 is as follows: Gross carrying amount As of the Foreign beginning of currency As of the end Class period Additions Reclassifications Disposals translation Revaluation of period Office equipment 579,882 42,546 — (5,103) 1,474 — 618,799 Vehicles 2,977,542 898,190 — (189,537) 33,791 — 3,719,986 Equipment and computer software 465,679 37,882 — — 3,477 — 507,038 Fixtures and fittings 5,480,431 1,506 — — (32,276) — 5,449,661 Machinery and equipment 9,054,701 267,275 — — (170,499) — 9,151,477 Land and buildings 34,698,618 57,252 — — 118,430 (189,731) 34,684,569 Buildings in progress 1,270,539 451,324 — — (4,188) — 1,717,675 Total 54,527,392 1,755,975 — (194,640) (49,791) (189,731) 55,849,205 Gross carrying amount as of December 31, 2019 is as follows: Gross carrying amount As of the Foreign beginning currency As of the Class of period Additions Reclassifications Disposals translation Revaluation end of period Office equipment 629,119 16,919 — — (58,750) — 587,288 Vehicles 3,604,537 104,849 (384,438) (143,395) (305,040) — 2,876,513 Equipment and computer software 955,657 8,631 (390,125) — (85,968) — 488,195 Fixtures and fittings 6,438,430 19,026 — — (709,698) — 5,747,758 Machinery and equipment 10,233,501 479,735 (413,322) — (1,120,114) — 9,179,800 Land and buildings 34,530,114 3,378 — — (3,836,143) 3,318,976 34,016,325 Buildings in progress 668,614 374,715 — — (159,797) — 883,532 Total 57,059,972 1,007,253 (1,187,885) (143,395) (6,275,510) 3,318,976 53,779,411
Schedule of accumulated depreciation	Accumulated depreciation as of December 31, 2020 is as follows: Depreciation Accumulated as of the Foreign Accumulated beginning of Disposals / Of the currency as of the end Class period Reclassifications period translation Revaluation of period Office equipment 391,602 (2,964) 19,750 702 — 409,090 Vehicles 1,828,087 (117,085) 289,400 (2,031) — 1,998,371 Equipment and computer software 433,231 — 20,737 1,315 — 455,283 Fixtures and fittings 1,801,356 — 169,806 5,607 — 1,976,769 Machinery and equipment 3,605,468 — 291,265 11,406 — 3,908,139 Land and buildings 4,952,542 — 313,579 16,187 (48,917) 5,233,391 Total 13,012,286 (120,049) 1,104,537 33,186 (48,917) 13,981,043 Accumulated depreciation as of December 31, 2019 is as follows: Depreciation Accumulated as of the Foreign Accumulated beginning of Disposals / Of the currency as of the end Class period Reclasifications period translation Revaluation of period Office equipment 415,682 — 18,197 (42,031) — 391,848 Vehicles 1,818,836 (230,012) 210,091 (161,860) — 1,637,055 Equipment and computer software 832,185 (349,836) 15,632 (80,871) — 417,110 Fixtures and fittings 1,701,034 — 178,229 (181,769) — 1,697,494 Machinery and equipment 3,896,810 (233,094) 258,832 (415,489) — 3,507,059 Land and buildings 4,560,877 — 308,543 (463,108) 136,501 4,542,813 Total 13,225,424 (812,942) 989,524 (1,345,128) 136,501 12,193,379
Summary of investment properties	12/31/2020 06/30/2020 Gross carrying amount of land 2,499,206 — 2,499,206 —
Schedule of intangible assets	12/31/2020 06/30/2020 Gross carrying amount 66,376,939 42,832,837 Accumulated amortization (8,595,456) (7,499,373) Net carrying amount 57,781,483 35,333,464
Schedule of net carrying amount of intangibles	Net carrying Net carrying amount amount Class 31/12/2020 06/30/2020 Seed and integrated products Soybean HB4 and breeding program 26,223,085 7,345,923 Ecoseed integrated products 2,304,492 2,296,955 Crop nutrition Microbiological products 3,213,113 2,503,631 Other intangible assets Trademarks and patents 6,116,684 6,374,782 Software 1,177,026 686,965 Customer loyalty 15,815,384 16,125,208 GLA/ARA safflower 2,931,699 — Total 57,781,483 35,333,464
Schedule of gross carrying amounts of intangibles	. Gross carrying amount as of December 31, 2020 is as follows: Gross carrying amount As of the Foreign beginning of currency As of the Class period Additions Transfers translation end of period Seed and integrated products Soybean HB4 and breeding program (1) 7,345,923 19,063,357 (186,804) 609 26,223,085 Ecoseed integrated products 2,296,955 — — 7,537 2,304,492 Crop nutrition Microbiological products 3,867,593 922,937 — 21,369 4,811,899 Other intangible assets Trademarks and patents 8,432,746 — — 27,672 8,460,418 Software 2,088,929 502,137 186,804 5,092 2,782,962 Customer loyalty 18,800,691 — — 61,693 18,862,384 GLA/ARA safflower (Note 4) — 2,931,699 — — 2,931,699 Total 42,832,837 23,420,130 — 123,972 66,376,939 (1) Of the total additions, USD 18,4 million are associated with the transaction mentioned in Note 4. Gross carrying amount as of December 31, 2019 is as follows: Gross carrying amount As of the Foreign beginning of currency As of the end Class period Additions translation of period Seed and integrated products Soybean HB4 and breeding program 6,120,336 464,608 — 6,584,944 Ecoseed integrated products 2,627,946 39,514 (287,901) 2,379,559 Crop nutrition Microbiological products 3,267,200 — (498,873) 2,768,327 Other intangible assets Trademarks and patents 9,810,822 — (1,074,808) 8,736,014 Software 2,149,340 98,308 (219,709) 2,027,939 Customer loyalty 21,873,093 — (2,396,269) 19,476,824 Total 45,848,737 602,430 (4,477,560) 41,973,607
Schedule of accumulated amortization of intangibles	Accumulated amortization as of December 31, 2020 is as follows: Amortization Accumulated as of Foreign Accumulated beginning of currency as of the end of Class period Of the period Transfers translation period Crop nutrition Microbiological products 1,363,962 229,417 — 5,407 1,598,786 Other intangible assets Trademarks and patents 2,057,964 279,016 — 6,754 2,343,734 Software 1,401,964 200,277 — 3,695 1,605,936 Customer loyalty 2,675,483 362,738 — 8,779 3,047,000 Total 7,499,373 1,071,448 — 24,635 8,595,456 Accumulated amortization as of December 31, 2019 is as follows: Amortization Accumulated as of Foreign Accumulated beginning of currency as of the end Class period Of the period translation of period Crop nutrition Microbiological products 1,059,083 236,898 (99,766) 1,196,215 Other intangible assets Trademarks and patents 1,747,174 288,105 (191,409) 1,843,870 Software 1,154,617 203,512 (119,978) 1,238,151 Customer loyalty 2,271,437 374,554 (248,844) 2,397,147 Total 6,232,311 1,103,069 (659,997) 6,675,383
Schedule of carrying amount of goodwill	12/31/2020 06/30/2020 Rizobacter 20,162,706 20,094,633 Bioceres Crops S.A. (previously named Semya) 5,450,046 5,432,222 25,612,752 25,526,855
Schedule of trade and other payable	12/31/2020 06/30/2020 Current Trade creditors 44,470,002 37,139,351 Shareholders and other related parties (Note 15) 2,392,591 1,031,710 Trade creditors - Parent company (Note 15) 29,107 2,210,308 Trade creditors - Joint ventures and associates (Note 15) 13,256,575 14,409,853 Taxes 2,066,219 2,163,552 Consideration of payment for Bioceres Crops S.A. acquisition (Note 15) 122,950 122,950 Miscellaneous 144,478 212,138 62,481,922 57,289,862 Non-current Trade creditors 319,004 — Consideration of payment for Bioceres Crops S.A. acquisition (Note 15) 452,654 452,654 771,658 452,654
Schedule of borrowings	12/31/2020 06/30/2020 Current Bank overdrafts — 73,362 Bank borrowings 47,951,049 47,646,912 Corporate bonds 26,866,736 12,611,940 Net loans payables-Parents companies and related parties to Parents (Note 15) 3,694,128 3,389,521 Subordinated loan 10,994,056 — 89,505,969 63,721,735 Non-current Subordinated loan — 10,364,045 Bank borrowings 3,304,012 3,497,671 Corporate bonds 17,020,226 18,364,894 Net loans payables-Parents companies and related parties to Parents (Note 15) 9,000,000 9,000,000 29,324,238 41,226,610
Schedule of carrying value of borrowings	12/31/2020 06/30/2020 Amortized Amortized cost Fair value cost Fair value Current Bank borrowings 47,951,049 46,332,034 47,646,912 43,046,111 Corporate Bonds 26,866,736 25,443,058 12,611,940 11,997,981 Non-current Bank borrowings 3,304,012 2,791,541 3,497,671 3,072,395 Corporate Bonds 17,020,226 13,760,143 18,364,894 16,135,876
Schedule of employee benefits and social security	12/31/2020 06/30/2020 Current Salaries, accrued incentives, vacations and social security 3,194,045 2,960,542 Key management personnel (Note 15) 909,861 1,550,050 4,103,906 4,510,592 Non-current Key management personnel (Note 15) — 534,038 — 534,038
Schedule of private warrants	12/31/2020 06/30/2020 Private warrants — 1,686,643 — 1,686,643
Schedule od consideration of acquisition assets	12/31/2020 06/30/2020 Current Consideration for acquisition of assets 800,000 — 800,000 — Non-current Consideration for acquisition of assets 7,637,972 — 7,637,972 —

INFORMATION ABOUT COMPONENTS _4

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (Tables)	6 Months Ended
	Dec. 31, 2020
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
Schedule of revenue	12/31/2020 12/31/2019 Sale of goods and services 88,616,572 97,286,206 Royalties 1,492,026 1,216,161 90,108,598 98,502,367
Schedule of cost of sales	Item 12/31/2020 12/31/2019 Inventories as of the beginning of the period 29,338,548 27,322,003 Purchases of the period 56,271,944 51,638,178 Production costs 5,514,975 6,310,757 Foreign currency translation (1,283,574) (1,183,800) Subtotal 89,841,893 84,087,138 Inventories as of the end of the period (41,655,409) (30,779,336) Cost of sales 48,186,484 53,307,802
Schedule of R&D classified by nature	Research and Research and development development expenses expenses Item 12/31/2020 12/31/2019 Amortization of intangible assets 508,433 525,003 Import and export expenses 9,322 9,527 Depreciation of property, plant and equipment 69,860 20,149 Employee benefits and social securities 496,967 602,410 Taxes 78 418 Maintenance 14,045 14,322 Energy and fuel 17,564 37,099 Supplies and materials 460,272 383,226 Mobility and travel 4,668 24,894 Professional fees and outsourced services 67,550 5,452 Professional fees related parties 466,144 488,516 Office supplies 2,467 4,081 Information technology expenses 9,992 — Insurance 8,326 2,524 Depreciation of leased assets 1,279 5,564 Miscellaneous 2,065 4,167 Total 2,139,032 2,127,352 12/31/2020 12/31/2019 R&D Capitalized (Note 6.10) 1,556,367 504,122 R&D profit and loss 2,139,032 2,127,352 Total 3,695,399 2,631,474 % of total revenue 4.06 % 2.67 %
Schedule of expenses classified by nature and function	Selling, general and Production administrative Total Item costs expenses 12/31/2020 Amortization of intangible assets — 563,015 563,015 Analysis and storage 18,651 46,251 64,902 Commissions and royalties 767,326 287,445 1,054,771 Import and export expenses 29,128 434,113 463,241 Depreciation of property, plant and equipment 560,806 473,871 1,034,677 Depreciation of leased assets 125,226 160,979 286,205 Impairment of receivables — 126,593 126,593 Freight and haulage 248,785 2,023,017 2,271,802 Employee benefits and social securities 2,260,596 7,010,150 9,270,746 Maintenance 282,937 259,182 542,119 Energy and fuel 156,666 23,848 180,514 Supplies and materials 187,315 58,212 245,527 Mobility and travel 1,593 369,382 370,975 Publicity and advertising — 1,062,884 1,062,884 Contingencies — 52,441 52,441 Share-based incentives — 636,519 636,519 Professional fees and outsourced services 335,681 4,040,404 4,376,085 Professional fees related parties — 113,888 113,888 Office supplies 89,049 150,121 239,170 Insurance 68,033 392,752 460,785 Information technology expenses 849 530,970 531,819 Obsolescence 365,458 — 365,458 Taxes 16,609 2,431,415 2,448,024 Miscellaneous 267 64,507 64,774 Total 5,514,975 21,311,959 26,826,934 Selling, general and Production administrative Total Item costs expenses 12/31/2019 Amortization of intangible assets — 578,066 578,066 Analysis and storage 21,129 3,017 24,146 Commissions and royalties 771,883 245,341 1,017,224 Import and export expenses 82,036 577,023 659,059 Depreciation of property, plant and equipment 625,286 344,089 969,375 Depreciation of leased assets 177,095 125,371 302,466 Impairment of receivables — 1,120,787 1,120,787 Freight and haulage 451,648 1,664,525 2,116,173 Employee benefits and social securities 2,555,203 6,273,892 8,829,095 Maintenance 227,532 275,117 502,649 Energy and fuel 237,510 73,047 310,557 Supplies and materials 174,031 137,727 311,758 Mobility and travel 8,964 974,167 983,131 Publicity and advertising — 1,078,928 1,078,928 Contingencies — (8,134) (8,134) Share-based incentives — 1,867,334 1,867,334 Professional fees and outsourced services 337,896 406,488 744,384 Professional fees related parties — 32,672 32,672 Office supplies 38,433 192,830 231,263 Insurance 51,019 249,522 300,541 Information technology expenses 282 382,249 382,531 Obsolescence 524,264 — 524,264 Taxes 16,513 2,495,732 2,512,245 Miscellaneous 10,033 92,529 102,562 Total 6,310,757 19,182,319 25,493,076
Schedule of financial results	12/31/2020 12/31/2019 Financial costs Interests expenses with the Parents (573,598) (1,341,181) Interests expenses (9,104,345) (11,558,541) Financial commissions (964,237) (757,751) (10,642,180) (13,657,473) Other financial results Exchange differences generated by assets 10,714,855 21,922,850 Exchange differences generated by liabilities (16,991,043) (36,862,783) Changes in fair value of financial assets or liabilities and other financial results (5,466,867) 2,764,838 Net gain of inflation effect on monetary items 3,752,899 5,963,892 (7,990,156) (6,211,203) Total net financial results (18,632,336) (19,868,676)

TAXATION (Tables)

TAXATION (Tables)	6 Months Ended
	Dec. 31, 2020
TAXATION
Schedule of current tax	12/31/2020 12/31/2019 Current tax expense (6,716,736) (3,131,407) Deferred tax 875,283 1,926,752 Total (5,841,453) (1,204,655)
Schedule of deferred tax assets and liabilities	12/31/2020 12/31/2019 Beginning of the period deferred tax (14,164,930) (17,358,162) Charge of the period 875,283 1,926,752 Charge to OCI 35,203 (795,619) Conversion difference (145,174) 1,886,127 Total net deferred tax (13,399,618) (14,340,902)
Schedule of reconciliation of the statutory tax rate to the effective tax rate	12/31/2020 12/31/2019 (Loss) earning before income tax-rate 0% (18,809,682) 3,265,949 Earning (loss) before income tax-rate 21% 5,796,740 (318,391) Earning before income tax-rate 30% 14,283,092 2,929,178 Income tax charge by applying tax rate to profit before tax: (5,502,243) (811,891) Share of profit or loss of subsidies, joint ventures and associates 1,481,341 719,033 Stock options charge (29,199) (239,312) Rate change adjustment (163,269) (77,592) Non-deductible expenses and untaxed gains (138,273) (33,642) Representation expenses (11,056) (56,841) Foreign investment coverage 250,662 381,154 Others (29,321) — Result por inflation effect on monetary items and other finance results (1,700,095) (1,085,564) Income tax expenses (5,841,453) (1,204,655)

EARNINGS PER SHARE (EPS) (Table

EARNINGS PER SHARE (EPS) (Tables)	6 Months Ended
	Dec. 31, 2020
EARNINGS PER SHARE (EPS)
Schedule of earnings per share	12/31/2020 12/31/2019 Numerator (Loss) profit for the period (basic EPS) (6,323,365) 4,264,504 (Loss) profit for the period (diluted EPS) (6,323,365) 4,264,504 Denominator Weighted average number of shares (basic EPS) 38,016,601 36,120,517 Weighted average number of shares (diluted EPS) 38,016,601 36,120,517 Basic (loss) gain attributable to ordinary equity holders of the parent (0.1663) 0.1181 Diluted (loss) gain attributable to ordinary equity holders of the parent (0.1663) 0.1181

CASH FLOW INFORMATION (Tables)

CASH FLOW INFORMATION (Tables)	6 Months Ended
	Dec. 31, 2020
CASH FLOW INFORMATION
Schedule of significant non-cash transactions related to investing and financing activities	12/31/2020 12/31/2019 Investment activities Investment property received 1,741,143 — Investment in-kind in other related parties (Note 15) 921,390 588,857 Arcadia asset acquisition financed by debt (Note 4) 7,637,972 — Arcadia asset acquisition through capital emission (Note 4) 15,000,000 — Non-monetary contributions in joint ventures (Note 12) — 250,000 25,300,505 838,857

JOINT VENTURES AND ASSOCIATES (

JOINT VENTURES AND ASSOCIATES (Tables)	6 Months Ended
	Dec. 31, 2020
JOINT VENTURES AND ASSOCIATES
Schedule of investments in joint ventures and associates	12/31/2020 06/30/2020 Liabilities Trigall Genetics S.A. 1,647,109 1,548,829 1,647,109 1,548,829 12/31/2020 06/30/2020 Assets Synertech Industrias S.A. 25,034,651 24,619,773 Indrasa Biotecnología S.A. 60,609 33,019 25,095,260 24,652,792
Schedule of share of profit or loss of joint ventures and associates	12/31/2020 12/31/2019 Trigall Genetics S.A. (98,280) 15,430 Synertech Industrias S.A. 376,635 1,267,200 Indrasa Biotecnología S.A. 27,332 15,875 305,687 1,298,505
Schedule of changes in joint ventures and associates investments	12/31/2020 12/31/2019 As of the beginning of the period 23,103,963 23,350,125 Non-monetary contributions — 250,000 Revaluation of property, plant and equipment (11,495) 355,702 Foreign currency translation 49,996 (2,688,252) Share of profit or loss 305,687 1,298,505 As of the end of the period 23,448,151 22,566,080

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Dec. 31, 2020
SEGMENT INFORMATION
Schedule of operating results group's reporting segments	Seed and integrated Crop Crop Period ended December 31, 2020 products protection nutrition Consolidated Revenues from contracts with customers Sale of goods and services 19,191,676 48,577,062 20,847,834 88,616,572 Royalties 1,492,026 1,492,026 Others Government grants 1,160 — — 1,160 Initial recognition and changes in the fair value of biological assets 470,789 119,039 394,365 984,193 Total 21,155,651 48,696,101 21,242,199 91,093,951 Cost of sales (8,705,712) (28,703,147) (10,777,625) (48,186,484) Gross margin per segment 12,449,939 19,992,954 10,464,574 42,907,467 % 59 % 41 % 49 % 47 % Seed and integrated Crop Crop Period ended December 31, 2019 products protection nutrition Consolidated Revenues Sale of goods and services 18,191,663 50,376,063 28,718,480 97,286,206 Royalties 1,216,161 — — 1,216,161 Others Government grants 24,236 — — 24,236 Initial recognition and changes in the fair value of biological assets — — Total 19,432,060 51,095,406 28,718,480 99,245,946 Cost of sales (7,257,723) (28,626,084) (17,423,995) (53,307,802) Gross margin per segment 12,174,337 22,469,322 11,294,485 45,938,144 % % % % %

FINANCIAL INSTRUMENTS - RISK _2

FINANCIAL INSTRUMENTS - RISK MANAGEMENT (Tables)	6 Months Ended
	Dec. 31, 2020
FINANCIAL INSTRUMENTS - RISK MANAGEMENT
Schedule of financial assets by category	Mandatorily measured at fair Amortized cost value through profit or loss Financial asset 12/31/2020 06/30/2020 12/31/2020 06/30/2020 Cash and cash equivalents 4,633,470 4,813,012 14,496,736 22,346,409 Other financial assets 5,382,974 4,713,161 11,877,919 24,409,375 Trade receivables 84,945,171 73,546,633 — — Other receivables (*) 4,215,587 3,349,901 — — Total 99,177,202 86,422,707 26,374,655 46,755,784 (*)
Schedule financial liabilities by category	Mandatorily measured at fair Amortized cost value through profit or loss Financial liability 12/31/2020 06/30/2020 12/31/2020 06/30/2020 Trade and other payables 63,253,580 57,742,516 — — Borrowings 118,830,207 104,948,345 — — Convertible notes 45,788,217 43,029,834 — — Lease liability 986,068 1,109,812 — — Employee benefits and social security 4,103,906 5,044,630 — — Consideration for acquisition of assets 8,437,972 — — — Warrants — — — 1,686,643 Total 241,399,950 211,875,137 — 1,686,643
Schedule of fair value by hierarchy	Measurement at fair value at 12/31/2020 Level 1 Level 2 Level 3 Financial assets at fair value Mutual funds — — Other investments 4,561,531 — — US Treasury bills 7,316,388 — — Financial liabilities valued at fair value Private warrants — — — Measurement at fair value at 06/30/2020 Level 1 Level 2 Level 3 Financial assets at fair value Mutual funds — — Other investments — — US Treasury bills 7,768,410 — — Financial liabilities valued at fair value Private warrants — — 1,686,643

SHAREHOLDERS AND OTHER RELATE_2

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS (Tables)	6 Months Ended
	Dec. 31, 2020
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Schedule of transactions between the group and related parties, and the related balances owed	Amount of the transactions of the period ended Party Transaction type 12/31/2020 12/31/2019 Joint ventures and associates Sales and services 2,920,262 3,614,799 Joint ventures and associates Purchases of goods and services (9,763,160) (13,910,670) Joint ventures and associates Equity contributions — 250,000 Joint ventures and associates Net loans granted 18,409 — Key management personnel Salaries, social security benefits and other benefits (1,820,440) (3,840,825) Key management personnel Interest gain (8,879) 23,537 Shareholders and other related parties Sales of goods and services 161,792 323,159 Shareholders and other related parties Purchases of goods and services (399,888) (213,874) Shareholders and other related parties In-kind contributions 921,390 588,857 Parents companies and related parties to Parents Interest (lost) gain (60,530) 391,537 Parent company Purchases of goods and services — (95) Total (8,031,044) (12,773,575) Amounts receivable from related parties Party Transaction type 12/31/2020 06/30/2020 Parent company Trade debtors 8,337 — Parents companies and related parties to Parents Other receivables 815,770 102,069 Shareholders and other related parties Trade receivables 240,954 1,090,004 Shareholders and other related parties Allowance for impairment (378) (768) Other receivables - Other related parties Other receivables 1,759 83,839 Joint ventures and associates Trade debtors — 120,992 Joint ventures and associates Other receivables 1,603,878 1,562,340 Total 2,670,320 2,958,476 Amounts payable to related parties Party Transaction type 12/31/2020 06/30/2020 Parent company Trade creditors (29,107) (2,210,308) Parents companies and related parties to Parents Net loans payables (12,694,128) (12,389,521) Parent company Consideration payment Bioceres Crops S.A. acquisition (575,604) (575,604) Key management personnel Salaries, social security benefits and other benefits (909,861) (2,084,088) Shareholders and other related parties Trade and other payables (2,392,591) (1,031,710) Joint ventures and associates Trade creditors (13,256,575) (14,409,853) Total (29,857,866) (32,701,084)

KEY MANAGEMENT PERSONNEL COMP_2

KEY MANAGEMENT PERSONNEL COMPENSATION (Tables)	6 Months Ended
	Dec. 31, 2020
KEY MANAGEMENT PERSONNEL COMPENSATION
Schedule of compensation of directors and other members of key management personnel	12/31/2020 12/31/2019 Salaries, social security and other benefits 1,183,921 1,973,491 Share-based incentives 636,519 1,867,334 Total 1,820,440 3,840,825

SHARE-BASED PAYMENTS (Tables)

SHARE-BASED PAYMENTS (Tables)	6 Months Ended
	Dec. 31, 2020
SHARE-BASED PAYMENTS
Schedule of fair value of the share options and the factors used for its calculation	Factor Incentive option plan Weighted average fair value of shares $5.42 Exercise price $4.55 Weighted average expected volatility (*) 29.69% Dividend rate 0% Weighted average risk-free interest rate 1.66% Weighted average expected life 9.89 years Weighted average fair value of stock options at measurement date $2.47 (*) Implied volatility of Public warrants
Schedule of weighted average amount and exercise price and the movements of the stock options of executives and directors	12/31/2020 12/31/2019 Number Number of Exercise of Exercise options price options price At the beginning 1,200,000 $ 4.55 — — Granted during the period — — 1,200,000 $ 4.55 Annulled during the period — — — — Exercised during the period — — — — Expired during the period — — — — Effective at period 1,200,000 $ 4.55 1,200,000 $ 4.55

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Dec. 31, 2020
LEASES
Reconciliation of right of use leased assets and lease liability from beginning of year to end of year	Right-of-use leased asset 12/31/2020 06/30/2020 Cost Book value at the beginning of the period 2,369,326 — Additions for initial application of IFRS 16 — 1,523,177 Additions of the period 291,809 846,149 Exchange differences 169,481 — Book value at the end of the period 2,830,616 2,369,326 Depreciation 12/31/2020 06/30/2020 Book value at the beginning of the period 1,254,729 — Additions for initial application of IFRS 16 — 759,045 Exchange differences 140,878 (71,134) Depreciation of the period 287,484 566,818 Accumulated depreciation at the end of the period 1,683,091 1,254,729 Total 1,147,525 1,114,597 Lease liability 12/31/2020 06/30/2020 Book value at the beginning of the period 1,109,812 — Additions for initial application of IFRS 16 — 1,523,177 Additions of the period 278,354 702,826 Interest expenses, exchange differences and inflation effects (108,917) (551,232) Payments of the period (293,181) (564,959) Total 986,068 1,109,812 Lease Liabilities 12/31/2020 06/30/2020 Non-current 438,875 444,714 Current 547,193 665,098 Total 986,068 1,109,812
Schedule of right-of-use leased assets	12/31/2020 06/30/2020 Machinery and equipment 600,527 598,561 Vehicles 1,015,982 264,069 Equipment and computer software 422,342 407,546 Land and buildings 791,765 1,099,150 2,830,616 2,369,326

GENERAL INFORMATION - (Details)

GENERAL INFORMATION - (Details)	Dec. 31, 2020country
Business information
Number of countries with agricultural inputs	31

ACCOUNTING STANDARDS AND BASI_2

ACCOUNTING STANDARDS AND BASIS OF PREPARATION - (Details)	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019
Acquisition-date fair value of total consideration transferred
Conversion factor to calculate inflation adjustment	385.8826	321.9738	283.4442	225.5370

ACQUISITIONS (Details)

ACQUISITIONS (Details) $ / shares in Units, $ in Millions	Dec. 11, 2020USD ($)	Nov. 12, 2020USD ($)item$ / shares	Dec. 31, 2020USD ($)
Disclosure of detailed information about business combination
Number of shares to acquire rights and assets		1,875,000	1,875,000
Additional payments for obtaining Chinese import clearance for HB4 Soy or achieving penetration of this technology in a minimum number of planted hectares			$ 2
Post-closing payments as reimbursement of costs			$ 1
Royalty payments as a percentage of net HB4 Soy technology revenues	6.00%
Maximum aggregate amount of royalty payments	$ 10
Verdeca LLC
Disclosure of detailed information about business combination
Percentage of flour with less gluten		65.00%
Number of times the dietary fiber content of conventional wheat flours | item		10
Cash paid as consideration to acquire rights and assets		$ 5
Equity as consideration to acquire rights and assets		$ 15
Number of shares to acquire rights and assets		1,875,000
Share price | $ / shares		$ 8
Lock up period		6 months
Percentage of shares pledged in favor of entity		33.00%
Additional payments for obtaining Chinese import clearance for HB4 Soy or achieving penetration of this technology in a minimum number of planted hectares		$ 2
Post-closing payments as reimbursement of costs		$ 1
Royalty payments as a percentage of net HB4 Soy technology revenues		6.00%
Maximum aggregate amount of royalty payments		$ 10
Royalty payment as a percentage of the net wheat technology revenues resulting from the in-licensed materials		25.00%

INFORMATION ABOUT COMPONENTS _5

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Cash and cash equivalents (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Cash at bank and on hand	$ 4,633,470	$ 4,813,012
Mutual funds	14,496,736	22,346,409
Total cash and cash equivalents	$ 19,130,206	$ 27,159,421

INFORMATION ABOUT COMPONENTS _6

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Other financial assets (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Current
Restricted short-term deposit	$ 5,052,295	$ 4,390,458
US Treasury bills	7,316,388	7,768,410
Other investments	4,561,531	16,640,965
Other financial assets	16,930,214	28,799,833
Non-current
Shares of Bioceres S.A.	322,625	321,705
Other marketable securities	8,054	998
Other financial assets	$ 330,679	$ 322,703

INFORMATION ABOUT COMPONENTS _7

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Trade receivables (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Components of Consolidated Statement of Financial Position
Trade debtors	$ 67,157,349	$ 53,047,035
Allowance for impairment of trade debtors	(3,824,980)	(3,886,832)
Allowance for credit notes to be issued	(1,527,419)	(2,285,197)
Deferred checks	22,599,241	25,461,399
Trade receivables	84,653,104	73,546,633
Trade debtors	292,067
Non-current Trade receivables	292,067
Shareholders and other other related parties
Components of Consolidated Statement of Financial Position
Trade debtors	240,954	1,090,004
Allowance for impairment of related parties	(378)	(768)
Parent company
Components of Consolidated Statement of Financial Position
Trade debtors	$ 8,337
Joint ventures and associates
Components of Consolidated Statement of Financial Position
Trade debtors		$ 120,992

INFORMATION ABOUT COMPONENTS _8

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Other receivables (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Current
Taxes	$ 2,417,921	$ 2,205,342
Prepayments to suppliers	2,373,254	379,914
Reimbursements over exports	29,083	29,077
Prepaid expenses and other receivables	275,658	128,650
Loans receivable	230,000	230,000
Miscellaneous	42,550	49,441
Other receivables	7,789,873	4,770,672
Non-current
Taxes	413,615	328,701
Reimbursements over exports	1,492,547	1,293,958
Miscellaneous		80,914
Other receivables	1,906,162	1,703,573
Shareholders and other other related parties
Current
Prepayments to suppliers		81,737
Other receivables	1,759	2,102
Parent company
Current
Other receivables	815,770	102,069
Joint ventures and associates
Current
Other receivables	$ 1,603,878	$ 1,562,340

INFORMATION ABOUT COMPONENTS _9

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Inventories (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Inventory
Goods in transit	$ 1,922,081	$ 1,292,239
Supplies	5,429,648	5,930,471
Inventories	41,655,409	29,338,548
Agrochemicals
Inventory
Inventories	133,794	356,489
Seeds and Grains
Inventory
Inventories	6,860,569	1,300,998
Microbiological resale products
Inventory
Inventories	17,420,918	13,486,668
Microbiological products produced
Inventory
Inventories	11,165,788	8,079,553
Allowance for obsolescence
Inventory
Inventories	$ (1,277,389)	$ (1,107,870)

INFORMATION ABOUT COMPONENTS_10

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Biological assets (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Biological assets
Beginning of the period			$ 965,728	$ 270,579
Initial recognition and changes in the fair value of biological assets	$ 734,826	$ 719,343	984,193	719,343
Cost incurred during the period			16,041,531	689,314
Exchange differences			(1,712,642)	(142,362)
Decrease due to harvest / disposals			(5,724,461)	(408,528)
End of period	10,554,349	1,128,346	10,554,349	1,128,346
Soybean
Biological assets
Beginning of the period			105,101	237,723
Initial recognition and changes in the fair value of biological assets			174,578	205,730
Cost incurred during the period			259,760	293,416
Exchange differences			(371,625)	(99,425)
Decrease due to harvest / disposals			(87,982)	(241,542)
End of period	79,832	395,902	79,832	395,902
Corn
Biological assets
Beginning of the period			271,754	32,856
Initial recognition and changes in the fair value of biological assets			129,785	255,674
Cost incurred during the period			442,922	187,807
Exchange differences			(80,335)	(29,004)
Decrease due to harvest / disposals			(110,192)	(54,501)
End of period	653,934	392,832	653,934	392,832
Wheat
Biological assets
Beginning of the period			45,639
Initial recognition and changes in the fair value of biological assets			239,266	209,801
Cost incurred during the period			254,909	161,713
Exchange differences			(28,376)	(14,312)
Decrease due to harvest / disposals			(135,089)	(63,507)
End of period	376,349	293,695	376,349	293,695
Barley
Biological assets
Beginning of the period			34,050
Initial recognition and changes in the fair value of biological assets			25,377	48,138
Cost incurred during the period			45,490	46,378
Exchange differences			(9,251)	379
Decrease due to harvest / disposals			(28,504)	(48,978)
End of period	67,162	$ 45,917	67,162	$ 45,917
EcoSoy
Biological assets
Initial recognition and changes in the fair value of biological assets			(149,702)
Cost incurred during the period			10,371,418
Exchange differences			(844,644)
End of period	$ 9,377,072		9,377,072
EcoWheat
Biological assets
Beginning of the period			509,184
Initial recognition and changes in the fair value of biological assets			564,889
Cost incurred during the period			4,667,032
Exchange differences			(378,411)
Decrease due to harvest / disposals			(5,362,694)
HB4 Program
Biological assets
Contributed goods			$ 3,600,000
Gross margin on contributed goods			60.00%
Rizobacte Argentina and Espartina | Joint operation in producing grain crops
Biological assets
In-kind contributions			$ 921,390

INFORMATION ABOUT COMPONENTS_11

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Other assets (Details)	Dec. 31, 2020USD ($)shares
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Other assets	$ 5,000,000
Deliver payments in cash	$ 5,000,000
Exercise pledge rights over shares | shares	625,000

INFORMATION ABOUT COMPONENTS_12

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Property, plant and equipment (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019
Property, plant and equipment
Property, plant and equipment	$ 41,868,162	$ 41,515,106
Gross carrying amount
Property, plant and equipment
Property, plant and equipment	55,849,205	54,527,392	$ 53,779,411	$ 57,059,972
Accumulated depreciation/amortization
Property, plant and equipment
Property, plant and equipment	$ (13,981,043)	$ (13,012,286)	$ (12,193,379)	$ (13,225,424)

INFORMATION ABOUT COMPONENTS_13

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Property, plant and equipment - net carrying amount (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Property, plant and equipment
Property, plant and equipment	$ 41,868,162	$ 41,515,106
Office equipment
Property, plant and equipment
Property, plant and equipment	209,709	188,280
Vehicles
Property, plant and equipment
Property, plant and equipment	1,721,615	1,149,455
Equipment and computer software
Property, plant and equipment
Property, plant and equipment	51,755	32,448
Fixture and fittings
Property, plant and equipment
Property, plant and equipment	3,472,892	3,679,075
Machinery and equipment
Property, plant and equipment
Property, plant and equipment	5,243,338	5,449,233
Land and buildings
Property, plant and equipment
Property, plant and equipment	29,451,178	29,746,076
Buildings in progress
Property, plant and equipment
Property, plant and equipment	$ 1,717,675	$ 1,270,539

INFORMATION ABOUT COMPONENTS_14

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Property, plant and equipment - gross carrying amounts (Details) - USD ($)	6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property, plant and equipment
As of the beginning of period	$ 41,515,106
As of the end of period	41,868,162
Office equipment
Property, plant and equipment
As of the beginning of period	188,280
As of the end of period	209,709
Vehicles
Property, plant and equipment
As of the beginning of period	1,149,455
As of the end of period	1,721,615
Equipment and computer software
Property, plant and equipment
As of the beginning of period	32,448
As of the end of period	51,755
Fixture and fittings
Property, plant and equipment
As of the beginning of period	3,679,075
As of the end of period	3,472,892
Machinery and equipment
Property, plant and equipment
As of the beginning of period	5,449,233
As of the end of period	5,243,338
Land and buildings
Property, plant and equipment
As of the beginning of period	29,746,076
As of the end of period	29,451,178
Buildings in progress
Property, plant and equipment
As of the beginning of period	1,270,539
As of the end of period	1,717,675
Gross carrying amount
Property, plant and equipment
As of the beginning of period	54,527,392	$ 57,059,972
Additions	1,755,975	1,007,253
Reclassifications		(1,187,885)
Disposals	(194,640)	(143,395)
Foreign currency translation	(49,791)	(6,275,510)
Revaluation	189,731	(3,318,976)
As of the end of period	55,849,205	53,779,411
Gross carrying amount | Office equipment
Property, plant and equipment
As of the beginning of period	579,882	629,119
Additions	42,546	16,919
Disposals	(5,103)
Foreign currency translation	1,474	(58,750)
As of the end of period	618,799	587,288
Gross carrying amount | Vehicles
Property, plant and equipment
As of the beginning of period	2,977,542	3,604,537
Additions	898,190	104,849
Reclassifications		(384,438)
Disposals	(189,537)	(143,395)
Foreign currency translation	33,791	(305,040)
As of the end of period	3,719,986	2,876,513
Gross carrying amount | Equipment and computer software
Property, plant and equipment
As of the beginning of period	465,679	955,657
Additions	37,882	8,631
Reclassifications		(390,125)
Foreign currency translation	3,477	(85,968)
As of the end of period	507,038	488,195
Gross carrying amount | Fixture and fittings
Property, plant and equipment
As of the beginning of period	5,480,431	6,438,430
Additions	1,506	19,026
Foreign currency translation	(32,276)	(709,698)
As of the end of period	5,449,661	5,747,758
Gross carrying amount | Machinery and equipment
Property, plant and equipment
As of the beginning of period	9,054,701	10,233,501
Additions	267,275	479,735
Reclassifications		(413,322)
Foreign currency translation	(170,499)	(1,120,114)
As of the end of period	9,151,477	9,179,800
Gross carrying amount | Land and buildings
Property, plant and equipment
As of the beginning of period	34,698,618	34,530,114
Additions	57,252	3,378
Foreign currency translation	118,430	(3,836,143)
Revaluation	189,731	(3,318,976)
As of the end of period	34,684,569	34,016,325
Gross carrying amount | Buildings in progress
Property, plant and equipment
As of the beginning of period	1,270,539	668,614
Additions	451,324	374,715
Foreign currency translation	(4,188)	(159,797)
As of the end of period	$ 1,717,675	$ 883,532

INFORMATION ABOUT COMPONENTS_15

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Property, plant and equipment - accumulated depreciation (Details) - USD ($)	6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property, plant and equipment
As of the beginning of period	$ 41,515,106
As of the end of period	41,868,162
Office equipment
Property, plant and equipment
As of the beginning of period	188,280
As of the end of period	209,709
Vehicles
Property, plant and equipment
As of the beginning of period	1,149,455
As of the end of period	1,721,615
Equipment and computer software
Property, plant and equipment
As of the beginning of period	32,448
As of the end of period	51,755
Fixture and fittings
Property, plant and equipment
As of the beginning of period	3,679,075
As of the end of period	3,472,892
Machinery and equipment
Property, plant and equipment
As of the beginning of period	5,449,233
As of the end of period	5,243,338
Land and buildings
Property, plant and equipment
As of the beginning of period	29,746,076
As of the end of period	29,451,178
Accumulated depreciation/amortization
Property, plant and equipment
As of the beginning of period	(13,012,286)	$ (13,225,424)
Disposals	120,049	812,942
Depreciation of the period	(1,104,537)	(989,524)
Foreign currency translation	(33,186)	1,345,128
Revaluation	(48,917)	136,501
As of the end of period	(13,981,043)	(12,193,379)
Accumulated depreciation/amortization | Office equipment
Property, plant and equipment
As of the beginning of period	(391,602)	(415,682)
Disposals	2,964
Depreciation of the period	(19,750)	(18,197)
Foreign currency translation	(702)	42,031
As of the end of period	(409,090)	(391,848)
Accumulated depreciation/amortization | Vehicles
Property, plant and equipment
As of the beginning of period	(1,828,087)	(1,818,836)
Disposals	117,085	230,012
Depreciation of the period	(289,400)	(210,091)
Foreign currency translation	2,031	161,860
As of the end of period	(1,998,371)	(1,637,055)
Accumulated depreciation/amortization | Equipment and computer software
Property, plant and equipment
As of the beginning of period	(433,231)	(832,185)
Disposals		349,836
Depreciation of the period	(20,737)	(15,632)
Foreign currency translation	(1,315)	80,871
As of the end of period	(455,283)	(417,110)
Accumulated depreciation/amortization | Fixture and fittings
Property, plant and equipment
As of the beginning of period	(1,801,356)	(1,701,034)
Depreciation of the period	(169,806)	(178,229)
Foreign currency translation	(5,607)	181,769
As of the end of period	(1,976,769)	(1,697,494)
Accumulated depreciation/amortization | Machinery and equipment
Property, plant and equipment
As of the beginning of period	(3,605,468)	(3,896,810)
Disposals		233,094
Depreciation of the period	(291,265)	(258,832)
Foreign currency translation	(11,406)	415,489
As of the end of period	(3,908,139)	(3,507,059)
Accumulated depreciation/amortization | Land and buildings
Property, plant and equipment
As of the beginning of period	(4,952,542)	(4,560,877)
Depreciation of the period	(313,579)	(308,543)
Foreign currency translation	(16,187)	463,108
Revaluation	(48,917)	136,501
As of the end of period	$ (5,233,391)	$ (4,542,813)

INFORMATION ABOUT COMPONENTS_16

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Investment properties (Details) - USD ($)	Dec. 31, 2020	Aug. 28, 2020
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Cancelation of customers credit amount		$ 900,000
Cash installments		$ 1,400,000
Gross carrying amount of land	$ 2,499,206

INFORMATION ABOUT COMPONENTS_17

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Intangible assets (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019
Intangible assets
Intangible assets	$ 57,781,483	$ 35,333,464
Gross carrying amount
Intangible assets
Intangible assets	66,376,939	42,832,837	$ 41,973,607	$ 45,848,737
Accumulated depreciation/amortization
Intangible assets
Intangible assets	$ (8,595,456)	$ (7,499,373)	$ (6,675,383)	$ (6,232,311)

INFORMATION ABOUT COMPONENTS_18

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Intangible assets, net carrying amount (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Intangible assets
Intangible assets	$ 57,781,483	$ 35,333,464
Soybean HB4 and breeding program
Intangible assets
Intangible assets	26,223,085	7,345,923
Ecoseed integrated products
Intangible assets
Intangible assets	2,304,492	2,296,955
Microbiology product
Intangible assets
Intangible assets	3,213,113	2,503,631
Trademarks and patents
Intangible assets
Intangible assets	6,116,684	6,374,782
Software
Intangible assets
Intangible assets	1,177,026	686,965
Customer loyalty
Intangible assets
Intangible assets	15,815,384	$ 16,125,208
GLA/ARA safflower
Intangible assets
Intangible assets	$ 2,931,699

INFORMATION ABOUT COMPONENTS_19

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Intangible assets, gross carrying amount (Details) - USD ($)	6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Intangible assets
Balance at beginning of the period	$ 35,333,464
Balance at end of the period	57,781,483
Gross carrying amount
Intangible assets
Balance at beginning of the period	42,832,837	$ 45,848,737
Additions		602,430
Additions	23,420,130
Foreign currency translation	123,972	(4,477,560)
Balance at end of the period	66,376,939	41,973,607
Soybean HB4 and breeding program
Intangible assets
Balance at beginning of the period	7,345,923
Balance at end of the period	26,223,085
Soybean HB4 and breeding program | Gross carrying amount
Intangible assets
Balance at beginning of the period	7,345,923	6,120,336
Additions		464,608
Additions	19,063,357
Transfers	(186,804)
Foreign currency translation	609
Balance at end of the period	26,223,085	6,584,944
Soybean HB4 and breeding program | Verdeca LLC
Intangible assets
Additions	184,000,000
Ecoseed integrated products
Intangible assets
Balance at beginning of the period	2,296,955
Balance at end of the period	2,304,492
Ecoseed integrated products | Gross carrying amount
Intangible assets
Balance at beginning of the period	2,296,955	2,627,946
Additions		39,514
Foreign currency translation	7,537	(287,901)
Balance at end of the period	2,304,492	2,379,559
Microbiology product
Intangible assets
Balance at beginning of the period	2,503,631
Balance at end of the period	3,213,113
Microbiology product | Gross carrying amount
Intangible assets
Balance at beginning of the period	3,867,593	3,267,200
Additions	922,937
Foreign currency translation	21,369	(498,873)
Balance at end of the period	4,811,899	2,768,327
Trademarks and patents
Intangible assets
Balance at beginning of the period	6,374,782
Balance at end of the period	6,116,684
Trademarks and patents | Gross carrying amount
Intangible assets
Balance at beginning of the period	8,432,746	9,810,822
Foreign currency translation	27,672	(1,074,808)
Balance at end of the period	8,460,418	8,736,014
Software
Intangible assets
Balance at beginning of the period	686,965
Balance at end of the period	1,177,026
Software | Gross carrying amount
Intangible assets
Balance at beginning of the period	2,088,929	2,149,340
Additions		98,308
Additions	502,137
Transfers	186,804
Foreign currency translation	5,092	(219,709)
Balance at end of the period	2,782,962	2,027,939
Customer loyalty
Intangible assets
Balance at beginning of the period	16,125,208
Balance at end of the period	15,815,384
Customer loyalty | Gross carrying amount
Intangible assets
Balance at beginning of the period	18,800,691	21,873,093
Foreign currency translation	61,693	(2,396,269)
Balance at end of the period	18,862,384	$ 19,476,824
GLA/ARA safflower
Intangible assets
Balance at end of the period	2,931,699
GLA/ARA safflower | Gross carrying amount
Intangible assets
Additions	2,931,699
Balance at end of the period	$ 2,931,699

INFORMATION ABOUT COMPONENTS_20

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Intangible assets, accumulated amortization (Details) - USD ($)	6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Intangible assets
Balance at beginning of the period	$ 35,333,464
Balance at end of the period	57,781,483
Accumulated depreciation/amortization
Intangible assets
Balance at beginning of the period	(7,499,373)	$ (6,232,311)
Amortization of the period	(1,071,448)	(1,103,069)
Foreign currency translation	(24,635)	659,997
Balance at end of the period	(8,595,456)	(6,675,383)
Microbiology product
Intangible assets
Balance at beginning of the period	2,503,631
Balance at end of the period	3,213,113
Microbiology product | Accumulated depreciation/amortization
Intangible assets
Balance at beginning of the period	(1,363,962)	(1,059,083)
Amortization of the period	(229,417)	(236,898)
Foreign currency translation	(5,407)	99,766
Balance at end of the period	(1,598,786)	(1,196,215)
Trademarks and patents
Intangible assets
Balance at beginning of the period	6,374,782
Balance at end of the period	6,116,684
Trademarks and patents | Accumulated depreciation/amortization
Intangible assets
Balance at beginning of the period	(2,057,964)	(1,747,174)
Amortization of the period	(279,016)	(288,105)
Foreign currency translation	(6,754)	191,409
Balance at end of the period	(2,343,734)	(1,843,870)
Software
Intangible assets
Balance at beginning of the period	686,965
Balance at end of the period	1,177,026
Software | Accumulated depreciation/amortization
Intangible assets
Balance at beginning of the period	(1,401,964)	(1,154,617)
Amortization of the period	(200,277)	(203,512)
Foreign currency translation	(3,695)	119,978
Balance at end of the period	(1,605,936)	(1,238,151)
Customer loyalty
Intangible assets
Balance at beginning of the period	16,125,208
Balance at end of the period	15,815,384
Customer loyalty | Accumulated depreciation/amortization
Intangible assets
Balance at beginning of the period	(2,675,483)	(2,271,437)
Amortization of the period	(362,738)	(374,554)
Foreign currency translation	(8,779)	248,844
Balance at end of the period	$ (3,047,000)	$ (2,397,147)

INFORMATION ABOUT COMPONENTS_21

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Goodwill (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Goodwill
Goodwill	$ 25,612,752	$ 25,526,855
Rizobacter
Goodwill
Goodwill	20,162,706	20,094,633
Bioceres Crops S.A.
Goodwill
Goodwill	$ 5,450,046	$ 5,432,222

INFORMATION ABOUT COMPONENTS_22

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Trade and other payable (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Current
Trade creditors	$ 44,470,002	$ 37,139,351
Taxes	2,066,219	2,163,552
Consideration of payment for Bioceres Crops S.A. acquisition (Note 15)	122,950	122,950
Miscellaneous	144,478	212,138
Trade and other payable	62,481,922	57,289,862
Non current
Trade creditors	319,004
Consideration of payment for Bioceres Crops S.A. acquisition (Note 15)	452,654	452,654
Trade and other payables	771,658	452,654
Shareholders and other other related parties
Current
Trade payable, related party	2,392,591	1,031,710
Parent company
Current
Trade payable, related party	29,107	2,210,308
Joint ventures and associates
Current
Trade payable, related party	$ 13,256,575	$ 14,409,853

INFORMATION ABOUT COMPONENTS_23

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Borrowings (Details) - USD ($)	Dec. 31, 2020	Aug. 18, 2020	Jun. 30, 2020
Current
Corporate bonds	$ 26,866,736		$ 12,611,940
Borrowings	89,505,969		63,721,735
Lease liabilities	986,068		1,109,812
Lease liabilities	547,193		665,098
Non-current
Corporate bonds	17,020,226		18,364,894
Lease liabilities	438,875		444,714
Borrowings	29,324,238		41,226,610
Subordinated loan
Current
Borrowings	10,994,056
Non-current
Borrowings			10,364,045
Bank overdraft
Current
Borrowings			73,362
Bank borrowings
Current
Borrowings	47,951,049		47,646,912
Non-current
Borrowings	3,304,012		3,497,671
Corporate bonds
Non-current
Notional amount		$ 17,000,000
Nominal annual rate		0.00%
Parents companies and related parties
Current
Borrowings	3,694,128		3,389,521
Non-current
Borrowings	$ 9,000,000		$ 9,000,000

INFORMATION ABOUT COMPONENTS_24

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Borrowings, carrying amount (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Current
Borrowings	$ 89,505,969	$ 63,721,735
Corporate bonds	26,866,736	12,611,940
Non-current
Corporate bonds	17,020,226	18,364,894
Borrowings	29,324,238	41,226,610
Amortized cost
Current
Corporate bonds	26,866,736	12,611,940
Non-current
Corporate bonds	17,020,226	18,364,894
Fair value
Current
Corporate bonds	25,443,058	11,997,981
Non-current
Corporate bonds	13,760,143	16,135,876
Bank borrowings
Current
Borrowings	47,951,049	47,646,912
Non-current
Borrowings	3,304,012	3,497,671
Bank borrowings | Amortized cost
Current
Borrowings	47,951,049	47,646,912
Non-current
Borrowings	3,304,012	3,497,671
Bank borrowings | Fair value
Current
Borrowings	46,332,034	43,046,111
Non-current
Borrowings	$ 2,791,541	$ 3,072,395

INFORMATION ABOUT COMPONENTS_25

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Employee benefits and social security (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Salaries, accrued incentives, vacations and social security	$ 3,194,045	$ 2,960,542
Key management personnel	909,861	1,550,050
Employee benefits and social security	$ 4,103,906	4,510,592
Key management personnel		534,038
Employee benefits and social security		$ 534,038

INFORMATION ABOUT COMPONENTS_26

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Private Warrants (Details)	Dec. 31, 2020USD ($)	Aug. 24, 2020$ / sharesshares	Jul. 24, 2020	Jun. 30, 2020USD ($)$ / shares	Dec. 31, 2020USD ($)$ / sharesshares
Private Warrants
Private warrants | $				$ 1,686,643
Number of exchange shares issued | shares		2,601,954			2,601,954
Private warrants
Private Warrants
Financial liabilities, at fair value | $				1,700,000
Gain recognized from change in fair value | $				$ 1,200,000	$ 6,200,000
Number of outstanding warrants exchanged | shares		24,200,000
Exchanged shares issued per warrant | $ / shares		$ 0.12
Cash consideration per warrant | $ / shares		$ 0.45
Percentage of cash consideration provided for a premium to the closing trading price of warrants	321.00%		3.21%
Percentage of implied value of the exchange shares provided for a premium to the closing trading price of warrants			4.82%
Warrants validly tendered but not properly withdrawn prior to the expiration of the Offer | shares					21,938,774
Aggregate cash consideration | $	$ 115,062				$ 115,062
Number of exchange shares issued | shares					2,601,954
Warrants redeemed | shares					2,261,226
Warrants redeemed, cash per warrant | $ / shares					$ 0.405
Payments for redemption of warrants | $	$ 915,796				$ 915,796
Private warrants | Share price
Private Warrants
Assumption used in estimating fair value | $ / shares				6.06
Private warrants | Risk-free rate
Private Warrants
Assumption used in estimating fair value				0.29

INFORMATION ABOUT COMPONENTS_27

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Consideration for acquisition of assets (Details)	Dec. 11, 2020USD ($)	Dec. 31, 2020USD ($)installment
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Consideration for acquisition of assets. Current		$ 800,000
Consideration for acquisition of assets, non-current		7,637,972
Additional payments for obtaining Chinese import clearance for HB4 Soy or achieving penetration of this technology in a minimum number of planted hectares		$ 2,000,000
Number of quarterly installments for additional payments for obtaining Chinese import clearance for HB4 Soy or achieving penetration of this technology in a minimum number of planted hectares | installment		4
Post-closing payments as reimbursement of costs		$ 1,000,000
Number of monthly installments for post-closing payments as reimbursement of costs | installment		5
Royalty Payments as Percentage of Soy Technology Revenues	6.00%
Aggregate Royalty Payments, Maximum	$ 10,000,000

INFORMATION ABOUT COMPONENTS_28

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - Revenue (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Revenue
Royalties			$ 1,492,026	$ 1,216,161
Revenues from contracts with customers	$ 48,003,308	$ 62,272,547	90,108,598	98,502,367
Sale of goods and services
Revenue
Revenues from contracts with customers			$ 88,616,572	$ 97,286,206

INFORMATION ABOUT COMPONENTS_29

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - Cost of Sales (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
Inventories as of the beginning of the period			$ 29,338,548	$ 27,322,003
Purchases of the period			56,271,944	51,638,178
Production costs			5,514,975	6,310,757
Foreign currency translation			(1,283,574)	(1,183,800)
Subtotal			89,841,893	84,087,138
Inventories as of the end of the period	$ 41,655,409	$ 30,779,336	41,655,409	30,779,336
Cost of sales	$ 25,073,842	$ 32,962,728	$ 48,186,484	$ 53,307,802

INFORMATION ABOUT COMPONENTS_30

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - R&D classified by nature (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
R&D classified by nature
Amortization of intangible assets			$ 563,015	$ 578,066
Import and export expenses			463,241	659,059
Depreciation of property, plant and equipment			1,034,677	969,375
Employee benefits and social securities			9,270,746	8,829,095
Maintenance			542,119	502,649
Energy and fuel			180,514	310,557
Supplies and materials			245,527	311,758
Mobility and travel			370,975	983,131
Professional fees and outsourced services			4,376,085	744,384
Professional fees related parties			113,888	32,672
Office supplies			239,170	231,263
Insurance			460,785	300,541
Depreciation of leased assets			287,484	308,030
Miscellaneous			64,774	102,562
Research and development expenses	$ 1,114,820	$ 923,613	2,139,032	2,127,352
R&D Capitalized (Note 6.10)			1,556,367	504,122
R&D profit and loss	$ 1,114,820	$ 923,613	2,139,032	2,127,352
Total			$ 3,695,399	$ 2,631,474
% of total revenue			4.06%	2.67%
Research and development expenses
R&D classified by nature
Amortization of intangible assets			$ 508,433	$ 525,003
Import and export expenses			9,322	9,527
Depreciation of property, plant and equipment			69,860	20,149
Employee benefits and social securities			496,967	602,410
Taxes			78	418
Maintenance			14,045	14,322
Energy and fuel			17,564	37,099
Supplies and materials			460,272	383,226
Mobility and travel			4,668	24,894
Professional fees and outsourced services			67,550	5,452
Professional fees related parties			466,144	488,516
Office supplies			2,467	4,081
Information technology expenses			9,992
Insurance			8,326	2,524
Depreciation of leased assets			1,279	5,564
Miscellaneous			2,065	4,167
Research and development expenses			2,139,032	2,127,352
R&D profit and loss			$ 2,139,032	$ 2,127,352

INFORMATION ABOUT COMPONENTS_31

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - Expenses classified by nature and function (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Production costs
Analysis and storage			$ 18,651	$ 21,129
Commissions and royalties			767,326	771,883
Import and export expenses			29,128	82,036
Depreciation of property, plant and equipment			560,806	625,286
Depreciation of leased assets			125,226	177,095
Freight and haulage			248,785	451,648
Employee benefits and social securities			2,260,596	2,555,203
Maintenance			282,937	227,532
Energy and fuel			156,666	237,510
Supplies and materials			187,315	174,031
Mobility and travel			1,593	8,964
Professional fees and outsourced services			335,681	337,896
Office supplies			89,049	38,433
Insurance			68,033	51,019
Information technology expenses			849	282
Obsolescence			365,458	524,264
Taxes			16,609	16,513
Miscellaneous			267	10,033
Production costs			5,514,975	6,310,757
Selling, general and administrative expenses
Amortization of intangible assets			563,015	578,066
Analysis and storage			46,251	3,017
Commissions and royalties			287,445	245,341
Import and export expenses			434,113	577,023
Depreciation of property, plant and equipment			473,871	344,089
Depreciation of leased assets			160,979	125,371
Impairment of receivables			126,593	1,120,787
Freight and haulage			2,023,017	1,664,525
Employee benefits and social securities			7,010,150	6,273,892
Maintenance			259,182	275,117
Energy and fuel			23,848	73,047
Supplies and materials			58,212	137,727
Mobility and travel			369,382	974,167
Publicity and advertising			1,062,884	1,078,928
Contingencies			52,441	(8,134)
Share-based incentives			636,519	1,867,334
Professional fees and outsourced services			4,040,404	406,488
Professional fees related parties			113,888	32,672
Office supplies			150,121	192,830
Insurance			392,752	249,522
Information technology expenses			530,970	382,249
Taxes			2,431,415	2,495,732
Miscellaneous			64,507	92,529
Total selling, general and administrative expense	$ 11,219,716	$ 10,497,408	21,311,959	19,182,319
Production costs and selling, general and administrative expenses
Amortization of intangible assets			563,015	578,066
Analysis and storage			64,902	24,146
Commissions and royalties			1,054,771	1,017,224
Import and export expenses			463,241	659,059
Depreciation of property, plant and equipment			1,034,677	969,375
Depreciation of leased assets			286,205	302,466
Impairment of receivables			126,593	1,120,787
Freight and haulage			2,271,802	2,116,173
Employee benefits and social securities			9,270,746	8,829,095
Maintenance			542,119	502,649
Energy and fuel			180,514	310,557
Supplies and materials			245,527	311,758
Mobility and travel			370,975	983,131
Publicity and advertising			1,062,884	1,078,928
Contingencies			52,441	(8,134)
Share-based incentives			636,519	1,867,334
Professional fees and outsourced services			4,376,085	744,384
Professional fees related parties			113,888	32,672
Office supplies			239,170	231,263
Insurance			460,785	300,541
Information technology expenses			531,819	382,531
Obsolescence			365,458	524,264
Taxes			2,448,024	2,512,245
Miscellaneous			64,774	102,562
Total			$ 26,826,934	$ 25,493,076

INFORMATION ABOUT COMPONENTS_32

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - Finance results (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Financial costs
Interests expenses with the Parents			$ (573,598)	$ (1,341,181)
Interests expenses			(9,104,345)	(11,558,541)
Financial commissions			(964,237)	(757,751)
Financial Costs	$ (5,366,130)	$ (8,904,378)	(10,642,180)	(13,657,473)
Other finance results
Exchange differences generated by assets			10,714,855	21,922,850
Exchange differences generated by liabilities			(16,991,043)	(36,862,783)
Changes in fair value of financial assets or liabilities and other financial results			(5,466,867)	2,764,838
Net gain of inflation effect on monetary items			3,752,899	5,963,892
Other finance results	$ (530,744)	$ 5,432,749	(7,990,156)	(6,211,203)
Total net financial results			$ (18,632,336)	$ (19,868,676)

TAXATION - Taxes on income (Det

TAXATION - Taxes on income (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
TAXATION
Current tax expense			$ 6,716,736	$ 3,131,407
Deferred tax			(875,283)	(1,926,752)
Income tax expenses	$ (3,835,587)	$ (3,443,508)	$ (5,841,453)	$ (1,204,655)

TAXATION - Movement on the defe

TAXATION - Movement on the deferred income tax (Details) - USD ($)	6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
TAXATION
Beginning of the period deferred tax	$ (14,164,930)	$ (17,358,162)
Charge of the period	875,283	1,926,752
Charge to OCI	35,203	(795,619)
Conversion difference	(145,174)	1,886,127
Total net deferred tax	$ (13,399,618)	$ (14,340,902)

TAXATION - Reconciliation of th

TAXATION - Reconciliation of the statutory tax rate (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
TAXATION
2019 First tax rate tax			0.00%	0.00%
2019 Second tax rate			21.00%	21.00%
Income tax rate (as a percent)			30.00%	30.00%
(Loss) earning before income tax-rate 0%			$ (18,809,682)	$ 3,265,949
Earning (loss) before income tax-rate 21%			5,796,740	(318,391)
Earnings before income tax-rate 30%			14,283,092	2,929,178
Income tax charge by applying tax rate to profit before tax:			(5,502,243)	(811,891)
Share of profit or loss of subsidies, joint ventures and associates			1,481,341	719,033
Stock options charge			(29,199)	(239,312)
Rate change adjustment			(163,269)	(77,592)
Non-deductible expenses and untaxed gains			(138,273)	(33,642)
Representation expenses			(11,056)	(56,841)
Foreign investment coverage			250,662	381,154
Others			(29,321)
Result por inflation effect on monetary items and other finance results			(1,700,095)	(1,085,564)
Income tax expenses	$ (3,835,587)	$ (3,443,508)	$ (5,841,453)	$ (1,204,655)

EARNINGS PER SHARE (EPS) (Detai

EARNINGS PER SHARE (EPS) (Details) - USD ($)		3 Months Ended		6 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Numerator
(Loss) profit for the period (basic EPS)				$ (6,323,365)	$ 4,264,504
(Loss) profit for the period (diluted EPS)				$ (6,323,365)	$ 4,264,504
Denominator
Weighted average number of shares (basic EPS)	[1]	38,016,601	36,120,517	38,016,601	36,120,517
Weighted average number of shares (diluted EPS)		39,038,280	36,120,517	38,016,601	36,120,517
Basic (loss) gain attributable to ordinary equity holders of the parent				$ (0.1663)	$ 0.1181
Diluted (loss) gain attributable to ordinary equity holders of the parent		$ 0.0166	$ 0.3133	$ (0.1663)	$ 0.1181
[1]	For the six-month periods ended December 31, 2020 and 2019, diluted EPS was the same as basic EPS. See Note 9.

EARNINGS PER SHARE (EPS) - Capi

EARNINGS PER SHARE (EPS) - Capital issued (Details)	Aug. 24, 2020shares	Dec. 31, 2020shares	Nov. 12, 2020
EARNINGS PER SHARE (EPS)
Shares issued in exchange of warrants	2,601,954	2,601,954
Number of shares repurchased		279,693
Number of shares to acquire rights and assets		1,875,000	1,875,000

INFORMATION ABOUT UNAUDITED I_2

INFORMATION ABOUT UNAUDITED INTERIM CONDENSED CONSOLIDATED COMPONENTS OF EQUITY - Share capital (Details)	Aug. 24, 2020shares	Dec. 31, 2020Voteshares	Nov. 12, 2020
INFORMATION ABOUT UNAUDITED INTERIM CONDENSED CONSOLIDATED COMPONENTS OF EQUITY
Shares issued in exchange of warrants | shares	2,601,954	2,601,954
Number of shares to acquire rights and assets		1,875,000	1,875,000
Number of votes for each ordinary share | Vote		1

CASH FLOW INFORMATION (Details)

CASH FLOW INFORMATION (Details) - USD ($)	6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Investment activities
Investment property received	$ 1,741,143
Investment in kind in other related parties (Note 15)	921,390	$ 588,857
Arcadia asset acquisition financed by debt (Note 4)	7,637,972
Arcadia asset acquisition through capital emission (Note 4)	15,000,000
Non-monetary contributions in joint ventures (Note 12)		250,000
Investing activities	$ 25,300,505	$ 838,857

JOINT VENTURES AND ASSOCIATES_2

JOINT VENTURES AND ASSOCIATES (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
JOINT VENTURES
Investments in joint ventures and affiliates, Assets	$ 25,095,260	$ 24,652,792
Investments in joint ventures and affiliates, Liabilities	1,647,109	1,548,829
Trigall Genetics S.A.
JOINT VENTURES
Investments in joint ventures and affiliates, Liabilities	1,647,109	1,548,829
Synertech Industrias S.A.
JOINT VENTURES
Investments in joint ventures and affiliates, Assets	25,034,651	24,619,773
Indrasa Biotecnologia S.A.
JOINT VENTURES
Investments in joint ventures and affiliates, Assets	$ 60,609	$ 33,019

JOINT VENTURES AND ASSOCIATES -

JOINT VENTURES AND ASSOCIATES - Changes in joint ventures and associates investments (Details) - USD ($)		3 Months Ended		6 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
JOINT VENTURES AND ASSOCIATES
As of the beginning of the period				$ 23,103,963	$ 23,350,125
Non-monetary contributions					250,000
Revaluation of property, plant and equipment	[1]	$ (25,630)	$ (206,019)	(11,495)	355,702
Foreign currency translation		126,434	1,646,918	49,996	(2,688,252)
Share of profit or loss		65,975	1,240,958	305,687	1,298,505
As of the end of the period		$ 23,448,151	$ 22,566,080	$ 23,448,151	$ 22,566,080
[1]	The tax effect of the revaluation of property, plant and equipment of joint ventures and associates was $(3,832) and $177,851 for the six-month periods ended December 31, 2020 and 2019, respectively.

JOINT VENTURES AND ASSOCIATES_3

JOINT VENTURES AND ASSOCIATES - Share of profit or loss of joint ventures and associates investments (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
JOINT VENTURES
Share of profit or loss of joint ventures and affiliates	$ 65,975	$ 1,240,958	$ 305,687	$ 1,298,505
Trigall Genetics S.A.
JOINT VENTURES
Share of profit or loss of joint ventures and affiliates			(98,280)	15,430
Synertech Industrias S.A.
JOINT VENTURES
Share of profit or loss of joint ventures and affiliates			376,635	1,267,200
Indrasa Biotecnologia S.A.
JOINT VENTURES
Share of profit or loss of joint ventures and affiliates			$ 27,332	$ 15,875

SEGMENT INFORMATION - Group's r

SEGMENT INFORMATION - Group's reporting segments (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Revenues
Sale of goods and services	$ 48,003,308	$ 62,272,547	$ 90,108,598	$ 98,502,367
Royalties			1,492,026	1,216,161
Government grants	556	2,398	1,160	24,236
Initial recognition and changes in the fair value of biological assets	734,826	719,343	984,193	719,343
Total	48,738,690	62,994,288	91,093,951	99,245,946
Cost of sales	$ (25,073,842)	$ (32,962,728)	(48,186,484)	(53,307,802)
Gross margin per segment			$ 42,907,467	$ 45,938,144
Gross margin and total revenue (as a percent)			47.00%	46.00%
Seed and integrated products
Revenues
Royalties			$ 1,492,026	$ 1,216,161
Government grants			1,160	24,236
Initial recognition and changes in the fair value of biological assets			470,789
Total			21,155,651	19,432,060
Cost of sales			(8,705,712)	(7,257,723)
Gross margin per segment			$ 12,449,939	$ 12,174,337
Gross margin and total revenue (as a percent)			59.00%	63.00%
Crop protection
Revenues
Initial recognition and changes in the fair value of biological assets			$ 119,039	$ 719,343
Total			48,696,101	51,095,406
Cost of sales			(28,703,147)	(28,626,084)
Gross margin per segment			$ 19,992,954	$ 22,469,322
Gross margin and total revenue (as a percent)			41.00%	44.00%
Crop nutrition
Revenues
Initial recognition and changes in the fair value of biological assets			$ 394,365
Total			21,242,199	$ 28,718,480
Cost of sales			(10,777,625)	(17,423,995)
Gross margin per segment			$ 10,464,574	$ 11,294,485
Gross margin and total revenue (as a percent)			49.00%	39.00%
Sale of goods and services
Revenues
Sale of goods and services			$ 88,616,572	$ 97,286,206
Sale of goods and services | Seed and integrated products
Revenues
Sale of goods and services			19,191,676	18,191,663
Sale of goods and services | Crop protection
Revenues
Sale of goods and services			48,577,062	50,376,063
Sale of goods and services | Crop nutrition
Revenues
Sale of goods and services			$ 20,847,834	$ 28,718,480

FINANCIAL INSTRUMENTS - RISK _3

FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Financial assets by category (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Amortized cost
Financial assets by category
Financial assets.	$ 99,177,202	$ 86,422,707
Fair value
Financial assets by category
Financial assets.	26,374,655	46,755,784
Cash and cash equivalents | Amortized cost
Financial assets by category
Financial assets.	4,633,470	4,813,012
Cash and cash equivalents | Fair value
Financial assets by category
Financial assets.	14,496,736	22,346,409
Other financial assets | Amortized cost
Financial assets by category
Financial assets.	5,382,974	4,713,161
Other financial assets | Fair value
Financial assets by category
Financial assets.	11,877,919	24,409,375
Trade receivables | Amortized cost
Financial assets by category
Financial assets.	84,945,171	73,546,633
Other receivables | Amortized cost
Financial assets by category
Financial assets.	$ 4,215,587	$ 3,349,901

FINANCIAL INSTRUMENTS - RISK _4

FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Financial liabilities by category (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Amortized cost
Financial liabilities by category
Financial liabilities	$ 241,399,950	$ 211,875,137
Fair value
Financial liabilities by category
Financial liabilities		1,686,643
Trade Payables and other payables | Amortized cost
Financial liabilities by category
Financial liabilities	63,253,580	57,742,516
Borrowings | Amortized cost
Financial liabilities by category
Financial liabilities	118,830,207	104,948,345
Convertible notes | Amortized cost
Financial liabilities by category
Financial liabilities	45,788,217	43,029,834
Lease liability | Amortized cost
Financial liabilities by category
Financial liabilities	986,068	1,109,812
Employee benefits and social security | Amortized cost
Financial liabilities by category
Financial liabilities	4,103,906	5,044,630
Consideration for acquisition of assets | Amortized cost
Financial liabilities by category
Financial liabilities	$ 8,437,972
Private warrants | Fair value
Financial liabilities by category
Financial liabilities		$ 1,686,643

FINANCIAL INSTRUMENTS - RISK _5

FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Fair value by hierarchy (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Level 1
Fair value by hierarchy
Financial assets, at fair value	$ 4,561,531
Private warrants | Level 3
Fair value by hierarchy
Financial liabilities, at fair value		$ 1,686,643
Mutual funds | Level 1
Fair value by hierarchy
Financial assets, at fair value	14,496,736	22,346,409
Other financial assets | Level 1
Fair value by hierarchy
Financial assets, at fair value		16,640,965
US Treasury bills | Level 1
Fair value by hierarchy
Financial assets, at fair value	$ 7,316,388	$ 7,768,410

SHAREHOLDERS AND OTHER RELATE_3

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Transactions (Details) - USD ($)	6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Trade and other payable
In-kind contributions	$ 921,390	$ 588,857
Total	(8,031,044)	(12,773,575)
Joint ventures
Trade and other payable
Sales of goods and services	2,920,262	3,614,799
Purchases of goods and services	(9,763,160)	(13,910,670)
Equity contributions		250,000
Net loans granted	18,409
Key management personnel
Trade and other payable
Salaries, social security benefits and other benefits	(1,820,440)	(3,840,825)
Interest gain	(8,879)	23,537
Shareholders and other other related parties
Trade and other payable
Sales of goods and services	161,792	323,159
Purchases of goods and services	(399,888)	(213,874)
In-kind contributions	921,390	588,857
Parent company
Trade and other payable
Purchases of goods and services		(95)
Interest gain	$ (60,530)	$ 391,537

SHAREHOLDERS AND OTHER RELATE_4

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Receivable (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Trade and other payable
Other receivables	$ 7,789,873	$ 4,770,672
Parent company
Trade and other payable
Trade receivables	8,337
Other receivables	815,770	102,069
Parents companies and related parties to Parents
Trade and other payable
Other receivables	815,770	102,069
Shareholders and other other related parties
Trade and other payable
Trade receivables	240,954	1,090,004
Other receivables	1,759	2,102
Allowance for impairment	(378)	(768)
Other receivables - Other related parties
Trade and other payable
Other receivables	1,759	83,839
Joint ventures
Trade and other payable
Trade receivables		120,992
Other receivables	1,603,878	1,562,340
Amounts receivable from related parties	$ 2,670,320	$ 2,958,476

SHAREHOLDERS AND OTHER RELATE_5

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Payables (Details) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Trade and other payable
Borrowings	$ (89,505,969)	$ (63,721,735)
Amounts payable to related parties	(29,857,866)	(32,701,084)
Parent company
Trade and other payable
Trade payables	(29,107)	(2,210,308)
Consideration payment Semya acquisition	(575,604)	(575,604)
Parents companies and related parties to Parents
Trade and other payable
Loans payables	(12,694,128)	(12,389,521)
Key management personnel
Trade and other payable
Salaries, social security benefits and other benefits	(909,861)	(2,084,088)
Shareholders and other other related parties
Trade and other payable
Trade payables	(2,392,591)	(1,031,710)
Joint ventures
Trade and other payable
Trade payables	$ (13,256,575)	$ (14,409,853)

KEY MANAGEMENT PERSONNEL COMP_3

KEY MANAGEMENT PERSONNEL COMPENSATION - Summary of compensation of directors and other members (Details) - USD ($)	6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
KEY MANAGEMENT PERSONNEL COMPENSATION
Salaries, social security and other benefits	$ 1,183,921	$ 1,973,491
Share-based incentives	636,519	1,867,334
Total	$ 1,820,440	$ 3,840,825

SHARE-BASED PAYMENTS - Options

SHARE-BASED PAYMENTS - Options (Details)	1 Months Ended	6 Months Ended
	Dec. 31, 2019USD ($)$ / shares	Dec. 31, 2020USD ($)$ / shares	Dec. 31, 2019USD ($)$ / shares	Jun. 30, 2020USD ($)$ / shares
SHARE-BASED PAYMENTS
Number of options, granted during the period	1,200,000
Exercise price of the stock options, granted during the period | $ / shares	$ 4.55
Period to date to date exercise price of options on cashless basis at their WVAP	20 days
Stock options
SHARE-BASED PAYMENTS
Vesting period	3 years
Options that vest every 12 months (as a percent)	33.00%		33.00%
Options incentive Plan
SHARE-BASED PAYMENTS
Number of options, granted during the period			1,200,000
Weighted average exercise price, granted during the year/period | $ / shares			$ 4.55
Number of shares effective at period	1,200,000	1,200,000	1,200,000	1,200,000
Weighted average exercise price effective at period (per share) | $ / shares	$ 4.55	$ 4.55	$ 4.55	$ 4.55
Charge of the plan recognized		$ 400,000

SHARE-BASED PAYMENTS - Fair val

SHARE-BASED PAYMENTS - Fair value of share options (Details)	1 Months Ended
	Dec. 31, 2019USD ($)Y$ / shares
SHARE-BASED PAYMENTS
Weighted average fair value of shares (per option))	$ 5.42
Exercise price of the stock options, granted during the period	$ 4.55
Expected volatility	29.69%
Expected dividend rate	0.00%
Risk-free interest rate	1.66%
Weighted average expected life of stock options | Y	9.89
Weighted average fair value at measurement date (per option) | $	$ 2.47
Estimates of options that will be exercised (as a percent)	100.00%

SHARE-BASED PAYMENTS - Option a

SHARE-BASED PAYMENTS - Option activity (Details)	1 Months Ended	6 Months Ended
	Dec. 31, 2019USD ($)$ / shares	Dec. 31, 2020USD ($)$ / shares	Dec. 31, 2019USD ($)$ / shares
SHARE-BASED PAYMENTS
Number of options, granted during the period	1,200,000
Options incentive Plan
SHARE-BASED PAYMENTS
Number of options, at the beginning		1,200,000
Number of options, granted during the period			1,200,000
Number of options, effective at year/period end	1,200,000	1,200,000	1,200,000
Weighted average exercise price, at the beginning | $ / shares		$ 4.55
Weighted average exercise price, granted during the year/period | $ / shares			$ 4.55
Weighted average exercise price, effective at period end | $ / shares	$ 4.55	$ 4.55	$ 4.55
Charge of the plan recognized		$ 400,000

SHARE-BASED PAYMENTS - Annual c

SHARE-BASED PAYMENTS - Annual compensation - Bonus (Details)	6 Months Ended	12 Months Ended
	Dec. 31, 2020USD ($)item	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Multiple of monthly salary for cash bonus paid in ordinary shares | item	5
Incremental value of bonus in cash payable	$ 30,000
Number of days VWAP considered for bonus payment	20 days
Bonus in Kind
Disclosure of terms and conditions of share-based payment arrangement [line items]
Charge in consideration of the annual compensation bonus for objectives achieved		$ 0	$ 220,000
Bonus in Kind | Vests immediately
Disclosure of terms and conditions of share-based payment arrangement [line items]
Bonus vesting percentage	50.00%
Bonus in Kind | Vests in the subsequent 12-months
Disclosure of terms and conditions of share-based payment arrangement [line items]
Bonus vesting percentage	50.00%
Chief Executive Officer | Bonus in Kind
Disclosure of terms and conditions of share-based payment arrangement [line items]
Authorized bonus amount	$ 315,000
Chief Financial Officer | Bonus in Kind
Disclosure of terms and conditions of share-based payment arrangement [line items]
Authorized bonus amount	165,000
Chief Technology Officer | Bonus in Kind
Disclosure of terms and conditions of share-based payment arrangement [line items]
Authorized bonus amount	$ 100,000

SHARE-BASED PAYMENTS - Share op

SHARE-BASED PAYMENTS - Share option plan (2020) and Employee stock purchase plan (Details) - $ / shares	1 Months Ended	6 Months Ended
	Dec. 31, 2019	Dec. 31, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price	$ 4.55
Share Option Plan (2020)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares authorized		100,000
Exercise price		$ 5.55
Vesting period		3 years
Options that vest every 12 months (as a percent)		33.00%
Employee Stock Purchase Plan (ESPP)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum percentage of employee's monthly compensation		15.00%
Number of ordinary shares subject to the ESPP		200,000
Percentage of closing price of the Company's ordinary shares on the first business day and the last business day to determine purchase price		85.00%

LEASES - Right-of-use lease ass

LEASES - Right-of-use lease asset (Details) - USD ($)	6 Months Ended		12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2020
Right-of-use leased asset
Book value at the beginning of the period	$ 1,114,597
Depreciation of the period	287,484	$ 308,030
End of the period	1,147,525		$ 1,114,597
Gross carrying amount
Right-of-use leased asset
Book value at the beginning of the period	2,369,326
Additions for initial application of IFRS 16			1,523,177
Additions of the period	291,809		846,149
Exchange differences	169,481
End of the period	2,830,616		2,369,326
Accumulated depreciation/amortization
Right-of-use leased asset
Book value at the beginning of the period	(1,254,729)
Additions for initial application of IFRS 16			759,045
Exchange differences	140,878		(71,134)
Depreciation of the period	287,484		566,818
End of the period	$ (1,683,091)		$ (1,254,729)

LEASES - Liabilities rollforwar

LEASES - Liabilities rollforward (Details) - USD ($)	6 Months Ended	12 Months Ended
	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2020	Jun. 30, 2020
Disclosure of initial application of standards or interpretations [line items]
Book value at the beginning of the period	$ 1,109,812
Additions of the period	278,354	$ 702,826
Interest expenses, exchange differences and inflation effects	(108,917)	(551,232)
Payment of the period	(293,181)	(564,959)
Total	986,068	1,109,812
Lease Liabilities
Non-current			$ 438,875	$ 444,714
Current			547,193	665,098
Total	986,068	1,109,812	$ 986,068	1,109,812
Additions for initial application of IFRS 16
Disclosure of initial application of standards or interpretations [line items]
Book value at the beginning of the period	1,523,177
Total		1,523,177
Lease Liabilities
Total	$ 1,523,177	$ 1,523,177		$ 1,523,177

LEASES - Right-of-use lease a_2

LEASES - Right-of-use lease asset by type (Details) - USD ($)	6 Months Ended
	Dec. 31, 2020	Jun. 30, 2020
Right-of-use leased asset
Right of use asset	$ 1,147,525	$ 1,114,597
Incremental borrowing rate	7.84%
Gross carrying amount
Right-of-use leased asset
Right of use asset	$ 2,830,616	2,369,326
Gross carrying amount | Machinery and equipment
Right-of-use leased asset
Right of use asset	600,527	598,561
Gross carrying amount | Vehicles
Right-of-use leased asset
Right of use asset	1,015,982	264,069
Gross carrying amount | Equipment and computer software
Right-of-use leased asset
Right of use asset	422,342	407,546
Gross carrying amount | Land and buildings
Right-of-use leased asset
Right of use asset	$ 791,765	$ 1,099,150

CONTINGENCIES, COMMITMENTS AN_2

CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS (Details) $ in Millions	Dec. 09, 2020USD ($)
Rizobacter Argentina S.A
Contingencies, commitments and restrictions on the distribution
Amount of pledge granted in fixed term certificate	$ 4.4