Bioceres Crop Solutions (BIOX) 6-K27 Nov 24Current report (foreign)Financial data

Company Profile

Document and Entity Information

Document and Entity Information	3 Months Ended
Document and Entity Information	Sep. 30, 2024
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	Sep. 30, 2024
Current Fiscal Year End Date	--06-30
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q1
Amendment Flag	false

UNAUDITED INTERIM CONDENSED CON

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)	Sep. 30, 2024	Jun. 30, 2024
CURRENT ASSETS
Cash and cash equivalents	$ 32,278,411	$ 44,473,270
Other financial assets	5,900,198	11,695,528
Trade receivables	195,792,999	207,320,974
Other receivables	22,929,011	18,298,672
Recoverable income tax	954,751	655,691
Inventories	117,660,839	125,929,768
Biological assets	1,566,954	294,134
Total current assets	377,083,163	408,668,037
NON-CURRENT ASSETS
Other financial assets	558,625	634,553
Other receivables	18,532,323	17,957,121
Recoverable income tax	13,078	10,889
Deferred tax assets	10,747,181	9,698,860
Investments in joint ventures and associates	39,978,233	39,786,353
Investment properties	560,783	560,783
Property, plant and equipment	74,558,496	74,573,278
Intangible assets	175,767,283	176,893,136
Goodwill	112,163,432	112,163,432
Right of use asset	17,293,228	11,601,752
Total non-current assets	450,172,662	443,880,157
Total assets	827,255,825	852,548,194
CURRENT LIABILITIES
Trade and other payables	149,917,569	168,732,469
Borrowings	121,178,374	136,747,198
Employee benefits and social security	8,341,000	7,340,958
Deferred revenue and advances from customers	5,699,285	3,923,140
Income tax payable	3,817,932	4,825,271
Consideration for acquisition	5,645,996	4,617,281
Lease liabilities	1,255,932	3,122,778
Total current liabilities	295,856,088	329,309,095
NON-CURRENT LIABILITIES
Borrowings	46,057,310	42,104,882
Deferred revenue and advances from customers	1,893,609	1,925,138
Joint ventures and associates	1,074,653	296,455
Deferred tax liabilities	34,690,332	34,995,791
Provisions	1,302,248	1,255,702
Consideration for acquisition	2,218,027	2,309,234
Secured notes	82,597,893	80,809,686
Lease liabilities	15,540,691	8,161,359
Total non-current liabilities	185,374,763	171,858,247
Total liabilities	481,230,851	501,167,342
EQUITY
Equity attributable to owners of the parent	309,479,653	315,041,257
Non-controlling interest	36,545,321	36,339,595
Total equity	346,024,974	351,380,852
Total equity and liabilities	$ 827,255,825	$ 852,548,194

UNAUDITED INTERIM CONDENSED C_2

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Revenues from contracts with customers	$ 92,621,078	$ 116,182,805
Initial recognition and changes in the fair value of biological assets at the point of harvest	666,175	410,913
Cost of sales	(55,796,045)	(71,615,781)
Changes in the net realizable value of agricultural products after harvest	563,145	(1,446,316)
Research and development expenses	(4,411,279)	(4,581,241)
Selling, general and administrative expenses	(30,164,126)	(33,932,848)
Share of profit or loss of joint ventures and associates	(586,318)	1,508,671
Other income or expenses, net	(524,023)	(1,231,635)
Operating profit	2,368,607	5,294,568
Financial cost	(7,161,848)	(7,661,857)
Other financial results	(2,671,221)	117,865
Loss before income tax	(7,464,462)	(2,249,424)
Income tax	1,266,409	(429,040)
Loss for the period	(6,198,053)	(2,678,464)
Profit (Loss) for the period attributable to:
Equity holders of the parent	(6,369,262)	(4,591,634)
Non-controlling interests	171,209	1,913,170
Loss for the period	$ (6,198,053)	$ (2,678,464)
Loss per share
Basic loss attributable to ordinary equity holders of the parent	$ (0.1013)	$ (0.0731)
Diluted loss attributable to ordinary equity holders of the parent	$ (0.1013)	$ (0.0731)
Loss for the period	$ (6,198,053)	$ (2,678,464)
Other comprehensive loss	(11,043)	(929,957)
Items that may be subsequently reclassified to loss	(11,043)	(929,957)
Foreign exchange differences on translation of foreign operations	(11,043)	(929,957)
Total comprehensive loss	(6,209,096)	(3,608,421)
Total comprehensive profit/ (loss) attributable to:
Equity holders of the parent	(6,414,822)	(5,364,330)
Non-controlling interests	205,726	1,755,909
Total comprehensive loss	$ (6,209,096)	$ (3,608,421)

UNAUDITED INTERIM CONDENSED C_3

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 interests	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, 2023	$ 298,594,088	$ 6,493	$ 327,028,559	$ (255,893)	$ (780,841)	$ 6,645,442	$ 9,285,261	$ (30,553,591)	$ (13,903,017)	$ 1,282,377	$ (160,702)	$ 31,902,019	$ 330,496,107
Share-based incentives	6,193,668					6,193,668							6,193,668
Purchase of own shares	(457,085)							(457,085)					(457,085)
(Loss) / profit for the period	(4,591,634)								(4,591,634)			1,913,170	(2,678,464)
Other comprehensive (loss) / income	(772,696)									(772,696)		(157,261)	(929,957)
Ending balance at Sep. 30, 2023	298,966,341	6,493	327,028,559	(255,893)	(780,841)	12,839,110	9,285,261	(31,010,676)	(18,494,651)	509,681	(160,702)	33,657,928	332,624,269
Beginning balance at Jun. 30, 2024	315,041,257	6,500	327,640,676	(255,893)	(780,841)	19,427,375	9,285,261	(31,287,979)	(9,627,329)	794,189	(160,702)	36,339,595	351,380,852
Share-based incentives	853,218		43,633			809,585							853,218
(Loss) / profit for the period	(6,369,262)								(6,369,262)			171,209	(6,198,053)
Other comprehensive (loss) / income	(45,560)									(45,560)		34,517	(11,043)
Ending balance at Sep. 30, 2024	$ 309,479,653	$ 6,500	$ 327,684,309	$ (255,893)	$ (780,841)	$ 20,236,960	$ 9,285,261	$ (31,287,979)	$ (15,996,591)	$ 748,629	$ (160,702)	$ 36,545,321	$ 346,024,974

UNAUDITED INTERIM CONDENSED C_4

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024
OPERATING ACTIVITIES
Loss for the period	$ (6,198,053)	$ (2,678,464)
Adjustments to reconcile profit to net cash flows
Income tax	(1,266,409)	429,040
Financial results	9,833,069	7,543,992
Depreciation of property, plant and equipment	1,524,370	1,243,403
Amortization of intangible assets	3,026,403	2,747,206
Depreciation of leased assets	760,728	837,199
Share-based incentive and stock options	809,585	6,193,668
Share of profit or loss of joint ventures and associates	586,318	(1,508,671)
Provisions for contingencies	297,159	27,109
Allowance for impairment of trade debtors	184,879	352,920
Allowance for obsolescence	614,618	505,285
Initial recognition and changes in the fair value of biological assets	(666,175)	(410,913)
Changes in the net realizable value of agricultural products after harvest	(563,145)	1,446,316
Gain on sale of equipment and intangible assets	(326,561)	(26,669)
Working capital adjustments
Trade receivables	11,318,922	(31,012,196)
Other receivables	(5,362,397)	3,722,853
Income and minimum presumed income taxes	(2,470,954)	7,113,764
Inventories and biological assets	7,438,097	(197,454)
Trade and other payables	(17,603,938)	7,499,929
Employee benefits and social security	1,000,042	412,458
Deferred revenue and advances from customers	1,744,616	8,040,809
Income taxes paid		(163,205)
Interest collected	435,469	2,293,676
Inflation effects on working capital adjustments	40,182	321,539
Net cash flows generated by operating activities	5,156,825	14,733,594
INVESTMENT ACTIVITIES
Proceeds from sale of property, plant and equipment	336,726	35,682
Proceeds from financial assets	5,813,446	(509,534)
Investment in financial assets	(2,738,959)	(2,215,965)
Purchase of property, plant and equipment	(1,278,332)	(3,985,249)
Capitalized development expenditures	(1,654,017)	(1,947,504)
Purchase of intangible assets	(207,101)	(64,486)
Net cash flows generated/ (used) by investing activities	271,763	(8,687,056)
FINANCING ACTIVITIES
Proceeds from borrowings	39,888,252	26,837,346
Repayment of borrowings and financed payments	(51,585,854)	(46,865,499)
Interest payments	(4,808,496)	(4,539,455)
Other financial payments	(1,102,617)	(781,199)
Purchase of own shares		(457,085)
Leased assets payments	(1,189,615)	(1,170,039)
Net cash flows used by financing activities	(18,798,330)	(26,975,931)
Net decrease in cash and cash equivalents	(13,369,742)	(20,929,393)
Inflation effects on cash and cash equivalents	(21)	(24,266)
Cash and cash equivalents as of beginning of the period	44,473,270	48,129,194	$ 48,129,194
Effect of exchange rate changes on cash and equivalents	1,174,904	1,198,389
Cash and cash equivalents as of the end of the period	$ 32,278,411	$ 28,373,924	$ 44,473,270

GENERAL INFORMATION

GENERAL INFORMATION	3 Months Ended
GENERAL INFORMATION	Sep. 30, 2024
GENERAL INFORMATION
GENERAL INFORMATION	1. GENERAL INFORMATION Bioceres Crop Solutions Corp. (NASDAQ:BIOX) is a leader in the development and commercialization of productivity solutions designed to regenerate agricultural ecosystems while making crops more resilient to climate change. 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 45 countries, primarily in South America, the United States and Europe. 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	3 Months Ended
ACCOUNTING STANDARDS AND BASIS OF PREPARATION	Sep. 30, 2024
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 three-month period ended September 30, 2024, 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 for the fiscal year ended June 30, 2024. Authorization for the issue of the consolidated financial statements These unaudited interim condensed consolidated financial statements of the Group as of September 30, 2024, June 30, 2024 and for the three-month periods ended September 30, 2024 and 2023 were authorized by the Board of Directors of Bioceres Crop Solutions Corp. on November 27, 2024. Basis of measurement The 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”). b) Presentation currency The 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, 2024.

NEW STANDARDS, AMENDMENTS AND I

NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB	3 Months Ended
	Sep. 30, 2024
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) - Amendments to IFRS 16 - Lease Liability in a Sale and Leaseback. - Amendments to IAS1 - Non-current liabilities with covenants. - Amendments to IAS 7- Statement of Cash Flows & to IFRS 7- Financial Instruments: Disclosures. - Amendment to IAS 7 and IFRS 7 - Supplier Financing. These new standards and amendments did not have any material impact on the Group. b) - Amendments to IAS 21- The Effects of Changes in Foreign Exchange Ratestitled Lack of Exchangeability. The amendments are effective for annual reporting periods beginning on or after 1 January 2025. - Amendment to IFRS 9 and IFRS 7 – Classification and measurement of financial instruments. The amendments are effective for annual periods beginning on or after January 1, 2026. - IFRS 19 - Subsidiaries without Public Accountability: Disclosures- The amendments are effective for annual periods beginning on or after July 1, 2027. The above amendments are not expected to have material impact on the Group. - IFRS 18 – Presentation and Disclosure in Financial Statements. This standard sets out requirements for the presentation and disclosure of information in general purpose financial statements to help ensure they provide relevant information that faithfully represents an entity’s assets, liabilities, equity, income and expenses. It is effective for annual periods beginning on or after January 1, 2027. The Group is analyzing the potential impact of this standard on our financial statements.

ACQUISITIONS AND OTHER SIGNIFIC

ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS	3 Months Ended
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS	Sep. 30, 2024
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS	4. ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS Natal Agro S.R.L. On June 10, 2024, we acquired a controlling interest in Natal Agro S.R.L (“Natal”), an Argentine company that breeds and develops corn varieties. The interest acquired is represented by a total of 116,225 shares of AR$ 10 nominal value each, representing 51% of equity and voting interest. The consideration for the acquisition was $0.22 million in cash and the commitment to carrying out, at our own expense, the regulatory activities for HB4 corn to obtain authorization for its commercialization in Argentina, and the regulatory activities for HB4 corn in Brazil, once the commercialization strategy of HB4 corn in Brazil has been defined by the Company. Fair value of the consideration of payment Cash payment 215,415 Regulatory activities 727,985 Total consideration 943,400 The consideration of payment was measured at fair value, which was calculated as the sum of cash paid and the acquisition‑date fair values of the regulatory services to be provided. The fair values measured were based on discounting future cash flow using market discount rates. The difference between fair value and nominal value of consideration will be recognized as finance cost over the period the consideration will be paid. Assets acquired, liabilities assumed, and non-controlling interest recognized Cash and cash equivalents 252,923 Other financial assets 73,950 Trade receivables 596,463 Other receivables 288,861 Income and minimum presumed recoverable income taxes 19,998 Inventories 4,031,412 Property, plant and equipment 816,576 Intangible assets 2,217,985 Right of use asset 168,988 Trade and other payables (2,302,332) Borrowings (743,279) Employee benefits and social security (23,346) Deferred revenue and advances from customers (2,515) Provisions (355,898) Lease liabilities (168,988) Deferred tax liabilities (996,824) Total net assets identified 3,873,974 Non-controlling interest (1,898,247) Gain from a bargain purchase (1,032,327) Total consideration 943,400 The business combination was executed in a context of financial setbacks faced by the acquired company. To address these, in addition to the initial cash payment, Bioceres has committed to providing a working capital loan of up to $3 million to help alleviate the financial strain. Bioceres will also provide regulatory services related to its proprietary technologies, which will enable strategic business development for Natal and create a new product pipeline leveraging Bioceres’ technology. Specifically, Bioceres has agreed to grant Natal an exclusive license for certain technologies to be applied to corn, with Natal committing to pay 15% of the revenues generated from this technology. Since the issuance of the annual financial statements for the period ending June 30, 2024, we have revisited the fair value of the services we committed to providing in exchange for payment and have made progress in identifying and valuing specific intangible assets. As required by the standards, measurement period adjustments are incorporated into the business combination accounting. The effect of the adjustment corresponds to the identification of an intangible asset for an amount of $0.8 million (net of deferred income tax liability and non controlling interest of $0.5 million and $0.8, respectively) and a change in the fair value of the consideration by $ 0.4 million, generating a bargain purchase gain of $1 million as opposed to the $0.2 million goodwill recognized as of June 30, 2024. Comparative prior period information in the financial statements has been updated to reflect these adjustments, as if the business combination had been fully accounted for on the acquisition date. Non-controlling interest was measured at the present ownership instruments’ proportionate share in the recognized amounts of the acquiree’s identifiable net assets.

INFORMATION ABOUT COMPONENTS OF

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION	3 Months Ended
	Sep. 30, 2024
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION	5. INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION 5.1. Cash and cash equivalents 09/30/2024 06/30/2024 Cash at bank and on hand 32,278,411 44,473,270 32,278,411 44,473,270 5.2. Other financial assets 09/30/2024 06/30/2024 Current US Treasury bills — 1,993,668 Mutual funds 2,923,567 6,658,805 Shares of Moolec Science S.A. 1,222,909 1,530,375 Other investments 1,753,722 1,512,680 5,900,198 11,695,528 09/30/2024 06/30/2024 Non-current Shares of Bioceres Group PLC. 444,473 444,473 Other investments 114,152 190,080 558,625 634,553 5.3. Trade receivables 09/30/2024 06/30/2024 Current Trade debtors 199,027,684 205,057,590 Allowance for impairment of trade debtors (7,222,011) (7,050,280) Shareholders and other related parties (Note 15) 135,713 141,224 Allowance for credit notes to be issued — (2,905,624) Trade debtors - Joint ventures and associates (Note 15) 221,852 782,142 Deferred checks 3,629,761 11,295,922 195,792,999 207,320,974 The book value is reasonably approximate to the fair value given its short-term nature. 5.4. Other receivables 09/30/2024 06/30/2024 Current Taxes 7,047,816 5,019,659 Shareholders and other related parties (Note 15) 37,920 — Other receivables - Joint ventures and associates (Note 15) 214,770 207,449 Prepayments to suppliers 12,236,083 10,242,075 Prepaid expenses and other receivables 1,756,754 1,594,152 Miscellaneous 1,635,668 1,235,337 22,929,011 18,298,672 09/30/2024 06/30/2024 Non-current Taxes 702,411 752,045 Other receivables - Joint ventures and associates (Note 15) 16,211,113 15,495,543 Reimbursements over exports 1,373,987 1,461,038 Loans receivables 230,000 230,000 Miscellaneous 14,812 18,495 18,532,323 17,957,121 In September 2024, we entered into a note purchase agreement (the “Note Purchase Agreement”) and a HB4 soy supply agreement (the “HB4 Soy Supply Agreement”) with one of our associates, Moolec Science SA (“Moolec”). In June 2024, under the terms of the HB4 Soy Supply Agreement, we supplied to Moolec an amount of HB4 soy equivalent to US$6.6 million. In exchange, Moolec Science issued convertible notes to us in an aggregate principal amount of US$6.6 million (the “Moolec Convertible Notes”). The Moolec Convertible Notes will mature 36 months after and include a “payment-in-kind” feature. If the trading price of Moolec’s ordinary shares exceeds the strike price of US$6.00 per ordinary share for 10 trading days, we have the option to exercise the early conversion option pursuant to which the principal amount outstanding under the Moolec Convertible Notes may be converted into ordinary shares of Moolec at the strike price. At maturity, Moolec has the option to convert the principal amount outstanding under the Moolec Convertible Notes into ordinary shares. In connection with our early conversion option and Moolec’s optional conversion at maturity, Moolec may deliver ordinary shares, cash, or a combination of cash and ordinary shares. 5.5. Inventories 09/30/2024 06/30/2024 Seeds 5,692,905 5,967,231 Resale products 43,308,459 53,788,333 Manufactured products 27,404,503 26,081,250 Goods in transit 12,262,848 5,618,540 Supplies 24,816,919 22,546,093 Agricultural products 8,210,223 15,015,884 Allowance for obsolescence (4,035,018) (3,087,563) 117,660,839 125,929,768 Net of agricultural products 109,450,616 110,913,884 5.6. Property, plant and equipment Property, plant and equipment as of September 30, 2024 and 2023 included the following: Net Net carrying Foreign carrying amount Depreciation currency amount Class 06/30/2024 Additions Transfers Disposals of the period translation 09/30/2024 Office equipment 410,338 3,231 — — (20,366) 4,188 397,391 Vehicles 2,200,349 — — (9,892) (257,352) — 1,933,105 Equipment and computer software 507,469 10,480 — — (61,339) 7,522 464,132 Fixtures and fittings 2,786,470 — — (129) (202,788) 1,113 2,584,666 Machinery and equipment 16,710,328 165,281 39,488 (144) (727,024) 89,732 16,277,661 Land and buildings 39,677,902 — — — (255,501) 61,612 39,484,013 Buildings in progress 12,280,422 1,168,008 (39,488) — — 8,586 13,417,528 Total 74,573,278 1,347,000 — (10,165) (1,524,370) 172,753 74,558,496 Net Net carrying Foreign carrying amount Depreciation currency amount Class 06/30/2023 Additions Disposals of the period translation 09/30/2023 Office equipment 263,892 34,918 — (17,004) (901) 280,905 Vehicles 2,032,853 28,680 (9,013) (188,532) (1,446) 1,862,542 Equipment and computer software 174,399 30,188 — (35,963) (883) 167,741 Fixtures and fittings 2,862,949 — — (184,877) (1,211) 2,676,861 Machinery and equipment 14,463,756 176,837 — (595,729) (74,271) 13,970,593 Land and buildings 36,144,792 — — (221,298) (283,418) 35,640,076 Buildings in progress 11,911,194 3,678,037 — — (257,240) 15,331,991 Total 67,853,835 3,948,660 (9,013) (1,243,403) (619,370) 69,930,709 The depreciation charge is included in Notes 6.3 and 6.4. The Group has no commitments to purchase property, plant and equipment items. 5.7. Intangible assets Intangible assets as of September 30, 2024 and 2023 included the following: Net carrying Foreign Net carrying amount Amortization currency amount Class 06/30/2024 Additions Transfers of the period translation 09/30/2024 Seed and integrated products HB4 technology and breeding program 35,574,371 169,819 — (522,087) — 35,222,103 Integrated seed products 2,681,826 — — (48,542) 36,564 2,669,848 Crop nutrition Microbiological products 41,187,249 — — (923,691) 1,670 40,265,228 Microbiological products in progress 10,452,861 1,484,198 — — 1,118 11,938,177 Other intangible assets Trademarks and patents 47,906,064 111,285 — (1,019,600) — 46,997,749 Trademarks and patents with indefinite useful lives 10,045,294 — — — — 10,045,294 Software 1,827,983 — 137,598 (169,867) 80 1,795,794 Software in progress 580,728 95,816 (137,598) — — 538,946 Customer loyalty 21,636,760 — (342,616) — 21,294,144 RG/RS/OX Wheat in progress 5,000,000 — — — 5,000,000 Total 176,893,136 1,861,118 — (3,026,403) 39,432 175,767,283 Net Net carrying Foreign carrying amount Amortization currency amount Class 06/30/2023 Additions Transfers of the period translation 09/30/2023 Seed and integrated products HB4 technology and breeding program 31,679,681 224,230 — (427,548) — 31,476,363 Integrated seed products 2,841,008 — — (47,229) (7,217) 2,786,562 Crop nutrition Microbiological products 37,295,460 — 675 (719,717) (6,119) 36,570,299 Microbiological products in progress 12,213,341 1,723,274 (675) — — 13,935,940 Other intangible assets Trademarks and patents 51,933,444 62,543 — (1,092,881) — 50,903,106 Trademarks and patents with indefinite useful lives 7,827,309 — — — — 7,827,309 Software 1,638,519 1,943 — (379,398) (868) 1,260,196 Software in progress 349,171 — — — — 349,171 Customer loyalty 23,006,023 — — (80,433) — 22,925,590 RG/RS/OX Wheat in progress 5,000,000 — — — — 5,000,000 Total 173,783,956 2,011,990 — (2,747,206) (14,204) 173,034,536 5.8. Trade and other payables 09/30/2024 06/30/2024 Trade creditors 99,834,402 108,307,192 Shareholders and other related parties (Note 15) 8,870 37,985 Trade creditors - Parent company (Note 15) 613,876 729,171 Trade creditors - Joint ventures and associates (Note 15) 44,382,811 52,888,732 Taxes 4,918,143 5,647,550 Miscellaneous 159,467 1,121,839 149,917,569 168,732,469 5.9. Borrowings 09/30/2024 06/30/2024 Current Bank borrowings 82,397,520 91,816,134 Corporate bonds 35,851,589 42,035,925 Trust debt securities 2,929,265 2,895,139 121,178,374 136,747,198 Non-current Bank borrowings 22,253,443 15,316,612 Corporate bonds 23,803,867 25,071,823 Trust debt securities — 1,716,447 46,057,310 42,104,882 The carrying value of some borrowings as of September 30, 2024 are measured at amortized cost differ from their fair value. The following fair values measured are based on discounted cash flows (Level 3) due to the use of unobservable inputs, including own credit risk. 09/30/2024 06/30/2024 Amortized cost Fair value Amortized cost Fair value Current Bank borrowings 82,397,520 82,580,491 91,816,134 89,874,010 Corporate Bonds 35,851,589 35,360,066 42,035,925 41,492,963 Non-current Bank borrowings 22,253,443 20,451,588 15,316,612 14,850,783 Corporate Bonds 23,803,867 22,651,488 25,071,823 23,845,583 5.10. Employee benefits and social security 09/30/2024 06/30/2024 Salaries, accrued incentives, vacations and social security 8,106,784 7,192,492 Key management personnel (Note 15) 234,216 148,466 8,341,000 7,340,958 5.11. Deferred revenue and advances from customers 09/30/2024 06/30/2024 Current Advances from customers 5,561,205 3,335,740 Deferred revenue 138,080 587,400 5,699,285 3,923,140 Non-current Advances from customers 41,237 52,511 Deferred revenue 1,852,372 1,872,627 1,893,609 1,925,138

INFORMATION ABOUT COMPONENTS _2

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME	3 Months Ended
	Sep. 30, 2024
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME	6. INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME 6.1. Revenue from contracts with customers 09/30/2024 09/30/2023 Sale of goods and services 91,927,292 115,628,792 Royalties 693,786 554,013 92,621,078 116,182,805 Transactions of sales of goods and services with joint ventures and with shareholders and other related parties are reported in Note 15. 6.2. Cost of sales Item 09/30/2024 09/30/2023 Inventories as of the beginning of the period 110,913,884 111,990,145 Purchases of the period 47,643,458 71,694,655 Production costs 6,503,891 7,123,255 Foreign currency translation 185,428 (226,797) Subtotal 165,246,661 190,581,258 Inventories as of the end of the period () (109,450,616) (118,965,477) Cost of sales 55,796,045 71,615,781 () 6.3. R&D classified by nature Research and Research and development development expenses expenses Item 09/30/2024 09/30/2023 Amortization of intangible assets 1,362,301 1,164,940 Depreciation of property, plant and equipment 198,198 157,808 Freight and haulage 2,221 3,917 Employee benefits and social securities 1,533,533 1,307,126 Maintenance 102,527 206,778 Energy and fuel 2,434 3,628 Supplies and materials 639,560 847,382 Mobility and travel 46,429 13,771 Share-based incentives 35,141 188,250 Publicity and advertising 2,131 — Professional fees and outsourced services 100,959 491,787 Professional fees related parties 16,373 — Office supplies 147,481 170,375 Information technology expenses 19,692 4,375 Insurance 12,772 21,049 Depreciation of leased assets 16,336 — Miscellaneous 173,191 55 Total 4,411,279 4,581,241 09/30/2024 09/30/2023 R&D capitalized (Note 5.7) 1,654,017 1,947,504 R&D profit and loss 4,411,279 4,581,241 Total 6,065,296 6,528,745 6.4. Expenses classified by nature and function Selling, general and Production administrative Total Item costs expenses 09/30/2024 Amortization of intangible assets 100,139 1,563,963 1,664,102 Analysis and storage — 2,914 2,914 Commissions and royalties — 811,802 811,802 Import and export expenses 49,057 420,520 469,577 Depreciation of property, plant and equipment 708,432 617,740 1,326,172 Depreciation of leased assets 163,503 580,889 744,392 Impairment of receivables — 184,879 184,879 Freight and haulage 707,583 2,523,323 3,230,906 Employee benefits and social securities 2,468,217 10,040,415 12,508,632 Maintenance 514,044 796,348 1,310,392 Energy and fuel 229,327 23,523 252,850 Supplies and materials 199,331 872,326 1,071,657 Mobility and travel 31,928 1,170,011 1,201,939 Publicity and advertising — 1,381,283 1,381,283 Contingencies — 297,159 297,159 Share-based incentives 76,813 659,327 736,140 Professional fees and outsourced services 525,950 1,813,064 2,339,014 Professional fees related parties — 44,638 44,638 Office supplies and registrations fees 44,297 347,914 392,211 Insurance 59,825 677,363 737,188 Information technology expenses 11,572 792,095 803,667 Obsolescence 550,468 64,150 614,618 Taxes 47,130 4,478,319 4,525,449 Miscellaneous 16,275 161 16,436 Total 6,503,891 30,164,126 36,668,017 Selling, general and Production administrative Total Item costs expenses 09/30/2023 Amortization of intangible assets 30,478 1,551,788 1,582,266 Analysis and storage 570 153,473 154,043 Commissions and royalties 134,592 794,058 928,650 Import and export expenses 67,228 120,345 187,573 Depreciation of property, plant and equipment 643,006 442,589 1,085,595 Depreciation of leased assets 339,378 497,821 837,199 Impairment of receivables — 352,920 352,920 Freight and haulage 643,877 2,989,094 3,632,971 Employee benefits and social securities 2,806,939 10,238,931 13,045,870 Maintenance 422,757 568,155 990,912 Energy and fuel 163,122 16,397 179,519 Supplies and materials 260,043 831,454 1,091,497 Mobility and travel 33,407 1,348,563 1,381,970 Publicity and advertising — 1,161,498 1,161,498 Contingencies — 27,109 27,109 Share-based incentives 275,432 5,729,986 6,005,418 Professional fees and outsourced services 509,450 1,575,982 2,085,432 Office supplies and registrations fees 149,888 370,770 520,658 Insurance 27,024 473,850 500,874 Information technology expenses 18,361 743,163 761,524 Obsolescence 505,285 — 505,285 Taxes 70,819 3,766,419 3,837,238 Miscellaneous 21,599 178,483 200,082 Total 7,123,255 33,932,848 41,056,103 6.5. Other income or expenses, net 09/30/2024 09/30/2023 Net result from commercialization of agricultural products (828,366) (1,316,393) Expenses recovery 171,487 87,053 Others 132,856 (2,295) (524,023) (1,231,635) 6.6. Finance results 09/30/2024 09/30/2023 Financial costs Interest expenses with the Parent (Note 15) — (97,063) Interest expenses (6,059,231) (6,935,241) Financial commissions (1,102,617) (629,553) (7,161,848) (7,661,857) Other financial results Exchange differences generated by assets (2,686,292) (9,685,066) Exchange differences generated by liabilities 894,756 10,335,537 Changes in fair value of financial assets or liabilities and other financial results (872,416) (151,646) Net gain of inflation effect on monetary items (7,269) (380,960) (2,671,221) 117,865

TAXATION

TAXATION	3 Months Ended
TAXATION	Sep. 30, 2024
TAXATION
TAXATION	7. TAXATION Taxes on income in the interim periods are accrued using the tax rate that would be applicable to expected total annual earnings. 09/30/2024 09/30/2023 Current tax expense (1,162,366) (6,457,134) Deferred tax 2,428,775 6,028,094 Total 1,266,409 (429,040) 09/30/2024 09/30/2023 Beginning of the period deferred tax (25,296,930) (28,472,383) Charge for the period 2,428,775 6,028,094 Conversion difference (1,074,996) (3,718,889) Total net deferred tax (23,943,151) (26,163,178) 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: 09/30/2024 09/30/2023 Earning before income tax-rate (7,464,462) (2,249,424) Income tax expense by applying tax rate in force in the respective countries 2,042,411 (1,721,853) Share of profit or loss of subsidiaries, joint ventures and associates (96,264) 530,177 Stock options charge (68,931) (1,226,796) Non-deductible expenses (544,001) (383,074) Tax inflation adjustment 792,693 4,826,023 Result of inflation effect on monetary items and other finance results (859,499) (2,352,623) Others — (100,894) Income tax expenses 1,266,409 (429,040) The income tax expense was calculated by applying the tax rate in force in the respective countries, as follows. Weight average Earning before applicable tax Income tax as of Tax jurisdiction income tax-rate rate September 30, 2024 Low or null taxation jurisdictions 1,213,563 0.0 % — Profit-making entities 2,480,831 32.2 % (798,649) Loss-making entities (11,158,856) 25.5 % 2,841,060 (7,464,462) 2,042,411 Weight average Earning before applicable tax Income tax as of income tax-rate rate September 30, 2023 Low or null taxation jurisdictions (3,923,672) 0.0 % — Profit-making entities 12,644,998 34.2 % (4,328,658) Loss-making entities (10,970,750) 23.8 % 2,606,805 (2,249,424) (1,721,853)

EARNING PER SHARE

EARNING PER SHARE	3 Months Ended
EARNING PER SHARE	Sep. 30, 2024
EARNING PER SHARE
EARNING PER SHARE	8. EARNING PER SHARE The numerators and denominators used in the calculation of basic EPS and diluted EPS are presented below: Three-month period ended 09/30/2024 09/30/2023 Numerator Loss for the period (basic EPS) (6,369,262) (4,591,634) Loss for the period (diluted EPS) (6,369,262) (4,591,634) Denominator Weighted average number of shares (basic EPS) 62,851,063 62,846,690 Weighted average number of shares (diluted EPS) 62,851,063 62,846,690 Basic loss attributable to ordinary equity holders of the parent (0.1013) (0.0731) Diluted loss attributable to ordinary equity holders of the parent (0.1013) (0.0731) For the three-month periods ended September 30, 2024 and 2023, diluted EPS was the same as basic EPS, as the effect of potential ordinary shares would be antidilutive.

EQUITY INFORMATION

EQUITY INFORMATION	3 Months Ended
EQUITY INFORMATION	Sep. 30, 2024
EQUITY INFORMATION
EQUITY INFORMATION	9. EQUITY INFORMATION Capital issued As of September 30, 2024, we had (i) 100,000,000 ordinary shares ($0.0001 par value) authorized, (ii) 62,852,712 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	3 Months Ended
CASH FLOW INFORMATION	Sep. 30, 2024
CASH FLOW INFORMATION
CASH FLOW INFORMATION	10. CASH FLOW INFORMATION Significant non-cash transactions related to investing and financing activities are as follows: 09/30/2024 09/30/2023 Investment activities Investment in-kind in other related parties (Note 15) 666,068 — Capitalization of interest on buildings in progress 68,668 36,589 734,736 36,589

JOINT VENTURES AND ASSOCIATES

JOINT VENTURES AND ASSOCIATES	3 Months Ended
JOINT VENTURES AND ASSOCIATES	Sep. 30, 2024
JOINT VENTURES AND ASSOCIATES
JOINT VENTURES AND ASSOCIATES	11. JOINT VENTURES AND ASSOCIATES 09/30/2024 06/30/2024 Assets Synertech Industrias S.A. 39,941,731 39,749,851 Alfalfa Technologies S.R.L. 36,502 36,502 39,978,233 39,786,353 09/30/2024 06/30/2024 Liabilities Trigall Genetics S.A. 1,074,653 296,455 1,074,653 296,455 Changes in joint ventures investments and affiliates: 09/30/2024 09/30/2023 As of the beginning of the period 39,489,898 38,673,987 Share of profit or loss (586,318) 1,508,671 As of the end of the period 38,903,580 40,182,658 Share of profit or loss of joint ventures and affiliates: 09/30/2024 09/30/2023 Trigall Genetics S.A. (778,198) (15,303) Synertech Industrias S.A. 191,880 1,523,974 (586,318) 1,508,671

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
SEGMENT INFORMATION	Sep. 30, 2024
SEGMENT INFORMATION
SEGMENT INFORMATION	12. SEGMENT INFORMATION The tables present information with respect to the Group´s reporting segments: Seed and integrated Crop Crop Period ended September 30, 2024 products protection nutrition Consolidated Revenues from contracts with customers Sale of goods and services 18,501,927 47,739,696 25,685,669 91,927,292 Royalties 693,786 — — 693,786 Right of use licenses — — — — Others Initial recognition and changes in the fair value of biological assets at the point of harvest 666,175 — — 666,175 Total 19,861,888 47,739,696 25,685,669 93,287,253 Cost of sales (12,802,027) (29,025,677) (13,968,341) (55,796,045) Gross profit per segment 7,059,861 18,714,019 11,717,328 37,491,208 % Gross margin 36 % 39 % 46 % 40 % Seed and integrated Crop Crop Period ended September 30, 2023 products protection nutrition Consolidated Revenues from contracts with customers Sale of goods and services 21,677,053 55,754,360 38,197,379 115,628,792 Royalties 554,013 — — 554,013 Right of use licenses — — — — Others Initial recognition and changes in the fair value of biological assets at the point of harvest 87,844 172,118 150,951 410,913 Total 22,318,910 55,926,478 38,348,330 116,593,718 Cost of sales (14,110,381) (36,183,792) (21,321,608) (71,615,781) Gross profit per segment 8,208,529 19,742,686 17,026,722 44,977,937 % Gross margin 37 % 35 % 44 % 39 %

FINANCIAL INSTRUMENTS - RISK MA

FINANCIAL INSTRUMENTS - RISK MANAGEMENT	3 Months Ended
FINANCIAL INSTRUMENTS - RISK MANAGEMENT	Sep. 30, 2024
FINANCIAL INSTRUMENTS - RISK MANAGEMENT
FINANCIAL INSTRUMENTS - RISK MANAGEMENT	13. FINANCIAL INSTRUMENTS – RISK MANAGEMENT Financial instruments by category The following tables show additional information required under IFRS 7 on the financial assets and liabilities recorded as of September 30, 2024, and June 30, 2024. Financial assets by category Mandatorily measured at fair Amortized cost value through profit or loss Financial asset 09/30/2024 06/30/2024 09/30/2024 06/30/2024 Cash and cash equivalents 32,278,411 44,473,270 — — Other financial assets 558,625 634,553 5,900,198 11,695,528 Trade receivables 195,792,999 207,320,974 — — Other receivables () 13,118,270 18,647,862 6,600,000 — Total 241,748,305 271,076,659 12,500,198 11,695,528 () Advances expenses and tax balances are not included. Financial liabilities by category Mandatorily measured at fair Amortized cost value through profit or loss Financial liability 09/30/2024 06/30/2024 09/30/2024 06/30/2024 Trade and other payables 144,657,548 156,742,677 5,260,021 11,989,792 Borrowings 167,235,684 178,852,080 — — Secured notes 82,597,893 80,809,686 — — Lease liability 16,796,623 11,284,137 — — Consideration for acquisition 5,992,865 4,202,401 1,871,158 2,724,114 Total 417,280,613 431,890,981 7,131,179 14,713,906 Financial instruments measured at fair value Measurement at fair value at 09/30/2024 Level 1 Level 2 Level 3 Financial assets at fair value Mutual funds 2,923,567 — — Moolec Science S.A. shares 1,222,909 — — Other investments 1,753,722 — — Other receivables - Joint ventures and associates — 6,600,000 — Financial liability at fair value Trade and other payables — 5,260,021 — Consideration for acquisition 1,871,158 — — Measurement at fair value at 06/30/2024 Level 1 Level 2 Level 3 Financial assets at fair value Mutual funds 6,658,805 — — US Treasury bills 1,993,668 — — Moolec Science S.A. shares 1,530,375 — — Other investments 1,512,680 — — Financial liability at fair value Trade and other payables — 11,989,792 — Consideration for acquisition 2,724,114 — — Estimation of fair value The fair value of marketable securities, mutual funds and US Treasury Bills is calculated using the market approach using quoted prices in active markets for identical assets. The quoted marked price used for financial assets held by the Group is the current bid price. These instruments are included in level 1. The Group’s financial liabilities, which were not traded in an active market, were determined using valuation techniques that maximize the use of available market information, and thus rely as little as possible on specific estimates of the entity 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 5.9). 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 September 30, 2024: Net foreign currency position 09/30/2024 Amount expressed in US$ (681,190) Considering only this net currency exposure as of September 30, 2024 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 September 30, 2024 would have resulted in a net pre-tax loss or gain of approximately $0.7 million.

LEASES

LEASES	3 Months Ended
LEASES	Sep. 30, 2024
LEASES
LEASES	14. LEASES Right-of-use leased asset 09/30/2024 06/30/2024 Book value at the beginning of the period 20,979,597 21,163,192 Additions of the period 6,228,153 2,585,223 Additions from business combination — 168,988 Disposals (67,403) (1,284,975) Exchange differences 238,307 (1,652,831) Book value at the end of the period 27,378,654 20,979,597 Depreciation 09/30/2024 06/30/2024 Book value at the beginning of the period 9,377,845 7,226,617 Depreciation of the period 760,728 3,418,956 Disposals (67,403) (1,092,167) Exchange differences 14,256 (175,561) Accumulated depreciation at the end of the period 10,085,426 9,377,845 Total 17,293,228 11,601,752 Lease liability 09/30/2024 06/30/2024 Book value at the beginning of the period 11,284,137 13,889,223 Additions of the period 6,228,153 2,585,223 Additions from business combination — 168,988 Interest expenses, exchange differences and inflation effects 473,948 (480,189) Payments of the period (1,189,615) (4,879,108) Total 16,796,623 11,284,137 Lease Liabilities 09/30/2024 06/30/2024 Non-current 15,540,691 8,161,359 Current 1,255,932 3,122,778 Total 16,796,623 11,284,137 The recognized right-of-use assets relate to the following types of assets: 09/30/2024 06/30/2024 Machinery and equipment 3,655,741 3,655,741 Vehicles 1,230,231 1,272,071 Equipment and computer software 1,232,694 1,130,541 Land and buildings 21,259,988 14,921,244 27,378,654 20,979,597 The incremental borrowing rate used was 3.12 % in US$ and 12.21% in reais.

SHAREHOLDERS AND OTHER RELATED

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS	3 Months Ended
	Sep. 30, 2024
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS	15. SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS During the period ended September 30, 2024, and 2023, the transactions between the Group and related parties, and the related balances owed by and to them, are as follows: Value of transactions for the period ended Party Transaction type 09/30/2024 09/30/2023 Joint ventures and associates Sales and services 1,970,746 6,801,117 Joint ventures and associates Purchases of goods and services (5,533,795) (20,691,171) Key management personnel Salaries, social security benefits and other benefits (1,091,546) (6,702,803) Key management personnel Sales and services 6,048 — Key management personnel Purchases of goods and services 157,213 — Shareholders and other related parties Sales of goods and services 3,628,119 1,590,568 Shareholders and other related parties Purchases of goods and services (1,854,249) (196,051) Shareholders and other related parties In-kind contributions 666,068 — Shareholders and other related parties Interest expenses — (23,000) Parent company and related parties to Parent (Note 6.6) Interest expenses — (97,063) Total (2,051,396) (19,318,403) Amounts receivable from related parties Party Transaction type 09/30/2024 06/30/2024 Shareholders and other related parties Trade debtors 135,713 141,224 Shareholders and other related parties Other receivables 37,920 — Joint ventures and associates Trade debtors 221,852 782,142 Joint ventures and associates Other receivables 16,425,883 15,702,992 Total 16,821,368 16,626,358 Amounts payable to related parties Party Transaction type 09/30/2024 06/30/2024 Parent company and related parties to Parent Trade creditors (613,876) (729,171) Key management personnel Salaries, social security benefits and other benefits (234,216) (148,466) Shareholders and other related parties Trade and other payables (8,870) (37,985) Joint ventures and associates Trade creditors (44,382,811) (52,888,732) Total (45,239,773) (53,804,354)

KEY MANAGEMENT PERSONNEL COMPEN

KEY MANAGEMENT PERSONNEL COMPENSATION	3 Months Ended
KEY MANAGEMENT PERSONNEL COMPENSATION	Sep. 30, 2024
KEY MANAGEMENT PERSONNEL COMPENSATION
KEY MANAGEMENT PERSONNEL COMPENSATION	16. KEY MANAGEMENT PERSONNEL COMPENSATION The compensation of directors and other members of key management personnel, including social contributions and other benefits, were as follows for the period ended September 30, 2024, and 2023. 09/30/2024 09/30/2023 Salaries, social security and other benefits 611,096 509,135 Share-based incentives 480,450 6,193,668 Total 1,091,546 6,702,803

CONTINGENCIES, COMMITMENTS AND

CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS	3 Months Ended
	Sep. 30, 2024
CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS
CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS	17. 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, 2024.

EVENTS OCCURRING AFTER THE REPO

EVENTS OCCURRING AFTER THE REPORTING PERIOD	3 Months Ended
EVENTS OCCURRING AFTER THE REPORTING PERIOD	Sep. 30, 2024
EVENTS OCCURRING AFTER THE REPORTING PERIOD
EVENTS OCCURRING AFTER THE REPORTING PERIOD	18. EVENTS OCCURRING AFTER THE REPORTING PERIOD On November 25, 2024, our subsidiary, Rizobacter Argentina S.A., announced the issuance of Series X corporate bonds in the Argentine market, detailed as follows: Class A: $2.4 million 7.0% p.a. bonds due November 2026 Class B: $23.5 million 8.0% p.a. bonds due November 2027 The settlement date for both classes is November 28, 2024. Subsequent to September 30, 2024, there have been no other situations or circumstances that may require significant adjustments or further disclosure in these consolidated financial statements that were not mentioned above.

ACCOUNTING STANDARDS AND BASI_2

ACCOUNTING STANDARDS AND BASIS OF PRESENTATION (Policies)	3 Months Ended
ACCOUNTING STANDARDS AND BASIS OF PRESENTATION (Policies)	Sep. 30, 2024
ACCOUNTING STANDARDS AND BASIS OF PREPARATION
Basis of measurement	Basis of measurement The 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”).
Presentation currency	b) Presentation currency The 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, 2024.

ACQUISITIONS AND OTHER SIGNIF_2

ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS (Tables)	3 Months Ended
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS (Tables)	Sep. 30, 2024
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS
Schedule of consideration of payment	Cash payment 215,415 Regulatory activities 727,985 Total consideration 943,400
Schedule of assets acquired and liabilities assumed	Cash and cash equivalents 252,923 Other financial assets 73,950 Trade receivables 596,463 Other receivables 288,861 Income and minimum presumed recoverable income taxes 19,998 Inventories 4,031,412 Property, plant and equipment 816,576 Intangible assets 2,217,985 Right of use asset 168,988 Trade and other payables (2,302,332) Borrowings (743,279) Employee benefits and social security (23,346) Deferred revenue and advances from customers (2,515) Provisions (355,898) Lease liabilities (168,988) Deferred tax liabilities (996,824) Total net assets identified 3,873,974 Non-controlling interest (1,898,247) Gain from a bargain purchase (1,032,327) Total consideration 943,400

INFORMATION ABOUT COMPONENTS _3

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Tables)	3 Months Ended
	Sep. 30, 2024
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Schedule of cash and cash equivalents	09/30/2024 06/30/2024 Cash at bank and on hand 32,278,411 44,473,270 32,278,411 44,473,270
Schedule of other financial assets	09/30/2024 06/30/2024 Current US Treasury bills — 1,993,668 Mutual funds 2,923,567 6,658,805 Shares of Moolec Science S.A. 1,222,909 1,530,375 Other investments 1,753,722 1,512,680 5,900,198 11,695,528 09/30/2024 06/30/2024 Non-current Shares of Bioceres Group PLC. 444,473 444,473 Other investments 114,152 190,080 558,625 634,553
Schedule of trade receivables	09/30/2024 06/30/2024 Current Trade debtors 199,027,684 205,057,590 Allowance for impairment of trade debtors (7,222,011) (7,050,280) Shareholders and other related parties (Note 15) 135,713 141,224 Allowance for credit notes to be issued — (2,905,624) Trade debtors - Joint ventures and associates (Note 15) 221,852 782,142 Deferred checks 3,629,761 11,295,922 195,792,999 207,320,974
Schedule of other receivables	09/30/2024 06/30/2024 Current Taxes 7,047,816 5,019,659 Shareholders and other related parties (Note 15) 37,920 — Other receivables - Joint ventures and associates (Note 15) 214,770 207,449 Prepayments to suppliers 12,236,083 10,242,075 Prepaid expenses and other receivables 1,756,754 1,594,152 Miscellaneous 1,635,668 1,235,337 22,929,011 18,298,672 09/30/2024 06/30/2024 Non-current Taxes 702,411 752,045 Other receivables - Joint ventures and associates (Note 15) 16,211,113 15,495,543 Reimbursements over exports 1,373,987 1,461,038 Loans receivables 230,000 230,000 Miscellaneous 14,812 18,495 18,532,323 17,957,121
Schedule of inventories	09/30/2024 06/30/2024 Seeds 5,692,905 5,967,231 Resale products 43,308,459 53,788,333 Manufactured products 27,404,503 26,081,250 Goods in transit 12,262,848 5,618,540 Supplies 24,816,919 22,546,093 Agricultural products 8,210,223 15,015,884 Allowance for obsolescence (4,035,018) (3,087,563) 117,660,839 125,929,768 Net of agricultural products 109,450,616 110,913,884
Schedule of property, plant and equipment accumulated depreciation	Net Net carrying Foreign carrying amount Depreciation currency amount Class 06/30/2024 Additions Transfers Disposals of the period translation 09/30/2024 Office equipment 410,338 3,231 — — (20,366) 4,188 397,391 Vehicles 2,200,349 — — (9,892) (257,352) — 1,933,105 Equipment and computer software 507,469 10,480 — — (61,339) 7,522 464,132 Fixtures and fittings 2,786,470 — — (129) (202,788) 1,113 2,584,666 Machinery and equipment 16,710,328 165,281 39,488 (144) (727,024) 89,732 16,277,661 Land and buildings 39,677,902 — — — (255,501) 61,612 39,484,013 Buildings in progress 12,280,422 1,168,008 (39,488) — — 8,586 13,417,528 Total 74,573,278 1,347,000 — (10,165) (1,524,370) 172,753 74,558,496 Net Net carrying Foreign carrying amount Depreciation currency amount Class 06/30/2023 Additions Disposals of the period translation 09/30/2023 Office equipment 263,892 34,918 — (17,004) (901) 280,905 Vehicles 2,032,853 28,680 (9,013) (188,532) (1,446) 1,862,542 Equipment and computer software 174,399 30,188 — (35,963) (883) 167,741 Fixtures and fittings 2,862,949 — — (184,877) (1,211) 2,676,861 Machinery and equipment 14,463,756 176,837 — (595,729) (74,271) 13,970,593 Land and buildings 36,144,792 — — (221,298) (283,418) 35,640,076 Buildings in progress 11,911,194 3,678,037 — — (257,240) 15,331,991 Total 67,853,835 3,948,660 (9,013) (1,243,403) (619,370) 69,930,709
Schedule of accumulated amortization of intangibles	Net carrying Foreign Net carrying amount Amortization currency amount Class 06/30/2024 Additions Transfers of the period translation 09/30/2024 Seed and integrated products HB4 technology and breeding program 35,574,371 169,819 — (522,087) — 35,222,103 Integrated seed products 2,681,826 — — (48,542) 36,564 2,669,848 Crop nutrition Microbiological products 41,187,249 — — (923,691) 1,670 40,265,228 Microbiological products in progress 10,452,861 1,484,198 — — 1,118 11,938,177 Other intangible assets Trademarks and patents 47,906,064 111,285 — (1,019,600) — 46,997,749 Trademarks and patents with indefinite useful lives 10,045,294 — — — — 10,045,294 Software 1,827,983 — 137,598 (169,867) 80 1,795,794 Software in progress 580,728 95,816 (137,598) — — 538,946 Customer loyalty 21,636,760 — (342,616) — 21,294,144 RG/RS/OX Wheat in progress 5,000,000 — — — 5,000,000 Total 176,893,136 1,861,118 — (3,026,403) 39,432 175,767,283 Net Net carrying Foreign carrying amount Amortization currency amount Class 06/30/2023 Additions Transfers of the period translation 09/30/2023 Seed and integrated products HB4 technology and breeding program 31,679,681 224,230 — (427,548) — 31,476,363 Integrated seed products 2,841,008 — — (47,229) (7,217) 2,786,562 Crop nutrition Microbiological products 37,295,460 — 675 (719,717) (6,119) 36,570,299 Microbiological products in progress 12,213,341 1,723,274 (675) — — 13,935,940 Other intangible assets Trademarks and patents 51,933,444 62,543 — (1,092,881) — 50,903,106 Trademarks and patents with indefinite useful lives 7,827,309 — — — — 7,827,309 Software 1,638,519 1,943 — (379,398) (868) 1,260,196 Software in progress 349,171 — — — — 349,171 Customer loyalty 23,006,023 — — (80,433) — 22,925,590 RG/RS/OX Wheat in progress 5,000,000 — — — — 5,000,000 Total 173,783,956 2,011,990 — (2,747,206) (14,204) 173,034,536
Schedule of trade and other payable	09/30/2024 06/30/2024 Trade creditors 99,834,402 108,307,192 Shareholders and other related parties (Note 15) 8,870 37,985 Trade creditors - Parent company (Note 15) 613,876 729,171 Trade creditors - Joint ventures and associates (Note 15) 44,382,811 52,888,732 Taxes 4,918,143 5,647,550 Miscellaneous 159,467 1,121,839 149,917,569 168,732,469
Schedule of borrowings	09/30/2024 06/30/2024 Current Bank borrowings 82,397,520 91,816,134 Corporate bonds 35,851,589 42,035,925 Trust debt securities 2,929,265 2,895,139 121,178,374 136,747,198 Non-current Bank borrowings 22,253,443 15,316,612 Corporate bonds 23,803,867 25,071,823 Trust debt securities — 1,716,447 46,057,310 42,104,882
Schedule of carrying value of borrowings	09/30/2024 06/30/2024 Amortized cost Fair value Amortized cost Fair value Current Bank borrowings 82,397,520 82,580,491 91,816,134 89,874,010 Corporate Bonds 35,851,589 35,360,066 42,035,925 41,492,963 Non-current Bank borrowings 22,253,443 20,451,588 15,316,612 14,850,783 Corporate Bonds 23,803,867 22,651,488 25,071,823 23,845,583
Schedule of employee benefits and social security	09/30/2024 06/30/2024 Salaries, accrued incentives, vacations and social security 8,106,784 7,192,492 Key management personnel (Note 15) 234,216 148,466 8,341,000 7,340,958
Schedule of deferred revenue and advances from customers	09/30/2024 06/30/2024 Current Advances from customers 5,561,205 3,335,740 Deferred revenue 138,080 587,400 5,699,285 3,923,140 Non-current Advances from customers 41,237 52,511 Deferred revenue 1,852,372 1,872,627 1,893,609 1,925,138

INFORMATION ABOUT COMPONENTS _4

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Tables)	3 Months Ended
	Sep. 30, 2024
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Schedule of revenue from contracts with customers	09/30/2024 09/30/2023 Sale of goods and services 91,927,292 115,628,792 Royalties 693,786 554,013 92,621,078 116,182,805
Schedule of cost of sales	Item 09/30/2024 09/30/2023 Inventories as of the beginning of the period 110,913,884 111,990,145 Purchases of the period 47,643,458 71,694,655 Production costs 6,503,891 7,123,255 Foreign currency translation 185,428 (226,797) Subtotal 165,246,661 190,581,258 Inventories as of the end of the period () (109,450,616) (118,965,477) Cost of sales 55,796,045 71,615,781 ()
Schedule of R&D classified by nature	Research and Research and development development expenses expenses Item 09/30/2024 09/30/2023 Amortization of intangible assets 1,362,301 1,164,940 Depreciation of property, plant and equipment 198,198 157,808 Freight and haulage 2,221 3,917 Employee benefits and social securities 1,533,533 1,307,126 Maintenance 102,527 206,778 Energy and fuel 2,434 3,628 Supplies and materials 639,560 847,382 Mobility and travel 46,429 13,771 Share-based incentives 35,141 188,250 Publicity and advertising 2,131 — Professional fees and outsourced services 100,959 491,787 Professional fees related parties 16,373 — Office supplies 147,481 170,375 Information technology expenses 19,692 4,375 Insurance 12,772 21,049 Depreciation of leased assets 16,336 — Miscellaneous 173,191 55 Total 4,411,279 4,581,241 09/30/2024 09/30/2023 R&D capitalized (Note 5.7) 1,654,017 1,947,504 R&D profit and loss 4,411,279 4,581,241 Total 6,065,296 6,528,745
Schedule of expenses classified by nature and function	Selling, general and Production administrative Total Item costs expenses 09/30/2024 Amortization of intangible assets 100,139 1,563,963 1,664,102 Analysis and storage — 2,914 2,914 Commissions and royalties — 811,802 811,802 Import and export expenses 49,057 420,520 469,577 Depreciation of property, plant and equipment 708,432 617,740 1,326,172 Depreciation of leased assets 163,503 580,889 744,392 Impairment of receivables — 184,879 184,879 Freight and haulage 707,583 2,523,323 3,230,906 Employee benefits and social securities 2,468,217 10,040,415 12,508,632 Maintenance 514,044 796,348 1,310,392 Energy and fuel 229,327 23,523 252,850 Supplies and materials 199,331 872,326 1,071,657 Mobility and travel 31,928 1,170,011 1,201,939 Publicity and advertising — 1,381,283 1,381,283 Contingencies — 297,159 297,159 Share-based incentives 76,813 659,327 736,140 Professional fees and outsourced services 525,950 1,813,064 2,339,014 Professional fees related parties — 44,638 44,638 Office supplies and registrations fees 44,297 347,914 392,211 Insurance 59,825 677,363 737,188 Information technology expenses 11,572 792,095 803,667 Obsolescence 550,468 64,150 614,618 Taxes 47,130 4,478,319 4,525,449 Miscellaneous 16,275 161 16,436 Total 6,503,891 30,164,126 36,668,017 Selling, general and Production administrative Total Item costs expenses 09/30/2023 Amortization of intangible assets 30,478 1,551,788 1,582,266 Analysis and storage 570 153,473 154,043 Commissions and royalties 134,592 794,058 928,650 Import and export expenses 67,228 120,345 187,573 Depreciation of property, plant and equipment 643,006 442,589 1,085,595 Depreciation of leased assets 339,378 497,821 837,199 Impairment of receivables — 352,920 352,920 Freight and haulage 643,877 2,989,094 3,632,971 Employee benefits and social securities 2,806,939 10,238,931 13,045,870 Maintenance 422,757 568,155 990,912 Energy and fuel 163,122 16,397 179,519 Supplies and materials 260,043 831,454 1,091,497 Mobility and travel 33,407 1,348,563 1,381,970 Publicity and advertising — 1,161,498 1,161,498 Contingencies — 27,109 27,109 Share-based incentives 275,432 5,729,986 6,005,418 Professional fees and outsourced services 509,450 1,575,982 2,085,432 Office supplies and registrations fees 149,888 370,770 520,658 Insurance 27,024 473,850 500,874 Information technology expenses 18,361 743,163 761,524 Obsolescence 505,285 — 505,285 Taxes 70,819 3,766,419 3,837,238 Miscellaneous 21,599 178,483 200,082 Total 7,123,255 33,932,848 41,056,103
Schedule of other income or expenses, net	09/30/2024 09/30/2023 Net result from commercialization of agricultural products (828,366) (1,316,393) Expenses recovery 171,487 87,053 Others 132,856 (2,295) (524,023) (1,231,635)
Schedule of net financial cost	09/30/2024 09/30/2023 Financial costs Interest expenses with the Parent (Note 15) — (97,063) Interest expenses (6,059,231) (6,935,241) Financial commissions (1,102,617) (629,553) (7,161,848) (7,661,857) Other financial results Exchange differences generated by assets (2,686,292) (9,685,066) Exchange differences generated by liabilities 894,756 10,335,537 Changes in fair value of financial assets or liabilities and other financial results (872,416) (151,646) Net gain of inflation effect on monetary items (7,269) (380,960) (2,671,221) 117,865

TAXATION (Tables)

TAXATION (Tables)	3 Months Ended
TAXATION (Tables)	Sep. 30, 2024
TAXATION
Schedule of current tax	09/30/2024 09/30/2023 Current tax expense (1,162,366) (6,457,134) Deferred tax 2,428,775 6,028,094 Total 1,266,409 (429,040)
Schedule of net deferred tax	09/30/2024 09/30/2023 Beginning of the period deferred tax (25,296,930) (28,472,383) Charge for the period 2,428,775 6,028,094 Conversion difference (1,074,996) (3,718,889) Total net deferred tax (23,943,151) (26,163,178)
Schedule of reconciliation of the statutory tax rate to the effective tax rate	09/30/2024 09/30/2023 Earning before income tax-rate (7,464,462) (2,249,424) Income tax expense by applying tax rate in force in the respective countries 2,042,411 (1,721,853) Share of profit or loss of subsidiaries, joint ventures and associates (96,264) 530,177 Stock options charge (68,931) (1,226,796) Non-deductible expenses (544,001) (383,074) Tax inflation adjustment 792,693 4,826,023 Result of inflation effect on monetary items and other finance results (859,499) (2,352,623) Others — (100,894) Income tax expenses 1,266,409 (429,040)
Schedule of income tax expense calculated by applying the tax rate in force	Weight average Earning before applicable tax Income tax as of Tax jurisdiction income tax-rate rate September 30, 2024 Low or null taxation jurisdictions 1,213,563 0.0 % — Profit-making entities 2,480,831 32.2 % (798,649) Loss-making entities (11,158,856) 25.5 % 2,841,060 (7,464,462) 2,042,411 Weight average Earning before applicable tax Income tax as of income tax-rate rate September 30, 2023 Low or null taxation jurisdictions (3,923,672) 0.0 % — Profit-making entities 12,644,998 34.2 % (4,328,658) Loss-making entities (10,970,750) 23.8 % 2,606,805 (2,249,424) (1,721,853)

EARNING PER SHARE (Tables)

EARNING PER SHARE (Tables)	3 Months Ended
EARNING PER SHARE (Tables)	Sep. 30, 2024
EARNING PER SHARE
Schedule of earnings per share	Three-month period ended 09/30/2024 09/30/2023 Numerator Loss for the period (basic EPS) (6,369,262) (4,591,634) Loss for the period (diluted EPS) (6,369,262) (4,591,634) Denominator Weighted average number of shares (basic EPS) 62,851,063 62,846,690 Weighted average number of shares (diluted EPS) 62,851,063 62,846,690 Basic loss attributable to ordinary equity holders of the parent (0.1013) (0.0731) Diluted loss attributable to ordinary equity holders of the parent (0.1013) (0.0731)

CASH FLOW INFORMATION (Tables)

CASH FLOW INFORMATION (Tables)	3 Months Ended
CASH FLOW INFORMATION (Tables)	Sep. 30, 2024
CASH FLOW INFORMATION
Schedule of significant non-cash transactions related to investing and financing activities	09/30/2024 09/30/2023 Investment activities Investment in-kind in other related parties (Note 15) 666,068 — Capitalization of interest on buildings in progress 68,668 36,589 734,736 36,589

JOINT VENTURES AND ASSOCIATES (

JOINT VENTURES AND ASSOCIATES (Tables)	3 Months Ended
JOINT VENTURES AND ASSOCIATES (Tables)	Sep. 30, 2024
JOINT VENTURES AND ASSOCIATES
Schedule of investments in joint ventures and associates	09/30/2024 06/30/2024 Assets Synertech Industrias S.A. 39,941,731 39,749,851 Alfalfa Technologies S.R.L. 36,502 36,502 39,978,233 39,786,353 09/30/2024 06/30/2024 Liabilities Trigall Genetics S.A. 1,074,653 296,455 1,074,653 296,455
Schedule of changes in joint ventures	09/30/2024 09/30/2023 As of the beginning of the period 39,489,898 38,673,987 Share of profit or loss (586,318) 1,508,671 As of the end of the period 38,903,580 40,182,658
Schedule of share of profit or loss of joint ventures and associates	09/30/2024 09/30/2023 Trigall Genetics S.A. (778,198) (15,303) Synertech Industrias S.A. 191,880 1,523,974 (586,318) 1,508,671

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
SEGMENT INFORMATION (Tables)	Sep. 30, 2024
SEGMENT INFORMATION
Schedule of operating results group's reporting segments	Seed and integrated Crop Crop Period ended September 30, 2024 products protection nutrition Consolidated Revenues from contracts with customers Sale of goods and services 18,501,927 47,739,696 25,685,669 91,927,292 Royalties 693,786 — — 693,786 Right of use licenses — — — — Others Initial recognition and changes in the fair value of biological assets at the point of harvest 666,175 — — 666,175 Total 19,861,888 47,739,696 25,685,669 93,287,253 Cost of sales (12,802,027) (29,025,677) (13,968,341) (55,796,045) Gross profit per segment 7,059,861 18,714,019 11,717,328 37,491,208 % Gross margin 36 % 39 % 46 % 40 % Seed and integrated Crop Crop Period ended September 30, 2023 products protection nutrition Consolidated Revenues from contracts with customers Sale of goods and services 21,677,053 55,754,360 38,197,379 115,628,792 Royalties 554,013 — — 554,013 Right of use licenses — — — — Others Initial recognition and changes in the fair value of biological assets at the point of harvest 87,844 172,118 150,951 410,913 Total 22,318,910 55,926,478 38,348,330 116,593,718 Cost of sales (14,110,381) (36,183,792) (21,321,608) (71,615,781) Gross profit per segment 8,208,529 19,742,686 17,026,722 44,977,937 % Gross margin 37 % 35 % 44 % 39 %

FINANCIAL INSTRUMENTS - RISK _2

FINANCIAL INSTRUMENTS - RISK MANAGEMENT (Tables)	3 Months Ended
FINANCIAL INSTRUMENTS - RISK MANAGEMENT (Tables)	Sep. 30, 2024
FINANCIAL INSTRUMENTS - RISK MANAGEMENT
Schedule of financial assets by category	Mandatorily measured at fair Amortized cost value through profit or loss Financial asset 09/30/2024 06/30/2024 09/30/2024 06/30/2024 Cash and cash equivalents 32,278,411 44,473,270 — — Other financial assets 558,625 634,553 5,900,198 11,695,528 Trade receivables 195,792,999 207,320,974 — — Other receivables () 13,118,270 18,647,862 6,600,000 — Total 241,748,305 271,076,659 12,500,198 11,695,528 () 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 09/30/2024 06/30/2024 09/30/2024 06/30/2024 Trade and other payables 144,657,548 156,742,677 5,260,021 11,989,792 Borrowings 167,235,684 178,852,080 — — Secured notes 82,597,893 80,809,686 — — Lease liability 16,796,623 11,284,137 — — Consideration for acquisition 5,992,865 4,202,401 1,871,158 2,724,114 Total 417,280,613 431,890,981 7,131,179 14,713,906
Schedule of fair value by hierarchy	Measurement at fair value at 09/30/2024 Level 1 Level 2 Level 3 Financial assets at fair value Mutual funds 2,923,567 — — Moolec Science S.A. shares 1,222,909 — — Other investments 1,753,722 — — Other receivables - Joint ventures and associates — 6,600,000 — Financial liability at fair value Trade and other payables — 5,260,021 — Consideration for acquisition 1,871,158 — — Measurement at fair value at 06/30/2024 Level 1 Level 2 Level 3 Financial assets at fair value Mutual funds 6,658,805 — — US Treasury bills 1,993,668 — — Moolec Science S.A. shares 1,530,375 — — Other investments 1,512,680 — — Financial liability at fair value Trade and other payables — 11,989,792 — Consideration for acquisition 2,724,114 — —
Schedule of net exposure	Net foreign currency position 09/30/2024 Amount expressed in US$ (681,190)

LEASES (Tables)

LEASES (Tables)	3 Months Ended
LEASES (Tables)	Sep. 30, 2024
LEASES
Schedule of right of use leased assets and lease liability from beginning of year to end of year	Right-of-use leased asset 09/30/2024 06/30/2024 Book value at the beginning of the period 20,979,597 21,163,192 Additions of the period 6,228,153 2,585,223 Additions from business combination — 168,988 Disposals (67,403) (1,284,975) Exchange differences 238,307 (1,652,831) Book value at the end of the period 27,378,654 20,979,597 Depreciation 09/30/2024 06/30/2024 Book value at the beginning of the period 9,377,845 7,226,617 Depreciation of the period 760,728 3,418,956 Disposals (67,403) (1,092,167) Exchange differences 14,256 (175,561) Accumulated depreciation at the end of the period 10,085,426 9,377,845 Total 17,293,228 11,601,752 Lease liability 09/30/2024 06/30/2024 Book value at the beginning of the period 11,284,137 13,889,223 Additions of the period 6,228,153 2,585,223 Additions from business combination — 168,988 Interest expenses, exchange differences and inflation effects 473,948 (480,189) Payments of the period (1,189,615) (4,879,108) Total 16,796,623 11,284,137 Lease Liabilities 09/30/2024 06/30/2024 Non-current 15,540,691 8,161,359 Current 1,255,932 3,122,778 Total 16,796,623 11,284,137
Schedule of right-of-use leased assets	09/30/2024 06/30/2024 Machinery and equipment 3,655,741 3,655,741 Vehicles 1,230,231 1,272,071 Equipment and computer software 1,232,694 1,130,541 Land and buildings 21,259,988 14,921,244 27,378,654 20,979,597

SHAREHOLDERS AND OTHER RELATE_2

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS (Tables)	3 Months Ended
	Sep. 30, 2024
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Schedule of transactions between the group and related parties, and the related balances owed	Value of transactions for the period ended Party Transaction type 09/30/2024 09/30/2023 Joint ventures and associates Sales and services 1,970,746 6,801,117 Joint ventures and associates Purchases of goods and services (5,533,795) (20,691,171) Key management personnel Salaries, social security benefits and other benefits (1,091,546) (6,702,803) Key management personnel Sales and services 6,048 — Key management personnel Purchases of goods and services 157,213 — Shareholders and other related parties Sales of goods and services 3,628,119 1,590,568 Shareholders and other related parties Purchases of goods and services (1,854,249) (196,051) Shareholders and other related parties In-kind contributions 666,068 — Shareholders and other related parties Interest expenses — (23,000) Parent company and related parties to Parent (Note 6.6) Interest expenses — (97,063) Total (2,051,396) (19,318,403) Amounts receivable from related parties Party Transaction type 09/30/2024 06/30/2024 Shareholders and other related parties Trade debtors 135,713 141,224 Shareholders and other related parties Other receivables 37,920 — Joint ventures and associates Trade debtors 221,852 782,142 Joint ventures and associates Other receivables 16,425,883 15,702,992 Total 16,821,368 16,626,358 Amounts payable to related parties Party Transaction type 09/30/2024 06/30/2024 Parent company and related parties to Parent Trade creditors (613,876) (729,171) Key management personnel Salaries, social security benefits and other benefits (234,216) (148,466) Shareholders and other related parties Trade and other payables (8,870) (37,985) Joint ventures and associates Trade creditors (44,382,811) (52,888,732) Total (45,239,773) (53,804,354)

KEY MANAGEMENT PERSONNEL COMP_2

KEY MANAGEMENT PERSONNEL COMPENSATION (Tables)	3 Months Ended
KEY MANAGEMENT PERSONNEL COMPENSATION (Tables)	Sep. 30, 2024
KEY MANAGEMENT PERSONNEL COMPENSATION
Schedule of compensation of directors and other members of key management personnel	09/30/2024 09/30/2023 Salaries, social security and other benefits 611,096 509,135 Share-based incentives 480,450 6,193,668 Total 1,091,546 6,702,803

GENERAL INFORMATION - (Details)

GENERAL INFORMATION - (Details)	Sep. 30, 2024 country
Business information
Number of countries where Group's agricultural inputs are marketed	45

ACQUISITIONS AND OTHER SIGNIF_3

ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS - Fair value of the consideration of payment (Details) - Natal Agro S.R.L.	Jun. 10, 2024 USD ($)
Consideration of payment
Cash payment	$ 215,415
Regulatory activities	727,985
Total consideration	$ 943,400

ACQUISITIONS AND OTHER SIGNIF_4

ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS - Assets acquired and liabilities assumed (Details) - Natal Agro S.R.L. - USD ($)		12 Months Ended
	Jun. 10, 2024	Jun. 30, 2024
Net assets incorporated
Cash and cash equivalents	$ 252,923
Other financial assets	73,950
Trade receivables	596,463
Other receivables	288,861
Income and minimum presumed recoverable income taxes	19,998
Inventories	4,031,412
Property, plant and equipment	816,576
Intangible assets	2,217,985
Right of use asset	168,988
Trade and other payables	(2,302,332)
Borrowings	(743,279)
Employee benefits and social security	(23,346)
Deferred revenue and advances from customers	(2,515)
Provisions	(355,898)
Lease liabilities	(168,988)
Deferred tax liabilities	(996,824)
Total net assets identified	3,873,974
Non-controlling interest	(1,898,247)
Gain from a bargain purchase	(1,032,327)	$ (1,000,000)
Total consideration	$ 943,400

ACQUISITIONS AND OTHER SIGNIF_5

ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS - Narrative (Details) - Natal Agro S.R.L.		12 Months Ended
	Jun. 10, 2024 USD ($)	Jun. 30, 2024 USD ($)	Jun. 10, 2024 $ / shares	Jun. 10, 2024 USD ($) shares
ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS
Number of shares acquired \| shares				116,225
Par value per share \| $ / shares			$ 10
Percentage of equity and voting interest acquired				51%
Cash payment				$ 215,415
Maximum working capital loan				$ 3,000,000
Percentage of revenue to be received				15%
Effect of adjustment resulting in identification of intangible asset		$ 800,000
Deferred income tax		500,000
Non-controlling interest		800,000
Change in the fair value of the consideration		400,000
Gain from a bargain purchase	$ 1,032,327	1,000,000
Goodwill		$ 200,000

INFORMATION ABOUT COMPONENTS _5

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Cash and cash equivalents (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Cash at bank and on hand	$ 32,278,411	$ 44,473,270
Cash and cash equivalents	$ 32,278,411	$ 44,473,270

INFORMATION ABOUT COMPONENTS _6

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Other financial assets (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Current
Other financial assets-Current	$ 5,900,198	$ 11,695,528
Non-current
Other financial assets - Non-current	558,625	634,553
US Treasury bills
Current
Other financial assets-Current		1,993,668
Mutual funds
Current
Other financial assets-Current	2,923,567	6,658,805
Shares Of Moolec Science S.a.
Current
Other financial assets-Current	1,222,909	1,530,375
Other investments
Current
Other financial assets-Current	1,753,722	1,512,680
Non-current
Other financial assets - Non-current	114,152	190,080
Shares of Bioceres Group PLC.
Non-current
Other financial assets - Non-current	$ 444,473	$ 444,473

INFORMATION ABOUT COMPONENTS _7

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Trade receivables (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Components of Consolidated Statement of Financial Position
Trade receivables	$ 195,792,999	$ 207,320,974
Trade receivables
Components of Consolidated Statement of Financial Position
Allowance for credit notes to be issued		(2,905,624)
Deferred checks	3,629,761	11,295,922
Trade receivables	195,792,999	207,320,974
Trade receivables \| Gross carrying amount
Components of Consolidated Statement of Financial Position
Trade debtors	199,027,684	205,057,590
Trade receivables \| Accumulated Impairment
Components of Consolidated Statement of Financial Position
Trade debtors	(7,222,011)	(7,050,280)
Shareholders and other related parties \| Trade receivables
Components of Consolidated Statement of Financial Position
Trade debtors	135,713	141,224
Joint ventures and associates \| Trade receivables
Components of Consolidated Statement of Financial Position
Trade debtors	$ 221,852	$ 782,142

INFORMATION ABOUT COMPONENTS _8

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Other receivables (Details)	1 Months Ended
	Sep. 30, 2024 USD ($) D $ / shares	Jun. 30, 2024 USD ($)
Current
Other receivables	$ 22,929,011	$ 18,298,672
Non-current
Other receivables	18,532,323	17,957,121
Moolec Science S.A.
Non-current
Revenue from rendering of services	6,600,000
Notional amount	$ 6,600,000
Maturity term	36 months
Debt instrument, threshold strike price (Per share) \| $ / shares	$ 6
Number of trading days for conversion of debt \| D	10
Shareholders and other related parties
Current
Other receivables	$ 37,920
Other receivables
Current
Taxes	7,047,816	5,019,659
Prepayments to suppliers	12,236,083	10,242,075
Prepaid expenses and other receivables	1,756,754	1,594,152
Miscellaneous	1,635,668	1,235,337
Other receivables	22,929,011	18,298,672
Non-current
Taxes	702,411	752,045
Reimbursements over exports	1,373,987	1,461,038
Loan receivables	230,000	230,000
Miscellaneous	14,812	18,495
Other receivables	18,532,323	17,957,121
Other receivables \| Shareholders and other related parties
Current
Other receivables	37,920
Other receivables \| Joint ventures and associates
Current
Other receivables	214,770	207,449
Non-current
Other receivables	$ 16,211,113	$ 15,495,543

INFORMATION ABOUT COMPONENTS _9

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Inventories (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Inventory
Goods in transit	$ 12,262,848	$ 5,618,540
Supplies	24,816,919	22,546,093
Agricultural products	8,210,223	15,015,884
Inventories	117,660,839	125,929,768
Net of agricultural products	109,450,616	110,913,884
Seeds
Inventory
Inventories	5,692,905	5,967,231
Resale products
Inventory
Inventories	43,308,459	53,788,333
Manufactured products
Inventory
Inventories	27,404,503	26,081,250
Allowance for obsolescence
Inventory
Inventories	$ (4,035,018)	$ (3,087,563)

INFORMATION ABOUT COMPONENTS_10

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Property, plant and equipment (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Property, plant and equipment
As of the beginning of period	$ 74,573,278	$ 67,853,835
Additions	1,347,000	3,948,660
Disposals	(10,165)	(9,013)
Depreciation of the year	(1,524,370)	(1,243,403)
Foreign currency translation	172,753	(619,370)
As of the end of period	74,558,496	69,930,709
Capitalized financial costs	68,668	36,589
Office equipment
Property, plant and equipment
As of the beginning of period	410,338	263,892
Additions	3,231	34,918
Depreciation of the year	(20,366)	(17,004)
Foreign currency translation	4,188	(901)
As of the end of period	397,391	280,905
Vehicles
Property, plant and equipment
As of the beginning of period	2,200,349	2,032,853
Additions		28,680
Disposals	(9,892)	(9,013)
Depreciation of the year	(257,352)	(188,532)
Foreign currency translation		(1,446)
As of the end of period	1,933,105	1,862,542
Equipment and computer software
Property, plant and equipment
As of the beginning of period	507,469	174,399
Additions	10,480	30,188
Depreciation of the year	(61,339)	(35,963)
Foreign currency translation	7,522	(883)
As of the end of period	464,132	167,741
Fixture and fittings
Property, plant and equipment
As of the beginning of period	2,786,470	2,862,949
Disposals	(129)
Depreciation of the year	(202,788)	(184,877)
Foreign currency translation	1,113	(1,211)
As of the end of period	2,584,666	2,676,861
Machinery and equipment
Property, plant and equipment
As of the beginning of period	16,710,328	14,463,756
Additions	165,281	176,837
Transfers	39,488
Disposals	(144)
Depreciation of the year	(727,024)	(595,729)
Foreign currency translation	89,732	(74,271)
As of the end of period	16,277,661	13,970,593
Land and buildings
Property, plant and equipment
As of the beginning of period	39,677,902	36,144,792
Depreciation of the year	(255,501)	(221,298)
Foreign currency translation	61,612	(283,418)
As of the end of period	39,484,013	35,640,076
Buildings in progress
Property, plant and equipment
As of the beginning of period	12,280,422	11,911,194
Additions	1,168,008	3,678,037
Transfers	(39,488)
Foreign currency translation	8,586	(257,240)
As of the end of period	$ 13,417,528	$ 15,331,991

INFORMATION ABOUT COMPONENTS_11

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Intangible assets (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Intangible assets
Balance at beginning of the period	$ 176,893,136	$ 173,783,956
Additions	1,861,118	2,011,990
Amortization of the period	(3,026,403)	(2,747,206)
Foreign currency translation	39,432	(14,204)
Balance at end of the period	175,767,283	173,034,536
HB4 and breeding program
Intangible assets
Balance at beginning of the period	35,574,371	31,679,681
Additions	169,819	224,230
Amortization of the period	(522,087)	(427,548)
Balance at end of the period	35,222,103	31,476,363
Integrated seed products
Intangible assets
Balance at beginning of the period	2,681,826	2,841,008
Amortization of the period	(48,542)	(47,229)
Foreign currency translation	36,564	(7,217)
Balance at end of the period	2,669,848	2,786,562
Microbiology product
Intangible assets
Balance at beginning of the period	41,187,249	37,295,460
Transfers		675
Amortization of the period	(923,691)	(719,717)
Foreign currency translation	1,670	(6,119)
Balance at end of the period	40,265,228	36,570,299
Microbiological products in progress
Intangible assets
Balance at beginning of the period	10,452,861	12,213,341
Additions	1,484,198	1,723,274
Transfers		(675)
Foreign currency translation	1,118
Balance at end of the period	11,938,177	13,935,940
Trademarks and patents
Intangible assets
Balance at beginning of the period	47,906,064	51,933,444
Additions	111,285	62,543
Amortization of the period	(1,019,600)	(1,092,881)
Balance at end of the period	46,997,749	50,903,106
Trademarks and patents with indefinite useful lives
Intangible assets
Balance at beginning of the period	10,045,294	7,827,309
Balance at end of the period	10,045,294	7,827,309
Software
Intangible assets
Balance at beginning of the period	1,827,983	1,638,519
Additions		1,943
Transfers	137,598
Amortization of the period	(169,867)	(379,398)
Foreign currency translation	80	(868)
Balance at end of the period	1,795,794	1,260,196
Software in progress
Intangible assets
Balance at beginning of the period	580,728	349,171
Additions	95,816
Transfers	(137,598)
Balance at end of the period	538,946	349,171
Customer loyalty
Intangible assets
Balance at beginning of the period	21,636,760	23,006,023
Amortization of the period	(342,616)	(80,433)
Balance at end of the period	21,294,144	22,925,590
RG/RS/OX Wheat
Intangible assets
Balance at beginning of the period	5,000,000	5,000,000
Balance at end of the period	$ 5,000,000	$ 5,000,000

INFORMATION ABOUT COMPONENTS_12

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Trade and other payables (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Current
Trade creditors	$ 99,834,402	$ 108,307,192
Taxes	4,918,143	5,647,550
Miscellaneous	159,467	1,121,839
Trade and other payable	149,917,569	168,732,469
Shareholders and other related parties
Current
Trade payable, related party	8,870	37,985
Parent company
Current
Trade payable, related party	613,876	729,171
Joint ventures and associates
Current
Trade payable, related party	$ 44,382,811	$ 52,888,732

INFORMATION ABOUT COMPONENTS_13

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Borrowings (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Current
Corporate bonds	$ 35,851,589	$ 42,035,925
Borrowings	121,178,374	136,747,198
Non-current
Corporate bonds	23,803,867	25,071,823
Borrowings	46,057,310	42,104,882
Bank borrowings
Current
Borrowings	82,397,520	91,816,134
Non-current
Borrowings	22,253,443	15,316,612
Trust debt securities
Current
Borrowings	$ 2,929,265	2,895,139
Non-current
Borrowings		$ 1,716,447

INFORMATION ABOUT COMPONENTS_14

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Borrowings, carrying amount (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Current
Borrowings	$ 121,178,374	$ 136,747,198
Corporate bonds	35,851,589	42,035,925
Non-current
Borrowings	46,057,310	42,104,882
Corporate bonds	23,803,867	25,071,823
Amortized cost
Current
Corporate bonds	35,851,589	42,035,925
Non-current
Corporate bonds	23,803,867	25,071,823
Fair value
Current
Corporate bonds	35,360,066	41,492,963
Non-current
Corporate bonds	22,651,488	23,845,583
Bank borrowings
Current
Borrowings	82,397,520	91,816,134
Non-current
Borrowings	22,253,443	15,316,612
Bank borrowings \| Amortized cost
Current
Borrowings	82,397,520	91,816,134
Non-current
Borrowings	22,253,443	15,316,612
Bank borrowings \| Fair value
Current
Borrowings	82,580,491	89,874,010
Non-current
Borrowings	$ 20,451,588	$ 14,850,783

INFORMATION ABOUT COMPONENTS_15

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Employee benefits and social security (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Salaries, accrued incentives, vacations and social security	$ 8,106,784	$ 7,192,492
Key management personnel	234,216	148,466
Employee benefits and social security	$ 8,341,000	$ 7,340,958

INFORMATION ABOUT COMPONENTS_16

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Deferred revenue and advances from customers (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Current
Advances from customers	$ 5,561,205	$ 3,335,740
Deferred Revenue	138,080	587,400
Deferred revenue and advances from customers	5,699,285	3,923,140
Non-current
Advances from customers	41,237	52,511
Deferred revenue	1,852,372	1,872,627
Deferred revenue and advances from customers	$ 1,893,609	$ 1,925,138

INFORMATION ABOUT COMPONENTS_17

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Revenue (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Revenue
Royalties	$ 693,786	$ 554,013
Revenues from contracts with customers	92,621,078	116,182,805
Sale of goods and services
Revenue
Revenues from contracts with customers	$ 91,927,292	$ 115,628,792

INFORMATION ABOUT COMPONENTS_18

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Cost of Sales (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Inventories as of the beginning of the period	$ 110,913,884	$ 111,990,145
Purchases of the period	47,643,458	71,694,655
Production costs	6,503,891	7,123,255
Foreign currency translation	185,428	(226,797)
Subtotal	165,246,661	190,581,258
Inventories as of the end of the period	(109,450,616)	(118,965,477)
Cost of sales	$ 55,796,045	$ 71,615,781

INFORMATION ABOUT COMPONENTS_19

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - R&D classified by nature (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Costs and expenses
Amortization of intangible assets	$ 3,026,403	$ 2,747,206
Depreciation of property, plant and equipment	1,524,370	1,243,403
Depreciation of leased assets	760,728	837,199
Total	4,411,279	4,581,241
R&D capitalized (Note 5.7)	1,654,017	1,947,504
Total	6,065,296	6,528,745
Research and development expenses
Costs and expenses
Amortization of intangible assets	1,362,301	1,164,940
Depreciation of property, plant and equipment	198,198	157,808
Freight and haulage	2,221	3,917
Employee benefits and social securities	1,533,533	1,307,126
Maintenance	102,527	206,778
Energy and fuel	2,434	3,628
Supplies and materials	639,560	847,382
Mobility and travel	46,429	13,771
Share-based incentives	35,141	188,250
Publicity and advertising	2,131
Professional fees and outsourced services	100,959	491,787
Professional fees related parties	16,373
Office supplies	147,481	170,375
Information technology expenses	19,692	4,375
Insurance	12,772	21,049
Depreciation of leased assets	16,336
Miscellaneous	173,191	55
Total	$ 4,411,279	$ 4,581,241

INFORMATION ABOUT COMPONENTS_20

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Expenses classified by nature and functions (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Expenses classified by nature and function
Amortization of intangible assets	$ 3,026,403	$ 2,747,206
Depreciation of property, plant and equipment	1,524,370	1,243,403
Depreciation of leased assets	760,728	837,199
Obsolescence	614,618	505,285
Production costs
Expenses classified by nature and function
Amortization of intangible assets	100,139	30,478
Analysis and storage		570
Commissions and royalties		134,592
Import and export expenses	49,057	67,228
Depreciation of property, plant and equipment	708,432	643,006
Depreciation of leased assets	163,503	339,378
Freight and haulage	707,583	643,877
Employee benefits and social securities	2,468,217	2,806,939
Maintenance	514,044	422,757
Energy and fuel	229,327	163,122
Supplies and materials	199,331	260,043
Mobility and travel	31,928	33,407
Share-based incentives	76,813	275,432
Professional fees and outsourced services	525,950	509,450
Office supplies and registrations fees	44,297	149,888
Insurance	59,825	27,024
Information technology expenses	11,572	18,361
Obsolescence	550,468	505,285
Taxes	47,130	70,819
Miscellaneous	16,275	21,599
Total	6,503,891	7,123,255
Selling, general and administrative expenses
Expenses classified by nature and function
Amortization of intangible assets	1,563,963	1,551,788
Analysis and storage	2,914	153,473
Commissions and royalties	811,802	794,058
Import and export expenses	420,520	120,345
Depreciation of property, plant and equipment	617,740	442,589
Depreciation of leased assets	580,889	497,821
Impairment of receivables	184,879	352,920
Freight and haulage	2,523,323	2,989,094
Employee benefits and social securities	10,040,415	10,238,931
Maintenance	796,348	568,155
Energy and fuel	23,523	16,397
Supplies and materials	872,326	831,454
Mobility and travel	1,170,011	1,348,563
Publicity and advertising	1,381,283	1,161,498
Contingencies	297,159	27,109
Share-based incentives	659,327	5,729,986
Professional fees and outsourced services	1,813,064	1,575,982
Professional fees related parties	44,638
Office supplies and registrations fees	347,914	370,770
Insurance	677,363	473,850
Information technology expenses	792,095	743,163
Obsolescence	64,150
Taxes	4,478,319	3,766,419
Miscellaneous	161	178,483
Total	30,164,126	33,932,848
Total
Expenses classified by nature and function
Amortization of intangible assets	1,664,102	1,582,266
Analysis and storage	2,914	154,043
Commissions and royalties	811,802	928,650
Import and export expenses	469,577	187,573
Depreciation of property, plant and equipment	1,326,172	1,085,595
Depreciation of leased assets	744,392	837,199
Impairment of receivables	184,879	352,920
Freight and haulage	3,230,906	3,632,971
Employee benefits and social securities	12,508,632	13,045,870
Maintenance	1,310,392	990,912
Energy and fuel	252,850	179,519
Supplies and materials	1,071,657	1,091,497
Mobility and travel	1,201,939	1,381,970
Publicity and advertising	1,381,283	1,161,498
Contingencies	297,159	27,109
Share-based incentives	736,140	6,005,418
Professional fees and outsourced services	2,339,014	2,085,432
Professional fees related parties	44,638
Office supplies and registrations fees	392,211	520,658
Insurance	737,188	500,874
Information technology expenses	803,667	761,524
Obsolescence	614,618	505,285
Taxes	4,525,449	3,837,238
Miscellaneous	16,436	200,082
Total	$ 36,668,017	$ 41,056,103

INFORMATION ABOUT COMPONENTS_21

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Other income or expenses, net (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Net result from commercialization of agricultural products	$ (828,366)	$ (1,316,393)
Expenses recovery	171,487	87,053
Others	132,856	(2,295)
Total	$ (524,023)	$ (1,231,635)

INFORMATION ABOUT COMPONENTS_22

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - Finance results (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Financial costs
Interest expenses with the Parent (Note 15)		$ (97,063)
Interest expenses	$ (6,059,231)	(6,935,241)
Financial commissions	(1,102,617)	(629,553)
Financial costs	(7,161,848)	(7,661,857)
Other financial results
Exchange differences generated by assets	(2,686,292)	(9,685,066)
Exchange differences generated by liabilities	894,756	10,335,537
Changes in fair value of financial assets or liabilities and other financial results	(872,416)	(151,646)
Net gain of inflation effect on monetary items	(7,269)	(380,960)
Other financial results	$ (2,671,221)	$ 117,865

TAXATION - Taxes on income (Det

TAXATION - Taxes on income (Details) - USD ($)	3 Months Ended
TAXATION - Taxes on income (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
TAXATION
Current tax expense	$ (1,162,366)	$ (6,457,134)
Deferred tax	2,428,775	6,028,094
Income tax expenses	$ 1,266,409	$ (429,040)

TAXATION - Movement on the defe

TAXATION - Movement on the deferred income tax (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
TAXATION
Beginning of the period deferred tax	$ (25,296,930)	$ (28,472,383)
Charge for the period	2,428,775	6,028,094
Conversion difference	(1,074,996)	(3,718,889)
Total net deferred tax	$ (23,943,151)	$ (26,163,178)

TAXATION - Reconciliation of th

TAXATION - Reconciliation of the statutory tax rate (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
TAXATION
Earning before income tax-rate	$ (7,464,462)	$ (2,249,424)
Income tax expense by applying tax rate in force in the respective countries	2,042,411	(1,721,853)
Share of profit or loss of subsidiaries, joint ventures and associates	(96,264)	530,177
Stock options charge	(68,931)	(1,226,796)
Non-deductible expenses	(544,001)	(383,074)
Tax inflation adjustment	792,693	4,826,023
Result of inflation effect on monetary items and other finance results	(859,499)	(2,352,623)
Others		(100,894)
Income tax expenses	$ 1,266,409	$ (429,040)

TAXATION - Income tax expense w

TAXATION - Income tax expense was calculated by applying the tax rate in force (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
TAXATION
Earning before income tax-rate	$ (7,464,462)	$ (2,249,424)
Income tax	2,042,411	(1,721,853)
Low or null taxation jurisdictions
TAXATION
Earning before income tax-rate	$ 1,213,563	$ (3,923,672)
Weight average applicable tax rate	0%	0%
Profit-making entities
TAXATION
Earning before income tax-rate	$ 2,480,831	$ 12,644,998
Weight average applicable tax rate	32.20%	34.20%
Income tax	$ (798,649)	$ (4,328,658)
Loss-making entities
TAXATION
Earning before income tax-rate	$ (11,158,856)	$ (10,970,750)
Weight average applicable tax rate	25.50%	23.80%
Income tax	$ 2,841,060	$ 2,606,805

EARNING PER SHARE (Details)

EARNING PER SHARE (Details) - USD ($)	3 Months Ended
EARNING PER SHARE (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Numerator
Loss for the period (basic EPS)	$ (6,369,262)	$ (4,591,634)
Loss for the period (diluted EPS)	$ (6,369,262)	$ (4,591,634)
Denominator
Weighted average number of shares (basic EPS)	62,851,063	62,846,690
Weighted average number of shares (diluted EPS)	62,851,063	62,846,690
Basic loss attributable to ordinary equity holders of the parent	$ (0.1013)	$ (0.0731)
Diluted loss attributable to ordinary equity holders of the parent	$ (0.1013)	$ (0.0731)

EQUITY INFORMATION (Details)

EQUITY INFORMATION (Details)	3 Months Ended
EQUITY INFORMATION (Details)	Sep. 30, 2024 shares Vote $ / shares
EQUITY INFORMATION
Number of own shares repurchased	2,258,016
Number of votes for each ordinary share \| Vote	1
Equity compensation plan
EQUITY INFORMATION
Number of total converted options outstanding	3,922,947
Ordinary shares
EQUITY INFORMATION
Number of shares authorized	100,000,000
Par value per share \| $ / shares	$ 0.0001
Number of shares issued	62,852,712
Number of shares outstanding	62,852,712
Preference shares
EQUITY INFORMATION
Number of shares authorized	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 ($)	3 Months Ended
CASH FLOW INFORMATION (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Investment activities
Investment in-kind in other related parties (Note 15)	$ 666,068
Capitalization of interest on buildings in progress	68,668	$ 36,589
Investing activities	$ 734,736	$ 36,589

JOINT VENTURES AND ASSOCIATES -

JOINT VENTURES AND ASSOCIATES - Assets and Liabilities (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
JOINT VENTURES AND ASSOCIATES
Assets in joint ventures and associates	$ 39,978,233	$ 39,786,353
Liabilities in joint ventures and associates	1,074,653	296,455
Synertech Industrias S.A.
JOINT VENTURES AND ASSOCIATES
Assets in joint ventures and associates	39,941,731	39,749,851
Trigall Genetics S.A.
JOINT VENTURES AND ASSOCIATES
Liabilities in joint ventures and associates	1,074,653	296,455
Alfalfa Technologies S.R.L
JOINT VENTURES AND ASSOCIATES
Assets in joint ventures and associates	$ 36,502	$ 36,502

JOINT VENTURES AND ASSOCIATES_2

JOINT VENTURES AND ASSOCIATES - Changes in joint ventures investments (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
JOINT VENTURES AND ASSOCIATES
As of the beginning of the period	$ 39,489,898	$ 38,673,987
Share of profit or loss	(586,318)	1,508,671
As of the end of the period	$ 38,903,580	$ 40,182,658

JOINT VENTURES AND ASSOCIATES_3

JOINT VENTURES AND ASSOCIATES - Share of profit (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
JOINT VENTURES AND ASSOCIATES
Share of profit or loss	$ (586,318)	$ 1,508,671
Trigall Genetics S.A.
JOINT VENTURES AND ASSOCIATES
Share of profit or loss	(778,198)	(15,303)
Synertech Industrias S.A.
JOINT VENTURES AND ASSOCIATES
Share of profit or loss	$ 191,880	$ 1,523,974

SEGMENT INFORMATION - Group's r

SEGMENT INFORMATION - Group's reporting segments (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Revenues from contracts with customers
Sale of goods and services	$ 92,621,078	$ 116,182,805
Royalties	693,786	554,013
Initial recognition and changes in the fair value of biological assets at the point of harvest	666,175	410,913
Total	93,287,253	116,593,718
Cost of sales	(55,796,045)	(71,615,781)
Gross profit per segment	$ 37,491,208	$ 44,977,937
% Gross margin	40%	39%
Seed and integrated products
Revenues from contracts with customers
Royalties	$ 693,786	$ 554,013
Initial recognition and changes in the fair value of biological assets at the point of harvest	666,175	87,844
Total	19,861,888	22,318,910
Cost of sales	(12,802,027)	(14,110,381)
Gross profit per segment	$ 7,059,861	$ 8,208,529
% Gross margin	36%	37%
Crop protection
Revenues from contracts with customers
Initial recognition and changes in the fair value of biological assets at the point of harvest		$ 172,118
Total	$ 47,739,696	55,926,478
Cost of sales	(29,025,677)	(36,183,792)
Gross profit per segment	$ 18,714,019	$ 19,742,686
% Gross margin	39%	35%
Crop nutrition
Revenues from contracts with customers
Initial recognition and changes in the fair value of biological assets at the point of harvest		$ 150,951
Total	$ 25,685,669	38,348,330
Cost of sales	(13,968,341)	(21,321,608)
Gross profit per segment	$ 11,717,328	$ 17,026,722
% Gross margin	46%	44%
Sale of goods and services
Revenues from contracts with customers
Sale of goods and services	$ 91,927,292	$ 115,628,792
Sale of goods and services \| Seed and integrated products
Revenues from contracts with customers
Sale of goods and services	18,501,927	21,677,053
Sale of goods and services \| Crop protection
Revenues from contracts with customers
Sale of goods and services	47,739,696	55,754,360
Sale of goods and services \| Crop nutrition
Revenues from contracts with customers
Sale of goods and services	$ 25,685,669	$ 38,197,379

FINANCIAL INSTRUMENTS - RISK _3

FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Financial assets by category (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Amortized cost
Financial assets by category
Financial assets.	$ 241,748,305	$ 271,076,659
Fair value
Financial assets by category
Financial assets.	12,500,198	11,695,528
Cash and cash equivalents \| Amortized cost
Financial assets by category
Financial assets.	32,278,411	44,473,270
Other financial assets \| Amortized cost
Financial assets by category
Financial assets.	558,625	634,553
Other financial assets \| Fair value
Financial assets by category
Financial assets.	5,900,198	11,695,528
Trade receivables \| Amortized cost
Financial assets by category
Financial assets.	195,792,999	207,320,974
Other receivables \| Amortized cost
Financial assets by category
Financial assets.	13,118,270	$ 18,647,862
Other receivables \| Fair value
Financial assets by category
Financial assets.	$ 6,600,000

FINANCIAL INSTRUMENTS - RISK _4

FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Financial liabilities by category (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Amortized cost
Financial liabilities by category
Financial liabilities	$ 417,280,613	$ 431,890,981
Fair value
Financial liabilities by category
Financial liabilities	7,131,179	14,713,906
Trade and other payables \| Amortized cost
Financial liabilities by category
Financial liabilities	144,657,548	156,742,677
Trade and other payables \| Fair value
Financial liabilities by category
Financial liabilities	5,260,021	11,989,792
Borrowings \| Amortized cost
Financial liabilities by category
Financial liabilities	167,235,684	178,852,080
secured notes \| Amortized cost
Financial liabilities by category
Financial liabilities	82,597,893	80,809,686
Lease liability \| Amortized cost
Financial liabilities by category
Financial liabilities	16,796,623	11,284,137
Consideration for acquisition of assets \| Amortized cost
Financial liabilities by category
Financial liabilities	5,992,865	4,202,401
Consideration for acquisition of assets \| Fair value
Financial liabilities by category
Financial liabilities	$ 1,871,158	$ 2,724,114

FINANCIAL INSTRUMENTS - RISK _5

FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Fair value by hierarchy (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
Trade and other payables \| Level 2
Fair value by hierarchy
Financial liability at fair value	$ 5,260,021	$ 11,989,792
Consideration for acquisition \| Level 1
Fair value by hierarchy
Financial liability at fair value	1,871,158	2,724,114
Mutual funds \| Level 1
Fair value by hierarchy
Financial assets at fair value	2,923,567	6,658,805
US Treasury bills \| Level 1
Fair value by hierarchy
Financial assets at fair value		1,993,668
Moolec Science S.A. shares \| Level 1
Fair value by hierarchy
Financial assets at fair value	1,222,909	1,530,375
Other investments \| Level 1
Fair value by hierarchy
Financial assets at fair value	1,753,722	$ 1,512,680
Other receivables \| Joint ventures and associates \| Level 2
Fair value by hierarchy
Financial assets at fair value	$ 6,600,000

FINANCIAL INSTRUMENTS - RISK _6

FINANCIAL INSTRUMENTS - RISK MANAGEMENT - Currency risk (Details) - Currency risk	3 Months Ended
	Sep. 30, 2024 USD ($)
Currency risk
Foreign currency	$ (681,190)
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	$ 700,000

LEASES - Right-of-use leased as

LEASES - Right-of-use leased asset (Details) - USD ($)	3 Months Ended		12 Months Ended
LEASES - Right-of-use leased asset (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024
Right-of-use leased asset
Book value at the beginning of the period	$ 11,601,752
Depreciation of the period	760,728	$ 837,199
Book value at the end of the period	17,293,228		$ 11,601,752
Right-of-use leased asset
Right-of-use leased asset
Book value at the beginning of the period	20,979,597	21,163,192	21,163,192
Additions of the period	6,228,153		2,585,223
Additions from business combination			168,988
Disposals	(67,403)		(1,284,975)
Exchange differences	238,307		(1,652,831)
Book value at the end of the period	27,378,654		20,979,597
Depreciation
Right-of-use leased asset
Book value at the beginning of the period	(9,377,845)	$ (7,226,617)	(7,226,617)
Depreciation of the period	760,728		3,418,956
Disposals	(67,403)		(1,092,167)
Exchange differences	(14,256)		175,561
Book value at the end of the period	$ (10,085,426)		$ (9,377,845)

LEASES - Lease liability (Detai

LEASES - Lease liability (Details) - USD ($)	3 Months Ended	12 Months Ended
LEASES - Lease liability (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
LEASES
Book value at the beginning of the period	$ 11,284,137	$ 13,889,223
Additions of the period	6,228,153	2,585,223
Additions from business combination		168,988
Interest expenses, exchange differences and inflation effects	473,948	(480,189)
Payments of the period	(1,189,615)	(4,879,108)
Total	16,796,623	11,284,137
Lease Liabilities
Non-current	15,540,691	8,161,359
Current	1,255,932	3,122,778
Total	$ 16,796,623	$ 11,284,137

LEASES - Right-of-use asset by

LEASES - Right-of-use asset by type (Details) - USD ($)	3 Months Ended
LEASES - Right-of-use asset by type (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
Right-of-use leased asset
Right of use asset	$ 17,293,228	$ 11,601,752
USD
Right-of-use leased asset
Incremental borrowing rate	3.12%
BRL
Right-of-use leased asset
Incremental borrowing rate	12.21%
Right-of-use leased asset
Right-of-use leased asset
Right of use asset	$ 27,378,654	20,979,597	$ 21,163,192
Right-of-use leased asset \| Machinery and equipment
Right-of-use leased asset
Right of use asset	3,655,741	3,655,741
Right-of-use leased asset \| Vehicles
Right-of-use leased asset
Right of use asset	1,230,231	1,272,071
Right-of-use leased asset \| Equipment and computer software
Right-of-use leased asset
Right of use asset	1,232,694	1,130,541
Right-of-use leased asset \| Land and buildings
Right-of-use leased asset
Right of use asset	$ 21,259,988	$ 14,921,244

SHAREHOLDERS AND OTHER RELATE_3

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Transactions (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
In-kind contributions	$ 666,068
Total	(2,051,396)	$ (19,318,403)
Joint ventures and associates
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Sales of goods and services	1,970,746	6,801,117
Purchases of goods and services	(5,533,795)	(20,691,171)
Key management personnel
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Salaries, social security benefits and other benefits	(1,091,546)	(6,702,803)
Sales of goods and services	6,048
Purchases of goods and services	157,213
Shareholders and other related parties
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Sales of goods and services	3,628,119	1,590,568
Purchases of goods and services	(1,854,249)	(196,051)
In-kind contributions	$ 666,068
Interest expenses		(23,000)
Parent company and related parties to Parent
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Interest expenses		$ (97,063)

SHAREHOLDERS AND OTHER RELATE_4

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Receivable (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Other receivables	$ 22,929,011	$ 18,298,672
Total	16,821,368	16,626,358
Shareholders and other related parties
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Trade debtors	135,713	141,224
Other receivables	37,920
Joint ventures and associates
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Trade debtors	221,852	782,142
Other receivables	$ 16,425,883	$ 15,702,992

SHAREHOLDERS AND OTHER RELATE_5

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS - Payables (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Total	$ (45,239,773)	$ (53,804,354)
Parent company and related parties to Parent
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Trade payables/creditors	(613,876)	(729,171)
Key management personnel
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Salaries, social security benefits and other benefits	(234,216)	(148,466)
Shareholders and other related parties
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Trade payables/creditors	(8,870)	(37,985)
Joint ventures and associates
SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS
Trade payables/creditors	$ (44,382,811)	$ (52,888,732)

KEY MANAGEMENT PERSONNEL COMP_3

KEY MANAGEMENT PERSONNEL COMPENSATION - Summary of compensation of directors and other members (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
KEY MANAGEMENT PERSONNEL COMPENSATION
Salaries, social security and other benefits	$ 611,096	$ 509,135
Share-based incentives	480,450	6,193,668
Total	$ 1,091,546	$ 6,702,803

EVENTS OCCURRING AFTER THE RE_2

EVENTS OCCURRING AFTER THE REPORTING PERIOD (Details) - Issuance of Series X Corporate Bonds - Rizobacter Argentina S.A. $ in Millions	Nov. 25, 2024 USD ($)
Class A Corporate Bonds
Disclosure of non-adjusting events after reporting period [line items]
Corporate bonds	$ 2.4
Interest rate	7%
Class B Corporate Bonds
Disclosure of non-adjusting events after reporting period [line items]
Corporate bonds	$ 23.5
Interest rate	8%