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Expenses by nature

12 Months Ended

Jun. 30, 2023

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