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Cash flow information (Tables) | 12 Months Ended
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Jun. 30, 2023
Cash flow information |
Schedule of cash flows generated |
|  | Note |  |  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2021 |
Profit/ (loss) for the year |  |  |  |  |  | 78,179 |  |  |  | 135,815 |  |  |  | (86,617 | )
Profit from discontinued operations |  |  |  |  |  | - |  |  |  | - |  |  |  | 29,190 |
Adjustments for: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax |  |  | 23 |  |  |  | (72,721 | ) |  |  | 4,262 |  |  |  | 98,772 |
Amortization and depreciation |  |  | 27 |  |  |  | 2,688 |  |  |  | 2,662 |  |  |  | 2,945 |
Gain from disposal of trading properties |  |  |  |  |  |  | (2,991 | ) |  |  | - |  |  |  | - |
Loss/ (gain) from disposal of property, plant and equipment |  |  |  |  |  |  | 674 |  |  |  | (17 | ) |  |  | (22 | )
Realization of currency translation adjustment |  |  |  |  |  |  | (423 | ) |  |  | - |  |  |  | - |
Net loss/ (gain) from fair value adjustment of investment properties |  |  |  |  |  |  | 51,677 |  |  |  | (35,750 | ) |  |  | 7,940 |
Gain from disposal of subsidiary and associates |  |  |  |  |  |  | - |  |  |  | - |  |  |  | (132 | )
Financial results, net |  |  |  |  |  |  | (7,903 | ) |  |  | (62,488 | ) |  |  | (31,087 | )
Provisions and allowances |  |  |  |  |  |  | 18,213 |  |  |  | 4,627 |  |  |  | 1,746 |
Share of (profit)/ loss of associates and joint ventures |  |  | 8 |  |  |  | (1,580 | ) |  |  | 420 |  |  |  | 15,679 |
Management fees |  |  |  |  |  |  | 4,760 |  |  |  | 8,988 |  |  |  | - |
(Gain)/ loss from repurchase of Non-convertible Notes |  |  |  |  |  |  | (3,516 | ) |  |  | (3,139 | ) |  |  | 88 |
Changes in net realizable value of agricultural products after harvest |  |  |  |  |  |  | 2,538 |  |  |  | 4,307 |  |  |  | 2,085 |
Unrealized initial recognition and changes in fair value of biological assets and agricultural products at the point of harvest |  |  |  |  |  |  | (6,873 | ) |  |  | (40,270 | ) |  |  | (43,521 | )
Other operating results |  |  |  |  |  |  | - |  |  |  | - |  |  |  | 1,188 |
Gain from disposal of farmlands |  |  |  |  |  |  | (15,026 | ) |  |  | (11,868 | ) |  |  | (4,631 | )
Granting Plan of actions |  |  |  |  |  |  | - |  |  |  | - |  |  |  | 166 |
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(Increase)/ decrease in inventories |  |  |  |  |  |  | (2,420 | ) |  |  | 444 |  |  |  | (16,399 | )
Decrease/ (increase) in trading properties |  |  |  |  |  |  | 92 |  |  |  | 192 |  |  |  | (99 | )
Decrease in biological assets |  |  |  |  |  |  | 22,442 |  |  |  | 50,182 |  |  |  | 41,122 |
Decrease in trade and other receivables |  |  |  |  |  |  | 11,429 |  |  |  | 9,869 |  |  |  | 14,791 |
(Decrease)/ increase in trade and other payables |  |  |  |  |  |  | (34,293 | ) |  |  | (14,278 | ) |  |  | 2,309 |
Increase/ (Decrease)in salaries and social security liabilities |  |  |  |  |  |  | 676 |  |  |  | 164 |  |  |  | (1,138 | )
Decrease in provisions |  |  |  |  |  |  | (79 | ) |  |  | (621 | ) |  |  | (548 | )
Decrease in lease liabilities |  |  |  |  |  |  | (3,690 | ) |  |  | (4,107 | ) |  |  | (5,780 | )
Net variation in derivative financial instruments |  |  |  |  |  |  | (99 | ) |  |  | 263 |  |  |  | (7,056 | )
Increase in right of use assets |  |  |  |  |  |  | 3 |  |  |  | - |  |  |  | (177 | )
Net cash generated from continuing operating activities before income tax paid |  |  |  |  |  |  | 41,757 |  |  |  | 49,657 |  |  |  | 20,814 |
Net cash generated from discontinued operating activities before income tax paid |  |  |  |  |  |  | - |  |  |  | - |  |  |  | 11,631 |
Net cash generated from operating activities before income tax paid |  |  |  |  |  |  | 41,757 |  |  |  | 49,657 |  |  |  | 32,445 |
Schedule of deconsolidation or reclassification of assets and liabilities |
|  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2021 |
Investment properties |  |  | - |  |  |  | - |  |  |  | 415,546 |
Property, plant and equipment |  |  | - |  |  |  | - |  |  |  | 169,649 |
Trading properties |  |  | - |  |  |  | - |  |  |  | 27,185 |
Intangible assets |  |  | - |  |  |  | - |  |  |  | 129,195 |
Right-of-use assets |  |  | - |  |  |  | - |  |  |  | 91,393 |
Investments in associates and joint ventures |  |  | - |  |  |  | - |  |  |  | 171,253 |
Deferred income tax assets |  |  | - |  |  |  | - |  |  |  | 2,007 |
Income tax credit |  |  | - |  |  |  | - |  |  |  | 1,507 |
Restricted assets |  |  | - |  |  |  | - |  |  |  | 29,696 |
Trade and other receivables |  |  | - |  |  |  | - |  |  |  | 249,909 |
Investments in financial assets |  |  | - |  |  |  | - |  |  |  | 111,862 |
Derivative financial instruments |  |  | - |  |  |  | - |  |  |  | 1,300 |
Inventories |  |  | - |  |  |  | - |  |  |  | 16,658 |
Group of assets held for sale |  |  | - |  |  |  | - |  |  |  | 194,531 |
Borrowings |  |  | - |  |  |  | - |  |  |  | (1,503,569 | )
Lease liabilities |  |  | - |  |  |  | - |  |  |  | (83,768 | )
Deferred income tax liabilities |  |  | - |  |  |  | - |  |  |  | (57,484 | )
Trade and other payables |  |  | - |  |  |  | - |  |  |  | (108,709 | )
Income tax liabilities |  |  | - |  |  |  | - |  |  |  | (2,106 | )
Provisions |  |  | - |  |  |  | - |  |  |  | (25,083 | )
Employee benefits |  |  | - |  |  |  | - |  |  |  | (2,205 | )
Derivative financial instruments |  |  | - |  |  |  | - |  |  |  | (2,205 | )
Salaries and social security liabilities |  |  | - |  |  |  | - |  |  |  | (15,651 | )
Group of liabilities held for sale |  |  | - |  |  |  | - |  |  |  | (101,829 | )
Net value of incorporated assets that do not affect cash |  |  | - |  |  |  | - |  |  |  | (290,918 | )
Cash and cash equivalents |  |  | - |  |  |  | - |  |  |  | (513,762 | )
Non-controlling interest |  |  | - |  |  |  | - |  |  |  | (221,013 | )
Net value of incorporated assets/ disposal assets |  |  | - |  |  |  | - |  |  |  | (1,025,693 | )
Net (outflow) inflow of cash and cash equivalents / assets and liabilities held for sale |  |  | - |  |  |  | - |  |  |  | (1,025,693 | )
Schedule of detail of significant non-cash transactions |
|  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2021 |
Increase/ (decrease) in participation in subsidiaries, associates and joint ventures due to currency translation adjustment |  |  | 3,154 |  |  |  | 19,072 |  |  |  | 12,620 |
Increase in other reserves through an increase in investments in associates and joint ventures |  |  | 7,627 |  |  |  | 366 |  |  |  | 20,896 |
Increase in intangible assets through a decrease in investment in associates |  |  | - |  |  |  | - |  |  |  | 2,889 |
Decrease in property, plant and equipment through an increase in tax credits and tax liabilities |  |  | - |  |  |  | - |  |  |  | 1,625 |
Increase in property, plant and equipment through a decrease in investment properties |  |  | - |  |  |  | - |  |  |  | 7,845 |
Decrease in property, plant and equipment through an increase in equity |  |  | 266 |  |  |  | 1,968 |  |  |  | 849 |
Decrease trade and other receivables through a decrease in lease liabilities |  |  | - |  |  |  | 6 |  |  |  | 65 |
Increase in financial instruments through a decrease in trade and other receivables with related parties |  |  | - |  |  |  | - |  |  |  | 153 |
Increase in trading properties through an increase in borrowings |  |  | - |  |  |  | - |  |  |  | 216 |
Dividends in shares distribution |  |  | - |  |  |  | - |  |  |  | 2,570 |
Increase in investment properties through an increase in borrowings |  |  | - |  |  |  | - |  |  |  | 1,438 |
Increase in rights of use assets through an increase in lease liabilities |  |  | 9,614 |  |  |  | 2,123 |  |  |  | 7,123 |
Barter transactions of investment properties |  |  | - |  |  |  | 6,767 |  |  |  | - |
Increase in investment properties through an increase in trade and other payables |  |  | 143 |  |  |  | 399 |  |  |  | - |
Cancellation of non-convertible notes in portfolio |  |  | - |  |  |  | 18,460 |  |  |  | - |
Decrease in investment properties through an increase in property, plant and equipment |  |  | 860 |  |  |  | 10,688 |  |  |  | - |
Decrease in property, plant and equipment through an increase in investment properties |  |  | 4,629 |  |  |  | 2,499 |  |  |  | - |
Increase in investment in associates and joint ventures through an increase in the reserve share-based payments |  |  | - |  |  |  | 151 |  |  |  | - |
Increase in intangible assets through an increase in trade and other payables |  |  | - |  |  |  | 26 |  |  |  | - |
Increase in non-convertible notes through a decrease in non-convertible notes |  |  | 64,742 |  |  |  | 22,127 |  |  |  | - |
Increase in investment in associates through a decrease in investments in financial assets |  |  | - |  |  |  | 1,865 |  |  |  | - |
Decrease in equity through an increase in deferred income tax liabilities |  |  | - |  |  |  | 806 |  |  |  | - |
Increase in intangible assets through an increase in payroll and social security liabilities |  |  | - |  |  |  | 56 |  |  |  | - |
Decrease in borrowings through a decrease in trade and other receivables |  |  | - |  |  |  | 951 |  |  |  | - |
Increase in investment in associates and joint ventures through an decrease in investments in financial assets |  |  | - |  |  |  | 97 |  |  |  | - |
Increase in dividends receivables through a decrease in investment in associates and join ventures |  |  | 5 |  |  |  | 37 |  |  |  | - |
Capital contributions from non-controlling interest in subsidiaries through a decrease in borrowings |  |  | - |  |  |  | 9 |  |  |  | - |
Capital contributions from non-controlling interest in subsidiaries through an increase in trade and other receivables |  |  | - |  |  |  | 11 |  |  |  | - |
Decrease in property, plant and equipment through an increase in trade and other receivables |  |  | 2,978 |  |  |  | 34 |  |  |  | - |
Decrease in trading properties through an increase in intangible assets |  |  | 1,272 |  |  |  | - |  |  |  | - |
Increase in equity through an increase in investment properties |  |  | 1,191 |  |  |  | - |  |  |  | - |
Increase in deferred income tax liabilities through a decrease in shareholders' equity |  |  | 344 |  |  |  | - |  |  |  | - |
Decrease in investment properties through a decrease in financial assets |  |  | 78 |  |  |  | - |  |  |  | - |
Decrease in equity through an increase in trade and other payables |  |  | 191 |  |  |  | - |  |  |  | - |
Decrease in investment in financial assets through a decrease in trade and other payables |  |  | 368 |  |  |  | - |  |  |  | - |
Decrease in dividends receivables through an increase in financial assets |  |  | 15 |  |  |  | - |  |  |  | - |
Increase in property, plant and equipment through an increase in trade and other payables |  |  | 7,541 |  |  |  | - |  |  |  | - |
Increase in investment properties through a decrease in trading properties |  |  | 579 |  |  |  | - |  |  |  | - |
Increase in investment properties through a decrease in trade and other receivables |  |  | 46 |  |  |  | - |  |  |  | - |
Decrease in borrowings through a decrease in trading properties |  |  | 338 |  |  |  | - |  |  |  | - |
Increase in investment in financial assets through a decrease in trade and other receivables |  |  | 580 |  |  |  | - |  |  |  | - |
Decrease in intangible assets through an increase in investment properties |  |  | 53 |  |  |  | - |  |  |  | - |
Decrease in shareholders' equity through a decrease in financial assets |  |  | 2,536 |  |  |  | - |  |  |  | - |
Decrease in shareholders' equity through a decrease in trade and other receivables |  |  | 1,695 |  |  |  | - |  |  |  | - |
Increase in investment in associates through a decrease in trade and other receivables |  |  | 31 |  |  |  | - |  |  |  | - |
Decrease in intangible assets through an increase in trading properties |  |  | 147 |  |  |  | - |  |  |  | - |

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