XML 114 R91.htm IDEA: XBRL DOCUMENT
v3.23.1

Cost of goods sold and services rendered - Summary (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Disclosure of Cost of Goods Sold and Services Rendered [Line Items] |  |  |
Finished goods at beginning of period | $ 138,254 | $ 77,041 | $ 65,278
Cost of production of manufactured products | 1,097,701 | 944,841 | 660,627
Purchases | 14,535 | 32,309 | 9,736
Acquisition of subsidiaries | 8,413 |  |
Agricultural produce | 278,726 | 255,311 | 154,712
Transfer to raw material | (81,707) | (80,308) | (50,448)
Direct agricultural selling expenses | 25,623 | 22,642 | 16,467
Tax recoveries | (17,800) | (19,423) | (21,765)
Changes in net realizable value of agricultural produce after harvest | (22,293) | (12,879) | 7,005
Loss of idle capacity | 7,507 | 14,270 |
Finished goods at end of period | (152,716) | (138,254) | (77,041)
Exchange differences | 7,306 | (53,129) | (4,139)
Cost of goods sold and services rendered | 1,075,747 | 854,965 | 611,946
Operating segments |  |  |
Disclosure of Cost of Goods Sold and Services Rendered [Line Items] |  |  |
Finished goods at beginning of period | 138,254 |  |
Finished goods at end of period | (152,716) | (138,254) |
Cost of goods sold and services rendered | 1,078,737 | 834,062 | 615,775
Farming | Operating segments |  |  |
Disclosure of Cost of Goods Sold and Services Rendered [Line Items] |  |  |
Finished goods at beginning of period | 57,397 |  |
Finished goods at end of period | (64,023) | (57,397) |
Cost of goods sold and services rendered | 622,896 | 465,561 | 344,878
Sugar, Ethanol and Energy |  |  |
Disclosure of Cost of Goods Sold and Services Rendered [Line Items] |  |  |
Finished goods at beginning of period | 80,857 | 34,315 | 36,864
Purchases | 856 | 4,860 | 6,088
Acquisition of subsidiaries | 0 |  |
Agricultural produce | 11,571 | 10,944 | 0
Transfer to raw material | 0 | 0 | 0
Direct agricultural selling expenses | 0 | 0 | 0
Tax recoveries | (17,800) | (19,423) | (21,765)
Changes in net realizable value of agricultural produce after harvest | (934) | (1,495) | 0
Loss of idle capacity | 7,507 | 14,270 |
Finished goods at end of period | (88,693) | (80,857) | (34,315)
Exchange differences | 7,141 | (9,521) | (1,602)
Cost of goods sold and services rendered | 455,841 | 368,501 | 270,897
Sugar, Ethanol and Energy | Operating segments |  |  |
Disclosure of Cost of Goods Sold and Services Rendered [Line Items] |  |  |
Finished goods at beginning of period | 80,857 |  |
Finished goods at end of period | (88,693) | (80,857) |
Cost of goods sold and services rendered | 455,841 | 368,501 | 270,897
Crops | Farming |  |  |
Disclosure of Cost of Goods Sold and Services Rendered [Line Items] |  |  |
Finished goods at beginning of period | 37,225 | 30,267 | 17,830
Purchases | 10,528 | 26,880 | 3,648
Acquisition of subsidiaries | 0 |  |
Agricultural produce | 240,469 | 224,788 | 137,204
Transfer to raw material | (75,158) | (73,068) | (46,192)
Direct agricultural selling expenses | 25,623 | 22,642 | 16,467
Tax recoveries | 0 | 0 | 0
Changes in net realizable value of agricultural produce after harvest | (21,359) | (11,384) | 7,007
Loss of idle capacity | 0 | 0 |
Finished goods at end of period | (37,539) | (37,225) | (30,267)
Exchange differences | 2,363 | (29,259) | (521)
Cost of goods sold and services rendered | 250,662 | 213,231 | 149,250
Rice | Farming |  |  |
Disclosure of Cost of Goods Sold and Services Rendered [Line Items] |  |  |
Finished goods at beginning of period | 5,015 | 5,970 | 5,805
Purchases | 1,866 | 569 | 0
Acquisition of subsidiaries | 8,413 |  |
Agricultural produce | 0 | 0 | 0
Transfer to raw material | (6,549) | (7,240) | (4,256)
Direct agricultural selling expenses | 0 | 0 | 0
Tax recoveries | 0 | 0 | 0
Changes in net realizable value of agricultural produce after harvest | 0 | 0 | 0
Loss of idle capacity | 0 | 0 |
Finished goods at end of period | (13,659) | (5,015) | (5,970)
Exchange differences | (96) | (6,543) | (1,256)
Cost of goods sold and services rendered | 160,320 | 112,045 | 73,830
Dairy | Farming |  |  |
Disclosure of Cost of Goods Sold and Services Rendered [Line Items] |  |  |
Finished goods at beginning of period | 15,157 | 6,489 | 4,779
Purchases | 1,285 | 0 | 0
Acquisition of subsidiaries | 0 |  |
Agricultural produce | 21,647 | 16,468 | 15,546
Transfer to raw material | 0 | 0 | 0
Direct agricultural selling expenses | 0 | 0 | 0
Tax recoveries | 0 | 0 | 0
Changes in net realizable value of agricultural produce after harvest | 0 | 0 | (2)
Loss of idle capacity | 0 | 0 |
Finished goods at end of period | (12,825) | (15,157) | (6,489)
Exchange differences | (2,102) | (7,806) | (760)
Cost of goods sold and services rendered | 203,885 | 158,077 | 116,007
All other segments | Farming |  |  |
Disclosure of Cost of Goods Sold and Services Rendered [Line Items] |  |  |
Finished goods at beginning of period | 0 | 0 | 0
Purchases | 0 | 0 | 0
Acquisition of subsidiaries | 0 |  |
Agricultural produce | 5,039 | 3,111 | 1,962
Transfer to raw material | 0 | 0 | 0
Direct agricultural selling expenses | 0 | 0 | 0
Tax recoveries | 0 | 0 | 0
Changes in net realizable value of agricultural produce after harvest | 0 | 0 | 0
Loss of idle capacity | 0 | 0 |
Finished goods at end of period | 0 | 0 | 0
Exchange differences | 0 | 0 | 0
Cost of goods sold and services rendered | 5,039 | 3,111 | 1,962
Cost of production of manufactured products | Operating segments |  |  |
Disclosure of Cost of Goods Sold and Services Rendered [Line Items] |  |  |
Cost of production of manufactured products | 869,899 | 757,385 | 512,141
Cost of production of manufactured products | Sugar, Ethanol and Energy | Operating segments |  |  |
Disclosure of Cost of Goods Sold and Services Rendered [Line Items] |  |  |
Cost of production of manufactured products | 455,336 | 415,408 | 285,627
Cost of production of manufactured products | Crops | Farming | Operating segments |  |  |
Disclosure of Cost of Goods Sold and Services Rendered [Line Items] |  |  |
Cost of production of manufactured products | 68,510 | 59,590 | 44,074
Cost of production of manufactured products | Rice | Farming | Operating segments |  |  |
Disclosure of Cost of Goods Sold and Services Rendered [Line Items] |  |  |
Cost of production of manufactured products | 165,330 | 124,304 | 79,507
Cost of production of manufactured products | Dairy | Farming | Operating segments |  |  |
Disclosure of Cost of Goods Sold and Services Rendered [Line Items] |  |  |
Cost of production of manufactured products | 180,723 | 158,083 | 102,933
Cost of production of manufactured products | All other segments | Farming | Operating segments |  |  |
Disclosure of Cost of Goods Sold and Services Rendered [Line Items] |  |  |
Cost of production of manufactured products | $ 0 | $ 0 | $ 0

X
- Definition Acquisitions Through Business Combinations, Inventory + References No definition available. + Details
Name: | agro_AcquisitionsThroughBusinessCombinationsInventory
Namespace Prefix: | agro_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Agricultural Selling Expense + References No definition available. + Details
Name: | agro_AgriculturalSellingExpense
Namespace Prefix: | agro_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition [Line Items] for Disclosure of Cost of Goods Sold and Services Rendered [Table] + References No definition available. + Details
Name: | agro_DisclosureofCostofGoodsSoldandServicesRenderedLineItems
Namespace Prefix: | agro_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Exchange Differences on Translation, Inventory + References No definition available. + Details
Name: | agro_ExchangeDifferencesonTranslationInventory
Namespace Prefix: | agro_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Loss of Idle Inventory Productive Capacity + References No definition available. + Details
Name: | agro_LossOfIdleInventoryProductiveCapacity
Namespace Prefix: | agro_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Purchase of Raw Materials + References No definition available. + Details
Name: | agro_PurchaseofRawMaterials
Namespace Prefix: | agro_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax Recoveries And Credits + References No definition available. + Details
Name: | agro_TaxRecoveriesAndCredits
Namespace Prefix: | agro_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Transfer To Raw Materials + References No definition available. + Details
Name: | agro_TransferToRawMaterials
Namespace Prefix: | agro_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in biological assets. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 41 -IssueDate 2022-03-24 -Paragraph 50 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2022-en-r&anchor=para_50&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ChangesInBiologicalAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_99&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_103&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CostOfSales
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_99&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ExpenseByNature
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 2 -IssueDate 2022-03-24 -Paragraph 37 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2022-en-r&anchor=para_37&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinishedGoods
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 98 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_98_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_WritedownsReversalsOfInventories
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_SegmentConsolidationItemsAxis=ifrs-full_OperatingSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=agro_FarmingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=agro_SugarEthanolandEnergyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | agro_SubsegmentsConsolidationItems1Axis=agro_CropsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | agro_SubsegmentsConsolidationItems1Axis=agro_RiceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | agro_SubsegmentsConsolidationItems1Axis=agro_DairyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | agro_SubsegmentsConsolidationItems1Axis=ifrs-full_AllOtherSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | agro_IncomeStatementLocation1Axis=agro_CostofManufacturingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |