| Rights of use of assets and lease liabilities |
13. Rights of use of assets and lease liabilities Below is the composition of the rights of use of the Group´s assets as of June 30, 2026 and June 30, 2025: | | 06.30.2026 | | | 06.30.2025 | | Farmland | | | 143,242 | | | | 138,376 | | Convention center | | | 5,044 | | | | 5,911 | | Offices, shopping malls and other buildings | | | 18,367 | | | | 13,511 | | Machinery and equipment | | | 4,729 | | | | 5,178 | | Right-of-use assets | | | 171,382 | | | | 162,976 | | Non-current | | | 171,382 | | | | 162,976 | | Total | | | 171,382 | | | | 162,976 | |
Changes in the Group´s rights of use during the fiscal year ended June 30, 2026 and June 30, 2025, were as follows: | | 06.30.2026 | | | 06.30.2025 | | Beginning of the year | | | 162,976 | | | | 148,926 | | Additions | | | 49,411 | | | | 43,291 | | Incorporation by business combination (i) | | | - | | | | 12,795 | | Disposals | | | (387 | ) | | | (13,273 | ) | Depreciation charges | | | (38,317 | ) | | | (36,897 | ) | Currency translation adjustment | | | (2,460 | ) | | | (5,885 | ) | Remeasurement | | | 159 | | | | 14,019 | | End of the year | | | 171,382 | | | | 162,976 | |
(i) | Correspond to the acquisition of Nova Horizonte |
Depreciation charge for rights of use is detailed below: | | 06.30.2026 | | | 06.30.2025 | | | 06.30.2024 | | Farmland | | | 31,963 | | | | 29,027 | | | | 29,216 | | Convention center | | | 867 | | | | 1,052 | | | | 1,104 | | Offices, shopping malls and other buildings | | | 3,485 | | | | 2,480 | | | | 2,336 | | Machinery and equipment | | | 2,002 | | | | 4,338 | | | | 1,473 | | Depreciation charge of right-of-use assets (i) | | | 38,317 | | | | 36,897 | | | | 34,129 | |
(i) | Amortization charge was recognized in the amount of ARS 2,507 and ARS 2,167 under "Costs", in the amount of ARS 1,081 and ARS 739 under "General and administrative expenses" and ARS 975 and ARS 812 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 33,754 and ARS 33,179 were capitalized as part of biological assets’ cost. |
Other charges to income related to rights of use were as follows: | | 06.30.2026 | | | 06.30.2025 | | | 06.30.2024 | | Interest on lease liabilities | | | (3,236 | ) | | | (2,375 | ) | | | (3,623 | ) | Results from short-term leases | | | (1,631 | ) | | | (1,267 | ) | | | (958 | ) | Results from variable leases not recognized as lease liabilities | | | (9,292 | ) | | | (18,283 | ) | | | (11,481 | ) | Gain from lease modification | | | - | | | | 2,647 | | | | - | |
Below is the composition of the Group’s lease liabilities for the fiscal years ended June 30, 2026 and June 30, 2025: | | 06.30.2026 | | | 06.30.2025 | | Farmland | | | 146,725 | | | | 148,159 | | Convention center | | | 2,613 | | | | 3,084 | | Offices, shopping malls and other buildings | | | 11,814 | | | | 9,423 | | Lease liabilities | | | 161,152 | | | | 160,666 | | Non-current | | | 111,476 | | | | 118,119 | | Current | | | 49,676 | | | | 42,547 | | Total | | | 161,152 | | | | 160,666 | |
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