XML 63 R47.htm IDEA: XBRL DOCUMENT v3.23.3
Segment information (Tables)
 12 Months Ended
Jun. 30, 2023
Segment information (Tables)  
Schedule of lines of business of groups operations center

 

 

 06.30.2023

 

 

 

 Agricultural business (I)

 

 

 Urban Properties and Investment business (II)

 

 

 Total segment information

 

 

 Joint ventures (i)

 

 

 Adjustments (ii)

 

 

 Elimination of inter-segment transactions and non-reportable assets / liabilities (iii)

 

 

 Total Statement of Income and Other Comprehensive Income/ Financial Position

 

Revenues

 

 

101,777

 

 

 

72,303

 

 

 

174,080

 

 

 

(453)

 

 

17,435

 

 

 

(657)

 

 

190,405

 

Costs

 

 

(84,462)

 

 

(13,287)

 

 

(97,749)

 

 

198

 

 

 

(17,751)

 

 

-

 

 

 

(115,302)

Initial recognition and changes in the fair value of biological assets and agricultural products at the point of harvest

 

 

(1,515)

 

 

-

 

 

 

(1,515)

 

 

-

 

 

 

-

 

 

 

221

 

 

 

(1,294)

Changes in the net realizable value of agricultural products after harvest

 

 

(2,538)

 

 

-

 

 

 

(2,538)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(2,538)

Gross profit/ (loss)

 

 

13,262

 

 

 

59,016

 

 

 

72,278

 

 

 

(255)

 

 

(316)

 

 

(436)

 

 

71,271

 

Net loss from fair value adjustment of investment properties

 

 

(2,370)

 

 

(51,342)

 

 

(53,712)

 

 

2,035

 

 

 

-

 

 

 

-

 

 

 

(51,677)

Gain from disposal of farmlands

 

 

15,026

 

 

 

-

 

 

 

15,026

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

15,026

 

General and administrative expenses

 

 

(8,493)

 

 

(19,528)

 

 

(28,021)

 

 

67

 

 

 

-

 

 

 

174

 

 

 

(27,780)

Selling expenses

 

 

(9,346)

 

 

(4,538)

 

 

(13,884)

 

 

27

 

 

 

-

 

 

 

301

 

 

 

(13,556)

Other operating results, net

 

 

(1,746)

 

 

(7,284)

 

 

(9,030)

 

 

(25)

 

 

166

 

 

 

(25)

 

 

(8,914)

Management fees

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(4,760)

 

 

-

 

 

 

(4,760)

Profit/ (loss) from operations

 

 

6,333

 

 

 

(23,676)

 

 

(17,343)

 

 

1,849

 

 

 

(4,910)

 

 

14

 

 

 

(20,390)

Share of (loss)/ profit of associates and joint ventures

 

 

(1,038)

 

 

3,889

 

 

 

2,851

 

 

 

(1,271)

 

 

-

 

 

 

-

 

 

 

1,580

 

Segment profit/ (loss)

 

 

5,295

 

 

 

(19,787)

 

 

(14,492)

 

 

578

 

 

 

(4,910)

 

 

14

 

 

 

(18,810)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reportable assets

 

 

211,034

 

 

 

634,934

 

 

 

845,968

 

 

 

(3,513)

 

 

-

 

 

 

226,898

 

 

 

1,069,353

 

Reportable liabilities (*)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(586,327)

 

 

(586,327)

Net reportable assets

 

 

211,034

 

 

 

634,934

 

 

 

845,968

 

 

 

(3,513)

 

 

-

 

 

 

(359,429)

 

 

483,026

 

 

 

 06.30.2022

 

 

 

 Agricultural business (I)

 

 

 Urban Properties and Investment business (II)

 

 

 Total segment information

 

 

 Joint ventures (i)

 

 

 Adjustments (ii)

 

 

 Elimination of inter-segment transactions and non-reportable assets / liabilities (iii)

 

 

 Total Statement of Income and Other Comprehensive Income/ Financial Position

 

Revenues

 

 

138,851

 

 

 

55,174

 

 

 

194,025

 

 

 

(502)

 

 

14,359

 

 

 

(1,248)

 

 

206,634

 

Costs

 

 

(124,285)

 

 

(11,534)

 

 

(135,819)

 

 

196

 

 

 

(14,820)

 

 

-

 

 

 

(150,443)

Initial recognition and changes in the fair value of biological assets and agricultural products at the point of harvest

 

 

39,243

 

 

 

-

 

 

 

39,243

 

 

 

-

 

 

 

-

 

 

 

415

 

 

 

39,658

 

Changes in the net realizable value of agricultural products after harvest

 

 

(4,307)

 

 

-

 

 

 

(4,307)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(4,307)

Gross profit/ (loss)

 

 

49,502

 

 

 

43,640

 

 

 

93,142

 

 

 

(306)

 

 

(461)

 

 

(833)

 

 

91,542

 

Net gain from fair value adjustment of investment properties

 

 

5,304

 

 

 

27,596

 

 

 

32,900

 

 

 

2,850

 

 

 

-

 

 

 

-

 

 

 

35,750

 

Gain from disposal of farmlands

 

 

11,868

 

 

 

-

 

 

 

11,868

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

11,868

 

General and administrative expenses

 

 

(8,166)

 

 

(11,570)

 

 

(19,736)

 

 

58

 

 

 

-

 

 

 

174

 

 

 

(19,504)

Selling expenses

 

 

(11,814)

 

 

(4,834)

 

 

(16,648)

 

 

11

 

 

 

-

 

 

 

811

 

 

 

(15,826)

Other operating results, net

 

 

(1,807)

 

 

61

 

 

 

(1,746)

 

 

-

 

 

 

121

 

 

 

(24)

 

 

(1,649)

Management fees

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(8,988)

 

 

-

 

 

 

(8,988)

Profit/ (loss)

 

 

44,887

 

 

 

54,893

 

 

 

99,780

 

 

 

2,613

 

 

 

(9,328)

 

 

128

 

 

 

93,193

 

Share of profit/ (loss) of associates and joint ventures

 

 

348

 

 

 

1,007

 

 

 

1,355

 

 

 

(1,775)

 

 

-

 

 

 

-

 

 

 

(420)

Segment profit/ (loss)

 

 

45,235

 

 

 

55,900

 

 

 

101,135

 

 

 

838

 

 

 

(9,328)

 

 

128

 

 

 

92,773

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reportable assets

 

 

196,561

 

 

 

702,665

 

 

 

899,226

 

 

 

(3,183)

 

 

-

 

 

 

244,866

 

 

 

1,140,909

 

Reportable liabilities (*)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(695,110)

 

 

(695,110)

Net reportable assets

 

 

196,561

 

 

 

702,665

 

 

 

899,226

 

 

 

(3,183)

 

 

-

 

 

 

(450,244)

 

 

445,799

 

 

 

 06.30.2021

 

 

 

 Agricultural business (I)

 

 

 Urban property and investment business (II)

 

 

 Total segment information

 

 

 Joint ventures (i)

 

 

 Adjustments (ii)

 

 

 Elimination of inter-segment transactions and non-reportable assets / liabilities (iii)

 

 

 Total Statement of Income and Other Comprehensive Income / Financial Position

 

Revenues

 

 

105,231

 

 

 

35,754

 

 

 

140,985

 

 

 

(177)

 

 

10,408

 

 

 

(1,286)

 

 

149,930

 

Costs

 

 

(96,417)

 

 

(12,189)

 

 

(108,606)

 

 

247

 

 

 

(11,243)

 

 

-

 

 

 

(119,602)

Initial recognition and changes in the fair value of biological assets and agricultural products at the point of harvest

 

 

50,472

 

 

 

-

 

 

 

50,472

 

 

 

-

 

 

 

-

 

 

 

670

 

 

 

51,142

 

Changes in the net realizable value of agricultural products after harvest

 

 

(2,085)

 

 

-

 

 

 

(2,085)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(2,085)

Gross profit/ (loss)

 

 

57,201

 

 

 

23,565

 

 

 

80,766

 

 

 

70

 

 

 

(835)

 

 

(616)

 

 

79,385

 

Net gain/ (loss) from fair value adjustment of investment properties

 

 

19,479

 

 

 

(26,991)

 

 

(7,512)

 

 

(428)

 

 

-

 

 

 

-

 

 

 

(7,940)

Gain from disposal of farmlands

 

 

4,631

 

 

 

-

 

 

 

4,631

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

4,631

 

General and administrative expenses

 

 

(7,697)

 

 

(10,941)

 

 

(18,638)

 

 

45

 

 

 

-

 

 

 

327

 

 

 

(18,266)

Selling expenses

 

 

(9,701)

 

 

(5,341)

 

 

(15,042)

 

 

75

 

 

 

-

 

 

 

308

 

 

 

(14,659)

Other operating results, net

 

 

(7,806)

 

 

(553)

 

 

(8,359)

 

 

(71)

 

 

378

 

 

 

(15)

 

 

(8,067)

Profit/ (loss) from operations

 

 

56,107

 

 

 

(20,261)

 

 

35,846

 

 

 

(309)

 

 

(457)

 

 

4

 

 

 

35,084

 

Share of loss of associates and joint ventures

 

 

(204)

 

 

(14,102)

 

 

(14,306)

 

 

(1,361)

 

 

-

 

 

 

(12)

 

 

(15,679)

Segment profit/ (loss)

 

 

55,903

 

 

 

(34,363)

 

 

21,540

 

 

 

(1,670)

 

 

(457)

 

 

(8)

 

 

19,405

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reportable assets

 

 

232,417

 

 

 

732,471

 

 

 

964,888

 

 

 

(5,246)

 

 

-

 

 

 

239,379

 

 

 

1,199,021

 

Reportable liabilities (*)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(824,674)

 

 

(824,674)

Net reportable assets

 

 

232,417

 

 

 

732,471

 

 

 

964,888

 

 

 

(5,246)

 

 

-

 

 

 

(585,295)

 

 

374,347

 
Schedule of segments of the agriculture

 

 

 06.30.2023

 

 

 

 Agricultural production

 

 

 Land transformation and sales

 

 

 Corporate

 

 

 Others

 

 

 Total Agricultural business

 

Revenues

 

 

74,926

 

 

 

-

 

 

 

-

 

 

 

26,851

 

 

 

101,777

 

Costs

 

 

(67,274)

 

 

(74)

 

 

-

 

 

 

(17,114)

 

 

(84,462)

Initial recognition and changes in the fair value of biological assets and agricultural products at the point of harvest

 

 

(1,515)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(1,515)

Changes in the net realizable value of agricultural products after harvest

 

 

(2,538)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(2,538)

Gross profit / (loss)

 

 

3,599

 

 

 

(74)

 

 

-

 

 

 

9,737

 

 

 

13,262

 

Net loss from fair value adjustment of investment properties

 

 

-

 

 

 

(2,370)

 

 

-

 

 

 

-

 

 

 

(2,370)

Gain from disposal of farmlands

 

 

-

 

 

 

15,026

 

 

 

-

 

 

 

-

 

 

 

15,026

 

General and administrative expenses

 

 

(4,705)

 

 

(14)

 

 

(1,397)

 

 

(2,377)

 

 

(8,493)

Selling expenses

 

 

(6,863)

 

 

(13)

 

 

-

 

 

 

(2,470)

 

 

(9,346)

Other operating results, net

 

 

168

 

 

 

(2,526)

 

 

-

 

 

 

612

 

 

 

(1,746)

(Loss) / profit from operations

 

 

(7,801)

 

 

10,029

 

 

 

(1,397)

 

 

5,502

 

 

 

6,333

 

Share of loss of associates and joint ventures

 

 

(169)

 

 

-

 

 

 

-

 

 

 

(869)

 

 

(1,038)

Segment (loss) / profit

 

 

(7,970)

 

 

10,029

 

 

 

(1,397)

 

 

4,633

 

 

 

5,295

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Investment properties

 

 

-

 

 

 

26,258

 

 

 

-

 

 

 

-

 

 

 

26,258

 

Property, plant and equipment

 

 

124,531

 

 

 

593

 

 

 

-

 

 

 

1,059

 

 

 

126,183

 

Investments in associates

 

 

1,673

 

 

 

-

 

 

 

-

 

 

 

861

 

 

 

2,534

 

Other reportable assets

 

 

41,055

 

 

 

-

 

 

 

-

 

 

 

15,004

 

 

 

56,059

 

Reportable assets

 

 

167,259

 

 

 

26,851

 

 

 

-

 

 

 

16,924

 

 

 

211,034

 

 

 

06.30.2022

 

 

 

 Agricultural production

 

 

 Land transformation and sales

 

 

 Corporate

 

 

 Others

 

 

 Total Agricultural business

 

Revenues

 

 

110,097

 

 

 

-

 

 

 

-

 

 

 

28,754

 

 

 

138,851

 

Costs

 

 

(103,204)

 

 

(103)

 

 

-

 

 

 

(20,978)

 

 

(124,285)

Initial recognition and changes in the fair value of biological assets and agricultural products at the point of harvest

 

 

39,243

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

39,243

 

Changes in the net realizable value of agricultural products after harvest

 

 

(4,307)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(4,307)

Gross profit / (loss)

 

 

41,829

 

 

 

(103)

 

 

-

 

 

 

7,776

 

 

 

49,502

 

Net gain from fair value adjustment of investment properties

 

 

-

 

 

 

5,304

 

 

 

-

 

 

 

-

 

 

 

5,304

 

Gain from disposal of farmlands

 

 

-

 

 

 

11,868

 

 

 

-

 

 

 

-

 

 

 

11,868

 

General and administrative expenses

 

 

(4,881)

 

 

(17)

 

 

(1,593)

 

 

(1,675)

 

 

(8,166)

Selling expenses

 

 

(9,396)

 

 

(407)

 

 

-

 

 

 

(2,011)

 

 

(11,814)

Other operating results, net

 

 

(4,521)

 

 

2,309

 

 

 

-

 

 

 

405

 

 

 

(1,807)

Profit / (loss) from operations

 

 

23,031

 

 

 

18,954

 

 

 

(1,593)

 

 

4,495

 

 

 

44,887

 

Share of profit of associates and joint ventures

 

 

232

 

 

 

-

 

 

 

-

 

 

 

116

 

 

 

348

 

Segment profit / (loss)

 

 

23,263

 

 

 

18,954

 

 

 

(1,593)

 

 

4,611

 

 

 

45,235

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Investment properties

 

 

-

 

 

 

29,474

 

 

 

-

 

 

 

-

 

 

 

29,474

 

Property, plant and equipment

 

 

100,495

 

 

 

595

 

 

 

-

 

 

 

457

 

 

 

101,547

 

Investments in associates

 

 

2,154

 

 

 

-

 

 

 

-

 

 

 

1,613

 

 

 

3,767

 

Other reportable assets

 

 

46,391

 

 

 

-

 

 

 

-

 

 

 

15,382

 

 

 

61,773

 

Reportable assets

 

 

149,040

 

 

 

30,069

 

 

 

-

 

 

 

17,452

 

 

 

196,561

 
Summary of urban properties and investments

 

 

 06.30.2023

 

 

 

 Shopping Malls

 

 

 Offices

 

 

 Sales and developments

 

 

 Hotels

 

 

 Others

 

 

 Total

 

Revenues

 

 

47,438

 

 

 

4,584

 

 

 

4,382

 

 

 

14,964

 

 

 

935

 

 

 

72,303

 

Costs

 

 

(3,213)

 

 

(379)

 

 

(1,333)

 

 

(7,616)

 

 

(746)

 

 

(13,287)

Gross profit

 

 

44,225

 

 

 

4,205

 

 

 

3,049

 

 

 

7,348

 

 

 

189

 

 

 

59,016

 

Net loss from fair value adjustment of investment properties

 

 

(11,169)

 

 

(4,955)

 

 

(35,105)

 

 

-

 

 

 

(113)

 

 

(51,342)

General and administrative expenses

 

 

(6,682)

 

 

(835)

 

 

(2,560)

 

 

(3,275)

 

 

(6,176)

 

 

(19,528)

Selling expenses

 

 

(2,168)

 

 

(103)

 

 

(1,123)

 

 

(1,028)

 

 

(116)

 

 

(4,538)

Other operating results, net

 

 

(585)

 

 

(69)

 

 

(884)

 

 

(143)

 

 

(5,603)

 

 

(7,284)

Profit / (Loss) from operations

 

 

23,621

 

 

 

(1,757)

 

 

(36,623)

 

 

2,902

 

 

 

(11,819)

 

 

(23,676)

Share of profit of associates and joint ventures

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

3,889

 

 

 

3,889

 

Segment profit / (loss)

 

 

23,621

 

 

 

(1,757)

 

 

(36,623)

 

 

2,902

 

 

 

(7,930)

 

 

(19,787)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Investment and trading properties

 

 

186,816

 

 

 

117,191

 

 

 

273,161

 

 

 

-

 

 

 

804

 

 

 

577,972

 

Property, plant and equipment

 

 

585

 

 

 

3,549

 

 

 

5,134

 

 

 

9,231

 

 

 

877

 

 

 

19,376

 

Investment in associates and joint ventures

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

28,698

 

 

 

28,698

 

Other reportable assets

 

 

396

 

 

 

342

 

 

 

7,359

 

 

 

199

 

 

 

592

 

 

 

8,888

 

Reportable assets

 

 

187,797

 

 

 

121,082

 

 

 

285,654

 

 

 

9,430

 

 

 

30,971

 

 

 

634,934

 

 

 

06.30.2021

 

 

 

 Shopping Malls

 

 

 Offices

 

 

 Sales and developments

 

 

 Hotels

 

 

 Others

 

 

 Total

 

Revenues

 

 

18,814

 

 

 

9,488

 

 

 

2,740

 

 

 

3,256

 

 

 

1,456

 

 

 

35,754

 

Costs

 

 

(3,079)

 

 

(509)

 

 

(2,959)

 

 

(3,765)

 

 

(1,877)

 

 

(12,189)

Gross profit / (loss)

 

 

15,735

 

 

 

8,979

 

 

 

(219)

 

 

(509)

 

 

(421)

 

 

23,565

 

Net (loss) / gain from fair value adjustment of investment properties

 

 

(71,894)

 

 

19,910

 

 

 

24,873

 

 

 

-

 

 

 

120

 

 

 

(26,991)

General and administrative expenses

 

 

(5,062)

 

 

(1,538)

 

 

(2,510)

 

 

(1,506)

 

 

(325)

 

 

(10,941)

Selling expenses

 

 

(1,594)

 

 

(662)

 

 

(2,468)

 

 

(498)

 

 

(119)

 

 

(5,341)

Other operating results, net

 

 

(445)

 

 

(18)

 

 

(18)

 

 

(42)

 

 

(30)

 

 

(553)

Management fees

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

(Loss) / Profit from operations

 

 

(63,260)

 

 

26,671

 

 

 

19,658

 

 

 

(2,555)

 

 

(775)

 

 

(20,261)

Share of loss of associates and joint ventures

 

 

-

 

 

 

-

 

 

 

(57)

 

 

-

 

 

 

(14,045)

 

 

(14,102)

Segment (loss)/ profit

 

 

(63,260)

 

 

26,671

 

 

 

19,601

 

 

 

(2,555)

 

 

(14,820)

 

 

(34,363)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Investment and trading properties

 

 

192,018

 

 

 

256,167

 

 

 

220,787

 

 

 

-

 

 

 

905

 

 

 

669,877

 

Property, plant and equipment

 

 

852

 

 

 

7,258

 

 

 

4,620

 

 

 

9,103

 

 

 

753

 

 

 

22,586

 

Investment in associates and joint ventures

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

31,498

 

 

 

31,498

 

Other reportable assets

 

 

407

 

 

 

347

 

 

 

7,052

 

 

 

103

 

 

 

601

 

 

 

8,510

 

Reportable assets

 

 

193,277

 

 

 

263,772

 

 

 

232,459

 

 

 

9,206

 

 

 

33,757

 

 

 

732,471