Property plant and equipment

12 Months Ended

Jun. 30, 2026

10. Property, plant and equipment

Changes in the Group’s property, plant and equipment for the years ended June 30, 2026 and 2025 were as follows:

	Owner occupied farmland			Bearer plant (iii)			Buildings and facilities			Machinery and equipment			Others (i)			Total
Balance as of June 30, 2024		763,821			36,998			124,015			8,219			17,424			950,477
Cost		853,650			87,248			210,534			79,935			46,054			1,277,421
Accumulated depreciation		(89,829	)		(50,250	)		(86,519	)		(71,716	)		(28,630	)		(326,944	)
Net book amount at June 30, 2024		763,821			36,998			124,015			8,219			17,424			950,477
Additions		23,802			14,585			12,866			4,518			3,980			59,751
Disposals		(11,337	)		(5	)		(1,597	)		(25	)		(2,593	)		(15,557	)
Currency translation adjustment		(37,543	)		(1,927	)		(1,388	)		(12	)		1,166			(39,704	)
Transfers		31,393			(111	)		(1	)		2,537			(262	)		33,556
Incorporation by business combination (iv)		999			-			-			-			5,522			6,521
Depreciation charge (ii)		(13,753	)		(10,235	)		(9,578	)		(3,699	)		(6,011	)		(43,276	)
Balance as of June 30, 2025		757,382			39,305			124,317			11,538			19,226			951,768
Cost		860,964			99,790			220,414			86,953			53,867			1,321,988
Accumulated depreciation		(103,582	)		(60,485	)		(96,097	)		(75,415	)		(34,641	)		(370,220	)
Net book amount at June 30, 2025		757,382			39,305			124,317			11,538			19,226			951,768
Additions		36,937			13,670			10,932			3,683			2,990			68,212
Incorporation by business combination (v)		-			-			188			-			37			225
Disposals		(911	)		(383	)		(236	)		-			(440	)		(1,970	)
Currency translation adjustment		(32,158	)		(1,251	)		(922	)		(18	)		(395	)		(34,744	)
Transfers		5,303			163			513			608			18			6,605
Impairment (vi)		(3,571	)		-			(18,021	)		-			-			(21,592	)
Depreciation charges (ii)		(16,825	)		(7,652	)		(10,379	)		(4,308	)		(3,584	)		(42,748	)
Balance as of June 30, 2026		746,157			43,852			106,392			11,503			17,852			925,756
Cost		866,564			111,989			212,868			91,226			56,077			1,338,724
Accumulated depreciation		(120,407	)		(68,137	)		(106,476	)		(79,723	)		(38,225	)		(412,968	)
Net book amount at June 30, 2026		746,157			43,852			106,392			11,503			17,852			925,756

(i)	Includes furniture and fixtures and vehicles.
(ii)	Depreciation charge was recognized in the amount of ARS 9,003 and ARS 8,621 under "Costs", in the amount of ARS 4,139 and ARS 3,381 under "General and administrative expenses" and ARS 853 and ARS 861 under "Selling expenses" as of June 30, 2026 and 2025, respectively in the Consolidated Statement of Income and Other Comprehensive Income (Note 27) and ARS 28,753 and ARS 30,413 were capitalized as part of biological assets’ cost.
(iii)	Corresponds to the plantation of sugarcane with a useful life of more than one year.
(iv)	Corresponds to the acquisition of Nova Horizonte
(v)	See Note 4 to these Consolidated Financial Statements.
(vi)	Corresponds to the impairment recognized for La Suiza and La Adela, as their carrying amounts exceeded their market values.