Expenses by nature

12 Months Ended

Jun. 30, 2026

27. Expenses by nature

The Group disclosed expenses in the Consolidated Statement of Income and Other Comprehensive Income by function as part of the line items “Costs”, “General and administrative expenses” and “Selling expenses”. The following tables provide additional disclosure regarding expenses by nature and their relationship to the function within the Group as of June 30, 2026, 2025 and 2024.

	Costs		General and administrative expenses		Selling expenses		Total
Change in agricultural products and biological assets		390,493		-		-		390,493
Salaries, social security costs and other personnel expenses		115,726		71,466		11,356		198,548
Fees and payments for services		64,977		18,243		3,715		86,935
Cost of sale of goods and services		129,683		-		-		129,683
Maintenance, security, cleaning, repairs and others		78,582		12,027		144		90,753
Taxes, rates and contributions		21,145		5,369		38,845		65,359
Advertising and other selling expenses		24,911		98		11,281		36,290
Freights		49		12		37,564		37,625
Director's fees		-		31,304		-		31,304
Depreciation and amortization		15,321		6,738		1,845		23,904
Leases and service charges		6,710		1,727		87		8,524
Travelling, library expenses and stationery		4,038		2,192		1,561		7,791
Supplies and labors		4,313		2		6,769		11,084
Other expenses		1,716		618		3,097		5,431
Bank expenses		182		2,474		119		2,775
Conditioning and clearance		-		-		3,734		3,734
Interaction and roaming expenses		1,740		84		35		1,859
Allowance for doubtful accounts, net		-		-		4,552		4,552
Total expenses by nature as of 06.30.2026		859,586		152,354		124,704		1,136,644

	Costs		General and administrative expenses		Selling expenses		Total
Change in agricultural products and biological assets		319,178		-		-		319,178
Salaries, social security costs and other personnel expenses		115,539		75,045		11,744		202,328
Fees and payments for services		61,586		16,473		3,691		81,750
Cost of sale of goods and services		125,885		-		-		125,885
Maintenance, security, cleaning, repairs and others		71,740		11,780		171		83,691
Taxes, rates and contributions		16,880		5,309		33,817		56,006
Advertising and other selling expenses		21,255		155		6,390		27,800
Freights		43		6		36,548		36,597
Director's fees (i)		-		27,009		-		27,009
Depreciation and amortization		14,897		5,095		1,692		21,684
Leases and service charges		5,279		1,658		94		7,031
Travelling, library expenses and stationery		3,064		2,321		1,598		6,983
Supplies and labors		3,646		1		5,619		9,266
Other expenses		1,478		553		3,482		5,513
Bank expenses		229		2,756		10		2,995
Conditioning and clearance		-		-		3,901		3,901
Interaction and roaming expenses		1,514		80		33		1,627
Allowance for doubtful accounts, net		-		-		2,187		2,187
Total expenses by nature as of 06.30.2025		762,213		148,241		110,977		1,021,431

	Costs		General and administrative expenses		Selling expenses		Total
Change in agricultural products and biological assets		365,869		-		-		365,869
Salaries, social security costs and other personnel expenses		102,322		74,106		10,999		187,427
Fees and payments for services		84,326		20,522		4,943		109,791
Cost of sale of goods and services		88,706		-		-		88,706
Maintenance, security, cleaning, repairs and others		60,221		9,791		146		70,158
Taxes, rates and contributions		11,618		8,291		41,258		61,167
Advertising and other selling expenses		22,768		159		5,120		28,047
Freights		66		695		30,931		31,692
Director's fees		-		30,587		-		30,587
Depreciation and amortization		12,723		5,511		1,451		19,685
Leases and service charges		3,988		1,748		160		5,896
Travelling, library expenses and stationery		2,962		2,292		1,276		6,530
Supplies and labors		3,201		-		7,047		10,248
Other expenses		1,879		759		3,041		5,679
Bank expenses		342		3,433		-		3,775
Conditioning and clearance		-		-		4,063		4,063
Interaction and roaming expenses		1,982		92		39		2,113
Allowance for doubtful accounts, net		-		-		1,956		1,956
Total expenses by nature as of 06.30.2024		762,973		157,986		112,430		1,033,389