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Segment information (Tables)
 12 Months Ended
Dec. 31, 2019
Disclosure of operating segments [abstract]  
Schedule of Operating Segments
Segment reconciliation for the year ended December 31, 2019:
 
2019
 
Crops
 
Rice
 
Dairy
 
Total segment reporting
 
Adjustment
 
Total as per statement of income
 
Total segment reporting
 
Adjustment
 
Total as per statement of income
 
Total segment reporting
 
Adjustment
 
Total as per statement of income
Sales of goods sold and services rendered
168,938

 
(2,492
)
 
166,446

 
102,162

 
(1,006
)
 
101,156

 
84,767

 
(945
)
 
83,822

Cost of goods and services rendered
(159,197
)
 
2,687

 
(156,510
)
 
(74,480
)
 
529

 
(73,951
)
 
(77,532
)
 
838

 
(76,694
)
Initial recognition and changes in fair value of biological assets and agricultural produce
30,290

 
(549
)
 
29,741

 
13,194

 
(979
)
 
12,215

 
13,741

 
(231
)
 
13,510

Gain from changes in net realizable value of agricultural produce after harvest
1,542

 
283

 
1,825

 
—

 
—

 
—

 
—

 
—

 
—

Margin on Manufacturing and Agricultural Activities Before Operating Expenses
41,573

 
(71
)
 
41,502

 
40,876

 
(1,456
)
 
39,420

 
20,976

 
(338
)
 
20,638

General and administrative expenses
(5,446
)
 
(87
)
 
(5,533
)
 
(6,752
)
 
147

 
(6,605
)
 
(4,188
)
 
90

 
(4,098
)
Selling expenses
(12,852
)
 
128

 
(12,724
)
 
(21,072
)
 
498

 
(20,574
)
 
(6,252
)
 
18

 
(6,234
)
Other operating income, net
(1,133
)
 
(225
)
 
(1,358
)
 
282

 
(15
)
 
267

 
(635
)
 
(68
)
 
(703
)
Profit from Operations Before Financing and Taxation
22,142

 
(255
)
 
21,887

 
13,334

 
(826
)
 
12,508

 
9,901

 
(298
)
 
9,603

 
 
 

 
 
 
 
 

 
 
 
 
 

 
 
Depreciation and amortization
(4,662
)
 
(137
)
 
(4,799
)
 
(6,994
)
 
171

 
(6,823
)
 
(5,064
)
 
98

 
(4,966
)
Net (loss) / gain from Fair value adjustment of investment property
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—


 
2019
 
All other segments
 
Corporate
 
Total
 
Total segment reporting
 
Adjustment
 
Total as per statement of income
 
Total segment reporting
 
Adjustment
 
Total as per statement of income
 
Total segment reporting
 
Adjustment
 
Total as per statement of income
Sales of goods sold and services rendered
3,904

 
27

 
3,931

 
—

 
—

 
—

 
891,554

 
(4,416
)
 
887,138

Cost of goods and services rendered
(3,412
)
 
(40
)
 
(3,452
)
 
—

 
—

 
—

 
(675,187
)
 
4,014

 
(671,173
)
Initial recognition and changes in fair value of biological assets and agricultural produce
(40
)
 
53

 
13

 
—

 
—

 
—

 
70,295

 
(1,706
)
 
68,589

Gain from changes in net realizable value of agricultural produce after harvest
—

 
—

 
—

 
—

 
—

 
—

 
1,542

 
283

 
1,825

Margin on Manufacturing and Agricultural Activities Before Operating Expenses
452

 
40

 
492

 
—

 
—

 
—

 
288,204

 
(1,825
)
 
286,379

General and administrative expenses
(167
)
 
17

 
(150
)
 
(19,319
)
 
428

 
(18,891
)
 
(57,797
)
 
595

 
(57,202
)
Selling expenses
(171
)
 
(11
)
 
(182
)
 
(165
)
 
23

 
(142
)
 
(107,628
)
 
656

 
(106,972
)
Other operating income, net
(956
)
 
602

 
(354
)
 
(175
)
 
21

 
(154
)
 
(1,137
)
 
315

 
(822
)
Profit from Operations Before Financing and Taxation
(842
)
 
648

 
(194
)
 
(19,659
)
 
472

 
(19,187
)
 
121,642

 
(259
)
 
121,383

 
 
 

 
 
 
 
 

 
 
 
 
 

 
 
Depreciation and amortization
(181
)
 
4

 
(177
)
 
(20
)
 
3

 
(17
)
 
(174,578
)
 
139

 
(174,439
)
Net (loss) / gain from Fair value adjustment of investment property
(927
)
 
602

 
(325
)
 
—

 
—

 
—

 
(927
)
 
602

 
(325
)
Total reportable segments’ assets and liabilities are reconciled to total assets as per the statement of financial position as follows:
 
 
2019
 
2018
Total reportable assets as per segment information
2,028,814

 
1,776,003

Intangible assets (excluding goodwill)
13,659

 
6,559

Deferred income tax assets
13,664

 
16,191

Trade and other receivables
172,331

 
197,506

Other assets
1,128

 
1,192

Derivative financial instruments
1,435

 
6,286

Cash and cash equivalents
290,276

 
273,635

Total assets as per the statement of financial position
2,521,307

 
2,277,372

 

 
2019
 
2018
Total reportable liabilities as per segment information
1,184,664

 
862,116

Trade and other payables
110,486

 
106,437

Deferred income tax liabilities
165,508

 
168,171

Payroll and social liabilities
26,417

 
27,197

Provisions for other liabilities
3,172

 
3,625

Current income tax liabilities
754

 
1,398

Derivative financial instruments
1,423

 
283

Total liabilities as per the statement of financial position
1,492,424

 
1,169,227

The following table presents information with respect to the Group’s reportable segments. Certain other activities of a holding function nature not allocable to the segments are disclosed in the column ‘Corporate’.

Segment analysis for the year ended December 31, 2019
 
Farming
 
Sugar,
Ethanol and Energy
 
 Land Transformation
 
Corporate
 
 Total
 
Crops
 
Rice
 
Dairy
 
All other
segments
 
Farming
subtotal
 
 
 
 
Sales of goods and services rendered
168,938

 
102,162

 
84,767

 
3,904

 
359,771

 
531,783

 
—

 
—

 
891,554

Cost of goods sold and services rendered
(159,197
)
 
(74,480
)
 
(77,532
)
 
(3,412
)
 
(314,621
)
 
(360,566
)
 
—

 
—

 
(675,187
)
Initial recognition and changes in fair value of biological assets and agricultural produce
30,290

 
13,194

 
13,741

 
(40
)
 
57,185

 
13,110

 
—

 
—

 
70,295

Changes in net realizable value of agricultural produce after harvest
1,542

 
—

 
—

 
—

 
1,542

 
—

 
—

 
—

 
1,542

Margin on manufacturing and agricultural activities before operating expenses
41,573

 
40,876

 
20,976

 
452

 
103,877

 
184,327

 
—

 
—

 
288,204

General and administrative expenses
(5,446
)
 
(6,752
)
 
(4,188
)
 
(167
)
 
(16,553
)
 
(21,925
)
 
—

 
(19,319
)
 
(57,797
)
Selling expenses
(12,852
)
 
(21,072
)
 
(6,252
)
 
(171
)
 
(40,347
)
 
(67,116
)
 
—

 
(165
)
 
(107,628
)
Other operating income, net
(1,133
)
 
282

 
(635
)
 
(956
)
 
(2,442
)
 
126

 
1,354

 
(175
)
 
(1,137
)
Profit / (loss) from operations before financing and taxation
22,142

 
13,334

 
9,901

 
(842
)
 
44,535

 
95,412

 
1,354

 
(19,659
)
 
121,642

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Depreciation and amortization
(4,662
)
 
(6,994
)
 
(5,064
)
 
(181
)
 
(16,901
)
 
(157,657
)
 
—

 
(20
)
 
(174,578
)
Net (loss) / gain from Fair value adjustment of investment property
—

 
—

 
—

 
(927
)
 
(927
)
 
—

 
—

 
—

 
(927
)
Reverse of revaluation surplus derived from the disposals of assets before taxes
—

 
—

 
—

 
—

 
—

 
—

 
8,022

 
—

 
8,022

Initial recognition and changes in fair value of biological assets and agricultural produce (unrealized)
6,091

 
509

 
(3,957
)
 
(72
)
 
2,571

 
(851
)
 
—

 
—

 
1,720

Initial recognition and changes in fair value of biological assets and agricultural produce (realized)
24,199

 
12,685

 
17,698

 
32

 
54,614

 
13,961

 
—

 
—

 
68,575

Changes in net realizable value of agricultural produce after harvest (unrealized)
(481
)
 
—

 
—

 
—

 
(481
)
 
—

 
—

 
—

 
(481
)
Changes in net realizable value of agricultural produce after harvest (realized)
2,023

 
—

 
—

 
—

 
2,023

 
—

 
—

 
—

 
2,023

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Farmlands and farmland improvements, net
474,922

 
142,864

 
611

 
52,874

 
671,271

 
63,594

 
—

 
—

 
734,865

Machinery, equipment and other fixed assets, net
29,038

 
25,425

 
74,403

 
507

 
129,373

 
316,304

 
—

 
—

 
445,677

Bearer plants, net
592

 
—

 
—

 
—

 
592

 
252,928

 
—

 
—

 
253,520

Work in progress
11,457

 
15,669

 
15,394

 
1,214

 
43,734

 
15,424

 
—

 
—

 
59,158

Right of use assest
4,378

 
567

 
371

 
—

 
5,316

 
231,832

 
—

 
905

 
238,053

Investment property
—

 
—

 
—

 
34,295

 
34,295

 
—

 
—

 
—

 
34,295

Goodwill
9,896

 
3,890

 
—

 
817

 
14,603

 
5,417

 
—

 
—

 
20,020

Biological assets
38,404

 
21,484

 
11,521

 
3,673

 
75,082

 
55,354

 
—

 
—

 
130,436

Finished goods
17,830

 
5,805

 
4,779

 
—

 
28,414

 
36,864

 
—

 
—

 
65,278

Raw materials, stocks held by third parties and others
17,187

 
4,876

 
5,156

 
90

 
27,309

 
20,203

 
—

 
—

 
47,512

Total segment assets
603,704

 
220,580

 
112,235

 
93,470

 
1,029,989

 
997,920

 
—

 
905

 
2,028,814

Borrowings
28,045

 
45,602

 
100,262

 
—

 
173,909

 
240,001

 
—

 
554,370

 
968,280

Lease liabilities
4,857

 
490

 
378

 
—

 
5,725

 
209,700

 
—

 
959

 
216,384

Total segment liabilities
32,902

 
46,092

 
100,640

 
—

 
179,634

 
449,701

 
—

 
555,329

 
1,184,664









Segment analysis for the year ended December 31, 2018
 
Farming
 
Sugar,
Ethanol and Energy
 
 Land Transformation
 
Corporate
 
 Total
 
Crops
 
Rice
 
Dairy
 
All other
segments
 
Farming
subtotal
 
 
 
 
Sales of goods and services rendered
164,538

 
100,013

 
33,201

 
1,919

 
299,671

 
510,938

 
—

 
—

 
810,609

Cost of goods sold and services rendered
(165,988
)
 
(75,739
)
 
(31,488
)
 
(1,412
)
 
(274,627
)
 
(348,616
)
 
—

 
—

 
(623,243
)
Initial recognition and changes in fair value of biological assets and agricultural produce
36,422

 
8,967

 
7,295

 
(806
)
 
51,878

 
(20,853
)
 
—

 
—

 
31,025

Changes in net realizable value of agricultural produce after harvest
2,704

 
—

 
—

 
—

 
2,704

 
—

 
—

 
—

 
2,704

Margin on manufacturing and agricultural activities before operating expenses
37,676

 
33,241

 
9,008

 
(299
)
 
79,626

 
141,469

 
—

 
—

 
221,095

General and administrative expenses
(4,239
)
 
(5,070
)
 
(2,034
)
 
(155
)
 
(11,498
)
 
(25,302
)
 
—

 
(19,626
)
 
(56,426
)
Selling expenses
(5,921
)
 
(15,465
)
 
(983
)
 
(165
)
 
(22,534
)
 
(69,442
)
 
—

 
(178
)
 
(92,154
)
Other operating income, net
5,422

 
275

 
(1,055
)
 
10,668

 
15,310

 
48,357

 
36,227

 
(167
)
 
99,727

Profit / (loss) from operations before financing and taxation
32,938

 
12,981

 
4,936

 
10,049

 
60,904

 
95,082

 
36,227

 
(19,971
)
 
172,242

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Depreciation and amortization
(1,697
)
 
(5,846
)
 
(2,253
)
 
(171
)
 
(9,967
)
 
(143,202
)
 
—

 
—

 
(153,169
)
Net (loss) / gain from Fair value adjustment of investment property
—

 
—

 
—

 
10,680

 
10,680

 
—

 
—

 
—

 
10,680

Initial recognition and changes in fair value of biological assets and agricultural produce (unrealized)
8,205

 
(181
)
 
(599
)
 
102

 
7,527

 
(37,808
)
 
—

 
—

 
(30,281
)
Initial recognition and changes in fair value of biological assets and agricultural produce (realized)
28,217

 
9,148

 
7,894

 
(908
)
 
44,351

 
16,955

 
—

 
—

 
61,306

Changes in net realizable value of agricultural produce after harvest (unrealized)
(647
)
 
—

 
—

 
—

 
(647
)
 
—

 
—

 
—

 
(647
)
Changes in net realizable value of agricultural produce after harvest (realized)
3,351

 
—

 
—

 
—

 
3,351

 
—

 
—

 
—

 
3,351

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Farmlands and farmland improvements, net
547,842

 
173,481

 
727

 
22,891

 
744,941

 
51,567

 
—

 
—

 
796,508

Machinery, equipment and other fixed assets, net
5,049

 
23,135

 
32,821

 
459

 
61,464

 
338,607

 
—

 
—

 
400,071

Bearer plants, net
427

 
—

 
—

 
—

 
427

 
232,529

 
—

 
—

 
232,956

Work in progress
8,690

 
5,214

 
14,317

 
18

 
28,239

 
22,665

 
—

 
—

 
50,904

Investment property
—

 
—

 
—

 
40,725

 
40,725

 
—

 
—

 
—

 
40,725

Goodwill
9,463

 
4,142

 
—

 
2,110

 
15,715

 
5,635

 
—

 
—

 
21,350

Biological assets
27,347

 
17,173

 
10,298

 
3,094

 
57,912

 
47,475

 
—

 
—

 
105,387

Finished goods
29,144

 
9,507

 
1,170

 
—

 
39,821

 
39,937

 
—

 
—

 
79,758

Raw materials,Stocks held by third parties and others
15,834

 
7,394

 
2,217

 
121

 
25,566

 
22,778

 
—

 
—

 
48,344

Total segment assets
643,796

 
240,046

 
61,550

 
69,418

 
1,014,810

 
761,193

 
—

 
—

 
1,776,003

Borrowings
111,692

 
58,999

 
543

 
4,860

 
176,094

 
600,810

 
—

 
85,212

 
862,116

Total segment liabilities
111,692

 
58,999

 
543

 
4,860

 
176,094

 
600,810

 
—

 
85,212

 
862,116


 
Segment analysis for the year ended December 31, 2017
 
Farming
 
Sugar,
Ethanol and Energy
 
 Land Transformation
 
Corporate
 
 Total
 
Crops
 
Rice
 
Dairy
 
All other
segments
 
Farming
subtotal
 
 
 
 
Sales of goods and services rendered
197,222

 
86,478

 
37,523

 
1,336

 
322,559

 
610,619

 
—

 
—

 
933,178

Cost of goods sold and services rendered
(196,302
)
 
(71,087
)
 
(36,979
)
 
(853
)
 
(305,221
)
 
(461,506
)
 
—

 
—

 
(766,727
)
Initial recognition and changes in fair value of biological assets and agricultural produce
17,158

 
10,236

 
11,769

 
267

 
39,430

 
23,790

 
—

 
—

 
63,220

Changes in net realizable value of agricultural produce after harvest
8,852

 
—

 
—

 
—

 
8,852

 
—

 
—

 
—

 
8,852

Margin on manufacturing and agricultural activities before operating expenses
26,930

 
25,627

 
12,313

 
750

 
65,620

 
172,903

 
—

 
—

 
238,523

General and administrative expenses
(2,981
)
 
(4,699
)
 
(1,058
)
 
(174
)
 
(8,912
)
 
(26,806
)
 
—

 
(21,581
)
 
(57,299
)
Selling expenses
(7,501
)
 
(13,324
)
 
(711
)
 
(156
)
 
(21,692
)
 
(73,664
)
 
—

 
(43
)
 
(95,399
)
Other operating income, net
7,719

 
724

 
662

 
4,279

 
13,384

 
30,419

 
—

 
(40
)
 
43,763

Profit / (loss) from operations before financing and taxation
24,167


8,328


11,206


4,699


48,400


102,852


—


(21,664
)

129,588

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Depreciation and amortization
(1,511
)
 
(3,851
)
 
(1,037
)
 
(159
)
 
(6,558
)
 
(144,449
)
 
—

 
—

 
(151,007
)
Net (loss) / gain from Fair value adjustment of investment property
—

 
—

 
—

 
4,302

 
4,302

 
—

 
—

 
—

 
4,302

Initial recognition and changes in fair value of biological assets and agricultural produce (unrealized)
4,366

 
5,346

 
1,849

 
159

 
11,720

 
2,925

 
—

 
—

 
14,645

Initial recognition and changes in fair value of biological assets and agricultural produce (realized)
12,792

 
4,890

 
9,920

 
108

 
27,710

 
20,865

 
—

 
—

 
48,575

Changes in net realizable value of agricultural produce after harvest (unrealized)
2,371

 
—

 
—

 
—

 
2,371

 
—

 
—

 
—

 
2,371

Changes in net realizable value of agricultural produce after harvest (realized)
6,481

 
—

 
—

 
—

 
6,481

 
—

 
—

 
—

 
6,481

Segment reconciliation for the year ended December 31, 2018:
 
2018
 
Crops
 
Rice
 
Dairy
 
Total segment reporting
 
Adjustment
 
Total as per statement of income
 
Total segment reporting
 
Adjustment
 
Total as per statement of income
 
Total segment reporting
 
Adjustment
 
Total as per statement of income
Sales of goods sold and services rendered
164,538

 
(9,120
)
 
155,418

 
100,013

 
(4,610
)
 
95,403

 
33,201

 
(3,491
)
 
29,710

Cost of goods and services rendered
(165,988
)
 
9,052

 
(156,936
)
 
(75,739
)
 
766

 
(74,973
)
 
(31,488
)
 
3,361

 
(28,127
)
Initial recognition and changes in fair value of biological assets and agricultural produce
36,422

 
(7,755
)
 
28,667

 
8,967

 
(4,842
)
 
4,125

 
7,295

 
(1,840
)
 
5,455

Gain from changes in net realizable value of agricultural produce after harvest
2,704

 
(3,613
)
 
(909
)
 
—

 
—

 
—

 
—

 
—

 
—

Margin on Manufacturing and Agricultural Activities Before Operating Expenses
37,676

 
(11,436
)
 
26,240

 
33,241

 
(8,686
)
 
24,555

 
9,008

 
(1,970
)
 
7,038

General and administrative expenses
(4,239
)
 
37

 
(4,202
)
 
(5,070
)
 
(869
)
 
(5,939
)
 
(2,034
)
 
(246
)
 
(2,280
)
Selling expenses
(5,921
)
 
474

 
(5,447
)
 
(15,465
)
 
1,375

 
(14,090
)
 
(983
)
 
41

 
(942
)
Other operating income, net
5,422

 
1,741

 
7,163

 
275

 
(58
)
 
217

 
(1,055
)
 
58

 
(997
)
Profit from Operations Before Financing and Taxation
32,938

 
(9,184
)
 
23,754

 
12,981

 
(8,238
)
 
4,743

 
4,936

 
(2,117
)
 
2,819

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Depreciation and amortization
(1,697
)
 
(329
)
 
(2,026
)
 
(5,846
)
 
5,840

 
(6
)
 
(2,253
)
 
(280
)
 
(2,533
)
Net (loss) / gain from Fair value adjustment of investment property
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—


 
2018
 
All other segments
 
Corporate
 
Total
 
Total segment reporting
 
Adjustment
 
Total as per statement of income
 
Total segment reporting
 
Adjustment
 
Total as per statement of income
 
Total segment reporting
 
Adjustment
 
Total as per statement of income
Sales of goods sold and services rendered
1,919

 
(149
)
 
1,770

 
—

 
—

 
—

 
810,609

 
(17,370
)
 
793,239

Cost of goods and services rendered
(1,412
)
 
99

 
(1,313
)
 
—

 
—

 
—

 
(623,243
)
 
13,278

 
(609,965
)
Initial recognition and changes in fair value of biological assets and agricultural produce
(806
)
 
(393
)
 
(1,199
)
 
—

 
—

 
—

 
31,025

 
(14,830
)
 
16,195

Gain from changes in net realizable value of agricultural produce after harvest
—

 
—

 
—

 
—

 
—

 
—

 
2,704

 
(3,613
)
 
(909
)
Margin on Manufacturing and Agricultural Activities Before Operating Expenses
(299
)
 
(443
)
 
(742
)
 
—

 
—

 
—

 
221,095

 
(22,535
)
 
198,560

General and administrative expenses
(155
)
 
(9
)
 
(164
)
 
(19,626
)
 
1,433

 
(18,193
)
 
(56,426
)
 
346

 
(56,080
)
Selling expenses
(165
)
 
16

 
(149
)
 
(178
)
 
33

 
(145
)
 
(92,154
)
 
1,939

 
(90,215
)
Other operating income, net
10,668

 
2,728

 
13,396

 
(167
)
 
36

 
(131
)
 
99,727

 
4,505

 
104,232

Profit from Operations Before Financing and Taxation
10,049

 
2,292

 
12,341

 
(19,971
)
 
1,502

 
(18,469
)
 
172,242

 
(15,745
)
 
156,497

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Depreciation and amortization
(171
)
 
(6
)
 
(177
)
 
—

 
—

 
—

 
(153,169
)
 
(1,085
)
 
(154,254
)
Net (loss) / gain from Fair value adjustment of investment property
10,680

 
2,729

 
13,409

 
—

 
—

 
—

 
10,680

 
2,729

 
13,409
Schedule of Geographical Areas
As of and for the year ended December 31, 2019:
 
Argentina
 
Brazil
 
Uruguay
 
Total
Property, plant and equipment
834,248

 
648,471

 
10,501

 
1,493,220

Investment property
34,295

 
—

 
—

 
34,295

Goodwill
14,603

 
5,417

 
—

 
20,020

Non-current portion of biological assets
13,303

 
—

 
—

 
13,303

 
 
 
 
 
 
 
 
Sales of goods and services rendered
229,547

 
462,174

 
199,833

 
891,554

Initial recognition and changes in fair value of biological assets and agricultural produce
55,760

 
13,167

 
1,368

 
70,295

Changes in net realizable value of agricultural produce after harvest
2,682

 
(8
)
 
(1,132
)
 
1,542

 
As of and for the year ended December 31, 2018:
 
Argentina
 
Brazil
 
Uruguay
 
Total
Property, plant and equipment
811,890

 
656,586

 
11,963

 
1,480,439

Investment property
40,725

 
—

 
—

 
40,725

Goodwill
15,081

 
6,269

 
—

 
21,350

Non-current portion of biological assets
11,270

 
—

 
—

 
11,270

 
 
 
 
 
 
 
 
Sales of goods and services rendered
207,480

 
496,966

 
106,163

 
810,609

Initial recognition and changes in fair value of biological assets and agricultural produce
45,985

 
(13,541
)
 
(1,419
)
 
31,025

Changes in net realizable value of agricultural produce after harvest
1,148

 
1,436

 
120

 
2,704


As of and for the year ended December 31, 2017:
 
Argentina
 
Brazil
 
Uruguay
 
Total
Sales of goods and services rendered
214,888

 
545,859

 
172,431

 
933,178

Initial recognition and changes in fair value of biological assets and agricultural produce
36,341

 
26,326

 
553

 
63,220

Loss from changes in net realizable value of agricultural produce after harvest
5,705

 
1,346

 
1,801

 
8,852