The present invention relates to pesticidal and parasiticidal isoxazoline of formula (I) and salts thereof: Formula (I) wherein variables B1, B2, B3, R1, P1, P2, Y and Q are described herein are as defined in the description. The invention also relates to parasiticidal and pesticidal compositions comprising the isoxazoline compounds of formula (I), processes for their preparation and their uses to prevent or treat parasitic infections or infestations in animals and as pesticides.