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Material accounting estimates and judgments (Tables)
 12 Months Ended
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 / CountrySeptember 30, 2024September 30, 2023
La Carolina / Crops / Argentina314 281 
El Orden / Crops / Argentina301 271 
La Guarida / Crops / Argentina2,923 2,623 
Los Guayacanes / Crops / Argentina3,573 3,206 
Doña Marina / Rice / Argentina6,220 5,582 
El Colorado / Crops / Argentina3,124 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 tested143,202 143,976 
Total assets allocated to CGUs tested159,657 158,743 
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 AssumptionsDecember 31, 2024
Perpetuity growth rate2%
Discount rate10%
Projected operating incomeBusiness/segment key assumption




CropsDairy
Main assumptions2025Main assumptions2025
Area ('000 Has.) (1)
224Milking cows ('000 Heads)14,484
Soy yield (tons/hect) (2)
2.5Cow productivity (lt/head/day)37.8
Corn yield (tons/hect)6.4Processed milk ('000 lt/day)1,159
Peanut yield (tons/hect)3.4International milk powder price ($/ton)3,803
Soy FAS average price ($/ton) 300
Wheat price ($/ton)215
Peanut planted Area (000 Has)25.4
RiceSugar, Ethanol & Energy
Main assumptions2025Main assumptions2025
Area ('000 Has.)62.8Milling (MM Tons)13.1
Rice yield (tons/hect)6.7TRS (Kg/Ton)130.2
Domestic white rice price ($/ton)777Sugar #11 price (cents/lb)18.7
Production cost (usd/ha)1,583Energy efficiency (KWH/ton)60
Rough rice production ('000)418Ethanol mix (%)47 %
Rice export price ($/ton - FOB)636Yield. Ton/ha78.5


(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 AssumptionsSeptember 30, 2024September 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 segmentSeptember 30, 2024September 30, 2023
AVI / Sugar, Ethanol and Energy2,915 2,937 
UMA / Sugar, Ethanol and Energy1,093 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 tested599,509 600,764 
Total assets allocated to 2 CGUs tested603,517 604,803