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Cost of revenue

9 Months Ended

Sep. 30, 2025

Analysis of income and expense [abstract]

Cost of revenue

Cost of revenue

The following tables show our cost of revenue for the periods indicated:

			Nine-month ended September 30, 2025 (unaudited)
			Crops						Rice						Dairy						Sugar, Ethanol and Energy						Total
Finished goods at the beginning of 2025 (Note 18)			40,345						32,623						20,553						94,633						188,154
Cost of production of manufactured products (Note 6)			51,708						143,857						161,054						360,023						716,642
Purchases			23,045						3,178						4,401						9,284						39,908
Agricultural produce			147,590						43						15,232						8,413						171,278
Transfer to raw material			(56,300)						(9,173)						—						—						(65,473)
Direct agricultural selling expenses			15,667						—						—						—						15,667
Tax recoveries (i)			—						—						—						(33,722)						(33,722)
Changes in net realizable value of agricultural produce after harvest			8,203						—						—						(609)						7,594
Loss of idle productive capacity			—						—						—						17,912						17,912
Finished goods as of September 30, 2025 (Note 18)			(60,252)						(22,680)						(18,431)						(119,360)						(220,723)
Exchange differences			(3,495)						(1,395)						(732)						9,803						4,181
Cost of revenue for the period			166,511						146,453						182,077						346,377						841,418

(i): Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values.

			Nine-month ended September 30, 2024 (unaudited)
			Crops						Rice						Dairy						Sugar, Ethanol and Energy						Total
Finished goods at the beginning of 2024			33,407						9,306						9,927						126,971						179,611
Cost of production of manufactured products (Note 6)			49,640						189,461						169,715						423,226						832,042
Purchases			15,241						1,939						6,624						654						24,458
Agricultural produce			194,297						—						16,091						6,067						216,455
Transfer to raw material			(82,716)						(4,740)						—						—						(87,456)
Direct agricultural selling expenses			21,403						—						—						—						21,403
Tax recoveries (i)			—						—						—						(34,016)						(34,016)
Changes in net realizable value of agricultural produce after harvest			(19,993)						—						—						540						(19,453)
Finished goods as of September 30, 2024			(59,475)						(30,193)						(10,804)						(131,270)						(231,742)
Exchange differences			17,986						743						(5,193)						(14,028)						(492)
Cost of revenue for the period			169,790						166,516						186,360						378,144						900,810

(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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- Definition

The disclosure of the cost of sales. [Refer: Cost of sales]

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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