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Cost of revenue | 12 Months Ended
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Dec. 31, 2024
Analysis of income and expense [abstract] |
Cost of revenue | Cost of revenue For the year ended December 31:
| 2024
| Crops |  | Rice |  | Dairy |  | Sugar, Ethanol and Energy |  |  |  | Total
Finished goods at the beginning of year (Note 19) | 33,407 |  |  | 9,306 |  |  | 9,927 |  |  | 126,971 |  |  |  |  | 179,611 |
Cost of production of manufactured products (Note 6) | 67,821 |  |  | 241,734 |  |  | 236,410 |  |  | 543,176 |  |  |  |  | 1,089,141 |
Purchases | 24,015 |  |  | 1,128 |  |  | 6,839 |  |  | 1,837 |  |  |  |  | 33,819 |
Agricultural produce | 220,471 |  |  | — |  |  | 23,083 |  |  | 6,067 |  |  |  |  | 249,621 |
Transfer to raw material | (102,773) |  |  | 2,302 |  |  | — |  |  | — |  |  |  |  | (100,471) |
Direct agricultural selling expenses | 27,861 |  |  | — |  |  | — |  |  | — |  |  |  |  | 27,861 |
Tax recoveries (i) | — |  |  | — |  |  | — |  |  | (56,361) |  |  |  |  | (56,361) |
Changes in net realizable value of agricultural produce after harvest | (22,436) |  |  | (6,555) |  |  | — |  |  | 554 |  |  |  |  | (28,437) |
Loss of idle capacity | — |  |  | — |  |  | — |  |  | 4,918 |  |  |  |  | 4,918 |
Finished goods at the end of the year (Note 19) | (40,345) |  |  | (32,623) |  |  | (20,553) |  |  | (94,633) |  |  |  |  | (188,154) |
Exchange differences | 18,312 |  |  | 3,003 |  |  | (459) |  |  | (33,689) |  |  |  |  | (12,833) |
Cost of revenue | 226,333 |  |  | 218,295 |  |  | 255,247 |  |  | 498,840 |  |  |  |  | 1,198,715 |
(i) Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values for an amount of USD 37.8 million and for PIS and COFINS for an amount of USD 18.5 million. For the year ended December 31:
| 2023
| Crops |  | Rice |  | Dairy |  |  |  | Sugar, Ethanol and Energy |  | Total
Finished goods at the beginning of year | 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 revenue | 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 and of PIS/COFINS crédits. 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 | (37,539) |  |  | (13,659) |  |  | (12,825) |  |  |  |  | (88,693) |  |  | (152,716) |
Exchange differences | 2,363 |  |  | (96) |  |  | (2,102) |  |  |  |  | 7,141 |  |  | 7,306 |
Cost of revenue | 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.

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