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Biological assets (Tables)
 12 Months Ended
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