| Financial income and expenses |
26. Financial income and expenses | | | Notes | | 2026 | | | 2025 | | | 2024 | | | Financial income | | | | | | | | | | | | | Interest on marketable securities | | | | | 23,703 | | | | 19,297 | | | | 29,428 | | | Interest on receivable | | | | | 6,526 | | | | 1,413 | | | | 1,792 | | | Indexation charges (i) | | | | | - | | | | - | | | | 61 | | | Foreign exchange gains (ii) | | | | | 33,289 | | | | 25,492 | | | | 10,603 | | | Present value adjustment of lease contracts (iii) | | | | | 10,993 | | | | 2,210 | | | | 41,376 | | | Gain on remeasurement of receivables from sale of farms (iv) | | | | | 287,580 | | | | 108,563 | | | | 81,459 | | | Realized profit from derivative transactions (v) | | 7 | | | 103,248 | | | | 69,737 | | | | 99,909 | | | Unrealized profit from derivative transactions (vi) | | 7 | | | 30,861 | | | | 110,798 | | | | 48,288 | | | | | | | | 496,200 | | | | 337,510 | | | | 312,916 | | | Financial expenses | | | | | | | | | | | | | | | | Marketable securities charges | | | | | (1,244 | ) | | | (983 | ) | | | (1,777 | ) | | Bank charges | | | | | (3,577 | ) | | | (5,154 | ) | | | (3,250 | ) | | Interest accrued | | | | | (103,744 | ) | | | (84,350 | ) | | | (67,220 | ) | | Indexation charges (i) | | | | | - | | | | (57 | ) | | | (26 | ) | | Foreign exchange losses (ii) | | | | | (9,692 | ) | | | (25,114 | ) | | | (12,340 | ) | | Present value adjustment of lease contracts (iii) | | | | | (70,209 | ) | | | (49,510 | ) | | | (43,071 | ) | | Loss on remeasurement of receivables from sale of farms (iv) | | | | | (282,481 | ) | | | (93,202 | ) | | | (6,686 | ) | | Realized loss from derivative financial transactions (v) | | 7 | | | (90,008 | ) | | | (112,456 | ) | | | (41,950 | ) | | Unrealized loss from derivative financial transactions (vi) | | 7 | | | (29,623 | ) | | | (47,080 | ) | | | (130,888 | ) | | | | | | | (590,578 | ) | | | (417,906 | ) | | | (307,208 | ) | | Financial (expense) income, net | | | | | (94,378 | ) | | | (80,396 | ) | | | 5,708 | | Net balances are as follows: | | | 2026 | | | 2025 | | | 2024 | | | Indexation charges (i) | | | - | | | | (57 | ) | | | 35 | | | Foreign exchange difference (ii) | | | 23,597 | | | | 378 | | | | (1,737 | ) | | Present value adjustment of lease contracts (iii) | | | (59,216 | ) | | | (47,300 | ) | | | (1,695 | ) | | Net on remeasurement of receivables from sale of farms (iv) | | | 5,099 | | | | 15,361 | | | | 74,773 | | | Realized profit (loss) from derivative financial instruments (v) | | | 13,240 | | | | (42,719 | ) | | | 57,959 | | | Unrealized (loss) profit from Derivative financial instruments (vi) | | | 1,238 | | | | 63,718 | | | | (82,600 | ) |
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