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Cost of goods sold and services rendered | 12 Months Ended
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Dec. 31, 2020
Analysis of income and expense [abstract] |
Cost of goods sold and services rendered | Cost of goods sold and services rendered As of December 31, 2020:
| 2020
| Crops |  | Rice |  | Dairy |  | All other segments |  | Sugar, Ethanol and Energy |  | Total
Finish goods at the beginning of 2020 (Note 20) | 17,830 |  |  | 5,805 |  |  | 4,779 |  |  | — |  |  | 36,864 |  |  | 65,278 |
Cost of production of manufactured products (Note 6) | 44,074 |  |  | 79,507 |  |  | 102,933 |  |  | — |  |  | 285,627 |  |  | 512,141 |
Purchases | 3,648 |  |  | — |  |  | — |  |  | — |  |  | 6,088 |  |  | 9,736 |
Agricultural produce | 137,204 |  |  | — |  |  | 15,546 |  |  | 1,962 |  |  | — |  |  | 154,712 |
Transfer to raw material | (46,192) |  |  | (4,256) |  |  | — |  |  | — |  |  | — |  |  | (50,448) |
Direct agricultural selling expenses | 16,467 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 16,467 |
Tax recoveries (i) | — |  |  | — |  |  | — |  |  | — |  |  | (21,765) |  |  | (21,765) |
Changes in net realizable value of agricultural produce after harvest | 7,007 |  |  | — |  |  | (2) |  |  | — |  |  | — |  |  | 7,005 |
Finished goods at the end of December 31, 2020 (Note 20) | (30,267) |  |  | (5,970) |  |  | (6,489) |  |  | — |  |  | (34,315) |  |  | (77,041) |
Exchange differences | (521) |  |  | (1,256) |  |  | (760) |  |  | — |  |  | (1,602) |  |  | (4,139) |
Cost of goods sold and services rendered, and direct agricultural selling expenses | 149,250 |  |  | 73,830 |  |  | 116,007 |  |  | 1,962 |  |  | 270,897 |  |  | 611,946 |
(i) Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values. As of December 31, 2019:
| 2019
| Crops |  | Rice |  | Dairy |  | All other segments |  | Sugar, Ethanol and Energy |  | Total
Finished goods at the beginning of 2019 | 29,144 |  |  | 9,507 |  |  | 1,170 |  |  | — |  |  | 39,937 |  |  | 79,758 |
Cost of production of manufactured products (Note 6) | 33,952 |  |  | 66,386 |  |  | 68,851 |  |  | — |  |  | 354,964 |  |  | 524,153 |
Purchases | 21,715 |  |  | 3,095 |  |  | — |  |  | — |  |  | 44,577 |  |  | 69,387 |
Agricultural produce | 108,732 |  |  | — |  |  | 12,146 |  |  | 3,452 |  |  | — |  |  | 124,330 |
Transfer to raw material | (35,757) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (35,757) |
Direct agricultural selling expenses | 15,752 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 15,752 |
Tax recoveries (i) | — |  |  | — |  |  | — |  |  | — |  |  | (32,995) |  |  | (32,995) |
Changes in net realizable value of agricultural produce after harvest | 1,825 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,825 |
Finished goods at the end of December 31, 2019 (Note 20) | (17,830) |  |  | (5,805) |  |  | (4,779) |  |  | — |  |  | (36,864) |  |  | (65,278) |
Exchange differences | (1,023) |  |  | 768 |  |  | (694) |  |  | — |  |  | (9,053) |  |  | (10,002) |
Cost of goods sold and services rendered, and direct agricultural selling expenses | 156,510 |  |  | 73,951 |  |  | 76,694 |  |  | 3,452 |  |  | 360,566 |  |  | 671,173 |
(i) Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values. As of December 31, 2018:
| 2018
| Crops |  | Rice |  | Dairy |  | All other segments |  | Sugar, Ethanol and Energy |  | Total
Finished goods at the beginning of 2018 | 21,146 |  |  | 8,476 |  |  | — |  |  | — |  |  | 32,266 |  |  | 61,888 |
Adjustment of opening net book amount for the application of IAS 29 | 42 |  |  | 1,354 |  |  | — |  |  | — |  |  | — |  |  | 1,396 |
Cost of production of manufactured products (Note 6) | 17,930 |  |  | 61,600 |  |  | 7,546 |  |  | 36 |  |  | 349,495 |  |  | 436,607 |
Purchases | 63,533 |  |  | 15,540 |  |  | 872 |  |  | — |  |  | 43,531 |  |  | 123,476 |
Agricultural produce | 104,941 |  |  | — |  |  | 20,879 |  |  | 1,277 |  |  | — |  |  | 127,097 |
Transfer to raw material | (24,375) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (24,375) |
Direct agricultural selling expenses | 12,629 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 12,629 |
Tax recoveries (i) | — |  |  | — |  |  | — |  |  | — |  |  | (32,380) |  |  | (32,380) |
Changes in net realizable value of agricultural produce after harvest | (909) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (909) |
Finished goods at the end of December 31, 2018 | (29,144) |  |  | (9,507) |  |  | (1,170) |  |  | — |  |  | (39,937) |  |  | (79,758) |
Exchange differences | (8,857) |  |  | (2,490) |  |  | — |  |  | — |  |  | (4,359) |  |  | (15,706) |
Cost of goods sold and services rendered, and direct agricultural selling expenses | 156,936 |  |  | 74,973 |  |  | 28,127 |  |  | 1,313 |  |  | 348,616 |  |  | 609,965 |
(i) Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values.

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