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v3.23.1

Cost of goods sold and services rendered | 12 Months Ended
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Dec. 31, 2022
Analysis of income and expense [abstract] |
Cost of goods sold and services rendered | Cost of goods sold and services rendered For the year ended December 31:
| 2022
| Crops |  | Rice |  | Dairy |  | All other segments |  | Sugar, Ethanol and Energy |  | Total
Finished goods at the beginning of year (Note 19) | 37,225 |  |  | 5,015 |  |  | 15,157 |  |  | — |  |  | 80,857 |  |  | 138,254 |
Cost of production of manufactured products (Note 6) | 68,510 |  |  | 165,330 |  |  | 180,723 |  |  | — |  |  | 455,336 |  |  | 869,899 |
Purchases | 10,528 |  |  | 1,866 |  |  | 1,285 |  |  | — |  |  | 856 |  |  | 14,535 |
Acquisition of subsidiaries | — |  |  | 8,413 |  |  | — |  |  | — |  |  | — |  |  | 8,413 |
Agricultural produce | 240,469 |  |  | — |  |  | 21,647 |  |  | 5,039 |  |  | 11,571 |  |  | 278,726 |
Transfer to raw material | (75,158) |  |  | (6,549) |  |  | — |  |  | — |  |  | — |  |  | (81,707) |
Direct agricultural selling expenses | 25,623 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 25,623 |
Tax recoveries (i) | — |  |  | — |  |  | — |  |  | — |  |  | (17,800) |  |  | (17,800) |
Changes in net realizable value of agricultural produce after harvest | (21,359) |  |  | — |  |  | — |  |  | — |  |  | (934) |  |  | (22,293) |
Loss of idle capacity | — |  |  | — |  |  | — |  |  | — |  |  | 7,507 |  |  | 7,507 |
Finished goods at the end of the year (Note 19) | (37,539) |  |  | (13,659) |  |  | (12,825) |  |  | — |  |  | (88,693) |  |  | (152,716) |
Exchange differences | 2,363 |  |  | (96) |  |  | (2,102) |  |  | — |  |  | 7,141 |  |  | 7,306 |
Cost of goods sold and services rendered | 250,662 |  |  | 160,320 |  |  | 203,885 |  |  | 5,039 |  |  | 455,841 |  |  | 1,075,747 |
(i) Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values. For the year ended December 31:
| 2021
| Crops |  | Rice |  | Dairy |  | All other segments |  | Sugar, Ethanol and Energy |  | Total
Finished goods at the beginning of year | 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) |
Loss of idle capacity | — |  |  | — |  |  | — |  |  | — |  |  | 14,270 |  |  | 14,270 |
Finished goods at the end of the year (Note 19) | (37,225) |  |  | (5,015) |  |  | (15,157) |  |  | — |  |  | (80,857) |  |  | (138,254) |
Exchange differences | (29,259) |  |  | (6,543) |  |  | (7,806) |  |  | — |  |  | (9,521) |  |  | (53,129) |
Cost of goods sold and services rendered | 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. For the year ended December 31:
| 2020
| Crops |  | Rice |  | Dairy |  | All other segments |  | Sugar, Ethanol and Energy |  | Total
Finished goods at the beginning of year | 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 the year (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 | 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.

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