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 |
|