Exhibit 99.1

Bioceres Crop Solutions

Bioceres Crop Solutions Reports

Fiscal Fourth Quarter and Full-Year 2025

Financial and Operational Results

Total revenues were $74.7 million in 4Q25 and $335.3 million in FY25

FY25 results reflect challenging year amid ag sector headwinds and macro pressures in Argentina

ROSARIO, Argentina – September 8, 2025 – Bioceres Crop Solutions Corp. (Bioceres) (NASDAQ: BIOX), a leader in the development and commercialization of productivity solutions designed to regenerate agricultural ecosystems while making crops more resilient to climate change, announced financial results for the fiscal fourth quarter ended June 30, 2025. Financial results are expressed in U.S. dollars and are presented in accordance with International Financial Reporting Standards. All comparisons in this announcement are year-over-year (YoY), unless otherwise noted.

Financial & Business Highlights

Management Review

Mr. Federico Trucco, Bioceres´ Chief Executive Officer, commented: “We are reporting a disappointing final quarter to an extremely challenging fiscal year. Our results this quarter were significantly impacted by the shift in our seed business strategy, which alone accounted for close to half of the gross margin decline. While this impact was anticipated and carries positive implications for our business going forward, the persistent slowdown in Argentina and a higher-than-normal level of impairments also weighed on performance. We believe many of these effects are transitory and expect conditions to normalize in the coming months.

1 Please refer to the “Use of non IFRS financial information” section at this end of this document on our use of Adjusted EBITDA and its reconciliation to the most comparable IFRS financial measure.

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In response, we have accelerated adjustments to our cost structure, targeting operating expense savings of around 10-12%. We have also reduced our rate of incremental CAPEX and R&D investment by 50%, lowering it from nearly 6% of sales to between 2.5% and 3% for fiscal years 2026 and 2027. Importantly, we do not expect this slower pace of investment to affect near-term growth, as we already have the key registrations and manufacturing capacity in place to deliver on our three-year plan. At the same time, we will continue to adjust our working capital levels to better reflect our current business model and product mix, aiming to maintain them at approximately four to five months of sales.

Finally, we have taken steps to comply with our financial obligations and strengthen governance. We amended our note purchase agreements and outstanding notes, extending the convertible note maturities under new terms, and made related changes to our Board composition. As previously announced, we are also making changes to our leadership team to best support our financial and commercial priorities moving forward. With Enrique Lopez Lecube’s departure, we are searching for a new CFO, as well as re-engineering the CCO role.”

Key Financial Metrics

Table 1: 4Q25 & FY25 Key Financial Metrics

4Q25 & FY25 Summary: Quarterly revenues were $74.7 million, a 40% year-over-year decline, reflecting weaker demand in Argentina across Crop Protection and Crop Nutrition, and a lower contribution from HB4-related sales. Despite the contraction in Argentina, international markets remained resilient, supported by bio-protection products and adjuvant sales. Gross profit was $25.2 million, down 47%, reflecting the same revenue dynamics. A less favorable product mix and temporary margin pressure in certain categories resulted in a gross margin contraction from 38% to 34%. Operating profit was negative $14.9 million, net loss was $48.0 million and Adjusted EBITDA1 was negative $4.5 million.

For the full fiscal year, revenues totaled $335.3 million, down 28% from FY24. After a strong multi-year growth trajectory, FY25 was impacted by severe challenges in Argentina, one of the Company’s key markets, driven by: (i) extraordinary prior-year sales linked to peso devaluation, which led channels to accumulate inventories beyond short-term needs, (ii) weaker on-farm economics, and (iii) tightening financing across the agricultural sector. Revenues were also pressured in the Seeds segment, due to the transition of the HB4 business model. Gross profit for the year was $131.7 million, a 29% decline, reflecting lower sales across segments. Despite this contraction, gross margin remained broadly stable at 39%, supported by higher-value proprietary products where the company retained market share and achieved modest gains in other markets. Operating loss was $3.7 million, net loss was $55.2 million, and Adjusted EBITDA1 was $28.3 million, mainly reflecting the sharp drop in gross profit.

The Company continued to prioritize working capital efficiencies and adapt its cost structure to current market conditions. Net cash flow from operating activities reached $29.9 million in 4Q25, up 28% year-over-year, and $53.0 million for the full year, up 27%. These results were achieved despite a significant year-over-year decline in profitability, underscoring the Company’s focus on cash discipline.

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Fourth Quarter Full-Year 2025 Financial Results

Revenues

Table 2: 4Q25 & FY25 Revenues by Segment

Revenues were $74.7 million in 4Q25, a 40% year-over-year decline, due to a lower contribution from HB4-related sales and weaker demand in both Crop Protection and Crop Nutrition in Argentina.

In Crop Protection, quarterly revenues declined 22% to $41.7 million, reflecting the absence of typical pre-season sales in Argentina as customers shifted to just-in-time purchasing. Performance outside Argentina remained resilient, supported by continued momentum in bio-protection products in the U.S. and LatAm, and strong adjuvant sales in Brazil. Crop Nutrition revenues were $24.7 million, down 34%, driven by softer demand and pricing pressure in Argentina’s micro-beaded fertilizers, as well as lower inoculant revenues in other markets due the calendar-based timing of the Syngenta agreement. Revenues from Seed & Integrated Products were $8.4 million, a 75% decline year over year, reflecting the unwinding of the HB4 program.

For the full year FY25, revenues totaled $335.3 million, down 28% from FY24. The Company faced severe challenges in FY25 in Argentina, one of its key markets, driven by a mix of: (i) extraordinary prior-year sales linked to local currency devaluation, which led channels to accumulate inventories beyond short-term needs, (ii) weaker on-farm economics, and (iii) tightening financing across the agricultural sector.

In Crop Protection, revenues fell 20% to $181.9 million. While Argentine sales weighed on the annual results, growth of core products such as adjuvants and bioprotection in other regions demonstrate the underlying strength of the portfolio, positioning this segment to rebound as Argentine demand recovers.

In Crop Nutrition, annual revenues were $89.5 million, down 37% from FY24. Results reflected a sharp contraction in micro-beaded fertilizer sales due to lower corn acreage in Argentina early in the year, compounded by weak farm economics and elevated channel inventories that restricted purchasing behavior throughout the season. The expected reduction of $15.7 million related to the Syngenta downpayment further weighed on comparisons.

In Seed & Integrated Products, revenues were $63.9 million, down 34% versus FY24. The slowdown in both the quarter and the full year reflects the transition of the HB4 business model toward strategic partnerships. While this shift temporarily reduces upfront revenue recognition, it supports a more capital-efficient and scalable approach expected to drive future growth.

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Gross Profit & Margin

Table 3: 4Q25 & FY25 Gross Profit by Segment

Gross profit totaled $25.2 million in 4Q25, compared to $47.4 million in the same quarter last year. The decline reflected the same dynamics observed in revenues, together with a less favorable product mix and temporary margin pressure in certain categories, resulting in an overall gross margin contraction from 38% to 34% for the quarter.

In Crop Protection, gross profit was $15.6 million in 4Q25 compared to $17.8 million in the prior year. The decline was in line with lower sales, though less pronounced, leading to an improved gross margin for the segment. This was supported by a more favorable mix, with higher contributions from bioprotection products, which performed well during the quarter and carry stronger margins, as well as improved margins in adjuvants.

In Crop Nutrition, gross profit decreased to $9.2 million from $19.7 million a year earlier. The decline reflected lower volumes in the segment and was further pressured by margin erosion from pricing headwinds, particularly in micro-beaded fertilizers. Biostimulant margins also softened as the business expanded in markets with different pricing structures but meaningful growth potential.

In Seed & Integrated Products, gross profit was $0.6 million compared to $9.9 million in the prior year. The decrease reflects the planned wind-down of the seed business as the company transition to the new strategy, focusing on partnerships and trait development, while selling through existing grain and seed inventories.

For the full fiscal year, gross profit was $131.7 million compared to $186.6 million in FY24. The decrease reflects lower sales across all segments, including a $15.7 million year-over-year reduction from the Syngenta agreement that carried a 100% gross margin in FY24. Even in this challenging context, gross profit performance broadly tracked sales, and the full-year gross margin held stable compared to the prior year. This reflects the relative resilience of the higher-margin proprietary products, where the company retained market share and, in some international markets, achieved modest gains.

Operating Expenses

Selling, General and Administrative Expenses: SG&A expenses were $34.1 million, compared to $31.5 million in the same quarter last year. The figure reflects a $5 million increase in impairment of receivables, mainly associated with non-recurring events in Bolivia and the HB4 business, and $2.6 million in transactional expenses associated with one-time workforce streamlining costs, which offset savings from cost-control initiatives and lower variable costs due to reduced sales activity.

D&A, share-based incentives and transactional expenses jointly amounted to $6.2 million, compared to $4.7 million last year, due to higher transactional expenses.

For the full fiscal year SG&A expenses were $123.6 million, compared to $123.7 million in FY24. As with the quarterly numbers, the annual figure includes a $6.4 million increase in impairments, and $3.6 million in one-time transactional costs, both of which, together with a progressive increase in dollar costs in Argentina, mask the savings achieved from cost realignment initiatives.

D&A, share-based incentives and transactional expenses for the year jointly amounted to $18.4 million, declining from $22.8 million last year, as a result of lower share-based incentives.

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Research and Development: Total R&D expenses were $3.7 million in 4Q25, down from $5.4 million in 4Q24. For the full fiscal year, R&D expenses totaled $16.0 million, compared to $17.2 million in FY24. The reduction reflects a refocusing of resources to prioritize initiatives that balance the company’s long-term growth prospects with nearer-term profitability opportunities.

D&A, share-based incentives and transactional expenses jointly amounted to $2.6 million in 4Q25 and $7.6 million in FY25.

GAAP Net Income & Adjusted EBITDA

Net loss totaled $48.0 million in 4Q25, compared to $1.0 million in the same quarter last year. The year-over-year decline was primarily due to lower gross profit, and the resulting operating loss, with additional pressure from higher financial costs and increased tax expenses accruals.

For the full fiscal year, net loss stood at $55.2 million, compared to a net profit of $7.3 million in FY24. The swing was mainly driven by weaker operating performance. Higher financial expenses also contributed to the year-over-year decline, partially offset by lower tax expenses.

Adjusted EBITDA1 was negative $4.5 million in 4Q25, compared to $19.9 million in the same quarter last year. The $24.4 million year-over-year decrease was almost entirely explained by the $22.7 million reduction in gross profit, while savings in operating expenses and contribution from JVs were offset by non-recurring operating expenses and other expenses.

For FY25, Adjusted EBITDA1 was $28.3 million, down from $81.4 million in FY24, reflecting the sharp drop in gross profit. Non-recurring expenses during the year outweighed OPEX efficiencies achieved through cost-control initiatives, leading to slightly higher operating expenses year-over-year when excluding D&A, share-based incentives and transactional expenses. Additionally, joint venture results weighed on performance, with Synertech — the JV exclusively dedicated to manufacturing micro-beaded fertilizers — impacted by weaker product demand in recent quarters. These pressures were offset by higher Other Income, which reflects the beneficial exchange of non-core soybean traits and intellectual property assets executed as part of the seeds business reorganization disclosed in 3Q25.

Financial Income and Loss

Table 4: 4Q25 & FY25 Net Financial Result

Total financial results were negative $26.2 million in 4Q25, compared to negative $15.6 million in 4Q24. The quarter’s results reflect the impact of amendments to the Company’s note purchase agreements and outstanding notes, which resulted in a non-cash increase in the principal balance and higher interest expenses under the new terms.

For FY25, total financial results were negative $50.1 million, compared to negative $34.8 million in FY24. The year-over-year increase was mainly driven by higher interest expenses, stemming from higher market interest rates in Argentina and Brazil, as well as the amendments to the outstanding Notes. While foreign exchange differences had a positive effect on other financial results, these benefits were offset by the negative impact from the note amendments recognized in 4Q25.

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Cash Flow and Balance Sheet Highlights

Table 5: Net Cash Flows Generated by Operating Activities

Net cash flow from operating activities was $29.9 million in 4Q25, compared to $23.3 million in the same quarter last year. For FY25, net cash flow from operations totaled $53.0 million, up from $41.7 million in FY24, reflecting continued focus on working capital efficiency and cash generation despite a significant decline in profitability. Net cash consumption for both the quarter and the full year was primarily driven by financing activities, mainly reflecting debt repayments.

Table 6: Capitalization and Debt

Total Financial Debt stood at $ 255.5 million on June 30, 2025, slightly lower than the $259.7 million in 4Q24. As mentioned above, the Company entered into amendments to its note purchase agreements and outstanding notes during the fourth quarter. While the aggregate principal amount of the outstanding Notes increased, total debt declined year-over-year and was slightly lower compared to 3Q25, reflecting the repayment of Unsecured Public Bonds and working capital loans in Argentina.

Cash, Cash Equivalents and Other Short-term Investments totaled $34.6 million, resulting in a net financial debt of $220.8 million as of June 30, 2025, compared to $217.4 in the immediately preceding quarter.

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Fiscal Fourth Quarter and Fiscal Year 2025 Earnings Conference Call

Management will host a conference call and question-and-answer session, which will be accompanied by a presentation available during the webcast or accessed via the investor relations section of the company’s website.

To access the call, please use the following information:

	Date: Tuesday, September 9, 2025		Please dial in 5-10 minutes prior to the start time to register and join. The conference call will be broadcast live and available for replay here and via the investor relations section of the company’s website here.   A replay of the call will be available through September 16, 2025, following the conference.   Toll Free Replay Number: 1-866-813-9403     International Replay Number: Click here     Replay ID: 962629
	Time: 8:30 a.m. EST, 5:30 a.m. PST
	US Toll Free dial-in number: 1-833-470-1428
	International dial-in numbers: Click here
	Conference ID: 832796
	Webcast: Click here

About Bioceres Crop Solutions Corp.

Bioceres Crop Solutions Corp. (NASDAQ: BIOX) is a leader in the development and commercialization of productivity solutions designed to regenerate agricultural ecosystems while making crops more resilient to climate change. To do this, Bioceres’ solutions create economic incentives for farmers and other stakeholders to adopt environmentally friendlier production practices.

The company has a unique biotech platform with high-impact, patented technologies for seeds and microbial ag-inputs, as well as next generation Crop Nutrition and Protection solutions. Through its HB4® program, the company is bringing digital solutions to support growers’ decisions and provide end-to-end traceability for production outputs. For more information, visit here.

Forward-Looking Statements

This communication includes “forward-looking statements” within the meaning of the “safe harbor” provisions of the United States Private Securities Litigation Reform Act of 1995. Forward-looking statements may be identified by the use of words such as “forecast,” “intend,” “seek,” “target,” “anticipate,” “believe,” “expect,” “estimate,” “plan,” “outlook,” and “project” and other similar expressions that predict or indicate future events or trends or that are not statements of historical matters. Such forward-looking statements include estimated financial data, and any such forward-looking statements involve risks, assumptions and uncertainties. These forward-looking statements include, but are not limited to, whether (i) the health and safety measures implemented to safeguard employees and assure business continuity will be successful and (ii) we will be able to coordinate efforts to ramp up inventories. Such forward-looking statements are based on management’s reasonable current assumptions, expectations, plans and forecasts regarding the company’s current or future results and future business and economic conditions more generally. Such forward-looking statements involve risks, uncertainties and other factors, which may cause the actual results, levels of activity, performance or achievement of the company to be materially different from any future results expressed or implied by such forward-looking statements, and there can be no assurance that actual results will not differ materially from management’s expectations or could affect the company’s ability to achieve its strategic goals, including the uncertainties relating to the other factors that are described in the sections entitled “Risk Factors” in the company's Securities and Exchange Commission filings updated from time to time. The preceding list is not intended to be an exhaustive list of all of our forward-looking statements. Therefore, you should not rely on any of these forward-looking statements as predictions of future events. All forward-looking statements contained in this release are qualified in their entirety by this cautionary statement. Forward-looking statements speak only as of the date they are or were made, and the company does not intend to update or otherwise revise the forward-looking statements to reflect events or circumstances after the date of this release or to reflect the occurrence of unanticipated events, except as required by law.

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Use of non-IFRS financial information

The company supplements the use of IFRS financial measures with non-IFRS financial measures. The non-IFRS measures should not be considered in isolation or as a substitute for measures of performance prepared in accordance with IFRS and may be different from non-IFRS measures used by other companies. In addition, the non-IFRS measures are not based on any comprehensive set of accounting rules or principles. Non-IFRS measures have limitations in that they do not reflect all of the amounts associated with our results of operations as determined in accordance with IFRS.

This non-IFRS financial measures should only be used to evaluate the company’s results of operations in conjunction with the most comparable IFRS financial measures. In addition, other companies may report similarly titled measures, but calculate them differently, which reduces their usefulness as a comparative measure. Management utilizes these non-IFRS metrics as performance measures in evaluating and making operational decisions regarding our business.

Adjusted EBITDA

The company defines adjusted EBITDA as net income/(loss) exclusive of financial income/(costs), income tax benefit/(expense), depreciation, amortization, share-based compensation, and one-time transactional expenses.

Management believes that adjusted EBITDA provides useful supplemental information to investors about the company and its results. Adjusted EBITDA is among the measures used by the management team to evaluate the company’s financial and operating performance and make day-to-day financial and operating decisions. In addition, adjusted EBITDA and similarly titled measures are frequently used by competitors, rating agencies, securities analysts, investors and other parties to evaluate companies in the same industry. Management also believes that adjusted EBITDA is helpful to investors because it provides additional information about trends in the company’s core operating performance prior to considering the impact of capital structure, depreciation, amortization and taxation on results. Adjusted EBITDA should not be considered in isolation or as a substitute for other measures of financial performance reported in accordance with IFRS. Adjusted EBITDA has limitations as an analytical tool, including:

· Adjusted EBITDA does not reflect changes in, including cash requirements for working capital needs or contractual commitments.

· Adjusted EBITDA does not reflect financial expenses, or the cash requirements to service interest or principal payments on indebtedness, or interest income or other financial income.

· Adjusted EBITDA does not reflect income tax expense or the cash requirements to pay income taxes.

· Although depreciation and amortization are non-cash charges, the assets being depreciated or amortized often will need to be replaced in the future, and adjusted EBITDA does not reflect any cash requirements for these replacements.

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· Although share-based compensation is a non-cash charge, adjusted EBITDA does not consider the potentially dilutive impact of share-based compensation; and

· Other companies may calculate adjusted EBITDA and similarly titled measures differently, limiting its usefulness as a comparative measure.

The company compensates for the inherent limitations associated with using adjusted EBITDA through disclosure of these limitations, presentation in the combined financial statements in accordance with IFRS and reconciliation of adjusted EBITDA to the most directly comparable IFRS measure, income/(loss) for the period or year.

Table 7:

4Q25 Adjusted EBITDA Reconciliation from Profit/(Loss) for the period

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Unaudited Consolidated Statement of Comprehensive Income

(Figures in million of U.S. dollars)

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Exhibit 99.2

RIZOBACTER ARGENTINA SA

Dr. Arturo Frondizi Avenue No. 1150, Industrial Park 2700

Pergamino (Buenos Aires Province)

Annual Report and Consolidated Financial Statements for the

fiscal year ended June 30, 2025, presented comparatively –

Figures expressed in constant currency, in thousands of ARS

pesos.

Free translation from the original prepared in Spanish for publication in Argentina

RIZOBACTER ARGENTINA SA

Informative Review

In compliance with the provisions of the National Securities Commission in General Resolution No. 368/01, the Group's Board of Directors has approved this information report corresponding to the fiscal year ending June 30, 2025.

I. COMMENT ON THE ACTIVITIES OF THE RHIZOBACTER GROUP

At the end of fiscal year 42, from July 1, 2024, to June 30, 2025, the Rizobacter Group achieved total sales revenue of $205,107 million pesos, 17% more than the previous year in the same fiscal year.

The gross margin was $77.882 billion pesos, representing a 38% margin on sales revenue.

Administrative, commercial, and research expenses for the fiscal year amounted to $71.204 billion pesos, representing 35% of sales revenue, compared to $43.35 billion pesos for the previous fiscal year.

The consolidated operating result for the fiscal year was $3,671 million pesos, compared to $20,936 million for the same period of the previous fiscal year.

Net financial results reached a loss of $15.085 billion, compared to a net loss of $10.897 billion for the previous year.

The consolidated pre-tax result showed a loss of $11.414 billion pesos compared to the previous year's profit of $10.039 billion pesos.

As of June 30, 2025, the Group's liquidity level amounts to $21,141 million, registering a decrease of $58,281 million compared to the position at the beginning of the fiscal year.

Net cash flow provided by operating activities amounted to $52,027 million, net cash flow used in financing activities was $26,845 million, and net cash flow used in investing activities was $27,907 million.

Financial debt at year-end amounted to $1.7 million, structured as 76% short-term and 24% long-term. As of June 30, 2024, the debt composition was structured as 78% short-term and 22% long-term.

Free translation from the original prepared in Spanish for publication in Argentina

II. STRUCTURE OF THE CONSOLIDATED FINANCIAL POSITION (values expressed in millions of pesos)

III. CONSOLIDATED COMPREHENSIVE INCOME STRUCTURE (values expressed in millions of pesos)

Free translation from the original prepared in Spanish for publication in Argentina

IV. CONSOLIDATED CASH FLOW STRUCTURE (values expressed in millions of pesos)

V. CONSOLIDATED STATISTICAL DATA

Revenues to the domestic market and exports (values expressed in millions of pesos)

Revenues in units

Free translation from the original prepared in Spanish for publication in Argentina

VI. CONSOLIDATED RATIOS

VII. PERSPECTIVES

Global growth is slowing following rising trade barriers and greater policy uncertainty. Global growth is estimated to slow to 2.3% in 2025, with a modest recovery projected for 2026-2027. This scenario could worsen if trade restrictions intensify, or political uncertainty persists. Other risks include lower growth in major economies, geopolitical conflicts, and extreme weather events.

To counter these challenges, multilateral efforts are needed to promote a more predictable and transparent environment. Policymakers must keep inflation under control, strengthen fiscal balances, and advance structural reforms that improve institutional quality, stimulate private investment, and strengthen human capital and the labor market.

All emerging market and developing economy (EMDE) regions face a complex outlook. Growth projections for 2025 have been reduced compared to previous estimates. A slowdown is expected in East Asia, Europe and Central Asia, and to a lesser extent in South Asia. Latin America and the Caribbean are emerging as the regions with the lowest growth, affected by trade barriers and persistent structural weaknesses. In commodity -exporting regions , weakening external demand will also have a negative impact.

Argentina:

Argentina is shaping up to be the fastest-growing economy in the region in 2026, with a projected expansion of 3.9% according to the Institute for International Finance (IIF), driven by private consumption and investment following the elimination of exchange controls.

Agribusiness

Wheat: Production remains stable at around 15 million tons, with good performance in core areas.

Corn: Acreage recovery after the 2025 decline, with estimates of more than 50 million tons.

Free translation from the original prepared in Spanish for publication in Argentina

Soybeans: They remain the dominant crop, although with a smaller surface area than in previous years due to rotation towards corn and specialty crops.

Agroindustrial exports: Sustained growth is projected, with a focus on Asian and European markets, leveraged by agreements such as Mercosur-EU.

Regarding Rizobacter, the Board of Directors reaffirms the strategy of focusing and growing its core business lines and target countries, maintaining adequate expense control, and developing projects associated with its strategy. Although the business faced certain challenges last year due to the deteriorating economic situation of agricultural producers and high inventory levels in the channel, the Group was able to maintain its market share in the contracted market. The outlook for the upcoming campaigns is favorable, based on an improvement in the country's macroeconomic context and the normalization of the climatic conditions affecting the agricultural sector.

The Group's financial situation was affected not only by the market conditions described above but also by a context of uncertainty generated by companies linked to the economic Group. In this context, significant progress has been made in optimizing working capital and adapting the cost structure to current market conditions. Discussions are also ongoing with local financial institutions to refinance existing liabilities and restore confidence, while long-term financing options or capital increases are being analyzed for the parent company, Bioceres Crop Solutions. The Board of Directors fully trusts the company's ability to resume a sound financing structure, which is highly affected by the Group's current external situation. See note 2.3 to the financial statements.

Free translation from the original prepared in Spanish for publication in Argentina

Rizobacter Argentina SA

Consolidated Financial Statements

For the fiscal year beginning July 1, 2024, and ending June 30, 2025, presented comparatively.

Content

Consolidated Financial Statements

Consolidated Statement of Comprehensive Income

Consolidated Statement of Financial Position

Statement of Changes in Consolidated Equity

Consolidated Statement of Cash Flows

Notes to the Consolidated Financial Statements

Audit report issued by the independent auditors

Report of the Supervisory Commission

Free translation from the original prepared in Spanish for publication in Argentina

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

Corresponding to the financial years ending June 30, 2025 and 2024

(Amounts expressed in thousands of pesos)

The accompanying Notes form part of these consolidated financial statements.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
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STATEMENTS OF FINANCIAL POSITION

As of June 30, 2025 and 2024

(Amounts expressed in thousands of pesos)

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
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CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

As of June 30, 2025 and 2024

(Amounts expressed in thousands of pesos)

The accompanying Notes form part of these consolidated financial statements.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
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CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

Corresponding to the financial years ending June 30, 2025 and 2024

(Amounts expressed in thousands of pesos)

The accompanying Notes form part of these consolidated financial statements.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
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CONSOLIDATED STATEMENTS OF CASH FLOWS

Corresponding to the financial years ending June 30, 2025 and 2024

(Amounts expressed in thousands of pesos)

The accompanying Notes form part of these consolidated financial statements.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
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CONSOLIDATED STATEMENTS OF CASH FLOWS

Corresponding to the financial years ending June 30, 2025 and 2024

(Amounts expressed in thousands of pesos)

The accompanying Notes form part of these consolidated financial statements.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

Index

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
8

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

Rizobacter Argentina SA (hereinafter "Rizobacter" or "The Group") was established on October 20, 1983, in the city of Pergamino. Its purpose is to develop microbiological products for the agricultural market. Through the Group and its subsidiaries, it operates in Argentina, Brazil, Uruguay, Paraguay, Bolivia, the United States, South Africa, Colombia, and France.

Rizobacter is a company whose Articles of Incorporation were registered with the Provincial Directorate of Legal Entities of the Province of Buenos Aires on October 20, 1983 under No. 15,284 File 1/32,501 with a term established until October 19, 2082. The last modification of its Bylaws was approved by Extraordinary General Assembly No. 59 dated October 27, 2020, which is registered with the Provincial Directorate of Legal Entities of the Province of Buenos Aires on February 1, 2022.

On October 19, 2016, 50.01% of the shares of Rizobacter Argentina SA were acquired by RASA Holding LLC and then on March 15, 2019, RASA Holding LLC acquired 29.99%, becoming an 80% stake, whose sole shareholder is BCS HOLDING INC, which in turn is 100% controlled by Bioceres Crops Solutivos Corp.

The composition of Rizobacter's share capital is described below:

The evolution of the share capital is as follows:

The National Securities Commission (CNV), in Title IV “Periodic Information Regime” - Chapter III “Rules relating to the form of presentation and valuation criteria of financial statements” - Article 1, of its regulations, has established the application of Technical Resolution No. 26 (RT 26) of the Argentine Federation of Professional Councils of Economic Sciences (FACPCE) and its amendments, which adopts the IFRS Accounting Standards (IFRS), issued by the International Accounting Standards Board (IASB), for certain entities included in the public offering regime of Law No. 17,811, whether for their capital or for their negotiable obligations, or that have requested authorization to be included in the aforementioned regime.

Additionally, the information required by the CNV, as indicated in Article 1, Chapter III, Title IV of RG No. 622/13, has been included. In accordance with CNV RG 873/20, the decision was made to disclose information on entities over which control, joint control, or significant influence is exercised in the notes to these financial statements.

The Consolidated financial statements are expressed in thousands of Argentine pesos ($ or “ARS”, interchangeably), without cents except for earnings per share, which are expressed at nominal value.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
9

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

The preparation of these Consolidated financial statements, in accordance with the aforementioned accounting framework, requires estimates and evaluations that affect the amount of recorded assets and liabilities, and contingent assets and liabilities disclosed at the date of issuance of these Consolidated financial statements, as well as recorded income and expenses.

The Group makes estimates to calculate, for example, depreciation and amortization, the recoverable amount of non-current assets, income tax charges, certain labor charges, provisions for contingencies, labor, civil and commercial lawsuits, and bad debts. Actual future results may differ from the estimates and evaluations made at the date of preparation of these financial statements. Areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the Consolidated financial statements, are described in Note 5.

These Consolidated Financial Statements have been approved by the Group's Board of Directors on September 8, 2025.

The Group's Consolidated Financial Statements have been prepared using:

·      Accrual basis of accounting (except for cash flow reporting). Under this accounting principle, the effects of transactions and other events are recognized as they occur, even when there are no cash flows.

·      going concern basis of accounting, taking into account the conclusion of the assessment made by Group Management in accordance with the requirements of paragraph 25 of IAS 1 Presentation of Financial Statements , as described below.

During the current fiscal year, the Group faced a temporary setback as a result of challenges in the Argentine market, primarily linked to the deteriorating economic situation of agricultural producers. This situation was driven by falling commodity prices and poor yield forecasts, which significantly affected income per hectare and resulted in lower investment in key inputs such as fertilizers and crop protection products.

The decline in demand, coupled with an agricultural input market with high inventory levels resulting from aggressive purchasing in previous years, generated additional pressure on prices and a lower adoption of high-value technologies like those offered by the Group. However, despite the overall contraction in the Argentine market, market share in strategic product families was maintained.

Additionally, the Group's financial situation was unfairly affected by the uncertainty generated by Bioceres SA—a subsidiary of Bioceres Group Limited and the Group's former controlling company—which defaulted on a portion of its financial debt in June 2025. This event has significantly impacted our relationship with local financial institutions. Since the end of August 2025, they have suspended access to previously available lines of credit, forcing the Group to rely almost exclusively on internally generated cash flow to meet its financial obligations.

It's worth noting that, while the financial difficulties facing agricultural producers have had a negative impact on activity, the outlook for the upcoming campaigns is favorable. This expectation is based on an improvement in the country's macroeconomic context and the normalization of the climatic conditions affecting the agricultural sector.

In this context, the Group is evaluating and implementing various alternatives to mitigate the current financial situation. In particular, significant progress has been made in optimizing working capital and adapting the cost structure to current market conditions. Discussions are also ongoing with local financial institutions to refinance existing liabilities and restore confidence, while long-term financing options or capital increases are being analyzed for the parent company, Bioceres Crop Solutions.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
10

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

The generation of sufficient cash flow to meet our financial obligations over the next twelve months will depend on the success of these initiatives, the outcome of which cannot be guaranteed as they depend on factors beyond the Group's control. This situation indicate the existence of material uncertainty that may cast significant doubt about the Company's ability to continue as a going concern.

The accompanying consolidated financial statements do not include adjustments that might be necessary if the Group were unable to continue operating on a going concern basis, such as those related to the recoverability and classification of assets, or the amounts and classifications of liabilities.

The information included in the financial statements is recorded in dollars, which is the Company's functional currency, that is, the currency of the primary economic environment in which the entity operates. It is presented in pesos, the legal currency in Argentina, in accordance with the requirements of the CNV.

Transactions in a currency other than the functional currency are recorded at the exchange rates applicable at the date the transactions are carried out. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rates prevailing at the end of each reporting period. Exchange differences arising from the retranslation of unliquidated monetary assets and liabilities are recognized immediately in the income statement, except when foreign currency borrowings qualify as a hedge of a net investment in a foreign operation, for which the exchange differences are recognized in other comprehensive income and accumulated in the foreign currency reserve along with exchange differences arising from the retranslation of the foreign operation.

Group 's results and financial position are translated into the presentation currency as follows at the end of each financial year:

- assets and liabilities are transferred at closing exchange rates;

- the results are transferred to transactional exchange rates;

- the results of conversion from functional currency to presentation currency are recognized in “Other comprehensive income”.

The Group classifies and accumulates directly in the retained earnings account, within equity, the translation differences generated by the Group's results (accumulated at the beginning and for the year).

Following the provisions of CNV General Resolution No. 941/22, the Group presents the conversion differences arising in the accounts of reserved profits and unallocated results, directly appropriated to the items that gave rise to them.

As a result of applying the policy described above, the conversion from a functional currency to a different presentation currency does not modify the way in which the underlying elements are measured, preserving the amounts, both results and capital to be maintained, measured in the functional currency in which they are generated.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
11

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

When the Group holds a controlling interest in an entity, that entity is classified as a subsidiary. The Group exercises control over the entity if these three conditions are met:

Control is re-evaluated when facts and circumstances indicate that there could be a change in one of these control elements.

The Group's subsidiaries, all of which were included in the Group's consolidated financial statements, are listed below.

The Group holds a majority stake in the voting rights in all subsidiaries.

In June 2025, the Group entered into a share purchase agreement with its parent company, Bioceres Crop Solutions, through which it acquired 100% of the share capital of Bioceres Semillas SAU, an entity belonging to the same economic group. Bioceres Semillas is dedicated to the development and commercialization of seed technologies, focusing on high agronomic value and environmental benefits. The acquisition price was set at AR$2.9 million.

Since this is a business combination under common control, the transaction is excluded from the scope of IFRS 3. In line with the group's accounting policies, the Company applied the predecessor value method, which involves recording the acquired assets and liabilities using their previous carrying amounts. The difference between these carrying amounts and the acquisition price was recognized as a reserve in the acquirer's equity.

The results and financial position of all subsidiaries (none of which have the currency of a hyperinflationary economy) that have a functional currency different from the Group's presentation currency are translated into the presentation currency as follows:

- Assets and liabilities at the end of the financial year are translated at the exchange rate on that date,

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
12

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

- Income and expenses are translated at the average exchange rate (unless such average does not represent a reasonable approximation of the cumulative effect of the exchange rates in effect at the date of each transaction, in which case such income and expenses are translated at the exchange rate in effect at the date of each transaction), and

- The resulting exchange differences are presented in other comprehensive income.

Goodwill and fair value adjustments arising from the acquisition of foreign entities are treated as assets and liabilities of the foreign entity and are translated at the exchange rate prevailing at closing. The resulting exchange differences are recognized in other comprehensive income.

When an investment is sold or disposed of, in whole or in part, exchange differences are recognized in the income statement as part of the gain or loss on sale/disposal.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
13

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

These modifications did not have a significant impact on the Group.

The new rules and amendments mentioned above are not expected to have a material impact on the Group.

For the purposes of the statements of financial position and cash flow statements, cash and cash equivalents include cash on hand and at banks, and short-term, highly liquid investments. These investments can be readily converted into known amounts of cash and are subject to a small risk of change in value. In the consolidated statements of financial position, bank overdrafts are included in Borrowings under current liabilities.

They are initially recorded at cost and subsequently at cost or net realizable value, whichever is lower. Cost includes all purchase costs, conversion costs, and other costs incurred in bringing inventories to their current condition and location.

Weighted average cost is used to determine the cost of normally interchangeable items.

Estimates - Provision for obsolescence and low inventory turnover

The Group assesses the recoverability of inventory by considering its selling price, whether it is damaged, and whether it is obsolete in whole or in part.

Net realizable value is the selling price estimated to be achieved in the ordinary course of business, less completion costs and other selling expenses.

The Group establishes an allowance for obsolescence or slow inventory turnover for finished goods and goods in progress. The allowance for obsolescence or slow inventory turnover is recognized for finished goods and goods in progress based on an analysis conducted by management of inventory aging.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
14

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

Growing crops are included as biological assets in current assets from planting to harvest (approximately 5 to 7 months depending on the crop). At harvest, biological assets are transformed into agricultural products, including seed varieties for resale, and are included in inventory.

Costs are capitalized as biological assets if, and only if, (a) it is probable that the entity will receive the future economic benefits, and (b) the cost can be measured reliably. The Group capitalizes costs such as planting, harvesting, weeding, seedlings, irrigation, agrochemicals, fertilizers, and the systematic allocation of fixed and variable production overheads that are directly attributable to the management of biological assets, among others.

Biological assets, both at initial recognition and at the subsequent reporting date, are measured at fair value less costs to sell, except where fair value cannot be measured reliably. Cost approximates fair value when little biological transformation has occurred since the costs were originally incurred or the impact of biological transformation on price is not expected to be significant.

Gains and losses arising from the measurement of biological assets at fair value less costs to sell and from the measurement of agricultural production at harvest at fair value less costs to sell are recognized in the statement of income in the period in which they arise under Initial recognition and changes in fair value of biological assets.

From the moment of harvest, agricultural products are measured at net realizable value because they are a market asset and the risk of not being sold is not significant.

Generally, the fair value estimate for biological assets is based on models or unobservable market information, and the use of unobservable information is significant to the overall valuation of the assets. Unobservable information is determined based on available information. Key assumptions include future market prices, estimated yields at harvest, estimated production cycle, future cash flows, future harvesting and other costs, and estimated discount rates.

Market prices are generally determined by reference to information observable in the primary market for agricultural products. Harvesting and other costs are estimated based on historical and statistical information. Yield is estimated based on various factors, including field location and soil type, environmental conditions, infrastructure and other constraints, and growth at the time of measurement. Yield is subject to a high degree of uncertainty and may be affected by various factors beyond the Group's control, including, but not limited to, extreme or unusual weather conditions, pests, and other grain diseases.

Intangible assets that are not yet available for use or have an indefinite useful life are tested for impairment annually at the end of the reporting period. Other non-financial assets are tested for impairment when events or changes in circumstances occur that indicate their carrying amount may not be recoverable. When an asset's carrying amount exceeds its recoverable amount (i.e., the higher of value in use and fair value less costs to sell), the asset is written down accordingly.

When it is not possible to estimate the recoverable amount of an individual asset, impairment testing is performed on a small group of assets to which it belongs, for which cash flows are separately identifiable (its Cash Generating Unit or CGU).

Impairment charges are included in the income statement unless they reverse profits previously recognized in Other comprehensive income.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
15

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

Estimate - Recoverability of intangible assets

Impairment tests on intangible assets that are not yet available for use or have an indefinite useful life require significant assumptions for estimating future cash flows and determining discount rates. Significant assumptions and the determination of discount rates for impairment testing are explained in more detail in Note 9.2.

Business combinations under common control are excluded from the scope of IFRS 3. There is no other specific guidance on this topic in IFRS. Therefore, management should use its judgment to develop an accounting policy that provides relevant and reliable information in accordance with IAS 8. Management's chosen accounting policy for business combinations under common control is the Predecessor Value Method. This method involves recording the assets and liabilities of the acquired business using the existing carrying amounts. Differences between the carrying amount and the amount payable should be recorded as a contribution to equity.

The accounting policy chosen by Management is to use a prospective presentation method.

An associate is an entity over which the Group exercises significant influence. Significant influence is the ability to participate in decision-making related to the entity's financial and operating policies, but without control or joint control over those policies.

The Group is a party to a joint arrangement when there is a contractual agreement granting joint control over the relevant activities of the arrangement to the Group and at least one other party. Joint control is determined under the same principles as control over subsidiaries.

The Group classifies its interests in joint arrangements in one of the following ways:

When determining the classification of interests in joint arrangements, the Group considers the following aspects:

The Group accounts for its interests in joint ventures using the equity method if its share of post-acquisition profit and loss and other comprehensive income is recognized in the consolidated statement of profit or loss and other comprehensive income.

Losses that exceed the Group's investment in the joint venture are recognized only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the joint venture.

Results arising from transactions between the Group and its joint ventures are recognized only to the extent of unrelated investors' interests in the joint ventures. The Group's share of the joint venture's profit or loss arising from a transaction is eliminated from the carrying amount of the investment in the joint venture under "Equity in profit (or loss) of joint ventures" in the consolidated statement of profit or loss and other comprehensive income.

Premiums paid on an investment in a joint venture that exceed the fair value of the Group's share of the acquired identifiable assets, liabilities, and contingent liabilities are capitalized and included in the carrying amount of the investment in the joint venture. If there is objective evidence of impairment of the investment in the joint venture, the carrying amount of the investment is tested for impairment in the same manner as for other non-financial assets.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
16

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

If the Group loses significant influence over an associate or joint control over a joint venture, it measures and recognizes its investments at fair value. The differences between the carrying amount of the associate or joint venture upon losing significant influence or joint control and the fair value of the investment and the sales revenue are recognized in the income statement.

The Group accounts for its interests in joint operations by recognizing its share of assets, liabilities, income and expenses in accordance with contractual rights and obligations.

For all joint arrangements structured in consolidated instruments, the Group must assess the substance of the joint arrangement when determining whether to classify it as a joint venture or joint operation . This assessment requires the Group to consider whether it has rights to the net assets of the joint arrangement (in which case it is classified as a joint venture) or rights and obligations in respect of specific assets, liabilities, expenses and revenues (in which case it is classified as a joint operation).

Estimates

There is uncertainty related to Management's estimates of the Group's ability to recover the carrying amounts of investments in joint ventures, as these estimates depend on the joint venture's ability to generate sufficient funds to complete development projects, the future outcome of the deregulation process for the projects, and the amounts and timing of cash flows from the projects, among other future events.

Management assesses whether there are indicators of impairment and, if so, performs a recoverability analysis.

Management's estimates of the recoverability of these investments represent the best estimate based on available evidence and existing facts and circumstances, using reasonable and probable assumptions in cash flow projections.

Therefore, the consolidated financial statements do not include adjustments that would be necessary if the Group were unable to recover the carrying amount of the aforementioned assets by generating sufficient economic benefits in the future.

Property, plant, and equipment items are initially recognized at cost. In addition to the purchase price, cost also includes costs directly attributable to the property, plant, and equipment items. There are no unavoidable costs with respect to dismantling and disposal items.

Depreciation is calculated primarily using the straight-line method to allocate the cost or appraised values of property, plant and equipment, net of their residual values, over their estimated useful lives as follows:

Office equipment: 10 years

Vehicles: 5 years

Computer software and equipment: 3 years

Property by accession and useful assets: 10 years

Machinery and equipment: 10 years

Buildings: 50 years

However, for certain assets whose utilization is directly linked to the level of production, depreciation is determined using the units-of-production method, so that the depreciation charge reflects the actual pattern of consumption of the asset's future economic benefits.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
17

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

The useful life and depreciation methods are reviewed annually in accordance with IAS 16.

The assets included in the Land and Buildings items are recorded at the fair value arising from the last revaluation performed in 2023, applying the revaluation model indicated by IAS 16.

Beginning with the fiscal year ended June 30, 2024, the Group modified its valuation policy for property, plant, and equipment and changed the revaluation frequency for items classified as land and buildings. Revaluations should never exceed five years in compliance with the maximum periods established by accounting standards, or if there are indications that the carrying amount differs significantly from the amount that could be determined using fair value at the end of the reporting period.

To obtain fair values, the existence or absence of an active market for assets in their current condition is considered. For assets for which an active market exists in their current condition, fair values are determined based on their market values. In all other cases, the market values of new comparable assets are analyzed by applying a discount based on the condition and wear and tear of each asset and considering the characteristics of each revalued asset (e.g., improvements made, maintenance status, productivity level, usage, etc.).

Estimates

The Group records certain types of property, plant and equipment using the revaluation method in accordance with IAS 16. The revaluation model requires the Group to record property, plant and equipment at their revaluation value, which is their fair value at the revaluation date less any subsequent accumulated depreciation and any subsequent accumulated impairment losses. IAS 16 requires the Group to perform these revaluations with sufficient regularity so that the carrying amounts of property, plant and equipment do not differ significantly from those that would be determined using fair value at the end of the reporting period. Determining fair value at the revaluation date requires judgments, estimates and assumptions based on market conditions prevailing at the time of the revaluation. Changes in the Group's judgments, estimates and assumptions or in market conditions following a revaluation will change the fair value of the property, plant and equipment.

The Group prepares the appropriate revaluations regularly, taking into account the work of independent valuers. The Group uses different valuation techniques depending on the type of property being valued. Generally, the Group determines the fair value of buildings and industrial warehouses based on depreciated replacement cost. The Group determines the fair value of its land based on active market prices, adjusted, if necessary, for differences in the nature, location, or condition of the specific asset. If this information is unavailable, the Group may use alternative valuation methods, such as current prices in less active markets.

Property valuation is a significant area of estimation uncertainty. Management regularly prepares fair values based on independent valuations. The determination of fair value for different classes of property, plant, and equipment is sensitive to the selection of significant assumptions and estimates. Changes in significant estimates and assumptions could significantly affect the determination of the revalued values of property, plant, and equipment. The Group uses historical experience, market information, and other internal information to determine and/or review appropriate revalued values.

The most significant assumptions used in preparing the revalued values for classes of property, plant and equipment are included below:

a)     Land: In general, the Group uses the market price per square meter for the same or similar location as the most significant assumption in determining the appraised value. The Group typically uses sales of comparable land in the same location to determine the adequacy of its land value.

b)     Industrial buildings and warehouses: The Group generally determines the construction cost of a new asset and then adjusts it for natural wear and tear. Construction prices may include, among others, construction materials, labor costs, installation and assembly costs, site preparation, professional fees, and applicable taxes. Construction costs can differ significantly from year to year and are subject to macroeconomic changes in the Group's operating location, such as the impact of inflation and exchange rates. The construction cost of industrial buildings and warehouses is determined at the rate of one US dollar per square meter built . A 5% increase or decrease in construction costs or the estimate of natural wear and tear related to the assets could have an impact of $1,699 million on revalued values.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
18

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

Increases in carrying amounts arising from the revaluation of land and buildings are recognized, net of tax, in Other comprehensive income and accumulated in reserves in equity. To the extent that the increase reverses a decrease previously recognized in profit or loss, the increase is recognized first in profit or loss. Decreases that reverse previous increases in the same asset are first recognized in Other comprehensive income up to the remaining surplus attributable to the asset; all other decreases are charged to profit or loss.

Leases are recognized as a right-of-use asset and corresponding liability on the date the leased asset is available for use by the Group. Each lease payment is allocated between the liability and the finance cost. The finance cost is charged to profit or loss over the lease term to produce a constant periodic interest rate on the remaining balance of the liability for each period. The right-of-use asset is depreciated on a straight-line basis over the asset's useful life or the lease term, whichever ends first.

To determine the lease term, we consider all facts and circumstances that create an economic incentive to exercise the extension option or not exercise the termination option. Extension options (or periods following termination options) are only included in the lease term if there is a reasonable certainty that the lease will be extended (or not terminated).

Short-term leases are recognized on a straight-line basis as an expense in the income statement.

At initial recognition, the right-of-use asset is measured at the initial measurement value of the lease liability; the lease payments made on or before the commencement date, less lease incentives and initial direct costs incurred by the lessee. After initial recognition, right-of-use assets are measured at cost, less any accumulated depreciation and/or impairment losses, and adjusted for any remeasurements of the lease liability. Depreciation of the right-of-use asset is calculated using the straight-line method over the estimated term of the lease.

The lease liability is initially measured at the present value of the lease payments not yet paid at that date, including variable lease payments that depend on an index or rate, initially measured using the index or rate as of the commencement date; amounts expected to be paid by the lessee pursuant to residual value guarantees; the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; penalty payments upon termination of the lease, if the term indicates that the lessee will exercise the option to terminate the lease; and fixed payments, less lease incentive payments receivable. After the commencement date, we measure the lease liability by increasing the carrying amount to reflect the interest on the lease liability; decreasing the carrying amount to reflect the lease payments made; and remeasuring the carrying amount to reflect any revaluations or lease modifications.

The aforementioned data for the valuation of right-of-use assets and lease liabilities, including the determination of contracts within the scope of the standard, the contractual term, and the interest rate used in discounted cash flows, used estimates made by Management.

Acquired intangible assets are initially recognized at fair value at the acquisition date (cost). After initial recognition, these assets are measured at cost less accumulated amortization and accumulated impairment losses .

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
19

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

The intangible assets acquired have an estimated useful life (in years) as follows:

Software: 3 years

Trademarks and patents: 5 years

The useful life and amortization methods are reviewed annually in accordance with IAS 38.

Estimates

To measure the value of acquired intangible assets, generally accepted market measurement techniques are applied, primarily based on revenue recognition (such as excess profits, royalty exemptions, and "with or without"), considering the characteristics of the assets to be measured and the information available to estimate their fair value at the acquisition date. The application of these measurement techniques requires the use of several assumptions related to future cash flows and the discount rate.

Expenses related to internally developed products are capitalized if the following can be demonstrated:

Development expenses that do not meet the above criteria and expenses related to the research phase of internal projects are recognized in the statement of income and other comprehensive income as incurred.

Capitalized development costs of completed projects are amortized using the straight-line method over the periods in which the Group expects to benefit from the sale of the developed products.

The useful life and amortization methods are reviewed annually in accordance with IAS 38.

The research and development process can be divided into several steps or phases, which will generally begin with discovery, validation and development, and end with regulatory approval and commercial launch.

Investment properties should initially be measured at cost. The cost of a purchased investment property includes its purchase price and directly attributable expenses. Directly attributable expenses include, for example, professional legal fees, property transfer taxes, and other operating costs.

In the measurement after initial recognition, the Group decided to adopt the cost model for all investment properties.

The Group initially recognizes its financial assets and liabilities at fair value and then at amortized cost using the effective interest rate method.

The Group has not irrevocably designated a financial asset or liability as measured at fair value through profit or loss to eliminate or significantly reduce inconsistencies in measurement or recognition.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
20

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

Financial assets or liabilities at fair value through profit or loss are measured at fair value through profit or loss due to the business model used in their trading and/or the contractual characteristics of their cash flows.

Estimates

The Group estimates the collection of recorded receivables. Management analyzes trade receivables according to conventional criteria, adjusting the amount by charging an allowance for doubtful accounts to recognize third parties' inability to pay their financial obligations to the Group. Management specifically analyzes receivables, historical bad debts, customer solvency, current economic trends, and changes in customer payment terms to determine the appropriate allowance for doubtful accounts.

Offsetting financial assets with financial liabilities

Financial assets and liabilities are offset and the net amount is reported in the statement of financial position only when the Group has a legally enforceable right to offset the recognised amounts and there is an intention to pay on a net basis, or to settle the asset and settle the liability simultaneously.

The Group initially recognizes its Borrowings at fair value and subsequently measures them at amortized cost using the effective interest rate method.

Borrowing costs, whether generic or specific, attributable to the acquisition, construction, or production of assets that require a substantial period of time before being ready for their intended use or sale (qualifying assets) are included as part of the cost of such assets until they are ready for use or sale. Income from temporary investments of funds generated from specific borrowings still outstanding in qualifying assets is deducted from the total financing costs potentially eligible for capitalization.

All other borrowing-related costs are recognized in finance costs through profit or loss.

Employee benefits are expected to be fully settled within 12 months of the reporting period and are presented as current liabilities.

Accounting policies related to share-based incentive payments are detailed in Note 16.

Provisions are recognized in the financial statements when:

Provisions are measured at the present value of the expected disbursements required to settle the obligation, taking into account the best information available at the date the financial statements are prepared, and are re-estimated at each reporting date. The discount rate used to determine the present value is a pre-tax rate that reflects current market assessments, at the balance sheet date, of the time value of money, as well as the specific risk associated with the particular liability. The increase in the provision over time is recognized as interest expense.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
21

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

Revenue from ordinary activities arising from contracts with customers is recognized and measured based on a five-step model, namely:

·      Identification of the contract with the client, understanding a contract as an agreement between two or more parties, which creates rights and obligations for the parties;

·      Identification of performance obligations, issuing as such a commitment arising from the contract to transfer a good or service.

·      Determination of the transaction price, in reference to the consideration for satisfying each performance obligation.

·      Allocation of the transaction price between each of the identified performance obligations, based on the methods described in the standard.

Revenue recognition when performance obligations identified in contracts with customers are satisfied, either at a given point in time or over a period of time.

The Group manufactures and markets a wide range of microbiological products for agricultural use. Revenue from ordinary activities arising from the sale of goods is recognized when all of the following conditions are met:

·      The Group has transferred to the buyer the significant risks and rewards arising from ownership of the goods;

·      The Group does not retain any involvement in the day-to-day management of the assets sold, to the extent usually associated with ownership, nor does it retain effective control over the assets sold;

·      the amount of revenue from ordinary activities can be measured reliably;

·      it is probable that the Group will receive the economic benefits associated with the transaction; and

·      the costs incurred, or to be incurred, in connection with the transaction can be measured reliably.

The Group provides microbiological product application services. For the sale of services, revenue is recognized in the period in which the services are provided, by reference to the completion stage of the specific transaction, and evaluated based on the actual service provided as a proportion of the total services to be provided.

Royalty income from the use of licensed intellectual property rights is recognized on the later of the date the performance obligation is satisfied and the date the sale or use occurs.

Recognition of deferred tax assets is limited to those instances where it is probable that taxable income will be available and the difference can be offset against it.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
22

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

The amount of the asset or liability is determined using the tax rates that have been imposed or substantially imposed at the end of the reporting period and are expected to be applied when the deferred tax liability/(asset) is settled/(recovered).

Deferred tax assets and liabilities are offset when the Group has an enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority, whether on:

-      the same tax entity within the Group, or

-      different entities within the Group that intend to settle current tax assets and liabilities on a net basis or realize the assets and settle the liability simultaneously in each future period in which significant amounts of deferred tax assets or liabilities are expected to be settled or recovered.

The Group makes certain estimates and assumptions about the future. These estimates and judgments are constantly evaluated based on historical experience and other factors, including expectations of future events that are considered reasonable under the circumstances. Actual performance in the future could differ from these estimates and assumptions. The estimates and assumptions that carry a material risk of causing significant adjustments to the carrying amount of assets and liabilities during the following financial year are listed below.

Critical estimates

The Group is organized into three main operating segments:

Seeds and integrated products

The Seeds and Integrated Products segment focuses primarily on the development and marketing of seed technologies and products that increase yield per hectare. By focusing on seed technologies integrated with crop protection and nutrition products designed to control weeds, insects, or diseases, improved quality, nutritional value, and other benefits are achieved. The segment focuses on the marketing of integrated products that combine three components: biotechnology events, germplasm, and seed treatments, to increase crop productivity and generate value for customers. While each component can increase yield independently, through an integrated technology strategy, the segment offers products that complement and integrate each other to generate higher crop yields.

Starting this year, we have made the strategic decision to exit seed breeding, production, and sales activities and instead establish partnerships with industry leaders better equipped to carry out these activities. Our focus will be on obtaining cutting-edge science and profitably developing proprietary genetic traits for seeds through commercial approval, and participating in the revenues from our strategic partnerships through licensing royalties.

Currently, the segment generates revenue from ordinary activities through the sale of seeds, integrated product packs, royalties and licenses collected from third parties, among other things.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
23

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

Crop protection

The crop protection segment primarily includes the development, production, and marketing of high-tech adjuvants and a full range of pest control molecules and biocontrol products . Adjuvants are used in mixtures to facilitate the application and effectiveness of active ingredients, such as insecticides. This improves yield, reduces use rates, and lowers residue levels. Insecticides and fungicides are applied to control pests and significantly reduce diseases during the germination period.

Currently, the segment generates revenue from ordinary activities through the sale of adjuvants, insecticides, fungicides, and baits, among others.

Crop nutrition

The crop nutrition segment focuses primarily on the development, production, and marketing of inoculants that enable biological nitrogen fixation in crops, and fertilizers, including biofertilizers and microgranular fertilizers that optimize crop productivity and yield.

Currently, the segment generates revenue from its ordinary activities through the sale of inoculants, bioinducers , biological fertilizers and microgranulated fertilizers , among others.

The measurement principles used by the Group to present its segment financial information are based on the principles of IFRS standards adopted in the consolidated financial statements. Revenue generated from products and services exchanged between segments and entities of the Group is calculated based on market prices.

Free translation from the original prepared in Spanish for publication in Argentina

See our report dated September 5, 2025 PRICE WATERHOUSE & Co. SRL
( Partner) CPCE Prov. Bs . As. Tº 1 - Fº 33 – Legajo 33 Dr. Andrés Suarez Public Accountant (UBA) CPCE Prov. Bs . As. T° 181 – F° 237 – Leg. 47248/4 CUIT: 20-17203505-2	CP Humberto Santoni Supervisory Commission	Marcelo Adolfo Carrique President
24

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Corresponding to the fiscal year beginning on July 1, 2024, and ending on June 30, 2025,

presented in comparative form (values in thousands of pesos)

The following tables present the Group's financial information by segment: