Moolec Science (MLEC) POS AM 25 Nov 24 Prospectus update (post-effective amendment) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Jun. 30, 2024
Document Information Line Items
Entity Registrant Name	Moolec Science SA
Document Type	POS AM
Amendment Flag	true
Amendment Description	This Post-Effective Amendment No. 2 relates to our registration statement on Form F-1 (File No. 333-271282) originally declared effective by the Securities and Exchange Commission on May 8, 2023. We are filing this Post-Effective Amendment No. 2 to update the information contained in the registration statement to reflect our recently filed annual report on Form 20-F filed with the SEC on October 30, 2024.The information included in this filing amends the registration statement and the prospectus contained therein. No additional securities are being registered under this Post-Effective Amendment No. 2. All applicable registration fees were paid at the time of the original filing of the registration statement on April 17, 2023.
Entity Central Index Key	0001937737
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	N4

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Continuing operations
Revenue	$ 5,625,124	$ 905,049
Cost of sales	(5,152,543)	(1,048,354)
Other income	495,468
Research and development expense	(1,772,273)	(1,351,217)	(985,158)
Marketing expense	(643,060)	(256,421)	(105,060)
Administrative expense	(7,522,850)	(4,808,655)	(2,523,230)
Other operating expense	(72,717)	(94,207)	(38,985)
Loss from operations	(9,042,851)	(6,653,805)	(3,652,433)
Financial costs	(1,165,418)	(160,035)	(2,130)
Other financial results	1,868,964	1,030,525	(872,342)
Transaction expenses		(3,535,046)
Share based payment cost of listing shares		(42,705,061)
Gain/(loss) investment in associates	(19,940)
Net loss before Income tax	(8,359,245)	(52,023,422)	(4,526,905)
Income tax benefit	1,046,985	234,542
Net loss for the year	$ (7,312,260)	$ (51,788,880)	$ (4,526,905)
Basic and diluted loss per share (in Dollars per share)	$ (0.19)	$ (1.5)	$ (0.15)
Diluted loss per share (in Dollars per share)	$ (0.19)	$ (1.5)	$ (0.15)
Items that may be reclassified to profit or loss:
Foreign exchange differences on translation of foreign operations	$ 107,597	$ 18,112
Total other comprehensive income	107,597	18,112
Total comprehensive loss for the year	$ (7,204,663)	$ (51,770,768)	$ (4,526,905)

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Non-current assets
Intangible assets	$ 8,975,518	$ 8,519,098
Fixed assets	1,172,144	1,142,082
Goodwill	262,532	251,440
Right-of-use of assets	443,212	43,806
Prepayments	36,015
Other receivables	10,149,079	8,763,027
Total non-current assets	21,038,500	18,719,453
Current assets
Cash and cash equivalents	5,389,928	2,527,673
Short-term investments		306,034
Trade receivables	471,500	361,097
Other receivables	1,010,539	1,330,177
Prepayments	596,938	341,107
Inventories	6,279,519	465,748
Total current assets	13,748,424	5,331,836
TOTAL ASSETS	34,786,924	24,051,289
Equity
Share capital	385,641	375,641
Shares to be issued	3,068	3,068
Treasury shares	(1,232)
Share premium	69,159,382	66,996,982
Cost of own shares held	(303,768)
Cumulative translation adjustment	125,709	18,112
Equity settled share-based payment	3,382,343	1,335,253
Accumulated deficit	(65,935,383)	(58,623,123)
Total equity	6,815,760	10,105,933
Non-current liabilities
Accounts payable	7,600,000
Financial debt	11,703,708	99,046
Other liabilities	196,511	175,312
Lease liability	248,532
Deferred tax liability	72,096	1,071,807
Total non-current liabilities	19,820,847	1,346,165
Current liabilities
Accounts payable	3,414,686	7,479,614
Financial debt	2,555,683	2,546,243
Other liabilities	1,451,093	1,685,645
Warrant liabilities	555,500	887,689
Lease liability	173,355
Total current liabilities	8,150,317	12,599,191
TOTAL LIABILITIES	27,971,164	13,945,356
TOTAL LIABILITIES AND EQUITY	$ 34,786,924	$ 24,051,289

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($)	Shares issued	Shares to be issued	Treasury Shares	Share Premium	Cost of own shares held	Cumulative translation adjustment	Equity settled share-based payment	Retained (deficit)	Total
Balance at Jun. 30, 2021	$ 310,000			$ 7,290,000				$ (2,307,338)	$ 5,292,662
Net loss of the year									(4,526,905)
Equity settled share-based payment							838,576		838,576
Total comprehensive (loss)								(4,526,905)	(4,526,905)
Balance at Jun. 30, 2022	310,000			7,290,000			838,576	(6,834,243)	1,604,333
Issue of share capital (Moolec Shares)	15,000			8,105,000					8,120,000
Issue of share capital (SAFE shares)	2,623			3,170,723					3,173,346
Issue of share capital (LightJump shares)	33,639			39,610,630					39,644,269
Issue of share capital (Backstop shares)	12,017			7,999,023					8,011,040
Issue of share capital	36			10,647					10,683
Exchange differences on translation of foreign operations						18,112			18,112
Business combination		641		217,275					217,916
Net loss of the year								(51,788,880)	(51,788,880)
Equity settled share-based payment	2,326	2,427		593,684			496,677		1,095,114
Balance at Jun. 30, 2023	375,641	3,068		66,996,982		18,112	1,335,253	(58,623,123)	10,105,933
Exchange differences on translation of foreign operations						107,597			107,597
Net loss of the year								(7,312,260)	(7,312,260)
Settlement with shareholders (addition of treasury shares - see note 15)			(1,232)		(303,768)				(305,000)
Issue of share capital (Nomura agreement) – (See note 15)	10,000			2,162,400					2,172,400
Equity settled share-based payment							2,047,090		2,047,090
Balance at Jun. 30, 2024	$ 385,641	$ 3,068	$ (1,232)	$ 69,159,382	$ (303,768)	$ 125,709	$ 3,382,343	$ (65,935,383)	$ 6,815,760

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Cash flows from operating activities
Loss for the year	$ (7,312,260)	$ (51,788,880)	$ (4,526,905)
Adjustments to reconcile loss for the year to net cash flows
Income tax benefit	(1,046,985)	(234,542)
Amortization of intangible assets	713,374	94,517
Depreciation of fixed assets	177,155	27,505	1,699
Depreciation of right-of-use assets	123,632
Employee share-based payment	2,047,090	1,095,114	838,576
Change in fair value of Simply Agreement for Future Equity (“SAFE”)		313,346	860,000
Share based payment cost of listing shares (non-cash item)		42,705,061
Financial income/(expenses)	(983,959)	(1,452,876)	14,472
Changes in working capital
Accounts receivable	(94,474)	(44,126)
Other receivables	367,560	(276,292)
Prepayments	(291,846)	(339,046)	(1,703)
Inventories	(5,793,226)	66,484
Accounts payable	2,502,486	1,485,151	926,711
Other liabilities	263,185	837,231	1,171
Net cash used in operating activities	(9,328,268)	(7,511,353)	(1,885,979)
Cash flows from investing activities
Acquisition of fixed assets	(158,283)	(14,824)
Cash paid for acquisition of ValoraSoy net of the cash acquired		(1,930,883)
Acquisition of intangible assets		(164,362)
Short term investment subscriptions	(144,514)	(2,572,783)
Short-term investments withdrawals	437,662	2,346,032
Net cash generated from/(used in) investing activities	134,865	(2,336,820)
Cash flows from financing activities
Proceeds from issuance of share capital to UGVL and Theo (Backstop)		8,011,040
Proceeds from issuance of share capital to SPAC public holders (Trust)		1,988,975
Proceeds from issuance of convertible notes	10,940,000
Proceeds from financial debts	2,591,780	2,171,830
Payment of loans	(2,512,486)	(876,769)
Payments of interest	(570,224)	(24,098)
Proceeds from the SAFE			2,000,000
Proceeds from issue of shares	2,172,400	10,683
Payments of lease liabilities	(105,120)
Deferred payment for acquisition of ValoraSoy	(500,000)
Settlement with shareholders (addition of treasury shares) (see note 15)	(305,000)
Net cash generated from financing activities	11,711,350	11,281,661	2,000,000
Net increase in cash and cash equivalents	2,517,947	1,433,488	114,021
Cash and cash equivalents at beginning of the year	2,527,673	1,081,808	980,527
Effect of exchange rate changes and inflation on cash and equivalents	344,308	12,377	(12,740)
Cash and cash equivalents at end of the year	5,389,928	2,527,673	$ 1,081,808
Non-cash financing activities
Issue of share capital and Share premium of New Shareholders through other non-current receivables		8,120,000
Relief of SAFE financial liabilities through the issue of Share Capital and Share Premium		3,173,346
Capitalization of transaction expenses through Accounts payables		1,057,833
Net liabilities acquired through issuance of share capital		3,991,935
Acquisition of Business Combination trough deferred payment		488,430
Acquisition of Business Combination trough deferred payment in kind		$ 217,916
Increase in Right-of-use asset recognition through an increase in Lease liabilities	(521,107)
Increase in Intangible asset recognition through Accounts payables	$ (1,000,000)

General Information

General Information	12 Months Ended
	Jun. 30, 2024
General Information [Abstract]
General information	Note 1. General information Moolec Science SA (“the Company’’, “the Group” or “Moolec Science’’) is a public limited liability company (société anonyme) incorporated under the laws of the Grand Duchy of Luxembourg on May 23, 2022 (“date of incorporation”), created to develop affordable alternative proteins using molecular farming technology. The Company is registered with the Luxembourg Trade and Companies’ Register (Registre de Commerce et des Sociétés, Luxembourg) under number B268440. Its registered address is -2411 Company Reorganization On December 30, 2022 (the “Closing Date”), the Company consummated the transactions contemplated by the Business Combination Agreement dated as of June 14, 2022, by and among LightJump Acquisition Corporation (“LightJump” or “SPAC”, a Delaware corporation), Moolec Science Limited (“Moolec” or “Moolec Science Limited”, a private limited company incorporated under the laws of England and Wales), the Company, and Moolec Acquisition, Inc. (“Merger Sub”, a Delaware corporation) (referred together with Moolec Science SA as “the Group”), as amended by the Business Combination Agreement dated as of November 18, 2022. Pursuant to the Business Combination Agreement and related agreements: • • • • • At the Merger and without any further action on the part of SPAC, Merger Sub, the Company or Moolec or the holders thereunder: • • • • Following the Merger: • Prior to the Closing, on December 27, 2022, in connection with the vote to approve the adoption of the Business Combination Agreement at LightJump’s special meeting of stockholders, certain public holders of SPAC Common Stock exercised their right to redeem 2,572,848 shares of SPAC Common Stock for cash at a redemption price of approximately $10.23 per share, for an aggregate redemption amount of approximately $ 26.3 million. Accordingly, $1,988,975 remained in the Trust Account, for the benefit of the Company, after considering the redemption amount to be paid to the redeeming public holders of SPAC Common Stock. Additionally, pursuant to the Backstop Agreement, the Sponsor exercised the right to elect to concede Sponsor shares instead of contributing the requisite cash amount under the Backstop Agreement by conceding a total of 200,276 Sponsor shares of SPAC Common Stock to each of Union Group Ventures Limited (“UGVL”) and THEO I SCSp. (“Theo”). UGVL and Theo each contributed $4,005,520 to the Company pursuant to the terms of the Backstop Agreement and in turn the Company issued 400,552 Ordinary Shares to each of UGVL and Theo. As a result of the Exchange and following the consummation of the Transaction, Moolec and SPAC had become direct wholly -owned In accordance with IFRS -cash

Business Combination

Business Combination	12 Months Ended
	Jun. 30, 2024
Business Combination [Abstract]
Business combination	Note 2. Business combination Summary of ValoraSoy acquisition On April 24, 2023 (the “Closing Date”), the Company completed the acquisition of ValoraSoy S.A. (“ValoraSoy Food Ingredients”) from the sellers in accordance with the share purchase agreement (“ValoraSoy SPA”) by and among the Company and the sellers (the “ValoraSoy Acquisition”). As a result of the ValoraSoy Acquisition, the Company acquired all of the issued and outstanding equity securities of ValoraSoy Food Ingredients from the sellers, and ValoraSoy Food Ingredients became a wholly owned subsidiary of the Company for total aggregate consideration of $2.6 million, in a combination of cash ($2.4 million of which $1.9 million were an immediate cash payment and $0.5 million will be paid in 6 months from the Closing Date) and equity (64,093 shares equivalent to $0.2 million which will be transferred in 12 months from the Closing Date). The acquisition agreement also included a contingent payment in a fixed amount of equity amounting to 384,558 shares equivalent to $1.7 million, which was determined to be a remuneration agreement for future services (the “earn -out and will be recognized as an expense over the required service period. The contingent payment is payable in shares over a three -year ValoraSoy Food Ingredients has more than 10 years of experience, specializes in the production of textured soy proteins and has a long history providing high -quality -based -of-the-art Details of the purchase consideration, the net assets acquired and goodwill are as follows: Purchase consideration: Cash paid 1,931,112 Deferred Payment after 6 months 488,430 Payment in kind after 12 months 217,916 Total purchase consideration $ 2,637,458 The assets and liabilities recognised as a result of the acquisition are as follows: Fair Value Cash and Banks 228 Accounts Receivable 316,972 Other Receivable 1,044,808 Inventory 532,231 Property, Plant, and Equipment 1,138,026 Intangible Assets 3,824,054 Right-of-use of assets 43,507 Accounts Payable (1,384,980 ) Current Financial Debt (1,176,089 ) Current Other Liabilities (356,757 ) Non-current Financial Debt (119,464 ) Non-current Other Liabilities (177,367 ) Deferred Tax Liability (1,297,436 ) Net identifiable assets acquired $ 2,387,733 Goodwill recognized (i) 249,725 Net assets acquired $ 2,637,458 (i) -notch The pro -forma

Accounting Standards and Basis

Accounting Standards and Basis of Preparation	12 Months Ended
	Jun. 30, 2024
Accounting standards and Basis of preparation [Abstract]
Accounting standards and Basis of preparation	Note 3. Accounting standards and basis of preparation Note 3.1. Basis of Presentation These Consolidated Financial Statements of the Group have been prepared in accordance with International Financial Reporting Standards (IFRS) and interpretations issued by the IFRS Interpretations Committee (IFRS IC) applicable to companies reporting under IFRS. The financial statements comply with IFRS as issued by the International Accounting Standards Board (IASB). These consolidated financial statements of the Group for the year end of June 30, 2024, 2023 and 2022 were authorized by the Board of Directors of Moolec Science SA on October 30, 2024. Note 3.2. Basis of measurement The consolidated financial statements have been prepared on the historical cost basis. The significant accounting policies set out in Note 3 have been applied in preparing the consolidated financial statements as of June 30, 2024 and 2023. Due to the activities of the Group, costs and expenses presented in the consolidated statements of Comprehensive loss are classified according to their function. The consolidated statements of Financial Position has been prepared based on the nature of the transactions, distinguishing: (a) current assets from non -current -term -current -month Note 3.3. Functional and presentation currency Items included in the Consolidated Financial Statements are measured using the currency of the primary economic market in which the Company operates (“the functional currency”). These Consolidated Financial Statements are presented in US Dollars, which is Moolec Science SA’s functional currency. The Group has applied IAS 29 for its subsidiary in Argentina IAS 29 “Financial reporting in hyperinflationary economies”, which requires that the financial statements of an entity whose functional currency is the currency of a hyperinflationary economy, whether these are based on the historical cost method or the current cost method, be stated in terms of the measuring unit current at the closing date of the reporting period. For such purpose, the inflation produced since the acquisition date or the revaluation date, as applicable, must be computed in non -monetary -year three In an inflationary period, any entity that maintains an excess of monetary assets over monetary liabilities, will lose purchasing power, and any entity that maintains an excess of monetary liabilities over monetary assets, will gain purchasing power, provided that such items are not subject to an adjustment mechanism. Briefly, the restatement mechanism of IAS 29 establishes that monetary assets and liabilities will not be restated because they are already expressed in a current unit of measurement at the end of the reporting period. Assets and liabilities subject to adjustments based on specific agreements, will be adjusted according to those agreements. Non -monetary -monetary The inflation adjustment to the initial balances was calculated by means of a conversion factor derived from the Argentine price indexes published by the National Institute of Statistics. The Argentine price index as of June 30, 2024, and 2023 was 6,351.7145 and 1,709.6115, respectively. ValoraSoy has Argentine pesos as functional currency, which is a currency of a hyperinflationary economy, as explained above. Therefore, as from the acquisition of ValoraSoy, in April 2023, the Company has applied IAS 29. Comparative figures presented in the consolidated financial statements in a stable currency are not adjusted for subsequent changes in the price levels or exchange rates. Note 3.4. Use of estimates and judgements The preparation of the Consolidated Financial Statements requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reporting amounts as presented in the Consolidated Financial Statements for all periods presented. Estimates and underlying assumptions are reviewed on an ongoing basis. Refer to Note 3 — Summary of significant accounting policies for further discussion on accounting treatments applied in preparation of the financial results of the Group as of the reporting period in compliance with IFRS. Note 3.5. Going concern Management has evaluated whether there are conditions and events, considered in the aggregate, that raise substantial doubt about the Group’s ability to continue as a going concern after the accompanying Consolidated Financial Statements are issued. The accompanying Consolidated Financial Statements have been prepared on a going concern basis. The Group concludes it will, for the next 12 months from the issuance of these Consolidated Financial Statements, be able to realize its assets and discharge its liabilities in the normal course of operations. The Company confirms the financial support of its main shareholders for a minimum period of twelve months from the date of these financial statements.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jun. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Summary of significant accounting policies	Note 4. Summary of significant accounting policies Note 4.1. Basis of consolidation of subsidiary Subsidiaries are entities controlled by the Company. The financial statements of the Company’s subsidiaries are included in the Consolidated Financial Statements from the date that control commences after the acquisition date. The accounting policies of subsidiaries have been changed when necessary to align them with the policies adopted by the Company. Note 4.2. Foreign currency Transactions entered into by the Group 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 exchange rates as of the final day of each reporting period. Non -monetary -monetary -controlling Note 4.3. Intangible assets Intangible assets include projects in -progress Internally Generated Intangible Assets Expenditure on internally developed products is capitalized if it can be demonstrated that: • • • • • • Development expenditure not satisfying the above criteria and expenditure on the research phase of internal projects are recognized in the consolidated statements of operations as incurred. Capitalized development costs are amortized using the straight -line Useful lives and amortization methods are reviewed every year as required by IAS 38. Intangibles corresponding to the subsidiary in Argentina are adjusted for inflation applying IAS 29 in accordance with note 3.3. The research and development process can be divided into several discrete steps or phases, which generally begin with discovery, validation and development and end with regulatory approval and commercial launch. The process for developing seed traits is relatively similar for both GM and non -GM -GM -trait i) -industrial ii) iii) iv) -scale v) -launch -commercial vi) We determined that the Research & Development is more likely than not (“probable”) to become a commercialized product and reach compliance with IAS 38 criteria items at the end of the phase iii “Early Development”, when efficacy field trials are performed to determine the technical feasibility of the project by measuring parameters like expression level and phenological characteristics. The obtention of desired values for this set of data represents the strongest and clearest indication that the technical feasibility has been proved. Impairment testing of intangible assets not yet available for use requires the use of significant assumptions for the estimation of future cash flows and the determination of discount rates. The significant assumptions and the determination of discount rates for the impairment testing of goodwill are further explained below. Management’s estimations about the demonstrability of the recognition criteria for these assets and the subsequent recoverability represent the best estimate based on all the available evidence, existing facts and circumstances and using reasonable and supportable assumptions in cash flow projections. Therefore, the Consolidated financial statements do not include any adjustments that would result if the Group were unable to recover the carrying amount of the above -mentioned Management has made the estimates considering the cash flow projections projected. The key assumptions used are the following: Key assumption Management’s approach Discount rate The discount rate used ranges between 10% and 20% Budgeted market share The projected revenue from the products has been estimated by the management based on market penetration data for comparable products and technologies and on future expectations of foreseen economic and market conditions. The value assigned is consistent with external sources of information. Budgeted product prices The prices estimated in the revenue projections are based on current and projected market prices for the products. Budgeted gross margin Based on past performance and management’s expectations for the future. Intangible Assets Acquired in a Business Combination Intangible assets acquired in a business combination are identified and recognized separately regarding goodwill when they meet the definition of intangible assets and their fair value can be measured reliably. Such intangible assets are recognized at fair value at acquisition date. After the initial recognition, intangible assets acquired in a business combination are valued at cost, net of accumulated amortization, based on the expected attrition over the respective estimated periods for which the intangible assets will provide economic benefit to the Company. Intangible assets acquisitions from ValoraSoy were restated by applying the corresponding adjustment coefficients (as mentioned in Note 2.3) since the date of the business combination and are translated at the exchange rate at the closing date of the financial statements. Software Software licenses are valued at cost, restated as mentioned in Note 2.3, net of the corresponding accumulated amortization and impairment losses. Amortization is calculated on a straight -line Licenses and Intellectual Property Licenses acquired are recognized at cost, net of the corresponding accumulated amortization and impairment losses. Amortization is calculated on a straight -line The useful lives of the intangible assets are: Gamma Linolenic Acid (“GLA”) 22 years SPC ® 20 years IP Rights HB4 Technology – BIOX 5 years Customer relationship 20.5 years Note 4.4. Property, plant and equipment, net Property, plant and equipment assets are measured at historical cost less accumulated depreciation and any impairment loss, except for those acquired in a business combination, which are then recorded at fair value; assets under construction and land are not depreciated. The cost of the property, plant and equipment is the fair value of the consideration initially provided to acquire or construct the item and prepare it for use. Subsequent costs incurred for repair and maintenance, are expensed in the consolidated statements of comprehensive income unless these costs meet the criteria for capitalization (i.e. extension of the useful life). Depreciation commences when the assets are ready for use. Property, plant and equipment is depreciated based on the straight -line Property, plant and equipment corresponding to our subsidiary in Argentina are adjusted for inflation applying IAS 29 in accordance with note 3.3. An item of property, plant and equipment will be derecognized upon disposal or when future economic benefits from the continued use of the asset are no longer expected. The gain or loss arising from the derecognition is measured as the difference between the gain on sale and the carrying amount of the asset and is recognized through profit or loss. The useful lives of property, plant and equipment are: Storage 20 years Machinery and equipment 10 – 20 years Vehicles 5 years Furniture 10 years Computer equipment 3 – 5 years Note 4.5. Goodwill Goodwill arising from the acquisition of a business is recorded at cost at the acquisition date, less accumulated impairment losses, if any. The acquisitions related to a foreign operation is considered to be expressed in the functional currency of the foreign operation and are translated at the exchange rate at the reporting date. Goodwill acquisition related to the acquisition of ValoraSoy are recorded at cost, restated by applying the corresponding adjustment coefficients (as mentioned in Note 2.3) since the date of the business combination and are translated at the exchange rate at the closing date of the financial statements. Note 4.5.1 Goodwill impairment Goodwill is tested for impairment annually at the cash -generating -generating Impairment losses recognized for cash -generating Note 4.6. Inventories, net Inventories are presented at the lower of acquisition cost or net realizable value. Cost is determined by the weighted average method. The net realizable value represents the estimated sale price less all the estimated termination and selling costs. The cost of finished products and products in progress includes the costs of raw materials, direct labor, other direct costs and the respective direct production expenses (based on normal operating capacity), excluding borrowing costs. Inventories corresponding to the subsidiary in Argentina are adjusted for inflation applying IAS 29 in accordance with note 3.3. Note 4.7. Trade receivables and other receivables Trade receivables represent amounts owing for goods supplied by the Company prior to the end of the financial period which remain unpaid. They arise from transactions in the normal operating activities of the Company. Trade receivables are carried at amortized cost, net of expected credit losses. The Company derecognizes a financial asset when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party. If the Company neither transfers nor retains substantially all the risks and rewards of ownership and continues to control the transferred asset, the Company recognizes its retained interest in the asset and an associated liability for amounts it may have to pay. If the Company retains substantially all the risks and rewards of ownership of a transferred financial asset, the Company continues to recognize the financial asset and also recognizes a collateralized borrowing for the proceeds received. Note 4.8. Prepayments Prepayments are measured at cost. Note 4.9. Leases and right-of-use of assets Due to the acquisition of ValoraSoy, the Group acquired rights to use a parcel of land, as part of the acquisition agreement. At the acquisition date, right -of-use -party The ownership of the parcel of land is held by one of the sellers of ValoraSoy, who has entered into an agreement with the Company whereby he granted the right -of-use The right -of-use Leases recognition The Group assesses whether a contract is or contains a lease at inception of a contract. The Group recognizes a right -of-use -term -line If a contract is or contains a lease, a lease liability is recognized representing the present value of cash flows estimated to settle the contract, discounted using the discount rate implicit in the lease, or if that is not available, a discount rate which would be required if the underlying asset was acquired through a financing arrangement. The Company will also recognize a right -of-use -of-use The right -of-use The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. Generally, the Company uses its incremental borrowing rate as the discount rate. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. It is remeasured when there is a change in future lease payments arising from a change in index or rate, a change in the estimate of the amount expected to be payable under a residual value guarantee, or as appropriate, changes in the assessment of whether a purchase or extension option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised. The lease liability is presented in the ‘Current/Non -current -of-use Note 4.10. Cash and cash equivalents For the purposes of the statements of financial position and statements of cash flows, cash and cash equivalents include cash on hand and in banks and short -term Note 4.11. Share capital and reserves Ordinary shares Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares and share options are recognized as a deduction from equity, net of any tax effects. Foreign currency translation adjustment The foreign currency translation reserve is used to record exchange differences arising from the translation of the financial statements from the functional currency of Argentine Peso into the presentation currency of US dollar. Treasury shares and cost of own shares held IAS 32 — Financial Instruments: Presentation (“IAS 32”) states that treasury shares must be deducted from equity and that no gain or loss shall be recognised on the purchase, sale, issue or cancellation of such shares. The Company elected to present their treasury shares as separate line items in the Consolidated statement of changes in equity. When treasury shares are sold or reissued subsequently, the amount received is recognized as an increase in equity with an increase in cost of own shares and the resulting surplus or deficit (if any) on the transaction is presented within share premium. Note 4.12. Share-based payment arrangements Share -based The Group receives services in exchange for its own equity instruments and does not have any obligation to settle the obligation with cash, so the plan is classified as equity settled. The only condition to be met is the delivery of service by the employee during a certain period as defined in the Agreements. The fair value of options granted under the plan is measured at grant date and recognized in accordance with the requirements of IFRS The total expense is recognized over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied. When the options are exercised, the Company issues the shares to the employee, members to the executive team and/or Directors. The proceeds received, net of any directly attributable transaction costs, are credited directly to equity. Where shares are forfeited due to a failure by the employee to satisfy the service conditions, any expenses previously recognised in relation to such shares are reversed with effect from the date of the forfeiture. The ValoraSoy acquisition agreement also included a contingent payment in a fixed amount of equity amounting to 384,558 -out -year Note 4.13. Accounts payable and other liabilities Trade and other payables are recognized when the Group has a legal or a constructive obligation, as a result of a past event, and it is probable that there may be an outflow of resources embodying economic benefits to settle the obligation and the obligation can be measured reliably. These amounts represent liabilities for goods and services provided to the Group prior to the end of financial year which are unpaid. The Company derecognizes financial liabilities when, and only when, the Company’s obligations are discharged, canceled or have expired. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss. Other payables correspond mainly to employment obligations and provisions. Note 4.14. Taxes Current income tax Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the country where the Group operates and generates taxable income. Current income tax relating to items recognized directly in equity is recognized in equity and not in the consolidated statements of operations. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Deferred tax Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax liabilities are recognized for all taxable temporary differences, except: • • Deferred tax assets are recognized for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilized, except: • • The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are re -assessed Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates that have been enacted or substantively enacted at the reporting date. Deferred tax relating to items recognized outside profit or loss is recognized outside profit or loss. Deferred tax items are recognized in correlation to the underlying transaction either in OCI or directly in equity. Note 4.15. Subsidiaries and joint arrangements Where the Company holds a controlling interest in an entity, such entity is classified as a subsidiary. The Company exercises control over such an entity if all three of the following elements are present: (i) the Company has the power to direct or cause the direction of the management and policies of the entity, (ii) the Company is exposed to the variable returns of such entity; and (iii) the Company has power to affect the variability of such returns. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control. De -facto -facto The Company is a party to a joint arrangement when there is a contractual arrangement that confers joint control over the relevant activities of the arrangement to the Group and at least one other party. Joint control is assessed under the same principles as control over subsidiaries. The subsidiaries and joint arrangements of the Company, of which their financial results have been included in the Consolidated Financial Statements, and in which the Company holds a majority of the voting rights or shares joint control as of June 30, 2024 are as follows: Name Principal activities Country of % Equity Moolec Science Limited (i) Investment in subsidiaries United Kingdom 100 % LightJump Acquisition Corporation Investment in subsidiaries USA 100 % ValoraSoy S.A. Investment in subsidiaries Argentina 100 % AG Biomolecules LLC (DE) Investment in subsidiaries USA 100 % Microo Foods Ingredients S.L. Investment in joint arrangements Spain 50 % (i) Note 4.16. Financial instruments Financial assets and liabilities are recognized when an entity of the Group becomes party to the contractual provisions of an instrument. Financial assets and liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and liabilities (other than those designated at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or liabilities, when appropriate, at initial recognition. Transaction costs directly attributable to the acquisition of financial assets or liabilities designated at fair value through profit or loss are recognized immediately through profit or loss. The Company applies a hierarchy to classify valuation methods used to measure financial instruments carried at fair value. Levels 1 to 3 are defined based on the degree to which fair value inputs are observable and have a significant effect on the recorded fair value, as follows: • • • Note 4.17.1. Financial assets Classification of financial assets If and when applicable the Company follows the framework and requirements outlined in IFRS 9 to classify financial assets based on whether: • • By default, all other financial assets are subsequently measured at fair value through profit or loss. Trade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. They are generally due for settlement within 30 days and are therefore all classified as current. Trade receivables are recognized initially at the amount of consideration that is unconditional, unless they contain significant financing components, when they are recognized at fair value. The Group holds the trade receivables with the objective of collecting the contractual cash flows and therefore measures them subsequently at amortized cost using the effective interest method. Gains and losses in foreign currency Trade receivables denominated in a currency other than the subsidiaries’ functional currency is determined in that foreign currency and converted to the subsidiaries’ functional currency at the end of each reporting period using the then prevailing spot rate. Exchange differences are recognized through profit or loss and are classified within financial income/expenses. Derecognition of financial assets The Group derecognizes a financial asset only when the contractual rights to the asset’s cash flows expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party. If the Group does not transfer or retain substantially all risks and rewards of ownership and continues to control the transferred asset, the Group recognizes its interest retained in the asset and an associated liability for the amounts to be paid. If the Group retains substantially all the risks and rewards of ownership of a transferred financial asset, the Group continues to recognize the financial asset and also recognizes a loan secured by the consideration received. Upon derecognition of a financial asset measured at amortized cost, the difference between the carrying amount of the asset and the sum of the consideration received and receivable is recognized through profit or loss. The Group also derecognizes a financial asset when there is information which indicates that the counterparty is in serious financial difficulty and there is no realistic prospect of recovery. The derecognized financial assets may still be subject to compliance activities in accordance with the Group’s recovery procedures, taking into account legal advice when appropriate. Any recovery is recognized through profit or loss. Note 4.17.2. Financial liabilities and equity instruments Classification as debt or equity Debt and equity instruments are classified as financial liabilities or equity in accordance with the substance of the contractual agreement and definitions of financial liability and equity instrument. Equity instruments An equity instrument consists of any contract that evidences a residual interest in the assets of an entity, after deducting all of its liabilities. Equity instruments issued by a Group entity are recognized for income received, net of direct issue costs. Financial liabilities Financial liabilities are classified at their inception at fair value through profit or loss or at amortized cost, using the effective interest amortization method. Warrant liabilities As part of the reorganization, the Group acquired public warrants (“Public warrants”). The warrants are initially recognized at fair value on the date a derivative contract is entered into, and they are subsequently remeasured to their fair value at the end of each reporting period. Gains and losses will be recorded in profit or loss. These instruments are measured at Level 1 fair value based on its quoted price. Note 4.18. Loss per share The Group presents basic and diluted earnings per share (EPS) data for its ordinary shares. Basic EPS is calculated by dividing the profit and loss attributable to ordinary shareholders of the Group by the weighted average number of ordinary shares outstanding during the period. Diluted EPS is determined by adjusting the profit or loss attributed to ordinary shareholders and the weighted average number of ordinary shares outstanding for the effects of all dilutive potential ordinary shares. For the year ended on June 30, 2024, 2023 and 2022, Basic EPS and Diluted EPS are the same. Employee share -based Note 4.19. Revenue The group identifies contracts with customers and evaluates the goods and services committed therein to determine performance obligations and their classification between performance obligations that are satisfied at a given time or over time. Revenue from satisfaction of performance obligations at a given time is recognized when the client obtains control of the committed asset or service considering whether there is a right to collection, if the client has the physical possession, if the client has the legal right and if they have transferred the risks and benefits. Revenue from sales is recognized when performance obligations are satisfied, usually when the products are delivered to the purchaser at the determined location, according to the agreed sales terms. Typically, our average payment terms range from 15 to 40 days at a consolidated level. Longer terms may be granted in limited circumstances; however, the effects of such sales are not material to our consolidated financial statements. Those payment terms do not contain a significant financing component. Note 4.20. Other income Other income corresponds to the results from the settlement in foreign currency of exports of our Argentinean subsidiary through purchase and sale operations with marketable securities acquired with settlement in foreign currency and sold with settlement in local currency. This mechanism is used up to the threshold specified by the rules for exports of specific grains and grain -derived-products Note 4.21. Expenses Research and development costs Research costs are expensed in the period in which these costs are incurred. Development costs are expensed in the period in which these costs are incurred if they do not meet the criteria for capitalization. Sales and marketing, administrative and other operating expenses The Group recognizes expenses in the period in which these costs are incurred and are presented by function on the consolidated statements of operations. Sales and marketing expenses primarily relate to marketing materials and research of the Group to increase brand awareness in the marketplace. Administrative expenses primarily comprise professional fees (mainly related to consultancy, accountancy and legal expenses), payroll and share based compensation to certain executives. Other operating expenses relate to those that do not depend on general business operations or relate to the other expense categories. Note 4.22. New and amended IFRS Standards that are effective for the current year. a) • • • • These new standards and amendments did not have any material impact on the Group. b) • • -current • • These standards and amendments are not expected to have a material impact on the Group. • • • The Group is currently analyzing the potential impact of these new standards on our financial statements. Note 4.23. Segment reporting The Group operates in a single operating segment, which is “science -based The Executive Team evaluates the Group’s financial information and resources and assess the financial performance of these resources on a consolidated basis on the basis of Net revenue/loss for the period. The Group’s revenue, results and assets for this one reportable segment can be determined by reference to the consolidated statement of comprehensive income and consolidated statement of financial position. For the year For the year Revenue (1) 5,625,124 905,049 Cost of sales (2) (5,152,543 ) (1,048,354 ) (1) (2) As required by IFRS 8 Operating Segments, below are presented applicable entity -wide Revenues breakdown: The Company’s revenues arise from operations in Argentina. During the periods covered by these consolidated financial statements the Company had no revenues from customers attributed to the entity’s country of domicile. Non-current assets other than financial instruments Non -current As of As of Luxembourg 1,262,532 251,440 United Kingdom 4,600,761 4,774,320 Argentina 4,673,592 4,930,666 United States 352,536 — Total non-current assets other than financial instruments $ 10,889,421 $ 9,956,426 Note 4.24. Business combinations The Group applies the acquisition method to account for business combinations. The acquisition cost is measured as the aggregate of the consideration transferred for the acquisition of a subsidiary, which is measured at fair value at the acquisition date, and the amount of any non -controlling -controlling -controlling Any contingent consideration to be transferred by the Group is recognized at fair value at the acquisition date. The contingent consideration is classified as an asset or liability that is a financial instrument under IFRS 9 is measured at fair value through profit or loss. Goodwill is initially measured at cost, which is the excess of the aggregate of the consideration transferred and the amount of the non -controlling After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For impairment testing, goodwill acquired in a business combination is, as of the acquisition date, allocated to each of the cash -generating Any impairment in the carrying value is recognized in the consolidated statement of comprehensive income. In the case of acquisitions in stages, prior to the write -off -measured -measurement Note 4.25. Critical accounting judgements and estimates The Group makes certain estimates and assumptions regarding the future. Estimates and judgments are continually evaluated based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the future, actual experience may differ from these estimates and assumptions. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are listed below. Critical estimates • •

Comparative Information

Comparative Information	12 Months Ended
	Jun. 30, 2024
Comparative Information [Abstract]
Comparative Information	Note 5. Comparative Information The information disclosed for comparative purposes arises from the consolidated financial statements of Moolec Science SA as of June 30, 2023 and 2022.

Intangible Assets

Intangible Assets	12 Months Ended
	Jun. 30, 2024
Intangible Assets [Abstract]
Intangible Assets	Note 6. Intangible Assets Gamma Linolenic SPC ® IP rights Customer Software Total As of June 30, 2022 Cost 3,000,000 1,598,930 — — — 4,598,930 Accumulated Amortization — — — — — — Net book amount $ 3,000,000 $ 1,598,930 $ — $ — $ — $ 4,598,930 Year ended June 30, 2023 Opening net book amount 3,000,000 1,598,930 — — — 4,598,930 Additions 101,033 63,329 — — — 164,362 Acquisitions through business combinations — — — 3,819,009 5,045 3,824,054 Effect of changes in foreign exchange rates — — — 26,235 34 26,269 Amortization (i) — — — (93,247 ) (1,270 ) (94,517 ) Closing net book amount $ 3,101,033 $ 1,662,259 $ — $ 3,751,997 $ 3,809 $ 8,519,098 As of June 30, 2023 Cost 3,101,033 1,662,259 — 3,845,244 5,079 8,613,615 Accumulated Amortization — — — (93,247 ) (1,270 ) (94,517 ) Net book amount $ 3,101,033 $ 1,662,259 $ — $ 3,751,997 $ 3,809 $ 8,519,098 Year ended June 30, 2024 Opening net book amount 3,101,033 1,662,259 — 3,751,997 3,809 8,519,098 Additions — — 1,000,000 — — 1,000,000 Effect of changes in foreign exchange rates — — — 169,626 168 169,794 Amortization (i) (105,717 ) (62,335 ) — (541,345 ) (3,977 ) (713,374 ) Closing net book amount $ 2,995,316 $ 1,599,924 $ 1,000,000 $ 3,380,278 $ — $ 8,975,518 As of June 30, 2024 Cost 3,101,033 1,662,259 1,000,000 4,014,870 5,247 9,783,409 Accumulated Amortization (105,717 ) (62,335 ) — (634,592 ) (5,247 ) (807,891 ) Net book amount $ 2,995,316 $ 1,599,924 $ 1,000,000 $ 3,380,278 $ — $ 8,975,518 ____________ (i)

Fixed Assets

Fixed Assets	12 Months Ended
	Jun. 30, 2024
Fixed Assets [Abstract]
Fixed Assets	Note 7. Fixed assets Chymosin Vehicles Furniture Storage Computer Machinery Assets Total As of June 30, 2022 Cost 10,617 — — — — — — 10,617 Accumulated Depreciation (1,699 ) — — — — — — (1,699 ) Net book amount $ 8,918 $ — $ — $ — $ — $ — $ — $ 8,918 Year ended June 30, 2023 Opening net book 8,918 — — — — — — 8,918 Acquisitions through business combinations, net — 25,464 5,154 49,281 2,633 1,055,494 — 1,138,026 Effect of changes in foreign exchange — 176 35 340 (9 ) 7,277 — 7,819 Additions — — — 9,143 5,681 — — 14,824 Depreciation (i) (1,699 ) (1,603 ) (106 ) (1,160 ) (699 ) (22,238 ) — (27,505 ) Closing net book amount $ 7,219 $ 24,037 $ 5,083 $ 57,604 $ 7,606 $ 1,040,533 $ — $ 1,142,082 As of June 30, 2023 Cost 10,617 25,640 5,189 58,764 8,305 1,062,771 — 1,171,286 Accumulated Depreciation (3,398 ) (1,603 ) (106 ) (1,160 ) (699 ) (22,238 ) — (29,204 ) Net book amount $ 7,219 $ 24,037 $ 5,083 $ 57,604 $ 7,606 $ 1,040,533 $ — $ 1,142,082 Year ended June 30, 2024 Opening net book 7,219 24,037 5,083 57,604 7,606 1,040,533 — 1,142,082 Effect of changes in foreign exchange — 1,060 223 2,541 (766 ) 45,876 — 48,934 Additions — — 2,303 3,315 7,121 142,939 2,605 158,283 Depreciation (i) (1,699 ) (10,039 ) (895 ) (3,610 ) (4,259 ) (156,653 ) — (177,155 ) Closing net book amount $ 5,520 15,058 6,714 59,850 9,702 1,072,695 $ 2,605 $ 1,172,144 As of June 30, 2024 Cost 10,617 26,700 7,715 64,620 14,660 1,251,586 2,605 1,378,503 Accumulated Depreciation (5,097 ) (11,642 ) (1,001 ) (4,770 ) (4,958 ) (178,891 ) — (206,359 ) Net book amount $ 5,520 15,058 6,714 59,850 9,702 1,072,695 2,605 1,172,144 ____________ (i)

Goodwill

Goodwill	12 Months Ended
	Jun. 30, 2024
Goodwill [Abstract]
Goodwill	Note 8. Goodwill Goodwill Year ended June 30, 2022 — Acquisitions through business combinations 249,725 Effect of changes in foreign exchange rates 1,715 As of June 30, 2023 $ 251,440 As of June 30, 2023 Cost 251,440 Accumulated impairment — Net book amount 251,440 Year ended June 30, 2024 251,440 Effect of changes in foreign exchange rates 11,092 As of June 30, 2024 262,532 As of June 30, 2024 Cost 262,532 Accumulated impairment — Net book amount 262,532 As of June 30, 2024 no goodwill impairment losses were recognized.

Leases

Leases	12 Months Ended
	Jun. 30, 2024
Presentation of leases for lessee [abstract]
Leases	Note 9. Leases The Group has leases of office and warehouse buildings, land, and equipment. Rental contracts are for fixed terms varying between three and five years. Information about leases for which the Group is a lessee is presented below. Reconciliation of asset balances: Buildings Equipment Land Total As of June 30, 2022 $ — $ — $ — $ — Acquisitions through business combinations (i) — — 43,507 43,507 Effect of changes in foreign exchange rates — — 299 299 As of June 30, 2023 $ — $ — $ 43,806 $ 43,806 Effect of changes in foreign exchange rates — — 1,932 1,932 Additions 140,785 380,321 — 521,106 Amortization (18,771 ) (104,861 ) — (123,632 ) As of June 30, 2024 $ 122,014 $ 275,460 $ 45,738 443,212 (i) -of-use Lease Liabilities The Group’s lease liabilities are guaranteed by the lessor’s title to the leased assets. As of June 30, 2024 and 2023, the Group maintains the following opened balances: Reconciliation of lease liability balances: Buildings Equipment Total As of June 30, 2023 $ — $ — $ — Book value at the beginning of the year — — — Additions of the year 140,786 380,321 521,107 Interest expenses 9,589 31,527 41,116 Payments of the year (15,200 ) (125,136 ) (140,336 ) As of June 30, 2024 $ 135,175 $ 286,712 $ 421,887 As of As of Non-current 248,532 — Current 173,355 — Total $ 421,887 $ —

Other Receivables

Other Receivables	12 Months Ended
	Jun. 30, 2024
Other Receivables [Abstract]
Other receivables	Note 10. Other receivables As of As of Receivables with shareholders (i) 10,149,079 8,763,027 Total Other receivables – Non-current $ 10,149,079 $ 8,763,027 ____________ (i) As of As of Taxes $ 622,614 $ 952,953 Others 387,925 377,224 Total Other receivables – Current $ 1,010,539 $ 1,330,177 The book value is reasonably approximate to the fair value given its short -term

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Jun. 30, 2024
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	Note 11. Cash and cash equivalents For the purposes of preparing the Consolidated Statements of Financial Position and Statement of Cash Flows, the item “Cash and Cash Equivalents” includes cash on hand and in banks and short -term Bank overdrafts are classified as “Financial Debt” in the Consolidated Statement of Financial Position. Cash and cash equivalents at each end of year, as disclosed in the Consolidated statements of cash flows, may be reconciled against the items related to the Consolidated Statement of Financial Position as follows: As of As of Bank accounts $ 3,295,805 $ 2,061,636 Short-term investments 2,093,374 463,594 Cash 749 2,443 Total cash and cash equivalents $ 5,389,928 $ 2,527,673

Short-Term Investments

Short-Term Investments	12 Months Ended
	Jun. 30, 2024
Short-Term Investments [Abstract]
Short-term investments	Note 12. Short-term investments As of As of Mutual funds $ — $ 306,034 Total short-term investments $ — $ 306,034

Trade Receivable

Trade Receivable	12 Months Ended
	Jun. 30, 2024
Schedule of Other Receivables Current [Abstract]
Trade Receivable	Note 13. Trade Receivable As of As of Accounts receivable $ 471,500 $ 361,097 Total Trade receivables $ 471,500 $ 361,097 The book value is reasonably approximate to the fair value given its short -term

Inventories

Inventories	12 Months Ended
	Jun. 30, 2024
Inventories [Abstract]
Inventories	Note 14. Inventories As of As of Raw materials (*) 4,835,072 179,368 Finished goods 1,444,447 286,380 Total Inventories $ 6,279,519 $ 465,748 ____________ (*)

Share Capital and Share Premium

Share Capital and Share Premium	12 Months Ended
	Jun. 30, 2024
Share Capital and Share Premium [Abstract]
Share capital and share premium	Note 15. Share capital and share premium As of June 30, 2024, the share capital stock and share premium amounts to $69,548,091. The following table sets forth details of the balances as of June 30, 2024 and 2023: Number of Shares Shares to Treasury Share Cost of own Balance as of June 30, 2022 31,000,000 310,000 — — 7,290,000 — Issue of share capital (Moolec Science shares) 1,500,000 15,000 — — 8,105,000 — Issue of share capital (SAFE shares) 262,260 2,623 — — 3,170,723 — Issue of share capital (LightJump shares) 3,363,810 33,639 — — 39,610,630 — Issue of share capital (Backstop shares) 1,201,656 12,017 — — 7,999,023 — Issue of share capital 3,519 36 — — 10,647 — From business acquisition — — 641 — 217,275 — Equity settled share-based payment 232,523 2,326 2,427 — 593,684 — Balance as of June 30, 2023 37,563,768 375,641 3,068 — 66,996,982 — Settlement with shareholders (addition of treasury shares) (123,166 ) — — (1,232 ) — (303,768 ) Issue of share capital 1,000,000 10,000 — — 2,162,400 — Balance as of June 30, 2024 38,440,602 385,641 3,068 (1,232 ) 69,159,382 (303,768 ) Share Purchase Agreement In April 2023, the Company entered into a Share Purchase Agreement with Nomura Securities International, Inc (“Nomura”). The Agreement provides for a committed equity financing facility under which the Company has the option, but not the obligation, to sell up to the equivalent of $50 million in aggregate gross purchase price of its ordinary shares to Nomura over a 36 -month Sales of ordinary shares to Nomura, and the timing of any such sales, will be determined by the Company from time to time in its sole discretion and will depend on a variety of factors, including, among other things, market conditions, the trading price of the ordinary shares and determinations by the Company regarding the use of proceeds from any sale. On June 2023, 3,600 On April 23, 2024 the Company issued 1,000,000 Settlement with shareholders (addition of treasury shares) On December 30, 2022 (the Date of Closing of the Business Combination Agreement or “BCA”) it was signed the “Agreement on Funds Flow”, by which the Sponsor agreed to place 255,000 of its shares in an “Escrow Account” for 12 months after the closing of the BCA, in order to fulfill potential claims that could arise during the 12 -month -month -month On December 27, 2023 it was signed an Agreement by which it was agreed that only 143,319 Lastly, on April 10, 2024 the Transfer Agent was instructed to transfer from the escrow account to Moolec Science the 20,000 remaining shares (recognized as Treasury shares)

Share Based Payment

Share Based Payment	12 Months Ended
	Jun. 30, 2024
Share Based Payment [Abstract]
Share based payment	Note 16. Share based payment Under the share -based As of June 30, 2024, Moolec Science SA had the following shared -based • • • The fair value of the options granted is measured at grant date and recognized in accordance with the requirements of IFRS Factor Group 1 Group 2 Group 3 Fair value of shares (range) $ 1.00 $ 1.00 $ 1.63 – 3.21 Exercise price $ 1.52 $ 8.00 $ 4.25 Expected volatility 70 % 70 % 70 % Dividend rate — — — Reference risk-free interest rate 3.00 % 3.00 % 4.25 % Plan duration 10 years 10 years 10 years Fair value of stock options at measurement date (range) $ 9.11 $ 7.25 $ 1.02 – 2.65 There are no market -related -vesting Moolec Science estimates an expected rotation of 2.00% annually at constant value, taking into account historical patterns of executives maintaining their jobs and the probability of exercising the options. This estimate is reviewed at the end of each annual or interim period. The following table shows the amount and exercise price and the movements of the stock options of directors, executives and managers of the Group for the period ended June 30, 2024 and 2023, respectively: June 30, 2024 Group 1 Group 2 Group 3 Number of Exercise Number of Exercise Number of Exercise At the beginning 325,826 $ 1.52 206,598 $ 8.00 700,000 $ 4.25 Granted during the period — — — — 200,000 $ 4.25 Forfeited during the period — — — — (66,667 ) 4.25 Exercised during the period — — — — — — Expired during the period — — — — — — At the ending 325,826 $ 1.52 206,598 $ 8.00 833,333 $ 4.25 June 30, 2023 Group 1 Group 2 Group 3 Number of Exercise Number of Exercise Number of Exercise At the beginning — — — — — — Granted during the period 579,078 $ 1.52 346,555 $ 8.00 700,000 $ 4.25 Forfeited during the period — — — — — — Exercised during the period (253,252 ) $ 1.52 (139,957 ) $ 8.00 — — Expired during the period — — — — — — At the ending 325,826 $ 1.52 206,598 $ 8.00 700,000 $ 4.25 The charge of the stock options recognized during the year ended on June 30, 2024 and 2023, was $ (881,022) and $ (508,149). The charge of the RSUs recognized during the year ended on June 30, 2024 and 2023, was $ (863,330) and $ (577,047).

Accounts Payable

Accounts Payable	12 Months Ended
	Jun. 30, 2024
Accounts Payable [Abstract]
Accounts Payable	Note 17. Accounts Payable As of As of Related parties (1) 7,600,000 — Total Accounts payable – Non-Current $ 7,600,000 — On June 14, 2024, Moolec Science SA and Bioceres Crop Solutions Corp. (“BIOX”) signed an agreement under which BIOX sold 15,000 tons of HB4 soybean to Moolec Science SA for an amount of USD 6,600,000 payable in 2026. Later, on September 15, 2024 such payables were exchanged for a convertible note (see note 31). Additionally, on June 29, 2024, Moolec Science SA entered into an exclusive Technology Access License Agreement with BIOX for USD 1,000,000, granting Moolec Science SA the right to use BIOX’s HB4 technology for a period of 5 years. As of As of Accruals 1,351,057 787,010 Trade payables 873,534 2,339,087 Related parties (i) 568,835 774,460 Transaction expenses payable 621,260 3,579,057 Total Accounts payable – Current $ 3,414,686 $ 7,479,614 The book value is reasonably approximate to the fair value given its short -term ____________ (i)

Other Liabilities

Other Liabilities	12 Months Ended
	Jun. 30, 2024
Other Liabilities [Abstract]
Other liabilities	Note 18. Other liabilities As of As of Investment in associate 19,940 — Other 176,571 175,312 Total Other liabilities – Non-Current $ 196,511 $ 175,312 As of As of Related parties (i) 794,301 677,000 Wages 288,213 221,141 Taxes 134,212 23,334 Deferred payment related to Business Combination — 492,799 Others 234,367 271,371 Total Other liabilities – Current $ 1,451,093 $ 1,685,645 The book value is reasonably approximate to the fair value given its short -term ____________ (i)

Financial Debt

Financial Debt	12 Months Ended
	Jun. 30, 2024
Financial Debt [Abstract]
Financial debt	Note 19. Financial debt As of As of Financial Debt denominated in US Dollars (i) 10,940,000 — Financial Debt denominated in Argentine Pesos 763,708 99,046 Total Financial debt – Non-Current $ 11,703,708 $ 99,046 As of As of Financial Debt denominated in US Dollars 1,768,715 2,028,500 Financial Debt denominated in Argentine Pesos 786,968 517,743 Total Financial debt – Current $ 2,555,683 $ 2,546,243 The book value is reasonably approximate to the fair value given its short -term (i) The Notes have a term of three years with an early conversion option with a strike price of US $6.00 per share. If the early conversion option is exercised, Moolec Science will have the option to pay the outstanding amount at that date using shares, cash or a combination of both. Initial interest rate on the notes is of 5% per annum payable annually in cash in arrears on anniversary of the date of the notes and on the maturity date, however Moolec Science will have the option at each payment date to capitalize the interest accrued. After the remaining cash payment made during 2024 the interest rate was increased to 10% per annum. Lastly, as per the convertible note with Invim Corporativo S.L., after the in -kind At maturity, Moolec Science will hold the option to deliver ordinary shares, cash, or a combination of cash and ordinary shares. The terms and conditions of outstanding loans are as follows: Entity Currency of Nominal Nominal Date of As of Convertible Notes USD 10,940,000 5% – 10% 15/10/2026 – 05/12/2026 11,550,354 Banco Macro – Pre financing of exports ARS 345,464 48% (*) 13/12/2024 61,126 Banco Galicia – bank ARS 24,389 58% (*) 30/06/2024 26,100 Banco Galicia – loans ARS 294,033 47% – 138% (*) 01/08/2024 – 03/04/2028 278,685 Banco Cordoba – loans ARS 109,649 48% (*) 03/05/2025 104,146 Banco Supervielle – loans ARS 131,579 35% (*) 14/05/2029 133,665 Banco Santander – loans ARS 555,856 25% – 58% (*) 03/09/2026 – 17/06/2030 553,615 Banco Macro – loans ARS 30,702 108% (*) 08/03/2024 – 14/03/2024 377,811 Rizobacter USD 350,000 10% 25/09/2024 369,439 Promissory notes USD 804,450 7.75% – 11.5% 17/12/2024 – 12/05/2025 804,450 Entity Currency of Nominal Nominal Date of As of Banco Macro – pre-financing of exports ARS 147,874 67% – 88% (*) 17/07/2023 – 27/12/2023 173,236 Banco Nacion – pre-financing of exports USD 28,500 2% 06/10/2023 28,635 Banco Cordoba – Pre financing of exports ARS 142,567 55% – 88% (*) 11/01/2023 – 26/06/2023 156,057 Banco Galicia – bank ARS 18,849 144% (*) 30/06/2023 18,849 HSBC Bank – bank ARS 4,625 108% (*) 30/06/2023 4,625 Banco Santander – bank overdrafts ARS 41,325 161% (*) 30/06/2023 44,446 Banco Galicia – loans ARS 99,643 35% – 85% (*) 21/08/2023 – 25/01/2024 33,728 HSBC Bank – loans ARS 19,508 64% (*) 27/07/2023 14,940 Banco Santander – loans ARS 119,001 50% – 57% (*) 03/09/2026 – 04/03/2027 118,185 Banco Macro – loans ARS 11,705 54% (*) 12/07/2023 1,257 Promissory notes USD 2,000,000 0% 22/05/2024 – 25/06/2024 2,000,000 Asociación Mutual AMA – loans ARS 42,316 53% (*) 10/07/2023 – 10/04/2024 51,331 (*)

Warrants Liabilities

Warrants Liabilities	12 Months Ended
	Jun. 30, 2024
Warrants Liabilities [Abstract]
Warrants liabilities	Note 20. Warrants liabilities Each of the Warrants to purchase an aggregate of 11,110,000 Ordinary Shares are exercisable to purchase one Ordinary Share and only whole warrants are exercisable. The exercise price of the Warrants is $11.50 per share. A Warrant may be exercised only during the period commencing on the date of the consummation of the transactions contemplated by the Business Combination Agreement and terminating on the earlier to occur of: the date that is five (5) years after the date on which the Business Combination is completed or the liquidation of the Company. Redemptions of warrants for cash once the public warrants become exercisable, may be redeemed (i) in whole and not in part, (ii) at a price of $0.01 per warrant, (iii) upon not less than 30 days’ prior written notice of redemption to each warrant holder, and (iv) if, and only if, the reported last sale price of the Ordinary Shares equals or exceeds $18.00 per share for any 20 trading days within a 30 -trading Considering that the fair value as of June 30, 2024, and 2023, is $0.0500 and $0.0799 per ordinary share respectively, the valuation of warrants is the following: As of As of At the beginning of the year $ 887,689 $ — Issued by the SPAC — 1,666,500 Fair value remeasurement (Gain) (332,189 ) (778,811 ) At the end of the year $ 555,500 $ 887,689

Deferred Tax and Income Tax

Deferred Tax and Income Tax	12 Months Ended
	Jun. 30, 2024
Deferred Tax and Income Tax [Abstract]
Deferred tax and Income tax	Note 21. Deferred tax and Income tax The roll forward of net deferred tax as of June 30, 2024 and 2023 is as follows: 2024 2023 Balance at beginning of year $ 1,071,807 $ — Incorporated through the business combination — 1,297,436 Credited to profit & loss (1,046,985 ) (234,542 ) Charged to Other Comprehensive Income 47,274 8,913 Balance at year end $ 72,096 $ 1,071,807 Principal statutory taxes rates in the countries where the Group operates for all the years presented are: Tax Jurisdiction 2024 2023 2022 Argentina 25% – 35% 25% – 35% — Luxembourg 15% – 17% 15% – 17% — United Kingdom 19% 19% 19% Reconciliation of effective tax rate The Group’s reconciliation of the effective tax rate is based on its domestic tax rate, with a reconciling item in respect of tax rates applied by Group companies in other jurisdictions. The tax rate used for 2024 represents the corporate tax rate of 15% from Luxembourg on the taxable income payable by the Group, in accordance with the tax laws of said jurisdiction. Income tax for other jurisdictions is calculated based on the substantially enacted nominal tax rates prevailing in the respective jurisdictions. As of As of As of Loss before tax $ (8,359,245 ) $ (52,023,422 ) $ (4,526,905 ) Corporate tax rate 15 % 15 % 19 % Income tax (benefit)/expense 1,253,887 7,803,513 860,112 Effect of difference tax rates subsidiaries operating in other jurisdictions 324,182 428,506 — Tax losses (i) (1,921,890 ) (1,631,947 ) (860,112 ) Non-deductible expenses – listing cost — (6,405,759 ) — Net gain on inflation effect on monetary items 738,674 52,914 — Income tax inflation adjustment 524,342 (35,826 ) — Others 127,790 23,141 — Tax benefit for the year $ 1,046,985 $ 234,542 $ — (i) Deferred tax Deferred tax assets and liabilities are recognized when the carrying amount of an asset or liability in the Consolidated statement of financial position differs from its tax base, except for differences arising on the initial recognition of goodwill. Net deferred tax liabilities are comprised of the following amounts: As of As of Deferred tax asset Tax loss carry-forward 777,515 292,267 Other tax receivables 6,892 — Total other receivables $ 784,407 $ 292,267 Deferred tax liability Customer relationship 845,069 1,346,374 Fixed assets 11,434 — Other tax liabilities — 17,700 Total deferred tax liability $ 856,503 $ 1,364,074 Net deferred tax liability $ 72,096 $ 1,071,807 The following table shows the expiration date of the recognized accumulated tax loss carryforwards pursuant to statutes of limitations: Fiscal year Tax-loss carry Deferred Expiration Tax 2022 3,086 771 2027 Argentina 2023 1,806,586 451,646 2028 Argentina 2024 1,300,390 325,098 2029 Argentina Total $ 3,110,061 $ 777,515 Unrecognized deferred tax assets As of June 30, 2024, 2023 deferred tax assets relating to the operating company in the UK, Luxembourg and Argentina (Moolec Science S.E.) aren’t recognized because it is not probable that future taxable amounts will be available to utilize those temporary differences and losses. Therefore, in the present Consolidated Financial Statements, the Company decided not to recognize deferred income tax assets generated by the tax loss carry forward for the periods ended on June 30, 2024 and 2023 for the amounts of $1,921,890 and $ 7,601,790 respectively. Deferred tax assets have not been recognized in respect of the following items, because it is not probable that future taxable profit will be available against which the Group can use the benefits therefrom: 2024 2023 Tax losses per country Gross Tax Gross Tax United Kingdom (1) 15,405,401 2,927,026 11,536,344 2,191,905 Luxembourg (2) 46,434,435 6,965,165 42,751,716 6,412,757 Argentina 2,791,314 697,829 253,868 63,468 Total 64,631,150 10,590,020 54,541,928 8,668,130 (1) (2)

Financial Income _ Expenses

Financial Income / Expenses	12 Months Ended
	Jun. 30, 2024
Financial Income / Expenses [Abstract]
Financial income / expenses	Note 22. Financial income/expenses For the year ended June 30, June 30, June 30, Financial Costs Interest and commissions expense (1,124,302 ) (160,035 ) (2,130 ) Lease liability interest (41,116 ) — — Total Financial Costs $ (1,165,418 ) $ (160,035 ) $ (2,130 ) Other financial results Exchange rate (losses) (3,423,303 ) (1,386,599 ) (12,342 ) Inflation adjustment 2,954,698 245,989 — Interest income (Shareholders’ loan) 1,386,052 693,027 — Investment results 552,797 1,009,318 — Net fair value gain of warrant liabilities 332,189 778,811 — Change in fair value of Simply Agreement for Future Equity (“SAFE”) — (313,346 ) (860,000 ) Other 66,531 3,325 — Total Other financial results 1,868,964 1,030,525 (872,342 ) Total net financial income/(expenses) $ 703,546 $ 870,490 $ (874,472 )

Other Operating Expense

Other Operating Expense	12 Months Ended
	Jun. 30, 2024
Other Operating Expense [Abstract]
Other operating expense	Note 23. Other operating expense For the year ended June 30, June 30, June 30, Taxes, duties and penalties (41,883 ) (62,263 ) — Miscellaneous expenses (30,834 ) (31,944 ) (38,985 ) Total other operating expense $ (72,717 ) $ (94,207 ) $ (38,985 )

Administrative Expenses

Administrative Expenses	12 Months Ended
	Jun. 30, 2024
Administrative Expenses [Abstract]
Administrative expenses	Note 24. Administrative expenses For the year ended June 30, June 30, June 30, Equity settled share-based payment (1) (2,233,257 ) (1,166,755 ) (838,576 ) Audit, legal and accountancy fees (1,791,618 ) (2,024,611 ) (1,355,046 ) Payroll expenses (831,523 ) (841,580 ) (254,215 ) Insurance (755,681 ) (429,208 ) — Amortization of intangible assets (1) (545,322 ) (92,818 ) — Professional fees (540,333 ) (137,873 ) — Taxes (404,072 ) (915 ) — Travel expenses (135,554 ) (102,305 ) (52,532 ) Depreciation of fixed assets (18,803 ) (4,107 ) — Depreciation of right-of-use asset (18,771 ) — — Other office and administrative expenses (247,916 ) (8,483 ) (22,861 ) Total administrative expenses $ (7,522,850 ) (4,808,655 ) $ (2,523,230 ) ____________ (1) -cash -based

Research and Development Expens

Research and Development Expense	12 Months Ended
	Jun. 30, 2024
Research and Development Expense [Abstract]
Research and development expense	Note 25. Research and development expense For the year ended June 30, June 30, June 30, Professional fees (1,368,678 ) (886,628 ) (373,259 ) Amortization of intangible assets (168,051 ) — — Laboratories’ related expenses (111,592 ) (434,551 ) (449,442 ) Depreciation of right-of-use assets (104,861 ) — — Depreciation of fixed assets (13,648 ) (1,699 ) (1,699 ) Other research and development expenses (5,443 ) (28,339 ) (160,758 ) Total Research and development expenses $ (1,772,273 ) $ (1,351,217 ) $ (985,158 )

Cost of Sales

Cost of Sales	12 Months Ended
	Jun. 30, 2024
Cost of Sales [Abstract]
Cost of sales	Note 26. Cost of sales For the year ended June 30, June 30, June 30, Inventories at beginning (465,748 ) — — Inventories incorporated through the business combination — (532,231 ) — Purchases (9,465,791 ) (788,751 ) — Production costs Payroll and professional fees (683,987 ) (121,285 ) — Maintenance, energy and fuel related to fixed assets (393,872 ) (77,495 ) — Depreciation (144,704 ) (23,398 ) — Other production costs (257,413 ) (31,050 ) — Sub-total production costs (1,479,976 ) (253,228 ) — Foreign currency translation (20,547 ) 60,108 — Sub-total (11,432,062 ) (1,514,102 ) — Inventories as of the end 6,279,519 465,748 — Cost of sales (5,152,543 ) (1,048,354 ) —

Net Loss per Share

Net Loss per Share	12 Months Ended
	Jun. 30, 2024
Net Loss per Share [Abstract]
Net loss per share	Note 27. Net loss per share The Group’s basic and diluted loss per ordinary share are the same because the Group has generated net loss to ordinary shareholders. The following table presents the calculation of basic and diluted loss per ordinary share for the year ended on June 30, 2024, 2023 and 2022 as follows: Numerator June 30, June 30, June 30, Loss for the year, attributable to the owners of the Group (7,312,260 ) (51,788,880 ) (4,526,905 ) Loss attributable to the ordinary shareholders (7,312,260 ) (51,788,880 ) (4,526,905 ) Weighted-average number of ordinary shares (basic and diluted) Denominator June 30, June 30, June 30, Weighted-average number of ordinary shares 37,870,351 34,466,258 31,000,000 Net loss attributable to ordinary shareholders per share June 30, June 30, June 30, Basic and Diluted (0.19 ) (1.50 ) (0.15 )

Related Parties

Related Parties	12 Months Ended
	Jun. 30, 2024
Related Parties [Abstract]
Related parties	Note 28. Related parties Balances and transactions between the Group entities, which are related parties, have been eliminated on consolidation and are not disclosed in this note. Transactions between the Group and its directors and/or executive board members and the Company and the Parent are disclosed below. Transactions with key management personnel Key management personnel compensation comprised: In USD ($) June 30, June 30, June 30, Short-term employee benefits 621,330 39,250 96,437 Share based payment 529,397 904,861 838,576 Other Related Party Transactions In USD ($) Note For the For the For the Share based payment Key management 529,397 904,861 838,576 CFO Shares Alloted — 364,014 — Issue of additional shares Issue of share capital — 15,000 — Issue of share premium — 39,610,630 — Expenses paid on behalf of the company Parent of BG Farming Technologies – Bioceres S.A. — — 265,810 100% Subsidiary of Bioceres S.A. – Bioceres LLC (i) — 238,121 156,760 Services provided by other companies — Bioceres Crop Solutions Corp (ii) 7,600,000 — — Invim Corporativo S.L. (iii) 10,000,000 — — 30% owned by Bioceres S.A. – INMET S.A. – Ingenieria Metabolica S.A. (iv) 26,745 286 252 98.6% owned by Bioceres S.A – INDEAR S.A. – Instituto de Agrobiotecnologia (v) 49,805 258,279 57,047 Owned by Bioceres S.A. – Agrality Inc. (vi) — 5,000 85,435 Founded and operated by the Company’s CPO – Future Foods B.V. (vii) 48,780 85,880 94,857 Union Group Ventures Limited (viii) — — 675,000 THEO I SCSp — — 1,500,000 (i) (ii) (iii) (iv) — (v) — (vi) (vii) (viii) The Company entered into an agreement with Union Group Ventures Limited which accrues an interest expense. Other Related Party Balances In USD ($) Balance Balance Bioceres Crop Solutions Corp (7,600,000 ) — 100% Subsidiary of Bioceres S.A. – Bioceres LLC (491,894 ) (623,629 ) Invim Corporativo S.L. (10,572,772 ) — Union Group Ventures Limited (794,301 ) (677,000 ) Founded and operated by the Company’s CPO – Future Foods B.V. (47,199 ) (78,337 ) Agrality Inc. (26,750 ) — INDEAR S.A. (2,992 ) (72,494 )

Cashflow Information

Cashflow Information	12 Months Ended
	Jun. 30, 2024
Cash Flow Information [Abstract]
Cashflow information	Note 29. Cashflow information Disclosure of changes in liabilities arising from financing activities: Financing activities Borrowings Convertible Total Financial debts as of June 30, 2022 Proceeds from borrowings 2,171,830 — 2,171,830 Proceeds from Valorasoy acquisition 1,295,553 — 1,295,553 Payment of loans (876,769 ) — (876,769 ) Interest payments (24,098 ) — (24,098 ) Exchange differences, currency translation differences and other financial results 78,773 — 78,773 Financial debts as of June 30, 2023 $ 2,645,289 $ $ 2,645,289 Proceeds from borrowings 2,591,780 — 2,591,780 Proceeds from issuance of Convertible Notes — 10,940,000 10,940,000 Payment of loans (2,512,486 ) — (2,512,486 ) Interest payments (535,007 ) — (535,007 ) Exchange differences, currency translation differences and other financial results 1,129,815 — 1,129,815 Financial debts as of June 30, 2024 $ 3,319,391 $ 10,940,000 $ 14,259,391

Financial Instruments

Financial Instruments	12 Months Ended
	Jun. 30, 2024
Financial Risk Management [Abstract]
Financial instruments	Note 30. Financial instruments 30.1 Financial risk management The Group’s activities are subject to several financial risks: market risk (including the exchange rate risk, the interest rate risk and price risk), credit risk and liquidity risk. The following matters have been considered by Management in determining the appropriateness of the going concern basis of preparation of the accompanying Consolidated Financial Statements. a) Credit risk Credit risk is the risk of financial loss to the Group if the counterparty to a financial instrument fails to meet its contractual obligations. Financial instruments held by the Group that are potentially subject to concentration of credit risk are primarily cash and receivables. Management believes that the credit risk concentrating with respect to cash and amounts receivable is remote. The following table sets forth details of the age of trade receivables and other receivables: As at June 30, June 30, To due become Up to 3 months $ 471,500 $ 450,728 The Group sells its products to a diverse base of customers. Customers include multi -national The Group’s management determines concentrations of credit risk by periodically monitoring the credit worthiness rating of existing customers and through a monthly review of the trade receivables’ aging analysis. In monitoring the customers’ credit risk, customers are grouped according to their credit characteristics. The Group’s policy is to manage credit exposure to counterparties through a process of credit rating. The Group performs credit evaluations of existing and new customers, and every new customer is examined thoroughly regarding the quality of its credit before offering the customer transaction terms. The examination made by the Group includes outside credit rating information, if available. Additionally, and even if there is no independent outside rating, the Group assesses the credit quality of the customer taking into account its financial position, past experience, bank references and other factors. A credit limit is prescribed for each customer. These limits are examined periodically. Customers that do not meet the Group’s criteria for credit quality may do business with the Group on a prepayment basis. b) Liquidity risk Liquidity risk is the risk that the Group will encounter difficulty in meeting the obligations affiliated with its financial liabilities that are settled by delivering cash or another financial asset. The Group’s approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group’ s reputation. Given the Group’s financial position as of June 30, 2024, total current financial assets $ 6,871,967 as compared to total financial liabilities of $ 26,921,679 management expects that the Group will be able to provide the capital needed to keep the Group liquid and able to fulfill its short -term The Company continuously monitors and reviews its actual and forecasted cash flows and manages liquidity risk by maintaining adequate cash and cash equivalents, by utilizing term loans and by monitoring developments in the capital markets. The table below analyzes the Company’s financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet to the contractual maturity date. Maturity date Without any Total Within 1 year Between 1 Between 2 More than June 30, 2024 Trade Payables 3,414,686 — 10,115,600 — — 13,530,286 Other liabilities 1,471,033 181,768 — — — 1,652,801 Financial debts 2,351,893 402,781 15,109,288 — — 17,863,962 Subtotal $ 7,237,612 $ 584,549 $ 25,224,888 $ — $ — $ 33,047,049 Warrant 555,500 — — — — 555,500 Subtotal 555,500 — — — — 555,500 Total $ 7,793,112 $ 584,549 $ 25,224,888 $ — — 33,602,549 June 30, 2023 Trade Payables 7,479,614 — — — — 7,479,614 Other liabilities 1,776,438 180,197 — — 1,956,635 Financial debts 2,578,100 72,831 108,638 — — 2,759,569 Subtotal $ 11,834,152 $ 253,028 $ 108,638 $ — $ — $ 12,195,818 Warrant 887,689 — — — — 887,689 Subtotal 887,689 $ — $ — $ — $ — $ 887,689 Total $ 12,721,841 $ 253,028 $ 108,638 $ — $ — $ 13,083,507 c) Market risk Market risk is the risk that changes in market prices -e Commodity risk In the normal course of its business, the Company is exposed to risk resulting from fluctuations in the market prices of commodities. The Company does not engage in transactional hedging of its commodity price risk. Foreign currency exchange risk The Company is exposed to foreign exchange risk as a result of transactions being conducted in currencies other than the functional currency of each of the Company and its subsidiaries. The Company has not entered into transactions that seek to hedge or mitigate its exposure to exchange rate fluctuations. The carrying amounts of the Group’s foreign currency denominated monetary assets and monetary liabilities at the reporting date are as follows: Assets Liabilities Currency 2024 2023 2024 2023 Argentine pesos 156,291 765,690 292,203 50,073 U.S. Dollar 695,307 368,186 1,491,998 2,227,751 Pound sterling 24 22,062 12,647 — Euro — — 167,072 — The following table details sensitivity to a 10% increase and decrease in the functional currency of each of the companies against the relevant foreign currencies. The sensitivity analysis includes only the outstanding monetary items denominated in foreign currency and adjusts its conversion at the end of the period for a 10% change in exchange rates. (+10%) Impact to (-10%) Impact to Assets Liabilities Currency 2024 2023 2024 2023 Argentine pesos 15,629 76,569 (29,220 ) (5,007 ) U.S. Dollar 69,531 36,819 (149,200 ) (222,775 ) Pound sterling 2 2,206 (1,265 ) — Euro — — (16,707 ) — d) Fair value risk Financial assets and liabilities are recognized when an entity of the Group becomes party to the contractual provisions of an instrument. The Company applies a hierarchy to classify valuation methods used to measure financial instruments carried at fair value. Levels 1 to 3 are defined based on the degree to which fair value inputs are observable and have a significant effect on the recorded fair value, as follows: Level 1: Level 2: Level 3: The following represents the carrying value and fair value of the Company’s financial instruments and non -financial Recurring measurements Note As of As of Financial Assets Amortized costs Cash and cash equivalents (i) 3,296,554 2,064,079 Trade and other receivables (i) 11,631,118 10,454,301 Fair value through profit or loss Cash and cash equivalents (ii) 2,093,374 463,594 Short-term investments (ii) — 306,034 Total financial assets $ 17,021,046 $ 13,288,008 Financial Liabilities Amortized costs Trade and other payables (i) 12,662,290 9,340,571 Financial debts (i) 14,259,391 2,645,289 Lease liabilities (i) 421,887 — Fair value through profit or loss Warrant liabilities (ii) 555,500 887,689 Total financial liabilities $ 27,899,068 $ 12,873,549 Net financial (liability)/asset $ (10,878,022 ) $ 414,459 (i) -term -term (ii) -term e) Interest rate risk The Group’s financing costs may be affected by interest rate volatility. Borrowings under the Group’s interest rate management policy may be fixed or floating rate. The Group maintains adequate committed borrowing facilities and holds most of its financial assets primarily in cash or short -term The Group’s interest rate risk arises from long -term Fixed-rate instruments As of As of Current financial liabilities (2,555,683 ) (2,546,243 ) Non-current financial liabilities (11,703,708 ) (99,046 ) Holding all other variables constant, including levels of our external indebtedness, as of June 30, 2024 a 10% increase/(decrease) in interest rates would increase/(decrease) interest payable by 360,457/ (360,457). f) Capital risk management The Company includes as its capital its share capital and accumulated deficit and has no externally imposed capital requirements. The Company’s objectives in managing capital are to safeguard cash as well as maintain financial liquidity and flexibility in order to preserve its ability to meet financial obligations, deploy capital to develop its mining properties and to maintain investor, creditor and market confidence to sustain the future development of the business. The Company manages its capital structure and makes adjustments as needed, in order to have funds available to support its activities. Management reviews its capital management approach on an ongoing basis. The Company’s financial strategy is designed to maintain a capital structure consistent with the objective stated above and to respond to business growth opportunities and changes in economic conditions, In order to maintain or adjust its capital structure, the Company may, from time to time, issue new shares, acquire or dispose of assets or adjust its capital spending to manage its ability to continue as a going concern. (Note 2.5).

Events after the Reporting Peri

Events after the Reporting Period	12 Months Ended
	Jun. 30, 2024
Events After the Reporting Period [Abstract]
Events after the reporting period	Note 31. Events after the reporting period Management has considered subsequent events through the date these consolidated financial statements were issued. On July 15, 2024, Moolec Science entered into an offtake agreement (the “Offtake Agreement”) with a leading global consumer packaged goods and pet food company for the use of our GLA Safflower Oil product, GLASO™. The Offtake Agreement has a term of three On August 6, 2024, Moolec Science Limited SE, our Argentine branch, entered into a collaboration agreement (the “Bunge Collaboration Agreement”) with Bunge Argentina SA (“Bunge”), a subsidiary of Bunge Global SA. The Bungee Collaboration Agreement aims to develop new safflower varieties designed to improve productivity for specific applications, such as biofuels On September 17, 2024, Moolec Science issued convertible notes to BIOX in exchange for the non -current three Starting in April 2025, the Company will have a quarterly option to request additional deliveries of HB4 ® On September 20, 2024, the Board of Directors of the Company approved the 2024 Omnibus Equity Incentive Plan (the “Incentive Plan”), to attract and retain the best available personnel, provide additional incentives to employees, directors and consultants and to promote the success of our business. Under the Incentive Plan, the maximum aggregate number of ordinary shares that may be issued pursuant to all awards is a number of Ordinary Shares equal to up to 13% of our issued and outstanding capital stock on a fully diluted basis. The Incentive Plan allows the Company to establish the terms and conditions of the equity awards granted thereunder. Previously, the Company had adopted the Moolec Limited Employee Share Plan as our share option plan, approved by the Board of Directors of the Company on December 20, 2023.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Basis of consolidation of subsidiary	Note 4.1. Basis of consolidation of subsidiary Subsidiaries are entities controlled by the Company. The financial statements of the Company’s subsidiaries are included in the Consolidated Financial Statements from the date that control commences after the acquisition date. The accounting policies of subsidiaries have been changed when necessary to align them with the policies adopted by the Company.
Foreign currency	Note 4.2. Foreign currency Transactions entered into by the Group 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 exchange rates as of the final day of each reporting period. Non -monetary -monetary -controlling
Intangible assets	Note 4.3. Intangible assets Intangible assets include projects in -progress Internally Generated Intangible Assets Expenditure on internally developed products is capitalized if it can be demonstrated that: • • • • • • Development expenditure not satisfying the above criteria and expenditure on the research phase of internal projects are recognized in the consolidated statements of operations as incurred. Capitalized development costs are amortized using the straight -line Useful lives and amortization methods are reviewed every year as required by IAS 38. Intangibles corresponding to the subsidiary in Argentina are adjusted for inflation applying IAS 29 in accordance with note 3.3. The research and development process can be divided into several discrete steps or phases, which generally begin with discovery, validation and development and end with regulatory approval and commercial launch. The process for developing seed traits is relatively similar for both GM and non -GM -GM -trait i) -industrial ii) iii) iv) -scale v) -launch -commercial vi) We determined that the Research & Development is more likely than not (“probable”) to become a commercialized product and reach compliance with IAS 38 criteria items at the end of the phase iii “Early Development”, when efficacy field trials are performed to determine the technical feasibility of the project by measuring parameters like expression level and phenological characteristics. The obtention of desired values for this set of data represents the strongest and clearest indication that the technical feasibility has been proved. Impairment testing of intangible assets not yet available for use requires the use of significant assumptions for the estimation of future cash flows and the determination of discount rates. The significant assumptions and the determination of discount rates for the impairment testing of goodwill are further explained below. Management’s estimations about the demonstrability of the recognition criteria for these assets and the subsequent recoverability represent the best estimate based on all the available evidence, existing facts and circumstances and using reasonable and supportable assumptions in cash flow projections. Therefore, the Consolidated financial statements do not include any adjustments that would result if the Group were unable to recover the carrying amount of the above -mentioned Management has made the estimates considering the cash flow projections projected. The key assumptions used are the following: Key assumption Management’s approach Discount rate The discount rate used ranges between 10% and 20% Budgeted market share The projected revenue from the products has been estimated by the management based on market penetration data for comparable products and technologies and on future expectations of foreseen economic and market conditions. The value assigned is consistent with external sources of information. Budgeted product prices The prices estimated in the revenue projections are based on current and projected market prices for the products. Budgeted gross margin Based on past performance and management’s expectations for the future. Intangible Assets Acquired in a Business Combination Intangible assets acquired in a business combination are identified and recognized separately regarding goodwill when they meet the definition of intangible assets and their fair value can be measured reliably. Such intangible assets are recognized at fair value at acquisition date. After the initial recognition, intangible assets acquired in a business combination are valued at cost, net of accumulated amortization, based on the expected attrition over the respective estimated periods for which the intangible assets will provide economic benefit to the Company. Intangible assets acquisitions from ValoraSoy were restated by applying the corresponding adjustment coefficients (as mentioned in Note 2.3) since the date of the business combination and are translated at the exchange rate at the closing date of the financial statements. Software Software licenses are valued at cost, restated as mentioned in Note 2.3, net of the corresponding accumulated amortization and impairment losses. Amortization is calculated on a straight -line Licenses and Intellectual Property Licenses acquired are recognized at cost, net of the corresponding accumulated amortization and impairment losses. Amortization is calculated on a straight -line The useful lives of the intangible assets are: Gamma Linolenic Acid (“GLA”) 22 years SPC ® 20 years IP Rights HB4 Technology – BIOX 5 years Customer relationship 20.5 years
Property, plant and equipment, net	Note 4.4. Property, plant and equipment, net Property, plant and equipment assets are measured at historical cost less accumulated depreciation and any impairment loss, except for those acquired in a business combination, which are then recorded at fair value; assets under construction and land are not depreciated. The cost of the property, plant and equipment is the fair value of the consideration initially provided to acquire or construct the item and prepare it for use. Subsequent costs incurred for repair and maintenance, are expensed in the consolidated statements of comprehensive income unless these costs meet the criteria for capitalization (i.e. extension of the useful life). Depreciation commences when the assets are ready for use. Property, plant and equipment is depreciated based on the straight -line Property, plant and equipment corresponding to our subsidiary in Argentina are adjusted for inflation applying IAS 29 in accordance with note 3.3. An item of property, plant and equipment will be derecognized upon disposal or when future economic benefits from the continued use of the asset are no longer expected. The gain or loss arising from the derecognition is measured as the difference between the gain on sale and the carrying amount of the asset and is recognized through profit or loss. The useful lives of property, plant and equipment are: Storage 20 years Machinery and equipment 10 – 20 years Vehicles 5 years Furniture 10 years Computer equipment 3 – 5 years
Goodwill	Note 4.5. Goodwill Goodwill arising from the acquisition of a business is recorded at cost at the acquisition date, less accumulated impairment losses, if any. The acquisitions related to a foreign operation is considered to be expressed in the functional currency of the foreign operation and are translated at the exchange rate at the reporting date. Goodwill acquisition related to the acquisition of ValoraSoy are recorded at cost, restated by applying the corresponding adjustment coefficients (as mentioned in Note 2.3) since the date of the business combination and are translated at the exchange rate at the closing date of the financial statements. Note 4.5.1 Goodwill impairment Goodwill is tested for impairment annually at the cash -generating -generating Impairment losses recognized for cash -generating
Inventories, net	Note 4.6. Inventories, net Inventories are presented at the lower of acquisition cost or net realizable value. Cost is determined by the weighted average method. The net realizable value represents the estimated sale price less all the estimated termination and selling costs. The cost of finished products and products in progress includes the costs of raw materials, direct labor, other direct costs and the respective direct production expenses (based on normal operating capacity), excluding borrowing costs. Inventories corresponding to the subsidiary in Argentina are adjusted for inflation applying IAS 29 in accordance with note 3.3.
Trade receivables and other receivables	Note 4.7. Trade receivables and other receivables Trade receivables represent amounts owing for goods supplied by the Company prior to the end of the financial period which remain unpaid. They arise from transactions in the normal operating activities of the Company. Trade receivables are carried at amortized cost, net of expected credit losses. The Company derecognizes a financial asset when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party. If the Company neither transfers nor retains substantially all the risks and rewards of ownership and continues to control the transferred asset, the Company recognizes its retained interest in the asset and an associated liability for amounts it may have to pay. If the Company retains substantially all the risks and rewards of ownership of a transferred financial asset, the Company continues to recognize the financial asset and also recognizes a collateralized borrowing for the proceeds received.
Prepayments	Note 4.8. Prepayments Prepayments are measured at cost.
Leases and right-of-use of assets	Note 4.9. Leases and right-of-use of assets Due to the acquisition of ValoraSoy, the Group acquired rights to use a parcel of land, as part of the acquisition agreement. At the acquisition date, right -of-use -party The ownership of the parcel of land is held by one of the sellers of ValoraSoy, who has entered into an agreement with the Company whereby he granted the right -of-use The right -of-use Leases recognition The Group assesses whether a contract is or contains a lease at inception of a contract. The Group recognizes a right -of-use -term -line If a contract is or contains a lease, a lease liability is recognized representing the present value of cash flows estimated to settle the contract, discounted using the discount rate implicit in the lease, or if that is not available, a discount rate which would be required if the underlying asset was acquired through a financing arrangement. The Company will also recognize a right -of-use -of-use The right -of-use The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. Generally, the Company uses its incremental borrowing rate as the discount rate. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. It is remeasured when there is a change in future lease payments arising from a change in index or rate, a change in the estimate of the amount expected to be payable under a residual value guarantee, or as appropriate, changes in the assessment of whether a purchase or extension option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised. The lease liability is presented in the ‘Current/Non -current -of-use
Cash and cash equivalents	Note 4.10. Cash and cash equivalents For the purposes of the statements of financial position and statements of cash flows, cash and cash equivalents include cash on hand and in banks and short -term
Share capital and reserves	Note 4.11. Share capital and reserves Ordinary shares Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares and share options are recognized as a deduction from equity, net of any tax effects. Foreign currency translation adjustment The foreign currency translation reserve is used to record exchange differences arising from the translation of the financial statements from the functional currency of Argentine Peso into the presentation currency of US dollar. Treasury shares and cost of own shares held IAS 32 — Financial Instruments: Presentation (“IAS 32”) states that treasury shares must be deducted from equity and that no gain or loss shall be recognised on the purchase, sale, issue or cancellation of such shares. The Company elected to present their treasury shares as separate line items in the Consolidated statement of changes in equity. When treasury shares are sold or reissued subsequently, the amount received is recognized as an increase in equity with an increase in cost of own shares and the resulting surplus or deficit (if any) on the transaction is presented within share premium.
Share-based payment arrangements	Note 4.12. Share-based payment arrangements Share -based The Group receives services in exchange for its own equity instruments and does not have any obligation to settle the obligation with cash, so the plan is classified as equity settled. The only condition to be met is the delivery of service by the employee during a certain period as defined in the Agreements. The fair value of options granted under the plan is measured at grant date and recognized in accordance with the requirements of IFRS The total expense is recognized over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied. When the options are exercised, the Company issues the shares to the employee, members to the executive team and/or Directors. The proceeds received, net of any directly attributable transaction costs, are credited directly to equity. Where shares are forfeited due to a failure by the employee to satisfy the service conditions, any expenses previously recognised in relation to such shares are reversed with effect from the date of the forfeiture. The ValoraSoy acquisition agreement also included a contingent payment in a fixed amount of equity amounting to 384,558 -out -year
Accounts payable and other liabilities	Note 4.13. Accounts payable and other liabilities Trade and other payables are recognized when the Group has a legal or a constructive obligation, as a result of a past event, and it is probable that there may be an outflow of resources embodying economic benefits to settle the obligation and the obligation can be measured reliably. These amounts represent liabilities for goods and services provided to the Group prior to the end of financial year which are unpaid. The Company derecognizes financial liabilities when, and only when, the Company’s obligations are discharged, canceled or have expired. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss. Other payables correspond mainly to employment obligations and provisions.
Taxes	Note 4.14. Taxes Current income tax Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the country where the Group operates and generates taxable income. Current income tax relating to items recognized directly in equity is recognized in equity and not in the consolidated statements of operations. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Deferred tax Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax liabilities are recognized for all taxable temporary differences, except: • • Deferred tax assets are recognized for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilized, except: • • The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are re -assessed Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates that have been enacted or substantively enacted at the reporting date. Deferred tax relating to items recognized outside profit or loss is recognized outside profit or loss. Deferred tax items are recognized in correlation to the underlying transaction either in OCI or directly in equity.
Subsidiaries and joint arrangements	Note 4.15. Subsidiaries and joint arrangements Where the Company holds a controlling interest in an entity, such entity is classified as a subsidiary. The Company exercises control over such an entity if all three of the following elements are present: (i) the Company has the power to direct or cause the direction of the management and policies of the entity, (ii) the Company is exposed to the variable returns of such entity; and (iii) the Company has power to affect the variability of such returns. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control. De -facto -facto The Company is a party to a joint arrangement when there is a contractual arrangement that confers joint control over the relevant activities of the arrangement to the Group and at least one other party. Joint control is assessed under the same principles as control over subsidiaries. The subsidiaries and joint arrangements of the Company, of which their financial results have been included in the Consolidated Financial Statements, and in which the Company holds a majority of the voting rights or shares joint control as of June 30, 2024 are as follows: Name Principal activities Country of % Equity Moolec Science Limited (i) Investment in subsidiaries United Kingdom 100 % LightJump Acquisition Corporation Investment in subsidiaries USA 100 % ValoraSoy S.A. Investment in subsidiaries Argentina 100 % AG Biomolecules LLC (DE) Investment in subsidiaries USA 100 % Microo Foods Ingredients S.L. Investment in joint arrangements Spain 50 % (i)
Financial instruments	Note 4.16. Financial instruments Financial assets and liabilities are recognized when an entity of the Group becomes party to the contractual provisions of an instrument. Financial assets and liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and liabilities (other than those designated at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or liabilities, when appropriate, at initial recognition. Transaction costs directly attributable to the acquisition of financial assets or liabilities designated at fair value through profit or loss are recognized immediately through profit or loss. The Company applies a hierarchy to classify valuation methods used to measure financial instruments carried at fair value. Levels 1 to 3 are defined based on the degree to which fair value inputs are observable and have a significant effect on the recorded fair value, as follows: • • •
Financial assets	Note 4.17.1. Financial assets Classification of financial assets If and when applicable the Company follows the framework and requirements outlined in IFRS 9 to classify financial assets based on whether: • • By default, all other financial assets are subsequently measured at fair value through profit or loss. Trade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. They are generally due for settlement within 30 days and are therefore all classified as current. Trade receivables are recognized initially at the amount of consideration that is unconditional, unless they contain significant financing components, when they are recognized at fair value. The Group holds the trade receivables with the objective of collecting the contractual cash flows and therefore measures them subsequently at amortized cost using the effective interest method. Gains and losses in foreign currency Trade receivables denominated in a currency other than the subsidiaries’ functional currency is determined in that foreign currency and converted to the subsidiaries’ functional currency at the end of each reporting period using the then prevailing spot rate. Exchange differences are recognized through profit or loss and are classified within financial income/expenses. Derecognition of financial assets The Group derecognizes a financial asset only when the contractual rights to the asset’s cash flows expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party. If the Group does not transfer or retain substantially all risks and rewards of ownership and continues to control the transferred asset, the Group recognizes its interest retained in the asset and an associated liability for the amounts to be paid. If the Group retains substantially all the risks and rewards of ownership of a transferred financial asset, the Group continues to recognize the financial asset and also recognizes a loan secured by the consideration received. Upon derecognition of a financial asset measured at amortized cost, the difference between the carrying amount of the asset and the sum of the consideration received and receivable is recognized through profit or loss. The Group also derecognizes a financial asset when there is information which indicates that the counterparty is in serious financial difficulty and there is no realistic prospect of recovery. The derecognized financial assets may still be subject to compliance activities in accordance with the Group’s recovery procedures, taking into account legal advice when appropriate. Any recovery is recognized through profit or loss.
Financial liabilities and equity instruments	Note 4.17.2. Financial liabilities and equity instruments Classification as debt or equity Debt and equity instruments are classified as financial liabilities or equity in accordance with the substance of the contractual agreement and definitions of financial liability and equity instrument. Equity instruments An equity instrument consists of any contract that evidences a residual interest in the assets of an entity, after deducting all of its liabilities. Equity instruments issued by a Group entity are recognized for income received, net of direct issue costs. Financial liabilities Financial liabilities are classified at their inception at fair value through profit or loss or at amortized cost, using the effective interest amortization method. Warrant liabilities As part of the reorganization, the Group acquired public warrants (“Public warrants”). The warrants are initially recognized at fair value on the date a derivative contract is entered into, and they are subsequently remeasured to their fair value at the end of each reporting period. Gains and losses will be recorded in profit or loss. These instruments are measured at Level 1 fair value based on its quoted price.
Loss per share	Note 4.18. Loss per share The Group presents basic and diluted earnings per share (EPS) data for its ordinary shares. Basic EPS is calculated by dividing the profit and loss attributable to ordinary shareholders of the Group by the weighted average number of ordinary shares outstanding during the period. Diluted EPS is determined by adjusting the profit or loss attributed to ordinary shareholders and the weighted average number of ordinary shares outstanding for the effects of all dilutive potential ordinary shares. For the year ended on June 30, 2024, 2023 and 2022, Basic EPS and Diluted EPS are the same. Employee share -based
Revenue	Note 4.19. Revenue The group identifies contracts with customers and evaluates the goods and services committed therein to determine performance obligations and their classification between performance obligations that are satisfied at a given time or over time. Revenue from satisfaction of performance obligations at a given time is recognized when the client obtains control of the committed asset or service considering whether there is a right to collection, if the client has the physical possession, if the client has the legal right and if they have transferred the risks and benefits. Revenue from sales is recognized when performance obligations are satisfied, usually when the products are delivered to the purchaser at the determined location, according to the agreed sales terms. Typically, our average payment terms range from 15 to 40 days at a consolidated level. Longer terms may be granted in limited circumstances; however, the effects of such sales are not material to our consolidated financial statements. Those payment terms do not contain a significant financing component.
Other income	Note 4.20. Other income Other income corresponds to the results from the settlement in foreign currency of exports of our Argentinean subsidiary through purchase and sale operations with marketable securities acquired with settlement in foreign currency and sold with settlement in local currency. This mechanism is used up to the threshold specified by the rules for exports of specific grains and grain -derived-products
Expenses	Note 4.21. Expenses Research and development costs Research costs are expensed in the period in which these costs are incurred. Development costs are expensed in the period in which these costs are incurred if they do not meet the criteria for capitalization. Sales and marketing, administrative and other operating expenses The Group recognizes expenses in the period in which these costs are incurred and are presented by function on the consolidated statements of operations. Sales and marketing expenses primarily relate to marketing materials and research of the Group to increase brand awareness in the marketplace. Administrative expenses primarily comprise professional fees (mainly related to consultancy, accountancy and legal expenses), payroll and share based compensation to certain executives. Other operating expenses relate to those that do not depend on general business operations or relate to the other expense categories.
New and amended IFRS Standards that are effective for the current year.	Note 4.22. New and amended IFRS Standards that are effective for the current year. a) • • • • These new standards and amendments did not have any material impact on the Group. b) • • -current • • These standards and amendments are not expected to have a material impact on the Group. • • • The Group is currently analyzing the potential impact of these new standards on our financial statements.
Segment reporting	Note 4.23. Segment reporting The Group operates in a single operating segment, which is “science -based The Executive Team evaluates the Group’s financial information and resources and assess the financial performance of these resources on a consolidated basis on the basis of Net revenue/loss for the period. The Group’s revenue, results and assets for this one reportable segment can be determined by reference to the consolidated statement of comprehensive income and consolidated statement of financial position. For the year For the year Revenue (1) 5,625,124 905,049 Cost of sales (2) (5,152,543 ) (1,048,354 ) (1) (2) As required by IFRS 8 Operating Segments, below are presented applicable entity -wide Revenues breakdown: The Company’s revenues arise from operations in Argentina. During the periods covered by these consolidated financial statements the Company had no revenues from customers attributed to the entity’s country of domicile. Non-current assets other than financial instruments Non -current As of As of Luxembourg 1,262,532 251,440 United Kingdom 4,600,761 4,774,320 Argentina 4,673,592 4,930,666 United States 352,536 — Total non-current assets other than financial instruments $ 10,889,421 $ 9,956,426
Business combinations	Note 4.24. Business combinations The Group applies the acquisition method to account for business combinations. The acquisition cost is measured as the aggregate of the consideration transferred for the acquisition of a subsidiary, which is measured at fair value at the acquisition date, and the amount of any non -controlling -controlling -controlling Any contingent consideration to be transferred by the Group is recognized at fair value at the acquisition date. The contingent consideration is classified as an asset or liability that is a financial instrument under IFRS 9 is measured at fair value through profit or loss. Goodwill is initially measured at cost, which is the excess of the aggregate of the consideration transferred and the amount of the non -controlling After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For impairment testing, goodwill acquired in a business combination is, as of the acquisition date, allocated to each of the cash -generating Any impairment in the carrying value is recognized in the consolidated statement of comprehensive income. In the case of acquisitions in stages, prior to the write -off -measured -measurement
Critical accounting judgements and estimates	Note 4.25. Critical accounting judgements and estimates The Group makes certain estimates and assumptions regarding the future. Estimates and judgments are continually evaluated based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the future, actual experience may differ from these estimates and assumptions. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are listed below. Critical estimates • •

Business Combination (Tables)

Business Combination (Tables)	12 Months Ended
	Jun. 30, 2024
Business Combination [Abstract]
Schedule of Net Assets Acquired and Goodwill	Details of the purchase consideration, the net assets acquired and goodwill are as follows: Purchase consideration: Cash paid 1,931,112 Deferred Payment after 6 months 488,430 Payment in kind after 12 months 217,916 Total purchase consideration $ 2,637,458
Schedule of Assets and Liabilities Recognised	The assets and liabilities recognised as a result of the acquisition are as follows: Fair Value Cash and Banks 228 Accounts Receivable 316,972 Other Receivable 1,044,808 Inventory 532,231 Property, Plant, and Equipment 1,138,026 Intangible Assets 3,824,054 Right-of-use of assets 43,507 Accounts Payable (1,384,980 ) Current Financial Debt (1,176,089 ) Current Other Liabilities (356,757 ) Non-current Financial Debt (119,464 ) Non-current Other Liabilities (177,367 ) Deferred Tax Liability (1,297,436 ) Net identifiable assets acquired $ 2,387,733 Goodwill recognized (i) 249,725 Net assets acquired $ 2,637,458 (i) -notch

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jun. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Schedule of Useful Lives of the Intangible Assets	The useful lives of the intangible assets are: Gamma Linolenic Acid (“GLA”) 22 years SPC ® 20 years IP Rights HB4 Technology – BIOX 5 years Customer relationship 20.5 years
Schedule of Useful Lives of Property, Plant and Equipment	The useful lives of property, plant and equipment are: Storage 20 years Machinery and equipment 10 – 20 years Vehicles 5 years Furniture 10 years Computer equipment 3 – 5 years
Schedule of Consolidated Financial Statements	The subsidiaries and joint arrangements of the Company, of which their financial results have been included in the Consolidated Financial Statements, and in which the Company holds a majority of the voting rights or shares joint control as of June 30, 2024 are as follows: Name Principal activities Country of % Equity Moolec Science Limited (i) Investment in subsidiaries United Kingdom 100 % LightJump Acquisition Corporation Investment in subsidiaries USA 100 % ValoraSoy S.A. Investment in subsidiaries Argentina 100 % AG Biomolecules LLC (DE) Investment in subsidiaries USA 100 % Microo Foods Ingredients S.L. Investment in joint arrangements Spain 50 % (i)
Schedule of Consolidated Statement of Comprehensive Income and Consolidated Statement of Financial Position	The Group’s revenue, results and assets for this one reportable segment can be determined by reference to the consolidated statement of comprehensive income and consolidated statement of financial position. For the year For the year Revenue (1) 5,625,124 905,049 Cost of sales (2) (5,152,543 ) (1,048,354 ) (1) (2)
Schedule of Non-Current Assets Other than Financial Instruments	Non -current As of As of Luxembourg 1,262,532 251,440 United Kingdom 4,600,761 4,774,320 Argentina 4,673,592 4,930,666 United States 352,536 — Total non-current assets other than financial instruments $ 10,889,421 $ 9,956,426

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Jun. 30, 2024
Intangible Assets [Abstract]
Schedule of Intangible Assets	Gamma Linolenic SPC ® IP rights Customer Software Total As of June 30, 2022 Cost 3,000,000 1,598,930 — — — 4,598,930 Accumulated Amortization — — — — — — Net book amount $ 3,000,000 $ 1,598,930 $ — $ — $ — $ 4,598,930 Year ended June 30, 2023 Opening net book amount 3,000,000 1,598,930 — — — 4,598,930 Additions 101,033 63,329 — — — 164,362 Acquisitions through business combinations — — — 3,819,009 5,045 3,824,054 Effect of changes in foreign exchange rates — — — 26,235 34 26,269 Amortization (i) — — — (93,247 ) (1,270 ) (94,517 ) Closing net book amount $ 3,101,033 $ 1,662,259 $ — $ 3,751,997 $ 3,809 $ 8,519,098 As of June 30, 2023 Cost 3,101,033 1,662,259 — 3,845,244 5,079 8,613,615 Accumulated Amortization — — — (93,247 ) (1,270 ) (94,517 ) Net book amount $ 3,101,033 $ 1,662,259 $ — $ 3,751,997 $ 3,809 $ 8,519,098 Year ended June 30, 2024 Opening net book amount 3,101,033 1,662,259 — 3,751,997 3,809 8,519,098 Additions — — 1,000,000 — — 1,000,000 Effect of changes in foreign exchange rates — — — 169,626 168 169,794 Amortization (i) (105,717 ) (62,335 ) — (541,345 ) (3,977 ) (713,374 ) Closing net book amount $ 2,995,316 $ 1,599,924 $ 1,000,000 $ 3,380,278 $ — $ 8,975,518 As of June 30, 2024 Cost 3,101,033 1,662,259 1,000,000 4,014,870 5,247 9,783,409 Accumulated Amortization (105,717 ) (62,335 ) — (634,592 ) (5,247 ) (807,891 ) Net book amount $ 2,995,316 $ 1,599,924 $ 1,000,000 $ 3,380,278 $ — $ 8,975,518 (i)

Fixed Assets (Tables)

Fixed Assets (Tables)	12 Months Ended
	Jun. 30, 2024
Fixed Assets [Abstract]
Schedule of Fixed Assets	Chymosin Vehicles Furniture Storage Computer Machinery Assets Total As of June 30, 2022 Cost 10,617 — — — — — — 10,617 Accumulated Depreciation (1,699 ) — — — — — — (1,699 ) Net book amount $ 8,918 $ — $ — $ — $ — $ — $ — $ 8,918 Year ended June 30, 2023 Opening net book 8,918 — — — — — — 8,918 Acquisitions through business combinations, net — 25,464 5,154 49,281 2,633 1,055,494 — 1,138,026 Effect of changes in foreign exchange — 176 35 340 (9 ) 7,277 — 7,819 Additions — — — 9,143 5,681 — — 14,824 Depreciation (i) (1,699 ) (1,603 ) (106 ) (1,160 ) (699 ) (22,238 ) — (27,505 ) Closing net book amount $ 7,219 $ 24,037 $ 5,083 $ 57,604 $ 7,606 $ 1,040,533 $ — $ 1,142,082 As of June 30, 2023 Cost 10,617 25,640 5,189 58,764 8,305 1,062,771 — 1,171,286 Accumulated Depreciation (3,398 ) (1,603 ) (106 ) (1,160 ) (699 ) (22,238 ) — (29,204 ) Net book amount $ 7,219 $ 24,037 $ 5,083 $ 57,604 $ 7,606 $ 1,040,533 $ — $ 1,142,082 Year ended June 30, 2024 Opening net book 7,219 24,037 5,083 57,604 7,606 1,040,533 — 1,142,082 Effect of changes in foreign exchange — 1,060 223 2,541 (766 ) 45,876 — 48,934 Additions — — 2,303 3,315 7,121 142,939 2,605 158,283 Depreciation (i) (1,699 ) (10,039 ) (895 ) (3,610 ) (4,259 ) (156,653 ) — (177,155 ) Closing net book amount $ 5,520 15,058 6,714 59,850 9,702 1,072,695 $ 2,605 $ 1,172,144 As of June 30, 2024 Cost 10,617 26,700 7,715 64,620 14,660 1,251,586 2,605 1,378,503 Accumulated Depreciation (5,097 ) (11,642 ) (1,001 ) (4,770 ) (4,958 ) (178,891 ) — (206,359 ) Net book amount $ 5,520 15,058 6,714 59,850 9,702 1,072,695 2,605 1,172,144 (i)

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Jun. 30, 2024
Goodwill [Abstract]
Schedule of Goodwill	Goodwill Year ended June 30, 2022 — Acquisitions through business combinations 249,725 Effect of changes in foreign exchange rates 1,715 As of June 30, 2023 $ 251,440 As of June 30, 2023 Cost 251,440 Accumulated impairment — Net book amount 251,440 Year ended June 30, 2024 251,440 Effect of changes in foreign exchange rates 11,092 As of June 30, 2024 262,532 As of June 30, 2024 Cost 262,532 Accumulated impairment — Net book amount 262,532

Leases (Tables)

Leases (Tables)	12 Months Ended
	Jun. 30, 2024
Presentation of leases for lessee [abstract]
Schedule of Leases	Reconciliation of asset balances: Buildings Equipment Land Total As of June 30, 2022 $ — $ — $ — $ — Acquisitions through business combinations (i) — — 43,507 43,507 Effect of changes in foreign exchange rates — — 299 299 As of June 30, 2023 $ — $ — $ 43,806 $ 43,806 Effect of changes in foreign exchange rates — — 1,932 1,932 Additions 140,785 380,321 — 521,106 Amortization (18,771 ) (104,861 ) — (123,632 ) As of June 30, 2024 $ 122,014 $ 275,460 $ 45,738 443,212 (i) -of-use
Schedule of Reconciliation Lease Liabilities	Reconciliation of lease liability balances: Buildings Equipment Total As of June 30, 2023 $ — $ — $ — Book value at the beginning of the year — — — Additions of the year 140,786 380,321 521,107 Interest expenses 9,589 31,527 41,116 Payments of the year (15,200 ) (125,136 ) (140,336 ) As of June 30, 2024 $ 135,175 $ 286,712 $ 421,887
Schedule of Lease Liabilities	As of As of Non-current 248,532 — Current 173,355 — Total $ 421,887 $ —

Other Receivables (Tables)

Other Receivables (Tables)	12 Months Ended
	Jun. 30, 2024
Other Receivables [Abstract]
Schedule of Other Receivables Current	As of As of Receivables with shareholders (i) 10,149,079 8,763,027 Total Other receivables – Non-current $ 10,149,079 $ 8,763,027 (i)
Schedule of Other Receivables Current	As of As of Taxes $ 622,614 $ 952,953 Others 387,925 377,224 Total Other receivables – Current $ 1,010,539 $ 1,330,177

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Jun. 30, 2024
Cash and Cash Equivalents [Abstract]
Schedule of Cash and Cash Equivalents	Cash and cash equivalents at each end of year, as disclosed in the Consolidated statements of cash flows, may be reconciled against the items related to the Consolidated Statement of Financial Position as follows: As of As of Bank accounts $ 3,295,805 $ 2,061,636 Short-term investments 2,093,374 463,594 Cash 749 2,443 Total cash and cash equivalents $ 5,389,928 $ 2,527,673

Short-Term Investments (Tables)

Short-Term Investments (Tables)	12 Months Ended
	Jun. 30, 2024
Short-Term Investments [Abstract]
Schedule of Short-Term Investments	As of As of Mutual funds $ — $ 306,034 Total short-term investments $ — $ 306,034

Trade Receivable (Tables)

Trade Receivable (Tables)	12 Months Ended
	Jun. 30, 2024
Schedule of Other Receivables Current [Abstract]
Schedule of Trade Receivable	As of As of Accounts receivable $ 471,500 $ 361,097 Total Trade receivables $ 471,500 $ 361,097

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Jun. 30, 2024
Inventories [Abstract]
Schedule of Inventories	As of As of Raw materials (*) 4,835,072 179,368 Finished goods 1,444,447 286,380 Total Inventories $ 6,279,519 $ 465,748 (*)

Share Capital and Share Premi_2

Share Capital and Share Premium (Tables)	12 Months Ended
	Jun. 30, 2024
Share Capital and Share Premium [Abstract]
Schedule of Share Capital Stock and Share Premium Amounts	As of June 30, 2024, the share capital stock and share premium amounts to $69,548,091. The following table sets forth details of the balances as of June 30, 2024 and 2023: Number of Shares Shares to Treasury Share Cost of own Balance as of June 30, 2022 31,000,000 310,000 — — 7,290,000 — Issue of share capital (Moolec Science shares) 1,500,000 15,000 — — 8,105,000 — Issue of share capital (SAFE shares) 262,260 2,623 — — 3,170,723 — Issue of share capital (LightJump shares) 3,363,810 33,639 — — 39,610,630 — Issue of share capital (Backstop shares) 1,201,656 12,017 — — 7,999,023 — Issue of share capital 3,519 36 — — 10,647 — From business acquisition — — 641 — 217,275 — Equity settled share-based payment 232,523 2,326 2,427 — 593,684 — Balance as of June 30, 2023 37,563,768 375,641 3,068 — 66,996,982 — Settlement with shareholders (addition of treasury shares) (123,166 ) — — (1,232 ) — (303,768 ) Issue of share capital 1,000,000 10,000 — — 2,162,400 — Balance as of June 30, 2024 38,440,602 385,641 3,068 (1,232 ) 69,159,382 (303,768 )

Share Based Payment (Tables)

Share Based Payment (Tables)	12 Months Ended
	Jun. 30, 2024
Share Based Payment [Abstract]
Schedule Fair Value of the Options Granted is Measured at Grant Date and Recognized	The fair value of the options granted is measured at grant date and recognized in accordance with the requirements of IFRS Factor Group 1 Group 2 Group 3 Fair value of shares (range) $ 1.00 $ 1.00 $ 1.63 – 3.21 Exercise price $ 1.52 $ 8.00 $ 4.25 Expected volatility 70 % 70 % 70 % Dividend rate — — — Reference risk-free interest rate 3.00 % 3.00 % 4.25 % Plan duration 10 years 10 years 10 years Fair value of stock options at measurement date (range) $ 9.11 $ 7.25 $ 1.02 – 2.65
Schedule of Amount and Exercise Price and the Movements of the Stock Options of Directors	The following table shows the amount and exercise price and the movements of the stock options of directors, executives and managers of the Group for the period ended June 30, 2024 and 2023, respectively: June 30, 2024 Group 1 Group 2 Group 3 Number of Exercise Number of Exercise Number of Exercise At the beginning 325,826 $ 1.52 206,598 $ 8.00 700,000 $ 4.25 Granted during the period — — — — 200,000 $ 4.25 Forfeited during the period — — — — (66,667 ) 4.25 Exercised during the period — — — — — — Expired during the period — — — — — — At the ending 325,826 $ 1.52 206,598 $ 8.00 833,333 $ 4.25 June 30, 2023 Group 1 Group 2 Group 3 Number of Exercise Number of Exercise Number of Exercise At the beginning — — — — — — Granted during the period 579,078 $ 1.52 346,555 $ 8.00 700,000 $ 4.25 Forfeited during the period — — — — — — Exercised during the period (253,252 ) $ 1.52 (139,957 ) $ 8.00 — — Expired during the period — — — — — — At the ending 325,826 $ 1.52 206,598 $ 8.00 700,000 $ 4.25

Accounts Payable (Tables)

Accounts Payable (Tables)	12 Months Ended
	Jun. 30, 2024
Accounts Payable [Abstract]
Schedule of Accounts Payable	As of As of Related parties (1) 7,600,000 — Total Accounts payable – Non-Current $ 7,600,000 — As of As of Accruals 1,351,057 787,010 Trade payables 873,534 2,339,087 Related parties (i) 568,835 774,460 Transaction expenses payable 621,260 3,579,057 Total Accounts payable – Current $ 3,414,686 $ 7,479,614 (i)

Other Liabilities (Tables)

Other Liabilities (Tables)	12 Months Ended
	Jun. 30, 2024
Other Liabilities [Abstract]
Schedule of Other liabilities Current and Non Current	As of As of Investment in associate 19,940 — Other 176,571 175,312 Total Other liabilities – Non-Current $ 196,511 $ 175,312 As of As of Related parties (i) 794,301 677,000 Wages 288,213 221,141 Taxes 134,212 23,334 Deferred payment related to Business Combination — 492,799 Others 234,367 271,371 Total Other liabilities – Current $ 1,451,093 $ 1,685,645 (i)

Financial Debt (Tables)

Financial Debt (Tables)	12 Months Ended
	Jun. 30, 2024
Financial Debt [Abstract]
Schedule of Financial Debt	As of As of Financial Debt denominated in US Dollars (i) 10,940,000 — Financial Debt denominated in Argentine Pesos 763,708 99,046 Total Financial debt – Non-Current $ 11,703,708 $ 99,046 As of As of Financial Debt denominated in US Dollars 1,768,715 2,028,500 Financial Debt denominated in Argentine Pesos 786,968 517,743 Total Financial debt – Current $ 2,555,683 $ 2,546,243 (i)
Schedule of Terms and Conditions of Outstanding Loans	The terms and conditions of outstanding loans are as follows: Entity Currency of Nominal Nominal Date of As of Convertible Notes USD 10,940,000 5% – 10% 15/10/2026 – 05/12/2026 11,550,354 Banco Macro – Pre financing of exports ARS 345,464 48% (*) 13/12/2024 61,126 Banco Galicia – bank ARS 24,389 58% (*) 30/06/2024 26,100 Banco Galicia – loans ARS 294,033 47% – 138% (*) 01/08/2024 – 03/04/2028 278,685 Banco Cordoba – loans ARS 109,649 48% (*) 03/05/2025 104,146 Banco Supervielle – loans ARS 131,579 35% (*) 14/05/2029 133,665 Banco Santander – loans ARS 555,856 25% – 58% (*) 03/09/2026 – 17/06/2030 553,615 Banco Macro – loans ARS 30,702 108% (*) 08/03/2024 – 14/03/2024 377,811 Rizobacter USD 350,000 10% 25/09/2024 369,439 Promissory notes USD 804,450 7.75% – 11.5% 17/12/2024 – 12/05/2025 804,450 Entity Currency of Nominal Nominal Date of As of Banco Macro – pre-financing of exports ARS 147,874 67% – 88% (*) 17/07/2023 – 27/12/2023 173,236 Banco Nacion – pre-financing of exports USD 28,500 2% 06/10/2023 28,635 Banco Cordoba – Pre financing of exports ARS 142,567 55% – 88% (*) 11/01/2023 – 26/06/2023 156,057 Banco Galicia – bank ARS 18,849 144% (*) 30/06/2023 18,849 HSBC Bank – bank ARS 4,625 108% (*) 30/06/2023 4,625 Banco Santander – bank overdrafts ARS 41,325 161% (*) 30/06/2023 44,446 Banco Galicia – loans ARS 99,643 35% – 85% (*) 21/08/2023 – 25/01/2024 33,728 HSBC Bank – loans ARS 19,508 64% (*) 27/07/2023 14,940 Banco Santander – loans ARS 119,001 50% – 57% (*) 03/09/2026 – 04/03/2027 118,185 Banco Macro – loans ARS 11,705 54% (*) 12/07/2023 1,257 Promissory notes USD 2,000,000 0% 22/05/2024 – 25/06/2024 2,000,000 Asociación Mutual AMA – loans ARS 42,316 53% (*) 10/07/2023 – 10/04/2024 51,331 (*)

Warrants Liabilities (Tables)

Warrants Liabilities (Tables)	12 Months Ended
	Jun. 30, 2024
Warrants Liabilities [Abstract]
Schedule of Fair Value	Considering that the fair value as of June 30, 2024, and 2023, is $0.0500 and $0.0799 per ordinary share respectively, the valuation of warrants is the following: As of As of At the beginning of the year $ 887,689 $ — Issued by the SPAC — 1,666,500 Fair value remeasurement (Gain) (332,189 ) (778,811 ) At the end of the year $ 555,500 $ 887,689

Deferred Tax and Income Tax (Ta

Deferred Tax and Income Tax (Tables)	12 Months Ended
	Jun. 30, 2024
Deferred Tax and Income Tax [Abstract]
Schedule of Roll Forward of Net Deferred Tax	The roll forward of net deferred tax as of June 30, 2024 and 2023 is as follows: 2024 2023 Balance at beginning of year $ 1,071,807 $ — Incorporated through the business combination — 1,297,436 Credited to profit & loss (1,046,985 ) (234,542 ) Charged to Other Comprehensive Income 47,274 8,913 Balance at year end $ 72,096 $ 1,071,807
Schedule of Principal Statutory Taxes Rates in the Countries	Principal statutory taxes rates in the countries where the Group operates for all the years presented are: Tax Jurisdiction 2024 2023 2022 Argentina 25% – 35% 25% – 35% — Luxembourg 15% – 17% 15% – 17% — United Kingdom 19% 19% 19%
Schedule of Income Tax for Other Jurisdictions	Income tax for other jurisdictions is calculated based on the substantially enacted nominal tax rates prevailing in the respective jurisdictions. As of As of As of Loss before tax $ (8,359,245 ) $ (52,023,422 ) $ (4,526,905 ) Corporate tax rate 15 % 15 % 19 % Income tax (benefit)/expense 1,253,887 7,803,513 860,112 Effect of difference tax rates subsidiaries operating in other jurisdictions 324,182 428,506 — Tax losses (i) (1,921,890 ) (1,631,947 ) (860,112 ) Non-deductible expenses – listing cost — (6,405,759 ) — Net gain on inflation effect on monetary items 738,674 52,914 — Income tax inflation adjustment 524,342 (35,826 ) — Others 127,790 23,141 — Tax benefit for the year $ 1,046,985 $ 234,542 $ — (i)
Schedule of Net Deferred Tax Liabilities	Net deferred tax liabilities are comprised of the following amounts: As of As of Deferred tax asset Tax loss carry-forward 777,515 292,267 Other tax receivables 6,892 — Total other receivables $ 784,407 $ 292,267 Deferred tax liability Customer relationship 845,069 1,346,374 Fixed assets 11,434 — Other tax liabilities — 17,700 Total deferred tax liability $ 856,503 $ 1,364,074 Net deferred tax liability $ 72,096 $ 1,071,807
Schedule of Accumulated Tax Loss Carryforwards	The following table shows the expiration date of the recognized accumulated tax loss carryforwards pursuant to statutes of limitations: Fiscal year Tax-loss carry Deferred Expiration Tax 2022 3,086 771 2027 Argentina 2023 1,806,586 451,646 2028 Argentina 2024 1,300,390 325,098 2029 Argentina Total $ 3,110,061 $ 777,515
Schedule of Future Taxable Profit	Deferred tax assets have not been recognized in respect of the following items, because it is not probable that future taxable profit will be available against which the Group can use the benefits therefrom: 2024 2023 Tax losses per country Gross Tax Gross Tax United Kingdom (1) 15,405,401 2,927,026 11,536,344 2,191,905 Luxembourg (2) 46,434,435 6,965,165 42,751,716 6,412,757 Argentina 2,791,314 697,829 253,868 63,468 Total 64,631,150 10,590,020 54,541,928 8,668,130 (1) (2)

Financial Income _ Expenses (Ta

Financial Income / Expenses (Tables)	12 Months Ended
	Jun. 30, 2024
Financial Income / Expenses [Abstract]
Schedule of Financial Income / Expenses	For the year ended June 30, June 30, June 30, Financial Costs Interest and commissions expense (1,124,302 ) (160,035 ) (2,130 ) Lease liability interest (41,116 ) — — Total Financial Costs $ (1,165,418 ) $ (160,035 ) $ (2,130 ) Other financial results Exchange rate (losses) (3,423,303 ) (1,386,599 ) (12,342 ) Inflation adjustment 2,954,698 245,989 — Interest income (Shareholders’ loan) 1,386,052 693,027 — Investment results 552,797 1,009,318 — Net fair value gain of warrant liabilities 332,189 778,811 — Change in fair value of Simply Agreement for Future Equity (“SAFE”) — (313,346 ) (860,000 ) Other 66,531 3,325 — Total Other financial results 1,868,964 1,030,525 (872,342 ) Total net financial income/(expenses) $ 703,546 $ 870,490 $ (874,472 )

Other Operating Expense (Tables

Other Operating Expense (Tables)	12 Months Ended
	Jun. 30, 2024
Other Operating Expense [Abstract]
Schedule of Other Operating Expense	For the year ended June 30, June 30, June 30, Taxes, duties and penalties (41,883 ) (62,263 ) — Miscellaneous expenses (30,834 ) (31,944 ) (38,985 ) Total other operating expense $ (72,717 ) $ (94,207 ) $ (38,985 )

Administrative Expenses (Tables

Administrative Expenses (Tables)	12 Months Ended
	Jun. 30, 2024
Administrative Expenses [Abstract]
Schedule of Administrative Expenses	For the year ended June 30, June 30, June 30, Equity settled share-based payment (1) (2,233,257 ) (1,166,755 ) (838,576 ) Audit, legal and accountancy fees (1,791,618 ) (2,024,611 ) (1,355,046 ) Payroll expenses (831,523 ) (841,580 ) (254,215 ) Insurance (755,681 ) (429,208 ) — Amortization of intangible assets (1) (545,322 ) (92,818 ) — Professional fees (540,333 ) (137,873 ) — Taxes (404,072 ) (915 ) — Travel expenses (135,554 ) (102,305 ) (52,532 ) Depreciation of fixed assets (18,803 ) (4,107 ) — Depreciation of right-of-use asset (18,771 ) — — Other office and administrative expenses (247,916 ) (8,483 ) (22,861 ) Total administrative expenses $ (7,522,850 ) (4,808,655 ) $ (2,523,230 ) (1) -cash -based

Research and Development Expe_2

Research and Development Expense (Tables)	12 Months Ended
	Jun. 30, 2024
Research and Development Expense [Abstract]
Schedule of Research and Development Expense	For the year ended June 30, June 30, June 30, Professional fees (1,368,678 ) (886,628 ) (373,259 ) Amortization of intangible assets (168,051 ) — — Laboratories’ related expenses (111,592 ) (434,551 ) (449,442 ) Depreciation of right-of-use assets (104,861 ) — — Depreciation of fixed assets (13,648 ) (1,699 ) (1,699 ) Other research and development expenses (5,443 ) (28,339 ) (160,758 ) Total Research and development expenses $ (1,772,273 ) $ (1,351,217 ) $ (985,158 )

Cost of Sales (Tables)

Cost of Sales (Tables)	12 Months Ended
	Jun. 30, 2024
Cost of Sales [Abstract]
Schedule of Cost of Sales	For the year ended June 30, June 30, June 30, Inventories at beginning (465,748 ) — — Inventories incorporated through the business combination — (532,231 ) — Purchases (9,465,791 ) (788,751 ) — Production costs Payroll and professional fees (683,987 ) (121,285 ) — Maintenance, energy and fuel related to fixed assets (393,872 ) (77,495 ) — Depreciation (144,704 ) (23,398 ) — Other production costs (257,413 ) (31,050 ) — Sub-total production costs (1,479,976 ) (253,228 ) — Foreign currency translation (20,547 ) 60,108 — Sub-total (11,432,062 ) (1,514,102 ) — Inventories as of the end 6,279,519 465,748 — Cost of sales (5,152,543 ) (1,048,354 ) —

Net Loss per Share (Tables)

Net Loss per Share (Tables)	12 Months Ended
	Jun. 30, 2024
Net Loss per Share [Abstract]
Schedule of Net Loss Per Share	The Group’s basic and diluted loss per ordinary share are the same because the Group has generated net loss to ordinary shareholders. The following table presents the calculation of basic and diluted loss per ordinary share for the year ended on June 30, 2024, 2023 and 2022 as follows: Numerator June 30, June 30, June 30, Loss for the year, attributable to the owners of the Group (7,312,260 ) (51,788,880 ) (4,526,905 ) Loss attributable to the ordinary shareholders (7,312,260 ) (51,788,880 ) (4,526,905 ) Denominator June 30, June 30, June 30, Weighted-average number of ordinary shares 37,870,351 34,466,258 31,000,000 Net loss attributable to ordinary shareholders per share June 30, June 30, June 30, Basic and Diluted (0.19 ) (1.50 ) (0.15 )

Related Parties (Tables)

Related Parties (Tables)	12 Months Ended
	Jun. 30, 2024
Related Parties [Abstract]
Schedule of Key Management Personnel Compensation Comprised	Key management personnel compensation comprised: In USD ($) June 30, June 30, June 30, Short-term employee benefits 621,330 39,250 96,437 Share based payment 529,397 904,861 838,576
Schedule of Other Related Party Transactions	Other Related Party Transactions In USD ($) Note For the For the For the Share based payment Key management 529,397 904,861 838,576 CFO Shares Alloted — 364,014 — Issue of additional shares Issue of share capital — 15,000 — Issue of share premium — 39,610,630 — Expenses paid on behalf of the company Parent of BG Farming Technologies – Bioceres S.A. — — 265,810 100% Subsidiary of Bioceres S.A. – Bioceres LLC (i) — 238,121 156,760 Services provided by other companies — Bioceres Crop Solutions Corp (ii) 7,600,000 — — Invim Corporativo S.L. (iii) 10,000,000 — — 30% owned by Bioceres S.A. – INMET S.A. – Ingenieria Metabolica S.A. (iv) 26,745 286 252 98.6% owned by Bioceres S.A – INDEAR S.A. – Instituto de Agrobiotecnologia (v) 49,805 258,279 57,047 Owned by Bioceres S.A. – Agrality Inc. (vi) — 5,000 85,435 Founded and operated by the Company’s CPO – Future Foods B.V. (vii) 48,780 85,880 94,857 Union Group Ventures Limited (viii) — — 675,000 THEO I SCSp — — 1,500,000 (i) (ii) (iii) (iv) — (v) — (vi) (vii) (viii) The Company entered into an agreement with Union Group Ventures Limited which accrues an interest expense.
Schedule of Other Related Party Balances	Other Related Party Balances In USD ($) Balance Balance Bioceres Crop Solutions Corp (7,600,000 ) — 100% Subsidiary of Bioceres S.A. – Bioceres LLC (491,894 ) (623,629 ) Invim Corporativo S.L. (10,572,772 ) — Union Group Ventures Limited (794,301 ) (677,000 ) Founded and operated by the Company’s CPO – Future Foods B.V. (47,199 ) (78,337 ) Agrality Inc. (26,750 ) — INDEAR S.A. (2,992 ) (72,494 )

Cashflow Information (Tables)

Cashflow Information (Tables)	12 Months Ended
	Jun. 30, 2024
Cash Flow Information [Abstract]
Schedule of Disclosure of Changes in Liabilities Arising from Financing Activities	Disclosure of changes in liabilities arising from financing activities: Financing activities Borrowings Convertible Total Financial debts as of June 30, 2022 Proceeds from borrowings 2,171,830 — 2,171,830 Proceeds from Valorasoy acquisition 1,295,553 — 1,295,553 Payment of loans (876,769 ) — (876,769 ) Interest payments (24,098 ) — (24,098 ) Exchange differences, currency translation differences and other financial results 78,773 — 78,773 Financial debts as of June 30, 2023 $ 2,645,289 $ $ 2,645,289 Proceeds from borrowings 2,591,780 — 2,591,780 Proceeds from issuance of Convertible Notes — 10,940,000 10,940,000 Payment of loans (2,512,486 ) — (2,512,486 ) Interest payments (535,007 ) — (535,007 ) Exchange differences, currency translation differences and other financial results 1,129,815 — 1,129,815 Financial debts as of June 30, 2024 $ 3,319,391 $ 10,940,000 $ 14,259,391

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Jun. 30, 2024
Financial Risk Management [Abstract]
Schedule of Trade Receivables	The following table sets forth details of the age of trade receivables and other receivables: As at June 30, June 30, To due become Up to 3 months $ 471,500 $ 450,728
Schedule of Contractual Maturity Date	The table below analyzes the Company’s financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet to the contractual maturity date. Maturity date Without any Total Within 1 year Between 1 Between 2 More than June 30, 2024 Trade Payables 3,414,686 — 10,115,600 — — 13,530,286 Other liabilities 1,471,033 181,768 — — — 1,652,801 Financial debts 2,351,893 402,781 15,109,288 — — 17,863,962 Subtotal $ 7,237,612 $ 584,549 $ 25,224,888 $ — $ — $ 33,047,049 Warrant 555,500 — — — — 555,500 Subtotal 555,500 — — — — 555,500 Total $ 7,793,112 $ 584,549 $ 25,224,888 $ — — 33,602,549 June 30, 2023 Trade Payables 7,479,614 — — — — 7,479,614 Other liabilities 1,776,438 180,197 — — 1,956,635 Financial debts 2,578,100 72,831 108,638 — — 2,759,569 Subtotal $ 11,834,152 $ 253,028 $ 108,638 $ — $ — $ 12,195,818 Warrant 887,689 — — — — 887,689 Subtotal 887,689 $ — $ — $ — $ — $ 887,689 Total $ 12,721,841 $ 253,028 $ 108,638 $ — $ — $ 13,083,507
Schedule of Foreign Currency Denominated Monetary Assets and Monetary Liabilities	The carrying amounts of the Group’s foreign currency denominated monetary assets and monetary liabilities at the reporting date are as follows: Assets Liabilities Currency 2024 2023 2024 2023 Argentine pesos 156,291 765,690 292,203 50,073 U.S. Dollar 695,307 368,186 1,491,998 2,227,751 Pound sterling 24 22,062 12,647 — Euro — — 167,072 — (+10%) Impact to (-10%) Impact to Assets Liabilities Currency 2024 2023 2024 2023 Argentine pesos 15,629 76,569 (29,220 ) (5,007 ) U.S. Dollar 69,531 36,819 (149,200 ) (222,775 ) Pound sterling 2 2,206 (1,265 ) — Euro — — (16,707 ) —
Schedule of Fair Value of the Company’s Financial Instruments and Non-financial Derivatives	The following represents the carrying value and fair value of the Company’s financial instruments and non -financial Recurring measurements Note As of As of Financial Assets Amortized costs Cash and cash equivalents (i) 3,296,554 2,064,079 Trade and other receivables (i) 11,631,118 10,454,301 Fair value through profit or loss Cash and cash equivalents (ii) 2,093,374 463,594 Short-term investments (ii) — 306,034 Total financial assets $ 17,021,046 $ 13,288,008 Financial Liabilities Amortized costs Trade and other payables (i) 12,662,290 9,340,571 Financial debts (i) 14,259,391 2,645,289 Lease liabilities (i) 421,887 — Fair value through profit or loss Warrant liabilities (ii) 555,500 887,689 Total financial liabilities $ 27,899,068 $ 12,873,549 Net financial (liability)/asset $ (10,878,022 ) $ 414,459 (i) -term -term (ii) -term
Schedule of Fixed Rate Instruments	The Group has not entered into derivative contracts to hedge this exposure. Fixed-rate instruments As of As of Current financial liabilities (2,555,683 ) (2,546,243 ) Non-current financial liabilities (11,703,708 ) (99,046 )

General Information (Details)

General Information (Details) - USD ($)		12 Months Ended
	Dec. 27, 2022	Jun. 30, 2024	Jun. 30, 2023
General Information [Line Items]
Exchange ratio			1:0.6370485
Ordinary shares		2,354,069
Price per share (in Dollars per share)		$ 0.01
Common stock exercised	2,572,848
Redemption price (in Dollars per share)	$ 10.23
Aggregate redemption (in Dollars)	$ 26,300,000
Trust account (in Dollars)		$ 1,988,975
Sponsor shares		200,276
Contributed amount (in Dollars)		$ 4,005,520
Share based payment cost (in Dollars)		$ 42,705,061
Moolec SAFE [Member]
General Information [Line Items]
Ordinary shares			262,260
Price per share (in Dollars per share)		$ 0.01
UGVL and Theo [Member]
General Information [Line Items]
Ordinary shares		400,552
Business combination [Member]
General Information [Line Items]
Ordinary shares			32,500,000

Business Combination (Details)

Business Combination (Details) tons in Thousands		12 Months Ended
	Apr. 24, 2023 USD ($) shares	Jun. 30, 2023 USD ($) tons shares	Jun. 30, 2024
Business Combination [Line Items]
Total aggregate amount	$ 2,600,000
Combination of cash		$ 200,000
Cash payments	1,900,000
Cash payment	$ 500,000
Equity (in Shares) | shares	64,093	384,558
Shares equivalent		$ 1,700,000
Experience years			10 years
Crushing capacity of tons (in tons) | tons		10
Pro-forma revenue		$ 5,043,956
ValoraSoy S.A. [Member]
Business Combination [Line Items]
Combination of cash	$ 2,400,000

Business Combination (Details)

Business Combination (Details) - Schedule of Net Assets Acquired and Goodwill	12 Months Ended
	Jun. 30, 2024 USD ($)
Purchase consideration:
Cash paid	$ 1,931,112
Deferred Payment after 6 months	488,430
Payment in kind after 12 months	217,916
Total purchase consideration	$ 2,637,458

Business Combination (Details_2

Business Combination (Details) - Schedule of Assets and Liabilities Recognised - Fair Value [Member]	Jun. 30, 2023 USD ($)
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and Banks	$ 228
Accounts Receivable	316,972
Other Receivable	1,044,808
Inventory	532,231
Property, Plant, and Equipment	1,138,026
Intangible Assets	3,824,054
Right-of-use of assets	43,507
Accounts Payable	(1,384,980)
Current Financial Debt	(1,176,089)
Current Other Liabilities	(356,757)
Non-current Financial Debt	(119,464)
Non-current Other Liabilities	(177,367)
Deferred Tax Liability	(1,297,436)
Net identifiable assets acquired	2,387,733
Goodwill recognized	249,725	[1]
Net assets acquired	$ 2,637,458
[1]The goodwill is attributable to the expected future synergies from combining operations as well as an assembled workforce, which does not qualify for separate recognition. The Company expects that the ValoraSoy Acquisition will help to accelerate its growth in the food ingredients industry by expanding its commercial network with a top -notch

Accounting Standards and Basi_2

Accounting Standards and Basis of Preparation (Details) - USD ($)	Jun. 30, 2024	Jun. 30, 2018	Jun. 30, 2023
Accounting standards and Basis of preparation [Abstract]
Cumulative inflation rate	100%
Accumulated		3 years
Inflation accumulated		100%
Argentine price indexes	$ 6,351.7145		$ 1,709.6115

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Summary of Significant Accounting Policies [Line Items]
Number of shares to be issued of contingent payment (in Shares)		384,558
Shares equivalent amount		$ 1,700,000
Decrease in revenues	$ 305,210
Increase in revenues		35,586
Decrease in Costs of Sales	$ 622,687	$ 7,385
Bottom of Range [Member]
Summary of Significant Accounting Policies [Line Items]
Discount rate	10%
Top of Range [Member]
Summary of Significant Accounting Policies [Line Items]
Discount rate	20%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Useful Lives of the Intangible Assets	12 Months Ended
	Dec. 31, 2008
Gamma Linolenic Acid (“GLA”) [Member]
Schedule of Useful Lives of the Intangible Assets [Line Items]
Useful Lives of the Intangible Assets	22 years
SPC® technology [Member]
Schedule of Useful Lives of the Intangible Assets [Line Items]
Useful Lives of the Intangible Assets	20 years
IP rights HB4 Technology - BIOX [Member]
Schedule of Useful Lives of the Intangible Assets [Line Items]
Useful Lives of the Intangible Assets	5 years
Customer relationship [Member]
Schedule of Useful Lives of the Intangible Assets [Line Items]
Useful Lives of the Intangible Assets	20 years 6 months

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Useful Lives of Property, Plant and Equipment	12 Months Ended
	Jun. 30, 2024
Storage [Member]
Schedule of Useful Lives of Property, Plant and Equipment [Line Items]
Property, plant and equipment	20 years
Machinery and equipment [Member] | Bottom of Range [Member]
Schedule of Useful Lives of Property, Plant and Equipment [Line Items]
Property, plant and equipment	10 years
Machinery and equipment [Member] | Top of Range [Member]
Schedule of Useful Lives of Property, Plant and Equipment [Line Items]
Property, plant and equipment	20 years
Vehicles [Member]
Schedule of Useful Lives of Property, Plant and Equipment [Line Items]
Property, plant and equipment	5 years
Furniture [Member]
Schedule of Useful Lives of Property, Plant and Equipment [Line Items]
Property, plant and equipment	10 years
Computer equipment [Member] | Bottom of Range [Member]
Schedule of Useful Lives of Property, Plant and Equipment [Line Items]
Property, plant and equipment	3 years
Computer equipment [Member] | Top of Range [Member]
Schedule of Useful Lives of Property, Plant and Equipment [Line Items]
Property, plant and equipment	5 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Consolidated Financial Statements			12 Months Ended
		Mar. 31, 2024	Jun. 30, 2024
Moolec Science Limited [Member]
Schedule of Consolidated Financial Statements [Line Items]
Principal activities	[1]		Investment in subsidiaries
Country of incorporation and principal place of business	[1]		United Kingdom
% Equity interest as of March 31, 2024	[1]	100%
LightJump Acquisition Corporation [Member]
Schedule of Consolidated Financial Statements [Line Items]
Principal activities			Investment in subsidiaries
Country of incorporation and principal place of business			USA
% Equity interest as of March 31, 2024		100%
ValoraSoy S.A. [Member]
Schedule of Consolidated Financial Statements [Line Items]
Principal activities			Investment in subsidiaries
Country of incorporation and principal place of business			Argentina
% Equity interest as of March 31, 2024		100%
AG Biomolecules LLC (DE) [Member]
Schedule of Consolidated Financial Statements [Line Items]
Principal activities			Investment in subsidiaries
Country of incorporation and principal place of business			USA
% Equity interest as of March 31, 2024		100%
Microo Foods Ingredients S.L. [Member]
Schedule of Consolidated Financial Statements [Line Items]
Principal activities			Investment in joint arrangements
Country of incorporation and principal place of business			Spain
% Equity interest as of March 31, 2024		50%
[1]Moolec Science Limited has a branch office in Argentina, Moolec Science Limited S.E.

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of Consolidated Statement of Comprehensive Income and Consolidated Statement of Financial Position - Segment [Member] - USD ($)		12 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Schedule of Consolidated Statement of Comprehensive Income and Consolidated Statement of Financial Position [Abstract]
Revenue	[1]	$ 5,625,124	$ 905,049
Cost of sales	[2]	$ (5,152,543)	$ (1,048,354)
[1]Includes IAS 29 impact for a $305,210 decrease in revenues and $35,586 increase in revenues for the fiscal years 2024 and 2023, respectively.[2]Includes IAS 29 impact of $622,687 and $7,385 decrease in costs of sales for the fiscal years ended in 2024 and 2023, respectively

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Details) - Schedule of Non-Current Assets Other than Financial Instruments - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Schedule of Non-Current Assets Other than Financial Instruments [Line Items]
Total non-current assets other than financial instruments	$ 10,889,421	$ 9,956,426
Lux [Member]
Schedule of Non-Current Assets Other than Financial Instruments [Line Items]
Total non-current assets other than financial instruments	1,262,532	251,440
United Kingdom [Member]
Schedule of Non-Current Assets Other than Financial Instruments [Line Items]
Total non-current assets other than financial instruments	4,600,761	4,774,320
Argentina [Member]
Schedule of Non-Current Assets Other than Financial Instruments [Line Items]
Total non-current assets other than financial instruments	4,673,592	4,930,666
United States [Member]
Schedule of Non-Current Assets Other than Financial Instruments [Line Items]
Total non-current assets other than financial instruments	$ 352,536

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Intangible Assets - USD ($)		12 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Schedule of Intangible Assets [Line Items]
Cost		$ 9,783,409	$ 8,613,615	$ 4,598,930
Accumulated Amortization		(807,891)	(94,517)
Net book amount		8,975,518	8,519,098	4,598,930
Opening net book amount		8,519,098	4,598,930
Additions		1,000,000	164,362
Acquisitions through business combinations			3,824,054
Effect of changes in foreign exchange rates		169,794	26,269
Amortization	[1]	(713,374)	(94,517)
Closing net book amount		8,975,518	8,519,098	4,598,930
Gamma Linolenic Acid (“GLA’) assets and licensing rights to Arachidonic Acid (“ARA”) [Member]
Schedule of Intangible Assets [Line Items]
Cost		3,101,033	3,101,033	3,000,000
Accumulated Amortization		(105,717)
Net book amount		2,995,316	3,101,033	3,000,000
Opening net book amount		3,101,033	3,000,000
Additions			101,033
Acquisitions through business combinations
Effect of changes in foreign exchange rates
Amortization	[1]	(105,717)
Closing net book amount		2,995,316	3,101,033	3,000,000
SPC® technology [Member]
Schedule of Intangible Assets [Line Items]
Cost		1,662,259	1,662,259	1,598,930
Accumulated Amortization		(62,335)
Net book amount		1,599,924	1,662,259	1,598,930
Opening net book amount		1,662,259	1,598,930
Additions			63,329
Acquisitions through business combinations
Effect of changes in foreign exchange rates
Amortization	[1]	(62,335)
Closing net book amount		1,599,924	1,662,259	1,598,930
IP rights HB4 Technology - BIOX [Member]
Schedule of Intangible Assets [Line Items]
Cost		1,000,000
Accumulated Amortization
Net book amount		1,000,000
Opening net book amount
Additions		1,000,000
Acquisitions through business combinations
Effect of changes in foreign exchange rates
Amortization	[1]
Closing net book amount		1,000,000
Customer relationship [Member]
Schedule of Intangible Assets [Line Items]
Cost		4,014,870	3,845,244
Accumulated Amortization		(634,592)	(93,247)
Net book amount		3,380,278	3,751,997
Opening net book amount		3,751,997
Additions
Acquisitions through business combinations			3,819,009
Effect of changes in foreign exchange rates		169,626	26,235
Amortization	[1]	(541,345)	(93,247)
Closing net book amount		3,380,278	3,751,997
Software License [Member]
Schedule of Intangible Assets [Line Items]
Cost		5,247	5,079
Accumulated Amortization		(5,247)	(1,270)
Net book amount			3,809
Opening net book amount		3,809
Additions
Acquisitions through business combinations			5,045
Effect of changes in foreign exchange rates		168	34
Amortization	[1]	(3,977)	(1,270)
Closing net book amount			$ 3,809
[1]The charge of the amortization is included in Administrative expenses and Research and development expenses (see notes 24 and 25).

Fixed Assets (Details) - Schedu

Fixed Assets (Details) - Schedule of Fixed Assets - USD ($)		12 Months Ended
		Jun. 30, 2024		Jun. 30, 2023	Jun. 30, 2022
Chymosin osmosis equipment [Member]
Schedule of Fixed Assets [Line Items]
Cost		$ 10,617		$ 10,617	$ 10,617
Accumulated Depreciation		(5,097)		(3,398)	(1,699)
Net book amount		5,520		7,219	8,918
Opening net book amount		7,219		8,918
Acquisitions through business combinations, net
Effect of changes in foreign exchange rates
Additions
Depreciation	[1]	(1,699)		(1,699)
Closing net book amount		5,520		7,219	8,918
Vehicles[Member]
Schedule of Fixed Assets [Line Items]
Cost		26,700		25,640
Accumulated Depreciation		(11,642)		(1,603)
Net book amount		15,058		24,037
Opening net book amount		24,037
Acquisitions through business combinations, net				25,464
Effect of changes in foreign exchange rates		1,060		176
Additions
Depreciation	[1]	(10,039)		(1,603)
Closing net book amount		15,058		24,037
Furniture [Member]
Schedule of Fixed Assets [Line Items]
Cost		7,715		5,189
Accumulated Depreciation		(1,001)		(106)
Net book amount		6,714		5,083
Opening net book amount		5,083
Acquisitions through business combinations, net				5,154
Effect of changes in foreign exchange rates		223		35
Additions		2,303
Depreciation	[1]	(895)		(106)
Closing net book amount		6,714		5,083
Storage [Member]
Schedule of Fixed Assets [Line Items]
Cost		64,620		58,764
Accumulated Depreciation		(4,770)		(1,160)
Net book amount		59,850		57,604
Opening net book amount		57,604
Acquisitions through business combinations, net				49,281
Effect of changes in foreign exchange rates		2,541		340
Additions		3,315		9,143
Depreciation	[1]	(3,610)		(1,160)
Closing net book amount		59,850		57,604
Computer equipment [Member]
Schedule of Fixed Assets [Line Items]
Cost		14,660		8,305
Accumulated Depreciation		(4,958)		(699)
Net book amount		9,702		7,606
Opening net book amount		7,606
Acquisitions through business combinations, net				2,633
Effect of changes in foreign exchange rates		(766)		(9)
Additions		7,121		5,681
Depreciation	[1]	(4,259)		(699)
Closing net book amount		9,702		7,606
Machinery [Member]
Schedule of Fixed Assets [Line Items]
Cost		1,251,586		1,062,771
Accumulated Depreciation		(178,891)		(22,238)
Net book amount		1,072,695		1,040,533
Opening net book amount		1,040,533
Acquisitions through business combinations, net				1,055,494
Effect of changes in foreign exchange rates		45,876		7,277
Additions		142,939
Depreciation	[1]	(156,653)		(22,238)
Closing net book amount		1,072,695		1,040,533
Assets under construction [Member]
Schedule of Fixed Assets [Line Items]
Cost		2,605
Accumulated Depreciation
Net book amount		2,605
Opening net book amount
Acquisitions through business combinations, net
Effect of changes in foreign exchange rates
Additions		2,605
Depreciation	[1]
Closing net book amount		2,605
Fixed Assets [Member]
Schedule of Fixed Assets [Line Items]
Cost		1,378,503		1,171,286	10,617
Accumulated Depreciation		(206,359)		(29,204)	(1,699)
Net book amount		1,172,144		1,142,082	8,918
Opening net book amount		1,142,082		8,918
Acquisitions through business combinations, net				1,138,026
Effect of changes in foreign exchange rates		48,934		7,819
Additions		158,283		14,824
Depreciation		(177,155)	[1]	(27,505)
Closing net book amount		$ 1,172,144		$ 1,142,082	$ 8,918
[1]The depreciation charge is included in Administrative expenses and Cost of sales (see notes 24 and 26).

Goodwill (Details) - Schedule o

Goodwill (Details) - Schedule of Goodwill - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Goodwill [Abstract]
Beginning balance	$ 251,440
As of June 30, 2023
Cost	262,532	251,440
Accumulated impairment
Net book amount	262,532	251,440
Acquisitions through business combinations		249,725
Effect of changes in foreign exchange rates	11,092	1,715
Ending balance	$ 262,532	$ 251,440

Leases (Details)

Leases (Details)	Jun. 30, 2023 USD ($)
Leases [Abstract]
Original amount	$ 43,507

Leases (Details) - Schedule of

Leases (Details) - Schedule of Leases - USD ($)		12 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Schedule of Leases [Line Items]
Balance of Beginning		$ 43,806
Acquisitions through business combinations	[1]		43,507
Effect of changes in foreign exchange rates		1,932	299
Additions		521,106
Amortization		(123,632)
Balance of Ending		443,212	43,806
Buildings [Member]
Schedule of Leases [Line Items]
Balance of Beginning
Acquisitions through business combinations	[1]
Effect of changes in foreign exchange rates
Additions		140,785
Amortization		(18,771)
Balance of Ending		122,014
Equipment [Member]
Schedule of Leases [Line Items]
Balance of Beginning
Acquisitions through business combinations	[1]
Effect of changes in foreign exchange rates
Additions		380,321
Amortization		(104,861)
Balance of Ending		275,460
Land [Member]
Schedule of Leases [Line Items]
Balance of Beginning		43,806
Acquisitions through business combinations	[1]		43,507
Effect of changes in foreign exchange rates		1,932	299
Additions
Amortization
Balance of Ending		$ 45,738	$ 43,806
[1]Through the ValoraSoy acquisition, the Group incorporated a parcel of land for an original amount of $ 43,507. The right -of-use

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Reconciliation Lease Liabilities	12 Months Ended
	Jun. 30, 2024 USD ($)
Schedule of Reconciliation Lease Liabilities [Line Items]
Balance of Beginning
Book value at the beginning of the year
Additions of the year	521,107
Interest expenses	41,116
Payments of the year	(140,336)
Balance of Ending	421,887
Buildings [Member]
Schedule of Reconciliation Lease Liabilities [Line Items]
Balance of Beginning
Book value at the beginning of the year
Additions of the year	140,786
Interest expenses	9,589
Payments of the year	(15,200)
Balance of Ending	135,175
Equipment [Member]
Schedule of Reconciliation Lease Liabilities [Line Items]
Balance of Beginning
Book value at the beginning of the year
Additions of the year	380,321
Interest expenses	31,527
Payments of the year	(125,136)
Balance of Ending	$ 286,712

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Lease Liabilities - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Schedule of Lease Liabilities [Abstract]
Non-current	$ 248,532
Current	173,355
Total	$ 421,887

Other Receivables (Details)

Other Receivables (Details)	12 Months Ended
	Jun. 30, 2024 USD ($) shares
Other receivables [Line Items]
Ordinary shares issued	2,354,069
Aggregate purchase price (in Dollars) | $	$ 15,000,000
Purchase payment term	5 years
Internal rate percentage	13.20%
Moolec Science Limited [Member]
Other receivables [Line Items]
Ordinary shares issued	2,354,069
Moolec Science S.A. [Member]
Other receivables [Line Items]
Ordinary shares issued	1,500,000

Other Receivables (Details) - S

Other Receivables (Details) - Schedule of Other Receivables - USD ($)		Jun. 30, 2024	Jun. 30, 2023
Schedule of Other Receivables [Abstract]
Receivables with shareholders	[1]	$ 10,149,079	$ 8,763,027
Total Other receivables – Non-current		$ 10,149,079	$ 8,763,027
[1]Moolec Science Limited issued an aggregate number of Moolec Science Limited ordinary shares equal to 2,354,069 (or 1,500,000 of Moolec Science SA shares after the transaction) to current individual shareholders of Bioceres S.A., and Bioceres Group PLC, (“New shareholders”) Moolec Science and the new shareholders entered into a subscription agreement (the “shareholders’ subscription agreement”) prior to the transaction pursuant to which Moolec Science Limited agreed to issue 2,354,069 of Moolec Science Limited ordinary shares. The subscription agreement was dated December 22, 2022. The new shareholders agreed to pay an aggregate purchase price of $15,000,000 within 5 years from the date of such subscription agreement. Such shareholders’ subscription agreement accrues an internal rate of return of 13.20%.

Other Receivables (Details) -_2

Other Receivables (Details) - Schedule of Other Receivables Current - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Schedule of Other Receivables Current [Abstract]
Taxes	$ 622,614	$ 952,953
Others	387,925	377,224
Total Other receivables - Current	$ 1,010,539	$ 1,330,177

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Details) - Schedule of Cash and Cash Equivalents - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Cash and Cash Equivalents [Abstract]
Bank accounts	$ 3,295,805	$ 2,061,636
Short-term investments	2,093,374	463,594
Cash	749	2,443
Total cash and cash equivalents	$ 5,389,928	$ 2,527,673

Short-Term Investments (Details

Short-Term Investments (Details) - Schedule of Short-Term Investments - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Schedule of Short-Term Investments [Abstract]
Mutual funds		$ 306,034
Total short-term investments		$ 306,034

Trade Receivable (Details) - Sc

Trade Receivable (Details) - Schedule of Trade Receivable - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Schedule of Other Receivables Current [Abstract]
Accounts receivable	$ 471,500	$ 361,097
Total Trade receivables	$ 471,500	$ 361,097

Inventories (Details)

Inventories (Details)	Jun. 14, 2024 USD ($) tons
Inventories [Line Items]
Sale of HB4 soybean | tons	15,000
HB4 soybean payable to BIOX	$ 6,600,000
Bioceres Crop Solutions Corp [Member]
Inventories [Line Items]
HB4 soybean payable to BIOX	$ 6,600,000

Inventories (Details) - Schedul

Inventories (Details) - Schedule of Inventories - USD ($)		Jun. 30, 2024	Jun. 30, 2023
Inventories [Abstract]
Raw materials	[1]	$ 4,835,072	$ 179,368
Finished goods		1,444,447	286,380
Total Inventories		$ 6,279,519	$ 465,748
[1]On June 14, 2024, Moolec Science SA and Bioceres Crop Solutions Corp. (“BIOX”) signed an agreement under which BIOX sold 15,000 tons of HB4 soybean to Moolec Science SA for an amount of USD 6,600,000 payable in 2026. Later, on September 15, 2024 such payables were exchanged for a convertible note (see note 31).

Share Capital and Share Premi_3

Share Capital and Share Premium (Details) - USD ($)	Apr. 23, 2024	Feb. 26, 2024	Dec. 27, 2023	Jun. 30, 2023	Apr. 14, 2023	Apr. 10, 2023	Dec. 30, 2022	Jun. 30, 2024
Share Capital and Share Premium [Abstract]
Share capital stock and share premium amounts (in Dollars)								$ 69,548,091
Equivalent (in Dollars)					$ 50,000,000
Share purchase agreement over period					36 months
Shares issued	1,000,000			3,600
Share purchase agreement (in Dollars)				$ 10,647			$ 255,000
Purchase agreement	$ 2,162,400
Agreement shares			143,319
Shares issued			103,166
Shares return to sponsor		20,153
Transfer remaining shares						20,000

Share Capital and Share Premi_4

Share Capital and Share Premium (Details) - Schedule of Share Capital Stock and Share Premium Amounts - USD ($)		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2024	Jun. 30, 2023
Schedule of Share Capital Stock and Share Premium Amounts [Line Items]
Number of shares, Beginning balance (in Shares)	31,000,000	37,563,768
Shares issued amount, Beginning balance	$ 310,000	$ 375,641
Shares to be issued amount, Beginning balance		3,068
Treasury Shares, Beginning balance
Share Premium, Beginning balance	7,290,000	66,996,982
Cost of own shares held, Beginning balance		$ (303,768)
Number of shares, Ending balance (in Shares)		38,440,602	37,563,768
Shares issued amount, Ending balance		$ 385,641	$ 375,641
Shares to be issued amount, Ending balance		3,068	3,068
Treasury Shares, Ending balance		(1,232)
Share Premium, Ending balance		69,159,382	66,996,982
Cost of own shares held, Ending balance		$ (303,768)
Number of shares, Settlement with shareholders (addition of treasury shares) (in Shares)		(123,166)
Shares issued amount, Settlement with shareholders (addition of treasury shares)
Shares to be issued amount, Settlement with shareholders (addition of treasury shares)
Treasury Shares, Settlement with shareholders (addition of treasury shares)		(1,232)
Share Premium, Settlement with shareholders (addition of treasury shares)
Cost of own shares held, Settlement with shareholders (addition of treasury shares)		$ (303,768)
Number of shares, Issue of share capital (in Shares)		1,000,000	3,519
Shares issued amount, Issue of share capital		$ 10,000	$ 36
Shares to be issued amount, Issue of share capital
Treasury Shares, Issue of share capital
Share Premium, Issue of share capital		2,162,400	10,647
Cost of own shares held, Issue of share capital
Number of shares, From business acquisition (in Shares)
Shares issued amount, From business acquisition
Shares to be issued amount, From business acquisition			641
Treasury Shares, From business acquisition
Share Premium, From business acquisition			217,275
Cost of own shares held, From business acquisition
Number of shares, Equity settled share-based payment (in Shares)			232,523
Shares issued amount, Equity settled share-based payment			$ 2,326
Shares to be issued amount, Equity settled share-based payment			2,427
Treasury Shares, Equity settled share-based payment
Share Premium, Equity settled share-based payment			593,684
Cost of own shares held, Equity settled share-based payment
Issue of share capital (Moolec Science shares) [Member]
Schedule of Share Capital Stock and Share Premium Amounts [Line Items]
Number of shares, Issue of share capital (in Shares)			1,500,000
Shares issued amount, Issue of share capital			$ 15,000
Shares to be issued amount, Issue of share capital
Treasury Shares, Issue of share capital
Share Premium, Issue of share capital			8,105,000
Cost of own shares held, Issue of share capital
Issue of share capital (SAFE shares) [Member]
Schedule of Share Capital Stock and Share Premium Amounts [Line Items]
Number of shares, Issue of share capital (in Shares)			262,260
Shares issued amount, Issue of share capital			$ 2,623
Shares to be issued amount, Issue of share capital
Treasury Shares, Issue of share capital
Share Premium, Issue of share capital			3,170,723
Cost of own shares held, Issue of share capital
Issue of share capital (LightJump shares) [Member]
Schedule of Share Capital Stock and Share Premium Amounts [Line Items]
Number of shares, Issue of share capital (in Shares)			3,363,810
Shares issued amount, Issue of share capital			$ 33,639
Shares to be issued amount, Issue of share capital
Treasury Shares, Issue of share capital
Share Premium, Issue of share capital			39,610,630
Cost of own shares held, Issue of share capital
Issue of share capital (Backstop shares) [Member]
Schedule of Share Capital Stock and Share Premium Amounts [Line Items]
Number of shares, Issue of share capital (in Shares)			1,201,656
Shares issued amount, Issue of share capital			$ 12,017
Shares to be issued amount, Issue of share capital
Treasury Shares, Issue of share capital
Share Premium, Issue of share capital			7,999,023
Cost of own shares held, Issue of share capital

Share Based Payment (Details)

Share Based Payment (Details) - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Share Based Payment [Line Items]
Constant value percentage	2%
Stock options	$ (881,022)	$ (508,149)
Charges recognized on restricted stock units	$ (863,330)	$ (577,047)
Group 1 Granted [Member]
Share Based Payment [Line Items]
Ordinary shares (in Shares)	579,078
Exercise price (in Dollars per share)	$ 1.52
Group 2 Granted [Member]
Share Based Payment [Line Items]
Ordinary shares (in Shares)	344,555
Exercise price (in Dollars per share)	$ 8
Group 3 Granted [Member]
Share Based Payment [Line Items]
Ordinary shares (in Shares)	833,333
Exercise price (in Dollars per share)	$ 4.25

Share Based Payment (Details) -

Share Based Payment (Details) - Schedule Fair Value of the Options Granted is Measured at Grant Date and Recognized	12 Months Ended
	Jun. 30, 2024 $ / shares
Group 1 [Member]
Schedule Fair Value of the Options Granted is Measured at Grant Date and Recognized [Line Items]
Fair value of shares (range)	$ 1
Exercise price	$ 1.52
Expected volatility	70%
Dividend rate
Reference risk-free interest rate	3%
Plan duration	10 years
Fair value of stock options at measurement date (range)	$ 9.11
Group 2 [Member]
Schedule Fair Value of the Options Granted is Measured at Grant Date and Recognized [Line Items]
Fair value of shares (range)	1
Exercise price	$ 8
Expected volatility	70%
Dividend rate
Reference risk-free interest rate	3%
Plan duration	10 years
Fair value of stock options at measurement date (range)	$ 7.25
Group 3 [Member]
Schedule Fair Value of the Options Granted is Measured at Grant Date and Recognized [Line Items]
Exercise price	$ 4.25
Expected volatility	70%
Dividend rate
Reference risk-free interest rate	4.25%
Plan duration	10 years
Bottom of range [member] | Group 3 [Member]
Schedule Fair Value of the Options Granted is Measured at Grant Date and Recognized [Line Items]
Fair value of shares (range)	$ 1.63
Fair value of stock options at measurement date (range)	1.02
Top of range [member] | Group 3 [Member]
Schedule Fair Value of the Options Granted is Measured at Grant Date and Recognized [Line Items]
Fair value of shares (range)	3.21
Fair value of stock options at measurement date (range)	$ 2.65

Share Based Payment (Details)_2

Share Based Payment (Details) - Schedule of Amount and Exercise Price and the Movements of the Stock Options of Directors - $ / shares	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Group 1 [Member]
Schedule of Amount and Exercise Price and the Movements of the Stock Options of Directors [Line Items]
Number of options, At the beginning	325,826
Exercise price, At the beginning	$ 1.52
Number of options, Granted during the period		579,078
Exercise price, Granted during the period		$ 1.52
Number of options, Forfeited during the period
Exercise price, Forfeited during the period
Number of options, Exercised during the period		(253,252)
Exercise price, Exercised during the period		$ 1.52
Number of options, Expired during the period
Exercise price, Expired during the period
Number of options, At the ending	325,826	325,826
Exercise price, At the ending	$ 1.52	$ 1.52
Group 2 [Member]
Schedule of Amount and Exercise Price and the Movements of the Stock Options of Directors [Line Items]
Number of options, At the beginning	206,598
Exercise price, At the beginning	$ 8
Number of options, Granted during the period		346,555
Exercise price, Granted during the period		$ 8
Number of options, Forfeited during the period
Exercise price, Forfeited during the period
Number of options, Exercised during the period		(139,957)
Exercise price, Exercised during the period		$ 8
Number of options, Expired during the period
Exercise price, Expired during the period
Number of options, At the ending	206,598	206,598
Exercise price, At the ending	$ 8	$ 8
Group 3 [Member]
Schedule of Amount and Exercise Price and the Movements of the Stock Options of Directors [Line Items]
Number of options, At the beginning	700,000
Exercise price, At the beginning	$ 4.25
Number of options, Granted during the period	200,000	700,000
Exercise price, Granted during the period	$ 4.25	$ 4.25
Number of options, Forfeited during the period	(66,667)
Exercise price, Forfeited during the period	$ 4.25
Number of options, Exercised during the period
Exercise price, Exercised during the period
Number of options, Expired during the period
Exercise price, Expired during the period
Number of options, At the ending	833,333	700,000
Exercise price, At the ending	$ 4.25	$ 4.25

Accounts Payable (Details)

Accounts Payable (Details)	Jun. 29, 2024 USD ($)	Jun. 14, 2024 USD ($) tons
Accounts Payable [Abstract]
Share agreement (in tons) | tons		15,000
Payable amount		$ 6,600,000
Access license agreement	$ 1,000,000
Technology period	5 years

Accounts Payable (Details) - Sc

Accounts Payable (Details) - Schedule of Accounts Payable - USD ($)		Jun. 30, 2024	Jun. 30, 2023
Schedule of Accounts Payable [Abstract]
Related parties	[1]	$ 7,600,000
Total Accounts payable – Non-Current		7,600,000
Accruals		1,351,057	787,010
Trade payables		873,534	2,339,087
Related parties	[1]	568,835	774,460
Transaction expenses payable		621,260	3,579,057
Total Accounts payable - Current		$ 3,414,686	$ 7,479,614
[1]The details of the related parties payables are included in Related Party (see note 28)

Other Liabilities (Details) - S

Other Liabilities (Details) - Schedule of Other liabilities Current and Non Current - USD ($)		Jun. 30, 2024	Jun. 30, 2023
Schedule of Other liabilities Current and Non Current [Abstract]
Investment in associate		$ 19,940
Other		176,571	175,312
Total Other liabilities – Non-Current		196,511	175,312
Related parties	[1]	794,301	677,000
Wages		288,213	221,141
Taxes		134,212	23,334
Deferred payment related to Business Combination			492,799
Others		234,367	271,371
Total Other liabilities – Current		$ 1,451,093	$ 1,685,645
[1]The details of the related parties payables are included in Related Party (see note 28)

Financial Debt (Details)

Financial Debt (Details)	12 Months Ended
	Jun. 30, 2024 USD ($) $ / shares
Financial Debt [Line Items]
Convertible note instrument with farmers	$ 940,000
Early conversion option strike price per share | $ / shares	$ 6
Initial interest rate	5%
Interest rate for convertible notes	10%
Invim Corporativo S.L. [Member]
Financial Debt [Line Items]
Related to such convertible note	$ 10,000,000

Financial Debt (Details) - Sche

Financial Debt (Details) - Schedule of Financial Debt - USD ($)		Jun. 30, 2024	Jun. 30, 2023
Financial Debt denominated in US Dollars [Member]
Financial Debt [Line Items]
Total Financial debt – Non-Current	[1]	$ 10,940,000
Total Financial debt – Current		1,768,715	2,028,500
Financial Debt denominated in Argentine Pesos [Member]
Financial Debt [Line Items]
Total Financial debt – Non-Current		763,708	99,046
Total Financial debt – Current		786,968	517,743
Other Currency [Member]
Financial Debt [Line Items]
Total Financial debt – Non-Current		11,703,708	99,046
Total Financial debt – Current		$ 2,555,683	$ 2,546,243
[1]On October 15, 2023, Moolec Science has entered into an agreement to issue a convertible note due 2026 to Invim Corporativo S.L. As of June 30, 2024, the Company has received USD 10,000,000 related to such convertible note. (see note 28) Additionally, the Company signed additional convertible notes for USD 940,000 between October 2023 and June 30, 2024 with local farmers and jointly with the convertible note with Invim Corporativo S.L., are referred to as “the Notes”.

Financial Debt (Details) - Sc_2

Financial Debt (Details) - Schedule of Terms and Conditions of Outstanding Loans - USD ($)		Jun. 30, 2024	Jun. 30, 2023
Convertible Notes [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination		USD
Nominal value (equivalent in USD)		$ 10,940,000
Total outstanding loans		$ 11,550,354
Convertible Notes [Member] | Bottom of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Nominal interest rate		5%
Date of maturity		15/10/2026 – 05/12/2026
Convertible Notes [Member] | Top of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Nominal interest rate		10%
Banco Macro – pre-financing of exports [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination		ARS	ARS
Nominal value (equivalent in USD)		$ 345,464	$ 147,874
Nominal interest rate	[1]	48%
Date of maturity			17/07/2023 – 27/12/2023
Total outstanding loans		$ 61,126	$ 173,236
Banco Macro – pre-financing of exports [Member] | Bottom of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Nominal interest rate	[1]		67%
Date of maturity		13/12/2024
Banco Macro – pre-financing of exports [Member] | Top of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Nominal interest rate	[1]		88%
Banco Galicia - bank overdrafts [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination		ARS	ARS
Nominal value (equivalent in USD)		$ 24,389	$ 18,849
Nominal interest rate	[1]	58%	144%
Date of maturity			30/06/2023
Total outstanding loans		$ 26,100	$ 18,849
Banco Galicia - bank overdrafts [Member] | Bottom of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Date of maturity		30/06/2024
Banco Galicia – loans [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination		ARS	ARS
Nominal value (equivalent in USD)		$ 294,033	$ 99,643
Date of maturity			21/08/2023 – 25/01/2024
Total outstanding loans		$ 278,685	$ 33,728
Banco Galicia – loans [Member] | Bottom of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Nominal interest rate	[1]	47%	35%
Date of maturity		01/08/2024 – 03/04/2028
Banco Galicia – loans [Member] | Top of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Nominal interest rate	[1]	138%	85%
Banco Cordoba- loans [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination		ARS
Nominal value (equivalent in USD)		$ 109,649
Nominal interest rate	[1]	48%
Total outstanding loans		$ 104,146
Banco Cordoba- loans [Member] | Bottom of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Date of maturity		03/05/2025
Banco Supervielle- loans [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination		ARS
Nominal value (equivalent in USD)		$ 131,579
Nominal interest rate	[1]	35%
Total outstanding loans		$ 133,665
Banco Supervielle- loans [Member] | Bottom of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Date of maturity		14/05/2029
Banco Santander - loans [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination		ARS	ARS
Nominal value (equivalent in USD)		$ 555,856	$ 119,001
Date of maturity			03/09/2026 – 04/03/2027
Total outstanding loans		$ 553,615	$ 118,185
Banco Santander - loans [Member] | Bottom of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Nominal interest rate	[1]	25%	50%
Date of maturity		03/09/2026 – 17/06/2030
Banco Santander - loans [Member] | Top of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Nominal interest rate	[1]	58%	57%
Banco Macro – loans [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination		ARS	ARS
Nominal value (equivalent in USD)		$ 30,702	$ 11,705
Nominal interest rate	[1]	108%	54%
Date of maturity			12/07/2023
Total outstanding loans		$ 377,811	$ 1,257
Banco Macro – loans [Member] | Bottom of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Date of maturity		08/03/2024 – 14/03/2024
Rizobacter [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination		USD
Nominal value (equivalent in USD)		$ 350,000
Nominal interest rate		10%
Total outstanding loans		$ 369,439
Rizobacter [Member] | Bottom of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Date of maturity		25/09/2024
Promissory notes [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination		USD	USD
Nominal value (equivalent in USD)		$ 804,450	$ 2,000,000
Nominal interest rate			0%
Date of maturity			22/05/2024 – 25/06/2024
Total outstanding loans		$ 804,450	$ 2,000,000
Promissory notes [Member] | Bottom of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Nominal interest rate		7.75%
Date of maturity		17/12/2024 – 12/05/2025
Promissory notes [Member] | Top of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Nominal interest rate		11.50%
Banco Nacion – pre-financing of exports [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination			USD
Nominal value (equivalent in USD)			$ 28,500
Nominal interest rate			2%
Date of maturity			06/10/2023
Total outstanding loans			$ 28,635
Banco Cordoba– Pre financing of exports [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination			ARS
Nominal value (equivalent in USD)			$ 142,567
Date of maturity			11/01/2023 – 26/06/2023
Total outstanding loans			$ 156,057
Banco Cordoba– Pre financing of exports [Member] | Bottom of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Nominal interest rate	[1]		55%
Banco Cordoba– Pre financing of exports [Member] | Top of range [member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Nominal interest rate	[1]		88%
HSBC Bank– bank overdrafts [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination			ARS
Nominal value (equivalent in USD)			$ 4,625
Nominal interest rate	[1]		108%
Date of maturity			30/06/2023
Total outstanding loans			$ 4,625
Banco Santander – bank overdrafts [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination			ARS
Nominal value (equivalent in USD)			$ 41,325
Nominal interest rate	[1]		161%
Date of maturity			30/06/2023
Total outstanding loans			$ 44,446
HSBC Bank - loans [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination			ARS
Nominal value (equivalent in USD)			$ 19,508
Nominal interest rate	[1]		64%
Date of maturity			27/07/2023
Total outstanding loans			$ 14,940
Asociación Mutual AMA - loans [Member]
Schedule of Terms and Conditions of Outstanding Loans [Line Items]
Currency of denomination			ARS
Nominal value (equivalent in USD)			$ 42,316
Nominal interest rate	[1]		53%
Date of maturity			10/07/2023 – 10/04/2024
Total outstanding loans			$ 51,331
[1]Interest rates of our outstanding loans in ARS, correspond to market rates in the country of incorporation of the subsidiary in Argentina, which deems to be a hyperinflationary economy.

Warrants Liabilities (Details)

Warrants Liabilities (Details) - $ / shares	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Warrants Liabilities [Line Items]
Aggregate shares (in Shares)	11,110,000
Purchase of ordinary share (in Shares)	1
Exercise price	$ 11.5
Agreement payment terms	5 years
Price per warrant	$ 0.01
Exercise price per share	18
Ordinary shares per share	$ 0.05	$ 0.0799
Minimum [Member]
Warrants Liabilities [Line Items]
Trading days	20 days
Maximum [Member]
Warrants Liabilities [Line Items]
Trading days	30 days

Warrants Liabilities (Details)

Warrants Liabilities (Details) - Schedule of Fair Value - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Schedule of Fair Value [Abstract]
At the beginning of the year	$ 887,689
Issued by the SPAC		1,666,500
Fair value remeasurement (Gain)	(332,189)	(778,811)
At the end of the year	$ 555,500	$ 887,689

Deferred Tax and Income Tax (De

Deferred Tax and Income Tax (Details) £ in Millions	12 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 GBP (£)
Deferred Tax and Income Tax [Line Items]
Restricted losses on deferred tax assets	50%
UK Tax loss carryforwards Restrictions | £			£ 5
Carried forward	17 years
Luxembourg [Member]
Deferred Tax and Income Tax [Line Items]
Income tax rate			15%
Deferred income tax assets | $	$ 1,921,890	$ 7,601,790

Deferred Tax and Income Tax (_2

Deferred Tax and Income Tax (Details) - Schedule of Roll Forward of Net Deferred Tax - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Schedule of Roll Forward of Net Deferred Tax [Abstract]
Balance at beginning of year	$ 1,071,807
Incorporated through the business combination		1,297,436
Credited to profit & loss	(1,046,985)	(234,542)
Charged to Other Comprehensive Income	47,274	8,913
Balance at year end	$ 72,096	$ 1,071,807

Deferred Tax and Income Tax (_3

Deferred Tax and Income Tax (Details) - Schedule of Principal Statutory Taxes Rates in the Countries	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Argentina [Member]
Schedule of Principal Statutory Taxes Rates in the Countries [Line Items]
Income tax rate
Argentina [Member] | Bottom of Range [Member]
Schedule of Principal Statutory Taxes Rates in the Countries [Line Items]
Income tax rate	25%	25%
Argentina [Member] | Top of Range [Member]
Schedule of Principal Statutory Taxes Rates in the Countries [Line Items]
Income tax rate	35%	35%
Luxembourg [Member]
Schedule of Principal Statutory Taxes Rates in the Countries [Line Items]
Income tax rate
Luxembourg [Member] | Bottom of Range [Member]
Schedule of Principal Statutory Taxes Rates in the Countries [Line Items]
Income tax rate	15%	15%
Luxembourg [Member] | Top of Range [Member]
Schedule of Principal Statutory Taxes Rates in the Countries [Line Items]
Income tax rate	17%	17%
United Kingdom [Member]
Schedule of Principal Statutory Taxes Rates in the Countries [Line Items]
Income tax rate	19%	19%	19%

Deferred Tax and Income Tax (_4

Deferred Tax and Income Tax (Details) - Schedule of Income Tax for Other Jurisdictions - USD ($)		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Schedule of Income Tax for Other Jurisdictions [Abstract]
Loss before tax		$ (8,359,245)	$ (52,023,422)	$ (4,526,905)
Corporate tax rate		15%	15%	19%
Income tax (benefit)/expense		$ 1,253,887	$ 7,803,513	$ 860,112
Effect of difference tax rates subsidiaries operating in other jurisdictions		324,182	428,506
Tax losses	[1]	(1,921,890)	(1,631,947)	(860,112)
Non-deductible expenses - listing cost			(6,405,759)
Net gain on inflation effect on monetary items		738,674	52,914
Income tax inflation adjustment		524,342	(35,826)
Others		127,790	23,141
Tax benefit for the year		$ 1,046,985	$ 234,542
[1]Deferred tax assets have not been recognized, because it is not probable that future taxable profit will be available against which the Group can use the benefits therefrom

Deferred Tax and Income Tax (_5

Deferred Tax and Income Tax (Details) - Schedule of Net Deferred Tax Liabilities - Net deferred tax liabilities [Member] - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Deferred tax asset
Tax loss carry-forward	$ 777,515	$ 292,267
Other tax receivables	6,892
Total other receivables	784,407	292,267
Deferred tax liability
Customer relationship	845,069	1,346,374
Fixed assets	11,434
Other tax liabilities		17,700
Total deferred tax liability	856,503	1,364,074
Net deferred tax liability	$ 72,096	$ 1,071,807

Deferred Tax and Income Tax (_6

Deferred Tax and Income Tax (Details) - Schedule of Accumulated Tax Loss Carryforwards	12 Months Ended
	Jun. 30, 2024 USD ($)
Deferred Tax and Income Tax (Details) - Schedule of Accumulated Tax Loss Carryforwards [Line Items]
Tax-loss carry forward	$ 3,110,061
Deferred tax asset	777,515
2022 [Member]
Deferred Tax and Income Tax (Details) - Schedule of Accumulated Tax Loss Carryforwards [Line Items]
Tax-loss carry forward	3,086
Deferred tax asset	$ 771
Expiration date	2027
Tax jurisdiction	Argentina
2023 [Member]
Deferred Tax and Income Tax (Details) - Schedule of Accumulated Tax Loss Carryforwards [Line Items]
Tax-loss carry forward	$ 1,806,586
Deferred tax asset	$ 451,646
Expiration date	2028
Tax jurisdiction	Argentina
2024 [Member]
Deferred Tax and Income Tax (Details) - Schedule of Accumulated Tax Loss Carryforwards [Line Items]
Tax-loss carry forward	$ 1,300,390
Deferred tax asset	$ 325,098
Expiration date	2029
Tax jurisdiction	Argentina

Deferred Tax and Income Tax (_7

Deferred Tax and Income Tax (Details) - Schedule of Future Taxable Profit - USD ($)		Jun. 30, 2024	Jun. 30, 2023
Deferred Tax and Income Tax (Details) - Schedule of Future Taxable Profit [Line Items]
Gross amount		$ 64,631,150	$ 54,541,928
Tax effect		10,590,020	8,668,130
United Kingdom [Member]
Deferred Tax and Income Tax (Details) - Schedule of Future Taxable Profit [Line Items]
Gross amount	[1]	15,405,401	11,536,344
Tax effect	[1]	2,927,026	2,191,905
Luxembourg [Member]
Deferred Tax and Income Tax (Details) - Schedule of Future Taxable Profit [Line Items]
Gross amount	[2]	46,434,435	42,751,716
Tax effect	[2]	6,965,165	6,412,757
Argentina [Member]
Deferred Tax and Income Tax (Details) - Schedule of Future Taxable Profit [Line Items]
Gross amount		2,791,314	253,868
Tax effect		$ 697,829	$ 63,468
[1]In the UK losses may be carried forwards indefinitely. The use of carried forwards losses is restricted to 50% of profits above a groupwide GBP 5 million allowances per year.[2]In Luxembourg losses may be carried forward for 17 years.

Financial Income _ Expenses (De

Financial Income / Expenses (Details) - Schedule of Financial Income / Expenses - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Financial Costs
Interest and commissions expense	$ (1,124,302)	$ (160,035)	$ (2,130)
Lease liability interest	(41,116)
Total Financial Costs	(1,165,418)	(160,035)	(2,130)
Other financial results
Exchange rate (losses)	(3,423,303)	(1,386,599)	(12,342)
Inflation adjustment	2,954,698	245,989
Interest income (Shareholders’ loan)	1,386,052	693,027
Investment results	552,797	1,009,318
Net fair value gain of warrant liabilities	332,189	778,811
Change in fair value of Simply Agreement for Future Equity (“SAFE”)		(313,346)	(860,000)
Other	66,531	3,325
Total Other financial results	1,868,964	1,030,525	(872,342)
Total net financial income / (expenses)	$ 703,546	$ 870,490	$ (874,472)

Other Operating Expense (Detail

Other Operating Expense (Details) - Schedule of Other Operating Expense - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Schedule of Other Operating Expense [Abstract]
Taxes, duties and penalties	$ (41,883)	$ (62,263)
Miscellaneous expenses	(30,834)	(31,944)	(38,985)
Total other operating expense	$ (72,717)	$ (94,207)	$ (38,985)

Administrative Expenses (Detail

Administrative Expenses (Details) - Schedule of Administrative Expenses - Administrative Expenses [Member] - USD ($)		12 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Administrative Expenses (Details) - Schedule of Administrative Expenses [Line Items]
Equity settled share-based payment	[1]	$ (2,233,257)	$ (1,166,755)	$ (838,576)
Audit, legal and accountancy fees		(1,791,618)	(2,024,611)	(1,355,046)
Payroll expenses		(831,523)	(841,580)	(254,215)
Insurance		(755,681)	(429,208)
Amortization of intangible assets	[1]	(545,322)	(92,818)
Professional fees		(540,333)	(137,873)
Taxes		(404,072)	(915)
Travel expenses		(135,554)	(102,305)	(52,532)
Depreciation of fixed assets		(18,803)	(4,107)
Depreciation of right-of-use asset		(18,771)
Other office and administrative expenses		(247,916)	(8,483)	(22,861)
Total administrative expenses		$ (7,522,850)	$ (4,808,655)	$ (2,523,230)
[1]Non -cash -based

Research and Development Expe_3

Research and Development Expense (Details) - Schedule of Research and Development Expense - Research and Development Expense [Member] - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Research and Development Expense (Details) - Schedule of Research and Development Expense [Line Items]
Professional fees	$ (1,368,678)	$ (886,628)	$ (373,259)
Amortization of intangible assets	(168,051)
Laboratories’ related expenses	(111,592)	(434,551)	(449,442)
Depreciation of right-of-use assets	(104,861)
Depreciation of fixed assets	(13,648)	(1,699)	(1,699)
Other research and development expenses	(5,443)	(28,339)	(160,758)
Total Research and development expenses	$ (1,772,273)	$ (1,351,217)	$ (985,158)

Cost of Sales (Details) - Sched

Cost of Sales (Details) - Schedule of Cost of Sales - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Schedule of Cost of sales [Abstract]
Inventories at beginning	$ (465,748)
Inventories incorporated through the business combination		(532,231)
Purchases	(9,465,791)	(788,751)
Production costs
Payroll and professional fees	(683,987)	(121,285)
Maintenance, energy and fuel related to fixed assets	(393,872)	(77,495)
Depreciation	(144,704)	(23,398)
Other production costs	(257,413)	(31,050)
Sub-total production costs	(1,479,976)	(253,228)
Foreign currency translation	(20,547)	60,108
Sub-total	(11,432,062)	(1,514,102)
Inventories as of the end	6,279,519	465,748
Cost of sales	$ (5,152,543)	$ (1,048,354)

Net Loss per Share (Details) -

Net Loss per Share (Details) - Schedule of Net Loss Per Share - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Schedule of Net Loss Per Share [Abstract]
Loss for the year, attributable to the owners of the Group	$ (7,312,260)	$ (51,788,880)	$ (4,526,905)
Loss attributable to the ordinary shareholders	$ (7,312,260)	$ (51,788,880)	$ (4,526,905)
Weighted-average number of ordinary shares (in Shares)	37,870,351	34,466,258	31,000,000
Basic (in Dollars per share)	$ (0.19)	$ (1.5)	$ (0.15)
Diluted (in Dollars per share)	$ (0.19)	$ (1.5)	$ (0.15)

Related Parties (Details)

Related Parties (Details)	Jun. 29, 2024 USD ($)	Jun. 14, 2024 USD ($) t	Jun. 30, 2024 USD ($)
Related Parties [Line Items]
Number of items sold (in Metric Tons) | t		15,000
Amount payable		$ 6,600,000
Related to convertible note	$ 1,000,000
Agreement to number of years right to use	5 years
Moolec Science S.A. [Member]
Related Parties [Line Items]
Amount payable		$ 6,600,000
IP rights HB4 Technology - BIOX [Member]
Related Parties [Line Items]
Related to convertible note	$ 1,000,000
Invim Corporativo S.L. [Member]
Related Parties [Line Items]
Convertible note instrument			$ 10,000,000

Related Parties (Details) - Sch

Related Parties (Details) - Schedule of Key Management Personnel Compensation Comprised - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Schedule of Key Management Personnel Compensation Comprised [Abstract]
Short-term employee benefits	$ 621,330	$ 39,250	$ 96,437
Share based payment	$ 529,397	$ 904,861	$ 838,576

Related Parties (Details) - S_2

Related Parties (Details) - Schedule of Other Related Party Transactions - USD ($)		12 Months Ended
		Jun. 30, 2024		Jun. 30, 2023		Jun. 30, 2022
Share based payment
Key management		$ 529,397		$ 904,861		$ 838,576
CFO Shares Alloted				364,014
Issue of additional shares
Issue of share capital				15,000
Issue of share premium				39,610,630
Bioceres S.A. [Member]
Expenses paid on behalf of the company
Expenses paid on behalf of the company						265,810
Bioceres LLC [Member]
Expenses paid on behalf of the company
Expenses paid on behalf of the company	[1]			238,121		156,760
Bioceres Crop Solutions Corp [Member]
Services provided by other companies
Services provided by other companies	[2]	7,600,000
Invim Corporativo S.L. [Member]
Services provided by other companies
Services provided by other companies	[3]	10,000,000
Ingenieria Metabolica S.A. [Member]
Services provided by other companies
Services provided by other companies	[4]	26,745		286		252
Instituto de Agrobiotecnologia Rosario [Member]
Services provided by other companies
Services provided by other companies		49,805	[5]	258,279	[5]	57,047
Agrality Inc [Member].
Services provided by other companies
Services provided by other companies	[6]			5,000		85,435
Future Foods B.V. [Member]
Services provided by other companies
Services provided by other companies	[7]	48,780		85,880		94,857
Union Group Ventures Limited [Member]
Services provided by other companies
Services provided by other companies	[8]					675,000
THEO I SCSp [Member]
Services provided by other companies
Services provided by other companies						$ 1,500,000
[1]Expenses paid by Bioceres LLC on behalf of the Company.[2]On June 14, 2024, Moolec Science SA and Bioceres Crop Solutions Corp. (“BIOX”) signed an agreement under which BIOX sold 15,000 tons of HB4 soybean to Moolec Science SA for an amount of USD 6,600,000 payable in 2026. Later, on September 15, 2024 such payables were exchanged for a convertible note (see note 31). Additionally, on June 29, 2024, Moolec Science SA entered into an exclusive Technology Access License Agreement with BIOX for USD 1,000,000, granting Moolec science SA the right to use BIOX’s HB4 technology for a period of 5 years.[3]On October 15, 2023, Moolec Science has entered into an agreement to issue a convertible note due 2026 to Invim Corporativo S.L. As of June 30, 2024, the Company has received USD 10,000,000 related to such convertible note.[4]The Company entered into an agreement with INMET S.A. — —

Related Parties (Details) - S_3

Related Parties (Details) - Schedule of Other Related Party Transactions (Parentheticals)	12 Months Ended
	Jun. 30, 2024
Bioceres LLC [Member]
Schedule of Other Related Party Transactions [Line Items]
Subsidiary percentage	100%	[1]
Ingenieria Metabolica S.A. [Member]
Schedule of Other Related Party Transactions [Line Items]
Owned percentage	30%	[2]
Instituto de Agrobiotecnologia Rosario [Member]
Schedule of Other Related Party Transactions [Line Items]
Owned percentage	98.60%	[3]
[1]Expenses paid by Bioceres LLC on behalf of the Company.[2]The Company entered into an agreement with INMET S.A. — —

Related Parties (Details) - S_4

Related Parties (Details) - Schedule of Other Related Party Balances - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Bioceres Crop Solutions Corp [Member]
Schedule of Other Related Party Balances [Line Items]
Other Related Party Balances	$ (7,600,000)
100% Subsidiary of Bioceres S.A. - Bioceres LLC [Member]
Schedule of Other Related Party Balances [Line Items]
Other Related Party Balances	(491,894)	(623,629)
Invim Corporativo S.L. [Member]
Schedule of Other Related Party Balances [Line Items]
Other Related Party Balances	(10,572,772)
Union Group Ventures Limited [Member]
Schedule of Other Related Party Balances [Line Items]
Other Related Party Balances	(794,301)	(677,000)
Founded and operated by the Company’s CPO - Future Foods B.V. [Member]
Schedule of Other Related Party Balances [Line Items]
Other Related Party Balances	(47,199)	(78,337)
Agrality Inc. [Member]
Schedule of Other Related Party Balances [Line Items]
Other Related Party Balances	(26,750)
INDEAR S.A. [Member]
Schedule of Other Related Party Balances [Line Items]
Other Related Party Balances	$ (2,992)	$ (72,494)

Related Parties (Details) - S_5

Related Parties (Details) - Schedule of Other Related Party Balances (Parentheticals)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
100% Subsidiary of Bioceres S.A. - Bioceres LLC [Member]
Schedule of Other Related Party Balances [Line Items]
Subsidiary percentage	100%

Cashflow Information (Details)

Cashflow Information (Details) - Schedule of Disclosure of Changes in Liabilities Arising from Financing Activities - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Schedule of Disclosure of Changes in Liabilities Arising from Financing Activities [Line Items]
Proceeds from borrowings	$ 2,591,780	$ 2,171,830
Proceeds from Valorasoy acquisition		1,295,553
Proceeds from issuance of Convertible Notes	10,940,000
Payment of loans	(2,512,486)	(876,769)
Interest payments	(535,007)	(24,098)
Exchange differences, currency translation differences and other financial results	1,129,815	78,773
Financial debts	14,259,391	2,645,289
Borrowings [Member]
Schedule of Disclosure of Changes in Liabilities Arising from Financing Activities [Line Items]
Proceeds from borrowings	2,591,780	2,171,830
Proceeds from Valorasoy acquisition		1,295,553
Proceeds from issuance of Convertible Notes
Payment of loans	(2,512,486)	(876,769)
Interest payments	(535,007)	(24,098)
Exchange differences, currency translation differences and other financial results	1,129,815	78,773
Financial debts	3,319,391	2,645,289
Convertible Notes [Member]
Schedule of Disclosure of Changes in Liabilities Arising from Financing Activities [Line Items]
Proceeds from borrowings
Proceeds from Valorasoy acquisition
Proceeds from issuance of Convertible Notes	10,940,000
Payment of loans
Interest payments
Exchange differences, currency translation differences and other financial results
Financial debts	$ 10,940,000

Financial Instruments (Details)

Financial Instruments (Details) - USD ($)	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Financial Instruments [Line Items]
Total financial liabilities	$ 26,921,679	$ 11,985,860
Percentage of functional currency	10%
Percentage of exchange rate	10%
Percentage of interest rates	10%
Top of range [member]
Financial Instruments [Line Items]
Interest payable	$ 360,457
Bottom of range [member]
Financial Instruments [Line Items]
Interest payable	360,457
Liquidity risk [member]
Financial Instruments [Line Items]
Total current financial assets	$ 6,871,967	$ 4,524,981

Financial Instruments (Detail_2

Financial Instruments (Details) - Schedule of Trade Receivables - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Up to 3 months [Member]
To due become
Up to 3 months	$ 471,500	$ 450,728

Financial Instruments (Detail_3

Financial Instruments (Details) - Schedule of Contractual Maturity Date - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2022
Schedule of Contractual Maturity Date [Line Items]
Trade Payables	$ 13,530,286	$ 7,479,614
Other liabilities	1,652,801	1,956,635
Financial debts	17,863,962	2,759,569
Subtotal	33,047,049	12,195,818
Warrant	555,500	887,689
Subtotal	555,500	887,689
Total	33,602,549	13,083,507
Within 1 year or on demand [Member]
Schedule of Contractual Maturity Date [Line Items]
Trade Payables	3,414,686	7,479,614
Other liabilities	1,471,033	1,776,438
Financial debts	2,351,893	2,578,100
Subtotal	7,237,612	11,834,152
Warrant	555,500	887,689
Subtotal	555,500	887,689
Total	7,793,112	12,721,841
Between 1 and 2 years [Member]
Schedule of Contractual Maturity Date [Line Items]
Trade Payables
Other liabilities	181,768	180,197
Financial debts	402,781	72,831
Subtotal	584,549	253,028
Warrant
Subtotal
Total	584,549	253,028
Between 2 and 5 years [Member]
Schedule of Contractual Maturity Date [Line Items]
Trade Payables	10,115,600
Other liabilities
Financial debts	15,109,288	108,638
Subtotal	25,224,888	108,638
Warrant
Subtotal
Total	25,224,888	108,638
More than 5 years [Member]
Schedule of Contractual Maturity Date [Line Items]
Trade Payables
Other liabilities
Financial debts
Subtotal
Warrant
Subtotal
Total
Without any established term [Member]
Schedule of Contractual Maturity Date [Line Items]
Trade Payables
Other liabilities
Financial debts
Subtotal
Warrant
Subtotal
Total

Financial Instruments (Detail_4

Financial Instruments (Details) - Schedule of Foreign Currency Denominated Monetary Assets and Monetary Liabilities - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Argentine pesos [Member]
Schedule of Foreign Currency Denominated Monetary Assets and Monetary Liabilities [Line Items]
Foreign currency exchange risk assets	$ 156,291	$ 765,690
Foreign currency exchange risk liabilities	292,203	50,073
Argentine pesos [Member] | (+10%) Impact to profit or loss before tax assets [Member]
Schedule of Foreign Currency Denominated Monetary Assets and Monetary Liabilities [Line Items]
Foreign currency exchange risk assets	15,629	76,569
Argentine pesos [Member] | (-10%) Impact to profit or loss before tax liabilities [Member]
Schedule of Foreign Currency Denominated Monetary Assets and Monetary Liabilities [Line Items]
Foreign currency exchange risk liabilities	(29,220)	(5,007)
U.S. Dollar [Member]
Schedule of Foreign Currency Denominated Monetary Assets and Monetary Liabilities [Line Items]
Foreign currency exchange risk assets	695,307	368,186
Foreign currency exchange risk liabilities	1,491,998	2,227,751
U.S. Dollar [Member] | (+10%) Impact to profit or loss before tax assets [Member]
Schedule of Foreign Currency Denominated Monetary Assets and Monetary Liabilities [Line Items]
Foreign currency exchange risk assets	69,531	36,819
U.S. Dollar [Member] | (-10%) Impact to profit or loss before tax liabilities [Member]
Schedule of Foreign Currency Denominated Monetary Assets and Monetary Liabilities [Line Items]
Foreign currency exchange risk liabilities	(149,200)	(222,775)
Pound sterling [Member]
Schedule of Foreign Currency Denominated Monetary Assets and Monetary Liabilities [Line Items]
Foreign currency exchange risk assets	24	22,062
Foreign currency exchange risk liabilities	12,647
Pound sterling [Member] | (+10%) Impact to profit or loss before tax assets [Member]
Schedule of Foreign Currency Denominated Monetary Assets and Monetary Liabilities [Line Items]
Foreign currency exchange risk assets	2	2,206
Pound sterling [Member] | (-10%) Impact to profit or loss before tax liabilities [Member]
Schedule of Foreign Currency Denominated Monetary Assets and Monetary Liabilities [Line Items]
Foreign currency exchange risk liabilities	(1,265)
Euro [Member]
Schedule of Foreign Currency Denominated Monetary Assets and Monetary Liabilities [Line Items]
Foreign currency exchange risk assets
Foreign currency exchange risk liabilities	167,072
Euro [Member] | (+10%) Impact to profit or loss before tax assets [Member]
Schedule of Foreign Currency Denominated Monetary Assets and Monetary Liabilities [Line Items]
Foreign currency exchange risk assets
Euro [Member] | (-10%) Impact to profit or loss before tax liabilities [Member]
Schedule of Foreign Currency Denominated Monetary Assets and Monetary Liabilities [Line Items]
Foreign currency exchange risk liabilities	$ (16,707)

Financial Instruments (Detail_5

Financial Instruments (Details) - Schedule of Fair Value of the Company’s Financial Instruments and Non-financial Derivatives - Financial instruments, class [member] - USD ($)		Jun. 30, 2024	Jun. 30, 2023
Amortized costs
Cash and cash equivalents	[1]	$ 3,296,554	$ 2,064,079
Trade and other receivables	[1]	11,631,118	10,454,301
Fair value through profit or loss
Cash and cash equivalents	[2]	2,093,374	463,594
Short-term investments	[2]		306,034
Total financial assets		17,021,046	13,288,008
Financial Liabilities
Trade and other payables	[1]	12,662,290	9,340,571
Financial debts	[1]	14,259,391	2,645,289
Lease liabilities	[1]	421,887
Fair value through profit or loss
Warrant liabilities	[2]	555,500	887,689
Total financial liabilities		27,899,068	12,873,549
Net financial (liability) / asset		$ (10,878,022)	$ 414,459
[1]Cash, short -term -term -term

Financial Instruments (Detail_6

Financial Instruments (Details) - Schedule of Fixed Rate Instruments - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Schedule of Fixed Rate Instruments [Abstract]
Current financial liabilities	$ (2,555,683)	$ (2,546,243)
Non-current financial liabilities	$ (11,703,708)	$ (99,046)

Events after the Reporting Pe_2

Events after the Reporting Period (Details) $ in Millions	Apr. 30, 2025 USD ($)	Sep. 20, 2024	Sep. 17, 2024 USD ($)	Jul. 15, 2024
Subsequents Event [Member]
Events after the Reporting Period [Line Items]
Offtake agreement				3 years
Delivery tons				50
Forecast [Member]
Events after the Reporting Period [Line Items]
Cash payment (in Dollars)			$ 6.6
Convertible note term			3 years
Internal rate percentage			10%
Cash payment (in Dollars)	$ 1
Ordinary shares equal		13%