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v3.25.3

Income tax (Tables) | 12 Months Ended
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Jun. 30, 2025
Income tax |
Schedule of income tax |
|  | 06.30.2025 |  |  | 06.30.2024 |  |  | 06.30.2023 |
Current income tax (i) |  |  | (87,733 | ) |  |  | (33,858 | ) |  |  | 75,078 |
Deferred income tax |  |  | 16,688 |  |  |  | 120,119 |  |  |  | 301,607 |
Income tax (i) |  |  | (71,045 | ) |  |  | 86,261 |  |  |  | 376,685 |
Schedule of statutory tax rate |
Tax jurisdiction |  | Income tax rate |
Argentina |  | 25% - 35% |
Brazil |  | 25% - 34% |
Uruguay |  | 0% - 25% |
Bolivia |  |  | 25% |
USA |  | 0% - 21% |
Bermudas |  |  | 0% |
Israel |  | 23% - 24% |
Schedule of income/loss before income tax |
|  | 06.30.2025 |  |  | 06.30.2024 |  |  | 06.30.2023 |
Tax calculated at the tax rates applicable to profit in the respective countries (i) |  |  | (144,726 | ) |  |  | (12,705 | ) |  |  | (10,393 | )
Permanent differences: |  |  |  |  |  |  |  |  |  |  |  |
Tax inflation adjustment |  |  | (22,337 | ) |  |  | (123,056 | ) |  |  | 33,451 |
Share of profit of associates and joint ventures |  |  | 11,678 |  |  |  | 32,478 |  |  |  | 18,146 |
Result from sale of participation in associates and joint ventures |  |  | (12,265 | ) |  |  | (362 | ) |  |  | 15 |
Difference between provision and affidavit (ii) |  |  | (3,740 | ) |  |  | (25 | ) |  |  | 56,745 |
Fiscal transparency |  |  | (36,805 | ) |  |  | (5,230 | ) |  |  | (7,081 | )
Recovery of unrecognized tax loss carry-forwards |  |  | 56,819 |  |  |  | 2,974 |  |  |  | 9,596 |
Non-taxable profit |  |  | 32,927 |  |  |  | 54,823 |  |  |  | 1,476 |
Others |  |  | 10,946 |  |  |  | (9,593 | ) |  |  | 5,670 |
Inflation adjustment permanent difference |  |  | 36,458 |  |  |  | 146,957 |  |  |  | 269,060 |
Income tax |  |  | (71,045 | ) |  |  | 86,261 |  |  |  | 376,685 |
Schedule of deferred tax assets and liabilities |
|  | 06.30.2025 |  |  | 06.30.2024 |
Deferred income tax assets to be recovered after more than 12 months |  |  | 84,818 |  |  |  | 103,285 |
Deferred income tax assets to be recovered within 12 months |  |  | 41,531 |  |  |  | 41,319 |
Deferred income tax assets |  |  | 126,349 |  |  |  | 144,604 |
Deferred income tax liabilities to be recovered after more than 12 months |  |  | (850,113 | ) |  |  | (901,535 | )
Deferred income tax liabilities to be recovered within 12 months |  |  | (126,909 | ) |  |  | (119,202 | )
Deferred income tax liabilities |  |  | (977,022 | ) |  |  | (1,020,737 | )
Total deferred income tax liabilities, net |  |  | (850,673 | ) |  |  | (876,133 | )
Schedule of deferred income tax |
|  | At the beginning |  |  | Currency translation adjustment |  |  | Charged to the Statement of Income |  |  | Revaluation surplus |  |  | At the end |
June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 20,764 |  |  |  | - |  |  |  | (2,533 | ) |  |  | - |  |  |  | 18,231 |
Tax loss carry-forwards |  |  | 88,959 |  |  |  | (2,931 | ) |  |  | (26,507 | ) |  |  | - |  |  |  | 59,521 |
Others |  |  | 34,650 |  |  |  | (1,142 | ) |  |  | 14,597 |  |  |  | - |  |  |  | 48,105 |
Borrowings |  |  | 231 |  |  |  | - |  |  |  | 261 |  |  |  | - |  |  |  | 492 |
Subtotal assets |  |  | 144,604 |  |  |  | (4,073 | ) |  |  | (14,182 | ) |  |  | - |  |  |  | 126,349 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment properties and property, plant and equipment |  |  | (809,431 | ) |  |  | 11,106 |  |  |  | (25,744 | ) |  |  | (178 | ) |  |  | (824,247 | )
Biological assets |  |  | (28,124 | ) |  |  | 637 |  |  |  | 3,786 |  |  |  | - |  |  |  | (23,701 | )
Trade and other receivables |  |  | (2,430 | ) |  |  | - |  |  |  | (5,414 | ) |  |  | - |  |  |  | (7,844 | )
Investments |  |  | (17,980 | ) |  |  | - |  |  |  | (5,131 | ) |  |  | - |  |  |  | (23,111 | )
Intangible assets |  |  | (19,604 | ) |  |  | - |  |  |  | 16,674 |  |  |  | - |  |  |  | (2,930 | )
Tax inflation adjustment |  |  | (105,526 | ) |  |  | - |  |  |  | 66,424 |  |  |  | - |  |  |  | (39,102 | )
Inventories |  |  | (21,969 | ) |  |  | 1,463 |  |  |  | (5,397 | ) |  |  | - |  |  |  | (25,903 | )
Others |  |  | (15,673 | ) |  |  | (183 | ) |  |  | (14,328 | ) |  |  | - |  |  |  | (30,184 | )
Subtotal liabilities |  |  | (1,020,737 | ) |  |  | 13,023 |  |  |  | 30,870 |  |  |  | (178 | ) |  |  | (977,022 | )
Liabilities, net |  |  | (876,133 | ) |  |  | 8,950 |  |  |  | 16,688 |  |  |  | (178 | ) |  |  | (850,673 | )
|  | At the beginning |  |  | Currency translation adjustment |  |  | Charged to the Statement of Income |  |  | Revaluation surplus |  |  | At the end |
June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 28,932 |  |  |  | - |  |  |  | (8,168 | ) |  |  | - |  |  |  | 20,764 |
Tax loss carry-forwards |  |  | 45,324 |  |  |  | (5,868 | ) |  |  | 49,503 |  |  |  | - |  |  |  | 88,959 |
Others |  |  | 28,102 |  |  |  | (2,958 | ) |  |  | 9,506 |  |  |  | - |  |  |  | 34,650 |
Borrowings |  |  | 202 |  |  |  | - |  |  |  | 29 |  |  |  | - |  |  |  | 231 |
Subtotal assets |  |  | 102,560 |  |  |  | (8,826 | ) |  |  | 50,870 |  |  |  | - |  |  |  | 144,604 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment properties and property, plant and equipment |  |  | (972,168 | ) |  |  | 14,387 |  |  |  | 151,190 |  |  |  | (2,840 | ) |  |  | (809,431 | )
Biological assets |  |  | (17,259 | ) |  |  | 116 |  |  |  | (10,981 | ) |  |  | - |  |  |  | (28,124 | )
Trade and other receivables |  |  | (5,568 | ) |  |  | - |  |  |  | 3,138 |  |  |  | - |  |  |  | (2,430 | )
Investments |  |  | (13,489 | ) |  |  | - |  |  |  | (4,491 | ) |  |  | - |  |  |  | (17,980 | )
Intangible assets |  |  | (9,128 | ) |  |  | - |  |  |  | (10,476 | ) |  |  | - |  |  |  | (19,604 | )
Tax inflation adjustment |  |  | (54,389 | ) |  |  | - |  |  |  | (51,137 | ) |  |  | - |  |  |  | (105,526 | )
Inventories |  |  | (19,441 | ) |  |  | 3,948 |  |  |  | (6,476 | ) |  |  | - |  |  |  | (21,969 | )
Others |  |  | (13,891 | ) |  |  | (264 | ) |  |  | (1,518 | ) |  |  | - |  |  |  | (15,673 | )
Subtotal liabilities |  |  | (1,105,333 | ) |  |  | 18,187 |  |  |  | 69,249 |  |  |  | (2,840 | ) |  |  | (1,020,737 | )
Liabilities, net |  |  | (1,002,773 | ) |  |  | 9,361 |  |  |  | 120,119 |  |  |  | (2,840 | ) |  |  | (876,133 | )
Schedule of loss carry forward |
Jurisdiction |  | 06.30.2025 |  |  | Date of generation |  | Due date |
Argentina |  |  | 10,724 |  |  | 2021 |  | 2026 |
Argentina |  |  | 4,141 |  |  | 2022 |  | 2027 |
Argentina |  |  | 404 |  |  | 2023 |  | 2028 |
Argentina |  |  | 20,010 |  |  | 2024 |  | 2029 |
Argentina |  |  | 6,049 |  |  | 2025 |  | 2030 |
Brazil |  |  | 66,092 |  |  | 2019-2024 |  | Do not expire |
Total cumulative tax loss carry-forwards |  |  | 107,420 |  |  |  |  |  |

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