| Schedule of reconcilation between income tax expense and calculated tax |
| | 06.30.2026 | | | 06.30.2025 | | | 06.30.2024 | | Tax calculated at the tax rates applicable to profit in the respective countries (i) | | | (166,069 | ) | | | (193,278 | ) | | | (16,966 | ) | Permanent differences: | | | | | | | | | | | | | Tax inflation adjustment | | | (10,521 | ) | | | (29,831 | ) | | | (164,338 | ) | Share of profit of associates and joint ventures | | | 8,672 | | | | 15,596 | | | | 43,374 | | Result from sale of participation in associates and joint ventures | | | - | | | | (16,380 | ) | | | (483 | ) | Difference between provision and tax return (ii) | | | 963 | | | | (4,995 | ) | | | (33 | ) | Fiscal transparency | | | (2,799 | ) | | | (49,152 | ) | | | (6,985 | ) | Recovery of unrecognized tax loss carry-forwards | | | (44,970 | ) | | | 75,880 | | | | 3,972 | | Non-taxable profit | | | 61,332 | | | | 43,973 | | | | 73,214 | | Others | | | 2,300 | | | | 14,618 | | | | (12,812 | ) | Inflation adjustment permanent difference | | | 33,899 | | | | 48,690 | | | | 196,258 | | Income tax | | | (117,193 | ) | | | (94,879 | ) | | | 115,201 | |
|
| Schedule of deferred tax assets and liabilities |
| | 06.30.2026 | | | 06.30.2025 | | Deferred income tax assets to be recovered after more than 12 months | | | 146,353 | | | | 113,273 | | Deferred income tax assets to be recovered within 12 months | | | 46,553 | | | | 55,464 | | Deferred income tax assets | | | 192,906 | | | | 168,737 | | Deferred income tax liabilities to be settled after more than 12 months | | | (1,146,281 | ) | | | (1,135,307 | ) | Deferred income tax liabilities to be settled within 12 months | | | (165,200 | ) | | | (169,484 | ) | Deferred income tax liabilities | | | (1,311,481 | ) | | | (1,304,791 | ) | Total deferred income tax liabilities, net | | | (1,118,575 | ) | | | (1,136,054 | ) |
| | At the beginning | | | Business combinations (i) | | | Currency translation adjustment | | | Charged to the Statement of Income | | | Revaluation surplus | | | At the end | | June 30, 2026 | | | | | | | | | | | | | | | | | | | Assets | | | | | | | | | | | | | | | | | | | Trade and other payables | | | 24,347 | | | | - | | | | - | | | | 524 | | | | - | | | | 24,871 | | Tax loss carry-forwards | | | 79,490 | | | | - | | | | (4,374 | ) | | | 22,183 | | | | - | | | | 97,299 | | Trade and other receivables | | | - | | | | 78 | | | | - | | | | - | | | | - | | | | 78 | | Others | | | 64,243 | | | | 1,353 | | | | (1,116 | ) | | | 5,872 | | | | - | | | | 70,352 | | Borrowings | | | 657 | | | | - | | | | - | | | | (351 | ) | | | - | | | | 306 | | Subtotal assets | | | 168,737 | | | | 1,431 | | | | (5,490 | ) | | | 28,228 | | | | - | | | | 192,906 | | Liabilities | | | | | | | | | | | | | | | | | | | | | | | | | Investment properties and property, plant and equipment | | | (1,100,764 | ) | | | (3,567 | ) | | | 3,071 | | | | (61,560 | ) | | | (8,051 | ) | | | (1,170,871 | ) | Biological assets | | | (31,652 | ) | | | - | | | | (138 | ) | | | 7,368 | | | | - | | | | (24,422 | ) | Trade and other receivables | | | (10,475 | ) | | | - | | | | - | | | | (1,265 | ) | | | - | | | | (11,740 | ) | Investments | | | (30,864 | ) | | | - | | | | - | | | | 11,285 | | | | - | | | | (19,579 | ) | Intangible assets | | | (3,913 | ) | | | - | | | | - | | | | (1,038 | ) | | | - | | | | (4,951 | ) | Tax inflation adjustment | | | (52,220 | ) | | | - | | | | - | | | | 51,878 | | | | - | | | | (342 | ) | Inventories | | | (34,593 | ) | | | - | | | | 1,497 | | | | (7,241 | ) | | | - | | | | (40,337 | ) | Others | | | (40,310 | ) | | | - | | | | 1,267 | | | | (196 | ) | | | - | | | | (39,239 | ) | Subtotal liabilities | | | (1,304,791 | ) | | | (3,567 | ) | | | 5,697 | | | | (769 | ) | | | (8,051 | ) | | | (1,311,481 | ) | Liabilities, net | | | (1,136,054 | ) | | | (2,136 | ) | | | 207 | | | | 27,459 | | | | (8,051 | ) | | | (1,118,575 | ) |
| | At the beginning | | | Currency translation adjustment | | | Charged to the Statement of Income | | | Revaluation surplus | | | At the end | | June 30, 2025 | | | | | | | | | | | | | | | | Assets | | | | | | | | | | | | | | | | Trade and other payables | | | 27,730 | | | | - | | | | (3,383 | ) | | | - | | | | 24,347 | | Tax loss carry-forwards | | | 118,803 | | | | (3,914 | ) | | | (35,399 | ) | | | - | | | | 79,490 | | Others | | | 46,274 | | | | (1,525 | ) | | | 19,494 | | | | - | | | | 64,243 | | Borrowings | | | 308 | | | | - | | | | 349 | | | | - | | | | 657 | | Subtotal assets | | | 193,115 | | | | (5,439 | ) | | | (18,939 | ) | | | - | | | | 168,737 | | Liabilities | | | | | | | | | | | | | | | | | | | | | Investment properties and property, plant and equipment | | | (1,080,977 | ) | | | 14,832 | | | | (34,381 | ) | | | (238 | ) | | | (1,100,764 | ) | Biological assets | | | (37,559 | ) | | | 851 | | | | 5,056 | | | | - | | | | (31,652 | ) | Trade and other receivables | | | (3,245 | ) | | | - | | | | (7,230 | ) | | | - | | | | (10,475 | ) | Investments | | | (24,012 | ) | | | - | | | | (6,852 | ) | | | - | | | | (30,864 | ) | Intangible assets | | | (26,181 | ) | | | - | | | | 22,268 | | | | - | | | | (3,913 | ) | Tax inflation adjustment | | | (140,928 | ) | | | - | | | | 88,708 | | | | - | | | | (52,220 | ) | Inventories | | | (29,339 | ) | | | 1,954 | | | | (7,208 | ) | | | - | | | | (34,593 | ) | Others | | | (20,930 | ) | | | (244 | ) | | | (19,136 | ) | | | - | | | | (40,310 | ) | Subtotal liabilities | | | (1,363,171 | ) | | | 17,393 | | | | 41,225 | | | | (238 | ) | | | (1,304,791 | ) | Liabilities, net | | | (1,170,056 | ) | | | 11,954 | | | | 22,286 | | | | (238 | ) | | | (1,136,054 | ) |
|