Trade and other receivables

12 Months Ended

Jun. 30, 2026

17. Trade and other receivables

Group’s trade and other receivables as of June 30, 2026 and 2025 were as follows:

	06.30.2026			06.30.2025
Trade, leases and services receivable (*)		473,816			522,633
Less: allowance for doubtful accounts		(8,627	)		(8,483	)
Total trade receivables		465,189			514,150
Prepayments		129,464			117,317
Borrowings, deposits and others		70,987			71,533
Guarantee deposits		115			124
Tax receivables		77,917			59,250
Others		16,157			63,720
Total other receivables		294,640			311,944
Total trade and other receivables		759,829			826,094

Non-current		153,977			234,680
Current		605,852			591,414
Total		759,829			826,094

(*)

Includes field sales credits, which are revalued based on the soybean price and the livestock weight measured in arrobas at each balance sheet date. The related impact in the Consolidated Statement of Income and Other Comprehensive Income is presented within “Other operating results, net”.

Book amounts of Group's trade and other receivables in foreign currencies are detailed in Note 34.

Trade accounts receivables are generally presented in the Consolidated Statement of Financial Position net of allowances for doubtful accounts. Impairment policies and procedures by type of receivables are discussed in detail in Note 2. Movements on the Group’s allowance for doubtful accounts were as follows:

	06.30.2026			06.30.2025
Beginning of the year		8,483			7,967
Additions (i)		4,760			2,496
Recovery (i)		(208	)		(309	)
Currency translation adjustment		684			848
Business combination incorporation		223			-
Used during the year		(3,085	)		(305	)
Inflation adjustment		(2,230	)		(2,214	)
End of the year		8,627			8,483

	(i)	The creation and release of the provision for impaired receivables have been included in “Selling expenses” in the Consolidated Statement of Income and Other Comprehensive Income (Note.27).
	(ii)	See Note 4 to these Consolidated Financial Statements.

The Group’s trade receivables comprise several classes. The maximum exposure to credit risk at the reporting date is the carrying amount of each class of receivables (see Note 5). The Group also has receivables from related parties neither of them is due nor impaired.

Due to the distinct characteristics of each type of receivables, an aging analysis of past due unimpaired and impaired receivables is shown by type and class, as of June 30, 2026 and 2025 (a column of non-past due receivables is also included so that the totals can be reconciled with the amounts appearing on the Consolidated Statement of Financial Position):

	Expired
	Up to 3 months		From 3 to 6 months		Over 6 months		Not past due		Allowance		Total		% of representation
Leases and services		76,037		4,864		14,719		136,881		7,542		240,043		50.7	%
Sale of properties and developments		88		-		-		166,793		-		166,881		35.2	%
Agricultural products		-		-		-		65,807		1,085		66,892		14.1	%
Total as of 06.30.2026		76,125		4,864		14,719		369,481		8,627		473,816		100.0	%

	Expired
	Up to 3 months		From 3 to 6 months		Over 6 months		Not past due		Allowance		Total		% of representation
Leases and services		57,602		2,963		16,872		127,583		7,272		212,292		40.6	%
Sale of properties and developments		-		-		-		229,802		-		229,802		44.0	%
Agricultural products		-		-		-		79,328		1,211		80,539		15.4	%
Total as of 06.30.2025		57,602		2,963		16,872		436,713		8,483		522,633		100.0	%