← Bioceres Crop Solutions Corp.

Annual Trend FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Cash flows from operating activities:
Net Income — — — — — ($7.2m) $18.8m $4.3m ($55.4m)
Net Income From Continuing Operations — — — — — ($3.9m) $20.2m $7.3m ($58.8m)
Depreciation of property, plant and equipment — $2.2m $2.5m $2.0m $3.0m $3.8m $4.8m $5.8m $6.0m
Amortization of intangible assets — $2.1m $2.4m $2.1m $2.4m $4.2m $11.0m $12.1m $11.2m
Depreciation of leased assets — — — $567k $827k $1.3m $3.6m $3.4m $5.0m
Amortization Cash Flow — — — — — $4.2m $11.0m $12.1m $11.2m
Amortization Of Intangibles — — — — — $4.2m $11.0m $12.1m $11.2m
Depreciation — — — — — $5.0m $8.4m $9.2m $11.0m
Depreciation Amortization Depletion — — — — — $9.2m $19.4m $21.3m $22.2m
Deferred Income Tax — — — — — $18.0m ($1.1m) $3.8m $1.3m
Deferred Tax — — — — — $18.0m ($1.1m) $3.8m $1.3m
Adjustments For Share-Based Payments — — — $3.4m $1.7m $1.4m $3.4m $14.1m $4.4m
Share-based incentive and stock options — $30k ($103k) $3.4m $1.7m $1.4m $3.4m $14.1m $4.4m
Allowance for impairment of trade debtors — $1.3m $687k $1.5m $561k $1.6m $1.3m $753k $7.1m
Adjustments For Income Tax Expense — — $7.0m $2.2m $14.4m $18.0m ($1.1m) $3.8m $1.3m
Gain on sale of equipment and intangible assets — $5k $92k $297k $733k ($1.9m) ($75k) ($125k) ($7.8m)
Earnings (Loss)es From Equity Investments — — — — — ($1.1m) ($1.1m) ($4.0m) $1.1m
Additional Financial Items
Adjustments For Decrease Increase In Trade Account Receivable — — $41.5m ($23.0m) $2.0m ($25.0m) ($56.9m) ($46.7m) $25.5m
Adjustments For Finance Costs — — $41.5m $32.7m $27.9m $25.8m $35.1m $34.8m $55.3m
Goodwill — — $29.8m $25.5m $28.8m $36.1m $112.2m $112.3m $112.2m
Payments Of Lease Liabilities Classified As Financing Activities — — — $565k $729k $1.0m $3.9m $4.9m $5.5m
Payments To Acquire Or Redeem Entitys Shares — — — $31k $3.5m — $3.0m $734k $927k
Proceeds From Borrowings Classified As Financing Activities — — $88.7m $135.3m $143.5m $140.4m $79.8m $135.8m $266.4m
Proceeds From Disposal Or Maturity Of Availableforsale Financial Assets — — — $5k $9.3m $12.3m $1.3m $888k $19.3m
Purchase Of Intangible Assets Classified As Investing Activities — $615k $723k $1.6m $7.2m $389k $450k $1.1m $351k
Repayments Of Borrowings Classified As Financing Activities — — $111.1m $101.3m $126.0m $123.6m $16.7m $112.6m $288.5m
(Loss)/ Profit for the year — ($14.3m) ($16.4m) $4.2m ($3.8m) ($3.9m) $20.2m $6.3m ($58.8m)
Income tax — ($10.9m) $7.0m $2.2m $14.4m $18.0m ($1.1m) $3.8m $1.3m
Financial results — $41.0m $41.5m $32.7m $27.9m $25.8m $35.1m $34.8m $55.3m
Transactional expenses — — $4.5m — $2.0m $972k $4.2m $1.1m $4.0m
Share of profit or loss of joint ventures and associates — $2.1m ($1.0m) ($2.5m) ($997k) ($1.1m) ($1.2m) ($4.0m) $1.1m
Provisions for contingencies — $46k ($247k) $201k $159k $293k $221k $367k $336k
Allowance for obsolescence — $662k $565k $978k $580k $850k $1.1m $587k $1.5m
Initial recognition and changes in the fair value of biological assets — — ($280k) ($717k) ($2.8m) ($6.4m) ($611k) $46k ($1.8m)
Changes in the net realizable value of agricultural products after harvest — — — — — $43k $4.4m $2.4m $1.5m
Trade receivables — $17.3m $41.5m ($23.0m) $2.0m ($25.0m) ($56.9m) ($46.7m) $25.5m
Other receivables — $513k $5.8m ($4.8m) ($8.3m) ($7.3m) ($11.5m) ($5.0m) ($916k)
Income and minimum presumed income taxes — ($127k) $2.8m $1.2m $5.8m $6.5m ($16.2m) $4.8m ($7.0m)
Inventories and biological assets — — ($8.6m) ($5.3m) ($34.5m) ($55.3m) ($11.1m) $14.2m $34.9m
Trade and other payables — ($35.3m) ($33.7m) $8.5m ($5.8m) $53.5m ($4.5m) $14.2m ($32.0m)
Employee benefits and social security — ($544k) $932k ($474k) ($693k) $3.0m $1.3m ($2.3m) ($1.2m)
Deferred revenue and advances from customers — ($162k) $66k $865k $2.4m ($374k) $13.3m ($21.1m) ($129k)
Interest collected — — — $1.0m $3.0m $5.6m $5.4m $2.7m $121k
Inflation effects on working capital adjustments — — ($18.4m) ($13.7m) ($14.7m) ($35.8m) $377k $321k $140k
Net cash received from business combination — — — — $356k — $4.4m $38k —
Proceeds from financial assets — — — $5k $9.3m $12.3m $1.3m $888k $19.3m
Investment in financial assets — — — ($17.8m) ($4.3m) ($2.1m) ($9.0m) ($7.2m) ($11.2m)
Capitalized development expenditures — ($2.3m) ($683k) ($1.3m) ($3.9m) ($5.1m) ($10.8m) ($11.9m) ($8.6m)
Purchase of intangible assets — ($615k) ($723k) ($1.6m) ($7.2m) ($389k) ($450k) ($1.1m) ($351k)
Proceeds from borrowings — $27.7m $88.7m $135.3m $143.5m $140.4m $79.8m $135.8m $266.4m
Repayment of borrowings and financed payments — ($37.6m) ($111.1m) ($101.3m) ($126.0m) ($110.6m) ($16.7m) ($112.6m) ($288.5m)
Interest payments — — — — ($12.9m) ($13.0m) ($18.0m) ($24.7m) ($18.9m)
Other financial payments — ($1.8m) ($855k) $2.3m ($1.4m) ($181k) ($4.8m) ($2.7m) ($3.2m)
Purchase of own shares — — — ($31k) ($3.5m) — ($3.0m) ($734k) ($927k)
Leased assets payments — — — ($434k) ($729k) ($1.0m) ($3.9m) ($4.9m) ($5.5m)
Beginning Cash Position — — — — — $36.0m $33.5m $48.1m $44.5m
Cash Flow From Continuing Financing Activities — — — — — $14.8m $33.0m ($10.1m) ($50.7m)
Cash Flow From Continuing Investing Activities — — — — — $2.9m ($25.7m) ($28.7m) ($6.1m)
Change In Account Payable — — — — — $53.5m ($4.5m) — —
Change In Income Tax Payable — — — — — $6.5m ($16.2m) — —
Change In Inventory — — — — — ($55.3m) ($11.1m) $14.2m $34.9m
Change In Other Current Liabilities — — — — — ($784) $0 — —
Change In Other Working Capital — — — — — ($26.7m) ($1.2m) ($18.3m) ($8.2m)
Change In Payable — — — — — $53.5m ($4.5m) $14.2m ($32.0m)
Change In Payables And Accrued Expense — — — — — $53.5m ($4.5m) $14.2m ($32.0m)
Change In Receivables — — — — — ($32.3m) ($68.3m) ($51.6m) $24.6m
Change In Tax Payable — — — — — $6.5m ($16.2m) — —
Change In Working Capital — — — — — ($60.9m) ($85.1m) ($41.5m) $19.3m
Changes In Account Receivables — — — — — ($25.0m) ($56.9m) ($46.7m) $25.5m
Changes In Cash — — — — — $211k $9.8m $2.9m ($6.9m)
End Cash Position — — — — — $33.5m $48.1m $44.5m $32.7m
Financing Cash Flow — — — — — $14.8m $33.0m ($10.1m) ($50.7m)
Free Cash Flow — — — — — ($26.5m) ($20.0m) $18.9m $35.3m
Gain Loss On Sale Of PPE — — — — — ($1.9m) ($75k) ($125k) ($7.8m)
Interest Received CFO — — — — — $5.6m $5.4m $2.7m $121k
Investing Cash Flow — — — — — $2.9m ($25.7m) ($28.7m) ($6.1m)
Net Business Purchase And Sale — — — — — $0 $4.4m $38k $0
Net Intangibles Purchase And Sale — — — — — ($389k) ($450k) ($1.1m) ($351k)
Net PPE Purchase And Sale — — — — — ($1.4m) ($11.2m) ($9.5m) ($5.3m)
Operating Gains Losses — — — — — ($3.1m) ($1.1m) ($4.2m) ($6.6m)
Other Cash Adjustment Outside Changein Cash — — — — — ($9.6m) ($102k) ($32k) $3k
Other Non Cash Items — — — — — $20.4m $43.0m $37.3m $59.1m
Proceeds From Stock Option Exercised — — — — — $0 $0 — —
Provisionand Write Offof Assets — — — — — $2.7m $2.6m $1.7m $9.0m
Purchase Of Business — — — — — $0 $0 — —
Purchase Of Intangibles — — — — — ($389k) ($450k) ($1.1m) ($351k)
Purchase Of PPE — — $2.0m $1.6m $2.8m ($3.5m) ($11.4m) ($9.8m) ($5.6m)
Repurchase Of Capital Stock — — — — — $0 ($3.0m) ($734k) ($927k)
Sale Of Business — — — — — $0 $4.4m $38k $0
Sale Of PPE — — — — — $2.0m $137k $337k $390k
Stock Based Compensation — — — — — $1.4m $3.4m $14.1m $4.4m
Profit or Loss — — ($16.4m) $4.2m ($3.8m) ($3.9m) $20.2m $6.3m ($58.8m)
Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities — $110k $318k $51k $310k $2.0m $137k $337k $390k
Purchase of property, plant and equipment — ($2.8m) ($2.0m) ($1.6m) ($2.8m) ($3.5m) ($11.4m) ($9.8m) ($5.6m)
Capital Expenditure Reported — — — — — ($5.1m) ($10.8m) ($11.9m) ($8.6m)
Net Investment Purchase And Sale — — — — — $10.3m ($7.7m) ($6.3m) $8.1m
Purchase Of Investment — — — — — ($2.1m) ($9.0m) ($7.2m) ($11.2m)
Sale Of Investment — — — — — $12.3m $1.3m $888k $19.3m
Net cash flows used by investing activities — ($8.2m) ($3.3m) ($22.2m) ($8.3m) $2.9m ($25.7m) ($28.7m) ($6.1m)
Cash flows from financing activities:
Issuance Of Debt — — — — — $140.4m $79.8m $135.8m $266.4m
Long Term Debt Issuance — — — — — $140.4m $79.8m $135.8m $266.4m
Net Issuance Payments Of Debt — — — — — $28.7m $59.2m $18.3m ($27.6m)
Net Long Term Debt Issuance — — — — — $28.8m $59.2m $18.3m ($27.6m)
Net Short Term Debt Issuance — — — — — ($33k) $0 $0 —
Long Term Debt Payments — — — — — ($111.7m) ($20.6m) ($117.5m) ($294.0m)
Repayment Of Debt — — — — — ($111.7m) ($20.6m) ($117.5m) ($294.0m)
Short Term Debt Payments — — — — — ($33k) $0 $0 —
Net Common Stock Issuance — — — — — $0 ($3.0m) ($734k) ($927k)
Common Stock Payments — — — — — $0 ($3.0m) ($734k) ($927k)
Dividends paid — — — — — — $452k $175k $72k
Dividends Paid Classified As Financing Activities — — — — — — $452k $175k $72k
Cash dividend distributed by subsidiary — — — — — — ($452k) ($175k) ($72k)
Cash Dividends Paid — — — — — $0 $0 $0 $0
Net Other Financing Charges — — — — — ($905k) ($5.2m) ($2.9m) ($3.3m)
Net cash flows (used by)/ generated by financing activities — ($10.5m) ($26.9m) $33.5m $7.4m $14.8m $33.0m ($10.1m) ($50.7m)
Effect of exchange rate changes on cash and equivalents — $826k $67k $1.5m $6.3m $6.8m $4.9m ($6.6m) ($4.9m)
Effect Of Exchange Rate Changes — — — — — $6.8m $4.9m ($6.6m) ($4.9m)
Net (decrease)/ increase in cash and cash equivalents — ($291k) ($512k) $22.7m ($7.2m) $211k $9.8m $2.9m ($6.9m)
Inflation effects on cash and cash equivalents — — $1.7m ($552k) ($5.6m) ($9.6m) ($102k) ($32k) $3k
Cash and cash equivalents as of beginning of the year $983k $2.2m $3.5m $27.2m $36.0m $33.5m $48.1m $44.5m $32.7m
Change In Cash Supplemental As Reported — — — — — $211k $9.8m $2.9m ($6.9m)
Interest Paid Classified As Financing Activities — — $20.2m $21.5m $12.9m $13.0m $18.0m $24.7m $18.9m
Income taxes paid — ($71k) ($1.7m) — ($1.8m) ($7.1m) ($4.1m) ($853k) $0

Data sourced from SEC EDGAR 10-K filings via EdgarTools. Amounts are shown in USD as reported in each fiscal year filing.