v3.25.2
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Tables)
9 Months Ended
Mar. 31, 2025
INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME  
Schedule of revenue from contracts with customers

Three-month period ended

Nine-month period ended

    

03/31/2025

    

03/31/2024

    

03/31/2025

    

03/31/2024

Sale of goods and services

 

59,152,948

68,189,956

 

257,590,381

 

324,017,247

Royalties

 

443,102

189,175

 

1,385,858

 

838,516

Right of use licenses

15,659,630

15,659,630

 

59,596,050

84,038,761

 

258,976,239

 

340,515,393

Schedule of cost of sales

Three-month period ended

Nine-month period ended

Item

    

03/31/2025

    

03/31/2024

    

03/31/2025

    

03/31/2024

Inventories as of the beginning of the period

 

92,225,654

 

109,616,865

 

110,913,884

 

111,990,145

Purchases of the period

 

24,204,058

 

42,105,886

 

111,766,055

 

186,878,728

Production costs

 

6,617,198

 

5,709,030

 

18,460,676

 

18,690,702

Foreign currency translation

 

707,109

 

(413,314)

 

(40,144)

 

(214,790)

Subtotal

 

123,754,019

 

157,018,467

 

241,100,471

 

317,344,785

Inventories as of the end of the period (*)

 

(87,015,050)

 

(115,680,731)

 

(87,015,050)

 

(115,680,731)

Cost of sales

36,738,969

41,337,736

154,085,421

201,664,054

(*)Net of agricultural products.

Schedule of R&D classified by nature

Three-month period ended

Nine-month period ended

    

Research and

    

Research and

    

Research and

    

Research and

development

development

development

development

 

expenses

 

expenses

 

expenses

 

expenses

Item

 

03/31/2025

    

03/31/2024

 

03/31/2025

 

03/31/2024

Amortization of intangible assets

 

1,561,329

 

1,216,712

 

4,310,213

 

3,669,870

Analysis and storage

5,302

Commissions and royalties

3,960

Depreciation of property, plant and equipment

84,874

154,000

505,406

466,453

Freight and haulage

 

2,693

 

9,646

 

13,174

 

23,924

Employee benefits and social securities

 

645,210

 

1,635,391

 

3,624,237

 

3,847,298

Maintenance

119,868

124,172

267,568

220,228

Energy and fuel

 

 

3,110

 

4,352

 

8,337

Supplies and materials

 

609,797

 

235,982

 

1,385,609

 

1,418,048

Mobility and travel

 

10,172

 

68,087

 

118,837

 

157,561

Share-based incentives

 

15,784

 

251,248

 

106,881

 

394,997

Professional fees and outsourced services

 

511,001

 

(145,481)

 

1,551,122

 

848,716

Professional fees related parties

 

7,175

 

(53,784)

 

23,548

 

163,008

Office supplies

 

52,015

 

57,580

 

227,441

 

527,956

Information technology expenses

13,498

17,076

34,275

26,716

Insurance

 

12,727

 

16,104

 

36,221

 

35,690

Depreciation of leased assets

13,152

50,404

Miscellaneous

 

452

 

258

 

614

 

315

Total

 

3,659,747

 

3,590,101

 

12,263,862

 

11,814,419

    

03/31/2025

    

03/31/2024

    

03/31/2025

    

03/31/2024

R&D capitalized (Note 5.7)

    

1,879,280

    

3,412,635

6,902,069

 

7,867,528

R&D profit and loss

 

3,659,747

 

3,590,101

12,263,862

 

11,814,419

Total

 

5,539,027

 

7,002,736

19,165,931

 

19,681,947

Schedule of expenses classified by nature and function

Three-month period ended

Nine-month period ended

    

    

Selling,

    

    

    

Selling,

    

general and

 

general and

Production

administrative

Total

Production

administrative

Total

Item

    

costs

    

expenses

    

03/31/2025

    

costs

expenses

03/31/2025

Amortization of intangible assets

56,143

1,327,796

1,383,939

 

212,267

4,367,034

4,579,301

Analysis and storage

3,613

3,613

 

86,768

86,768

Commissions and royalties

162,739

155,302

318,041

 

723,110

1,240,907

1,964,017

Import and export expenses

149,987

149,987

 

805,165

805,165

Depreciation of property, plant and equipment

759,452

615,808

1,375,260

 

2,138,289

1,851,623

3,989,912

Depreciation of leased assets

1,014,262

641,381

1,655,643

1,762,674

2,075,665

3,838,339

Impairment of receivables

(130,890)

(130,890)

 

1,849,836

1,849,836

Freight and haulage

(706,534)

3,174,488

2,467,954

 

508,818

8,495,641

9,004,459

Employee benefits and social securities

2,979,173

10,320,519

13,299,692

 

7,250,051

32,116,790

39,366,841

Maintenance

990,788

803,908

1,794,696

 

1,881,863

2,169,739

4,051,602

Energy and fuel

133,160

33,169

166,329

 

427,261

75,324

502,585

Supplies and materials

144,789

331,067

475,856

 

494,511

1,841,654

2,336,165

Mobility and travel

30,675

809,528

840,203

 

99,046

2,968,604

3,067,650

Publicity and advertising

964,840

964,840

 

3,198,268

3,198,268

Contingencies

6,953

26,788

33,741

 

62,474

146,754

209,228

Share-based incentives

45,572

953,383

998,955

309,832

2,936,432

3,246,264

Professional fees and outsourced services

224,674

2,601,966

2,826,640

 

1,118,694

6,965,171

8,083,865

Professional fees related parties

10,499

10,499

 

281,178

281,178

Office supplies and registrations fees

33,382

55,826

89,208

 

85,247

618,878

704,125

Insurance

32,525

729,922

762,447

 

147,087

2,160,893

2,307,980

Information technology expenses

10,939

635,373

646,312

 

23,536

2,305,305

2,328,841

Obsolescence

634,987

634,987

 

1,036,799

75,944

1,112,743

Taxes

43,223

1,726,377

1,769,600

 

145,883

10,236,359

10,382,242

Miscellaneous

20,296

212,509

232,805

 

33,234

608,431

641,665

Total

6,617,198

26,153,159

32,770,357

 

18,460,676

89,478,363

107,939,039

Three-month period ended

Nine-month period ended

    

    

Selling,

    

    

    

Selling,

    

general and

 

general and

Production

administrative

Total

Production

administrative

Total

Item

    

costs

    

expenses

03/31/2024

    

costs

expenses

03/31/2024

Amortization of intangible assets

50,341

1,493,454

1,543,795

 

111,190

4,454,418

4,565,608

Analysis and storage

3,239

3,239

 

570

156,402

156,972

Commissions and royalties

(2,588)

334,560

331,972

 

419,089

1,342,811

1,761,900

Import and export expenses

12,887

184,109

196,996

 

56,789

502,588

559,377

Depreciation of property, plant and equipment

705,657

507,195

1,212,852

 

2,014,248

1,442,573

3,456,821

Depreciation of leased assets

304,822

510,096

814,918

1,003,866

1,522,308

2,526,174

Impairment of receivables

167,637

167,637

 

463,688

463,688

Freight and haulage

372,691

2,448,482

2,821,173

 

1,006,879

9,326,846

10,333,725

Employee benefits and social securities

2,121,995

7,928,190

10,050,185

 

8,057,497

29,437,292

37,494,789

Maintenance

558,214

513,129

1,071,343

 

1,565,609

1,665,461

3,231,070

Energy and fuel

170,718

90,477

261,195

 

671,376

363,024

1,034,400

Supplies and materials

346,960

707,442

1,054,402

 

714,346

2,398,596

3,112,942

Mobility and travel

32,083

1,067,945

1,100,028

 

126,559

3,216,650

3,343,209

Publicity and advertising

435

1,129,157

1,129,592

 

1,735

3,434,408

3,436,143

Contingencies

42,359

270,799

313,158

 

43,598

318,650

362,248

Share-based incentives

105,249

2,597,652

2,702,901

445,153

10,641,213

11,086,366

Professional fees and outsourced services

532,085

2,715,149

3,247,234

 

1,496,057

6,257,187

7,753,244

Professional fees related parties

67,748

67,748

 

134,366

134,366

Office supplies and registrations fees

59,747

275,634

335,381

 

139,983

927,625

1,067,608

Insurance

77,044

500,341

577,385

 

158,218

1,602,483

1,760,701

Information technology expenses

3,989

896,757

900,746

 

31,175

2,821,390

2,852,565

Obsolescence

52,927

52,927

 

335,763

335,763

Taxes

160,527

2,592,307

2,752,834

 

288,287

9,611,667

9,899,954

Miscellaneous

888

87,742

88,630

 

2,715

145,380

148,095

Total

5,709,030

27,089,241

32,798,271

 

18,690,702

92,187,026

110,877,728

Schedule of other income or expenses, net

Three-month period ended

Nine-month period ended

    

03/31/2025

    

03/31/2024

    

03/31/2025

    

03/31/2024

Net result from commercialization of agricultural products

 

(81,282)

241,372

(1,114,996)

(2,718,633)

Expenses recovery

 

131,014

83,737

636,733

319,843

Result of intangible sales

7,694,896

7,694,896

Others

 

315,275

(166,163)

869,110

159,498

 

8,059,903

158,946

8,085,743

(2,239,292)

Schedule of net financial cost

Three-month period ended

Nine-month period ended

    

03/31/2025

    

03/31/2024

 

03/31/2025

 

03/31/2024

Financial costs

Interest expenses with the Parent (Note 15)

 

(61,691)

 

 

(255,816)

Interest expenses

 

(6,156,351)

(6,661,877)

 

(18,500,586)

 

(16,656,789)

Financial commissions

 

49,696

(511,784)

 

(2,199,702)

 

(1,800,597)

 

(6,106,655)

(7,235,352)

 

(20,700,288)

 

(18,713,202)

Other financial results

    

    

    

Exchange differences generated by assets

 

(4,740,534)

(5,318,937)

 

(7,037,588)

 

(17,368,288)

Exchange differences generated by liabilities

4,498,458

4,133,443

4,755,094

25,808,288

Changes in fair value of financial assets or liabilities and other financial results

(321,496)

3,799,295

(1,080,142)

(9,928,530)

Net gain of inflation effect on monetary items

139,899

242,208

187,045

1,008,343

(423,673)

2,856,009

(3,175,591)

(480,187)