24. Costs | | 06.30.2026 | | | 06.30.2025 | | | 06.30.2024 | | Inventories at the beginning of the year (*) | | | 215,862 | | | | 39,146 | | | | 45,035 | | Purchases and expenses | | | 257,642 | | | | 230,430 | | | | 199,486 | | Currency translation adjustment | | | (1,434 | ) | | | (884 | ) | | | (1,976 | ) | Transfers | | | 69,694 | | | | 218,085 | | | | - | | Impairment | | | (11,940 | ) | | | (25,540 | ) | | | - | | Incorporated by business combination (i) | | | 210 | | | | - | | | | - | | Inventories at the end of the year (*) | | | (271,849 | ) | | | (215,862 | ) | | | (39,146 | ) | Total costs | | | 258,185 | | | | 245,375 | | | | 203,399 | |
(i) Corresponds to the recognition of inventories acquired through a business combination. See note 4 to these Consolidated Financial Statements. The following table presents the composition of the Group’s inventories for the years ended June 30, 2026 and 2025: | | 06.30.2026 | | | 06.30.2025 | | Real estate | | | 269,762 | | | | 214,231 | | Others | | | 2,087 | | | | 1,631 | | Total inventories at the end of the year (*) | | | 271,849 | | | | 215,862 | |
(*) Includes trading properties and inventories.
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