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Property plant and equipment
 12 Months Ended
Jun. 30, 2025
Property plant and equipment  
Property, plant and equipment

10.      Property, plant and equipment

 

Changes in the Group’s property, plant and equipment for the years ended June 30, 2025 and 2024 were as follows:

 

 

 

 Owner occupied farmland

 

 

 Bearer plant (iii)

 

 

 Buildings and facilities

 

 

 Machinery and equipment

 

 

 Others (i)

 

 

 Total

 

Balance as of June 30, 2023

 

 

600,317

 

 

 

22,821

 

 

 

109,890

 

 

 

5,590

 

 

 

15,328

 

 

 

753,946

 

Costs

 

 

656,337

 

 

 

52,745

 

 

 

167,563

 

 

 

56,906

 

 

 

33,794

 

 

 

967,345

 

Accumulated depreciation

 

 

(56,020)

 

 

(29,924)

 

 

(57,673)

 

 

(51,316)

 

 

(18,466)

 

 

(213,399)

Net book amount at June 30, 2023

 

 

600,317

 

 

 

22,821

 

 

 

109,890

 

 

 

5,590

 

 

 

15,328

 

 

 

753,946

 

Additions

 

 

33,494

 

 

 

18,098

 

 

 

9,000

 

 

 

2,960

 

 

 

4,272

 

 

 

67,824

 

Disposals

 

 

(11,874)

 

 

(665)

 

 

(17,411)

 

 

(11)

 

 

(1,270)

 

 

(31,231)

Currency translation adjustment

 

 

(61,816)

 

 

(4,754)

 

 

(2,659)

 

 

(33)

 

 

(1,157)

 

 

(70,419)

Transfers

 

 

26,978

 

 

 

(93)

 

 

1,154

 

 

 

33

 

 

 

(1,154)

 

 

26,918

 

Transfers to assets held for sale

 

 

(3,909)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(3,909)

Depreciation charge (ii)

 

 

(11,243)

 

 

(7,703)

 

 

(7,112)

 

 

(2,385)

 

 

(2,972)

 

 

(31,415)

Balance as of June 30, 2024

 

 

571,947

 

 

 

27,704

 

 

 

92,862

 

 

 

6,154

 

 

 

13,047

 

 

 

711,714

 

Costs

 

 

639,210

 

 

 

65,331

 

 

 

157,647

 

 

 

59,855

 

 

 

34,485

 

 

 

956,528

 

Accumulated depreciation

 

 

(67,263)

 

 

(37,627)

 

 

(64,785)

 

 

(53,701)

 

 

(21,438)

 

 

(244,814)

Net book amount at June 30, 2024

 

 

571,947

 

 

 

27,704

 

 

 

92,862

 

 

 

6,154

 

 

 

13,047

 

 

 

711,714

 

Additions

 

 

17,823

 

 

 

10,921

 

 

 

9,634

 

 

 

3,383

 

 

 

2,980

 

 

 

44,741

 

Incorporation by business combination (iv)

 

 

748

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

4,135

 

 

 

4,883

 

Disposals

 

 

(8,489)

 

 

(4)

 

 

(1,196)

 

 

(19)

 

 

(1,942)

 

 

(11,650)

Currency translation adjustment

 

 

(28,112)

 

 

(1,443)

 

 

(1,039)

 

 

(9)

 

 

873

 

 

 

(29,730)

Transfers

 

 

23,507

 

 

 

(83)

 

 

(1)

 

 

1,900

 

 

 

(196)

 

 

25,127

 

Depreciation charges (ii)

 

 

(10,298)

 

 

(7,664)

 

 

(7,172)

 

 

(2,770)

 

 

(4,501)

 

 

(32,405)

Balance as of June 30, 2025

 

 

567,126

 

 

 

29,431

 

 

 

93,088

 

 

 

8,639

 

 

 

14,396

 

 

 

712,680

 

Costs

 

 

644,687

 

 

 

74,722

 

 

 

165,045

 

 

 

65,110

 

 

 

40,335

 

 

 

989,899

 

Accumulated depreciation

 

 

(77,561)

 

 

(45,291)

 

 

(71,957)

 

 

(56,471)

 

 

(25,939)

 

 

(277,219)

Net book amount at June 30, 2025

 

 

567,126

 

 

 

29,431

 

 

 

93,088

 

 

 

8,639

 

 

 

14,396

 

 

 

712,680

 

(i)    Includes furniture and fixtures and vehicles.

 

(ii)    Amortization charge was recognized in the amount of ARS 6,455 and ARS 6,179 under "Costs", in the amount of ARS 2,532 and ARS 2,900 under "General and administrative expenses" and ARS 645 and ARS 510 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 22,773 and ARS 21,826 were capitalized as part of biological assets’ cost.

 

(iii)   Corresponds to the plantation of sugarcane with a useful life of more than one year.

 

(iv)   See Note 4 Acquisition Nova Horizonte.