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Cash flow information | 12 Months Ended
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Jun. 30, 2025
Cash flow information |
Cash flow information | 18. Cash flow information Following is a detailed description of cash flows generated by the Group’s operations for the years ended June 30, 2025, 2024 and 2023:
|  | Note |  |  | 06.30.2025 |  |  | 06.30.2024 Restated (i) |  |  | 06.30.2023 Restated (i) |
Profit for the year |  |  |  |  |  | 224,366 |  |  |  | 148,839 |  |  |  | 406,477 |
Adjustments for: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax |  |  | 23 |  |  |  | 71,045 |  |  |  | (86,261 | ) |  |  | (376,685 | )
Amortization and depreciation |  |  | 27 |  |  |  | 16,237 |  |  |  | 14,744 |  |  |  | 13,924 |
Loss / (gain) from disposal of trading properties |  |  |  |  |  |  | 3,062 |  |  |  | (5,309 | ) |  |  | (15,492 | )
(Gain) / loss from disposal of property, plant and equipment |  |  |  |  |  |  | (168 | ) |  |  | 2,540 |  |  |  | 3,492 |
Realization of currency translation adjustment |  |  |  |  |  |  | - |  |  |  | - |  |  |  | (2,215 | )
Net (gain) / loss from fair value adjustment of investment properties |  |  |  |  |  |  | (19,075 | ) |  |  | 486,121 |  |  |  | 267,681 |
Gain from lease modification |  |  |  |  |  |  | (1,982 | ) |  |  | - |  |  |  | - |
Impairment of trading properties |  |  | 28 |  |  |  | 19,125 |  |  |  | - |  |  |  | - |
(Gain) / loss from disposal of subsidiary and associates |  |  | 28 |  |  |  | (2,766 | ) |  |  | 1,903 |  |  |  | - |
Financial results, net |  |  |  |  |  |  | 17,952 |  |  |  | (264,498 | ) |  |  | (59,131 | )
Provisions and allowances |  |  |  |  |  |  | 25,237 |  |  |  | 35,543 |  |  |  | 94,341 |
Share of profit of associates and joint ventures |  |  | 8 |  |  |  | (26,890 | ) |  |  | (45,943 | ) |  |  | (8,183 | )
Management fees |  |  |  |  |  |  | 9,081 |  |  |  | 12,945 |  |  |  | 24,823 |
Changes in net realizable value of agricultural products after harvest |  |  |  |  |  |  | (4,642 | ) |  |  | (10,002 | ) |  |  | 13,148 |
Unrealized initial recognition and changes in fair value of biological assets and agricultural products at the point of harvest |  |  |  |  |  |  | (61,866 | ) |  |  | (33,543 | ) |  |  | (35,601 | )
Gain from disposal of farmlands |  |  |  |  |  |  | (41,992 | ) |  |  | (73,352 | ) |  |  | (77,831 | )
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increase in inventories |  |  |  |  |  |  | (30,433 | ) |  |  | (33,538 | ) |  |  | (12,535 | )
Decrease / (increase) in trading properties |  |  |  |  |  |  | 4,105 |  |  |  | (913 | ) |  |  | 476 |
Decrease in biological assets |  |  |  |  |  |  | 78,592 |  |  |  | 91,600 |  |  |  | 116,247 |
(Increase) / decrease in trade and other receivables |  |  |  |  |  |  | (21,487 | ) |  |  | 139,686 |  |  |  | 59,201 |
Decrease in trade and other payables |  |  |  |  |  |  | (96,277 | ) |  |  | (234,042 | ) |  |  | (177,634 | )
Increase / (decrease) in salaries and social security liabilities |  |  |  |  |  |  | 7,660 |  |  |  | (13,448 | ) |  |  | 3,502 |
Decrease in provisions |  |  |  |  |  |  | (1,941 | ) |  |  | (857 | ) |  |  | (410 | )
Decrease in lease liabilities |  |  |  |  |  |  | (8,711 | ) |  |  | (12,528 | ) |  |  | (19,113 | )
Net variation in derivative financial instruments |  |  |  |  |  |  | 1,480 |  |  |  | 7,523 |  |  |  | (513 | )
Decrease in right of use assets |  |  |  |  |  |  | - |  |  |  | 43 |  |  |  | 15 |
Net cash generated from operating activities before income tax paid |  |  |  |  |  |  | 159,712 |  |  |  | 127,253 |  |  |  | 217,984 |
The following table shows a detail of significant non-cash transactions occurred in the years ended June 30, 2025, 2024 and 2023:
|  | 06.30.2025 |  |  | 06.30.2024 |  |  | 06.30.2023 |
Increase in investment properties through an increase in trade and other payables |  |  | 12,682 |  |  |  | - |  |  |  | 740 |
Decrease in investment properties through an increase in property, plant and equipment |  |  | 14,146 |  |  |  | 17,335 |  |  |  | 4,454 |
Currency translation adjustment and other comprehensive results from associates and joint ventures |  |  | 17,237 |  |  |  | 41,094 |  |  |  | 16,339 |
Other changes in shareholders' equity |  |  | 3,426 |  |  |  | 26,447 |  |  |  | 39,507 |
Increase of non-convertible notes through a decrease in non-convertible notes |  |  | 73,108 |  |  |  | - |  |  |  | 335,356 |
Increase in investment properties through a decrease in trading properties |  |  | - |  |  |  | - |  |  |  | 2,996 |
Decrease in property, plant and equipment through an increase in investment properties |  |  | 1,914 |  |  |  | 7,130 |  |  |  | 23,977 |
Increase in shareholders' equity through an increase in investment properties |  |  | 446 |  |  |  | 8,174 |  |  |  | 6,169 |
Increase in deferred income tax liabilities through a decrease in shareholders' equity |  |  | 156 |  |  |  | 2,136 |  |  |  | 1,782 |
Decrease in lease liabilities through a decrease in trade and other receivables |  |  | - |  |  |  | 70 |  |  |  | - |
Decrease in lease liabilities through an increase in trade and other payables |  |  | 460 |  |  |  | - |  |  |  | - |
Decrease in property, plant and equipment through an increase in shareholders' equity |  |  | - |  |  |  | - |  |  |  | 1,377 |
Increase in investment properties through a decrease in investment in financial assets |  |  | 22,693 |  |  |  | - |  |  |  | - |
Decrease in investment in financial assets through a decrease in trade and other payables |  |  | 14,380 |  |  |  | - |  |  |  | 1,906 |
Decrease in investment in financial assets through an increase in trade and other receivables |  |  | 2,722 |  |  |  | - |  |  |  | - |
Increase in property, plant and equipment through an increase in trade and other payables |  |  | 989 |  |  |  | 13,637 |  |  |  | 39,061 |
Decrease in property, plant and equipment through an increase in trade and other receivables |  |  | 32,895 |  |  |  | 2,893 |  |  |  | 15,425 |
Increase in investment in financial assets through an increase in borrowings |  |  | 531 |  |  |  | 694 |  |  |  | - |
Decrease in shareholders' equity through a decrease in investment in financial assets |  |  | 43,561 |  |  |  | 143,069 |  |  |  | 13,136 |
Increase in right of use assets through an increase in lease liabilities |  |  | 23,774 |  |  |  | 49,115 |  |  |  | 49,799 |
Increase in investment in associates and joint ventures through a decrease in financial assets |  |  | 2,285 |  |  |  | - |  |  |  | - |
Increase in intangible assets through a decrease in investment properties |  |  | 2,446 |  |  |  | 38,218 |  |  |  | 6,589 |
Increase in intangible assets through an increase in trade and other payables |  |  | 796 |  |  |  | 11,007 |  |  |  | - |
Increase in investments in financial assets through a decrease in trade and other receivables |  |  | - |  |  |  | 396 |  |  |  | 3,083 |
Decrease in investment in associates and joint ventures through an increase in trade and other receivables |  |  | 18,701 |  |  |  | 7,523 |  |  |  | 26 |
Decrease in investment properties through an increase in trade and other receivables |  |  | 1,331 |  |  |  | 4,212 |  |  |  | - |
Increase in investments in financial assets through a decrease in investment in associates and joint ventures |  |  | 2,190 |  |  |  | - |  |  |  | - |
Decrease in trading properties through an increase in trade and other receivables |  |  | 3,206 |  |  |  | - |  |  |  | - |
Decrease in intangible assets through an increase in trading properties |  |  | 75,411 |  |  |  | - |  |  |  | 761 |
Increase in investments in financial assets through an increase in trade and other payables |  |  | 8,783 |  |  |  | - |  |  |  | - |
Decrease in investment in associates and joint ventures through a decrease in borrowings |  |  | 297 |  |  |  | - |  |  |  | - |
Increase in group of assets held for sale through a decrease in property, plant and equipment |  |  | - |  |  |  | 3,619 |  |  |  | - |
Increase in investment properties through a decrease in trade and other receivables |  |  | - |  |  |  | - |  |  |  | 240 |
Increase in investment in associates and joint ventures through an increase in trade and other payables |  |  | - |  |  |  | - |  |  |  | 160 |
Barter transaction investment properties |  |  | 17 |  |  |  | 982 |  |  |  | - |
Decrease in investment properties through a decrease in investments in financial assets |  |  | - |  |  |  | - |  |  |  | 404 |
Decrease in shareholders' equity through an increase in trade and other payables |  |  | 5,946 |  |  |  | 9,267 |  |  |  | 990 |
Increase in investments in financial assets through a decrease in derivative financial instruments |  |  | 108 |  |  |  | - |  |  |  | - |
Increase in shareholders' equity through a decrease in trade and other payables |  |  | - |  |  |  | 1,390 |  |  |  | - |
Increase in borrowings through a decrease in trade and other payables |  |  | - |  |  |  | 524 |  |  |  | - |
Decrease in borrowings through an increase in trade and other payables |  |  | 3,299 |  |  |  | - |  |  |  | - |
Decrease in intangible assets through an increase in Investment properties |  |  | - |  |  |  | - |  |  |  | 275 |
Decrease in borrowings through a decrease in trading properties |  |  | - |  |  |  | - |  |  |  | 1,751 |
Decrease in shareholders' equity through a decrease in trade and other receivables |  |  | 4,923 |  |  |  | 5,804 |  |  |  | 8,781 |
Decrease in investment properties through an increase in trading properties |  |  | 87,890 |  |  |  | - |  |  |  | - |
Increase in intangible assets through an increase in payroll and social security liabilities |  |  | 430 |  |  |  | - |  |  |  | - |
Decrease in investment in associates and joint ventures in borrowings through a decrease in trade and other payables |  |  | 386 |  |  |  | - |  |  |  | - |

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