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Biological assets (Tables)
 12 Months Ended
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