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Expenses by nature | 12 Months Ended
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Jun. 30, 2023
Expenses by nature |
27. Expenses by nature | 27. Expenses by nature The Group disclosed expenses in the statement of income by function as part of the line items “Costs”, “General and administrative expenses” and “Selling expenses”. The following tables provide additional disclosure regarding expenses by nature and their relationship to the function within the Group as of June 30, 2023, 2022 and 2021.
|  | Costs |  |  | General and administrative expenses |  |  | Selling expenses |  |  | 06.30.2023 |
Change in agricultural products and biological assets |  |  | 57,012 |  |  |  | - |  |  |  | - |  |  |  | 57,012 |
Salaries, social security costs and other personnel expenses |  |  | 14,493 |  |  |  | 10,402 |  |  |  | 1,371 |  |  |  | 26,266 |
Fees and payments for services |  |  | 11,030 |  |  |  | 2,788 |  |  |  | 1,134 |  |  |  | 14,952 |
Cost of sale of goods and services |  |  | 13,620 |  |  |  | - |  |  |  | - |  |  |  | 13,620 |
Maintenance, security, cleaning, repairs and others |  |  | 8,371 |  |  |  | 1,518 |  |  |  | 15 |  |  |  | 9,904 |
Taxes, rates and contributions |  |  | 2,021 |  |  |  | 741 |  |  |  | 5,668 |  |  |  | 8,430 |
Advertising and other selling expenses |  |  | 4,700 |  |  |  | 18 |  |  |  | 369 |  |  |  | 5,087 |
Freights |  |  | 6 |  |  |  | 3 |  |  |  | 4,010 |  |  |  | 4,019 |
Director's fees (*) |  |  | - |  |  |  | 10,253 |  |  |  | - |  |  |  | 10,253 |
Depreciation and amortization |  |  | 1,725 |  |  |  | 853 |  |  |  | 110 |  |  |  | 2,688 |
Leases and service charges |  |  | 796 |  |  |  | 307 |  |  |  | 31 |  |  |  | 1,134 |
Travelling, library expenses and stationery |  |  | 384 |  |  |  | 289 |  |  |  | 176 |  |  |  | 849 |
Supplies and labors |  |  | 670 |  |  |  | - |  |  |  | 17 |  |  |  | 687 |
Other expenses |  |  | 218 |  |  |  | 187 |  |  |  | 31 |  |  |  | 436 |
Bank expenses |  |  | 37 |  |  |  | 411 |  |  |  | 11 |  |  |  | 459 |
Conditioning and clearance |  |  | - |  |  |  | - |  |  |  | 414 |  |  |  | 414 |
Interaction and roaming expenses |  |  | 219 |  |  |  | 10 |  |  |  | 4 |  |  |  | 233 |
Allowance for doubtful accounts, net |  |  | - |  |  |  | - |  |  |  | 195 |  |  |  | 195 |
Total expenses by nature as of 06.30.2023 |  |  | 115,302 |  |  |  | 27,780 |  |  |  | 13,556 |  |  |  | 156,638 |
(*)This amount was approved by the Shareholders' Meeting dated on October 5, 2023.
|  | Costs |  |  | General and administrative expenses |  |  | Selling expenses |  |  | 06.30.2022 |
Change in agricultural products and biological assets |  |  | 93,249 |  |  |  | - |  |  |  | - |  |  |  | 93,249 |
Salaries, social security costs and other personnel expenses |  |  | 12,976 |  |  |  | 9,093 |  |  |  | 852 |  |  |  | 22,921 |
Fees and payments for services |  |  | 11,618 |  |  |  | 2,220 |  |  |  | 1,313 |  |  |  | 15,151 |
Cost of sale of goods and services |  |  | 16,015 |  |  |  | - |  |  |  | - |  |  |  | 16,015 |
Maintenance, security, cleaning, repairs and others |  |  | 7,614 |  |  |  | 1,522 |  |  |  | 9 |  |  |  | 9,145 |
Taxes, rates and contributions |  |  | 2,466 |  |  |  | 612 |  |  |  | 5,898 |  |  |  | 8,976 |
Advertising and other selling expenses |  |  | 2,861 |  |  |  | - |  |  |  | 929 |  |  |  | 3,790 |
Freights |  |  | 6 |  |  |  | 2 |  |  |  | 4,911 |  |  |  | 4,919 |
Director's fees |  |  | - |  |  |  | 3,928 |  |  |  | - |  |  |  | 3,928 |
Depreciation and amortization |  |  | 1,638 |  |  |  | 979 |  |  |  | 45 |  |  |  | 2,662 |
Leases and service charges |  |  | 694 |  |  |  | 259 |  |  |  | 24 |  |  |  | 977 |
Travelling, library expenses and stationery |  |  | 259 |  |  |  | 321 |  |  |  | 119 |  |  |  | 699 |
Supplies and labors |  |  | 604 |  |  |  | - |  |  |  | 647 |  |  |  | 1,251 |
Other expenses |  |  | 206 |  |  |  | 172 |  |  |  | 454 |  |  |  | 832 |
Bank expenses |  |  | 24 |  |  |  | 392 |  |  |  | 2 |  |  |  | 418 |
Conditioning and clearance |  |  | - |  |  |  | - |  |  |  | 638 |  |  |  | 638 |
Interaction and roaming expenses |  |  | 213 |  |  |  | 4 |  |  |  | - |  |  |  | 217 |
Allowance for doubtful accounts, net |  |  | - |  |  |  | - |  |  |  | (15 | ) |  |  | (15 | )
Total expenses by nature as of 06.30.2022 |  |  | 150,443 |  |  |  | 19,504 |  |  |  | 15,826 |  |  |  | 185,773 |
|  | Costs |  |  | General and administrative expenses |  |  | Selling expenses |  |  | 06.30.2021 |
Change in agricultural products and biological assets |  |  | 69,518 |  |  |  | - |  |  |  | - |  |  |  | 69,518 |
Salaries, social security costs and other personnel expenses |  |  | 10,839 |  |  |  | 8,095 |  |  |  | 1,015 |  |  |  | 19,949 |
Fees and payments for services |  |  | 14,315 |  |  |  | 1,619 |  |  |  | 1,212 |  |  |  | 17,146 |
Cost of sale of goods and services |  |  | 12,195 |  |  |  | - |  |  |  | - |  |  |  | 12,195 |
Maintenance, security, cleaning, repairs and others |  |  | 6,013 |  |  |  | 1,477 |  |  |  | 15 |  |  |  | 7,505 |
Taxes, rates and contributions |  |  | 1,906 |  |  |  | 593 |  |  |  | 5,508 |  |  |  | 8,007 |
Advertising and other selling expenses |  |  | 1,265 |  |  |  | - |  |  |  | 244 |  |  |  | 1,509 |
Freights |  |  | 4 |  |  |  | 17 |  |  |  | 4,195 |  |  |  | 4,216 |
Director's fees |  |  | - |  |  |  | 4,471 |  |  |  | - |  |  |  | 4,471 |
Depreciation and amortization |  |  | 1,811 |  |  |  | 1,022 |  |  |  | 112 |  |  |  | 2,945 |
Leases and service charges |  |  | 795 |  |  |  | 183 |  |  |  | 60 |  |  |  | 1,038 |
Travelling, library expenses and stationery |  |  | 134 |  |  |  | 211 |  |  |  | 73 |  |  |  | 418 |
Supplies and labors |  |  | 502 |  |  |  | - |  |  |  | 573 |  |  |  | 1,075 |
Other expenses |  |  | 122 |  |  |  | 203 |  |  |  | 200 |  |  |  | 525 |
Bank expenses |  |  | 17 |  |  |  | 371 |  |  |  | 4 |  |  |  | 392 |
Conditioning and clearance |  |  | - |  |  |  | - |  |  |  | 668 |  |  |  | 668 |
Interaction and roaming expenses |  |  | 166 |  |  |  | 4 |  |  |  | - |  |  |  | 170 |
Allowance for doubtful accounts, net |  |  | - |  |  |  | - |  |  |  | 780 |  |  |  | 780 |
Total expenses by nature as of 06.30.2021 |  |  | 119,602 |  |  |  | 18,266 |  |  |  | 14,659 |  |  |  | 152,527 |

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