Bioceres : Form6-K

December 02, 2019 at 06:20 pm EST

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 6-K

Report of Foreign Private Issuer

Pursuant to Rules 13a-16 or 15d-16 under

the Securities Exchange Act of 1934

Dated December 2, 2019

Commission File Number: 001-38405

BIOCERES CROP SOLUTIONS CORP.

(Translation of registrant's name into English)

Ocampo 210 bis, Predio CCT, Rosario

Province of Santa Fe, Argentina

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-Fx

Form 40-Fo

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): o

EXPLANATORY NOTE

The following exhibit is filed as part of this Form 6-K:

Exhibit List

Exhibit No.

Description

99.1Bioceres Crop Solutions Corp. consolidated financial statements as of September 30, 2019 and June 30, 2019, and for thethree-monthperiods ended September 30, 2019 and 2018.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	BIOCERES CROP SOLUTIONS CORP.
	(Registrant)
Dated: December 2, 2019	By:	/s/ Federico Trucco
	Name:	Federico Trucco
	Title:	Chief Executive Officer
	3

Exhibit 99.1

BIOCERES CROP SOLUTIONS CORP. Unaudited interim condensed consolidated financial statements as of September 30, 2019, June 30, 2019 and for the three-month periods ended September 30, 2019 and 2018.

BIOCERES CROP SOLUTIONS CORP.
INDEX
Unaudited interim condensed consolidated financial statements as of September 30, 2019, June 30, 2019 and for the three-month periods
ended September 30, 2019 and 2018.
Unaudited interim condensed consolidated statements of financial position as of September 30, 2019 and June 30, 2019	F-3
Unaudited interim condensed consolidated statements of comprehensive income for the three-month periods ended September 30, 2019 and 2018	F-5
Unaudited interim condensed consolidated statements of changes in equity for the three-month periods ended September 30, 2019 and 2018	F-6
Unaudited interim condensed consolidated statements of cash flows for the three-month periods ended September 30, 2019 and 2018	F-8
Notes to the unaudited interim condensed consolidated financial statements	F-10
F-2

BIOCERES CROP SOLUTIONS CORP.

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

As of September 30, 2019 and June 30, 2019

(Amounts in US Dollars)

	Notes	09/30/2019		06/30/2019
ASSETS
CURRENT ASSETS
Cash and cash equivalents	5.1		5,496,780		3,450,873
Other financial assets	5.2		4,856,182		4,683,508
Trade receivables	5.3		57,647,983		59,236,377
Other receivables	5.4		3,375,944		1,981,829
Income and minimum presumed income taxes recoverable			1,328,722		1,263,795
Inventories	5.5		35,252,373		27,592,582
Total current assets			107,957,984		98,208,964

NON-CURRENT ASSETS
Other financial assets	5.2		311,734		376,413
Other receivables	5.4		1,347,627		1,560,310
Income and minimum presumed income taxes recoverable			5,246		1,184
Deferred tax assets			1,625,368		3,743,709
Investments in joint ventures and associates	10		21,881,857		25,321,028
Property, plant and equipment	5.6		40,833,366		43,834,548
Intangible assets	5.7		33,561,832		39,616,426
Goodwill	5.8		24,594,582		29,804,715
Right-of-use leased asset	5.9		951,342		-
Total non-current assets			125,112,954		144,258,333
Total assets			233,070,938		242,467,297

The accompanying Notes are an integral part of these unaudited interim condensed consolidated financial statements. Related parties' balances and transactions are disclosed in Note 13.

F-3

BIOCERES CROP SOLUTIONS CORP.

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

As of September 30, 2019 and June 30, 2019

(Amounts in US Dollars)

	Notes	09/30/2019		06/30/2019
LIABILITIES
CURRENT LIABILITIES
Trade and other payables	5.10		54,650,172		40,578,494
Borrowings	5.11		64,849,130		66,477,209
Employee benefits and social security	5.12		5,558,797		5,357,218
Deferred revenue and advances from customers	5.13		7,123,328		1,074,463
Income and minimum presumed income taxes payable			514,552		142,028
Government grants			777		2,110
Financed payment - Acquisition of business	5.14		2,925,593		2,826,611
Lease liability	5.15		729,356		-
Total current liabilities			136,351,705		116,458,133

NON-CURRENT LIABILITIES
Trade and other payables	5.10		452,654		452,654
Borrowings	5.11		32,552,464		37,079,521
Employee benefits and social security	5.12		133,561		-
Government grants			5,967		8,098
Due to joint ventures and associates	10		2,247,634		1,970,903
Deferred tax liabilities			14,376,494		21,101,871
Provisions	5.16		307,394		439,740
Private warrants	5.17		4,592,031		2,861,511
Lease liability	5.15		536,854		-
Total non-current liabilities			55,205,053		63,914,298
Total liabilities			191,556,758		180,372,431

EQUITY
Equity attributable to owners of the parent			29,386,177		47,301,863
Non-controlling interests			12,128,003		14,793,003
Total equity			41,514,180		62,094,866

Total equity and liabilities			233,070,938		242,467,297

The accompanying Notes are an integral part of these unaudited interim condensed consolidated financial statements. Related parties' balances and transactions are disclosed in Note 13.

F-4

BIOCERES CROP SOLUTIONS CORP.

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

For the three-month periods ended September 30, 2019 and 2018

(Amounts in US Dollars)

	Notes	09/30/2019		09/30/2018
Revenues	6.1		36,229,820		29,605,745
Government grants			21,838		6,479
Total revenues			36,251,658		29,612,224

Cost of sales	6.2		(20,345,074)		(14,499,010)
Research and development expenses	6.3		(1,203,739)		(1,048,492)
Selling, general and administrative expenses	6.4		(8,684,911)		(6,080,485)
Share of profit or loss of joint ventures and associates	10		57,547		80,156
Other incomes or expenses, net			104,968		101,611
Operating profit			6,180,449		8,166,004

Finance results	6.5		(16,397,047)		(13,735,654)
Loss before income tax			(10,216,598)		(5,569,650)

Income tax benefit			2,238,853		1,970,393
Loss of the period			(7,977,745)		(3,599,257)

Other comprehensive loss			(13,400,646)		(16,395,253)
Items that may be subsequently reclassified to profit and loss			(17,706,445)		(19,211,348)
Exchange differences on translation of foreign operations from joint ventures			(4,335,170)		(5,734,527)
Exchange differences on translation of foreign operations			(13,371,275)		(13,476,821)
Items that will not be subsequently reclassified to loss and profit			4,305,799		2,816,095
Revaluation of property, plant and equipment, net of tax, of JV and associates (1)			561,721		562,268
Revaluation of property, plant and equipment, net of tax (2)			3,744,078		2,253,827
Total comprehensive loss			(21,378,391)		(19,994,510)


Loss for the period attributable to:
Equity holders of the parent			(7,050,377)		(2,618,445)
Non-controlling interests			(927,368)		(980,812)
			(7,977,745)		(3,599,257)
Total comprehensive loss attributable to:
Equity holders of the parent			(18,713,391)		(14,247,185)
Non-controlling interests			(2,665,000)		(5,747,325)
			(21,378,391)		(19,994,510)
Loss per share
Basic and diluted loss attributable to ordinary equity holders of the parent (3)	7		(0.20)		(0.07)
Weighted average number of shares
Basic (3)	7		36,120,517		36,120,517

The tax effect of the revaluation of property, plant and equipment of JV and associates was $187,240 and $32,903 for the three-months periods ended September 30, 2019 and 2018, respectively.
The tax effect of the revaluation of property, plant and equipment was $1,248,027 and $757,136 for the three-months periods ended September 30, 2019 and 2018, respectively.
For the three-months periods ended September 30, 2019 and 2018, diluted EPS was the same as basic EPS as the effect of potential ordinary shares would be antidilutive.

The accompanying Notes are an integral part of these unaudited interim condensed consolidated financial statements. Related party balances and transactions are disclosed in Note 13.

F-5

BIOCERES CROP SOLUTIONS CORP.

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

For the three-month periods ended September 30, 2019 and 2018

(Amounts in US Dollars)

			Attributable to the equity holders of the parent
								Foreign	Revaluation		Equity /
									(deficit)	Non-
		Share	Share-based		Retained	currency	of PP&E and		attributable
Description	Issued capital		translation	effect of tax		to owners of	controlling	Total equity
	premium	incentives	deficit	reserve	rate change		the parent	Interests
06/30/2019	3,613	96,486,865		-		(21,972,287	)	(31,479,583)		4,263,255		47,301,863	14,793,003	62,094,866
Share-based incentives	-	-		797,705		-		-		-		797,705	-	797,705
Loss of the period	-	-		-		(7,050,377)		-		-		(7,050,377)	(927,368)	(7,977,745)
Other comprehensive income or
loss								(15,107,653)	3,444,639	(11,663,014) (1,737,632) (13,400,646)
09/30/2019	3,613	96,486,865		797,705		(29,022,664	)	(46,587,236	)	7,707,894		29,386,177	12,128,003	41,514,180

The accompanying Notes are an integral part of these unaudited interim condensed consolidated financial statements. Related parties' balances and transactions are disclosed in Note 13.

F-6

BIOCERES CROP SOLUTIONS CORP.

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

For the three-month periods ended September 30, 2019 and 2018

(Amounts in US Dollars)

						Attributable to the equity holders of the parent
										Foreign	Revaluation of		Equity /
											(deficit)	Non-
										currency	PP&E and		attributable to
Description		Issued capital	Share premium	Stock options	Retained deficit	translation	effect of tax		owners of the	controlling	Total equity
	reserve	rate change		parent	Interests
06/30/2018		2,810		68,023,449		102,827		(26,149,583)		(36,612,070)		8,346,051		13,713,484		19,420,172		33,133,656
Adjustment of opening
balance for the application
of IAS 29		-	-	-	19,560,024		-	-	19,560,024		7,797,295	27,357,319
Parent company investment		-		(7,913,165)		-		-		-		-		(7,913,165)		-		(7,913,165)
Stock options		-		-		3,804		-		-		-		3,804		-		3,804
Loss for the period		-		-		-		(2,618,445)		-		-		(2,618,445)		(980,812)		(3,599,257)
Other comprehensive income		-		-		-		-		(15,571,273	)	3,942,533		(11,628,740	)	(4,766,513	)	(16,395,253	)
09/30/2018		2,810		60,110,284		106,631		(9,208,004	)	(52,183,343	)	12,288,584		11,116,962		21,470,142		32,587,104

The accompanying Notes are an integral part of these unaudited interim condensed consolidated financial statements. Related parties' balances and transactions are disclosed in Note 13.

F-7

BIOCERES CROP SOLUTIONS CORP.

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

For the three-month periods ended September 30, 2019 and 2018

(Amounts in US Dollars)

	Notes	09/30/2019		09/30/2018
OPERATING ACTIVITIES
Loss of the period			(7,977,745)		(3,599,257)

Adjustments to reconcile loss to net cash flows
Income tax			(2,238,853)		(1,970,393)
Finance results			16,397,047		13,735,654
Depreciation of property, plant and equipment	5.6		520,406		404,284
Amortization of intangible assets	5.7		512,649		417,871
Depreciation of leased assets	16		123,066		-
Share-based incentive and stock options			797,705		3,804
Share of profit or loss of joint ventures and associates	10		(57,547)		(80,156)
Loss of control of subsidiaries			-		(10,591)
Provisions for contingencies			(4,568)		(5,047)
Allowance for impairment of trade debtors			247,027		(9,067)
Allowance for obsolescence			212,499		213,534
Gain or loss on sale of equipment and intangible assets			30,891		12,552

Working capital adjustments
Trade receivables			23,018,580		16,306,002
Other receivables			(494,361)		(528,283)
Income and minimum presumed income taxes			314,391		279,194
Inventories			(7,590,725)		(3,969,880)
Trade and other payables			(14,436,561)		(6,308,477)
Employee benefits and social security			347,127		(134,453)
Deferred revenue and advances from customers			6,265,212		2,428,747
Government grants			(3,464)		(16,099)
Interest collected			354,463		69,439
Inflation effects on working capital adjustments			(5,691,964)		(4,524,188)
Net cash flows generated by operating activities			10,645,275		12,715,190

The accompanying Notes are an integral part of these unaudited interim condensed consolidated financial statements. Related parties' balances and transactions are disclosed in Note 13.

F-8

BIOCERES CROP SOLUTIONS CORP.

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

For the three-month periods ended September 30, 2019 and 2018

(Amounts in US Dollars)

		Notes	09/30/2019		09/30/2018
INVESTMENT ACTIVITIES
Proceeds from sale of property, plant and equipment				10,324		-
Investment in joint ventures and associates and associates		10		-		(116,230)
Purchase of property, plant and equipment		5.6		(619,678)		(114,063)
Capitalized development expenditures		5.7		(284,063)		(283,752)
Purchase of intangible assets		5.7		(14,247)		-
Net cash flows used in investing activities				(907,664)		(514,045)

FINANCING ACTIVITIES
Proceeds from borrowings				25,711,005		7,007,029
Repayment of borrowings and interest payments				(34,550,950)		(16,494,997)
Increase (decrease) in bank overdraft and other short-term borrowings				228,818		(1,535,992)
Other financial proceeds or payments, net				(156,859)		(918,167)
Net cash flows used in financing activities				(8,767,986)		(11,942,127)

Net increase in cash and cash equivalents				969,625		259,018

Inflation effects on cash and cash equivalents				(100,889)		(39,135)

Cash and cash equivalents as of beginning of the period		5.1		3,450,873		2,215,103
Effect of exchange rate changes on cash and equivalents				1,177,171		820,995
Cash and cash equivalents as of the end of the period	5.1		5,496,780		3,255,981

The accompanying Notes are an integral part of these unaudited interim condensed consolidated financial statements. Related parties' balances and transactions are disclosed in Note 13.

F-9

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

Index

General information
Accounting standards and basis of preparation

Statement of compliance with IFRS as issued by IASB
Authorization for the issue of the unaudited interim condensed consolidated financial Statements
Basis of measurement
Functional currency and presentation currency
Changes in accounting policies
Changes in accounting estimates and judgements

New standards, amendments and interpretations issued by the IASB
Seasonality
Information about components of unaudited interim condensed consolidated statements of financial position

Cash and cash equivalents
Other financial assets
Trade receivables
Other receivables
Inventories
Property, plant and equipment
Intangible assets
Goodwill
Right-of-useleased assets
Trade and other payables
Borrowings
Employee benefits and social security
Deferred revenue and advances from customers
Financed payment - Acquisition of business
Leased liabilities
Provisions
Private warrants

6. Information about components of unaudited interim condensed consolidated statement of comprehensive income

Revenues
Cost of sales

R&D classified by nature
Expenses classified by nature and function

F-10

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

6.5. Finance results

Loss per share
Information about unaudited interim condensed consolidated components of equity

Parent company investment
Share capital
Shares summary
Non-controllinginterest

Cash flow information
Joint ventures and associates
Segment information
Financial instruments- risk management
Shareholders and other related parties' balances and transactions
Key management personnel compensation
Share-basedpayments
Leases
Contingencies, commitments and restrictions on the distribution of profits
Events occurring after the reporting period

F-11

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

1. GENERAL INFORMATION

Bioceres Crop Solutions Corp ("the Company"), together with its subsidiaries ("the Group") is a fully integrated provider of crop productivity technologies designed to enable the transition of agriculture towards carbon neutrality. The Group has a unique biotech platform with high-impact, patented technologies for seeds and microbial agricultural inputs, as well as next generation crop nutrition and protection solutions.

The Group's headquarters and primary operations are based in Argentina, which is its key end-market, but its footprint exceeds country edges, with agricultural inputs across more than 25 countries, including Argentina, Brazil, Paraguay, India, United States, Uruguay, Germany, South Africa among others.

Financial and economic situation

On October 15, 2019, the Company entered into a loan agreement with Arvesa Corp. and Bioceres LLC, its controlling shareholder, as lenders. The facility is for an amount of up to US$20 million, of which US$15 million has been drawdown as of the date of this report. Drawdown capital and capitalized interest are due after 24 months of the date of the loan agreement. Cash interest will be paid quarterly at a 15% rate. The portion of the loan funded by Arvesa is guaranteed by Bioceres S.A. and Bioceres LLC.

To meet short-term debts, the Group could, if necessary, issue new corporate bonds up to US$40 million. This program was already authorized by the regulatory authorities of Argentina and could be allocated to the Group's needs. In addition, the Group has revolving credit facilities up to an amount of approx. $30 million with financial institutions that jointly with the generation of resources from the business operations, allows the Group to meet its current financial obligations.

ACCOUNTING STANDARDS AND BASIS OF PREPARATION

Statement of compliance with IFRS as issued by IASB

These unaudited interim condensed consolidated financial statements for the three-month period ended September 30, 2019 has been prepared in accordance with Accounting Standard IAS 34 Interim Financial Reporting.

These unaudited interim condensed consolidated financial statements do not include all the notes of the type normally included in an annual financial statement. Accordingly, these unaudited interim condensed consolidated financial statements are to be read in conjunction with the Consolidated financial statements as of June 30, 2019.

2.2. Authorization for the issue of the unaudited interim condensed consolidated financial statements

These unaudited interim condensed consolidated financial statements of the Group as of September 30, 2019, June 30, 2019 and for the three-month period ended September 30, 2019 and 2018 have been authorized by the Board of Directors of Bioceres Crop Solution Corp on November 29, 2019.

2.3. Basis of measurement

The unaudited interim condensed consolidated financial statements of the Group have been prepared using:

Going Concern Basis of Accounting, considering the conclusion of the assessment made by the Group's Management about the ability of the Group and its subsidiaries to continue as a going concern, in accordance with the requirements of paragraph 25 of IAS 1, "Presentation of Financial Statements".
Accrual Basis of Accounting (except for cash flows information). Under this basis of accounting, the effects of transactions and other events are recognized as they occur, even when there are no cash flows.

F-12

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

2.4. Functional currency and presentation currency

Functional currency

Items included in the financial statements of each of the Group's entities are measured using the currency of the primary economic market in which the entity operates (i.e., "the functional currency").

IAS 29 "Financial reporting in hyperinflationary economies" requires that the financial statements of an entity whose functional currency is the currency of a hyperinflationary economy with high inflation, whether they are based on the historical cost method or the current cost method, be stated in terms of the measuring unit current at the closing date of the reporting period. For such purpose, the inflation produced from the acquisition date or the revaluation date, as applicable, must be computed in non-monetary items. The standard details a series of factors to be considered for concluding whether an economy is a hyperinflationary economy, including, but not limited to, a cumulative inflation rate over a three-year period that approaches or exceeds 100%. Inflation accumulated in three years, as of June 30, 2018, was over 100%. It was for this reason that, in accordance with IAS 29, the Argentine economy had to be considered as high inflation since July 1, 2018. Consequently, the Group has applied IAS 29 to these financial statements.

In an inflationary period, any entity that maintains an excess of monetary assets over monetary liabilities, will lose purchasing power, and any entity that maintains an excess of monetary liabilities on monetary assets, will gain purchasing power, provided that such items are not subject to an adjustment mechanism.

Briefly, the restatement mechanism of IAS 29 establishes that monetary assets and liabilities will not be restated because they are already expressed in a current unit of measurement at the end of the reporting period. Assets and liabilities subject to adjustments based on specific agreements, will be adjusted according to that agreements. Non-monetary items measured at their current values at the end of the reporting period, such as the net realizable value or others, do not need to be restated. The remaining non-monetary assets and liabilities will be restated for a general price index. The loss or gain for the net monetary position will be included in the net result of the reporting period, revealing this information in a separate line item.

The inflation adjustment on the initial balances was calculated by means of conversion factor derived from the Argentine price indexes published by the National Institute of Statistics.

The index as of September 30, and June 30, 2018 were 165.2383 and 144.8053, respectively.

The index as of September 30, and June 30, 2019 were 253.7102 and 225.5370, respectively.

The comparative figures in these unaudited interim condensed consolidated financial statements presented in a stable currency are not adjusted for subsequent changes in the price level or exchange rates.

Presentation currency

The unaudited interim condensed consolidated financial statements of the Group are presented in US Dollars, which is the presentation currency.

Foreign currency

Transactions entered into by Group entities in a currency other than their functional currency are recorded at the relevant exchange rates as of the date upon which such transactions occur. Foreign currency monetary assets and liabilities are translated at the prevailing exchanges rates as of the final day of each reporting period. Exchange differences arising on the retranslation of unsettled monetary assets and liabilities are recognized immediately in profit or loss, except for foreign currency borrowings qualifying as a hedge of a net investment in a foreign operation for which exchange differences are recognized in other comprehensive income and accumulated in the foreign exchange reserve along with the exchange differences arising on the retranslation of the foreign operation. Upon the disposal of a foreign operation, the cumulative exchange differences recognized in the foreign

F-13

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

exchange reserve relating to such operation up to the date of disposal are transferred to the consolidated statement of profit or loss and other comprehensive income as part of the profit or loss taking place upon such disposal.

2.5. Changes in accounting policies

The accounting policies adopted in the preparation of this unaudited interim condensed consolidated financial statements are consistent with those adopted for the preparation of the Consolidated financial statements as of June 30, 2019.

2.6. Changes in accounting estimates and judgments

Fair value of Bioceres S.A. shares granted to Rizobacter's management.

For equity-settledshare-based payment transactions, the Group measures the goods or services received, and the corresponding increase in equity, directly, at their fair value unless it cannot be estimated reliably. If the Group cannot estimate reliably the fair value of the goods or services received, it measures their value, and the corresponding increase in equity, indirectly, by reference to the fair value of the equity instruments granted. See Note 15.

There were no other significant changes in accounting estimates and judgments with respect to the Consolidated financial statements as of June 30, 2019.

3. NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB

The following new standards became applicable for the current reporting period and the Group had to change its accounting policies as a result of adopting the following standards:

IFRS 16 - Leases

IFRS 16 was issued in January 2016. It results in almost all leases being recognized on the balance sheet, as the distinction between operating and finance leases is removed. Under the new standard, an asset (the right to use the leased item) and a financial liability to pay rentals are recognized. The only exceptions are short- term and low-value leases.

The new standard is effective for financial years commencing on or after January 1, 2019. See Note 16.

IFRIC 23 - Uncertainty over income tax treatments

In October 2017, the IASB issued IFRC 23. When there is uncertainty about income tax treatments, this interpretation addresses: (i) whether uncertain tax treatments should be considered separately or not; (ii) the assumptions made about the analysis of tax treatments by the tax authorities (it should be considered whether the tax authority is likely to accept an uncertain tax treatment assuming that said tax authority will examine such uncertain tax treatment); (iii) how an entity determines fiscal gain (tax loss), tax bases, unused taxes, unused tax credits and tax rates (probability of occurrence analysis); and (iv) how changes in the relevant facts and circumstances are considered.

The new standard is effective for years beginning on January 1, 2019. This standard does not have a material impact in the Group.

Amendments to IFRS 9 - Pre-payment features with negative compensation

The narrow-scope amendments made to IFRS 9 Financial Instruments in October 2017 enable entities to measure certain pre-payable financial assets with negative compensation at amortized cost. These assets, which include some loan and debt securities, would otherwise have to be measured at fair value through profit or loss. To qualify for amortized cost measurement, the negative compensation must be "reasonable compensation for early termination of the contract" and the asset must be held within a "held to collect" business model.

F-14

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

The new standard is effective for years beginning on January 1, 2019 and early adoption was allowed. These amendments do not have a material impact in the Group.

Amendments to IAS 28 - Long-term interests in associates and joint ventures

The amendments clarify the accounting for long-term interests in an associate or joint venture, which in substance form a part of the net investment in the associate or joint venture, but to which equity accounting is not applied. Entities must account for such interests under IFRS 9 Financial Instruments before applying the loss allocation and impairment requirements in IAS 28 Investments in Associates and Joint Ventures.

The new standard is effective for years beginning on January 1, 2019 and early adoption was allowed. These amendments do not have a material impact in the Group.

Annual improvements to IFRS standards 2015-2017 cycle

The following improvements were finalized in December 2017:

IFRS 3 Business Combinations clarified that obtaining control of a business that is a joint operation is a business combination achieved in stages. IFRS 11 Joint Arrangements clarified that the party obtaining joint control of a business that is a joint operation should not remeasure its previously held interest in the joint operation. IAS 12 Disclosure of Interests in Other Entities clarified that the income tax consequences of dividends on financial instruments classified as equity should be recognized according to where the past transactions or events that generated distributable profits were recognized. IAS 23 Borrowing Costs clarified that, if a specific borrowing remains outstanding after the related qualifying asset is ready for its intended use or sale, it becomes part of general borrowings.

The new standard is effective for years beginning on January 1, 2019 and early adoption was allowed. This standard does not have material impact in the Group.

Amendments to IAS 19 - Plan amendment, curtailment or settlement

The amendments to IAS 19 Employee Benefits clarify the accounting for defined benefit plan amendments, curtailments and settlements. They confirm that entities must (i) calculate the current service cost and net interest for the remainder of the reporting period after a plan amendment, curtailment or settlement by using the updated assumptions from the date of the change; (ii) recognize any reduction in a surplus immediately in profit or loss, either as part of past service cost or as a gain or loss on settlement. In other words, a reduction in a surplus must be recognized in profit or loss even if that surplus was not previously recognized because of the impact of the asset ceiling; and (iii) separately recognize any changes in the asset ceiling through other comprehensive income.

The new standard is effective for years beginning on January 1, 2019 and early adoption was allowed. These amendments do not have a material impact in the Group.

Amendments to IAS 1 and IAS 8 - Definition of material

The IASB has made amendments to IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors which use a consistent definition of materiality throughout International Financial Reporting Standards and the Conceptual Framework for Financial Reporting, clarify when information is material and incorporate some of the guidance in IAS 1 about immaterial information. In particular, the amendments clarify (i) that the reference to obscuring information addresses situations in which the effect is similar to omitting or misstating that information, and that an entity assesses materiality in the context of the financial statements as a whole, and (ii) the meaning of "primary users of general-purpose financial statements" to whom those financial statements are directed, by defining them as "existing and potential investors, lenders and other creditors" that must rely on general purpose financial statements for much of the financial information they need.

The new standard is effective for years beginning on January 1, 2019 and early adoption was allowed. These amendments do not have a material impact in the Group.

F-15

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

Amendments to IFRS 3 - Definition of business

The amended definition of a business requires an acquisition to include an input and a substantive process that together significantly contribute to the ability to create outputs. The definition of the term "outputs" is amended to focus on goods and services provided to customers, generating investment income and other income, and it excludes return in the form of lower costs and other economic benefits. The amendments will likely result in more acquisitions being accounted for as asset acquisitions.

The new standard is effective for years beginning on January 1, 2019 and early adoption was allowed. These amendments do not have a material impact in the Group.

Amendments to IFRS 10 and IAS 28 - Sale or contribution of assets between an investor and its associate or joint venture.

The IASB has made limited scope amendments to IFRS 10 Consolidated financial statements and IAS 28 Investments in associates and joint ventures. The amendments clarify the accounting treatment for sales or contribution of assets between an investor and its associates or joint ventures. They confirm that the accounting treatment depends on whether the non-monetary assets sold or contributed to an associate or joint venture constitute a business (as defined in IFRS 3 Business Combinations).

Where the non-monetary assets constitute a business, the investor will recognize the full gain or loss on the sale or contribution of assets. If the assets do not meet the definition of a business, the gain or loss is recognized by the investor only to the extent of the other investor´s is interests in the associate or joint venture. The amendments apply prospectively.

4. SEASONALITY

The Group revenues fluctuate depending on the timing of orders from our distributors and customers and on prevailing seed market prices, which influence the purchase decisions of growers, the end users of seed and integrated products, crop protection products and crop nutrition products. Given the cyclicality of crop planting and harvesting and South America's planting and growing seasons, which vary from year to year, our business is highly seasonal. This results in substantial fluctuations in quarterly sales and profitability. Generally, the Group sales are concentrated in the third and fourth quarters of each calendar year, when demand for seed and integrated products, crop protection products and crop nutrition products increases as growers begin planting their fields. With seed and integrated products business, the Group contract with growers and seed suppliers based upon our anticipated market demand. Generally, in seed and integrated products business we stock the seed during the harvest season and ship from inventory throughout the year, with the objective of selling most of the inventory from the current year's harvest before the next year's, with crop protection and crop nutrition business following a similar cycle to the seed cycle. The impact of seasonality and the resulting fluctuations in quarterly results may be moderated as we achieve our international expansion plans for seed business in geographies with contrasting seasons and climates.

5. INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

5.1. Cash and cash equivalents

	09/30/2019	06/30/2019

Cash and banks	5,496,780		3,450,873
		5,496,780		3,450,873

	F-16

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

5.2. Other financial assets

		09/30/2019		06/30/2019
	Current
	Restricted short-term deposit		4,334,890		4,327,275
	Other investments		515,017		347,718
	Other marketable securities		6,275		8,515
			4,856,182		4,683,508

		09/30/2019		06/30/2019
	Non-current
	Shares of Bioceres S.A.		310,460		374,685
	Other marketable securities		1,274		1,728
			311,734		376,413
5.3. Trade receivables
		09/30/2019		06/30/2019

Trade debtors		50,170,441		48,910,484
	Allowance for impairment of trade debtors		(3,127,333)		(3,360,224)
	Shareholders and other related parties (Note 13)		497,062		467,743
	Allowance for impairment of shareholders and other related parties (Note 13)		(31,036)		(75,596)
	Allowance for return of goods		(591,155)		(800,606)
	Trade debtors - Parent company (Note 13)		439,219		440,268
	Trade debtors - Joint ventures and associates (Note 13)		685,579		2,369
	Discounted and deferred checks		9,605,206		13,651,939
			57,647,983		59,236,377
5.4. Other receivables

		09/30/2019		06/30/2019
	Current
	Taxes		2,033,618		584,641
	Other receivables - Other related parties (Note 13)		2,617		10,971
	Other receivables - Joint ventures and associates (Note 13)		251,061		250,783
	Prepayments to suppliers		413,013		496,001
	Reimbursements over exports		314,645		366,594
	Prepaid expenses and other receivables		228,634		213,597
	Miscellaneous		132,356		59,242
			3,375,944		1,981,829
	F-17

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

						09/30/2019				06/30/2019
	Non-current
	Taxes			668,186			681,168
	Reimbursements over exports			676,626			878,470
	Miscellaneous			2,815			672
						1,347,627			1,560,310
5.5. Inventories

						09/30/2019				06/30/2019

Agrochemicals			52,537			22,137
	Seeds and grains			421,972			207,519
	Microbiological resale products			18,908,110			13,894,018
	Microbiological products produced			8,913,861			8,370,583
	Goods in transit			1,708,517			751,737
	Supplies			5,565,058			4,482,827
	Allowance for obsolescence			(524,554)			(406,818)
	Agricultural product			206,872			270,579
						35,252,373			27,592,582
5.6. Property, plant and equipment

Property, plant and equipment as of September 30, 2019 and June 30, 2019 included the following:
						09/30/2019				06/30/2019

		Gross carrying amount			51,672,596				57,059,972
		Accumulated depreciation			(10,839,230)			(13,225,424)
		Net carrying amount				40,833,366				43,834,548

1. Net carrying amount for each class of assets is as follows:
						Net carrying	Net carrying
		Class	amount	amount
		09/30/2019				06/30/2019
		Office equipment				181,951				213,437
		Vehicles			1,227,356				1,785,701
		Equipment and computer software			39,829				123,472
		Fixtures and fittings			3,670,131				4,737,396
		Machinery and equipment			5,162,835				6,336,691
		Land and buildings			29,751,445				29,969,237
		Buildings in progress			799,819				668,614
		Total				40,833,366				43,834,548

		F-18

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

2. Gross carrying amount as of September 30, 2019 is as follows:

						Gross carrying amount
		As of the								Foreign			As of the
Class		beginning		Additions	Transfers	Disposals	currency	Revaluation	end of
	of year		translation	period
Office equipment		629,119		10,609		-		-		(103,437)		-		536,291
Vehicles		3,604,537		-		(447,132)		(75,781)		(472,735)		-		2,608,889
Equipment and computer
software		955,657		-		(363,173)		-		(164,232)		-		428,252
Fixtures and fittings		6,438,430		1,237		(384,766)		-		(1,099,340)		-		4,955,561
Machinery and equipment		10,233,501		355,096		-		-		(1,976,892)		-		8,611,705
Land and buildings		34,530,114		3,145		-		-		(5,782,697)		4,981,517		33,732,079
Buildings in progress		668,614		249,591		-		-		(118,386)		-		799,819
Total		57,059,972		619,678		(1,195,071	)	(75,781	)	(9,717,719	)	4,981,517		51,672,596

3. Accumulated depreciation as of September 30, 2019 is as follows:

						Depreciation
		Accumulated						Foreign			Accumulated
		as of the		Disposals/	Of the
Class		beginning of			currency	Revaluation	as of the end
	year		Transfers	period		translation	of period
Office equipment		415,682		-		8,231		(69,573)		-		354,340
Vehicles		1,818,836		(238,516)		56,779		(255,566)		-		1,381,533
Equipment and computer software		832,185		(312,192)		4,835		(136,405)		-		388,423
Fixtures and fittings		1,701,034		(202,002)		73,338		(286,940)		-		1,285,430
Machinery and equipment		3,896,810		-		221,154		(669,094)		-		3,448,870
Land and buildings		4,560,877		-		156,069		(725,724)		(10,588)		3,980,634
Total		13,225,424		(752,710	)	520,406		(2,143,302	)	(10,588	)	10,839,230

				F-19

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

4. Gross carrying amount as of September 30, 2018 is as follows:

						Gross carrying amount
				Adjustments
				of opening
		As of the		net book					Foreign			As of the
			amount for
Class		beginning of		application	Additions		Disposals	currency	Revaluation	end of
	period		of IAS 29		translation	period
Office equipment		243,948		194,944		11,713		(6,605)		(162,867)		-	281,133
Vehicles		1,660,294		623,032		20,893		-		(556,330)		-	1,747,889
Equipment and computer
software		419,638		299,670		7,692		-		(238,075)		-	488,925
Fixtures and fittings		3,826,665		1,777,746		-		-		(1,513,426)		-	4,090,985
Machinery and equipment		5,404,029		3,303,509		33,146		(18,643)		(2,333,061)		-	6,388,980
Land and buildings		33,026,981		3,356,144		-		-		(10,199,207)		3,414,075	29,597,993
Buildings in progress		182,839		96,409		40,619		-		(81,663)		-	238,204
Total		44,764,394		9,651,454		114,063		(25,248	)	(15,084,629	)	3,414,075	42,834,109

5. Accumulated depreciation as of September 30, 2018 is as follows:

								Depreciation
				Adjustments
		Accumulated		of opening
			net book					Foreign			Accumulated
		as of the		amount for			Of the
Class		beginning of		application	Disposals		currency	Revaluation	as of the end
	period		of IAS 29	period		translation	of period
Office equipment		49,129		155,774		(3,116)		6,630		(101,875)		-	106,542
Vehicles		560,691		293,553		-		83,682		(243,120)		-	694,806
Equipment and computer
software		207,402		300,560		-		11,391		(175,064)		-	344,289
Fixtures and fittings		318,582		506,331		-		68,107		(275,299)		-	617,721
Machinery and equipment		937,736		1,178,567		(9,580)		125,981		(829,110)		-	1,403,594
Land and buildings		2,513,708		392,419		-		108,493		(1,192,222)		403,112	2,225,510
Total		4,587,248		2,827,204		(12,696	)	404,284		(2,816,690	)	403,112	5,392,462

The depreciation charge is included in Notes 6.3 and 6.4.

Revaluation of property, plant and equipment

At a minimum, the Group updates their assessment of the fair value of its land and buildings at the end of each reporting year (after the revaluation policy was adopted), considering the most recent independent valuations and market data. As of September 30, 2019, the Group reviewed the valuations in order to determine the variations between the fair values and their book value taking into consideration the valuations made in June 2019. Valuations used to determine FV are expressed in US dollars which is the currency mainly used for this matter. Accordingly, since Rizobacter's functional currency is Argentine peso the Group accounted a revaluation increase in the three-month period ended September 30, 2019 that was compensated with foreign currency translation. Management determined the property, plant and equipment's value within a range of reasonable fair value estimates.

F-20

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

All resulting fair value estimates for land and buildings are classified as level 3 and are consistent with the methodology disclosed in the annual financial statements.

5.7.	Intangible assets
Intangible assets as of September 30, 2019 and June 30, 2019 included the following:
						09/30/2019		06/30/2019

	Gross carrying amount		39,222,358			45,848,737
		Accumulated amortization		(5,660,526)			(6,232,311)
		Net carrying amount		33,561,832			39,616,426
1.	Net carrying amount of each class of intangible assets is as follows:

						Net carrying	Net carrying
			Class		amount		amount
			09/30/2019				06/30/2019
			Seed and integrated products
			Soybean HB4			6,367,616			6,120,336
			Ecoseed integrated products			2,215,150			2,627,946
			Crop nutrition
			Microbiological products			1,607,433			2,208,117
			Other intangible assets
			Trademarks and patents			6,550,050			8,063,648
			Software			747,645			994,723
			Customer loyalty			16,073,938			19,601,656
			Total			33,561,832			39,616,426

2. Gross carrying amount as of September 30, 2019 is as follows:

					Gross carrying amount
			As of the			Foreign	As of the
Class		beginning of	Additions	currency	end of
	year	translation	period
	Seed and integrated products
	Soybean HB4		6,120,336		247,280		-		6,367,616
	Ecoseed integrated products		2,627,946		36,783		(449,579)		2,215,150
	Crop nutrition
	Microbiological products		3,267,200		-		(690,248)		2,576,952
	Other intangible assets
	Trademarks and patents		9,810,822		-		(1,678,399)		8,132,423
	Software		2,149,340		14,247		(364,494)		1,799,093
	Customer loyalty		21,873,093		-		(3,741,969)		18,131,124
	Total		45,848,737		298,310		(6,924,689	)	39,222,358

			F-21

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

3. Accumulated amortization as of September 30, 2019 is as follows:

				Amortization
		Accumulated				Foreign	Accumulated
		as of
Class		beginning of	Of the period	currency	as of the end
	year	translation	of period
Crop nutrition
Microbiological products		1,059,083		110,246			(199,810)		969,519
Other intangible assets
Trademarks and patents		1,747,174		134,099			(298,900)		1,582,373
Software		1,154,617		93,966			(197,135)		1,051,448
Customer loyalty		2,271,437		174,338			(388,589)		2,057,186
Total		6,232,311		512,649			(1,084,434	)	5,660,526

4. Gross carrying amount as of September 30, 2018 is as follows:

						Gross carrying amount
				Adjustments
				of opening
		As of the	net book				Foreign	As of the
		amount for
Class		beginning of	application		Additions	currency	end of
	period	of IAS 29		translation	period
Seed and integrated products
Soybean HB4		4,927,853		-			230,852		-		5,158,705
Crop nutrition
Microbiological products		2,505,864		192,658			52,900		(668,350)		2,083,072
Other intangible assets
Trademarks and patents		6,278,706		3,005,387			-		(1,884,375)		7,399,718
Software		1,444,603		1,484,407			-		(832,444)		2,096,566
Customer loyalty		13,998,289		6,700,470			-		(4,201,187)		16,497,572
Total		29,155,315		11,382,922			283,752		(7,586,356	)	33,235,633

		F-22

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

5. Accumulated amortization as of September 30, 2018 is as follows:

						Amortization
				Adjustments
		Accumulated	of opening
		net book			Foreign	Accumulated
		as of	amount for
Class		beginning of	application	Of the period		currency	as of the end
	period	of IAS 29		translation	of period
Crop nutrition
Microbiological products		383,380		245,725		64,518		(160,958)		532,665
Other intangible assets
Trademarks and patents		704,024		336,989		122,018		(211,292)		951,739
Software		495,293		278,679		72,705		(206,370)		640,307
Customer loyalty		915,273		438,107		158,630		(274,691)		1,237,319
Total		2,497,970		1,299,500		417,871		(853,311	)	3,362,030

The amortization charge is included in Notes 6.3 and 6.4.

5.8. Goodwill

The variations in goodwill occurred during the period corresponds to the result of inflation adjustment and conversion to presentation currency. There have not been goodwill impairment indicators.

Carrying amount of goodwill as of September 30, 2019 and June 30, 2019 is as follows:

	09/30/2019		06/30/2019

Rizobacter		19,355,824		23,484,761
Semya		5,238,758		6,319,954
		24,594,582		29,804,715

5.9. Right-of-useleased assets

	09/30/2019		06/30/2019

Right-of-use leased asset		951,342		-
		951,342		-

	F-23

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

5.10. Trade and other payables

		09/30/2019		06/30/2019
	Current
	Trade creditors		40,107,786		30,489,072
	Shareholders and other related parties (Note 13)		2,259,471		1,796,932
	Trade creditors - Parent company (Note 13)		57,427		1,568,036
	Trade creditors - Joint ventures and associates (Note 13)		10,297,315		4,805,149
	Taxes		1,267,554		1,475,410
	Consideration payment Semya acquisition (Note 13)		122,950		122,950
	Miscellaneous		537,669		320,945
				54,650,172		40,578,494

		09/30/2019		06/30/2019
	Non-current
	Consideration payment Semya acquisition (Note 13)		452,654		452,654
				452,654		452,654
5.11. Borrowings

		09/30/2019		06/30/2019
	Current
	Bank overdrafts		2,334,394		-
	Bank borrowings		43,760,825		46,467,308
	Corporate bonds		8,851,185		8,416,768
	Discount checks		3,701,727		5,807,303
	Net loans payables-Parents companies and related parties to Parents (Note 13)		6,200,999		5,399,883
	Finance lease			-		385,947
			64,849,130		66,477,209
	Non-current
	Bank borrowings		12,538,549		16,239,743
	Corporate bonds		8,013,915		8,018,884
	Net loans payables-Parents companies and related parties to Parents (Note 13)		12,000,000		12,358,024
	Finance lease			-		462,870
			32,552,464		37,079,521

The carrying value of some borrowings as of September 30, 2019 measured at amortized cost differ from their fair value. The following fair values measured are based on discounted cash flows (Level 3) due to the use of unobservable inputs, including own credit risk.

F-24

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

		09/30/2019
			Amortized cost	Fair value
	Current
	Bank borrowings		43,760,825		43,598,534
	Discount checks		3,701,727		3,117,415
	Corporate Bonds		8,851,185		7,831,149

Non-current
	Bank borrowings		12,538,549		11,316,051
	Corporate Bonds		8,013,915		7,229,229

The Group has met the capital and interest installments whose maturity was effective in the three-month period ended September 30, 2019. Covenant compliance is required to be measured annually.

On October 7, 2019, the Group made the payment of the first installment of the corporate bonds.

Net loans payables-Parents companies and related parties to Parents

Financial assets (other receivables from the controlling entities ("Parents") and related parties to Parents) and liabilities (loans payable to Parents companies) are offset and the net amount is reported in the Statement of Financial Position where the Company currently has a legally enforceable right to offset the recognized amounts, and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously.

The following table presents the recognized financial instruments that are offset:

Parents companies and related parties to Parents

Current other receivables

Total current assets

Current borrowings

Total current liabilities

Non-current borrowings

Total non-current liabilities

F-25

		Gross amounts set	Net amounts
		presented in the
Gross amounts	off in the Statement	Statement of
of Financial Position	Financial Position
16,456,681		(16,456,681)		-
16,456,681		(16,456,681)		-
(22,657,680)		16,456,681		(6,200,999)
(22,657,680)		16,456,681		(6,200,999)
(12,000,000)		-		(12,000,000)
(12,000,000	)	-		(12,000,000	)

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

5.12. Employee benefits and social security

	09/30/2019		06/30/2019
Current
Salaries and social security		983,163		1,563,581
Staff incentives and vacations		2,373,080		1,481,384
Key management personnel (Note 13)		2,202,554		2,312,253
		5,558,797		5,357,218


Non-current
Key management personnel (Note 13)		133,561		-
		133,561		-

5.13. Deferred revenue and advances from customers

	09/30/2019		06/30/2019

Advances from customers		7,123,328		1,074,463
		7,123,328		1,074,463

5.14. Financed payment- Acquisition of business

	09/30/2019		06/30/2019

Financed payment to sellers		2,925,593		2,826,611
		2,925,593		2,826,611

In October 2019, the remaining installment was paid, thus there is not outstanding debt from financed payment to sellers of Rizobacter.

5.15. Lease liabilities

	09/30/2019		06/30/2019
Current
Lease liability		729,356		-
		729,356		-
Non-current

Lease liability		536,854		-
		536,854		-

	F-26

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

5.16. Provisions

		09/30/2019		06/30/2019

	Provisions for contingencies		307,394		439,740
			307,394		439,740
There are not expected reimbursements related to the provisions.
5.17. Private warrants
		09/30/2019		06/30/2019

	Private warrants		4,592,031		2,861,511
			4,592,031		2,861,511

As of June 30, 2019, the fair value of the private warrants using a share price of $5.30 and risk-free rate of 1.7631%, decreased to $2.8 million and the Group recognized a finance gain of $0.6 million.

As of September 30, 2019, the fair value of the private warrants using a share price of $6.45 and risk-free rate of 1.55%, increased to $4.6 million and the Group recognized a finance loss of $1.7 million.

6. INFORMATION ABOUT COMPONENTS OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

6.1. Revenues

	09/30/2019		09/30/2018

Sale of goods and services		35,315,885		29,280,109
Royalties		913,935		325,636
		36,229,820		29,605,745

Transactions of sales of goods and services with joint ventures, shareholders and other related parties are reported in Note 13.

F-27

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

6.2. Cost of sales

Item	09/30/2019			09/30/2018
	Inventories as of the beginning of the period		27,592,582		19,366,001
	Adjustment of opening net book amount for the application of IAS 29		-		4,273,416
	Purchases of the period		29,556,840		20,950,020
	Production costs		3,205,416		2,094,206
	Foreign currency translation		(4,757,391)		(7,094,698)
	Subtotal		55,597,447		39,588,945
	Inventories as of the end of the period		(35,252,373)		(25,089,935)
	Cost of sales		20,345,074		14,499,010
6.3. R&D classified by nature
			Research and	Research and
			development	development
Item		expenses	expenses
09/30/2019			09/30/2018
	Amortization intangible assets		244,345		212,895
	Import and export expenses		2,028		2,230
	Depreciation property, plant and equipment		41,396		40,326
	Employee benefits and social securities		320,419		387,965
	Taxes		200		1,139
	Maintenance		6,337		6,076
	Energy and fuel		19,260		15,375
	Supplies and materials		154,792		341,186
	Mobility and travel		18,112		9,806
	Stock options-based incentive		-		3,804
	Professional fees and outsourced services		5,595		16,456
	Professional fees related parties		381,453		-
	Office supplies		3,451		7,163
	Insurance		883		1,583
	Depreciation of leased assets		2,909		-
	Miscellaneous		2,559		2,488
	Total		1,203,739		1,048,492

		09/30/2019			09/30/2018

R&D Capitalized (Note 5.7) R&D profit and loss Total

% of total revenue

284,063 283,752

1,203,7391,048,492

1,487,802 1,332,244

1.84%4.50%

F-28

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

6.4. Expenses classified by nature and function

					Selling,
			Production		general and	Total
Item			administrative
		costs	expenses	09/30/2019
	Amortization intangible assets		-		268,304		268,304
	Analysis and storage		4,998		404		5,402
	Commissions and royalties		484,687		141,735		626,422
	Bank expenses and commissions		-		4,623		4,623
	Import and export expenses		47,235		290,014		337,249
	Depreciation property, plant and equipment		296,024		182,986		479,010
	Depreciation of leased assets		82,425		37,732		120,157
	Impairment of receivables		-		247,027		247,027
	Freight and haulage		160,505		713,048		873,553
	Employee benefits and social securities		1,267,948		3,128,384		4,396,332
	Maintenance		83,000		139,664		222,664
	Energy and fuel		113,685		20,397		134,082
	Supplies and materials		90,416		79,230		169,646
	Mobility and travel		8,652		433,134		441,786
	Publicity and advertising		-		336,481		336,481
	Share-based incentives		66,475		731,230		797,705
	Professional fees and outsourced services		229,187		490,761		719,948
	Professional fees related parties		-		22,022		22,022
	Office supplies		16,255		83,599		99,854
	Insurance		24,027		177,877		201,904
	Information Technology expense		-		188,496		188,496
	Obsolescence		212,499		-		212,499
	Taxes		11,570		914,381		925,951
	Miscellaneous		5,828		53,382		59,210
	Total		3,205,416		8,684,911		11,890,327

		F-29

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

					Selling,
			Production		general and	Total
Item		administrative
costs		expenses	09/30/2018
	Amortization intangible assets		-		204,976		204,976
	Analysis and storage		125,659		40,439		166,098
	Commissions and royalties		298,478		50,462		348,940
	Bank expenses and commissions		-		6,444		6,444
	Import and export expenses		9,566		245,859		255,425
	Depreciation property, plant and equipment		245,762		118,196		363,958
	Impairment of receivables		-		(9,067)		(9,067)
	Freight and haulage		25,448		334,319		359,767
	Employee benefits and social securities		890,475		2,741,959		3,632,434
	Maintenance		78,896		60,533		139,429
	Energy and fuel		74,815		117,615		192,430
	Supplies and materials		56,927		49,352		106,279
	Mobility and travel		7,570		281,930		289,500
	Publicity and advertising		-		296,226		296,226
	Contingencies		-		(5,047)		(5,047)
	Professional fees and outsourced services		-		333,472		333,472
	Professional fees related parties		-		122,764		122,764
	Office supplies		1,672		62,023		63,695
	Insurance		14,571		95,953		110,524
	Information Technology expense		-		108,476		108,476
	Obsolescence		213,534		-		213,534
	Taxes		4,595		732,009		736,604
	Miscellaneous		46,238		91,592		137,830
	Total		2,094,206		6,080,485		8,174,691
6.5. Finance results
				09/30/2019		09/30/2018
	Finance income
	Interest generated by assets			611,709		69,439
					611,709		69,439


Finance costs
	Interest generated by liabilities with the parent			(775,360)		(7,054)
	Interest generated by liabilities			(4,906,728)		(4,105,171)
	Financial commissions			(251,071)		(296,405)
	Other financial loss			(5,584)		(693,038)
					(5,938,743)		(5,101,668)
	Other finance results
	Exchange differences generated by assets			22,298,100		17,006,391
	Exchange differences generated by liabilities			(33,810,938)		(30,067,855)
	Changes in fair value of financial assets or liabilities and other financial results			(1,690,845)		71,276
	Net gain of inflation effect on monetary items			2,133,670		4,286,763
					(11,070,013)		(8,703,425)

Total net finance results			(16,397,047	)	(13,735,654	)
	F-30

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

7. LOSS PER SHARE

The numerators and denominators used in the calculation of basic EPS and diluted EPS are presented below:

	09/30/2019		09/30/2018
Numerator
Loss for the period (basic EPS)		(7,050,377)		(2,618,445)
Loss for the period (diluted EPS)		(7,050,377)		(2,618,445)
Denominator
Weighted average number of shares (basic EPS)		36,120,517		36,120,517
Weighted average number of shares (diluted EPS)		36,120,517		36,120,517

Basic and diluted loss attributable to ordinary equity holders of the parent		(0.20)		(0.07)

The 27,116,174 shares issued to Bioceres LLC in exchange of its Bioceres Inc Crop Business and its equity interest in Bioceres Semillas, together with the 119,443 shared issued to exercise the Bioceres Semillas' tag along and the 862,500 shares received by Bioceres LLC from the original founders of Union, were considered retrospectively in the EPS calculations. The denominators used in the EPS calculation assume those events have occurred at the beginning of the earliest period presented.

Warrants outstanding were not included in the EPS calculations for the three-month period ended September 30, 2019 and 2018 because they were anti-dilutive securities in those periods.

There are neither ordinary shares transactions nor potential ordinary shares transactions that have occurred after September 30, 2019 that would have changed significantly the number of ordinary shares or potential ordinary shares outstanding at the end of the reporting period.

INFORMATION ABOUT UNAUDITED INTERIM CONDENSED CONSOLIDATED COMPONENTS OF EQUITY

Parent company investment

The Group has recognized the contribution of assets and (liabilities) made by the shareholders into the Company, until the merger was consummated, as share premium decrease as follows:

	09/30/2019	09/30/2018

Intangible contributed		-	230,853
Incorporation of financial debt(*)		-	(8,144,018)
		-	(7,913,165	)

(*) Financial debt taken by the Group in connect with Rizobacter acquisition

F-31

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

8.2. Share capital

The 27,116,174 shares issued to Bioceres LLC in exchange of its Bioceres Inc Crop Business and its equity interest in Bioceres Semillas, together with the 119,443 shares issued to exercise the Bioceres Semillas' tag-along and the 862,500 shares received by Bioceres LLC from the original founders of Union, were considered retrospectively in issued capital based on the assumption of those events have occurred at the beginning of the earliest period presented.

8.3. Shares summary

As of the date of this financial statement, we had (i) 100,000,000 ordinary shares ($0.0001 par value) authorized, (ii) 36,120,517 ordinary shares issued and outstanding, (iii) 1,000,000 preference shares ($0.0001 par value) authorized, (iv) no preference shares issued and outstanding, (v) 12,700,000 private placement warrants outstanding (5,200,000 of which were issued in connection with Union's IPO and 7,500,000 of which were issued in connection with the merger) classified as liability (Note 5.17) and (vi) 11,500,000 public warrants outstanding. Public warrants were classified as equity and its consideration was included in the "Share Premium" column.

Holders of the ordinary shares are entitled to one vote for each ordinary share.

8.4. Non-controllinginterests

There were no dividends paid to non-controlling interest in the period ended September 30, 2019 and 2018.

9. CASH FLOW INFORMATION

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

				09/30/2019	09/30/2018
	Investment activities
	Investment in kind in other related parties (Note 13)			280,742		-
	Right-of-use leased asset			175,563		-
	Non-monetary contributions in joint ventures (Note 10)				-	122,160
				456,305	122,160
				09/30/2019	09/30/2018
	Financing activities
	Parent company investment				-	(7,913,165)
					-	(7,913,165	)
10. JOINT VENTURES AND ASSOCIATES
		09/30/2019	06/30/2019
	Liabilities
	Trigall Genetics S.A.		2,247,634		1,970,903
			2,247,634		1,970,903

		F-32

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

	09/30/2019		06/30/2019
Assets
Synertech Industrias S.A.		21,853,532		25,297,376
Indrasa Biotecnología S.A.		28,325		23,652
		21,881,857		25,321,028

Changes in joint ventures and associates' investments:

							09/30/2019		09/30/2018

	As of the beginning of the period						23,350,125			17,059,757
	Adjustment of opening net book amount for the application of IAS 29					-			8,206,634
	Monetary contributions								-			116,230
	Non-monetary contributions								-			122,160
	Loss of control of Indrasa Biotecnología S.A.								-					10,591
	Revaluation of property, plant and equipment						561,721			562,268
	Foreign currency translation						(4,335,170)			(5,734,527)
	Share of profit or loss						57,547					80,156
	As of the end of the period						19,634,223			20,423,269
Share of profit or loss of joint ventures and associates:

							09/30/2019		09/30/2018

	Trigall Genetics S.A.						(276,731)					(74,079)
	Semya S.A.								-					(27,083)
	Synertech Industrias S.A.						325,509			174,251
	Indrasa Biotecnología S.A.						8,769					7,067
							57,547					80,156
11. SEGMENT INFORMATION

The following tables present information with respect to the Group´s reporting segments:
			Seed and		Crop				Crop
Period ended September 30, 2019		integrated						Consolidated
	products	protection			nutrition

Revenues
Sale of goods and services		4,593,675		17,953,168			12,769,042			35,315,885
Royalties		913,935				-				-			913,935
Others
Government grants		21,838				-				-			21,838
Total revenues		5,529,448		17,953,168			12,769,042			36,251,658

Cost of sales		(2,624,920)		(10,205,476)			(7,514,678)			(20,345,074)
Gross margin per segment		2,904,528		7,747,692			5,254,364			15,906,584
%			53%			43%			41%		44%
			F-33

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

		Seed and	Crop	Crop
Period ended September 30, 2018		integrated	Combined
	products	protection	nutrition

Revenues
Sale of goods and services		6,205,533		14,673,792		8,400,784	29,280,109
Royalties		325,636					325,636
Others
Government grants		6,479					6,479
Total revenues		6,537,648		14,673,792		8,400,784	29,612,224

Cost of sales		(2,190,036)		(7,349,496)		(4,959,478)	(14,499,010)
Gross margin per segment		4,347,612		7,324,296		3,441,306	15,113,214
%		67%	50%	41%	51%

12. FINANCIAL INSTRUMENTS - RISK MANAGEMENT

The following tables show additional information required under IFRS 7 on the financial assets and liabilities recorded as of September 30, 2019 and June 30, 2019.

			Amortized cost			Mandatorily measured at fair
Financial asset				value through profit or loss
	09/30/2019			06/30/2019		09/30/2019		06/30/2019
Cash and cash equivalents		5,496,780			3,450,873		-		-
Other financial assets		4,646,624			4,703,688		521,292		356,233
Trade receivables		57,647,983			59,236,377		-		-
Other receivables(*)		1,380,120			1,566,732		-		-
Total		69,171,507			68,957,670		521,292		356,233


(*) Advances expenses and tax balances are not included.
			Amortized cost			Mandatorily measured at fair
Financial liability				value through profit or loss
	09/30/2019			06/30/2019		09/30/2019		06/30/2019
Trade Payables and other payables		55,102,826			41,031,148		-		-
Borrowings		97,401,594			103,556,730		-		-
Employee benefits and social security		5,692,358			5,357,218		-		-
Financed payment - Acquisition of business		2,925,593			2,826,611		-		-
Warrants		-			-		4,592,031		2,861,511
Total		161,122,371			152,771,707		4,592,031		2,861,511

			F-34

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

Financial instruments measured at fair value

Measurement at fair value at 09/30/2019Level 1Level 2Level 3

Financial assets at fair value
Other financial assets	521,292	-		-

Financial liabilities valued at fair value
Private warrants	-	-		4,592,031
Measurement at fair value at 06/30/2019	Level 1	Level 2	Level 3

Financial assets at fair value
Other financial assets	356,233	-		-

Financial liabilities valued at fair value
Private warrants	-	-		2,861,511

Estimation of fair value

The fair value of marketable securities is calculated using the market approach using quoted prices in active markets for identical assets. The quoted marked price used for financial assets held by the Group is the current bid price. These instruments are included in level 1.

The Group's financial liabilities, which were not traded in an active market were determined using valuation techniques that maximize the use of available market information, and thus rely as little as possible on specific estimates of the entity specific estimates. If all significant inputs required to fair value an instrument are observable, the instruments are included in level 2.

If one or more of the significant inputs is not based on observable market data, the instruments are included in level 3.

The model and inputs used to value the Private warrants at its fair value is mentioned in Note 5.17. The sensitivity analysis was based on a 5% change in the volatility of instrument. These change in isolation would have increased / decreased the amount of the financial liability by $2.6 million and $0.9 million if the volatility was 37% or 27%, respectively.

The Group's policy is to recognize transfers between different categories of the fair value hierarchy at the time they occur or when there are changes in the circumstances that cause the transfer.

There were no transfers between levels of the fair value hierarchy. There were no changes in economic or business circumstances affecting fair value.

Financial instruments not measured at fair value

The financial instruments not measured at fair value include cash and cash equivalents, trade accounts receivable, other accounts receivable, certain other financial assets, trade payables and other payables, borrowings, employee benefits and social security and financed payments.

The carrying value of financial instruments not measured at fair value does not differ significantly from their fair value, except for borrowings (Note 5.11).

F-35

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

13. SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS

During the period ended September 30, 2019 and 2018 the transactions between the Group and related parties, and the related balances owed by and to them, are as follows:

		Amount of the transactions of the
Party	Transaction type	period ended
	09/30/2019		09/30/2018
Joint ventures and associates	Sales and services	1,756,979		33,304
Joint ventures and associates	Purchases of goods and services	(6,153,969)		(4,075,892)
Joint ventures and associates	Equity contributions	-		238,390
Joint ventures and associates	Net loans granted / (cancelled)	95,882		-
Key management personnel	Salaries, social security benefits and other benefits	(1,270,043)		(595,921)
Key management personnel	Interest gain	11,084		-
Shareholders and other related parties	Sales of goods and services	144,210		166,551
Shareholders and other related parties	Purchases of goods and services	(153,693)		(172,285)
Shareholders and other related parties	In-kind contributions	280,742		-
Parent company	Interest gain/(lost)	316,928		(7,054)
Parent company	Purchases of goods and services	(88)		(22,140)
Total		(4,971,968	)	(4,435,047	)

		Amounts receivable from related
Party	Transaction type	parties
	09/30/2019		06/30/2019
Parent company	Trade debtors	439,219		440,268
Shareholders and other related parties	Trade receivables	497,062		467,743
Shareholders and other related parties	Allowance for impairment	(31,036)		(75,596)
Other receivables - Other related parties	Other receivables	2,617		10,971
Joint ventures and associates	Trade debtors	685,579		2,369
Joint ventures and associates	Other receivables	251,061		250,783
Total		1,844,502		1,096,538
	F-36

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

		Amounts payable to related
Party	Transaction type	parties
	09/30/2019		06/30/2019
Parent company	Trade creditors	(57,427)		(1,568,036)
Parents companies and related parties to Parents	Net loans payables	(18,200,999)		(17,757,907)
Parent company	Consideration payment Semya acquisition	(575,604)		(575,604)
Key management personnel	Salaries, social security benefits and other benefits	(1,147,121)		(2,312,253)
Shareholders and other related parties	Trade and other payables	(2,259,471)		(1,796,932)
Joint ventures and associates	Trade and other payables	(10,297,315)		(4,805,149)
Total		(32,537,937	)	(28,815,881	)

14. KEY MANAGEMENT PERSONNEL COMPENSATION

The compensation of directors and other members of key management personnel, including social contributions and other benefits, was as follows for the period ended September 30, 2019 and 2018.

	09/30/2019		09/30/2018

Salaries, social security and other benefits		1,270,043		595,921
Total		1,270,043		595,921

15. SHARE-BASEDPAYMENTS

On August 7, 2019, pursuant to the listing of Bioceres Crop Solutions Corp. on the NYSE American, the Board of Directors of Bioceres S.A., approved the cancellation of the stock grant incentive plan of Bioceres S.A. for Rizobacter Senior Management. At the same date, the Board of Directors of Bioceres S.A. approved the issuance of 36,000 ordinary shares to each of the members of the Rizobacter Senior Management team. An expense was recorded for the fair value of shares received.

The shares issued by Bioceres S.A. were valued at measurement date at $5.53 per share as described in Note 2.6.

16. LEASES

As mentioned in Note 3, the Group began applying IFRS 16 and recognized the cumulative initial effect as an adjustment to the opening equity at the date of initial application. The comparative information was not restated.

The Group recognized a right-of-use asset and a lease liability.

The right-of-use asset was initially measured at the amount of the lease liability plus initial direct costs incurred adjusted from pre-payments made related to the lease. The right-of-use asset was measured at cost less accumulated depreciation and accumulated impairment

F-37

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

The lease liability was initially measured at the present value of the lease payments payable over the lease term, discounted at the rate implicit in the lease if that can be readily determined. If that rate could not be readily determined, the Group use its incremental borrowing rate. The lease liability is subsequently remeasured to reflect changes. This remeasurements are treated as adjustments to the right-of-use asset.

In applying IFRS 16 for the first time, the Group has used the following practical expedients permitted by the standard: (i) the use of a single discount rate to a portfolio of leases with reasonably similar characteristics, (ii) reliance on previous assessments on whether leases are onerous, (iii) the accounting for operating leases with a remaining lease term of less than 12 months as at 1 July 2019 as short-term leases, (iv) the exclusion of initial direct costs for the measurement of the right-of-use asset at the date of initial application, and (v) the use of hindsight in determining the lease term where the contract contains options to extend or terminate the lease.

The information about the right of use and liabilities related with lease assets, are as follows:

Right-of-use leased asset	09/30/2019
Cost
Book value at the beginning of the period		-
Additions for initial application of IFRS 16		1,767,149
Book value at the end of the period		1,767,149

Depreciation
Accumulated depreciation at the beginning of the period		692,741
Depreciation of the period		123,066
Accumulated depreciation at the end of the period		815,807
Total		951,342
Lease liability	09/30/2019
Book value at the beginning of the period		-
Additions for initial application of IFRS 16		1,767,149
Interest expenses, exchange differences and inflation effects		(377,446)
Payments of the period		(123,493)
Total		1,266,210
Lease Liabilities	09/30/2019
Non-current		536,854
Current		729,356
Total		1,266,210

17. CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS

In order to guarantee the obligations assumed on the Syndicated loan (incorporated in Bank borrowings in Note 5.11), Rizobacter signed and granted a pledge of a fixed term certificate constituted on September 11, 2017, and extended on September 9, 2019 for $4.3 million disclosed as "Restricted short-term deposit" in "Other financials assets" (Note 5.2).

As of September 30, 2019, Rizobacter had $2.7 million of debt secured by checks from customers.

F-38

BIOCERES CROP SOLUTIONS CORP.

NOTES TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in US Dollars, except otherwise indicated)

There were no other significant changes to the contingencies, commitments and restrictions on the distribution of profits from the disclosed made in the Consolidated financial statement as of June 30, 2019.

18. EVENTS OCCURRING AFTER THE REPORTING PERIOD

Subsequent to September 30, 2019, there have been no other situations or circumstances that may require significant adjustments or further disclosure in these Unaudited interim condensed consolidated financial statements that were not mentioned above.

F-39

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Bioceres Crop Solutions Corp. published this content on 02 December 2019 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 02 December 2019 23:19:00 UTC

Delayed Nyse Other stock markets			5-day change	1st Jan Change
- ^USD	-.--%		-.--%	-.--%

Feb. 09	Roth MKM Adjusts Price Target on Bioceres Crop Solutions to $21 From $20, Maintains Buy Rating	MT
Feb. 09	Oppenheimer Adjusts Bioceres Crop Solutions Price Target to $17 From $15, Maintains Outperform Rating	MT

Roth MKM Adjusts Price Target on Bioceres Crop Solutions to $21 From $20, Maintains Buy Rating	Feb. 09	MT
Oppenheimer Adjusts Bioceres Crop Solutions Price Target to $17 From $15, Maintains Outperform Rating	Feb. 09	MT
Roth MKM Adjusts Price Target on Bioceres Crop Solutions to $20 From $31, Maintains Buy Rating	Nov. 01	MT
Lake Street Adjusts Price Target on Bioceres Crop to $25 From $30, Maintains Buy Rating	23-09-12	MT
Bioceres Crop Solutions Slumped in Late-Hours Activity Monday After Swinging to Fiscal Q4 GAAP Loss as Revenue Stagnates	23-09-12	MT
Earnings Flash (BIOX) BIOCERES CROP SOLUTIONS Posts Q4 Revenue $104.7M, vs. Street Est of $102.4M	23-09-11	MT
Corteva, Bioceres Sign Agreement to Launch Biological Insecticide in Europe	23-07-18	MT
Oppenheimer Initiates Coverage on Bioceres Crop Solutions With Outperform Rating, $15 Price Target	23-04-06	MT
Bioceres Crop Solutions Gets Brazil Regulatory Approval For Drought Tolerant Wheat HB4	23-03-03	MT
Bioceres Crop Solutions Swings to Fiscal Q2 Loss While Revenue Rises	23-02-09	MT
Sector Update: Consumer Stocks Late Rebound Stalls Shy of Positive Ground	23-01-03	MT
Sector Update: Consumer	23-01-03	MT
S&W Seed, Bioceres' Trigall Genetics Enter Wheat Breeding Collaboration in Australia	23-01-03	MT
Bioceres-Backed Moolec, LightJump Acquisition Get Shareholder Approval for Pending Merger	22-12-28	MT
Bioceres Crop Solutions Fiscal Q1 Profit, Revenue Rise	22-11-10	MT
Canaccord Genuity Starts Bioceres Crop Solutions at Buy With $22.50 Price Target	22-09-30	MT
Bioceres Crop Solutions Enters Commercial, R&D Collaboration With Syngenta's Seedcare Business	22-09-16	MT
Bioceres Crop Solutions Swings to Fiscal Q4, Revenue Rises	22-09-08	MT
Earnings Flash (BIOX) BIOCERES CROP SOLUTIONS Reports Q4 Revenue $104.1M, vs. Street Est of $94.9M	22-09-08	MT
Bioceres Crop Solutions Completes Marrone Bio Innovations Deal	22-07-12	MT
Marrone Bio Innovations Shareholders Approve Merger Agreement With Bioceres Crop Solutions	22-07-11	MT
Bioceres Crop Solutions Says FDA Concludes Evaluation of HB4 Wheat; Shares Rise	22-06-27	MT
Moolec Science to Go Public via SPAC Merger With LightJump Acquisition	22-06-15	MT
Bioceres Crop Solutions Says China Approves HB4 Soy	22-04-29	MT
Bioceres Crop Solutions to Merge With Marrone Bio Innovations in $236 Million All-Stock Deal	22-03-17	MT

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