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Material accounting estimates and judgments (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of changes in accounting estimates [abstract] |
Schedule of Goodwill Allocated | The following table shows only the 6 CGUs (2023: 6 CGUs) where goodwill was allocated at each period end and the corresponding amount of goodwill allocated to each one:
CGU / Operating segment / Country |  | September 30, 2024 |  | September 30, 2023
La Carolina / Crops / Argentina |  | 314 |  |  | 281 |
El Orden / Crops / Argentina |  | 301 |  |  | 271 |
La Guarida / Crops / Argentina |  | 2,923 |  |  | 2,623 |
Los Guayacanes / Crops / Argentina |  | 3,573 |  |  | 3,206 |
Doña Marina / Rice / Argentina |  | 6,220 |  |  | 5,582 |
El Colorado / Crops / Argentina |  | 3,124 |  |  | 2,804 |
Closing net book value of goodwill allocated to CGUs tested (Note 15) |  | 16,455 |  |  | 14,767 |
Closing net book value of PPE items and other assets allocated to CGUs tested |  | 143,202 |  |  | 143,976 |
Total assets allocated to CGUs tested |  | 159,657 |  |  | 158,743 |
Schedule of Key Assumptions in Valuation Calculations | The key assumptions used by management in the value-in-use calculations which are considered to be most sensitive to the calculation are the followings.
Key Assumptions |  | December 31, 2024 |
Perpetuity growth rate |  | 2% |
Discount rate |  | 10% |
Projected operating income |  | Business/segment key assumption |
Crops |  | Dairy
Main assumptions |  | 2025 |  | Main assumptions |  | 2025
Area ('000 Has.) (1) |  | 224 |  | Milking cows ('000 Heads) |  | 14,484
Soy yield (tons/hect) (2) |  | 2.5 |  | Cow productivity (lt/head/day) |  | 37.8
Corn yield (tons/hect) |  | 6.4 |  | Processed milk ('000 lt/day) |  | 1,159
Peanut yield (tons/hect) |  | 3.4 |  | International milk powder price ($/ton) |  | 3,803
Soy FAS average price ($/ton) |  | 300 |  |  |  |
Wheat price ($/ton) |  | 215 |  |  |  |
Peanut planted Area (000 Has) |  | 25.4 |  |  |  |
Rice |  | Sugar, Ethanol & Energy
Main assumptions |  | 2025 |  | Main assumptions |  | 2025
Area ('000 Has.) |  | 62.8 |  | Milling (MM Tons) |  | 13.1
Rice yield (tons/hect) |  | 6.7 |  | TRS (Kg/Ton) |  | 130.2
Domestic white rice price ($/ton) |  | 777 |  | Sugar #11 price (cents/lb) |  | 18.7
Production cost (usd/ha) |  | 1,583 |  | Energy efficiency (KWH/ton) |  | 60
Rough rice production ('000) |  | 418 |  | Ethanol mix (%) |  | 47 | %
Rice export price ($/ton - FOB) |  | 636 |  | Yield. Ton/ha |  | 78.5
(1) Planted area expressed as calendar year. Includes summer crops from the 2024/25 harvest season and winter crops from the upcoming 2025/26 campaign. (2) Includes soybean 1st crop and 2nd crop. (3) Expected yield for wheat for the 2025/26 campaign. (4) Physical yield The key assumptions used by management in the value-in-use calculations which are considered to be most sensitive to the calculation are
Key Assumptions |  | September 30, 2024 |  | September 30, 2023
Financial projections |  | Covers 5 years for UMA (*) |  | Covers 5 years for UMA (*)
|  | Covers 5 years for AVI (**) |  | Covers 5 years for AVI (**)
Yield average growth rates |  | 0-2% |  | 0-2%
Future pricing increases |  | 0.46% per annum |  | 0.46% per annum
Future cost decrease |  | 0.96% per annum |  | 0.96% per annum
Discount rates |  | 5.0% |  | 5.2%
Perpetuity growth rate |  | 1% |  | 1%
(*) UMA stands for Usina Monte Alegre LTDA. (**) AVI stands for Adecoagro Vale Do Ivinhema S.A. The following table shows only the 2 CGUs where goodwill was allocated at each period end and the corresponding amount of goodwill allocated to each one:
CGU/ Operating segment |  | September 30, 2024 |  | September 30, 2023
AVI / Sugar, Ethanol and Energy |  | 2,915 |  |  | 2,937 |
UMA / Sugar, Ethanol and Energy |  | 1,093 |  |  | 1,102 |
Closing net book value of goodwill allocated to CGUs tested (Note 15) |  | 4,008 |  |  | 4,039 |
Closing net book value of PPE items allocated to CGUs tested |  | 599,509 |  |  | 600,764 |
Total assets allocated to 2 CGUs tested |  | 603,517 |  |  | 604,803 |

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