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Cost of goods sold and services rendered | 12 Months Ended
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Dec. 31, 2021
Analysis of income and expense [abstract] |
Cost of goods sold and services rendered | Cost of goods sold and services rendered As of December 31, 2021:
| 2021
| Crops |  | Rice |  | Dairy |  | All other segments |  | Sugar, Ethanol and Energy |  | Total
Finish goods at the beginning of 2021 (Note 19) | 30,267 |  |  | 5,970 |  |  | 6,489 |  |  | — |  |  | 34,315 |  |  | 77,041 |
Cost of production of manufactured products (Note 6) | 59,590 |  |  | 124,304 |  |  | 158,083 |  |  | — |  |  | 415,408 |  |  | 757,385 |
Purchases | 26,880 |  |  | 569 |  |  | — |  |  | — |  |  | 4,860 |  |  | 32,309 |
Agricultural produce | 224,788 |  |  | — |  |  | 16,468 |  |  | 3,111 |  |  | 10,944 |  |  | 255,311 |
Transfer to raw material | (73,068) |  |  | (7,240) |  |  | — |  |  | — |  |  | — |  |  | (80,308) |
Direct agricultural selling expenses | 22,642 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 22,642 |
Tax recoveries (i) | — |  |  | — |  |  | — |  |  | — |  |  | (19,423) |  |  | (19,423) |
Changes in net realizable value of agricultural produce after harvest | (11,384) |  |  | — |  |  | — |  |  | — |  |  | (1,495) |  |  | (12,879) |
(-) Ethanol production costs recovery | — |  |  | — |  |  | — |  |  | — |  |  | (3,669) |  |  | (3,669) |
Loss of idle productive capacity | — |  |  | — |  |  | — |  |  | — |  |  | 14,270 |  |  | 14,270 |
Finished goods at the end of December 31, 2021 (Note 19) | (37,225) |  |  | (5,015) |  |  | (15,157) |  |  | — |  |  | (80,857) |  |  | (138,254) |
Exchange differences | (29,259) |  |  | (6,543) |  |  | (7,806) |  |  | — |  |  | (5,852) |  |  | (49,460) |
Cost of goods sold and services rendered, and direct agricultural selling expenses | 213,231 |  |  | 112,045 |  |  | 158,077 |  |  | 3,111 |  |  | 368,501 |  |  | 854,965 |
(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, 2020:
| 2020
| Crops |  | Rice |  | Dairy |  | All other segments |  | Sugar, Ethanol and Energy |  | Total
Finished goods at the beginning of 2020 | 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 19) | (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 | (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.

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