|
| | |
2024 | | |
Share of profit of a joint venture | | |
Effect from conversion | | |
2025 | |
| Cresca | |
| 1,478 | | |
| (1,424 | ) | |
| 25 | | |
| 79 | |
| Agrofy | |
| 1,256 | | |
| — | | |
| — | | |
| 1,256 | |
| | |
| 2,734 | | |
| (58 | ) | |
| 201 | | |
| 1,335 | |
| | |
2023 | | |
Share of profit of a joint venture | | |
Effect from conversion | | |
2024 | |
| Cresca | |
| 1,335 | | |
| (58 | ) | |
| 201 | | |
| 1,478 | |
| Agrofy | |
| 1,256 | | |
| — | | |
| — | | |
| 1,256 | |
| | |
| 2,591 | | |
| (58 | ) | |
| 201 | | |
| 2,734 | |
| b) | Interest in Joint Venture |
Cresca’s summarized financial
information, based on the financial statements prepared in accordance with IFRS Accounting Standards as of and for years ended June 30,
2025 and 2024, and the reconciliation with the book value of the investment in the consolidated financial statements are presented below
at the fair value adjustment on the acquisition date:
| | |
2025 | | |
2024 | |
| Assets | |
| 164 | | |
| 3,230 | |
| Current | |
| 121 | | |
| 3,186 | |
| Cash and cash equivalents | |
| 121 | | |
| 139 | |
| Accounts receivable, inventories and other receivables | |
| — | | |
| 3,047 | |
| Noncurrent | |
| 43 | | |
| 44 | |
| Other noncurrent | |
| 43 | | |
| 44 | |
| | |
| | | |
| | |
| Liabilities | |
| 6 | | |
| 273 | |
| Current | |
| 6 | | |
| 273 | |
| Trade payables, taxes and loans | |
| 6 | | |
| 273 | |
| Total net assets | |
| 158 | | |
| 2,957 | |
| Company’s interest – 50% | |
| 50 | % | |
| 50 | % |
| Company’s interest in net assets at estimated fair value | |
| 79 | | |
| 1,478 | |
| | |
| | | |
| | |
|