
| BIOCERES CROP SOLUTIONS SECOND QUARTER 2023 15 Unaudited Consolidated Statement of Financial Position (Figures in U.S. dollars) ASSETS 12/31/2022 06/30/2022 CURRENT ASSETS Cash and cash equivalents 68,550,022 33,475,266 Other financial assets 18,882,388 5,401,133 Trade receivables 178,230,222 111,752,310 Other receivables 25,653,800 19,327,584 Income and minimum presumed income taxes recoverable 1,674,314 1,647,398 Inventories 157,647,583 126,044,122 Biological assets 581,100 57,313 Total current assets 451,219,429 297,705,126 NON-CURRENT ASSETS Other financial assets 1,104,718 619,841 Trade receivables - 200,412 Other receivables 3,173,261 2,254,199 Income and minimum presumed income taxes recoverable 18,465 44,412 Deferred tax assets 4,619,306 4,011,374 Investments in joint ventures and associates 38,810,692 38,554,092 Property, plant and equipment 63,794,675 49,908,325 Intangible assets 174,412,251 76,704,869 Goodwill 122,532,487 36,073,685 Right-of-use leased asset 13,164,994 12,144,026 Total non-current assets 421,630,849 220,515,235 Total assets 872,850,278 518,220,361 LIABILITIES 12/31/2022 06/30/2022 CURRENT LIABILITIES Trade and other payables 160,017,912 125,849,620 Borrowings 105,462,623 71,301,468 Employee benefits and social security 9,867,633 7,619,121 Deferred revenue and advances from customers 61,233,268 5,895,313 Income tax payable 1,012,347 7,538,764 Consideration for acquisition 1,943,216 3,048,562 Lease liabilities 3,007,806 1,412,904 Total current liabilities 342,544,805 222,665,752 NON-CURRENT LIABILITIES Trade and other payables 810,921 - Borrowings 79,109,119 74,177,169 Investments in joint ventures and associates 122,059 717,948 Deferred tax liabilities 46,130,828 29,005,943 Provisions 5,543,219 603,022 Consideration for acquisitions 8,467,428 9,854,228 Convertible notes 72,558,213 12,559,071 Lease liability 10,880,795 10,338,380 Total non-current liabilities 223,622,582 137,255,761 Total liabilities 566,167,387 359,921,513 EQUITY Equity attributable to owners of the parent 272,692,323 127,358,573 Non-controlling interests 33,990,568 30,940,275 Total equity 306,682,891 158,298,848 Total equity and liabilities 872,850,278 518,220,361 |