v3.26.3
Biological Assets (Tables)
 12 Months Ended
Jun. 30, 2026
Biological Assets [Abstract]  
Schedule of Biological Assets
    2026     2025  
Cattle for consumption     39,751       26,859  
Production cattle     13,767       32,345  
Grain plantation     45,474       38,186  
Cotton plantation     42,612       77,933  
Sugarcane plantation     149,437       122,462  
Total     291,041       297,785  
                 
Current     277,274       265,440  
Noncurrent     13,767       32,345  
Schedule of Area (Hectares) to be Harvested

The area (hectares) to be harvested corresponding to the biological assets is as follows:

 

    Planted area (Hectares)  
    2026     2025  
Grains     10,430       9,985  
Cotton     1,873       7,766  
Sugarcane     27,160       26,224  
      39,463       43,975  
Schedule of Changes in Agricultural Activity

a) Changes in agricultural activity

 

    Grains     Cotton     Sugarcane  
Balance at June 30, 2024     22,138       61,896       111,636  
                         
Increases due to planting     448,427       111,954       -  
Increases due to handling     -       -       300,016  
Change in fair value     68,552       (5,421 )     41,812  
Reductions due to harvesting     (500,253 )     (90,094 )     (330,782 )
Exchange variation     (678 )     (402 )     (220 )
                         
Balance at June 30, 2025     38,186       77,933       122,462  
                         
Increases due to planting     483,615       60,315       -  
Increases due to handling     -       -       265,269  
Change in fair value     69,754       (15,446 )     (23,062 )
Reductions due to harvesting     (544,730 )     (80,105 )     (215,197 )
Exchange variation     (1,351 )     (85 )     (35 )
                         
Balance at June 30, 2026     45,474       42,612       149,437  
                         
Composed of:                        
Historical cost     40,336       38,963       117,776  
Fair value     5,138       3,649       31,661  
Balance on June 30, 2026     45,474       42,612       149,437  
                         
Current     45,474       42,612       149,437  
Schedule of Changes in Cattle Raising Activity

b) Changes in cattle raising activity

 

    Heads of
cattle
(in number)		     Cattle
($)		  
At June 30, 2024     17,624       41,595  
Acquisition/birth costs     8,501       10,263  
Handling costs     -       16,431  
Sales     (7,429 )     (24,184 )
Deaths     (488 )     (1,384 )
Consumption     (34 )     (139 )
Exchange variation     -       (1,106 )
Change in fair value     -       17,728  
At June 30, 2025     18,174       59,204  
Acquisition/birth costs     5,444       11,300  
Handling costs     -       17,361  
Sales     (10,494 )     (39,132 )
Deaths     (226 )     (840 )
Consumption     (52 )     (265 )
Exchange variation     -       5,056  
Change in fair value     -       834  
At June 30, 2026     12,846       53,518  
                 
Current     8,557       39,751  
Non-current     4,289       13,767  
Schedule of Quantitative Data on Cattle Raising Activity

c) Quantitative data on cattle raising activity, expressed in heads of cattle

 

    Consumable
cattle		     Production
cattle		     Total  
At June 30, 2025     3,500       14,674       18,174  
At June 30, 2026     4,409       8,437       12,846  
Schedule of Fair Value Hierarchy

d) Fair value hierarchy

 

    2026     2025      
    Amount     Amount     Fair value
Sugarcane     149,437       30,137     Level 3
Cattle     53,518       41,055     Level 2
Grains     45,474       27,209     Level 3
Cotton     42,612       61,531     Level 3
Schedule of Fair Value Hierarchy, along with an Analysis of Quantitative Sensitivity

The significant non-observable inputs used in the measurement of the fair value of sugarcane, grains and cotton classified as Level 3 in the fair value hierarchy, along with an analysis of quantitative sensitivity on June 30, 2026, are as follows:

 

Description   Evaluation
method		   Significant
non-observable
inputs		   Rate %   Variation of
non-observable
inputs		   Increase in
inputs		   Decrease in inputs
Biological asset - sugarcane   Discounted cash flow   - Yield   11.79%   Average productivity: 71.46 tons per hectare   An increase in yield generates a positive result in the fair value of biological assets.   A decrease in yield generates a negative result in the fair value of biological assets.
        - TRS (Kg of sugar per ton of sugarcane)   11.79%   Total recoverable sugar: TRS 115 to 140 per ton of cane.   An increase in TRS generates a positive result in the fair value of biological assets.   A decrease in TRS generates a negative result in the fair value of biological assets.
Corn   Discounted cash flow   - Yield   11.79%   Average productivity:93.85 bags per hectare   An increase in yield generates a positive result in the fair value of biological assets.   A decrease in yield generates a negative result in the fair value of biological assets
Cotton   Discounted cash flow   - Yield   11.79%   Average productivity: 3.73 tons per hectare   An increase in yield generates a positive result in the fair value of biological assets.   A decrease in yield generates a negative result in the fair value of biological assets.
Schedule of Changes in Fair Value in the Statement of Operations

 

e) Changes in fair value in the Statement of operations

 

    2026     2025     2024  
Grains     69,754       68,552       20,407  
Cotton     (15,446 )     (5,421 )     4,799  
Sugarcane     (23,062 )     41,812       21,997  
Cattle     834       17,728       (6,704 )
      32,080       122,671       40,499