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Income tax (Tables)

12 Months Ended

Jun. 30, 2025

Income tax

Schedule of income tax

		06.30.2025				06.30.2024				06.30.2023
Current income tax (i)			(87,733	)			(33,858	)			75,078
Deferred income tax			16,688				120,119				301,607
Income tax (i)			(71,045	)			86,261				376,685

Schedule of statutory tax rate

Tax jurisdiction		Income tax rate
Argentina		25% - 35%
Brazil		25% - 34%
Uruguay		0% - 25%
Bolivia			25%
USA		0% - 21%
Bermudas			0%
Israel		23% - 24%

Schedule of income/loss before income tax

		06.30.2025				06.30.2024				06.30.2023
Tax calculated at the tax rates applicable to profit in the respective countries (i)			(144,726	)			(12,705	)			(10,393	)
Permanent differences:
Tax inflation adjustment			(22,337	)			(123,056	)			33,451
Share of profit of associates and joint ventures			11,678				32,478				18,146
Result from sale of participation in associates and joint ventures			(12,265	)			(362	)			15
Difference between provision and affidavit (ii)			(3,740	)			(25	)			56,745
Fiscal transparency			(36,805	)			(5,230	)			(7,081	)
Recovery of unrecognized tax loss carry-forwards			56,819				2,974				9,596
Non-taxable profit			32,927				54,823				1,476
Others			10,946				(9,593	)			5,670
Inflation adjustment permanent difference			36,458				146,957				269,060
Income tax			(71,045	)			86,261				376,685

Schedule of deferred tax assets and liabilities

		06.30.2025				06.30.2024
Deferred income tax assets to be recovered after more than 12 months			84,818				103,285
Deferred income tax assets to be recovered within 12 months			41,531				41,319
Deferred income tax assets			126,349				144,604
Deferred income tax liabilities to be recovered after more than 12 months			(850,113	)			(901,535	)
Deferred income tax liabilities to be recovered within 12 months			(126,909	)			(119,202	)
Deferred income tax liabilities			(977,022	)			(1,020,737	)
Total deferred income tax liabilities, net			(850,673	)			(876,133	)

Schedule of deferred income tax

		At the beginning				Currency translation adjustment				Charged to the Statement of Income				Revaluation surplus				At the end
June 30, 2025
Assets
Trade and other payables			20,764				-				(2,533	)			-				18,231
Tax loss carry-forwards			88,959				(2,931	)			(26,507	)			-				59,521
Others			34,650				(1,142	)			14,597				-				48,105
Borrowings			231				-				261				-				492
Subtotal assets			144,604				(4,073	)			(14,182	)			-				126,349
Liabilities
Investment properties and property, plant and equipment			(809,431	)			11,106				(25,744	)			(178	)			(824,247	)
Biological assets			(28,124	)			637				3,786				-				(23,701	)
Trade and other receivables			(2,430	)			-				(5,414	)			-				(7,844	)
Investments			(17,980	)			-				(5,131	)			-				(23,111	)
Intangible assets			(19,604	)			-				16,674				-				(2,930	)
Tax inflation adjustment			(105,526	)			-				66,424				-				(39,102	)
Inventories			(21,969	)			1,463				(5,397	)			-				(25,903	)
Others			(15,673	)			(183	)			(14,328	)			-				(30,184	)
Subtotal liabilities			(1,020,737	)			13,023				30,870				(178	)			(977,022	)
Liabilities, net			(876,133	)			8,950				16,688				(178	)			(850,673	)

		At the beginning				Currency translation adjustment				Charged to the Statement of Income				Revaluation surplus				At the end
June 30, 2024
Assets
Trade and other payables			28,932				-				(8,168	)			-				20,764
Tax loss carry-forwards			45,324				(5,868	)			49,503				-				88,959
Others			28,102				(2,958	)			9,506				-				34,650
Borrowings			202				-				29				-				231
Subtotal assets			102,560				(8,826	)			50,870				-				144,604
Liabilities
Investment properties and property, plant and equipment			(972,168	)			14,387				151,190				(2,840	)			(809,431	)
Biological assets			(17,259	)			116				(10,981	)			-				(28,124	)
Trade and other receivables			(5,568	)			-				3,138				-				(2,430	)
Investments			(13,489	)			-				(4,491	)			-				(17,980	)
Intangible assets			(9,128	)			-				(10,476	)			-				(19,604	)
Tax inflation adjustment			(54,389	)			-				(51,137	)			-				(105,526	)
Inventories			(19,441	)			3,948				(6,476	)			-				(21,969	)
Others			(13,891	)			(264	)			(1,518	)			-				(15,673	)
Subtotal liabilities			(1,105,333	)			18,187				69,249				(2,840	)			(1,020,737	)
Liabilities, net			(1,002,773	)			9,361				120,119				(2,840	)			(876,133	)

Schedule of loss carry forward

Jurisdiction		06.30.2025				Date of generation		Due date
Argentina			10,724			2021		2026
Argentina			4,141			2022		2027
Argentina			404			2023		2028
Argentina			20,010			2024		2029
Argentina			6,049			2025		2030
Brazil			66,092			2019-2024		Do not expire
Total cumulative tax loss carry-forwards			107,420