XML 35 R19.htm IDEA: XBRL DOCUMENT

Rights of use of assets and lease liabilities

12 Months Ended

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