Bioceres Crop Solutions Corp.

**Table 6:**Capitalization and Debt

Total Financial Debt stood at $228.8 million as of March 31, 2026, broadly stable compared to the preceding quarter.

As previously discussed, following the acceleration notices associated with the noteholders dispute, substantially all of the related notes — $108.3 million — remain classified as short-term debt. The dispute subsequently led to the January 2026 foreclosure auction involving the Pro Farm Group, which had a significant impact on the Company’s consolidated balance sheet and equity position.

The transaction resulted in the derecognition and reclassification of approximately $194 million of net assets associated with the PFG business, including substantial reductions in goodwill and intangible assets, together with the recognition of a related non-cash accounting loss during the second quarter of fiscal 2026.

The acceleration of the notes and foreclosure auction continue to be disputed by the Company and remain subject to ongoing legal proceedings.

Beyond the noteholders’ litigation, the Company continued advancing liability management initiatives across the rest of the organization during the quarter. In Argentina, Rizobacter continued progressing discussions with banking partners regarding the reprofiling of debt obligations, reaching agreements covering a substantial portion of bank debt maturities. In parallel, the Company launched a voluntary maturity extension process for local bond obligations.

Cash, Cash Equivalents and Other Short-term Investments totaled $14.8 million at quarter end. During the period, management remained focused on working capital discipline, tighter cash management and improving collection dynamics across the business. The resulting Net Financial Debt was $214.0 million as of March 31, 2026, stable compared to $216.0 million in the prior-quarter (2Q26).