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Biological assets (Tables) | 12 Months Ended
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Jun. 30, 2025
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, 2023 |  |  | 46,076 |  |  |  | 8,987 |  |  |  | 32,457 |  |  |  | 56,047 |  |  |  | 870 |  |  |  | 594 |  |  |  | 145,031 |
Non-current (Production) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 46,847 |  |  |  | 761 |  |  |  | 590 |  |  |  | 48,198 |
Current (Consumable) |  |  | 46,076 |  |  |  | 8,987 |  |  |  | 32,457 |  |  |  | 9,200 |  |  |  | 109 |  |  |  | 4 |  |  |  | 96,833 |
Balance as of June 30, 2023 |  |  | 46,076 |  |  |  | 8,987 |  |  |  | 32,457 |  |  |  | 56,047 |  |  |  | 870 |  |  |  | 594 |  |  |  | 145,031 |
Transfers |  |  | (3,486 | ) |  |  | 3,486 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Purchases |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10,348 |  |  |  | 10 |  |  |  | - |  |  |  | 10,358 |
Initial recognition and changes in the fair value of biological assets (i) |  |  | - |  |  |  | 12,857 |  |  |  | 4,432 |  |  |  | (8,725 | ) |  |  | (427 | ) |  |  | - |  |  |  | 8,137 |
Decrease due to harvest |  |  | - |  |  |  | (236,452 | ) |  |  | (69,427 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (305,879 | )
Sales |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (28,397 | ) |  |  | (50 | ) |  |  | - |  |  |  | (28,447 | )
Consumptions |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (125 | ) |  |  | (3 | ) |  |  | (129 | ) |  |  | (257 | )
Costs for the year |  |  | 21,748 |  |  |  | 235,623 |  |  |  | 65,099 |  |  |  | 24,206 |  |  |  | - |  |  |  | 81 |  |  |  | 346,757 |
Foreign exchange |  |  | (42,690 | ) |  |  | (5,271 | ) |  |  | (5,635 | ) |  |  | (1,770 | ) |  |  | - |  |  |  | - |  |  |  | (55,366 | )
Balance as of June 30, 2024 |  |  | 21,648 |  |  |  | 19,230 |  |  |  | 26,926 |  |  |  | 51,584 |  |  |  | 400 |  |  |  | 546 |  |  |  | 120,334 |
Non-current (Production) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 38,228 |  |  |  | 304 |  |  |  | 541 |  |  |  | 39,073 |
Current (Consumable) |  |  | 21,648 |  |  |  | 19,230 |  |  |  | 26,926 |  |  |  | 13,356 |  |  |  | 96 |  |  |  | 5 |  |  |  | 81,261 |
Balance as of June 30, 2024 |  |  | 21,648 |  |  |  | 19,230 |  |  |  | 26,926 |  |  |  | 51,584 |  |  |  | 400 |  |  |  | 546 |  |  |  | 120,334 |
Purchases |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 20,919 |  |  |  | 35 |  |  |  | - |  |  |  | 20,954 |
Transfers |  |  | (3,205 | ) |  |  | 3,205 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Initial recognition and changes in the fair value of biological assets (i) |  |  | - |  |  |  | 3,443 |  |  |  | 8,724 |  |  |  | 6,941 |  |  |  | 441 |  |  |  | - |  |  |  | 19,549 |
Decrease due to harvest |  |  | - |  |  |  | (200,126 | ) |  |  | (73,417 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (273,543 | )
Sales |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (37,376 | ) |  |  | (23 | ) |  |  | - |  |  |  | (37,399 | )
Consumes |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (119 | ) |  |  | (2 | ) |  |  | (368 | ) |  |  | (489 | )
Costs for the year |  |  | 2,362 |  |  |  | 215,887 |  |  |  | 66,361 |  |  |  | 28,916 |  |  |  | - |  |  |  | 436 |  |  |  | 313,962 |
Currency translation adjustment |  |  | (11,883 | ) |  |  | (352 | ) |  |  | (1,041 | ) |  |  | (857 | ) |  |  | - |  |  |  | - |  |  |  | (14,133 | )
Balance as of June 30, 2025 |  |  | 8,922 |  |  |  | 41,287 |  |  |  | 27,553 |  |  |  | 70,008 |  |  |  | 851 |  |  |  | 614 |  |  |  | 149,235 |
Non-current (Production) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 42,207 |  |  |  | 737 |  |  |  | 609 |  |  |  | 43,553 |
Current (Consumable) |  |  | 8,922 |  |  |  | 41,287 |  |  |  | 27,553 |  |  |  | 27,801 |  |  |  | 114 |  |  |  | 5 |  |  |  | 105,682 |
Balance as of June 30, 2025 |  |  | 8,922 |  |  |  | 41,287 |  |  |  | 27,553 |  |  |  | 70,008 |  |  |  | 851 |  |  |  | 614 |  |  |  | 149,235 |
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 - Discount rate |  | Argentina
|  |  | Yields: 0.62 - 15.33 Tn/ha
|  |  | Future of sale prices: 211,612 - 723,937 ARS/Tn
|  |  | Operating cost: 72,159 - 530,375 ARS/ha
|  |  | Brazil:
|  |  | Yields: 101.6 Sacas/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: 83.17 tn/ha
|  |  | Future of sale prices: 133.79 BRL/tn.
|  |  | Operating cost: 77.94 BRL/tn.
Schedule of Capitalized cost of production |
|  | 06.30.2025 |  |  | 06.30.2024 |  |  | 06.30.2023 |
Supplies and labors |  |  | 226,034 |  |  |  | 256,466 |  |  |  | 268,886 |
Salaries, social security costs and other personnel expenses |  |  | 15,232 |  |  |  | 17,158 |  |  |  | 16,109 |
Depreciation and amortization |  |  | 47,617 |  |  |  | 44,809 |  |  |  | 47,364 |
Fees and payments for services |  |  | 1,318 |  |  |  | 1,038 |  |  |  | 708 |
Maintenance, security, cleaning, repairs and others |  |  | 2,363 |  |  |  | 2,517 |  |  |  | 2,268 |
Taxes, rates and contributions |  |  | 526 |  |  |  | 338 |  |  |  | 487 |
Leases and service charges |  |  | 254 |  |  |  | 200 |  |  |  | 176 |
Freights |  |  | 2,814 |  |  |  | 1,899 |  |  |  | 2,476 |
Travelling, library expenses and stationery |  |  | 1,992 |  |  |  | 1,890 |  |  |  | 1,832 |
Other expenses |  |  | 15,376 |  |  |  | 20,361 |  |  |  | 17,784 |
|  |  | 313,526 |  |  |  | 346,676 |  |  |  | 358,090 |

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