v3.26.3
Cash flow information (Tables)
 12 Months Ended
Jun. 30, 2026
Cash flow information  
Summary of detail of significant non-cash transactions

 

 

06.30.2026

 

 

06.30.2025

 

 

06.30.2024

 

Increase of investment properties through a decrease of investments in financial assets

 

 

4,892

 

 

 

30,306

 

 

 

-

 

Increase of property, plant and equipment through an increase of trade and other payables

 

 

76

 

 

 

128

 

 

 

-

 

Issuance of non-convertible notes

 

 

-

 

 

 

79,349

 

 

 

-

 

Increase of investments in financial assets through an increase in trade and other payables

 

 

-

 

 

 

11,729

 

 

 

-

 

Increase of investments in financial assets through a decrease of investments in associates and joint ventures

 

 

9,715

 

 

 

2,925

 

 

 

-

 

Decrease in investments in associates and joint ventures through a decrease in borrowings

 

 

1,394

 

 

 

397

 

 

 

-

 

Increase in investment properties through a decrease in trade and other receivables

 

 

108

 

 

 

-

 

 

 

-

 

Decrease in trading properties through an increase in trade and other receivables

 

 

-

 

 

 

4,282

 

 

 

-

 

Other comprehensive loss for the year

 

 

1,749

 

 

 

1,071

 

 

 

7,103

 

Reserve for share-based payments

 

 

1,393

 

 

 

-

 

 

 

-

 

Increase of derivative financial instruments through a decrease in Shareholders’ Equity

 

 

170,272

 

 

 

-

 

 

 

-

 

Decrease in investment properties through an increase in property, plant and equipment

 

 

587

 

 

 

2,169

 

 

 

19

 

Increase in intangible assets through an increase in salaries and social security liabilities

 

 

780

 

 

 

574

 

 

 

-

 

Increase in investments in associates and joint ventures through a decrease in investments in financial assets

 

 

-

 

 

 

3,053

 

 

 

-

 

Decrease in investments in financial assets through a decrease in trade and other payables

 

 

8,281

 

 

 

5,276

 

 

 

-

 

Decrease in Shareholders’ Equity through a decrease in trade and other receivables

 

 

-

 

 

 

6,575

 

 

 

7,751

 

Decrease in Shareholders’ Equity through a decrease in investments in financial assets

 

 

67,975

 

 

 

40,115

 

 

 

114,661

 

Increase in right-of-use assets through an increase in lease liabilities

 

 

7,454

 

 

 

7,161

 

 

 

1,522

 

Increase of investments in financial assets through a decrease in trade and other receivables

 

 

6,215

 

 

 

-

 

 

 

-

 

Decrease of intangible assets through an increase in trading properties

 

 

-

 

 

 

100,710

 

 

 

-

 

Decrease in Shareholders’ Equity through an increase in trade and other payables

 

 

5

 

 

 

3,628

 

 

 

12,361

 

Decrease in trading properties through a decrease in borrowings

 

 

-

 

 

 

-

 

 

 

4,227

 

Barter transactions of investment properties

 

 

-

 

 

 

23

 

 

 

1,311

 

Decrease in investment properties through an increase in trade and other receivables

 

 

438

 

 

 

1,778

 

 

 

5,625

 

Decrease in investments in associates and joint ventures through an increase in trade and other receivables

 

 

2,464

 

 

 

24,975

 

 

 

10,047

 

Increase in intangible assets through a decrease in investment properties

 

 

469

 

 

 

3,267

 

 

 

51,039

 

Increase in intangible assets through an increase in trade and other payables

 

 

17

 

 

 

1,063

 

 

 

14,700

 

Increase of investments in financial assets through an increase in borrowings

 

 

-

 

 

 

709

 

 

 

927

 

Increase in borrowings through a decrease in trade and other payables

 

 

-

 

 

 

-

 

 

 

700

 

Increase in Shareholders’ Equity through a decrease in trade and other payables

 

 

-

 

 

 

-

 

 

 

1,856

 

Decrease in borrowings through an increase in trade and other payables

 

 

-

 

 

 

4,406

 

 

 

-

 

Increase in investment properties through an increase in trade and other payables

 

 

8,870

 

 

 

16,937

 

 

 

-

 

Decrease in right-of-use assets through a decrease in lease liabilities

 

 

-

 

 

 

9,069

 

 

 

-

 

Decrease of investment in financial assets through an increase in trade and other receivables

 

 

227

 

 

 

3,635

 

 

 

-

 

Decrease in lease liabilities through an increase in trade and other payables

 

 

-

 

 

 

614

 

 

 

-

 

Increase of investment in financial assets through a decrease in derivative financial instruments

 

 

-

 

 

 

144

 

 

 

-

 

Decrease in investment properties through an increase in trading properties

 

 

69,694

 

 

 

117,375

 

 

 

-

 

Increase of investments in financial assets through an increase in non-controlling interest in subsidiaries

 

 

1,603

 

 

 

-

 

 

 

-

 

Exercise of warrants

 

 

160,270

 

 

 

-

 

 

 

-

 
Description of cash flows generated

 

 

Note

 

 

06.30.2026

 

 

06.30.2025

 

 

06.30.2024

 

Profit / (loss) for the year

 

 

 

 

 

420,977

 

 

 

261,911

 

 

 

(62,937)

Adjustments for:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income tax

 

 

21

 

 

 

150,029

 

 

 

60,337

 

 

 

(86,273)

Amortization and depreciation

 

 

25

 

 

 

16,039

 

 

 

14,034

 

 

 

12,192

 

(Gain) / loss from disposal of property, plant and equipment

 

 

26

 

 

 

(2)

 

 

(16)

 

 

4

 

Net (gain) / loss from fair value adjustment of investment properties

 

 

9

 

 

 

(193,797)

 

 

3,338

 

 

 

652,773

 

Gain from lease modification

 

 

 

 

 

 

-

 

 

 

(2,647)

 

 

-

 

Charge of impairment of trading properties

 

 

26

 

 

 

11,940

 

 

 

25,540

 

 

 

-

 

(Gain) / loss from disposal of associates and joint ventures

 

 

26

 

 

 

-

 

 

 

(3,694)

 

 

2,541

 

(Gain) / loss on sale of trading properties and others

 

 

 

 

 

 

(13,702)

 

 

4,068

 

 

 

(7,087)

Financial results, net

 

 

 

 

 

 

(131,320)

 

 

28,725

 

 

 

(190,175)

Provisions and allowances

 

 

 

 

 

 

33,829

 

 

 

30,615

 

 

 

38,578

 

Share of profit of associates and joint ventures

 

 

8

 

 

 

(39,134)

 

 

(37,292)

 

 

(63,374)

Changes in operating assets and liabilities:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Increase) / decrease in inventories

 

 

 

 

 

 

(246)

 

 

381

 

 

 

226

 

Decrease / (increase) in trading properties

 

 

 

 

 

 

2,113

 

 

 

5,484

 

 

 

(1,220)

Decrease / (increase) in trade and other receivables

 

 

 

 

 

 

20,506

 

 

 

(13,550)

 

 

8,874

 

Decrease in trade and other payables

 

 

 

 

 

 

(5,997)

 

 

(24,111)

 

 

(92,081)

Increase / (decrease) in salaries and social security liabilities

 

 

 

 

 

 

580

 

 

 

2,952

 

 

 

(3,753)

Decrease in provisions

 

 

 

 

 

 

(1,441)

 

 

(674)

 

 

(1,145)

Net cash generated by operating activities before income tax paid

 

 

 

 

 

 

270,374

 

 

 

355,401

 

 

 

207,143

 
Summary of balances recognized as part of the business combination

 

 

June 30, 2026

 

Investment properties

 

 

22,320

 

Property, plant and equipment

 

 

225

 

Intangible assets

 

 

339

 

Income tax credit

 

 

66

 

Trade and other receivables

 

 

813

 

Inventories

 

 

210

 

Borrowings

 

 

(2,825)

Deferred income tax liabilities

 

 

(2,136)

Trade and other payables

 

 

(1,214)

Provisions 

 

 

(393)

Salaries and social security liabilities

 

 

(3,887)

Net value of assets acquired that did not affect cash

 

 

13,518

 

Cash and cash equivalents

 

 

5,514

 

Goodwill

 

 

4,179

 

Net value of incorporated assets

 

 

23,211

 

Previously held interest (financial asset)

 

 

(1,334)

Settlement through a decrease in investments in financial assets

 

 

(9,712)

Seller Financed Amount

 

 

(4,294)

Cash consideration paid

 

 

7,871

 

Cash and cash equivalents acquired

 

 

(5,514)

Net outflow of cash and cash equivalents

 

 

2,357