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Cash flow information (Tables)
 12 Months Ended
Jun. 30, 2025
Cash flow information  
Schedule of cash flows generated

 

 

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

 
Schedule of detail of significant non-cash transactions

 

 

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

 

 

 

-

 

 

 

-