v3.26.3
Cash flow information (Tables)
 12 Months Ended
Jun. 30, 2026
Cash flow information  
Schedule of generated cash flows

 

 

Note

 

 

06.30.2026

 

 

06.30.2025

 

 

06.30.2024

 

Profit for the year

 

 

 

 

 

372,280

 

 

 

299,635

 

 

 

198,770

 

Adjustments for:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income tax

 

 

23

 

 

 

117,193

 

 

 

94,879

 

 

 

(115,201)

Amortization and depreciation

 

 

27

 

 

 

23,904

 

 

 

21,684

 

 

 

19,685

 

(Gain) / loss from disposal of trading properties

 

 

 

 

 

 

(13,701)

 

 

4,089

 

 

 

(7,090)

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

 

 

 

 

 

 

(26)

 

 

(224)

 

 

3,392

 

Impairment of property, plant and equipment

 

 

 

 

 

 

21,592

 

 

 

-

 

 

 

-

 

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

 

 

 

 

 

 

(190,239)

 

 

(25,474)

 

 

649,204

 

Gain from lease modification

 

 

 

 

 

 

-

 

 

 

(2,647)

 

 

-

 

Impairment of trading properties

 

 

28

 

 

 

11,940

 

 

 

25,540

 

 

 

-

 

(Gain) / loss from disposal of subsidiary and associates

 

 

28

 

 

 

-

 

 

 

(3,694)

 

 

2,541

 

Financial results, net

 

 

 

 

 

 

(84,539)

 

 

18,653

 

 

 

(354,913)

Provisions and allowances

 

 

 

 

 

 

42,405

 

 

 

33,703

 

 

 

47,468

 

Share of profit of associates and joint ventures

 

 

8

 

 

 

(39,446)

 

 

(35,912)

 

 

(61,356)

Management fees

 

 

 

 

 

 

27,169

 

 

 

12,127

 

 

 

17,288

 

Changes in net realizable value of agricultural products after harvest

 

 

 

 

 

 

(19,113)

 

 

(6,199)

 

 

(13,357)

Unrealized initial recognition and changes in fair value of biological assets and agricultural products at the point of harvest

 

 

 

 

 

 

53,186

 

 

 

(82,621)

 

 

(44,796)

Gain from disposal of farmlands

 

 

 

 

 

 

(633)

 

 

(56,079)

 

 

(97,960)

Changes in operating assets and liabilities:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Increase in inventories

 

 

 

 

 

 

(16,440)

 

 

(40,643)

 

 

(44,789)

Decrease / (increase) in trading properties

 

 

 

 

 

 

2,113

 

 

 

5,484

 

 

 

(1,220)

(Increase) / decrease in biological assets

 

 

 

 

 

 

(15,165)

 

 

104,958

 

 

 

122,330

 

(Increase) / decrease in trade and other receivables

 

 

 

 

 

 

(62,106)

 

 

(28,695)

 

 

186,547

 

Decrease in trade and other payables

 

 

 

 

 

 

(7,936)

 

 

(128,576)

 

 

(312,558)

(Decrease) / increase in salaries and social security liabilities

 

 

 

 

 

 

(3,426)

 

 

10,230

 

 

 

(17,959)

Decrease in provisions

 

 

 

 

 

 

(1,442)

 

 

(2,592)

 

 

(1,145)

Decrease in lease liabilities

 

 

 

 

 

 

(26,842)

 

 

(11,633)

 

 

(16,731)

Net variation in derivative financial instruments

 

 

 

 

 

 

353

 

 

 

1,975

 

 

 

10,048

 

Decrease in right of use assets

 

 

 

 

 

 

-

 

 

 

-

 

 

 

57

 

Net cash generated from operating activities before income tax paid

 

 

 

 

 

 

191,081

 

 

 

207,968

 

 

 

168,255

 
Schedule of recognized balances as part of business combination

 

 

06.30.2026

 

Investment properties

 

 

22,320

 

Property, plant and equipment

 

 

225

 

Intangible assets

 

 

339

 

Income tax and MPIT 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

 
Schedule of significant non-cash transactions

 

 

06.30.2026

 

 

06.30.2025

 

 

06.30.2024

 

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

 

 

8,870

 

 

 

16,937

 

 

 

-

 

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

 

 

6,605

 

 

 

18,892

 

 

 

23,150

 

Currency translation adjustment and other comprehensive results from associates and joint ventures

 

 

6,268

 

 

 

23,020

 

 

 

54,880

 

Other changes in shareholders' equity

 

 

1,645

 

 

 

9,894

 

 

 

33,637

 

Increase of non-convertible notes through a decrease in non-convertible notes

 

 

-

 

 

 

97,634

 

 

 

-

 

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

 

 

-

 

 

 

2,556

 

 

 

9,522

 

Increase in shareholders' equity through an increase in investment properties

 

 

-

 

 

 

596

 

 

 

10,916

 

Increase in deferred income tax liabilities through a decrease in shareholders' equity

 

 

-

 

 

 

208

 

 

 

2,853

 

Decrease in lease liabilities through a decrease in trade and other receivables

 

 

-

 

 

 

-

 

 

 

93

 

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

 

 

-

 

 

 

614

 

 

 

-

 

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

 

 

4,892

 

 

 

30,306

 

 

 

-

 

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

 

 

7,242

 

 

 

19,204

 

 

 

-

 

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

 

 

227

 

 

 

3,635

 

 

 

-

 

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

 

 

13,733

 

 

 

1,321

 

 

 

18,212

 

Decrease in property, plant and equipment through an increase in trade and other receivables

 

 

-

 

 

 

43,930

 

 

 

3,864

 

Increase in investment in financial assets through an increase in borrowings

 

 

-

 

 

 

709

 

 

 

927

 

Decrease in shareholders' equity through a decrease in investment in financial assets

 

 

112,696

 

 

 

58,175

 

 

 

191,065

 

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

 

 

53,998

 

 

 

31,750

 

 

 

65,592

 

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

 

 

-

 

 

 

3,052

 

 

 

-

 

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

 

 

6,215

 

 

 

-

 

 

 

529

 

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

 

 

2,464

 

 

 

24,975

 

 

 

10,047

 

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

 

 

438

 

 

 

1,778

 

 

 

5,625

 

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

 

 

9,715

 

 

 

2,925

 

 

 

-

 

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

 

 

-

 

 

 

4,282

 

 

 

-

 

Decrease in intangible assets through an increase in trading properties

 

 

-

 

 

 

100,710

 

 

 

-

 

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

 

 

-

 

 

 

11,729

 

 

 

-

 

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

 

 

1,394

 

 

 

397

 

 

 

-

 

Increase in group of assets held for sale through a decrease in property, plant and equipment

 

 

-

 

 

 

-

 

 

 

4,834

 

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

 

 

108

 

 

 

-

 

 

 

-

 

Barter transaction investment properties

 

 

-

 

 

 

23

 

 

 

1,311

 

Decrease in shareholders' equity through an increase in trade and other payables

 

 

37

 

 

 

7,941

 

 

 

12,376

 

Increase in investments in financial assets through a decrease in derivative financial instruments

 

 

-

 

 

 

144

 

 

 

-

 

Increase in shareholders' equity through a decrease in trade and other payables

 

 

-

 

 

 

-

 

 

 

1,856

 

Increase in borrowings through a decrease in trade and other payables

 

 

-

 

 

 

-

 

 

 

700

 

Decrease in borrowings through an increase in trade and other payables

 

 

-

 

 

 

4,406

 

 

 

-

 

Decrease in shareholders' equity through a decrease in trade and other receivables

 

 

-

 

 

 

6,575

 

 

 

7,751

 

Decrease in investment properties through an increase in trading properties

 

 

69,694

 

 

 

117,375

 

 

 

-

 

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

 

 

780

 

 

 

574

 

 

 

-

 

Decrease in investment in associates and joint ventures through a decrease in trade and other payables

 

 

-

 

 

 

515

 

 

 

-

 

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

 

 

1,603

 

 

 

-

 

 

 

-

 

Increase in derivative financial instruments through a decrease in equity

 

 

102,546

 

 

 

-

 

 

 

-

 

Exercise of warrants

 

 

97,829

 

 

 

-

 

 

 

-

 

Share-based payment reserve

 

 

1,393

 

 

 

-

 

 

 

-