$BIOX
Bioceres Crop Solutions Corp.
CIK:0001769484|SEC Filings
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) |
12 Months Ended | ||
|---|---|---|---|
Jun. 30, 2025 |
Jun. 30, 2024 |
Jun. 30, 2023 |
|
| OPERATING ACTIVITIES | |||
| (Loss)/ Profit for the year | $ (58,845,253) | $ 7,288,983 | $ 20,174,599 |
| Adjustments to reconcile profit to net cash flows | |||
| Income tax | 1,273,616 | 3,778,615 | (1,068,652) |
| Financial results | 55,335,675 | 34,785,325 | 35,078,018 |
| Depreciation of property, plant and equipment | 5,990,809 | 5,763,249 | 4,833,274 |
| Amortization of intangible assets | 11,154,731 | 12,113,107 | 10,991,433 |
| Depreciation of leased assets | 5,036,703 | 3,418,956 | 3,565,894 |
| Transactional expenses | 3,992,662 | 1,119,525 | 4,183,916 |
| Share-based incentive and stock options | 4,386,688 | 14,134,885 | 3,415,108 |
| Share of profit or loss of joint ventures and associates | 1,126,312 | (4,049,508) | (1,198,628) |
| Loss of participation in joint ventures and associates | 133,079 | ||
| Gain from a bargain purchase | (1,032,327) | ||
| Provisions for contingencies | 335,773 | 367,126 | 221,008 |
| Allowance for impairment of trade debtors | 7,123,716 | 753,428 | 1,327,385 |
| Allowance for obsolescence | 1,547,723 | 586,515 | 1,066,777 |
| Initial recognition and changes in the fair value of biological assets | (1,764,863) | 45,746 | (610,554) |
| Changes in the net realizable value of agricultural products after harvest | 1,541,204 | 2,385,069 | 4,351,433 |
| Gain on sale of equipment and intangible assets | (7,751,311) | (125,464) | (74,593) |
| Working capital adjustments | |||
| Trade receivables | 25,499,217 | (46,681,153) | (56,867,123) |
| Other receivables | (916,362) | (4,967,150) | (11,475,717) |
| Income and minimum presumed income taxes | (6,997,089) | 4,782,508 | (16,154,083) |
| Inventories and biological assets | 34,910,189 | 14,176,656 | (11,066,489) |
| Trade and other payables | (32,039,367) | 14,234,092 | (4,501,398) |
| Employee benefits and social security | (1,166,946) | (2,289,095) | 1,258,673 |
| Deferred revenue and advances from customers | (128,698) | (21,087,704) | 13,322,769 |
| Income taxes paid | (853,299) | (4,072,347) | |
| Interest collected | 120,568 | 2,747,398 | 5,378,413 |
| Inflation effects on working capital adjustments | 139,914 | 321,103 | 376,597 |
| Net cash flows generated by operating activities | 49,905,611 | 41,716,586 | 2,588,792 |
| INVESTMENT ACTIVITIES | |||
| Proceeds from sale of property, plant and equipment | 390,381 | 336,726 | 137,357 |
| Net cash received from business combination | 37,508 | 4,373,265 | |
| Proceeds from financial assets | 19,270,288 | 888,140 | 1,316,980 |
| Investment in financial assets | (11,182,107) | (7,208,218) | (8,990,083) |
| Purchase of property, plant and equipment | (5,642,162) | (9,789,574) | (11,360,469) |
| Capitalized development expenditures | (8,614,448) | (11,855,766) | (10,753,047) |
| Purchase of intangible assets | (350,843) | (1,137,071) | (449,673) |
| Net cash flows used by investing activities | (6,128,891) | (28,728,255) | (25,725,670) |
| FINANCING ACTIVITIES | |||
| Proceeds from borrowings | 266,390,032 | 135,818,247 | 79,817,888 |
| Repayment of borrowings and financed payments | (288,454,302) | (112,614,437) | (16,744,956) |
| Interest payments | (18,932,563) | (24,724,436) | (18,046,961) |
| Other financial payments | (3,208,933) | (2,746,945) | (4,767,378) |
| Purchase of own shares | (926,899) | (734,388) | (2,996,947) |
| Leased assets payments | (5,501,387) | (4,879,108) | (3,855,517) |
| Cash dividend distributed by subsidiary | (72,051) | (174,800) | (452,129) |
| Net cash flows (used by)/ generated by financing activities | (50,706,103) | (10,055,867) | 32,954,000 |
| Net (decrease)/ increase in cash and cash equivalents | (6,929,383) | 2,932,464 | 9,817,122 |
| Inflation effects on cash and cash equivalents | 2,557 | (31,918) | (101,767) |
| Cash and cash equivalents as of beginning of the year | 44,473,270 | 48,129,194 | 33,475,266 |
| Effect of exchange rate changes on cash and equivalents | (4,851,365) | (6,556,470) | 4,938,573 |
| Cash and cash equivalents as of the end of the year | $ 32,695,079 | $ 44,473,270 | $ 48,129,194 |
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($) |
Jun. 30, 2025 |
Jun. 30, 2024 |
|---|---|---|
| CURRENT ASSETS | ||
| Cash and cash equivalents | $ 32,695,079 | $ 44,473,270 |
| Other financial assets | 2,040,038 | 11,695,528 |
| Trade receivables | 165,859,933 | 207,320,974 |
| Other receivables | 15,861,981 | 18,298,672 |
| Recoverable income tax | 1,864,817 | 655,691 |
| Inventories | 87,611,269 | 125,929,768 |
| Biological assets | 2,378,380 | 294,134 |
| Total current assets | 308,311,497 | 408,668,037 |
| NON-CURRENT ASSETS | ||
| Other financial assets | 58 | 634,553 |
| Trade receivables | 2,506,834 | |
| Other receivables | 23,660,530 | 17,957,121 |
| Recoverable income tax | 17,995 | 10,889 |
| Deferred tax assets | 4,916,980 | 9,698,860 |
| Investments in joint ventures and associates | 39,371,264 | 39,786,353 |
| Investment properties | 570,324 | 560,783 |
| Property, plant and equipment | 74,575,386 | 74,573,278 |
| Intangible assets | 181,173,079 | 176,893,136 |
| Goodwill | 112,163,432 | 112,163,432 |
| Right of use asset | 16,377,701 | 11,601,752 |
| Total non-current assets | 455,333,583 | 443,880,157 |
| Total assets | 763,645,080 | 852,548,194 |
| CURRENT LIABILITIES | ||
| Trade and other payables | 96,432,604 | 168,732,469 |
| Borrowings | 119,728,126 | 136,747,198 |
| Employee benefits and social security | 6,174,012 | 7,340,958 |
| Deferred revenue and advances from customers | 4,282,668 | 3,923,140 |
| Income tax payable | 452,800 | 4,825,271 |
| Consideration for acquisition | 1,761,274 | 4,617,281 |
| Secured notes | 102,270,445 | |
| Lease liabilities | 6,884,042 | 3,122,778 |
| Total current liabilities | 337,985,971 | 329,309,095 |
| NON-CURRENT LIABILITIES | ||
| Trade and other payables | 48,481,726 | |
| Borrowings | 38,198,026 | 42,104,882 |
| Deferred revenue and advances from customers | 1,436,912 | 1,925,138 |
| Joint ventures and associates | 1,007,678 | 296,455 |
| Deferred tax liabilities | 30,122,920 | 34,995,791 |
| Provisions | 1,267,572 | 1,255,702 |
| Consideration for acquisition | 397,774 | 2,309,234 |
| Secured notes | 80,809,686 | |
| Lease liabilities | 9,527,939 | 8,161,359 |
| Total non-current liabilities | 130,440,547 | 171,858,247 |
| Total liabilities | 468,426,518 | 501,167,342 |
| EQUITY | ||
| Equity attributable to owners of the parent | 265,444,568 | 315,041,257 |
| Non-controlling interest | 29,773,994 | 36,339,595 |
| Total equity | 295,218,562 | 351,380,852 |
| Total equity and liabilities | $ 763,645,080 | $ 852,548,194 |