XML 39 R14.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Cost of goods sold and services rendered | 12 Months Ended
--- | ---
Dec. 31, 2023
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:
| 2023
| Crops |  | Rice |  | Dairy |  |  |  | Sugar, Ethanol and Energy |  | Total
Finished goods at the beginning of year (Note 19) | 37,539 |  |  | 13,659 |  |  | 12,825 |  |  |  |  | 88,693 |  |  | 152,716 |
Cost of production of manufactured products (Note 6) | 47,086 |  |  | 123,629 |  |  | 121,341 |  |  |  |  | 548,553 |  |  | 840,609 |
Purchases | 4,361 |  |  | 22,594 |  |  | 3,170 |  |  |  |  | 1,011 |  |  | 31,136 |
Agricultural produce | 115,893 |  |  | 18 |  |  | 15,081 |  |  |  |  | 9,736 |  |  | 140,728 |
Transfer to raw material | (49,108) |  |  | (5,714) |  |  | — |  |  |  |  | — |  |  | (54,822) |
Direct agricultural selling expenses | 9,214 |  |  | — |  |  | — |  |  |  |  | — |  |  | 9,214 |
Tax recoveries (i) | — |  |  | — |  |  | — |  |  |  |  | (25,767) |  |  | (25,767) |
Changes in net realizable value of agricultural produce after harvest | 1,994 |  |  | — |  |  | — |  |  |  |  | (156) |  |  | 1,838 |
Loss of idle capacity | — |  |  | — |  |  | — |  |  |  |  | 3,861 |  |  | 3,861 |
Finished goods at the end of the year (Note 19) | (33,407) |  |  | (9,306) |  |  | (9,927) |  |  |  |  | (126,971) |  |  | (179,611) |
Exchange differences | 10,307 |  |  | 25,378 |  |  | 11,983 |  |  |  |  | 5,610 |  |  | 53,278 |
Cost of goods sold and services rendered | 143,879 |  |  | 170,258 |  |  | 154,473 |  |  |  |  | 504,570 |  |  | 973,180 |
(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:
| 2022
| Crops |  | Rice |  | Dairy |  |  |  | Sugar, Ethanol and Energy |  | Total
Finished goods at the beginning of year | 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 | 245,402 |  |  | 106 |  |  | 21,647 |  |  |  |  | 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 | 255,595 |  |  | 160,426 |  |  | 203,885 |  |  |  |  | 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 |  |  |  | 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 | 227,791 |  |  | 108 |  |  | 16,468 |  |  |  |  | 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 | 216,234 |  |  | 112,153 |  |  | 158,077 |  |  |  |  | 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.

X
- References No definition available. + Details
Name: | ifrs-full_AnalysisOfIncomeAndExpenseAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the cost of sales. [Refer: Cost of sales] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfCostOfSalesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration