v3.25.2
LEASES
9 Months Ended
Mar. 31, 2025
LEASES  
LEASES

14. LEASES

Right-of-use leased asset

    

03/31/2025

    

06/30/2024

Book value at the beginning of the period

 

20,979,597

21,163,192

Additions of the period

 

9,336,282

2,585,223

Additions from business combination

168,988

Disposals

(363,617)

(1,284,975)

Exchange differences

(258,504)

(1,652,831)

Book value at the end of the period

 

29,693,758

20,979,597

Depreciation

 

03/31/2025

06/30/2024

Book value at the beginning of the period

9,377,845

7,226,617

Depreciation of the period

3,888,743

3,418,956

Disposals

 

(196,567)

(1,092,167)

Exchange differences

 

(44,733)

(175,561)

Accumulated depreciation at the end of the period

 

13,025,288

9,377,845

Total

 

16,668,470

11,601,752

Lease liability

    

03/31/2025

    

06/30/2024

Book value at the beginning of the period

 

11,284,137

13,889,223

Additions of the period

 

9,336,282

2,585,223

Additions from business combination

168,988

Interest expenses, exchange differences and inflation effects

 

308,662

(480,189)

Payments of the period

 

(4,392,517)

(4,879,108)

Total

 

16,536,564

11,284,137

Lease Liabilities

    

03/31/2025

    

06/30/2024

Non-current

 

10,896,775

8,161,359

Current

 

5,639,789

3,122,778

Total

 

16,536,564

11,284,137

The incremental borrowing rate used was 3.81% in US$ and 13.64% in reais.

The recognized right-of-use assets relate to the following types of assets:

    

03/31/2025

    

06/30/2024

Machinery and equipment

 

3,655,741

 

3,655,741

Vehicles

 

1,177,544

 

1,272,071

Equipment and computer software

 

1,347,568

 

1,130,541

Land and buildings

 

23,512,905

 

14,921,244

 

29,693,758

 

20,979,597