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SEGMENT INFORMATION

6 Months Ended

Dec. 31, 2023

12. SEGMENT INFORMATION

The tables present information with respect to the Group´s reporting segments:


	Seed and
	integrated		Crop		Crop
Period ended December 31, 2023	products		protection		nutrition		Consolidated
Revenues from contracts with customers
Sale of goods and services	53,777,458		127,029,466		75,020,367		255,827,291
Royalties	649,341		—		—		649,341
Others
Initial recognition and changes in the fair value of biological assets at the point of harvest	77,353		141,457		119,318		338,128
Total	54,504,152		127,170,923		75,139,685		256,814,760

Cost of sales	(36,216,288)		(81,249,196)		(42,860,834)		(160,326,318)
Gross profit per segment	18,287,864		45,921,727		32,278,851		96,488,442
% Gross margin	34	%	36	%	43	%	38	%


	Seed and
	integrated		Crop		Crop
Period ended December 31, 2022	products		protection		nutrition		Consolidated
Revenues from contracts with customers
Sale of goods and services	29,226,197		116,263,527		74,993,171		220,482,895
Royalties	909,067		—		—		909,067
Others
Initial recognition and changes in the fair value of biological assets at the point of harvest	56,530		140,620		154,327		351,477
Total	30,191,794		116,404,147		75,147,498		221,743,439

Cost of sales	(13,606,348)		(79,703,474)		(41,507,315)		(134,817,137)
Gross profit per segment	16,585,446		36,700,673		33,640,183		86,926,302
% Gross margin	55	%	32	%	45	%	39	%

As of the current period, changes in the net realizable value of agricultural products after harvest have been excluded from segment information since those results depend on market fluctuations which are beyond the Group’s operating control. The Group has recast the comparative amounts.