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Biological assets (Tables) | 12 Months Ended
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Jun. 30, 2023
Biological assets |
Schedule of changes biological assets |
|  | Agricultural business |
|  | Sown land-crops |  |  | Sugarcane fields |  |  | Breeding cattle and cattle for sale (i) |  |  | Other cattle (i) |  |  | Others |  |  | Total |
|  | Level 1 |  |  | Level 3 |  |  | Level 3 |  |  | Level 2 |  |  | Level 2 |  |  | Level 1 |  |  | Level 1 |
Balance as of June 30, 2021 |  |  | 326 |  |  |  | 13,370 |  |  |  | 8,215 |  |  |  | 12,943 |  |  |  | 217 |  |  |  | 156 |  |  |  | 35,227 |
Non-current (Production) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 11,126 |  |  |  | 200 |  |  |  | 156 |  |  |  | 11,482 |
Current (Consumable) |  |  | 326 |  |  |  | 13,370 |  |  |  | 8,215 |  |  |  | 1,817 |  |  |  | 17 |  |  |  | - |  |  |  | 23,745 |
Balance as of June 30, 2021 |  |  | 326 |  |  |  | 13,370 |  |  |  | 8,215 |  |  |  | 12,943 |  |  |  | 217 |  |  |  | 156 |  |  |  | 35,227 |
Transfers |  |  | (1,000 | ) |  |  | 1,000 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Purchases |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,738 |  |  |  | 11 |  |  |  | - |  |  |  | 3,749 |
Initial recognition and changes in the fair value of biological assets (i) |  |  | - |  |  |  | 26,644 |  |  |  | 13,551 |  |  |  | (647 | ) |  |  | 50 |  |  |  | - |  |  |  | 39,598 |
Decrease due to harvest |  |  | - |  |  |  | (77,180 | ) |  |  | (23,276 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (100,456 | )
Sales |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (6,644 | ) |  |  | (22 | ) |  |  | - |  |  |  | (6,666 | )
Consumptions |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (30 | ) |  |  | - |  |  |  | (26 | ) |  |  | (56 | )
Costs for the year |  |  | 5,668 |  |  |  | 42,047 |  |  |  | 12,754 |  |  |  | 5,797 |  |  |  | - |  |  |  | 6 |  |  |  | 66,272 |
Foreign exchange |  |  | (1,000 | ) |  |  | (373 | ) |  |  | (2,386 | ) |  |  | (964 | ) |  |  | - |  |  |  | - |  |  |  | (4,723 | )
Balance as of June 30, 2022 |  |  | 3,994 |  |  |  | 5,508 |  |  |  | 8,858 |  |  |  | 14,193 |  |  |  | 256 |  |  |  | 136 |  |  |  | 32,945 |
Non-current (Production) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12,718 |  |  |  | 232 |  |  |  | 136 |  |  |  | 13,086 |
Current (Consumable) |  |  | 3,994 |  |  |  | 5,508 |  |  |  | 8,858 |  |  |  | 1,475 |  |  |  | 24 |  |  |  | - |  |  |  | 19,859 |
Balance as of June 30, 2022 |  |  | 3,994 |  |  |  | 5,508 |  |  |  | 8,858 |  |  |  | 14,193 |  |  |  | 256 |  |  |  | 136 |  |  |  | 32,945 |
Purchases |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,156 |  |  |  | 12 |  |  |  | - |  |  |  | 1,168 |
Transfers |  |  | (835 | ) |  |  | 835 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Initial recognition and changes in the fair value of biological assets (i) |  |  | - |  |  |  | 4,517 |  |  |  | (375 | ) |  |  | (5,397 | ) |  |  | (92 | ) |  |  | - |  |  |  | (1,347 | )
Decrease due to harvest |  |  | - |  |  |  | (56,662 | ) |  |  | (13,703 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (70,365 | )
Sales |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4,572 | ) |  |  | (7 | ) |  |  | - |  |  |  | (4,579 | )
Consumes |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (23 | ) |  |  | (1 | ) |  |  | (32 | ) |  |  | (56 | )
Costs for the year |  |  | 4,322 |  |  |  | 48,294 |  |  |  | 11,165 |  |  |  | 5,351 |  |  |  | - |  |  |  | 11 |  |  |  | 69,143 |
Currency translation adjustment |  |  | 1,414 |  |  |  | (757 | ) |  |  | 321 |  |  |  | 112 |  |  |  | - |  |  |  | - |  |  |  | 1,090 |
Balance as of June 30, 2023 |  |  | 8,895 |  |  |  | 1,735 |  |  |  | 6,266 |  |  |  | 10,820 |  |  |  | 168 |  |  |  | 115 |  |  |  | 27,999 |
Non-current (Production) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9,044 |  |  |  | 147 |  |  |  | 114 |  |  |  | 9,305 |
Current (Consumable) |  |  | 8,895 |  |  |  | 1,735 |  |  |  | 6,266 |  |  |  | 1,776 |  |  |  | 21 |  |  |  | 1 |  |  |  | 18,694 |
Balance as of June 30, 2023 |  |  | 8,895 |  |  |  | 1,735 |  |  |  | 6,266 |  |  |  | 10,820 |  |  |  | 168 |  |  |  | 115 |  |  |  | 27,999 |
Schedule of presents main parameters |
Description |  | Valuation technique |  | Parameters |  | Range
Cattle (Level 2) |  | Comparable market prices |  | Price per livestock head/kg and per category |  | -
Sown land-crops (Level 3) |  | Discounted cash flows |  | Yields - Operating costs - Selling expenses - Future of sale prices |  | Argentina
|  |  | Yields: 0.77 - 10.50 tn./ha.
|  |  | Future of sale prices: 51,921 - 124,611 ARS/tn
|  |  | Operating cost: 5,153 -92,749 ARS/ha
|  |  | Brazil:
|  |  | Yields: 101.60 tn./ha.
|  |  | Future of sale prices: 43.84 BRL/tn.
|  |  | Operating cost: 11.45 BRL/ha.
Sugarcane fields (Level 3) |  | Discounted cash flows |  | Yields - Operating costs - Selling expenses - Future of sale prices - Discount rate |  | Brazil:
|  |  | Yields: 83.43 tn/ha
|  |  | Future of sale prices: 147.33 BRL/tn.
|  |  | Operating cost: 85.58 BRL/tn.
Schedule of Capitalized cost of production |
|  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2021 |
Supplies and labors |  |  | 51,910 |  |  |  | 50,635 |  |  |  | 51,317 |
Salaries, social security costs and other personnel expenses |  |  | 3,110 |  |  |  | 2,852 |  |  |  | 2,951 |
Depreciation and amortization |  |  | 9,144 |  |  |  | 7,657 |  |  |  | 9,259 |
Fees and payments for services |  |  | 137 |  |  |  | 170 |  |  |  | 172 |
Maintenance, security, cleaning, repairs and others |  |  | 438 |  |  |  | 493 |  |  |  | 576 |
Taxes, rates and contributions |  |  | 94 |  |  |  | 162 |  |  |  | 216 |
Leases and service charges |  |  | 34 |  |  |  | 26 |  |  |  | 43 |
Freights |  |  | 478 |  |  |  | 360 |  |  |  | 407 |
Travelling, library expenses and stationery |  |  | 354 |  |  |  | 317 |  |  |  | 254 |
Other expenses |  |  | 3,433 |  |  |  | 3,600 |  |  |  | 3,352 |
|  |  | 69,132 |  |  |  | 66,272 |  |  |  | 68,547 |

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