The consolidated financial statements comprise the financial statements of the Company and its subsidiaries as of June 30, 2026 and 2025 and for the year ended June 30, 2026, 2025 and 2024. The table below shows the Company’s direct and indirect interest percentage in Group companies. | | | | | Ownership % | | | | | | | 2026 | | | 2025 | | | 2024 | | | Imobiliária Jaborandi Ltda. | | Brazil | | | 100 | | | | 100 | | | | 99.99 | | | Imobiliária Cremaq Ltda. | | Brazil | | | 100 | | | | 100 | | | | 99.99 | | | Imobiliária Araucária Ltda. | | Brazil | | | 100 | | | | 100 | | | | 99.99 | | | Imobiliária Mogno Ltda. | | Brazil | | | 100 | | | | 100 | | | | 99.99 | | | Imobiliária Cajueiro Ltda. | | Brazil | | | 100 | | | | 100 | | | | 99.99 | | | Imobiliária Ceibo Ltda. | | Brazil | | | 100 | | | | 100 | | | | 99.99 | | | Imobiliária Flamboyant Ltda. | | Brazil | | | 100 | | | | 100 | | | | 99.99 | | | Palmeiras S.A. | | Paraguay | | | 100 | | | | 100 | | | | 99.99 | | | Agropecuaria Morotí S.A. (b) | | Paraguay | | | - | | | | 100 | | | | 99.99 | | | Agrifirma Agro Ltda. | | Brazil | | | 100 | | | | 100 | | | | 99.99 | | | Agrifirma Bahia Agropecuária Ltda.(a) | | Brazil | | | 100 | | | | 100 | | | | 99.99 | | | Companhia Agrícola Novo Horizonte (a) | | Brazil | | | 100 | | | | 100 | | | | | | | Agropecuaria Acres Del Sud S.A. | | Bolivia | | | 100 | | | | 100 | | | | 100 | | | Ombú Agropecuaria S.A. | | Bolivia | | | 100 | | | | 100 | | | | 100 | | | Yuchán Agropecuaria S.A | | Bolivia | | | 100 | | | | 100 | | | | 100 | | | Yatay Agropecuaria S.A. (c) | | Bolivia | | | - | | | | 100 | | | | 100 | | | (a) | Subsidiaries of Agrifirma – indirect control. | | (b) | Agropecuaria Morotí S.A. was merged into the subsidiary Palmeiras S.A., which assumed its assets and liabilities effective April 17, 2026. | | (c) | Yatay Agropecuaria S.A. was merged into the subsidiary Yuchán Agropecuaria S.A., which assumed its assets and liabilities effective June 1, 2026. |
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