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Rights of use of assets and lease liabilities | 12 Months Ended
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Jun. 30, 2025
Rights of use of assets and lease liabilities |
Rights of use of assets and lease liabilities | 13. Rights of use of assets and lease liabilities Below is the composition of the rights of use of the Group´s assets as of June 30, 2025 and June 30, 2024:
|  | 06.30.2025 |  |  | 06.30.2024 |
Farmland |  |  | 103,616 |  |  |  | 90,779 |
Convention center |  |  | 4,426 |  |  |  | 12,006 |
Offices, shopping malls and other buildings |  |  | 10,117 |  |  |  | 6,277 |
Machinery and equipment |  |  | 3,877 |  |  |  | 2,454 |
Right-of-use assets |  |  | 122,036 |  |  |  | 111,516 |
Non-current |  |  | 122,036 |  |  |  | 111,516 |
Total |  |  | 122,036 |  |  |  | 111,516 |
Changes in the Group´s rights of use during the fiscal year ended June 30, 2025 and June 30, 2024, were as follows:
|  | 06.30.2025 |  |  | 06.30.2024 |
Beginning of the year |  |  | 111,516 |  |  |  | 97,067 |
Additions |  |  | 32,416 |  |  |  | 44,239 |
Incorporation by business combination (i) |  |  | 9,581 |  |  |  | - |
Disposals |  |  | (9,939 | ) |  |  | (98 | )
Depreciation charges |  |  | (27,628 | ) |  |  | (25,556 | )
Currency translation adjustment |  |  | (4,407 | ) |  |  | (9,014 | )
Valorization |  |  | 10,497 |  |  |  | 4,878 |
End of the year |  |  | 122,036 |  |  |  | 111,516 |
(i) See Note 4 Acquisition Nova Horizonte Depreciation charge for rights of use is detailed below:
|  | 06.30.2025 |  |  | 06.30.2024 |  |  | 06.30.2023 |
Farmland |  |  | 21,735 |  |  |  | 21,877 |  |  |  | 30,509 |
Convention center |  |  | 788 |  |  |  | 827 |  |  |  | 827 |
Offices, shopping malls and other buildings |  |  | 1,857 |  |  |  | 1,749 |  |  |  | 992 |
Machinery and equipment |  |  | 3,248 |  |  |  | 1,103 |  |  |  | 563 |
Depreciation charge of right-of-use assets (i) |  |  | 27,628 |  |  |  | 25,556 |  |  |  | 32,891 |
(i) Amortization charge was recognized in the amount of ARS 1,623 and ARS 1,444 under "Costs", in the amount of ARS 553 and ARS 560 under "General and administrative expenses" and ARS 608 and ARS 569 under "Selling expenses" as of June 30, 2025 and 2024, respectively in the Consolidated Statement of Income and Other Comprehensive Income (Note 27) and ARS 24,844 and ARS 22,983 were capitalized as part of biological assets’ cost. Other charges to income related to rights of use were as follows:
|  | 06.30.2025 |  |  | 06.30.2024 |  |  | 06.30.2023 |
Lease liabilities interest |  |  | (1,778 | ) |  |  | (2,713 | ) |  |  | (3,373 | )
Results from short-term leases |  |  | (949 | ) |  |  | (717 | ) |  |  | (954 | )
Results from variable leases not recognized as lease liabilities |  |  | (13,690 | ) |  |  | (8,597 | ) |  |  | (4,321 | )
Gain from lease modification |  |  | 1,982 |  |  |  | - |  |  |  | - |
Below is the composition of the Group’s lease liabilities for the fiscal years ended June 30, 2025 and June 30, 2024:
|  | 06.30.2025 |  |  | 06.30.2024 |
Farmland |  |  | 110,941 |  |  |  | 94,729 |
Convention center |  |  | 2,309 |  |  |  | 12,507 |
Offices, shopping malls and other buildings |  |  | 7,056 |  |  |  | 3,990 |
Lease liabilities |  |  | 120,306 |  |  |  | 111,226 |
Non-current |  |  | 88,447 |  |  |  | 85,383 |
Current |  |  | 31,859 |  |  |  | 25,843 |
Total |  |  | 120,306 |  |  |  | 111,226 |

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- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_53&doctype=Standard -URIDate 2024-03-27 + Details
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