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CASH FLOW INFORMATION

12 Months Ended

Jun. 30, 2021

12. CASH FLOW INFORMATION

Significant non-cash transactions related to investing and financing activities are as follows:


	06/30/2021	06/30/2020	06/30/2019
Investment activities
Settlement of liability with loan to joint venture (1)	—	—	6,964,101
Net assets acquisition by business combination (2) (Note 6)	6,612,410	—	—
Settlement of receivables through PPE contribution	2,164,156	—	—
Investment in-kind in other related parties (Note 17)	714,359	476,292	463,511
Arcadia asset acquisition financed by debt (Note 6)	7,637,972	—	—
Arcadia asset acquisition through issuance of capital (Note 6)	15,000,000	—	—
Non-monetary contributions in joint ventures and associates (Note 13)	2,931,699	250,000	94,355
	35,060,596	726,292	7,521,967

	06/30/2021	06/30/2020	06/30/2019
Financing activities
Purchase option paid by a parent loan	—	—	(1,265,000)
Consideration for acquisition	(2,625,335)	—	—
Parent company investment	—	—	(14,558,347)
Capitalization of financial debt	—	—	13,720,000
Reverse recapitalization	—	—	(3,688,963)
Net assets incorporated of Semya (3)	—	—	7,369,168
Acquisition of control of Semya	—	—	(3,684,585)
	(2,625,335)	—	(2,107,727)

(1)Offset of trade receivables and other payables with Synertech.

(2)The Group has incorporated the following assets and liabilities from Insuagro (see Note 6).


Balance sheet as of March 31, 2021		Total
Current assets
Cash and equivalents		555,804
Other current assets		24,981,656
Non-current assets
Deferred tax		106,952
Other financial assets		719,772
Intangibles		2,923,897
Property, plant and equipment		1,952,045
Total assets		31,240,126

Current liabilities
Trade payables and other payables		17,814,395
Borrowings		5,749,928
Deferred tax		884,574
Non-current liabilities
Borrowings		178,820
Total liabilities		24,627,717

Total equity		6,612,409

(3)	As a result of the Share purchase agreement between Bioceres Crop Solutions and Bioceres S.A. (see Note 6), the Group incorporated the following assets and liabilities:

Disclosure of changes in liabilities arising from financing activities:


	Financing activities
		Consideration	Convertible
	Borrowings	for acquisitions	notes	Total
As of June 30, 2018	91,017,133	22,874,609	—	113,891,742
Proceeds from borrowings	88,693,632	—	—	88,693,632
Decrease bank overdraft and other short-term borrowings	(4,968,813)	—	—	(4,968,813)
Payments	(83,777,814)	(7,140,000)	—	(90,917,814)
Capitalization of financial debt	—	(13,720,000)	—	(13,720,000)
Interest payment	(20,167,101)	—	—	(20,167,101)
Exchange differences and currency translation differences	32,759,693	1,264,656	—	34,024,349
As of June 30, 2019	103,556,730	3,279,265	—	106,835,995


	Financing activities
		Consideration	Convertible
	Borrowings	for acquisitions	notes	Total
As of June 30, 2019	103,556,730	3,279,265	—	106,835,995
Proceeds	93,273,502	—	42,075,000	135,348,502
Decrease bank overdraft and other short-term borrowings	(2,331,974)	—	—	(2,331,974)
Payments	(76,846,934)	(2,937,500)	—	(79,784,434)
Interest payment	(21,533,187)	—	—	(21,533,187)
Exchange differences, currency translation differences and other financial results	8,830,208	110,889	954,834	9,895,931
As of June 30, 2020	104,948,345	452,654	43,029,834	148,430,833


	Financing activities
		Consideration	Convertible
	Borrowings	for acquisition	notes	Total
As of June 30, 2020	104,948,345	452,654	43,029,834	148,430,833
Proceeds	143,499,367	—	—	143,499,367
Decrease bank overdraft and other short-term borrowings	(3,442,491)	—	—	(3,442,491)
Payments	(113,100,032)	—	—	(113,100,032)
Financing for assets acquisitions	—	11,214,929	—	11,214,929
Debt incorporated by business combination	5,928,748	—	—	5,928,748
Interest payment	(12,923,745)	—	—	(12,923,745)
Exchange differences, currency translation differences and other financial results	(135,867)	122,950	5,634,178	5,621,261
As of June 30, 2021	124,774,325	11,790,533	48,664,012	185,228,870