Bioceres Crop Solutions (BIOX) 6-K 27 Feb 23 2023 Q2 Current report (foreign) Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Dec. 31, 2022
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, 2022
Current Fiscal Year End Date	--06-30
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Amendment Flag	false

UNAUDITED INTERIM CONDENSED CON

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)	Dec. 31, 2022	Jun. 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	178,231,597	111,752,310
Other receivables	25,653,798	19,327,584
Income and minimum presumed recoverable income taxes	1,674,314	1,647,398
Inventories	157,647,583	126,044,122
Biological assets	581,100	57,313
Total current assets	451,220,802	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 recoverable income taxes	18,465	44,412
Deferred tax assets	4,619,247	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 asset	13,164,994	12,144,026
Total non-current assets	421,630,790	220,515,235
Total assets	872,851,592	518,220,361
CURRENT LIABILITIES
Trade and other payables	165,096,567	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	44,136,726	5,895,313
Income tax payable	1,079,857	7,538,764
Consideration for acquisition	1,943,216	3,048,562
Lease liabilities	3,007,806	1,412,904
Total current liabilities	330,594,428	222,665,752
NON-CURRENT LIABILITIES
Trade and other payables	810,921
Borrowings	79,109,119	74,177,169
Deferred revenue and advances from customers	17,096,542
Joint ventures and associates	122,059	717,948
Deferred tax liabilities	46,130,828	29,005,943
Provisions	464,564	603,022
Consideration for acquisition	8,467,428	9,854,228
Secured notes	72,558,213	12,559,071
Lease liabilities	10,880,795	10,338,380
Total non-current liabilities	235,640,469	137,255,761
Total liabilities	566,234,897	359,921,513
EQUITY
Equity attributable to owners of the parent	272,648,077	127,358,573
Non-controlling interest	33,968,618	30,940,275
Total equity	306,616,695	158,298,848
Total equity and liabilities	$ 872,851,592	$ 518,220,361

UNAUDITED INTERIM CONDENSED C_2

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)		3 Months Ended		6 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Revenues from contracts with customers		$ 94,548,714	$ 92,313,776	$ 221,391,962	$ 158,667,650
Government grants			337		805
Initial recognition and changes in the fair value of biological assets at the point of harvest		(138,529)	1,590,925	351,477	2,142,828
Changes in the net realizable value of agricultural products after harvest		(1,509,023)	(1,242,185)	(1,736,959)	(1,242,185)
Total		92,901,162	92,662,853	220,006,480	159,569,098
Cost of sales		(59,141,259)	(55,332,989)	(134,817,137)	(93,215,442)
Research and development expenses		(3,457,892)	(1,384,032)	(7,309,906)	(2,815,574)
Selling, general and administrative expenses		(28,413,577)	(18,814,561)	(60,318,488)	(34,997,761)
Share of profit or loss of joint ventures and associates		40,048	1,141,323	882,288	919,087
Other income or expenses, net		290,487	(571,365)	768,528	(1,717,982)
Operating profit		2,218,969	17,701,229	19,211,765	27,741,426
Net financial cost		(9,960,342)	(8,221,621)	(18,028,495)	(13,401,289)
(Loss) Profit before income tax		(7,741,373)	9,479,608	1,183,270	14,340,137
Income tax		(684,906)	(4,141,102)	(5,697,549)	(6,736,415)
(Loss) profit for the period		(8,426,279)	5,338,506	(4,514,279)	7,603,722
(Loss) profit for the period attributable to:
Equity holders of the parent		(8,156,746)	3,427,093	(7,658,449)	4,301,230
Non-controlling interests		(269,533)	1,911,413	3,144,170	3,302,492
(Loss) profit for the period		$ (8,426,279)	$ 5,338,506	$ (4,514,279)	$ 7,603,722
(Loss) profit per share
Basic (loss) profit attributable to ordinary equity holders of the parent		$ (0.1323)	$ 0.0834	$ (0.1242)	$ 0.1046
Diluted (loss) profit attributable to ordinary equity holders of the parent		$ (0.1323)	$ 0.0808	$ (0.1242)	$ 0.1014
(Loss) profit for the period		$ (8,426,279)	$ 5,338,506	$ (4,514,279)	$ 7,603,722
Other comprehensive income (loss)		585,882	7,893,351	616,907	13,622,488
Items that may be subsequently reclassified to profit and loss		585,882	9,331,728	616,907	16,449,749
Foreign exchange differences on translation of foreign operations from joint ventures		(136,762)	1,887,130	(21,946)	3,504,622
Foreign exchange differences on translation of foreign operations		722,644	7,444,598	638,853	12,945,127
Items that will not be subsequently reclassified to loss and profit			(1,438,377)		(2,827,261)
Revaluation of property, plant and equipment, net of tax, of joint ventures and associates	[1]		(189,996)		(363,848)
Revaluation of property, plant and equipment, net of tax	[2]		(1,248,381)		(2,463,413)
Total comprehensive (loss) profit		(7,840,397)	13,231,857	(3,897,372)	21,226,210
Total comprehensive (loss) profit attributable to:
Equity holders of the parent		(7,779,559)	10,074,002	(7,377,844)	15,796,061
Non-controlling interests		(60,838)	3,157,855	3,480,472	5,430,149
Total comprehensive (loss) profit		$ (7,840,397)	$ 13,231,857	$ (3,897,372)	$ 21,226,210
Weighted average number of shares
Basic		61,657,343	41,104,331	61,657,343	41,104,331
Diluted		61,657,343	42,403,196	61,657,343	42,403,196
[1]The tax effect of the revaluation of property, plant and equipment of joint ventures and associates was nil for the three-month and six-month periods ended December 31, 2022. The tax effect of the revaluation of property, plant and equipment of joint ventures and associates was $102,306 and $195,918 for the three-month and six-month periods ended December 31, 2021.[2]The tax effect of the revaluation of property, plant and equipment was nil for the three-month and six-month periods ended December 31,2022. The tax effect of the revaluation of property, plant and equipment was $672,205 and $1,326,453 for the three-month and six-month periods ended December 31, 2021.

UNAUDITED INTERIM CONDENSED C_3

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Income tax relating to changes in revaluation surplus included in other comprehensive income for joint venture and associates	$ 0	$ 102,306	$ 0	$ 195,918
Income tax relating to changes in revaluation surplus included in other comprehensive income	$ 0	$ 672,205	$ 0	$ 1,326,453

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	Changes in non-controlling interest	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, 2021	$ 67,743,242	$ 4,158	$ 120,662,386		$ (916,202)	$ 3,672,768	$ 702,981	$ (3,530,926)	$ (25,483,275)	$ (32,622,808)	$ 5,254,160	$ 22,547,062	$ 90,290,304
Share-based incentives	873,409		20,205			853,204							873,409
Changes in non-controlling interests	(255,893)			$ (255,893)								(724,429)	(980,322)
(Loss) profit for the period	4,301,230								4,301,230			3,302,492	7,603,722
Other comprehensive income (loss)	11,494,831									13,756,640	(2,261,809)	2,127,657	13,622,488
Ending balance at Dec. 31, 2021	84,156,819	4,158	120,682,591	(255,893)	(916,202)	4,525,972	702,981	(3,530,926)	(21,182,045)	(18,866,168)	2,992,351	27,252,782	111,409,601
Beginning balance at Jun. 30, 2022	127,358,573	4,637	158,819,506	(255,893)	(916,202)	3,767,925	175,745	(3,530,926)	(32,682,893)	969,402	1,007,272	30,940,275	158,298,848
Share-based incentives	2,573,244	5	631,778		135,361	1,806,100							2,573,244
Business combination	154,979,344	1,640	153,357,564			1,620,140							154,979,344
Capitalization of convertible notes	12,211,638	153	12,211,485										12,211,638
Issuance of convertible notes	9,109,516						9,109,516						9,109,516
Distribution of dividends by subsidiary												(452,129)	(452,129)
Purchase of own shares	(26,206,394)							(26,206,394)					(26,206,394)
(Loss) profit for the period	(7,658,449)								(7,658,449)			3,144,170	(4,514,279)
Other comprehensive income (loss)	280,605									280,605		336,302	616,907
Ending balance at Dec. 31, 2022	$ 272,648,077	$ 6,435	$ 325,020,333	$ (255,893)	$ (780,841)	$ 7,194,165	$ 9,285,261	$ (29,737,320)	$ (40,341,342)	$ 1,250,007	$ 1,007,272	$ 33,968,618	$ 306,616,695

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, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2022
OPERATING ACTIVITIES
(Loss) profit for the period	$ (8,426,279)	$ 5,338,506	$ (4,514,279)	$ 7,603,722
Adjustments to reconcile profit to net cash flows
Income tax			5,697,549	6,736,415
Financial results			18,028,495	13,401,289
Depreciation of property, plant and equipment			2,960,156	1,668,788
Amortization of intangible assets			5,191,521	1,375,998
Depreciation of leased assets			1,837,532	501,232
Transactional expenses			3,634,992	0
Share-based incentive and stock options			2,062,345	873,407
Share of profit or loss of joint ventures and associates	(40,048)	(1,141,323)	(882,288)	(919,087)
Loss of participation in joint ventures and associates			7,853
Provisions for contingencies			39,847	65,598
Allowance for impairment of trade debtors			468,992	815,929
Allowance for obsolescence			481,332	740,264
Initial recognition and changes in the fair value of biological assets			(351,477)	(2,142,828)
Changes in the net realizable value of agricultural products after harvest			1,736,959	1,242,185
Gain or loss on sale of equipment and intangible assets			(111,728)	(133,586)
Working capital adjustments
Trade receivables			(63,042,799)	(34,516,244)
Other receivables			(5,986,718)	(4,827,685)
Income and minimum presumed income taxes payable			(3,869,723)	6,742,149
Inventories and biological assets			(23,455,328)	(35,202,949)
Trade and other payables			12,216,345	31,932,303
Employee benefits and social security			2,185,006	1,604,112
Deferred revenue and advances from customers			53,775,013	745,423
Income taxes paid			(2,772,608)	(3,041,629)
Government grants				(784)
Interest collected			3,493,607	1,866,722
Inflation effects on working capital adjustments				(16,998,252)
Net cash flows generated (used) by operating activities			8,830,596	(19,867,508)
INVESTMENT ACTIVITIES
Proceeds from sale of property, plant and equipment			118,914	319,587
Net cash received from business combination			4,373,265
Proceeds from financial assets				8,657,999
Investment in financial assets			(13,813,944)	(482,849)
Purchase of property, plant and equipment			(3,824,078)	(1,756,346)
Capitalized development expenditures			(5,926,539)	(2,425,244)
Purchase of intangible assets			(148,075)	(346,268)
Net cash flows (used) generated by investing activities			(19,220,457)	3,966,879
FINANCING ACTIVITIES
Proceeds from borrowings			136,880,982	79,923,730
Repayment of borrowings, financed payments and interest payments			(88,650,542)	(58,787,312)
Decrease in bank overdrafts and other short-term borrowings				(32,838)
Other financial proceeds or payments, net			(3,588,240)	(2,107,971)
Acquisition of non-controlling interest in subsidiaries				(724,429)
Purchase of own shares			(2,291,365)
Leased assets payments			(1,553,958)	(493,453)
Cash dividend distributed by subsidiary			(452,129)
Net cash flows generated by financing activities			40,344,748	17,777,727
Net increase in cash and cash equivalents			29,954,887	1,877,098
Inflation effects on cash and cash equivalents				(3,592,117)
Cash and cash equivalents as of beginning of the period			33,475,266	36,046,113	$ 36,046,113
Effect of exchange rate changes on cash and equivalents			5,119,869	2,035,037
Cash and cash equivalents as of the end of the period	$ 68,550,022	$ 36,366,131	$ 68,550,022	$ 36,366,131	$ 33,475,266

GENERAL INFORMATION

GENERAL INFORMATION	6 Months Ended
	Dec. 31, 2022
GENERAL INFORMATION
GENERAL INFORMATION	1. GENERAL INFORMATION Bioceres Crop Solutions Corp. (NASDAQ: BIOX) is a fully integrated provider of crop productivity technologies designed to enable the transition of agriculture towards carbon neutrality. To do this, Bioceres’ products create economic incentives for farmers and other stakeholders to adopt environmentally friendly production practices. Bioceres 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 30 countries, mainly in Argentina, Brazil, United States,Europe 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, 2022
ACCOUNTING STANDARDS AND BASIS OF PREPARATION
ACCOUNTING STANDARDS AND BASIS OF PREPARATION	2. ACCOUNTING STANDARDS AND BASIS OF PREPARATION Statement of compliance with IFRS as issued by IASB These unaudited interim condensed consolidated financial statements for the six-month period ended December 31, 2022, 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, 2022. 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, 2022, June 30, 2022 and for the three and six month periods ended December 31, 2022 and 2021 were authorized by the Board of Directors of Bioceres Crop Solutions Corp. on February 27, 2023. Basis of measurement The unaudited interim condensed consolidated financial statements of the Group have been prepared using: ● ● Functional currency and presentation currency a) Functional currency 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%. The accumulated inflation 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 was 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, listed in a separate line item. From July 1, 2022 the main Argentinian subsidiaries of the Group have changed their functional currency from Argentine Pesos to United States Dollars as a result of changes in events and conditions relevant to their business operations. These include a macroeconomic context with high inflation and depreciation of the Argentine peso, and inorganic growth at the close of the fiscal year ended June 30, 2022, which led to a global unification of management and commercial strategy whereby integration of the businesses was done by business units, regardless of the legal entities. The effect of the functional currency change was recorded prospectively as of July 1, 2022, in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates. As a result, from July 1,2022 there are no longer effects of inflation adjustments for the above- mentioned subsidiaries. b) Presentation currency The unaudited interim condensed consolidated financial statements of the Group are presented in US Dollars. c) Foreign currency 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. Changes in accounting policies The 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, 2022.

NEW STANDARDS, AMENDMENTS AND I

NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB	6 Months Ended
	Dec. 31, 2022
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) Annual Improvements to IFRS Standards 2018–2020 The following improvements were finalized in May 2020: ● ● ● ● These improvements are not expected to have material impact on the Group. The new standard is effective for financial years beginning on or after January 1, 2022. Amendments to IAS 16 - Property, Plant and Equipment: Proceeds before intended use. The amendment to IAS 16 Property, Plant and Equipment (PP&E) prohibits an entity from deducting from the cost of an item of PP&E any proceeds received from selling items produced while the entity is preparing the asset for its intended use. It also clarifies that an entity is ‘testing whether the asset is functioning properly’ when it assesses the technical and physical performance of the asset. The financial performance of the asset is not relevant to this assessment. Entities must disclose separately the amounts of proceeds and costs relating to items produced that are not an output of the entity’s ordinary activities. The amendments are effective for annual periods beginning on or after January 1, 2022. These amendments are not expected to have material impact on the Group. Amendments to IFRS 3 - Reference to the Conceptual Framework. Minor amendments were made to IFRS 3 Business Combinations to update the references to the Conceptual Framework for Financial Reporting and add an exception for the recognition of liabilities and contingent liabilities within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets and Interpretation 21 Levies. The amendments also confirm that contingent assets should not be recognized at the acquisition date. The amendments are effective for financial years beginning on or after January 1, 2022. These amendments are not expected to have material impact on the Group. Amendments to IAS 37 - Onerous Contracts – Cost of Fulfilling a Contract. The amendment to IAS 37 clarifies that the direct costs of fulfilling a contract include both the incremental costs of fulfilling the contract and an allocation of other costs directly related to fulfilling contracts. Before recognizing a separate provision for an onerous contract, the entity recognizes any impairment loss that has occurred on assets used in fulfilling the contract. The amendments are effective for financial years beginning on or after January 1, 2022. These amendments are not expected to have material impact on the Group. b) The following new standards are not yet adopted by the Group. Amendments to IFRS 16- Lease Liability in a Sale and Leaseback. The amendment requires a seller-lessee to subsequently measure lease liabilities arising from a leaseback in a way that it does not recognize any amount of the gain or loss that relates to the right of use it retains. The new requirements do not prevent a seller-lessee from recognizing in profit or loss any gain or loss relating to the partial or full termination of lease. These amendments are not expected to have material impact on the Group. The amendments are effective for financial years beginning on or after January 1, 2024. Earlier application is permitted. Amendments to IAS1 – Non- current liabilities with covenants. The amendments modify the requirements introduced by Classification of Liabilities as Current or Non-current on how an entity classifies debt and other financial liabilities as current or non-current in particular circumstances. Only covenants with which an entity is required to comply on or before the reporting date affect the classification of a liability as current or non-current. In addition, an entity must disclose information in the notes that enables users of financial statements to understand the risk that non-current liabilities with covenants could become repayable within twelve months. These amendments are not expected to have material impact on the Group. The amendments apply retrospectively for annual reporting periods beginning on or after 1 January 2024, with early application permitted. Amendment to IAS 12 – deferred tax related to assets and liabilities arising from a single transaction The amendments introduce an exception to the initial recognition exemption in IAS 12. Applying this exception, an entity does not apply the initial recognition exemption for transactions that give rise to equal taxable and deductible temporary differences. The amendments apply to transactions that occur on or after the beginning of the earliest comparative period presented. The amendments also apply to taxable and deductible temporary differences associated with right-of-use assets and lease liabilities, and decommissioning obligations and corresponding amounts recognized as assets at the beginning of the earliest comparative period presented. The amendments are effective for annual reporting periods beginning on or after 1 January 2023. Early application of the amendments is permitted. These amendments are not expected to have material impact on the Group.

IMPACT OF COVID-19

IMPACT OF COVID-19	6 Months Ended
	Dec. 31, 2022
IMPACT OF COVID-19
IMPACT OF COVID-19	4. IMPACT OF COVID-19 The Group’s operations, which involve agricultural production and commercialization activities, have been mostly exempted from the disruptions caused by covid-19. 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 pandemic and its impact on the countries and global economy are unknown, with governments being able to implement stricter containment measures, which are not predictable in this instance. It cannot be reasonably quantified to what extent covid-19 will affect the Group’s business and the results of its operations in the future. The Board of Directors and senior management are closely monitoring the pandemic and taking all necessary measures at their disposal to protect human life and the Group’s operations and financial condition.

SEASONALITY

SEASONALITY	6 Months Ended
	Dec. 31, 2022
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.

ACQUISITIONS AND OTHER SIGNIFIC

ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS	6 Months Ended
	Dec. 31, 2022
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS	6. ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS Pro Farm Group, Inc On July 12, 2022, we announced the closing of the merger (the “Pro Farm Merger”) with Pro Farm Group, Inc. (formerly Marrone Bio Innovations Inc.), pursuant to the Agreement and Plan of Merger (the “Merger Agreement”) dated March 16, 2022, among us, BCS Merger Sub, Inc., a wholly owned subsidiary of Bioceres, and Pro Farm Group, Inc. Upon the closing of the Pro Farm Merger, Pro Farm Group, Inc. became a wholly owned subsidiary of Bioceres and each share of Pro Farm Group, Inc. common stock was exchanged for our ordinary shares at a fixed exchange ratio of 0.088. Pro Farm Group, Inc. leads the movement to environmentally sustainable farming practices through the discovery, development and sale of innovative biological products for crop protection, crop health and crop nutrition. The company’s commercial products are sold globally and supported by more than 343 patents and patent applications. Pro Farm Group, Inc. develops novel, environmentally sound solutions for agriculture using proprietary technologies to isolate and screen naturally occurring microorganisms and plant extracts. The combined company has a diverse customer base, product portfolio and geographic reach across a wide range of crops, positioned to serve the massive market opportunity emerging from the bio-reduction and replacement of chemical ag inputs. The merger combines our expertise in bionutrition and seed care products with Pro Farm Group’s leadership in the development of biological crop protection and plant health solutions, creating a global leader in the development and commercialization of sustainable agricultural solutions. The consideration of payment was measured at fair value, which was calculated as the sum of the acquisition-date fair values of the assets transferred, and the liabilities incurred. Consideration of payment (amounts in thousands of dollars): ​ ​ ​ Shares issued 154,795 Assumed RSU & Stock options 1,620 Cash payment 29 Total consideration 156,444 ​ Assets acquired and liabilities assumed (amounts in thousands of dollars): ​ ​ ​ ​ Net assets incorporated ​ ​ ​ Cash and cash equivalents 4,402 Trade receivables 6,855 Other receivables 1,423 Inventories 11,183 Property, plant and equipment 12,607 Right of use assets,net 3,005 Intangible assets 17,766 Restricted cash 1,560 Other assets 683 Trade and other payables (22,653) Lease liabilities (3,245) Borrowings (25,586) Other liabilities (857) ​ ​ ​ Revaluation of existing assets ​ ​ ​ Property, plant and equipment 494 Intangible assets 79,053 Deferred tax (16,705) ​ ​ ​ Total net assets identified 69,985 ​ ​ ​ Goodwill 86,459 ​ ​ ​ Total consideration 156,444 ​ The figures reported above could be subject to changes. Goodwill is not expected to be deductible for tax purposes. The amounts of revenue and net loss of the acquiree since the merger date included in the condensed consolidated statement of comprehensive income for the six- month period ended December 31, 2022, were $17.6 million and ($6.0) million, respectively. The pro-forma revenue and net loss of the combined entity for the six-month period ended December 31, 2022 as though the date for the merger had been as of the beginning of the reporting period amount to $221.7 million and $(6.8) million, respectively. Syngenta Seedcare agreement On September 12, 2022, we entered into a 10-year agreement with Syngenta Crop Protection AG (“Syngenta”), pursuant to which Syngenta will be the exclusive global distributor of certain of Bioceres’ biological solutions for seed care applications. Products included within the scope of the agreement are the nitrogen-fixing Rhizobia seed treatment solutions (inoculants), and other biological seed and soil treatment solutions currently in the portfolio or pipeline of Rizobacter. The products in the agreement will be sold under the trademarks owned by Bioceres or its affiliates, or any other trademark approved by Bioceres. Pro Farm’s biological solutions are not included within the scope of the current agreement. Bioceres retains global rights for use of products included in the agreement on HB4® crops and, in the United States, Syngenta rights will be non-exclusive for upstream applications. The exclusive commercial collaboration is global, except for Argentina where both parties will continue to work under the existing framework. It has an effective date at the beginning of the 2023 calendar year, but implementation will be staggered. Bioceres will continue distributing its products in South Africa, Bolivia, Chile, Colombia, Paraguay and Uruguay during the year 2023. Thus, full implementation will be in 2024, subject to regulatory clearances. The agreement establishes a joint R&D program to accelerate the development and registration of Bioceres’ pipeline products and new solutions for seed treatment, foliar and other applications, globally. Funding for R&D platform will be shared, with Syngenta contributing up to 70% of the investment. In consideration for the rights granted under the agreements, Syngenta made an upfront payment of $50 million to Bioceres on October 6th, 2022. As of December 31, 2022, the upfront payment is reported as Deferred revenue and advances from customers. Additionally, for the duration of the agreement, Bioceres will receive 50% to 30% of the profits generated by sales conducted by Syngenta, depending on the geography and the year. The agreement sets global minimum targets for profits to be received by Bioceres, that amount to a total of $230 million for the life of the agreement. If Bioceres fails to receive the minimum profit targets set for any rolling two The figures reported as current and non-current in Deferred revenue and advances from customers are based on our best estimation at the time these financial statements are authorized of issuance.

INFORMATION ABOUT COMPONENTS OF

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION	6 Months Ended
	Dec. 31, 2022
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION	7. INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION 7.1. Cash and cash equivalents ​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Cash at bank and on hand ​ 68,550,022 ​ 32,912,886 Money market funds ​ — ​ 562,380 ​ 68,550,022 33,475,266 ​ 7.2. Other financial asset ​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Current Restricted short-term deposits 174,693 265,123 US Treasury bills ​ 11,160,527 ​ — Mutual funds ​ 6,438,416 ​ 2,913,519 Other investments 1,108,752 2,222,491 ​ 18,882,388 5,401,133 ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Non-current Shares of Bioceres S.A. 444,735 444,870 Other investments 659,983 174,971 ​ 1,104,718 619,841 ​ 7.3. Trade receivables ​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Current ​ ​ ​ ​ Trade debtors ​ 176,943,073 ​ 111,950,965 Allowance for impairment of trade debtors (6,525,744) (7,142,252) Shareholders and other related parties (Note 16) — 640,258 Allowance for credit notes to be issued (2,458,939) (1,961,463) Trade debtors - Joint ventures and associates (Note 16) 1,211,435 22,429 Deferred checks 9,061,772 8,242,373 ​ ​ 178,231,597 111,752,310 ​ ​ ​ ​ ​ Non-current ​ ​ ​ ​ Trade debtors ​ — ​ 200,412 ​ — ​ 200,412 ​ 7.4. Other receivables ​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Current Taxes 7,403,475 9,071,643 Receivables for PP&E sales ​ 978,869 ​ 1,734,281 Shareholders and other related parties (Note 16) 2,093,157 1,182 Other receivables - Joint ventures and associates (Note 16) 5,112,378 2,987,765 Prepayments to suppliers 7,916,125 4,648,164 Reimbursements over exports 10,552 10,549 Prepaid expenses and other receivables 1,628,273 1,110 Loans receivables 230,000 230,000 Miscellaneous 280,969 642,890 ​ 25,653,798 19,327,584 ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Non-current ​ ​ Taxes 775,183 218,159 Reimbursements over exports 2,238,477 2,036,040 Miscellaneous 159,601 — ​ 3,173,261 2,254,199 ​ 7.5. Inventories ​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Seeds 737,129 1,183,915 Resale products 60,243,488 35,080,737 Manufactured products 25,807,803 21,725,042 Goods in transit 588,201 4,340,232 Supplies 22,273,707 17,534,434 Agricultural products 50,103,153 47,284,512 Allowance for obsolescence (2,105,898) (1,104,750) ​ ​ 157,647,583 ​ 126,044,122 Net of agricultural products 107,544,430 78,759,610 ​ 7.6. Biological assets ​ Changes in biological assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Soybean ​ Corn Wheat Barley Sunflower Total Beginning of the period ​ — ​ — ​ 44,413 ​ 12,900 ​ — ​ 57,313 Initial recognition and changes in the fair value of biological assets at the point of harvest — — 191,481 159,996 — 351,477 Costs incurred during the period 290,667 263,428 389,282 126,293 27,005 1,096,675 Decrease due to harvest/disposals — — (625,176) (299,189) — (924,365) Period ended December 31, 2022 290,667 263,428 — — 27,005 581,100 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Soybean Corn Wheat Barley HB4 Soy HB4 Wheat Total Beginning of the period 54,162 ​ 27,646 ​ 22,311 ​ 3,071 ​ — ​ 2,208,648 ​ 2,315,838 Initial recognition and changes in the fair value of biological assets at the point of harvest — — 292,692 141,899 — 1,708,237 2,142,828 Costs incurred during the period 378,530 649,680 172,957 81,661 1,099,241 33,153,682 35,535,751 Exchange differences 6,622 3,379 2,726 4,039 — 58,841 75,607 Decrease due to harvest — — (490,686) (230,670) — (31,205,748) (31,927,104) Period ended December 31, 2021 439,314 680,705 — — 1,099,241 5,923,660 8,142,920 ​ 7.7. Property, plant and equipment Property, plant and equipment as of December 31, 2022 and June 30, 2022 included the following: ​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Gross carrying amount 88,295,296 71,521,454 Accumulated depreciation (24,500,621) (21,613,129) Net carrying amount 63,794,675 49,908,325 ​ Net carrying amount for each class of assets is as follows: ​ ​ ​ ​ ​ ​ ​ ​ Net carrying ​ Net carrying ​ ​ amount ​ amount Class 12/31/2022 06/30/2022 Office equipment ​ 240,206 ​ 269,538 Vehicles ​ 2,288,951 ​ 2,665,074 Equipment and computer software 251,002 231,676 Fixtures and fittings 3,228,224 3,546,919 Machinery and equipment 12,400,288 5,811,960 Land and buildings 38,509,795 34,240,384 Buildings in progress 6,876,209 3,142,774 Total 63,794,675 49,908,325 ​ 1. Gross carrying amount as of December 31, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross carrying amount ​ ​ As of the ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ beginning ​ ​ ​ Additions ​ ​ ​ Foreign ​ As of the ​ ​ of the ​ ​ ​ from business ​ ​ ​ currency ​ end of the Class period Additions combination Disposals translation period Office equipment ​ 908,004 ​ 305 ​ — ​ — ​ 724 ​ 909,033 Vehicles ​ 5,261,979 ​ 84,209 ​ — ​ (59,744) ​ (3,948) ​ 5,282,496 Equipment and computer software ​ 925,349 ​ 111,226 ​ 12,469 ​ — ​ (32,824) ​ 1,016,220 Fixtures and fittings ​ 7,606,389 ​ 34,256 ​ 5,379 ​ — ​ 12,143 ​ 7,658,167 Machinery and equipment 13,017,830 ​ 1,128,712 7,047,496 (7,186) (14,677) 21,172,175 Land and buildings 40,659,129 ​ — 4,750,136 — (28,269) 45,380,996 Buildings in progress 3,142,774 ​ 2,465,370 1,285,092 — (17,027) 6,876,209 Total 71,521,454 ​ 3,824,078 13,100,572 (66,930) (83,878) 88,295,296 ​ 2. Accumulated depreciation as of December 31, 2022 is as follows ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Depreciation ​ ​ Accumulated ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ as of the ​ ​ ​ ​ ​ Foreign ​ Accumulated ​ ​ beginning of ​ ​ ​ Of the ​ currency ​ as of the end Class the period Disposals period translation of the period Office equipment ​ 638,466 ​ — ​ 30,827 ​ (466) ​ 668,827 Vehicles ​ 2,596,905 ​ (59,744) ​ 457,562 ​ (1,178) ​ 2,993,545 Equipment and computer software ​ 693,673 ​ — ​ 73,094 ​ (1,549) ​ 765,218 Fixtures and fittings ​ 4,059,470 ​ — ​ 370,828 ​ (355) ​ 4,429,943 Machinery and equipment 7,205,870 — 1,575,862 (9,845) 8,771,887 Land and buildings 6,418,745 — 451,983 473 6,871,201 Total 21,613,129 (59,744) 2,960,156 (12,920) 24,500,621 ​ 3. Gross carrying amount as of December 31, 2021, is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross carrying amount ​ ​ As of the ​ ​ ​ ​ ​ ​ ​ Foreign ​ ​ ​ As of the ​ ​ beginning ​ ​ ​ ​ ​ ​ ​ currency ​ ​ ​ end of the Class of the period Additions Transfers ​ Disposals translation Revaluation period Office equipment ​ 762,825 ​ 17,009 ​ (55,698) ​ — ​ 69,188 ​ — ​ 793,324 Vehicles ​ 3,512,217 ​ 715,492 ​ 55,698 ​ (218,344) ​ 258,800 ​ — ​ 4,323,863 Equipment and computer software ​ 592,126 ​ 101,156 ​ — ​ (49,944) ​ 55,471 ​ — ​ 698,809 Fixtures and fittings ​ 5,637,943 ​ — ​ 356,109 ​ (15) ​ 821,362 ​ — ​ 6,815,399 Machinery and equipment 9,987,811 ​ 371,583 68,805 (41,468) 1,033,450 — 11,420,181 Land and buildings 41,486,215 ​ — 168,569 — 4,099,357 (4,482,496) 41,271,645 Buildings in progress 1,995,265 ​ 551,106 (593,483) (127,338) 237,750 — 2,063,300 Total 63,974,402 ​ 1,756,346 — (437,109) 6,575,378 (4,482,496) 67,386,521 ​ 4. Accumulated depreciation as of December 31, 2021, is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Depreciation ​ ​ Accumulated ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ as of the ​ ​ ​ ​ ​ Foreign ​ ​ ​ Accumulated ​ ​ beginning of ​ ​ ​ Of the ​ currency ​ ​ ​ as of the end Class the period Disposals period translation Revaluation of period Office equipment ​ 473,905 ​ — ​ 23,583 ​ 51,063 ​ — ​ 548,551 Vehicles ​ 1,676,583 ​ (196,985) ​ 413,229 ​ 43,972 ​ — ​ 1,936,799 Equipment and computer software ​ 525,021 ​ (49,631) ​ 48,637 ​ 31,979 ​ — ​ 556,006 Fixtures and fittings 2,670,512 ​ — ​ 327,792 ​ 315,287 ​ — ​ 3,313,591 Machinery and equipment 4,862,083 (4,492) 516,171 552,484 — 5,926,246 Land and buildings 5,811,702 — 339,376 700,325 (692,630) 6,158,773 Total 16,019,806 (251,108) 1,668,788 1,695,110 (692,630) 18,439,966 ​ The depreciation charge is included in Notes 8.3 and 8.4 7.8. Intangible assets Intangible assets as of December 31, 2022 and June 30, 2022 included the following: ​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Gross carrying amount 197,128,192 94,229,557 Accumulated amortization (22,715,941) (17,524,688) Net carrying amount 174,412,251 76,704,869 ​ Net carrying amount of each class of intangible assets is as follows: ​ ​ ​ ​ ​ ​ ​ ​ Net carrying ​ Net carrying ​ ​ amount ​ amount Class 12/31/2022 06/30/2022 Seed and integrated products ​ ​ ​ HB4 soy and breeding program 30,741,521 29,802,534 Integrated seed products 3,122,724 3,137,158 Crop nutrition ​ ​ ​ Microbiological products 49,277,287 5,792,348 Other intangible assets ​ ​ ​ Trademarks and patents 61,600,862 8,267,041 Software 1,980,198 2,167,985 Customer loyalty 22,689,659 22,537,803 RG/RS/OX Wheat ​ 5,000,000 ​ 5,000,000 Total 174,412,251 76,704,869 ​ 1. Gross carrying amount as of December 31, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross carrying amount ​ ​ As of the ​ ​ ​ Additions from ​ Foreign ​ As of the ​ ​ beginning of ​ ​ ​ business ​ currency ​ end of the Class the period Additions combination translation period Seed and integrated products ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ HB4 soy and breeding program ​ 31,371,088 ​ 1,738,631 ​ — ​ — ​ 33,109,719 Integrated seed products ​ 3,181,155 ​ — ​ — ​ 8,296 ​ 3,189,451 Crop nutrition ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Microbiological products 8,855,421 4,187,908 ​ 39,613,280 ​ (2,279) 52,654,330 Other intangible assets ​ ​ ​ ​ ​ ​ ​ ​ ​ Trademarks and patents 12,183,045 49,783 ​ 55,420,441 ​ — 67,653,269 Software 5,176,373 98,292 ​ — ​ (954) 5,273,711 Customer loyalty 28,462,475 — ​ 1,785,237 ​ — 30,247,712 RG/RS/OX Wheat ​ 5,000,000 ​ — ​ — ​ — ​ 5,000,000 Total 94,229,557 6,074,614 ​ 96,818,958 ​ 5,063 197,128,192 ​ 2. Accumulated amortization as of December 31, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amortization ​ ​ Accumulated ​ ​ ​ Foreign ​ Accumulated as ​ ​ as of beginning ​ ​ ​ currency ​ of the end of the Class of the period Of the period translation period Seed and integrated products ​ ​ ​ ​ HB4 soy and breeding program ​ 1,568,554 ​ 799,644 ​ — ​ 2,368,198 Integrated seed products ​ 43,997 ​ 22,242 ​ 488 ​ 66,727 Crop nutrition ​ ​ ​ ​ ​ ​ ​ ​ Microbiological products ​ 3,063,073 ​ 313,970 ​ — ​ 3,377,043 Other intangible assets ​ ​ ​ ​ ​ ​ ​ Trademarks and patents ​ 3,916,004 ​ 2,136,403 ​ — ​ 6,052,407 Software 3,008,388 285,881 ​ (756) 3,293,513 Customer loyalty 5,924,672 1,633,381 ​ — 7,558,053 Total 17,524,688 5,191,521 ​ (268) 22,715,941 ​ 3. Gross carrying amount as of December 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross carrying amount ​ ​ As of the ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ beginning ​ ​ ​ Transfers / ​ Foreign currency ​ As of the end of Class of the period Additions ​ Disposals translation the period Seed and integrated products ​ ​ ​ ​ HB4 soy and breeding program 27,611,142 ​ 1,840,320 ​ — ​ — ​ 29,451,462 Integrated seed products ​ 2,558,220 ​ — ​ — ​ 290,765 ​ 2,848,985 Crop nutrition ​ ​ ​ ​ ​ ​ — Microbiological products 6,037,680 ​ 584,924 ​ — ​ 648,526 ​ 7,271,130 Other intangible assets ​ ​ ​ ​ ​ ​ ​ Trademarks and patents 9,824,171 — ​ — ​ 1,129,486 10,953,657 Software 3,784,593 346,268 ​ — ​ 508,279 4,639,140 Customer loyalty 23,203,397 ​ — ​ — ​ 2,540,247 ​ 25,743,644 RG/RS/OX Wheat ​ 5,000,000 ​ — ​ — ​ — ​ 5,000,000 Total 78,019,203 2,771,512 ​ — ​ 5,117,303 85,908,018 ​ 4. Accumulated amortization as of December 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amortization ​ ​ Accumulated as ​ ​ ​ ​ Foreign ​ Accumulated ​ ​ of beginning of ​ ​ ​ Transfers / ​ currency ​ as of the end Class the period Of the period Disposals translation of the period Crop nutrition ​ ​ ​ Microbiological products 2,041,023 ​ 259,522 ​ — ​ 249,507 ​ 2,550,052 Other intangible assets ​ ​ ​ ​ ​ ​ ​ ​ Trademarks and patents 2,900,915 ​ 368,581 ​ — ​ 353,213 ​ 3,622,709 Software 1,935,552 212,148 ​ — ​ 230,243 2,377,943 Customer loyalty 3,799,351 535,747 ​ — ​ 459,198 4,794,296 Total 10,676,841 1,375,998 ​ — ​ 1,292,161 13,345,000 ​ The amortization charge is included in Notes 8.3 and 8.4. 7.9. Goodwill Carrying amount of goodwill as of December 31, 2022 and June 30, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 ​ ​ ​ ​ ​ Rizobacter Argentina S.A. 28,080,271 28,080,271 Bioceres Crops S.A. ​ 7,523,324 ​ 7,523,324 Pro farm Group, Inc. 86,458,802 — Insumos Agroquímicos S.A. ​ 470,090 ​ 470,090 ​ 122,532,487 36,073,685 ​ There were no indicators of goodwill impairment. ​ 7.10. Trade and other payables ​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 ​ ​ ​ ​ ​ Trade creditors 114,286,611 94,653,017 Shareholders and other related parties (Note 16) 56,732 44,579 Trade creditors - Parent company (Note 16) 88,739 670,730 Trade creditors - Joint ventures and associates (Note 16) 46,901,927 29,082,325 Taxes 2,322,285 1,265,771 Miscellaneous 1,440,273 133,198 ​ 165,096,567 125,849,620 ​ 7.11. Borrowing ​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Current ​ ​ ​ ​ Bank borrowings 63,502,859 48,305,535 Corporate bonds 29,861,413 12,845,934 Trust debt securities ​ 8,563,045 ​ 6,492,733 Net loans payables- Parents companies and related parties to Parent (Note 16) 3,535,306 3,657,266 ​ 105,462,623 71,301,468 Non-current ​ ​ Bank borrowings 28,963,786 9,912,901 Corporate bonds 44,240,319 61,264,268 Net loans payables- Parent companies and related parties to Parent (Note 16) 3,000,000 3,000,000 Trust debt securities ​ 2,905,014 ​ — ​ ​ 79,109,119 ​ 74,177,169 ​ The carrying value of some borrowings as of December 31, 2022 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 2), due to the use of unobservable inputs, including own credit risk. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2022 ​ 06/30/2022 ​ ​ Amortized cost ​ Fair value ​ Amortized cost ​ Fair value Current ​ ​ ​ ​ ​ ​ ​ ​ Bank borrowings 63,502,859 61,697,572 48,305,535 46,589,131 Corporate Bonds 29,861,413 29,234,649 12,845,934 12,467,941 ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-current ​ ​ ​ ​ Bank borrowings 28,963,786 27,325,723 9,912,901 9,344,755 Corporate Bonds 44,240,319 40,951,796 61,264,268 56,550,746 ​ 7.12. Secured Notes Secured Guaranteed Notes On August 5, 2022 the 25% of the outstanding capital of the convertible note that we had issued in 2020 and which the 75% was already converted into shares on March 16, 2022, were converted into 1.5 million shares. Bioceres has repurchased such shares for $24 million issuing the “The Secured Guaranteed Notes”. The Secured Guaranteed Notes due 2026 mature 48 months after the issue date and bear interest at 9.0% from the issue date through 24 months after the issue date, 13.0% from 25 through 36 months after the issue date and 14.0% from 37 through 48 months after the issue date. Interest is payable semi-annually. The Secured Guaranteed Notes due 2026 have no conversion rights into our ordinary shares. The carrying value of the Secured Guaranteed Notes as of December 31, 2022 measured at amortized cost does not differ significantly from their fair value. Secured Convertible Guaranteed Notes On August 8, 2022, we issued the Secured Guaranteed Convertible Notes for a total principal amount of $55 million. The notes have a 4- year maturity and accrue interest at an annual interest rate of 9%, of which 5% is payable in cash and 4% in-kind. At any time up to maturity the note holders might opt to convert the outstanding principal amount into common shares of Bioceres at a strike price of $18 per share. The Company can repurchase the notes voluntarily 30 months after the issue date. At inception, the fair value of the liability component of the Secured Convertible Guaranteed Notes was measured using a discount rate of 13.57%. The carrying value of Secured Convertible Guaranteed Notes as of December 31, 2022 measured at amortized cost does not differ significantly from their fair value. Under the terms of the Secured Convertible Guaranteed Notes, the Group is in compliance with covenants. The Secured Guaranteed Notes and the Secured Convertibles Guaranteed Notes are secured by substantially all of the assets located in the United States of Pro Farm Group, Inc. and its U.S. subsidiaries and are guaranteed by BCS Holding Inc., Bioceres Crops do Brasil Ltda., Bioceres Crops S.A., Bioceres Semillas S.A.U., Verdeca LLC, Rasa Holding LLC, Rizobacter Argentina S.A., Rizobacter del Paraguay S.A., Rizobacter do Brasil Ltda., Rizobacter South Africa, Rizobacter Uruguay, Rizobacter USA, LLC, Pro Farm Group, Inc., Pro Farm Michigan Manufacturing LLC, Pro Farm, Inc., Pro Farm Technologies Comércio de Insumo Agrícolas do Brasil Ltda., Glinatur S.A. and Pro Farm OU. 7.13. Employee benefits and social security ​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Current ​ ​ ​ ​ Salaries, accrued incentives, vacations and social security 9,531,717 7,337,774 Key management personnel (Note 17) ​ 335,916 ​ 281,347 ​ ​ 9,867,633 ​ 7,619,121 ​ 7.14. Deferred revenue and advances from customers ​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Current Advances from customers 11,233,268 5,895,313 Deferred Revenue (Note 6) 32,903,458 — ​ 44,136,726 5,895,313 Non-current Deferred Revenue (Note 6) 17,096,542 — ​ 17,096,542 — ​

INFORMATION ABOUT COMPONENTS _2

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME	6 Months Ended
	Dec. 31, 2022
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME	8. INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME 8.1. Revenues from contracts with customers ​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Sale of goods and services 220,482,895 157,538,626 Royalties 909,067 1,129,024 ​ 221,391,962 158,667,650 ​ Transactions of sales of goods and services with joint ventures, shareholders and other related parties are reported in Note 16. 8.2. Cost of sales ​ ​ ​ ​ ​ ​ Item 12/31/2022 12/31/2021 Inventories as of the beginning of the period 78,759,610 39,052,925 Business combination 11,064,908 — Purchases of the period 138,186,645 102,342,174 Production costs 14,596,888 7,581,570 Foreign currency translation (246,484) 516,306 Subtotal 242,361,567 149,492,975 Inventories as of the end of the period (*) (107,544,430) (56,277,533) Cost of sales ​ 134,817,137 ​ 93,215,442 ​ (*) Net of agricultural products. ​ 8.3. R&D classified by nature ​ ​ ​ ​ ​ ​ ​ Research and Research and ​ ​ development ​ development ​ expenses expenses Item 12/31/2022 12/31/2021 Amortization of intangible assets 2,201,938 604,462 Analysis and storage ​ 27,322 ​ — Import and export expenses 850 1,685 Depreciation of property, plant and equipment 287,180 213,837 Freight and haulage ​ 4,732 ​ — Employee benefits and social securities 2,248,105 685,412 Maintenance 303,524 25,702 Energy and fuel 94,870 24,659 Supplies and materials 1,078,197 726,899 Mobility and travel 158,193 38,564 Publicity and advertising ​ 9,568 ​ — Share-based incentives 92,477 30,099 Professional fees and outsourced services 574,614 137,674 Professional fees related parties ​ 102,701 ​ 296,967 Office supplies 43,546 2,842 Information technology expenses ​ 19,060 ​ 6,039 Insurance 25,738 12,598 Depreciation of leased assets ​ 33,685 ​ 2,523 Miscellaneous 3,606 5,612 Total 7,309,906 2,815,574 ​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 R&D capitalized (Note 7.8) 5,926,539 2,425,244 R&D profit and loss 7,309,906 2,815,574 Total 13,236,445 5,240,818 ​ 8.4. Expenses classified by nature and function ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Selling, ​ ​ ​ ​ general and ​ ​ ​ ​ Production ​ administrative ​ Total Item ​ costs ​ expenses ​ 12/31/2022 Amortization of intangible assets 86,842 ​ 2,902,741 ​ 2,989,583 Analysis and storage 4,460 ​ 237,341 ​ 241,801 Commissions and royalties 109,703 ​ 1,020,272 ​ 1,129,975 Import and export expenses 265,121 ​ 704,937 ​ 970,058 Depreciation of property, plant and equipment 1,666,119 ​ 1,006,857 ​ 2,672,976 Depreciation of leased assets ​ 230,478 ​ 1,573,369 ​ 1,803,847 Impairment of receivables — ​ 468,992 ​ 468,992 Freight and haulage 1,201,183 ​ 5,002,384 ​ 6,203,567 Employee benefits and social securities 7,177,926 ​ 20,156,371 ​ 27,334,297 Maintenance 722,399 ​ 1,446,553 ​ 2,168,952 Energy and fuel 753,041 ​ 161,850 ​ 914,891 Supplies and materials 512,493 ​ 627,514 ​ 1,140,007 Mobility and travel 39,428 ​ 1,837,797 ​ 1,877,225 Publicity and advertising — ​ 3,235,737 ​ 3,235,737 Contingencies — ​ 39,847 ​ 39,847 Share-based incentives ​ — ​ 1,969,868 ​ 1,969,868 Professional fees and outsourced services 1,133,009 ​ 7,122,701 ​ 8,255,710 Professional fees related parties — ​ 29,818 ​ 29,818 Office supplies and registrations fees 23,309 ​ 624,246 ​ 647,555 Insurance 74,350 ​ 1,306,282 ​ 1,380,632 Information technology expenses 17,511 ​ 1,566,952 ​ 1,584,463 Obsolescence 481,332 ​ — ​ 481,332 Taxes 96,233 ​ 6,976,043 ​ 7,072,276 Miscellaneous 1,951 ​ 300,016 ​ 301,967 Total 14,596,888 ​ 60,318,488 ​ 74,915,376 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Selling, ​ ​ ​ ​ ​ general and ​ ​ ​ ​ Production ​ administrative ​ Total Item ​ costs ​ expenses ​ 12/31/2021 Amortization of intangible assets — ​ 771,536 ​ 771,536 Analysis and storage 26,537 ​ 69,502 ​ 96,039 Commissions and royalties 547,364 ​ 1,181,465 ​ 1,728,829 Import and export expenses 61,209 ​ 560,934 ​ 622,143 Depreciation of property, plant and equipment 655,067 ​ 799,884 ​ 1,454,951 Depreciation of leased assets ​ 246,942 ​ 251,767 ​ 498,709 Impairment of receivables — ​ 815,929 ​ 815,929 Freight and haulage 311,416 ​ 4,457,096 ​ 4,768,512 Employee benefits and social securities 3,265,750 ​ 11,033,554 ​ 14,299,304 Maintenance 400,778 ​ 570,294 ​ 971,072 Energy and fuel 233,958 ​ 24,908 ​ 258,866 Supplies and materials 351,410 ​ 570,762 ​ 922,172 Mobility and travel 7,361 ​ 696,370 ​ 703,731 Publicity and advertising — ​ 2,247,729 ​ 2,247,729 Contingencies — ​ 65,598 ​ 65,598 Share-based incentives ​ — ​ 843,308 ​ 843,308 Professional fees and outsourced services 587,370 ​ 3,075,667 ​ 3,663,037 Professional fees related parties — ​ 48,934 ​ 48,934 Office supplies 89,670 ​ 198,228 ​ 287,898 Insurance 36,328 ​ 556,441 ​ 592,769 Information technology expenses — ​ 817,032 ​ 817,032 Obsolescence 740,264 ​ — ​ 740,264 Taxes 19,398 ​ 5,230,416 ​ 5,249,814 Miscellaneous 748 ​ 110,407 ​ 111,155 Total 7,581,570 ​ 34,997,761 ​ 42,579,331 ​ 8.5. Other income or expenses, net ​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Net result from commercialization of agricultural products 144,515 (2,733,693) Expenses recovery 232,977 164,445 Other income or expenses, net 391,036 851,266 ​ 768,528 (1,717,982) ​ 8.6. Net financial cost ​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Financial costs ​ ​ ​ ​ Interest expenses with the Parents (Note 16) (299,468) (415,812) Interest expenses (10,722,135) (5,439,593) Financial commissions (1,517,729) (907,660) ​ (12,539,332) (6,763,065) ​ ​ ​ ​ ​ Other financial results ​ ​ ​ Exchange differences generated by assets (12,771,727) 6,355,520 Exchange differences generated by liabilities ​ 9,070,404 ​ (11,682,895) Changes in fair value of financial assets or liabilities and other financial results ​ (2,068,923) ​ (1,652,984) Net gain of inflation effect on monetary items ​ 281,083 ​ 342,135 ​ ​ (5,489,163) ​ (6,638,224) ​ ​ ​ ​ ​ Total net financial cost (18,028,495) (13,401,289) ​

TAXATION

TAXATION	6 Months Ended
	Dec. 31, 2022
TAXATION
TAXATION	9. TAXATION Taxes on income in the interim periods are accrued using the tax rate that would be applicable to expected total annual earnings. ​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Current tax expense (6,467,324) (11,916,178) Deferred tax 769,775 5,179,763 Total ​ (5,697,549) ​ (6,736,415) ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Beginning of the period deferred tax (24,994,569) (22,421,125) Additions for business combination ​ (16,704,771) ​ — Charge for the period 769,775 5,179,763 Charge to OCI ​ — ​ 1,326,453 Conversion difference ​ (582,016) ​ (2,993,421) Total net deferred tax (41,511,581) (18,908,330) ​ ​ 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: ​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Earnings before income tax-rate 1,183,270 14,340,137 Income tax expense by applying tax rate in force in the respective countries (5,182,386) (7,314,555) Share of profit or loss of subsidiaries, joint ventures and associates 225,376 269,138 Stock options charge (298,851) (180,523) Non-deductible expenses (543,505) (318,280) Untaxed gains ​ 33,052 ​ — Unrecognized tax losses carry-forwards 1 ​ (995,754) ​ — Foreign investment coverage — 140,720 Tax inflation adjustment ​ 3,132,901 ​ 1,097,315 Result of inflation effect on monetary items and other finance results ​ (1,660,369) ​ (479,093) Others (408,013) 48,863 Income tax expenses (5,697,549) (6,736,415) ​ 1- Corresponds mainly to Pro Farm Group Inc.

EARNINGS PER SHARE (EPS)

EARNINGS PER SHARE (EPS)	6 Months Ended
	Dec. 31, 2022
EARNINGS PER SHARE (EPS)
EARNINGS PER SHARE (EPS)	10. EARNINGS PER SHARE (EPS) The numerators and denominators used in the calculation of basic EPS and diluted EPS are presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three -month period ended ​ Six -month period ended ​ 12/31/2022 12/31/2021 12/31/2022 12/31/2021 Numerator ​ ​ ​ ​ ​ (Loss) profit for the period (basic EPS) (8,156,746) ​ 3,427,093 ​ (7,658,449) 4,301,230 (Loss) profit for the period (diluted EPS) (8,156,746) ​ 3,427,093 ​ (7,658,449) 4,301,230 Denominator ​ ​ ​ ​ ​ ​ Weighted average number of shares (basic EPS) 61,657,343 ​ 41,104,331 ​ 61,657,343 41,104,331 Weighted average number of shares (diluted EPS) 61,657,343 ​ 42,403,196 ​ 61,657,343 42,403,196 ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic loss (Profit) attributable to ordinary equity holders of the parent ​ (0.1323) ​ 0.0834 ​ (0.1242) ​ 0.1046 Diluted (loss) profit attributable to ordinary equity holders of the parent (0.1323) ​ 0.0808 ​ (0.1242) 0.1014 ​ For the three and six-month period ended December 31, 2022 diluted EPS was equal to basic EPS as the effect of potential ordinary shares would be antidilutive. For the three and six-month period ended December 31, 2021, diluted earnings per share was calculated by adjusting the weighted average number of shares outstanding to assume conversion of all dilutive potential shares. The Group had two categories of dilutive potential shares, share-based incentives and Convertible notes. The stock options were included in the diluted EPS calculation for the period ended December 31, 2021 only for the tranches in which the average market price of ordinary shares during the periods was higher than the assumed proceeds per option. Convertible notes outstanding were not included in the diluted EPS calculations for the period ended December 31, 2021 because its interest (net of tax and other changes in income or expense) per ordinary share obtainable on conversion exceeds basic earnings per share.

INFORMATION ABOUT UNAUDITED INT

INFORMATION ABOUT UNAUDITED INTERIM CONDENSED CONSOLIDATED COMPONENTS OF EQUITY	6 Months Ended
	Dec. 31, 2022
INFORMATION ABOUT UNAUDITED INTERIM CONDENSED CONSOLIDATED COMPONENTS OF EQUITY
INFORMATION ABOUT UNAUDITED INTERIM CONDENSED CONSOLIDATED COMPONENTS OF EQUITY	11. INFORMATION ABOUT UNAUDITED INTERIM CONDENSED CONSOLIDATED COMPONENTS OF EQUITY In consideration of payment of Pro Farm Merger, we have issued 16.4 million shares. See Note 6. See Note 7.12 in reference to the issuance of 1.5 million shares in connection with the conversion of the convertible note that we had issued in 2020. The Secured Convertibles Guaranteed Notes mentioned in Note 7.12 were classified as compound instruments, a non-derivative financial instrument that contains both a liability and an equity component. The equity consideration was included in the “Convertible instruments” column. As of December 31, 2022, we had (i) 100,000,000 ordinary shares ($0.0001 par value) authorized, (ii) 63,329,098 ordinary shares issued and outstanding outstanding Holders of the ordinary shares are entitled to one vote for each ordinary share.

CASH FLOW INFORMATION

CASH FLOW INFORMATION	6 Months Ended
	Dec. 31, 2022
CASH FLOW INFORMATION
CASH FLOW INFORMATION	12. CASH FLOW INFORMATION Significant non-cash transactions related to investment and financing activities are as follows: ​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Investment activities ​ ​ ​ ​ ​ ​ ​ ​ ​ Net assets acquisition by business combination (Note 6) ​ 152,070,313 ​ — Investment in-kind in other related parties (Note 16) ​ 1,434,802 ​ 437,780 ​ ​ 153,505,115 ​ 437,780 ​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Financing activities Capitalization of convertible notes (Note 7.12) ​ 12,211,638 ​ — Purchase of own shares (Note 7.12) ​ (23,915,029) ​ — Acquisition of non-controlling interest in subsidiaries — 255,893 ​ (11,703,391) 255,893 ​

JOINT VENTURES AND ASSOCIATES

JOINT VENTURES AND ASSOCIATES	6 Months Ended
	Dec. 31, 2022
JOINT VENTURES AND ASSOCIATES
JOINT VENTURES AND ASSOCIATES	13. JOINT VENTURES AND ASSOCIATES ​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Assets Synertech Industrias S.A. 35,995,752 35,646,740 Indrasa Biotecnología S.A. — 70,466 Alfalfa Technologies S.R.L. 52,881 74,827 Moolec Science Limited ​ — ​ 2,759,059 Moolec Science S.A. 2,762,059 3,000 ​ 38,810,692 38,554,092 ​ On December 28, 2022, Bioceres has contributed all of its ownership in Moolec Sciente Limited to Moolec Science S.A. (“Moolec Science”) in exchange of 1,560,000 ordinary shares. Our total ownership in Moolec Science as of December 31, 2022 reached 1,860,000 ordinary shares. ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Liabilities Trigall Genetics S.A. 122,059 717,948 ​ 122,059 717,948 ​ Share of profit or loss of joint ventures and associates: ​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Trigall Genetics S.A. 595,889 662,077 Synertech Industrias S.A. ​ 349,012 ​ 319,356 Moolec Science Limited — (114,709) Indrasa Biotecnología S.A. ​ (62,613) ​ 52,363 ​ ​ 882,288 ​ 919,087 ​ Changes in joint ventures investments ​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 As of the beginning of the period 37,836,144 29,378,923 Revaluation of property, plant and equipment — (363,848) Loss of participation Indrasa Biotecnología S.A. ​ (7,853) ​ — Foreign currency translation (21,946) 3,504,622 Share of profit or loss 882,288 919,087 As of the end of the period 38,688,633 33,438,784 ​

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Dec. 31, 2022
SEGMENT INFORMATION
SEGMENT INFORMATION	14. SEGMENT INFORMATION The following tables present information with respect to the Group´s reporting segments: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Seed and ​ ​ ​ ​ integrated Crop Crop ​ ​ ​ Period ended December 31, 2022 products ​ protection ​ nutrition ​ Consolidated ​ Revenues from contracts with customers ​ ​ ​ ​ ​ ​ ​ ​ ​ Sale of goods and services 29,226,197 116,263,527 74,993,171 220,482,895 ​ Royalties 909,067 — — 909,067 ​ Others ​ ​ ​ ​ ​ ​ ​ ​ ​ Initial recognition and changes in the fair value of biological assets at the point of harvest 56,530 140,620 154,327 351,477 ​ Changes in the net realizable value of agricultural products after harvest ​ (279,365) ​ (694,929) ​ (762,665) ​ (1,736,959) ​ Total 29,912,429 115,709,218 74,384,833 220,006,480 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cost of sales (13,606,348) (79,703,474) (41,507,315) (134,817,137) ​ Gross profit per segment 16,306,081 ​ 36,005,744 32,877,518 85,189,343 ​ % Gross margin ​ 55 % 31 % 44 % 39 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Seed and ​ ​ ​ ​ integrated Crop Crop ​ ​ ​ Period ended December 31, 2021 products ​ protection ​ nutrition ​ Consolidated ​ Revenues from contracts with customers ​ ​ ​ ​ ​ ​ ​ ​ ​ Sale of goods and services 23,767,633 82,062,604 51,708,389 157,538,626 ​ Royalties 1,129,024 ​ ​ 1,129,024 ​ Others ​ ​ ​ ​ ​ ​ ​ ​ Government grants 805 ​ — ​ — ​ 805 ​ Initial recognition and changes in the fair value of biological assets ​ 1,033,753 845,387 263,688 2,142,828 ​ Changes in the net realizable value of agricultural products after harvest ​ (821,078) ​ (304,522) ​ (116,585) ​ (1,242,185) ​ Total 25,110,137 82,603,469 51,855,492 159,569,098 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cost of sales (8,988,420) (57,480,257) (26,746,765) (93,215,442) ​ Gross profit per segment 16,121,717 25,123,212 25,108,727 66,353,656 ​ % Gross margin ​ 64 % 30 % 48 % 42 % ​

FINANCIAL INSTRUMENTS - RISK MA

FINANCIAL INSTRUMENTS - RISK MANAGEMENT	6 Months Ended
	Dec. 31, 2022
FINANCIAL INSTRUMENTS - RISK MANAGEMENT
FINANCIAL INSTRUMENTS - RISK MANAGEMENT	15. FINANCIAL INSTRUMENTS – RISK MANAGEMENT The following tables show additional information required under IFRS 7 for financial assets and liabilities recorded as of December 31, 2022 and June 30, 2022. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mandatorily measured at fair ​ ​ Amortized cost ​ value through profit or loss Financial asset 12/31/2022 06/30/2022 12/31/2022 06/30/2022 Cash and cash equivalents 68,550,022 32,912,886 — 562,380 Other financial assets 1,279,411 884,964 18,707,695 5,136,010 Trade receivables 178,231,597 111,952,722 — — Other receivables (*) 11,104,003 7,642,707 — — Total 259,165,033 153,393,279 18,707,695 5,698,390 ​ (*) Advances expenses and tax balances are not included. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mandatorily measured at fair ​ ​ Amortized cost ​ value through profit or loss Financial liability 12/31/2022 06/30/2022 12/31/2022 06/30/2022 Trade and other payables 163,585,203 125,849,620 — — Borrowings 184,571,742 ​ 145,478,637 — — Secured notes ​ 72,558,213 ​ 12,559,071 ​ — ​ — Lease liability ​ 13,888,601 ​ 11,751,284 ​ — ​ — Consideration for acquisition of assets 10,410,644 12,902,790 — — Total 445,014,403 308,541,402 — — ​ ​ Financial instruments measured at fair value ​ ​ ​ ​ ​ ​ ​ ​ Measurement at fair value at 12/31/2022 Level 1 Level 2 Level 3 ​ ​ ​ ​ ​ ​ ​ Financial assets at fair value ​ ​ ​ ​ ​ ​ US Treasury bills ​ 11,160,527 ​ — ​ — Mutual funds ​ 6,438,416 ​ — ​ — Other investments 1,108,752 — — ​ ​ ​ ​ ​ ​ ​ Measurement at fair value at 06/30/2022 Level 1 Level 2 Level 3 ​ ​ ​ ​ ​ ​ ​ Financial assets at fair value ​ ​ ​ ​ ​ ​ Money market funds ​ 562,380 ​ — ​ — Mutual funds ​ 2,913,519 ​ — ​ — Other investments ​ 1,490,086 ​ 732,405 ​ — ​ Estimation of fair value The fair value of mutual funds and other investments 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 and other investments, 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 7.11). Management estimates that the carrying value of the financial instruments measured at amortized cost approximates their fair value. ​ Currency risk ​ Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rate. Currency on foreign exchange risk arises when the Group enters into transactions denominated in a currency other than its functional currency. The table below sets forth our net exposure to currency risk as of December 31, 2022. ​ ​ ​ ​ Net foreign currency position 12/31/2022 Amount expressed in US$ (2,345,363) ​ The main Argentinian subsidiaries of the Group have changed their functional currency from Argentine Pesos to US Dollar (See note 2). Considering only this net currency exposure as of December 31, 2022 if an US Dollar revaluation or depreciation in relation to other foreign currencies with the remaining variables remaining constant, would have a positive or a negative impact on comprehensive income as a result of foreign exchange gains or losses. We estimate that a devaluation or an appreciation of the US Dollar other currencies of 10% during the period ended December 31, 2022 would have resulted in a net pre-tax loss or gain of approximately $0.2 million.

SHAREHOLDERS AND OTHER RELATED

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS	6 Months Ended
	Dec. 31, 2022
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS	16. SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS During the periods ended December 31, 2022 and 2021, the transactions between the Group and related parties, and the related balances owed by and to them, are as follows: The increase in sales and purchases with joint ventures compared to the same period of the previous year is due to an incremental sale of micro-beaded fertilizers due to more competitive prices compared to competing commodity fertilizers. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Value of transactions for the period ended Party Transaction type 12/31/2022 12/31/2021 Joint ventures and associates Sales and services 23,433,292 10,839,406 Joint ventures and associates Purchases of goods and services (43,850,427) (29,026,646) Key management personnel Salaries, social security benefits and other benefits (3,263,996) (1,677,312) Key management personnel ​ Sales and services ​ 362,017 ​ - Shareholders and other related parties Sales of goods and services 343,873 313,432 Shareholders and other related parties ​ Purchases of goods and services ​ (305,061) ​ (2,441,710) Shareholders and other related parties In-kind contributions 1,434,802 437,780 Parent company and related parties to Parent (Note 8.6) Interest expenses (299,468) (415,812) Total ​ (22,144,968) (21,970,862) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amounts receivable from related parties Party Transaction type 12/31/2022 06/30/2022 Shareholders and other related parties Trade debtors — 640,258 Shareholders and other related parties Other receivables 2,093,157 1,182 Joint ventures and associates Trade debtors 1,211,435 22,429 Joint ventures and associates Other receivables 5,112,378 2,987,765 Total ​ ​ 8,416,970 3,651,634 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amounts payable to related parties Party Transaction type 12/31/2022 06/30/2022 Parent company and related parties to Parent ​ Trade creditors ​ (88,739) ​ (670,730) Parent company and related parties to Parent ​ Net loans payables ​ (6,535,306) ​ (6,657,266) Key management personnel Salaries, social security benefits and other benefits (335,916) (281,347) Shareholders and other related parties Trade and other payables (56,732) (44,579) Joint ventures and associates Trade creditors (46,901,927) (29,082,325) Total ​ ​ (53,918,620) (36,736,247) ​

KEY MANAGEMENT PERSONNEL COMPEN

KEY MANAGEMENT PERSONNEL COMPENSATION	6 Months Ended
	Dec. 31, 2022
KEY MANAGEMENT PERSONNEL COMPENSATION
KEY MANAGEMENT PERSONNEL COMPENSATION	17. KEY MANAGEMENT PERSONNEL COMPENSATION The compensation of directors and other key management members, including social security contributions and other benefits, was as follows for the period ended December 31, 2022 and 2021. ​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 ​ ​ ​ ​ ​ Salaries, social security and other benefits 1,201,651 803,905 Share-based incentives ​ 2,062,345 ​ 873,407 Total 3,263,996 1,677,312 ​

SHARE-BASED PAYMENTS

SHARE-BASED PAYMENTS	6 Months Ended
	Dec. 31, 2022
SHARE-BASED PAYMENTS
SHARE-BASED PAYMENTS	18. SHARE-BASED PAYMENTS As part of the merger described in Note 6, we have assumed the outstanding “2013 Stock Incentive Plan” from Pro Farm Group. On the merger date the total equity awards outstanding was converted consistent with the terms of the merger agreement into an aggregate of 1,191,362 option and or restricted stock units which was fully registered with the Securities and Exchange Commission on July 26, 2022. All equity awards retained their original granted terms. The company has not granted any additional awards under this plan during the period. Stock Options The total converted options outstanding on the date of the merger was 1,046,776. The estimated fair value of options on the merger date was $0.5 million. The Company’s fair value of the grants was estimated utilizing a Black Scholes option pricing model based on the following range of assumptions which have determined consistent with the Company’s historical methodology for such assumptions: ​ ​ ​ ​ ​ ​ ​ July 12, 2022 Exercise price ​ $ 7.16 - 204.66 ​ Expected life (years) ​ 0.03 - 9.83 ​ Estimated volatility factor ​ 34.9% - 44.4% ​ Risk-free interest rate ​ 0.0% ​ Expected dividend yield ​ — ​ ​ Annual compensation - Bonus Bonus in Cash As well as fiscal year ended June 30, 2021, for the Bonus in Cash 2022, all the beneficiaries decided to receive the bonus in ordinary shares. Bonus in Kind immediately 12 The charge for the six-month period ended December 31, 2022 in consideration of the annual compensation bonus for objectives achieved in the year ended June 30, 2022 amounted to $0.9 million.

LEASE

LEASE	6 Months Ended
	Dec. 31, 2022
LEASE
LEASE	19. LEASE ​ ​ ​ ​ ​ ​ Right-of-use leased asset 12/31/2022 06/30/2022 Book value at the beginning of the period/year 15,828,032 3,688,150 Additions of the period/year 154,225 10,429,919 Additions from business combination ​ 3,005,000 ​ — Disposals ​ (646,386) ​ — Exchange differences ​ 287,852 ​ 1,709,963 Book value at the end of the period/year 18,628,723 15,828,032 ​ ​ ​ ​ ​ Depreciation 12/31/2022 06/30/2022 Book value at the beginning of the period/year ​ 3,684,006 ​ 2,360,490 Depreciation of the period/year ​ 1,837,532 ​ 1,257,538 Disposals (117,387) — Exchange differences 59,578 65,978 Accumulated depreciation at the end of the period/year 5,463,729 3,684,006 Total 13,164,994 12,144,026 ​ ​ ​ ​ ​ ​ Lease liability 12/31/2022 06/30/2022 Book value at the beginning of the period/year 11,751,284 1,140,717 Additions of the period/year 398,658 9,937,271 Additions from business combination ​ 3,245,812 ​ — Interest expenses, exchange differences and inflation effects 46,805 1,708,060 Payments of the period/year (1,553,958) (1,034,764) Total 13,888,601 11,751,284 ​ ​ ​ ​ ​ ​ Lease Liabilities 12/31/2022 06/30/2022 Non-current 10,880,795 10,338,380 Current 3,007,806 1,412,904 Total 13,888,601 11,751,284 ​ The recognized right-of-use assets relate to the following types of assets: ​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Machinery and equipment 3,304,776 828,977 Vehicles 1,093,758 1,115,087 Equipment and computer software 891,294 742,382 Land and buildings 13,338,895 13,141,586 ​ 18,628,723 15,828,032 ​ The incremental borrowing rate used was 2.14%.

CONTINGENCIES, COMMITMENTS AND

CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS	6 Months Ended
	Dec. 31, 2022
CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS
CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS	20. CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS 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, 2022 that were not mentioned above.

EVENTS OCCURRING AFTER THE REPO

EVENTS OCCURRING AFTER THE REPORTING PERIOD	6 Months Ended
	Dec. 31, 2022
EVENTS OCCURRING AFTER THE REPORTING PERIOD
EVENTS OCCURRING AFTER THE REPORTING PERIOD	21. EVENTS OCCURRING AFTER THE REPORTING PERIOD On February 7, 2023, the company completed a $26.6 million public offering of Series VIII corporate bonds in the Argentine market. The bonds mature in February 2025 and February 2026 and pay an annual nominal interest rate of 1.5% and 3.9% correspondingly. Proceeds will be used in full to extend the maturity of short-term debt. Subsequent to December 31, 2022, there have been no other situations or circumstances that may require significant adjustments or further disclosure in these unaudited interim condensed consolidated financial statements that were not mentioned above.

ACCOUNTING STANDARDS AND BASI_2

ACCOUNTING STANDARDS AND BASIS OF PRESENTATION (Policies)	6 Months Ended
	Dec. 31, 2022
ACCOUNTING STANDARDS AND BASIS OF PREPARATION
Basis of measurement	Basis of measurement The unaudited interim condensed consolidated financial statements of the Group have been prepared using: ● ●
Functional currency	a) Functional currency 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%. The accumulated inflation 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 was 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, listed in a separate line item. From July 1, 2022 the main Argentinian subsidiaries of the Group have changed their functional currency from Argentine Pesos to United States Dollars as a result of changes in events and conditions relevant to their business operations. These include a macroeconomic context with high inflation and depreciation of the Argentine peso, and inorganic growth at the close of the fiscal year ended June 30, 2022, which led to a global unification of management and commercial strategy whereby integration of the businesses was done by business units, regardless of the legal entities. The effect of the functional currency change was recorded prospectively as of July 1, 2022, in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates. As a result, from July 1,2022 there are no longer effects of inflation adjustments for the above- mentioned subsidiaries.
Presentation currency	b) Presentation currency The unaudited interim condensed consolidated financial statements of the Group are presented in US Dollars.
Foreign currency	c) Foreign currency 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.
Changes in accounting policies	Changes in accounting policies The 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, 2022.

ACQUISITIONS AND OTHER SIGNIF_2

ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS (Tables)	6 Months Ended
	Dec. 31, 2022
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS
Schedule of consideration of payment	Consideration of payment (amounts in thousands of dollars): ​ ​ ​ Shares issued 154,795 Assumed RSU & Stock options 1,620 Cash payment 29 Total consideration 156,444 ​
Schedule of assets acquired and liabilities assumed	​ ​ ​ ​ Net assets incorporated ​ ​ ​ Cash and cash equivalents 4,402 Trade receivables 6,855 Other receivables 1,423 Inventories 11,183 Property, plant and equipment 12,607 Right of use assets,net 3,005 Intangible assets 17,766 Restricted cash 1,560 Other assets 683 Trade and other payables (22,653) Lease liabilities (3,245) Borrowings (25,586) Other liabilities (857) ​ ​ ​ Revaluation of existing assets ​ ​ ​ Property, plant and equipment 494 Intangible assets 79,053 Deferred tax (16,705) ​ ​ ​ Total net assets identified 69,985 ​ ​ ​ Goodwill 86,459 ​ ​ ​ Total consideration 156,444 ​

INFORMATION ABOUT COMPONENTS _3

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Tables)	6 Months Ended
	Dec. 31, 2022
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Schedule of cash and cash equivalents	​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Cash at bank and on hand ​ 68,550,022 ​ 32,912,886 Money market funds ​ — ​ 562,380 ​ 68,550,022 33,475,266 ​
Schedule of other financial assets	​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Current Restricted short-term deposits 174,693 265,123 US Treasury bills ​ 11,160,527 ​ — Mutual funds ​ 6,438,416 ​ 2,913,519 Other investments 1,108,752 2,222,491 ​ 18,882,388 5,401,133 ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Non-current Shares of Bioceres S.A. 444,735 444,870 Other investments 659,983 174,971 ​ 1,104,718 619,841 ​
Schedule of trade receivables	​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Current ​ ​ ​ ​ Trade debtors ​ 176,943,073 ​ 111,950,965 Allowance for impairment of trade debtors (6,525,744) (7,142,252) Shareholders and other related parties (Note 16) — 640,258 Allowance for credit notes to be issued (2,458,939) (1,961,463) Trade debtors - Joint ventures and associates (Note 16) 1,211,435 22,429 Deferred checks 9,061,772 8,242,373 ​ ​ 178,231,597 111,752,310 ​ ​ ​ ​ ​ Non-current ​ ​ ​ ​ Trade debtors ​ — ​ 200,412 ​ — ​ 200,412 ​
Schedule of other receivables	​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Current Taxes 7,403,475 9,071,643 Receivables for PP&E sales ​ 978,869 ​ 1,734,281 Shareholders and other related parties (Note 16) 2,093,157 1,182 Other receivables - Joint ventures and associates (Note 16) 5,112,378 2,987,765 Prepayments to suppliers 7,916,125 4,648,164 Reimbursements over exports 10,552 10,549 Prepaid expenses and other receivables 1,628,273 1,110 Loans receivables 230,000 230,000 Miscellaneous 280,969 642,890 ​ 25,653,798 19,327,584 ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Non-current ​ ​ Taxes 775,183 218,159 Reimbursements over exports 2,238,477 2,036,040 Miscellaneous 159,601 — ​ 3,173,261 2,254,199 ​
Schedule of inventories	​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Seeds 737,129 1,183,915 Resale products 60,243,488 35,080,737 Manufactured products 25,807,803 21,725,042 Goods in transit 588,201 4,340,232 Supplies 22,273,707 17,534,434 Agricultural products 50,103,153 47,284,512 Allowance for obsolescence (2,105,898) (1,104,750) ​ ​ 157,647,583 ​ 126,044,122 Net of agricultural products 107,544,430 78,759,610 ​
Schedule of changes in biological assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Soybean ​ Corn Wheat Barley Sunflower Total Beginning of the period ​ — ​ — ​ 44,413 ​ 12,900 ​ — ​ 57,313 Initial recognition and changes in the fair value of biological assets at the point of harvest — — 191,481 159,996 — 351,477 Costs incurred during the period 290,667 263,428 389,282 126,293 27,005 1,096,675 Decrease due to harvest/disposals — — (625,176) (299,189) — (924,365) Period ended December 31, 2022 290,667 263,428 — — 27,005 581,100 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Soybean Corn Wheat Barley HB4 Soy HB4 Wheat Total Beginning of the period 54,162 ​ 27,646 ​ 22,311 ​ 3,071 ​ — ​ 2,208,648 ​ 2,315,838 Initial recognition and changes in the fair value of biological assets at the point of harvest — — 292,692 141,899 — 1,708,237 2,142,828 Costs incurred during the period 378,530 649,680 172,957 81,661 1,099,241 33,153,682 35,535,751 Exchange differences 6,622 3,379 2,726 4,039 — 58,841 75,607 Decrease due to harvest — — (490,686) (230,670) — (31,205,748) (31,927,104) Period ended December 31, 2021 439,314 680,705 — — 1,099,241 5,923,660 8,142,920 ​
Schedule of property plant and equipment	​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Gross carrying amount 88,295,296 71,521,454 Accumulated depreciation (24,500,621) (21,613,129) Net carrying amount 63,794,675 49,908,325 ​
Schedule of net carrying amount	​ ​ ​ ​ ​ ​ ​ ​ Net carrying ​ Net carrying ​ ​ amount ​ amount Class 12/31/2022 06/30/2022 Office equipment ​ 240,206 ​ 269,538 Vehicles ​ 2,288,951 ​ 2,665,074 Equipment and computer software 251,002 231,676 Fixtures and fittings 3,228,224 3,546,919 Machinery and equipment 12,400,288 5,811,960 Land and buildings 38,509,795 34,240,384 Buildings in progress 6,876,209 3,142,774 Total 63,794,675 49,908,325 ​
Schedule of gross carrying amount	1. Gross carrying amount as of December 31, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross carrying amount ​ ​ As of the ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ beginning ​ ​ ​ Additions ​ ​ ​ Foreign ​ As of the ​ ​ of the ​ ​ ​ from business ​ ​ ​ currency ​ end of the Class period Additions combination Disposals translation period Office equipment ​ 908,004 ​ 305 ​ — ​ — ​ 724 ​ 909,033 Vehicles ​ 5,261,979 ​ 84,209 ​ — ​ (59,744) ​ (3,948) ​ 5,282,496 Equipment and computer software ​ 925,349 ​ 111,226 ​ 12,469 ​ — ​ (32,824) ​ 1,016,220 Fixtures and fittings ​ 7,606,389 ​ 34,256 ​ 5,379 ​ — ​ 12,143 ​ 7,658,167 Machinery and equipment 13,017,830 ​ 1,128,712 7,047,496 (7,186) (14,677) 21,172,175 Land and buildings 40,659,129 ​ — 4,750,136 — (28,269) 45,380,996 Buildings in progress 3,142,774 ​ 2,465,370 1,285,092 — (17,027) 6,876,209 Total 71,521,454 ​ 3,824,078 13,100,572 (66,930) (83,878) 88,295,296 ​ 3. Gross carrying amount as of December 31, 2021, is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross carrying amount ​ ​ As of the ​ ​ ​ ​ ​ ​ ​ Foreign ​ ​ ​ As of the ​ ​ beginning ​ ​ ​ ​ ​ ​ ​ currency ​ ​ ​ end of the Class of the period Additions Transfers ​ Disposals translation Revaluation period Office equipment ​ 762,825 ​ 17,009 ​ (55,698) ​ — ​ 69,188 ​ — ​ 793,324 Vehicles ​ 3,512,217 ​ 715,492 ​ 55,698 ​ (218,344) ​ 258,800 ​ — ​ 4,323,863 Equipment and computer software ​ 592,126 ​ 101,156 ​ — ​ (49,944) ​ 55,471 ​ — ​ 698,809 Fixtures and fittings ​ 5,637,943 ​ — ​ 356,109 ​ (15) ​ 821,362 ​ — ​ 6,815,399 Machinery and equipment 9,987,811 ​ 371,583 68,805 (41,468) 1,033,450 — 11,420,181 Land and buildings 41,486,215 ​ — 168,569 — 4,099,357 (4,482,496) 41,271,645 Buildings in progress 1,995,265 ​ 551,106 (593,483) (127,338) 237,750 — 2,063,300 Total 63,974,402 ​ 1,756,346 — (437,109) 6,575,378 (4,482,496) 67,386,521 ​
Schedule of accumulated depreciation	2. Accumulated depreciation as of December 31, 2022 is as follows ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Depreciation ​ ​ Accumulated ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ as of the ​ ​ ​ ​ ​ Foreign ​ Accumulated ​ ​ beginning of ​ ​ ​ Of the ​ currency ​ as of the end Class the period Disposals period translation of the period Office equipment ​ 638,466 ​ — ​ 30,827 ​ (466) ​ 668,827 Vehicles ​ 2,596,905 ​ (59,744) ​ 457,562 ​ (1,178) ​ 2,993,545 Equipment and computer software ​ 693,673 ​ — ​ 73,094 ​ (1,549) ​ 765,218 Fixtures and fittings ​ 4,059,470 ​ — ​ 370,828 ​ (355) ​ 4,429,943 Machinery and equipment 7,205,870 — 1,575,862 (9,845) 8,771,887 Land and buildings 6,418,745 — 451,983 473 6,871,201 Total 21,613,129 (59,744) 2,960,156 (12,920) 24,500,621 ​ 4. Accumulated depreciation as of December 31, 2021, is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Depreciation ​ ​ Accumulated ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ as of the ​ ​ ​ ​ ​ Foreign ​ ​ ​ Accumulated ​ ​ beginning of ​ ​ ​ Of the ​ currency ​ ​ ​ as of the end Class the period Disposals period translation Revaluation of period Office equipment ​ 473,905 ​ — ​ 23,583 ​ 51,063 ​ — ​ 548,551 Vehicles ​ 1,676,583 ​ (196,985) ​ 413,229 ​ 43,972 ​ — ​ 1,936,799 Equipment and computer software ​ 525,021 ​ (49,631) ​ 48,637 ​ 31,979 ​ — ​ 556,006 Fixtures and fittings 2,670,512 ​ — ​ 327,792 ​ 315,287 ​ — ​ 3,313,591 Machinery and equipment 4,862,083 (4,492) 516,171 552,484 — 5,926,246 Land and buildings 5,811,702 — 339,376 700,325 (692,630) 6,158,773 Total 16,019,806 (251,108) 1,668,788 1,695,110 (692,630) 18,439,966 ​
Schedule of intangible assets	​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Gross carrying amount 197,128,192 94,229,557 Accumulated amortization (22,715,941) (17,524,688) Net carrying amount 174,412,251 76,704,869 ​
Schedule of net carrying amount of intangibles	​ ​ ​ ​ ​ ​ ​ ​ Net carrying ​ Net carrying ​ ​ amount ​ amount Class 12/31/2022 06/30/2022 Seed and integrated products ​ ​ ​ HB4 soy and breeding program 30,741,521 29,802,534 Integrated seed products 3,122,724 3,137,158 Crop nutrition ​ ​ ​ Microbiological products 49,277,287 5,792,348 Other intangible assets ​ ​ ​ Trademarks and patents 61,600,862 8,267,041 Software 1,980,198 2,167,985 Customer loyalty 22,689,659 22,537,803 RG/RS/OX Wheat ​ 5,000,000 ​ 5,000,000 Total 174,412,251 76,704,869 ​
Schedule of gross carrying amounts of intangibles	1. Gross carrying amount as of December 31, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross carrying amount ​ ​ As of the ​ ​ ​ Additions from ​ Foreign ​ As of the ​ ​ beginning of ​ ​ ​ business ​ currency ​ end of the Class the period Additions combination translation period Seed and integrated products ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ HB4 soy and breeding program ​ 31,371,088 ​ 1,738,631 ​ — ​ — ​ 33,109,719 Integrated seed products ​ 3,181,155 ​ — ​ — ​ 8,296 ​ 3,189,451 Crop nutrition ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Microbiological products 8,855,421 4,187,908 ​ 39,613,280 ​ (2,279) 52,654,330 Other intangible assets ​ ​ ​ ​ ​ ​ ​ ​ ​ Trademarks and patents 12,183,045 49,783 ​ 55,420,441 ​ — 67,653,269 Software 5,176,373 98,292 ​ — ​ (954) 5,273,711 Customer loyalty 28,462,475 — ​ 1,785,237 ​ — 30,247,712 RG/RS/OX Wheat ​ 5,000,000 ​ — ​ — ​ — ​ 5,000,000 Total 94,229,557 6,074,614 ​ 96,818,958 ​ 5,063 197,128,192 ​ 3. Gross carrying amount as of December 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gross carrying amount ​ ​ As of the ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ beginning ​ ​ ​ Transfers / ​ Foreign currency ​ As of the end of Class of the period Additions ​ Disposals translation the period Seed and integrated products ​ ​ ​ ​ HB4 soy and breeding program 27,611,142 ​ 1,840,320 ​ — ​ — ​ 29,451,462 Integrated seed products ​ 2,558,220 ​ — ​ — ​ 290,765 ​ 2,848,985 Crop nutrition ​ ​ ​ ​ ​ ​ — Microbiological products 6,037,680 ​ 584,924 ​ — ​ 648,526 ​ 7,271,130 Other intangible assets ​ ​ ​ ​ ​ ​ ​ Trademarks and patents 9,824,171 — ​ — ​ 1,129,486 10,953,657 Software 3,784,593 346,268 ​ — ​ 508,279 4,639,140 Customer loyalty 23,203,397 ​ — ​ — ​ 2,540,247 ​ 25,743,644 RG/RS/OX Wheat ​ 5,000,000 ​ — ​ — ​ — ​ 5,000,000 Total 78,019,203 2,771,512 ​ — ​ 5,117,303 85,908,018 ​
Schedule of accumulated amortization of intangibles	2. Accumulated amortization as of December 31, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amortization ​ ​ Accumulated ​ ​ ​ Foreign ​ Accumulated as ​ ​ as of beginning ​ ​ ​ currency ​ of the end of the Class of the period Of the period translation period Seed and integrated products ​ ​ ​ ​ HB4 soy and breeding program ​ 1,568,554 ​ 799,644 ​ — ​ 2,368,198 Integrated seed products ​ 43,997 ​ 22,242 ​ 488 ​ 66,727 Crop nutrition ​ ​ ​ ​ ​ ​ ​ ​ Microbiological products ​ 3,063,073 ​ 313,970 ​ — ​ 3,377,043 Other intangible assets ​ ​ ​ ​ ​ ​ ​ Trademarks and patents ​ 3,916,004 ​ 2,136,403 ​ — ​ 6,052,407 Software 3,008,388 285,881 ​ (756) 3,293,513 Customer loyalty 5,924,672 1,633,381 ​ — 7,558,053 Total 17,524,688 5,191,521 ​ (268) 22,715,941 ​ 4. Accumulated amortization as of December 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amortization ​ ​ Accumulated as ​ ​ ​ ​ Foreign ​ Accumulated ​ ​ of beginning of ​ ​ ​ Transfers / ​ currency ​ as of the end Class the period Of the period Disposals translation of the period Crop nutrition ​ ​ ​ Microbiological products 2,041,023 ​ 259,522 ​ — ​ 249,507 ​ 2,550,052 Other intangible assets ​ ​ ​ ​ ​ ​ ​ ​ Trademarks and patents 2,900,915 ​ 368,581 ​ — ​ 353,213 ​ 3,622,709 Software 1,935,552 212,148 ​ — ​ 230,243 2,377,943 Customer loyalty 3,799,351 535,747 ​ — ​ 459,198 4,794,296 Total 10,676,841 1,375,998 ​ — ​ 1,292,161 13,345,000 ​
Schedule of carrying amount of goodwill	​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 ​ ​ ​ ​ ​ Rizobacter Argentina S.A. 28,080,271 28,080,271 Bioceres Crops S.A. ​ 7,523,324 ​ 7,523,324 Pro farm Group, Inc. 86,458,802 — Insumos Agroquímicos S.A. ​ 470,090 ​ 470,090 ​ 122,532,487 36,073,685 ​
Schedule of trade and other payable	​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 ​ ​ ​ ​ ​ Trade creditors 114,286,611 94,653,017 Shareholders and other related parties (Note 16) 56,732 44,579 Trade creditors - Parent company (Note 16) 88,739 670,730 Trade creditors - Joint ventures and associates (Note 16) 46,901,927 29,082,325 Taxes 2,322,285 1,265,771 Miscellaneous 1,440,273 133,198 ​ 165,096,567 125,849,620 ​
Schedule of borrowings	​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Current ​ ​ ​ ​ Bank borrowings 63,502,859 48,305,535 Corporate bonds 29,861,413 12,845,934 Trust debt securities ​ 8,563,045 ​ 6,492,733 Net loans payables- Parents companies and related parties to Parent (Note 16) 3,535,306 3,657,266 ​ 105,462,623 71,301,468 Non-current ​ ​ Bank borrowings 28,963,786 9,912,901 Corporate bonds 44,240,319 61,264,268 Net loans payables- Parent companies and related parties to Parent (Note 16) 3,000,000 3,000,000 Trust debt securities ​ 2,905,014 ​ — ​ ​ 79,109,119 ​ 74,177,169 ​
Schedule of carrying value of borrowings	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2022 ​ 06/30/2022 ​ ​ Amortized cost ​ Fair value ​ Amortized cost ​ Fair value Current ​ ​ ​ ​ ​ ​ ​ ​ Bank borrowings 63,502,859 61,697,572 48,305,535 46,589,131 Corporate Bonds 29,861,413 29,234,649 12,845,934 12,467,941 ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-current ​ ​ ​ ​ Bank borrowings 28,963,786 27,325,723 9,912,901 9,344,755 Corporate Bonds 44,240,319 40,951,796 61,264,268 56,550,746 ​
Schedule of employee benefits and social security	​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Current ​ ​ ​ ​ Salaries, accrued incentives, vacations and social security 9,531,717 7,337,774 Key management personnel (Note 17) ​ 335,916 ​ 281,347 ​ ​ 9,867,633 ​ 7,619,121 ​
Schedule of deferred revenue and advances from customers	​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Current Advances from customers 11,233,268 5,895,313 Deferred Revenue (Note 6) 32,903,458 — ​ 44,136,726 5,895,313 Non-current Deferred Revenue (Note 6) 17,096,542 — ​ 17,096,542 — ​

INFORMATION ABOUT COMPONENTS _4

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (Tables)	6 Months Ended
	Dec. 31, 2022
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
Schedule of revenue from contracts with customers	​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Sale of goods and services 220,482,895 157,538,626 Royalties 909,067 1,129,024 ​ 221,391,962 158,667,650 ​
Schedule of cost of sales	​ ​ ​ ​ ​ ​ Item 12/31/2022 12/31/2021 Inventories as of the beginning of the period 78,759,610 39,052,925 Business combination 11,064,908 — Purchases of the period 138,186,645 102,342,174 Production costs 14,596,888 7,581,570 Foreign currency translation (246,484) 516,306 Subtotal 242,361,567 149,492,975 Inventories as of the end of the period (*) (107,544,430) (56,277,533) Cost of sales ​ 134,817,137 ​ 93,215,442 ​ (*) Net of agricultural products.
Schedule of R&D classified by nature	​ ​ ​ ​ ​ ​ ​ Research and Research and ​ ​ development ​ development ​ expenses expenses Item 12/31/2022 12/31/2021 Amortization of intangible assets 2,201,938 604,462 Analysis and storage ​ 27,322 ​ — Import and export expenses 850 1,685 Depreciation of property, plant and equipment 287,180 213,837 Freight and haulage ​ 4,732 ​ — Employee benefits and social securities 2,248,105 685,412 Maintenance 303,524 25,702 Energy and fuel 94,870 24,659 Supplies and materials 1,078,197 726,899 Mobility and travel 158,193 38,564 Publicity and advertising ​ 9,568 ​ — Share-based incentives 92,477 30,099 Professional fees and outsourced services 574,614 137,674 Professional fees related parties ​ 102,701 ​ 296,967 Office supplies 43,546 2,842 Information technology expenses ​ 19,060 ​ 6,039 Insurance 25,738 12,598 Depreciation of leased assets ​ 33,685 ​ 2,523 Miscellaneous 3,606 5,612 Total 7,309,906 2,815,574 ​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 R&D capitalized (Note 7.8) 5,926,539 2,425,244 R&D profit and loss 7,309,906 2,815,574 Total 13,236,445 5,240,818 ​
Schedule of expenses classified by nature and function	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Selling, ​ ​ ​ ​ general and ​ ​ ​ ​ Production ​ administrative ​ Total Item ​ costs ​ expenses ​ 12/31/2022 Amortization of intangible assets 86,842 ​ 2,902,741 ​ 2,989,583 Analysis and storage 4,460 ​ 237,341 ​ 241,801 Commissions and royalties 109,703 ​ 1,020,272 ​ 1,129,975 Import and export expenses 265,121 ​ 704,937 ​ 970,058 Depreciation of property, plant and equipment 1,666,119 ​ 1,006,857 ​ 2,672,976 Depreciation of leased assets ​ 230,478 ​ 1,573,369 ​ 1,803,847 Impairment of receivables — ​ 468,992 ​ 468,992 Freight and haulage 1,201,183 ​ 5,002,384 ​ 6,203,567 Employee benefits and social securities 7,177,926 ​ 20,156,371 ​ 27,334,297 Maintenance 722,399 ​ 1,446,553 ​ 2,168,952 Energy and fuel 753,041 ​ 161,850 ​ 914,891 Supplies and materials 512,493 ​ 627,514 ​ 1,140,007 Mobility and travel 39,428 ​ 1,837,797 ​ 1,877,225 Publicity and advertising — ​ 3,235,737 ​ 3,235,737 Contingencies — ​ 39,847 ​ 39,847 Share-based incentives ​ — ​ 1,969,868 ​ 1,969,868 Professional fees and outsourced services 1,133,009 ​ 7,122,701 ​ 8,255,710 Professional fees related parties — ​ 29,818 ​ 29,818 Office supplies and registrations fees 23,309 ​ 624,246 ​ 647,555 Insurance 74,350 ​ 1,306,282 ​ 1,380,632 Information technology expenses 17,511 ​ 1,566,952 ​ 1,584,463 Obsolescence 481,332 ​ — ​ 481,332 Taxes 96,233 ​ 6,976,043 ​ 7,072,276 Miscellaneous 1,951 ​ 300,016 ​ 301,967 Total 14,596,888 ​ 60,318,488 ​ 74,915,376 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Selling, ​ ​ ​ ​ ​ general and ​ ​ ​ ​ Production ​ administrative ​ Total Item ​ costs ​ expenses ​ 12/31/2021 Amortization of intangible assets — ​ 771,536 ​ 771,536 Analysis and storage 26,537 ​ 69,502 ​ 96,039 Commissions and royalties 547,364 ​ 1,181,465 ​ 1,728,829 Import and export expenses 61,209 ​ 560,934 ​ 622,143 Depreciation of property, plant and equipment 655,067 ​ 799,884 ​ 1,454,951 Depreciation of leased assets ​ 246,942 ​ 251,767 ​ 498,709 Impairment of receivables — ​ 815,929 ​ 815,929 Freight and haulage 311,416 ​ 4,457,096 ​ 4,768,512 Employee benefits and social securities 3,265,750 ​ 11,033,554 ​ 14,299,304 Maintenance 400,778 ​ 570,294 ​ 971,072 Energy and fuel 233,958 ​ 24,908 ​ 258,866 Supplies and materials 351,410 ​ 570,762 ​ 922,172 Mobility and travel 7,361 ​ 696,370 ​ 703,731 Publicity and advertising — ​ 2,247,729 ​ 2,247,729 Contingencies — ​ 65,598 ​ 65,598 Share-based incentives ​ — ​ 843,308 ​ 843,308 Professional fees and outsourced services 587,370 ​ 3,075,667 ​ 3,663,037 Professional fees related parties — ​ 48,934 ​ 48,934 Office supplies 89,670 ​ 198,228 ​ 287,898 Insurance 36,328 ​ 556,441 ​ 592,769 Information technology expenses — ​ 817,032 ​ 817,032 Obsolescence 740,264 ​ — ​ 740,264 Taxes 19,398 ​ 5,230,416 ​ 5,249,814 Miscellaneous 748 ​ 110,407 ​ 111,155 Total 7,581,570 ​ 34,997,761 ​ 42,579,331 ​
Schedule of other income or expenses, net	​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Net result from commercialization of agricultural products 144,515 (2,733,693) Expenses recovery 232,977 164,445 Other income or expenses, net 391,036 851,266 ​ 768,528 (1,717,982) ​
Schedule of net financial cost	​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Financial costs ​ ​ ​ ​ Interest expenses with the Parents (Note 16) (299,468) (415,812) Interest expenses (10,722,135) (5,439,593) Financial commissions (1,517,729) (907,660) ​ (12,539,332) (6,763,065) ​ ​ ​ ​ ​ Other financial results ​ ​ ​ Exchange differences generated by assets (12,771,727) 6,355,520 Exchange differences generated by liabilities ​ 9,070,404 ​ (11,682,895) Changes in fair value of financial assets or liabilities and other financial results ​ (2,068,923) ​ (1,652,984) Net gain of inflation effect on monetary items ​ 281,083 ​ 342,135 ​ ​ (5,489,163) ​ (6,638,224) ​ ​ ​ ​ ​ Total net financial cost (18,028,495) (13,401,289)

TAXATION (Tables)

TAXATION (Tables)	6 Months Ended
	Dec. 31, 2022
TAXATION
Schedule of current tax	​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Current tax expense (6,467,324) (11,916,178) Deferred tax 769,775 5,179,763 Total ​ (5,697,549) ​ (6,736,415) ​
Schedule of deferred tax assets and liabilities	​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Beginning of the period deferred tax (24,994,569) (22,421,125) Additions for business combination ​ (16,704,771) ​ — Charge for the period 769,775 5,179,763 Charge to OCI ​ — ​ 1,326,453 Conversion difference ​ (582,016) ​ (2,993,421) Total net deferred tax (41,511,581) (18,908,330) ​ ​
Schedule of reconciliation of the statutory tax rate to the effective tax rate	​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Earnings before income tax-rate 1,183,270 14,340,137 Income tax expense by applying tax rate in force in the respective countries (5,182,386) (7,314,555) Share of profit or loss of subsidiaries, joint ventures and associates 225,376 269,138 Stock options charge (298,851) (180,523) Non-deductible expenses (543,505) (318,280) Untaxed gains ​ 33,052 ​ — Unrecognized tax losses carry-forwards 1 ​ (995,754) ​ — Foreign investment coverage — 140,720 Tax inflation adjustment ​ 3,132,901 ​ 1,097,315 Result of inflation effect on monetary items and other finance results ​ (1,660,369) ​ (479,093) Others (408,013) 48,863 Income tax expenses (5,697,549) (6,736,415) ​

EARNINGS PER SHARE (EPS) (Table

EARNINGS PER SHARE (EPS) (Tables)	6 Months Ended
	Dec. 31, 2022
EARNINGS PER SHARE (EPS)
Schedule of earnings per share	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three -month period ended ​ Six -month period ended ​ 12/31/2022 12/31/2021 12/31/2022 12/31/2021 Numerator ​ ​ ​ ​ ​ (Loss) profit for the period (basic EPS) (8,156,746) ​ 3,427,093 ​ (7,658,449) 4,301,230 (Loss) profit for the period (diluted EPS) (8,156,746) ​ 3,427,093 ​ (7,658,449) 4,301,230 Denominator ​ ​ ​ ​ ​ ​ Weighted average number of shares (basic EPS) 61,657,343 ​ 41,104,331 ​ 61,657,343 41,104,331 Weighted average number of shares (diluted EPS) 61,657,343 ​ 42,403,196 ​ 61,657,343 42,403,196 ​ ​ ​ ​ ​ ​ ​ ​ ​ Basic loss (Profit) attributable to ordinary equity holders of the parent ​ (0.1323) ​ 0.0834 ​ (0.1242) ​ 0.1046 Diluted (loss) profit attributable to ordinary equity holders of the parent (0.1323) ​ 0.0808 ​ (0.1242) 0.1014 ​

CASH FLOW INFORMATION (Tables)

CASH FLOW INFORMATION (Tables)	6 Months Ended
	Dec. 31, 2022
CASH FLOW INFORMATION
Schedule of significant non-cash transactions related to investing and financing activities	​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Investment activities ​ ​ ​ ​ ​ ​ ​ ​ ​ Net assets acquisition by business combination (Note 6) ​ 152,070,313 ​ — Investment in-kind in other related parties (Note 16) ​ 1,434,802 ​ 437,780 ​ ​ 153,505,115 ​ 437,780 ​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Financing activities Capitalization of convertible notes (Note 7.12) ​ 12,211,638 ​ — Purchase of own shares (Note 7.12) ​ (23,915,029) ​ — Acquisition of non-controlling interest in subsidiaries — 255,893 ​ (11,703,391) 255,893

JOINT VENTURES AND ASSOCIATES (

JOINT VENTURES AND ASSOCIATES (Tables)	6 Months Ended
	Dec. 31, 2022
JOINT VENTURES AND ASSOCIATES
Schedule of investments in joint ventures and associates	​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Assets Synertech Industrias S.A. 35,995,752 35,646,740 Indrasa Biotecnología S.A. — 70,466 Alfalfa Technologies S.R.L. 52,881 74,827 Moolec Science Limited ​ — ​ 2,759,059 Moolec Science S.A. 2,762,059 3,000 ​ 38,810,692 38,554,092 ​ On December 28, 2022, Bioceres has contributed all of its ownership in Moolec Sciente Limited to Moolec Science S.A. (“Moolec Science”) in exchange of 1,560,000 ordinary shares. Our total ownership in Moolec Science as of December 31, 2022 reached 1,860,000 ordinary shares. ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Liabilities Trigall Genetics S.A. 122,059 717,948 ​ 122,059 717,948 ​
Schedule of share of profit or loss of joint ventures and associates	​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 Trigall Genetics S.A. 595,889 662,077 Synertech Industrias S.A. ​ 349,012 ​ 319,356 Moolec Science Limited — (114,709) Indrasa Biotecnología S.A. ​ (62,613) ​ 52,363 ​ ​ 882,288 ​ 919,087 ​
Schedule of changes in joint ventures	​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 As of the beginning of the period 37,836,144 29,378,923 Revaluation of property, plant and equipment — (363,848) Loss of participation Indrasa Biotecnología S.A. ​ (7,853) ​ — Foreign currency translation (21,946) 3,504,622 Share of profit or loss 882,288 919,087 As of the end of the period 38,688,633 33,438,784

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Dec. 31, 2022
SEGMENT INFORMATION
Schedule of operating results group's reporting segments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Seed and ​ ​ ​ ​ integrated Crop Crop ​ ​ ​ Period ended December 31, 2022 products ​ protection ​ nutrition ​ Consolidated ​ Revenues from contracts with customers ​ ​ ​ ​ ​ ​ ​ ​ ​ Sale of goods and services 29,226,197 116,263,527 74,993,171 220,482,895 ​ Royalties 909,067 — — 909,067 ​ Others ​ ​ ​ ​ ​ ​ ​ ​ ​ Initial recognition and changes in the fair value of biological assets at the point of harvest 56,530 140,620 154,327 351,477 ​ Changes in the net realizable value of agricultural products after harvest ​ (279,365) ​ (694,929) ​ (762,665) ​ (1,736,959) ​ Total 29,912,429 115,709,218 74,384,833 220,006,480 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cost of sales (13,606,348) (79,703,474) (41,507,315) (134,817,137) ​ Gross profit per segment 16,306,081 ​ 36,005,744 32,877,518 85,189,343 ​ % Gross margin ​ 55 % 31 % 44 % 39 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Seed and ​ ​ ​ ​ integrated Crop Crop ​ ​ ​ Period ended December 31, 2021 products ​ protection ​ nutrition ​ Consolidated ​ Revenues from contracts with customers ​ ​ ​ ​ ​ ​ ​ ​ ​ Sale of goods and services 23,767,633 82,062,604 51,708,389 157,538,626 ​ Royalties 1,129,024 ​ ​ 1,129,024 ​ Others ​ ​ ​ ​ ​ ​ ​ ​ Government grants 805 ​ — ​ — ​ 805 ​ Initial recognition and changes in the fair value of biological assets ​ 1,033,753 845,387 263,688 2,142,828 ​ Changes in the net realizable value of agricultural products after harvest ​ (821,078) ​ (304,522) ​ (116,585) ​ (1,242,185) ​ Total 25,110,137 82,603,469 51,855,492 159,569,098 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cost of sales (8,988,420) (57,480,257) (26,746,765) (93,215,442) ​ Gross profit per segment 16,121,717 25,123,212 25,108,727 66,353,656 ​ % Gross margin ​ 64 % 30 % 48 % 42 %

FINANCIAL INSTRUMENTS - RISK _2

FINANCIAL INSTRUMENTS - RISK MANAGEMENT (Tables)	6 Months Ended
	Dec. 31, 2022
FINANCIAL INSTRUMENTS - RISK MANAGEMENT
Schedule of financial assets by category	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mandatorily measured at fair ​ ​ Amortized cost ​ value through profit or loss Financial asset 12/31/2022 06/30/2022 12/31/2022 06/30/2022 Cash and cash equivalents 68,550,022 32,912,886 — 562,380 Other financial assets 1,279,411 884,964 18,707,695 5,136,010 Trade receivables 178,231,597 111,952,722 — — Other receivables (*) 11,104,003 7,642,707 — — Total 259,165,033 153,393,279 18,707,695 5,698,390 ​ (*) Advances expenses and tax balances are not included. ​
Schedule financial liabilities by category	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mandatorily measured at fair ​ ​ Amortized cost ​ value through profit or loss Financial liability 12/31/2022 06/30/2022 12/31/2022 06/30/2022 Trade and other payables 163,585,203 125,849,620 — — Borrowings 184,571,742 ​ 145,478,637 — — Secured notes ​ 72,558,213 ​ 12,559,071 ​ — ​ — Lease liability ​ 13,888,601 ​ 11,751,284 ​ — ​ — Consideration for acquisition of assets 10,410,644 12,902,790 — — Total 445,014,403 308,541,402 — — ​ ​
Schedule of fair value by hierarchy	​ ​ ​ ​ ​ ​ ​ ​ Measurement at fair value at 12/31/2022 Level 1 Level 2 Level 3 ​ ​ ​ ​ ​ ​ ​ Financial assets at fair value ​ ​ ​ ​ ​ ​ US Treasury bills ​ 11,160,527 ​ — ​ — Mutual funds ​ 6,438,416 ​ — ​ — Other investments 1,108,752 — — ​ ​ ​ ​ ​ ​ ​ Measurement at fair value at 06/30/2022 Level 1 Level 2 Level 3 ​ ​ ​ ​ ​ ​ ​ Financial assets at fair value ​ ​ ​ ​ ​ ​ Money market funds ​ 562,380 ​ — ​ — Mutual funds ​ 2,913,519 ​ — ​ — Other investments ​ 1,490,086 ​ 732,405 ​ — ​
Schedule of net exposure	​ ​ ​ ​ Net foreign currency position 12/31/2022 Amount expressed in US$ (2,345,363) ​

SHAREHOLDERS AND OTHER RELATE_2

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS (Tables)	6 Months Ended
	Dec. 31, 2022
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Schedule of transactions between the group and related parties, and the related balances owed	The increase in sales and purchases with joint ventures compared to the same period of the previous year is due to an incremental sale of micro-beaded fertilizers due to more competitive prices compared to competing commodity fertilizers. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Value of transactions for the period ended Party Transaction type 12/31/2022 12/31/2021 Joint ventures and associates Sales and services 23,433,292 10,839,406 Joint ventures and associates Purchases of goods and services (43,850,427) (29,026,646) Key management personnel Salaries, social security benefits and other benefits (3,263,996) (1,677,312) Key management personnel ​ Sales and services ​ 362,017 ​ - Shareholders and other related parties Sales of goods and services 343,873 313,432 Shareholders and other related parties ​ Purchases of goods and services ​ (305,061) ​ (2,441,710) Shareholders and other related parties In-kind contributions 1,434,802 437,780 Parent company and related parties to Parent (Note 8.6) Interest expenses (299,468) (415,812) Total ​ (22,144,968) (21,970,862) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amounts receivable from related parties Party Transaction type 12/31/2022 06/30/2022 Shareholders and other related parties Trade debtors — 640,258 Shareholders and other related parties Other receivables 2,093,157 1,182 Joint ventures and associates Trade debtors 1,211,435 22,429 Joint ventures and associates Other receivables 5,112,378 2,987,765 Total ​ ​ 8,416,970 3,651,634 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amounts payable to related parties Party Transaction type 12/31/2022 06/30/2022 Parent company and related parties to Parent ​ Trade creditors ​ (88,739) ​ (670,730) Parent company and related parties to Parent ​ Net loans payables ​ (6,535,306) ​ (6,657,266) Key management personnel Salaries, social security benefits and other benefits (335,916) (281,347) Shareholders and other related parties Trade and other payables (56,732) (44,579) Joint ventures and associates Trade creditors (46,901,927) (29,082,325) Total ​ ​ (53,918,620) (36,736,247)

KEY MANAGEMENT PERSONNEL COMP_2

KEY MANAGEMENT PERSONNEL COMPENSATION (Tables)	6 Months Ended
	Dec. 31, 2022
KEY MANAGEMENT PERSONNEL COMPENSATION
Schedule of compensation of directors and other members of key management personnel	​ ​ ​ ​ ​ ​ ​ 12/31/2022 12/31/2021 ​ ​ ​ ​ ​ Salaries, social security and other benefits 1,201,651 803,905 Share-based incentives ​ 2,062,345 ​ 873,407 Total 3,263,996 1,677,312

SHARE-BASED PAYMENTS (Tables)

SHARE-BASED PAYMENTS (Tables)	6 Months Ended
	Dec. 31, 2022
SHARE-BASED PAYMENTS
Schedule of assumptions in the estimated fair value of stock options	​ ​ ​ ​ ​ ​ ​ July 12, 2022 Exercise price ​ $ 7.16 - 204.66 ​ Expected life (years) ​ 0.03 - 9.83 ​ Estimated volatility factor ​ 34.9% - 44.4% ​ Risk-free interest rate ​ 0.0% ​ Expected dividend yield ​ — ​ ​

LEASE (Tables)

LEASE (Tables)	6 Months Ended
	Dec. 31, 2022
LEASE
Schedule of right of use leased assets and lease liability from beginning of year to end of year	​ ​ ​ ​ ​ ​ Right-of-use leased asset 12/31/2022 06/30/2022 Book value at the beginning of the period/year 15,828,032 3,688,150 Additions of the period/year 154,225 10,429,919 Additions from business combination ​ 3,005,000 ​ — Disposals ​ (646,386) ​ — Exchange differences ​ 287,852 ​ 1,709,963 Book value at the end of the period/year 18,628,723 15,828,032 ​ ​ ​ ​ ​ Depreciation 12/31/2022 06/30/2022 Book value at the beginning of the period/year ​ 3,684,006 ​ 2,360,490 Depreciation of the period/year ​ 1,837,532 ​ 1,257,538 Disposals (117,387) — Exchange differences 59,578 65,978 Accumulated depreciation at the end of the period/year 5,463,729 3,684,006 Total 13,164,994 12,144,026 ​ ​ ​ ​ ​ ​ Lease liability 12/31/2022 06/30/2022 Book value at the beginning of the period/year 11,751,284 1,140,717 Additions of the period/year 398,658 9,937,271 Additions from business combination ​ 3,245,812 ​ — Interest expenses, exchange differences and inflation effects 46,805 1,708,060 Payments of the period/year (1,553,958) (1,034,764) Total 13,888,601 11,751,284 ​ ​ ​ ​ ​ ​ Lease Liabilities 12/31/2022 06/30/2022 Non-current 10,880,795 10,338,380 Current 3,007,806 1,412,904 Total 13,888,601 11,751,284 ​
Schedule of right-of-use leased assets	​ ​ ​ ​ ​ ​ ​ 12/31/2022 06/30/2022 Machinery and equipment 3,304,776 828,977 Vehicles 1,093,758 1,115,087 Equipment and computer software 891,294 742,382 Land and buildings 13,338,895 13,141,586 ​ 18,628,723 15,828,032 ​

GENERAL INFORMATION - (Details)

GENERAL INFORMATION - (Details)	Dec. 31, 2022 country
Business information
Number of countries where Group's agricultural inputs are marketed	30

ACQUISITIONS AND OTHER SIGNIF_3

ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS - Pro Farm Group, Inc (Details) - Pro Farm Group, Inc $ in Thousands	Jul. 12, 2022 USD ($) patent
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS
Exchange ratio	0.088
Number of patents held | patent	343
Consideration of payment
Shares issued	$ 154,795
Assumed RSU & Stock options	1,620
Cash payment	29
Total consideration	$ 156,444

ACQUISITIONS AND OTHER SIGNIF_4

ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS - Assets acquired and liabilities assumed (Details) - Pro Farm Group, Inc $ in Thousands	Jul. 12, 2022 USD ($)
Net assets incorporated
Cash and cash equivalents	$ 4,402
Trade receivables	6,855
Other receivables	1,423
Inventories	11,183
Property, plant and equipment	12,607
Right of use assets,net	3,005
Intangible assets	17,766
Restricted cash	1,560
Other assets	683
Trade and other payables	(22,653)
Lease liabilities	(3,245)
Borrowings	(25,586)
Other liabilities	(857)
Revaluation of existing assets
Property, plant and equipment	494
Intangible assets	79,053
Deferred tax	(16,705)
Total net assets identified	69,985
Goodwill	86,459
Total consideration	$ 156,444

ACQUISITIONS AND OTHER SIGNIF_5

ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS - Assets acquired and liabilities assumed - Narrative (Details) - Pro Farm Group, Inc $ in Millions	6 Months Ended
	Dec. 31, 2022 USD ($)
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS
Revenue of the acquiree since the merger date	$ 17.6
Net loss of the acquiree since the merger date	(6)
Revenue of the combined entity	221.7
Net loss of the combined entity	$ (6.8)

ACQUISITIONS AND OTHER SIGNIF_6

ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS - Syngenta Seedcare agreement (Details) - Agreement with Syngenta Crop Protection AG $ in Millions	Sep. 12, 2022 USD ($)
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS
Agreement term	10 years
Upfront payment received	$ 50
Minimum profit target	$ 230
Rolling period to receive minimum profits	2 years
Bottom of range [Member]
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS
Percentage of profits will receive	30%
Top of range [member]
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS
Funding to be contributed by Syngenta (as a percent)	70%
Percentage of profits will receive	50%

INFORMATION ABOUT COMPONENTS _5

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Cash and cash equivalents (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Cash at bank and on hand	$ 68,550,022	$ 32,912,886
Money market funds		562,380
Cash and cash equivalents	$ 68,550,022	$ 33,475,266

INFORMATION ABOUT COMPONENTS _6

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Other financial assets (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Current
Restricted short-term deposit	$ 174,693	$ 265,123
US Treasury bills	11,160,527
Mutual funds	6,438,416	2,913,519
Other investments	1,108,752	2,222,491
Other financial assets	18,882,388	5,401,133
Non-current
Shares of Bioceres S.A.	444,735	444,870
Other marketable securities	659,983	174,971
Other financial assets	$ 1,104,718	$ 619,841

INFORMATION ABOUT COMPONENTS _7

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Trade receivables (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Components of Consolidated Statement of Financial Position
Trade debtors	$ 176,943,073	$ 111,950,965
Allowance for impairment of trade debtors	(6,525,744)	(7,142,252)
Allowance for credit notes to be issued	(2,458,939)	(1,961,463)
Deferred checks	9,061,772	8,242,373
Trade receivables	178,231,597	111,752,310
Trade debtors		200,412
Non-current Trade receivables		200,412
Shareholders and other related parties
Components of Consolidated Statement of Financial Position
Trade debtors		640,258
Joint ventures and associates
Components of Consolidated Statement of Financial Position
Trade debtors	$ 1,211,435	$ 22,429

INFORMATION ABOUT COMPONENTS _8

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Other receivables (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Current
Taxes	$ 7,403,475	$ 9,071,643
Prepayments to suppliers	7,916,125	4,648,164
Reimbursements over exports	10,552	10,549
Prepaid expenses and other receivables	1,628,273	1,110
Loans receivables	230,000	230,000
Miscellaneous	280,969	642,890
Other receivables	25,653,798	19,327,584
Non-current
Taxes	775,183	218,159
Reimbursements over exports	2,238,477	2,036,040
Miscellaneous	159,601
Other receivables	3,173,261	2,254,199
Receivables for PP&E sales
Current
Other receivables	978,869	1,734,281
Shareholders and other related parties
Current
Other receivables	$ 2,093,157	$ 1,182

INFORMATION ABOUT COMPONENTS _9

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Inventories (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Inventory
Goods in transit	$ 588,201	$ 4,340,232
Supplies	22,273,707	17,534,434
Agricultural products	50,103,153	47,284,512
Inventories	157,647,583	126,044,122
Net of agricultural products	107,544,430	78,759,610
Seeds
Inventory
Inventories	737,129	1,183,915
Resale products
Inventory
Inventories	60,243,488	35,080,737
Microbiological products produced
Inventory
Inventories	25,807,803	21,725,042
Allowance for obsolescence
Inventory
Inventories	$ (2,105,898)	$ (1,104,750)

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, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Biological assets
Beginning of the period			$ 57,313	$ 2,315,838
Initial recognition and changes in the fair value of biological assets at the point of harvest	$ (138,529)	$ 1,590,925	351,477	2,142,828
Cost incurred during the period			1,096,675	35,535,751
Exchange differences				75,607
Decrease due to harvest/disposals			(924,365)	(31,927,104)
End of period	581,100	8,142,920	581,100	8,142,920
Soybean
Biological assets
Beginning of the period			0	54,162
Cost incurred during the period			290,667	378,530
Exchange differences				6,622
End of period	290,667	439,314	290,667	439,314
Corn
Biological assets
Beginning of the period			0	27,646
Cost incurred during the period			263,428	649,680
Exchange differences				3,379
End of period	263,428	680,705	263,428	680,705
Wheat
Biological assets
Beginning of the period			44,413	22,311
Initial recognition and changes in the fair value of biological assets at the point of harvest			191,481	292,692
Cost incurred during the period			389,282	172,957
Exchange differences				2,726
Decrease due to harvest/disposals			(625,176)	(490,686)
Sunflower
Biological assets
Beginning of the period			0
Cost incurred during the period			27,005
End of period	$ 27,005		27,005
Barley
Biological assets
Beginning of the period			12,900	3,071
Initial recognition and changes in the fair value of biological assets at the point of harvest			159,996	141,899
Cost incurred during the period			126,293	81,661
Exchange differences				4,039
Decrease due to harvest/disposals			$ (299,189)	(230,670)
HB4 Soy
Biological assets
Beginning of the period				0
Cost incurred during the period				1,099,241
End of period		1,099,241		1,099,241
HB4 Wheat
Biological assets
Beginning of the period				2,208,648
Initial recognition and changes in the fair value of biological assets at the point of harvest				1,708,237
Cost incurred during the period				33,153,682
Exchange differences				58,841
Decrease due to harvest/disposals				(31,205,748)
End of period		$ 5,923,660		$ 5,923,660

INFORMATION ABOUT COMPONENTS_11

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Property, plant and equipment (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021
Property, plant and equipment
Property, plant and equipment	$ 63,794,675	$ 49,908,325
Gross carrying amount
Property, plant and equipment
Property, plant and equipment	88,295,296	71,521,454	$ 67,386,521	$ 63,974,402
Accumulated depreciation
Property, plant and equipment
Property, plant and equipment	$ (24,500,621)	$ (21,613,129)	$ (18,439,966)	$ (16,019,806)

INFORMATION ABOUT COMPONENTS_12

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Property, plant and equipment - net carrying amount (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Property, plant and equipment
Property, plant and equipment	$ 63,794,675	$ 49,908,325
Office equipment
Property, plant and equipment
Property, plant and equipment	240,206	269,538
Vehicles
Property, plant and equipment
Property, plant and equipment	2,288,951	2,665,074
Equipment and computer software
Property, plant and equipment
Property, plant and equipment	251,002	231,676
Fixture and fittings
Property, plant and equipment
Property, plant and equipment	3,228,224	3,546,919
Machinery and equipment
Property, plant and equipment
Property, plant and equipment	12,400,288	5,811,960
Land and buildings
Property, plant and equipment
Property, plant and equipment	38,509,795	34,240,384
Buildings in progress
Property, plant and equipment
Property, plant and equipment	$ 6,876,209	$ 3,142,774

INFORMATION ABOUT COMPONENTS_13

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Property, plant and equipment - gross carrying amounts (Details) - USD ($)	6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, plant and equipment
As of the beginning of period	$ 49,908,325
As of the end of period	63,794,675
Office equipment
Property, plant and equipment
As of the beginning of period	269,538
Transfers		$ (55,698)
As of the end of period	240,206
Vehicles
Property, plant and equipment
As of the beginning of period	2,665,074
Transfers		55,698
As of the end of period	2,288,951
Equipment and computer software
Property, plant and equipment
As of the beginning of period	231,676
As of the end of period	251,002
Fixture and fittings
Property, plant and equipment
As of the beginning of period	3,546,919
Transfers		356,109
As of the end of period	3,228,224
Machinery and equipment
Property, plant and equipment
As of the beginning of period	5,811,960
Transfers		68,805
As of the end of period	12,400,288
Land and buildings
Property, plant and equipment
As of the beginning of period	34,240,384
Transfers		168,569
As of the end of period	38,509,795
Buildings in progress
Property, plant and equipment
As of the beginning of period	3,142,774
Transfers		(593,483)
As of the end of period	6,876,209
Gross carrying amount
Property, plant and equipment
As of the beginning of period	71,521,454	63,974,402
Additions	3,824,078	1,756,346
Additions from business combination	13,100,572
Disposals	(66,930)	(437,109)
Foreign currency translation	(83,878)	6,575,378
Revaluation		4,482,496
As of the end of period	88,295,296	67,386,521
Gross carrying amount | Office equipment
Property, plant and equipment
As of the beginning of period	908,004	762,825
Additions	305	17,009
Foreign currency translation	724	69,188
As of the end of period	909,033	793,324
Gross carrying amount | Vehicles
Property, plant and equipment
As of the beginning of period	5,261,979	3,512,217
Additions	84,209	715,492
Disposals	(59,744)	(218,344)
Foreign currency translation	(3,948)	258,800
As of the end of period	5,282,496	4,323,863
Gross carrying amount | Equipment and computer software
Property, plant and equipment
As of the beginning of period	925,349	592,126
Additions	111,226	101,156
Additions from business combination	12,469
Disposals		(49,944)
Foreign currency translation	(32,824)	55,471
As of the end of period	1,016,220	698,809
Gross carrying amount | Fixture and fittings
Property, plant and equipment
As of the beginning of period	7,606,389	5,637,943
Additions	34,256
Additions from business combination	5,379
Disposals		(15)
Foreign currency translation	12,143	821,362
As of the end of period	7,658,167	6,815,399
Gross carrying amount | Machinery and equipment
Property, plant and equipment
As of the beginning of period	13,017,830	9,987,811
Additions	1,128,712	371,583
Additions from business combination	7,047,496
Disposals	(7,186)	(41,468)
Foreign currency translation	(14,677)	1,033,450
As of the end of period	21,172,175	11,420,181
Gross carrying amount | Land and buildings
Property, plant and equipment
As of the beginning of period	40,659,129	41,486,215
Additions from business combination	4,750,136
Foreign currency translation	(28,269)	4,099,357
Revaluation		4,482,496
As of the end of period	45,380,996	41,271,645
Gross carrying amount | Buildings in progress
Property, plant and equipment
As of the beginning of period	3,142,774	1,995,265
Additions	2,465,370	551,106
Additions from business combination	1,285,092
Disposals		(127,338)
Foreign currency translation	(17,027)	237,750
As of the end of period	6,876,209	2,063,300
Accumulated depreciation
Property, plant and equipment
As of the beginning of period	(21,613,129)	(16,019,806)
Of the period	(2,960,156)	(1,668,788)
Disposals	59,744	251,108
Foreign currency translation	12,920	(1,695,110)
Revaluation		(692,630)
As of the end of period	(24,500,621)	(18,439,966)
Accumulated depreciation | Office equipment
Property, plant and equipment
As of the beginning of period	(638,466)	(473,905)
Of the period	(30,827)	(23,583)
Foreign currency translation	466	(51,063)
As of the end of period	(668,827)	(548,551)
Accumulated depreciation | Vehicles
Property, plant and equipment
As of the beginning of period	(2,596,905)	(1,676,583)
Of the period	(457,562)	(413,229)
Disposals	59,744	196,985
Foreign currency translation	1,178	(43,972)
As of the end of period	(2,993,545)	(1,936,799)
Accumulated depreciation | Equipment and computer software
Property, plant and equipment
As of the beginning of period	(693,673)	(525,021)
Of the period	(73,094)	(48,637)
Disposals		49,631
Foreign currency translation	1,549	(31,979)
As of the end of period	(765,218)	(556,006)
Accumulated depreciation | Fixture and fittings
Property, plant and equipment
As of the beginning of period	(4,059,470)	(2,670,512)
Of the period	(370,828)	(327,792)
Foreign currency translation	355	(315,287)
As of the end of period	(4,429,943)	(3,313,591)
Accumulated depreciation | Machinery and equipment
Property, plant and equipment
As of the beginning of period	(7,205,870)	(4,862,083)
Of the period	(1,575,862)	(516,171)
Disposals		4,492
Foreign currency translation	9,845	(552,484)
As of the end of period	(8,771,887)	(5,926,246)
Accumulated depreciation | Land and buildings
Property, plant and equipment
As of the beginning of period	(6,418,745)	(5,811,702)
Of the period	(451,983)	(339,376)
Foreign currency translation	(473)	(700,325)
Revaluation		(692,630)
As of the end of period	$ (6,871,201)	$ (6,158,773)

INFORMATION ABOUT COMPONENTS_14

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, 2022	Dec. 31, 2021
Property, plant and equipment
As of the beginning of period	$ 49,908,325
As of the end of period	63,794,675
Office equipment
Property, plant and equipment
As of the beginning of period	269,538
As of the end of period	240,206
Vehicles
Property, plant and equipment
As of the beginning of period	2,665,074
As of the end of period	2,288,951
Equipment and computer software
Property, plant and equipment
As of the beginning of period	231,676
As of the end of period	251,002
Fixture and fittings
Property, plant and equipment
As of the beginning of period	3,546,919
As of the end of period	3,228,224
Machinery and equipment
Property, plant and equipment
As of the beginning of period	5,811,960
As of the end of period	12,400,288
Land and buildings
Property, plant and equipment
As of the beginning of period	34,240,384
As of the end of period	38,509,795
Accumulated depreciation
Property, plant and equipment
As of the beginning of period	(21,613,129)	$ (16,019,806)
Disposals	59,744	251,108
Foreign currency translation	12,920	(1,695,110)
Revaluation		(692,630)
As of the end of period	(24,500,621)	(18,439,966)
Accumulated depreciation | Office equipment
Property, plant and equipment
As of the beginning of period	(638,466)	(473,905)
Foreign currency translation	466	(51,063)
As of the end of period	(668,827)	(548,551)
Accumulated depreciation | Vehicles
Property, plant and equipment
As of the beginning of period	(2,596,905)	(1,676,583)
Disposals	59,744	196,985
Foreign currency translation	1,178	(43,972)
As of the end of period	(2,993,545)	(1,936,799)
Accumulated depreciation | Equipment and computer software
Property, plant and equipment
As of the beginning of period	(693,673)	(525,021)
Disposals		49,631
Foreign currency translation	1,549	(31,979)
As of the end of period	(765,218)	(556,006)
Accumulated depreciation | Fixture and fittings
Property, plant and equipment
As of the beginning of period	(4,059,470)	(2,670,512)
Foreign currency translation	355	(315,287)
As of the end of period	(4,429,943)	(3,313,591)
Accumulated depreciation | Machinery and equipment
Property, plant and equipment
As of the beginning of period	(7,205,870)	(4,862,083)
Disposals		4,492
Foreign currency translation	9,845	(552,484)
As of the end of period	(8,771,887)	(5,926,246)
Accumulated depreciation | Land and buildings
Property, plant and equipment
As of the beginning of period	(6,418,745)	(5,811,702)
Foreign currency translation	(473)	(700,325)
Revaluation		(692,630)
As of the end of period	$ (6,871,201)	$ (6,158,773)

INFORMATION ABOUT COMPONENTS_15

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Intangible assets (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021
Intangible assets
Intangible assets	$ 174,412,251	$ 76,704,869
Gross carrying amount
Intangible assets
Intangible assets	197,128,192	94,229,557	$ 85,908,018	$ 78,019,203
Accumulated depreciation
Intangible assets
Intangible assets	$ (22,715,941)	$ (17,524,688)	$ (13,345,000)	$ (10,676,841)

INFORMATION ABOUT COMPONENTS_16

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Intangible assets, net carrying amount (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Intangible assets
Intangible assets	$ 174,412,251	$ 76,704,869
HB4 and breeding program
Intangible assets
Intangible assets	30,741,521	29,802,534
Integrated products
Intangible assets
Intangible assets	3,122,724	3,137,158
Microbiology product
Intangible assets
Intangible assets	49,277,287	5,792,348
Trademarks and patents
Intangible assets
Intangible assets	61,600,862	8,267,041
Software
Intangible assets
Intangible assets	1,980,198	2,167,985
Customer loyalty
Intangible assets
Intangible assets	22,689,659	22,537,803
RG/RS/OX Wheat
Intangible assets
Intangible assets	$ 5,000,000	$ 5,000,000

INFORMATION ABOUT COMPONENTS_17

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Intangible assets, gross carrying amount (Details) - USD ($)	6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Intangible assets
Balance at beginning of the period	$ 76,704,869
Additions from business combination	96,818,958
Balance at end of the period	174,412,251
Gross carrying amount
Intangible assets
Balance at beginning of the period	94,229,557	$ 78,019,203
Additions	6,074,614	2,771,512
Foreign currency translation	5,063	5,117,303
Balance at end of the period	197,128,192	85,908,018
HB4 and breeding program
Intangible assets
Balance at beginning of the period	29,802,534
Balance at end of the period	30,741,521
HB4 and breeding program | Gross carrying amount
Intangible assets
Balance at beginning of the period	31,371,088	27,611,142
Additions	1,738,631	1,840,320
Balance at end of the period	33,109,719	29,451,462
Integrated products
Intangible assets
Balance at beginning of the period	3,137,158
Balance at end of the period	3,122,724
Integrated products | Gross carrying amount
Intangible assets
Balance at beginning of the period	3,181,155	2,558,220
Foreign currency translation	8,296	290,765
Balance at end of the period	3,189,451	2,848,985
Microbiology product
Intangible assets
Balance at beginning of the period	5,792,348
Additions from business combination	39,613,280
Balance at end of the period	49,277,287
Microbiology product | Gross carrying amount
Intangible assets
Balance at beginning of the period	8,855,421	6,037,680
Additions	4,187,908	584,924
Foreign currency translation	(2,279)	648,526
Balance at end of the period	52,654,330	7,271,130
Trademarks and patents
Intangible assets
Balance at beginning of the period	8,267,041
Additions from business combination	55,420,441
Balance at end of the period	61,600,862
Trademarks and patents | Gross carrying amount
Intangible assets
Balance at beginning of the period	12,183,045	9,824,171
Additions	49,783
Foreign currency translation		1,129,486
Balance at end of the period	67,653,269	10,953,657
Software
Intangible assets
Balance at beginning of the period	2,167,985
Balance at end of the period	1,980,198
Software | Gross carrying amount
Intangible assets
Balance at beginning of the period	5,176,373	3,784,593
Additions	98,292	346,268
Foreign currency translation	(954)	508,279
Balance at end of the period	5,273,711	4,639,140
Customer loyalty
Intangible assets
Balance at beginning of the period	22,537,803
Additions from business combination	1,785,237
Balance at end of the period	22,689,659
Customer loyalty | Gross carrying amount
Intangible assets
Balance at beginning of the period	28,462,475	23,203,397
Foreign currency translation		2,540,247
Balance at end of the period	30,247,712	25,743,644
GLA/ARA safflower | Gross carrying amount
Intangible assets
Balance at beginning of the period		5,000,000
Balance at end of the period		$ 5,000,000
RG/RS/OX Wheat
Intangible assets
Balance at beginning of the period	5,000,000
Balance at end of the period	5,000,000
RG/RS/OX Wheat | Gross carrying amount
Intangible assets
Balance at beginning of the period	5,000,000
Balance at end of the period	$ 5,000,000

INFORMATION ABOUT COMPONENTS_18

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Intangible assets, accumulated amortization (Details) - USD ($)	6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Intangible assets
Balance at beginning of the period	$ 76,704,869
Balance at end of the period	174,412,251
Accumulated depreciation
Intangible assets
Balance at beginning of the period	(17,524,688)	$ (10,676,841)
Amortization of the period	(5,191,521)	(1,375,998)
Foreign currency translation	268	(1,292,161)
Balance at end of the period	(22,715,941)	(13,345,000)
HB4 and breeding program
Intangible assets
Balance at beginning of the period	29,802,534
Balance at end of the period	30,741,521
HB4 and breeding program | Accumulated depreciation
Intangible assets
Balance at beginning of the period	(1,568,554)
Amortization of the period	(799,644)
Balance at end of the period	(2,368,198)
Integrated products
Intangible assets
Balance at beginning of the period	3,137,158
Balance at end of the period	3,122,724
Integrated products | Accumulated depreciation
Intangible assets
Balance at beginning of the period	(43,997)
Amortization of the period	(22,242)
Foreign currency translation	(488)
Balance at end of the period	(66,727)
Microbiology product
Intangible assets
Balance at beginning of the period	5,792,348
Balance at end of the period	49,277,287
Microbiology product | Accumulated depreciation
Intangible assets
Balance at beginning of the period	(3,063,073)	(2,041,023)
Amortization of the period	(313,970)	(259,522)
Foreign currency translation		(249,507)
Balance at end of the period	(3,377,043)	(2,550,052)
Trademarks and patents
Intangible assets
Balance at beginning of the period	8,267,041
Balance at end of the period	61,600,862
Trademarks and patents | Accumulated depreciation
Intangible assets
Balance at beginning of the period	(3,916,004)	(2,900,915)
Amortization of the period	(2,136,403)	(368,581)
Foreign currency translation		(353,213)
Balance at end of the period	(6,052,407)	(3,622,709)
Software
Intangible assets
Balance at beginning of the period	2,167,985
Balance at end of the period	1,980,198
Software | Accumulated depreciation
Intangible assets
Balance at beginning of the period	(3,008,388)	(1,935,552)
Amortization of the period	(285,881)	(212,148)
Foreign currency translation	756	(230,243)
Balance at end of the period	(3,293,513)	(2,377,943)
Customer loyalty
Intangible assets
Balance at beginning of the period	22,537,803
Balance at end of the period	22,689,659
Customer loyalty | Accumulated depreciation
Intangible assets
Balance at beginning of the period	(5,924,672)	(3,799,351)
Amortization of the period	(1,633,381)	(535,747)
Foreign currency translation		(459,198)
Balance at end of the period	$ (7,558,053)	$ (4,794,296)

INFORMATION ABOUT COMPONENTS_19

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Goodwill (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Goodwill
Goodwill	$ 122,532,487	$ 36,073,685
Rizobacter Argentina S.A.
Goodwill
Goodwill	28,080,271	28,080,271
Bioceres Crops S.A.
Goodwill
Goodwill	7,523,324	7,523,324
Pro farm Group, Inc.
Goodwill
Goodwill	86,458,802
Insumos Agroqumicos S.A.
Goodwill
Goodwill	$ 470,090	$ 470,090

INFORMATION ABOUT COMPONENTS_20

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Trade and other payable (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Current
Trade creditors	$ 114,286,611	$ 94,653,017
Taxes	2,322,285	1,265,771
Miscellaneous	1,440,273	133,198
Trade and other payable	165,096,567	125,849,620
Shareholders and other related parties
Current
Trade payable, related party	56,732	44,579
Parent company
Current
Trade payable, related party	88,739	670,730
Joint ventures and associates
Current
Trade payable, related party	$ 46,901,927	$ 29,082,325

INFORMATION ABOUT COMPONENTS_21

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Borrowings (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Current
Corporate bonds	$ 29,861,413	$ 12,845,934
Borrowings	105,462,623	71,301,468
Non-current
Corporate bonds	44,240,319	61,264,268
Borrowings	79,109,119	74,177,169
Bank borrowings
Current
Borrowings	63,502,859	48,305,535
Non-current
Borrowings	28,963,786	9,912,901
Trust debt securities
Current
Borrowings	8,563,045	6,492,733
Non-current
Borrowings	2,905,014
Net loans payables - Parents companies and related parties
Current
Borrowings	3,535,306	3,657,266
Non-current
Borrowings	$ 3,000,000	$ 3,000,000

INFORMATION ABOUT COMPONENTS_22

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Borrowings, carrying amount (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Current
Borrowings	$ 105,462,623	$ 71,301,468
Corporate bonds	29,861,413	12,845,934
Non-current
Borrowings	79,109,119	74,177,169
Corporate bonds	44,240,319	61,264,268
Amortized cost
Current
Corporate bonds	29,861,413	12,845,934
Non-current
Corporate bonds	44,240,319	61,264,268
Fair value
Current
Corporate bonds	29,234,649	12,467,941
Non-current
Corporate bonds	40,951,796	56,550,746
Bank borrowings
Current
Borrowings	63,502,859	48,305,535
Non-current
Borrowings	28,963,786	9,912,901
Bank borrowings | Amortized cost
Current
Borrowings	63,502,859	48,305,535
Non-current
Borrowings	28,963,786	9,912,901
Bank borrowings | Fair value
Current
Borrowings	61,697,572	46,589,131
Non-current
Borrowings	$ 27,325,723	$ 9,344,755

INFORMATION ABOUT COMPONENTS_23

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Secured Notes (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	Aug. 08, 2022	Aug. 05, 2022	Mar. 16, 2022
Secured Guaranteed Notes
Borrowings:
Percentage of debt converted to shares		25%	75%
Number of shares issued on conversion of debt		1.5
Repurchase value of shares on issue of notes		$ 24
Secured Guaranteed Notes due 2026
Borrowings:
Maturity term		48 months
Secured Guaranteed Notes due 2026 | 24 Months
Borrowings:
Interest rate		9%
Secured Guaranteed Notes due 2026 | 25 through 36 months
Borrowings:
Interest rate		13%
Secured Guaranteed Notes due 2026 | 27 through 48 months
Borrowings:
Interest rate		14%
Secured Convertible Guaranteed Notes
Borrowings:
Maturity term	4 years
Interest rate	9%
Notional amount	$ 55
Interest payable in cash (as a percent)	5%
Interest payable in kind (as a percent)	4%
Strike price	$ 18
Voluntary repurchase of notes after the issue date	30 months
Discount rate for fair value of the liability component	13.57%

INFORMATION ABOUT COMPONENTS_24

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Employee benefits and social security (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Salaries, accrued incentives, vacations and social security	$ 9,531,717	$ 7,337,774
Key management personnel	335,916	281,347
Employee benefits and social security	$ 9,867,633	$ 7,619,121

INFORMATION ABOUT COMPONENTS_25

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Deferred revenue and advances from customers (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Current
Advances from customers	$ 11,233,268		$ 5,895,313
Deferred Revenue	32,903,458
Deferred revenue and advances from customers	44,136,726	$ 5,895,313	$ 5,895,313
Non-current
Deferred Revenue	17,096,542
Deferred revenue and advances from customers	$ 17,096,542

INFORMATION ABOUT COMPONENTS_26

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - Revenue (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Revenue
Royalties			$ 909,067	$ 1,129,024
Revenues from contracts with customers	$ 94,548,714	$ 92,313,776	221,391,962	158,667,650
Sale of goods and services
Revenue
Revenues from contracts with customers			$ 220,482,895	$ 157,538,626

INFORMATION ABOUT COMPONENTS_27

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, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
Inventories as of the beginning of the period			$ 78,759,610	$ 39,052,925
Business combination			11,064,908
Purchases of the period			138,186,645	102,342,174
Production costs			14,596,888	7,581,570
Foreign currency translation			(246,484)	516,306
Subtotal			242,361,567	149,492,975
Inventories as of the end of the period	$ (107,544,430)	$ (56,277,533)	(107,544,430)	(56,277,533)
Cost of sales	$ 59,141,259	$ 55,332,989	$ 134,817,137	$ 93,215,442

INFORMATION ABOUT COMPONENTS_28

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, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
R&D classified by nature
Depreciation of leased assets			$ 1,837,532	$ 501,232
Total	$ 3,457,892	$ 1,384,032	7,309,906	2,815,574
R&D capitalized			5,926,539	2,425,244
Total			13,236,445	5,240,818
Research and development expenses
R&D classified by nature
Amortization of intangible assets			2,201,938	604,462
Analysis and storage			27,322
Import and export expenses			850	1,685
Depreciation of property, plant and equipment			287,180	213,837
Freight and haulage			4,732
Employee benefits and social securities			2,248,105	685,412
Maintenance			303,524	25,702
Energy and fuel			94,870	24,659
Supplies and materials			1,078,197	726,899
Mobility and travel			158,193	38,564
Publicity and advertising			9,568
Share-based incentives			92,477	30,099
Professional fees and outsourced services			574,614	137,674
Professional fees related parties			102,701	296,967
Office supplies			43,546	2,842
Information technology expenses			19,060	6,039
Insurance			25,738	12,598
Depreciation of leased assets			33,685	2,523
Miscellaneous			3,606	5,612
Total			$ 7,309,906	$ 2,815,574

INFORMATION ABOUT COMPONENTS_29

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - Expenses classified by nature and functions (Details) - USD ($)	6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Expenses classified by nature and function
Depreciation of leased assets	$ 1,837,532	$ 501,232
Obsolescence	481,332	740,264
Production costs
Expenses classified by nature and function
Amortization of intangible assets	86,842
Analysis and storage	4,460	26,537
Commissions and royalties	109,703	547,364
Import and export expenses	265,121	61,209
Depreciation of property, plant and equipment	1,666,119	655,067
Depreciation of leased assets	230,478	246,942
Freight and haulage	1,201,183	311,416
Employee benefits and social securities	7,177,926	3,265,750
Maintenance	722,399	400,778
Energy and fuel	753,041	233,958
Supplies and materials	512,493	351,410
Mobility and travel	39,428	7,361
Professional fees and outsourced services	1,133,009	587,370
Office supplies	23,309	89,670
Insurance	74,350	36,328
Information technology expenses	17,511
Obsolescence	481,332	740,264
Taxes	96,233	19,398
Miscellaneous	1,951	748
Total	14,596,888	7,581,570
Selling, general and administrative expenses
Expenses classified by nature and function
Amortization of intangible assets	2,902,741	771,536
Analysis and storage	237,341	69,502
Commissions and royalties	1,020,272	1,181,465
Import and export expenses	704,937	560,934
Depreciation of property, plant and equipment	1,006,857	799,884
Depreciation of leased assets	1,573,369	251,767
Impairment of receivables	468,992	815,929
Freight and haulage	5,002,384	4,457,096
Employee benefits and social securities	20,156,371	11,033,554
Maintenance	1,446,553	570,294
Energy and fuel	161,850	24,908
Supplies and materials	627,514	570,762
Mobility and travel	1,837,797	696,370
Publicity and advertising	3,235,737	2,247,729
Contingencies	39,847	65,598
Share-based incentives	1,969,868	843,308
Professional fees and outsourced services	7,122,701	3,075,667
Professional fees related parties	29,818	48,934
Office supplies	624,246	198,228
Insurance	1,306,282	556,441
Information technology expenses	1,566,952	817,032
Taxes	6,976,043	5,230,416
Miscellaneous	300,016	110,407
Total	60,318,488	34,997,761
Total
Expenses classified by nature and function
Amortization of intangible assets	2,989,583	771,536
Analysis and storage	241,801	96,039
Commissions and royalties	1,129,975	1,728,829
Import and export expenses	970,058	622,143
Depreciation of property, plant and equipment	2,672,976	1,454,951
Depreciation of leased assets	1,803,847	498,709
Impairment of receivables	468,992	815,929
Freight and haulage	6,203,567	4,768,512
Employee benefits and social securities	27,334,297	14,299,304
Maintenance	2,168,952	971,072
Energy and fuel	914,891	258,866
Supplies and materials	1,140,007	922,172
Mobility and travel	1,877,225	703,731
Publicity and advertising	3,235,737	2,247,729
Contingencies	39,847	65,598
Share-based incentives	1,969,868	843,308
Professional fees and outsourced services	8,255,710	3,663,037
Professional fees related parties	29,818	48,934
Office supplies	647,555	287,898
Insurance	1,380,632	592,769
Information technology expenses	1,584,463	817,032
Obsolescence	481,332	740,264
Taxes	7,072,276	5,249,814
Miscellaneous	301,967	111,155
Total	$ 74,915,376	$ 42,579,331

INFORMATION ABOUT COMPONENTS_30

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - Other income or expenses, net (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
Net result from commercialization of agricultural products			$ 144,515	$ (2,733,693)
Expenses recovery			232,977	164,445
Other income or expenses, net			391,036	851,266
Total	$ 290,487	$ (571,365)	$ 768,528	$ (1,717,982)

INFORMATION ABOUT COMPONENTS_31

INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - Finance results (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Financial costs
Interest expenses with the Parents			$ (299,468)	$ (415,812)
Interest expenses			(10,722,135)	(5,439,593)
Financial commissions			(1,517,729)	(907,660)
Financial Costs			(12,539,332)	(6,763,065)
Other financial results
Exchange differences generated by assets			(12,771,727)	6,355,520
Exchange differences generated by liabilities			9,070,404	(11,682,895)
Changes in fair value of financial assets or liabilities and other financial results			(2,068,923)	(1,652,984)
Net gain of inflation effect on monetary items			281,083	342,135
Other finance results			(5,489,163)	(6,638,224)
Total net financial results	$ (9,960,342)	$ (8,221,621)	$ (18,028,495)	$ (13,401,289)

TAXATION - Taxes on income (Det

TAXATION - Taxes on income (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
TAXATION
Current tax expense			$ (6,467,324)	$ (11,916,178)
Deferred tax			769,775	5,179,763
Income tax expenses	$ (684,906)	$ (4,141,102)	$ (5,697,549)	$ (6,736,415)

TAXATION - Movement on the defe

TAXATION - Movement on the deferred income tax (Details) - USD ($)	6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
TAXATION
Beginning of the period deferred tax	$ (24,994,569)	$ (22,421,125)
Additions for business combination	(16,704,771)
Charge for the period	769,775	5,179,763
Charge to OCI		1,326,453
Conversion difference	(582,016)	(2,993,421)
Total net deferred tax	$ (41,511,581)	$ (18,908,330)

TAXATION - Reconciliation of th

TAXATION - Reconciliation of the statutory tax rate (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
TAXATION
Earnings before income tax-rate			$ 1,183,270	$ 14,340,137
Income tax expense by applying tax rate in force in the respective countries			(5,182,386)	(7,314,555)
Share of profit or loss of subsidiaries, joint ventures and associates			225,376	269,138
Stock options charge			(298,851)	(180,523)
Non-deductible expenses			(543,505)	(318,280)
Untaxed gains			33,052
Unrecognized tax losses carry-forwards			(995,754)
Foreign investment coverage				140,720
Tax inflation adjustment			3,132,901	1,097,315
Result of inflation effect on monetary items and other finance results			(1,660,369)	(479,093)
Others			(408,013)	48,863
Income tax expenses	$ (684,906)	$ (4,141,102)	$ (5,697,549)	$ (6,736,415)

EARNINGS PER SHARE (EPS) (Detai

EARNINGS PER SHARE (EPS) (Details)	3 Months Ended		6 Months Ended
	Dec. 31, 2022 USD ($) category $ / shares shares	Dec. 31, 2021 USD ($) category $ / shares shares	Dec. 31, 2022 USD ($) category $ / shares shares	Dec. 31, 2021 USD ($) category $ / shares shares
Numerator
(Loss) profit for the period (basic EPS) | $	$ (8,156,746)	$ 3,427,093	$ (7,658,449)	$ 4,301,230
(Loss) profit for the period (diluted EPS) | $	$ (8,156,746)	$ 3,427,093	$ (7,658,449)	$ 4,301,230
Denominator
Weighted average number of shares (basic EPS) | shares	61,657,343	41,104,331	61,657,343	41,104,331
Weighted average number of shares (diluted EPS) | shares	61,657,343	42,403,196	61,657,343	42,403,196
Basic (loss) profit attributable to ordinary equity holders of the parent | $ / shares	$ (0.1323)	$ 0.0834	$ (0.1242)	$ 0.1046
Diluted (loss) profit attributable to ordinary equity holders of the parent | $ / shares	$ (0.1323)	$ 0.0808	$ (0.1242)	$ 0.1014
Number of categories of dilutive potential shares | category	2	2	2	2

INFORMATION ABOUT UNAUDITED I_2

INFORMATION ABOUT UNAUDITED INTERIM CONDENSED CONSOLIDATED COMPONENTS OF EQUITY - Share capital (Details)		6 Months Ended
	Aug. 05, 2022 shares	Dec. 31, 2022 USD ($) Vote $ / shares shares	Jul. 12, 2022 USD ($)
Disclosure of classes of share capital [line items]
Number of own shares repurchased | $		2,144,596
Number of votes for each ordinary share | Vote		1
Pro Farm Group, Inc
Disclosure of classes of share capital [line items]
Number of shares issued related to merger | $			16,400,000
Number of shares issued on conversion of debt	1,500,000
Number of total converted options outstanding | $			1,046,776
Equity compensation plan
Disclosure of classes of share capital [line items]
Number of total converted options outstanding | $		2,478,123
Ordinary shares
Disclosure of classes of share capital [line items]
Number of shares authorised		100,000,000
Par value per share | $ / shares		$ 0.0001
Number of shares issued		63,329,098
Number of shares outstanding		63,329,098
Preference shares
Disclosure of classes of share capital [line items]
Number of shares authorised		1,000,000
Par value per share | $ / shares		$ 0.0001
Number of shares issued		0
Number of shares outstanding		0

CASH FLOW INFORMATION (Details)

CASH FLOW INFORMATION (Details) - USD ($)	6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Investment activities
Net assets acquisition by business combination	$ 152,070,313
Investment in-kind in other related parties	1,434,802	$ 437,780
Investing activities	153,505,115	437,780
Financing activities
Capitalization of convertible notes	12,211,638
Purchase of own shares	(23,915,029)
Acquisition of non-controlling interest in subsidiaries		255,893
Financing activities	$ (11,703,391)	$ 255,893

JOINT VENTURES AND ASSOCIATES_2

JOINT VENTURES AND ASSOCIATES (Details) - USD ($)		3 Months Ended		6 Months Ended
	Dec. 28, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2022
JOINT VENTURES
Assets in joint ventures and associates		$ 38,810,692		$ 38,810,692		$ 38,554,092
Liabilities in joint ventures and associates		122,059		122,059		717,948
Share of profit or loss of joint ventures and associates		40,048	$ 1,141,323	882,288	$ 919,087
Trigall Genetics S.A.
JOINT VENTURES
Liabilities in joint ventures and associates		122,059		122,059		717,948
Share of profit or loss of joint ventures and associates				595,889	662,077
Synertech Industrias S.A.
JOINT VENTURES
Assets in joint ventures and associates		35,995,752		35,995,752		35,646,740
Share of profit or loss of joint ventures and associates				349,012	319,356
Indrasa Biotecnologia S.A.
JOINT VENTURES
Assets in joint ventures and associates						70,466
Share of profit or loss of joint ventures and associates				(62,613)	52,363
Alfalfa Technologies S.R.L
JOINT VENTURES
Assets in joint ventures and associates		52,881		52,881		74,827
Moolec Science Limited
JOINT VENTURES
Assets in joint ventures and associates						2,759,059
Share of profit or loss of joint ventures and associates					$ (114,709)
Moolec Science S.A.
JOINT VENTURES
Assets in joint ventures and associates		$ 2,762,059		$ 2,762,059		$ 3,000
Moolec Science S.A. | Ordinary shares
JOINT VENTURES
Number of shares received in exchange for all of its ownership in Moolec Sciente Limited ordinary shares	1,560,000
Ownership held (in shares)		1,860,000		1,860,000

JOINT VENTURES AND ASSOCIATES -

JOINT VENTURES AND ASSOCIATES - Changes in joint ventures investments (Details) - USD ($)		3 Months Ended		6 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
JOINT VENTURES AND ASSOCIATES
As of the beginning of the period				$ 37,836,144	$ 29,378,923
Revaluation of property, plant and equipment	[1]		$ (189,996)		(363,848)
Loss of participation Indrasa Biotecnologa S.A.				(7,853)
Foreign currency translation		$ (136,762)	1,887,130	(21,946)	3,504,622
Share of profit or loss		40,048	1,141,323	882,288	919,087
As of the end of the period		$ 38,688,633	$ 33,438,784	$ 38,688,633	$ 33,438,784
[1]The tax effect of the revaluation of property, plant and equipment of joint ventures and associates was nil for the three-month and six-month periods ended December 31, 2022. The tax effect of the revaluation of property, plant and equipment of joint ventures and associates was $102,306 and $195,918 for the three-month and six-month periods ended December 31, 2021.

SEGMENT INFORMATION - Group's r

SEGMENT INFORMATION - Group's reporting segments (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Revenues from contracts with customers
Sale of goods and services	$ 94,548,714	$ 92,313,776	$ 221,391,962	$ 158,667,650
Royalties			909,067	1,129,024
Government grants		337		805
Initial recognition and changes in the fair value of biological assets at the point of harvest	(138,529)	1,590,925	351,477	2,142,828
Changes in the net realizable value of agricultural products after harvest	(1,509,023)	(1,242,185)	(1,736,959)	(1,242,185)
Total	92,901,162	92,662,853	220,006,480	159,569,098
Cost of sales	$ (59,141,259)	$ (55,332,989)	(134,817,137)	(93,215,442)
Gross profit per segment			$ 85,189,343	$ 66,353,656
% Gross margin			39%	42%
Seed and integrated products
Revenues from contracts with customers
Royalties			$ 909,067	$ 1,129,024
Government grants				805
Initial recognition and changes in the fair value of biological assets at the point of harvest			56,530	1,033,753
Changes in the net realizable value of agricultural products after harvest			(279,365)	(821,078)
Total			29,912,429	25,110,137
Cost of sales			(13,606,348)	(8,988,420)
Gross profit per segment			$ 16,306,081	$ 16,121,717
% Gross margin			55%	64%
Crop protection
Revenues from contracts with customers
Initial recognition and changes in the fair value of biological assets at the point of harvest			$ 140,620	$ 845,387
Changes in the net realizable value of agricultural products after harvest			(694,929)	(304,522)
Total			115,709,218	82,603,469
Cost of sales			(79,703,474)	(57,480,257)
Gross profit per segment			$ 36,005,744	$ 25,123,212
% Gross margin			31%	30%
Crop nutrition
Revenues from contracts with customers
Initial recognition and changes in the fair value of biological assets at the point of harvest			$ 154,327	$ 263,688
Changes in the net realizable value of agricultural products after harvest			(762,665)	(116,585)
Total			74,384,833	51,855,492
Cost of sales			(41,507,315)	(26,746,765)
Gross profit per segment			$ 32,877,518	$ 25,108,727
% Gross margin			44%	48%
Goods And Services [Member]
Revenues from contracts with customers
Sale of goods and services			$ 220,482,895	$ 157,538,626
Goods And Services [Member] | Seed and integrated products
Revenues from contracts with customers
Sale of goods and services			29,226,197	23,767,633
Goods And Services [Member] | Crop protection
Revenues from contracts with customers
Sale of goods and services			116,263,527	82,062,604
Goods And Services [Member] | Crop nutrition
Revenues from contracts with customers
Sale of goods and services			$ 74,993,171	$ 51,708,389

FINANCIAL INSTRUMENTS - RISK _3

FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Financial assets by category (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Amortized cost
Financial assets by category
Financial assets.	$ 259,165,033	$ 153,393,279
Fair value
Financial assets by category
Financial assets.	18,707,695	5,698,390
Cash and cash equivalents | Amortized cost
Financial assets by category
Financial assets.	68,550,022	32,912,886
Cash and cash equivalents | Fair value
Financial assets by category
Financial assets.		562,380
Other financial assets | Amortized cost
Financial assets by category
Financial assets.	1,279,411	884,964
Other financial assets | Fair value
Financial assets by category
Financial assets.	18,707,695	5,136,010
Trade receivables | Amortized cost
Financial assets by category
Financial assets.	178,231,597	111,952,722
Other receivables | Amortized cost
Financial assets by category
Financial assets.	$ 11,104,003	$ 7,642,707

FINANCIAL INSTRUMENTS - RISK _4

FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Financial liabilities by category (Details) - Amortized cost - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Financial liabilities by category
Financial liabilities	$ 445,014,403	$ 308,541,402
Trade and other payables
Financial liabilities by category
Financial liabilities	163,585,203	125,849,620
Borrowings
Financial liabilities by category
Financial liabilities	184,571,742	145,478,637
Convertible notes
Financial liabilities by category
Financial liabilities	72,558,213	12,559,071
Lease liability
Financial liabilities by category
Financial liabilities	13,888,601	11,751,284
Consideration for acquisition of assets
Financial liabilities by category
Financial liabilities	$ 10,410,644	$ 12,902,790

FINANCIAL INSTRUMENTS - RISK _5

FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Fair value by hierarchy (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
Money market funds | Level 1
Fair value by hierarchy
Financial assets at fair value		$ 562,380
Mutual funds | Level 1
Fair value by hierarchy
Financial assets at fair value	$ 6,438,416	2,913,519
Other Investment | Level 1
Fair value by hierarchy
Financial assets at fair value	1,108,752	1,490,086
Other Investment | Level 2
Fair value by hierarchy
Financial assets at fair value		$ 732,405
US Treasury bills | Level 1
Fair value by hierarchy
Financial assets at fair value	$ 11,160,527

FINANCIAL INSTRUMENTS - RISK _6

FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Currency risk (Details)	6 Months Ended
	Dec. 31, 2022 USD ($)
Currency risk
Foreign currency	$ (2,345,363)
Currency risk
Currency risk
Percentage of that a devaluation or an appreciation of the US Dollar other currencies	10%
Effect in profit and loss due to designate devaluation or appreciation of US dollar	$ 200,000

SHAREHOLDERS AND OTHER RELATE_3

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Transactions (Details) - USD ($)	6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
In-kind contributions	$ 1,434,802	$ 437,780
Total	(22,144,968)	(21,970,862)
Joint ventures and associates
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Sales of goods and services	23,433,292	10,839,406
Purchases of goods and services	(43,850,427)	(29,026,646)
Key management personnel
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Sales of goods and services	362,017
Salaries, social security benefits and other benefits	(3,263,996)	(1,677,312)
Shareholders and other related parties
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Sales of goods and services	343,873	313,432
Purchases of goods and services	(305,061)	(2,441,710)
In-kind contributions	1,434,802	437,780
Parent company and related parties to Parent
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Interest expenses	$ (299,468)	$ (415,812)

SHAREHOLDERS AND OTHER RELATE_4

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Receivable (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Other receivables	$ 25,653,798	$ 19,327,584
Total	8,416,970	3,651,634
Shareholders and other related parties
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Other receivables	2,093,157	1,182
Trade debtors		640,258
Other receivables - Other related parties
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Other receivables	5,112,378	2,987,765
Joint ventures and associates
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Other receivables	5,112,378	2,987,765
Trade debtors	$ 1,211,435	$ 22,429

SHAREHOLDERS AND OTHER RELATE_5

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Payables (Details) - USD ($)	Dec. 31, 2022	Jun. 30, 2022
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Total	$ 53,918,620	$ 36,736,247
Parent company and related parties to Parent
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Trade payables/creditors	(88,739)	(670,730)
Net loans payables	(6,535,306)	(6,657,266)
Key management personnel
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Salaries, social security benefits and other benefits	(335,916)	(281,347)
Shareholders and other related parties
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Trade payables/creditors	(56,732)	(44,579)
Joint ventures and associates
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Trade payables/creditors	$ (46,901,927)	$ (29,082,325)

KEY MANAGEMENT PERSONNEL COMP_3

KEY MANAGEMENT PERSONNEL COMPENSATION - Summary of compensation of directors and other members (Details) - USD ($)	6 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
KEY MANAGEMENT PERSONNEL COMPENSATION
Salaries, social security and other benefits	$ 1,201,651	$ 803,905
Share-based incentives	2,062,345	873,407
Total	$ 3,263,996	$ 1,677,312

SHARE-BASED PAYMENTS - Options

SHARE-BASED PAYMENTS - Options (Details) - Pro Farm Group, Inc	Jul. 12, 2022 USD ($) shares
SHARE-BASED PAYMENTS
Number of total converted options outstanding	1,046,776
Fair value of options assume at merger date	$ 500,000
2013 Stock Incentive Plan
SHARE-BASED PAYMENTS
Number of total equity awards outstanding converted into option and or restricted stock | shares	1,191,362

SHARE-BASED PAYMENTS - Option_2

SHARE-BASED PAYMENTS - Options fair value assumptions (Details) - Pro Farm Group, Inc	Jul. 12, 2022 USD ($) $ / shares
SHARE-BASED PAYMENTS
Risk-free interest rate	0%
Minimum
SHARE-BASED PAYMENTS
Exercise price | $ / shares	$ 7.16
Expected life (years) | $	0.03
Estimated volatility factor	34.90%
Maximum
SHARE-BASED PAYMENTS
Exercise price | $ / shares	$ 204.66
Expected life (years) | $	9.83
Risk-free interest rate	44.40%

SHARE-BASED PAYMENTS - Annual c

SHARE-BASED PAYMENTS - Annual compensation - Bonus (Details)	6 Months Ended	12 Months Ended
	Dec. 31, 2022 USD ($) item	Jun. 30, 2022 USD ($)
SHARE-BASED PAYMENTS
Multiple of monthly salary for cash bonus paid in ordinary shares | item	5
Incremental value of bonus in cash payable	$ 30,000
Bonus in Kind Shares
SHARE-BASED PAYMENTS
Annual compensation bonus	$ 500,000	$ 900,000
Number of days VWAP considered for bonus payment	20 days
Bonus in Kind Shares | Vests immediately
SHARE-BASED PAYMENTS
Vesting percentage	50%
Vesting period	0 years
Bonus in Kind Shares | Vests in the subsequent 12-months
SHARE-BASED PAYMENTS
Vesting percentage	50%
Vesting period	12 months
Chief Executive Officer | Bonus in Kind Shares
SHARE-BASED PAYMENTS
Annual in-kind incentive that can be earned	$ 378,000
Chief Financial Officer | Bonus in Kind Shares
SHARE-BASED PAYMENTS
Annual in-kind incentive that can be earned	$ 318,000

LEASE - Right-of-use leased ass

LEASE - Right-of-use leased asset (Details) - USD ($)	6 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2022
Right-of-use leased asset
Book value at the beginning of the period/year	$ 12,144,026
Additions from business combination	3,005,000
Depreciation of the period/year	1,837,532	$ 501,232
Book value at the end of the period/year	13,164,994		$ 12,144,026
Right-of-use leased asset
Right-of-use leased asset
Book value at the beginning of the period/year	15,828,032	3,688,150	3,688,150
Additions of the period/year	154,225		10,429,919
Disposals	(646,386)		0
Exchange differences	287,852		1,709,963
Book value at the end of the period/year	18,628,723		15,828,032
Depreciation
Right-of-use leased asset
Book value at the beginning of the period/year	(3,684,006)	$ (2,360,490)	(2,360,490)
Disposals	(117,387)		0
Exchange differences	59,578		65,978
Depreciation of the period/year	1,837,532		1,257,538
Book value at the end of the period/year	$ (5,463,729)		$ (3,684,006)

LEASE - Lease liability (Detail

LEASE - Lease liability (Details) - USD ($)	6 Months Ended	12 Months Ended
	Dec. 31, 2022	Jun. 30, 2022
Lease liability
Book value at the beginning of the period/year	$ 11,751,284	$ 1,140,717
Additions of the period/year	398,658	9,937,271
Additions from business combination	3,245,812
Interest expenses, exchange differences and inflation effects	46,805	1,708,060
Payment of the period/year	(1,553,958)	(1,034,764)
Total	13,888,601	11,751,284
Lease Liabilities
Non-current	10,880,795	10,338,380
Current	3,007,806	1,412,904
Total	$ 13,888,601	$ 11,751,284

LEASE - Right-of-use asset by t

LEASE - Right-of-use asset by type (Details) - USD ($)	6 Months Ended
	Dec. 31, 2022	Jun. 30, 2022	Jun. 30, 2021
Right-of-use leased asset
Right of use asset	$ 13,164,994	$ 12,144,026
Incremental borrowing rate	2.14%
Right-of-use leased asset
Right-of-use leased asset
Right of use asset	$ 18,628,723	15,828,032	$ 3,688,150
Right-of-use leased asset | Machinery and equipment
Right-of-use leased asset
Right of use asset	3,304,776		$ 828,977
Right-of-use leased asset | Vehicles
Right-of-use leased asset
Right of use asset	1,093,758	1,115,087
Right-of-use leased asset | Equipment and computer software
Right-of-use leased asset
Right of use asset	891,294	742,382
Right-of-use leased asset | Land and buildings
Right-of-use leased asset
Right of use asset	$ 13,338,895	$ 13,141,586

EVENTS OCCURRING AFTER THE RE_2

EVENTS OCCURRING AFTER THE REPORTING PERIOD (Details) - Public offering of Series VIII corporate bonds in the Argentine market $ in Millions	Feb. 07, 2023 USD ($)
EVENTS OCCURRING AFTER THE REPORTING PERIOD
Corporate bonds	$ 26.6
February 2025
EVENTS OCCURRING AFTER THE REPORTING PERIOD
Interest rate	1.50%
February 2026
EVENTS OCCURRING AFTER THE REPORTING PERIOD
Interest rate	3.90%