| Revenues |
| | |
2025 | | |
2024 | | |
2023 | |
| Sales of grains | |
| 442,530 | | |
| 420,072 | | |
| 593,787 | |
| Sales of cotton | |
| 90,583 | | |
| 79,800 | | |
| 39,600 | |
| Sales of sugarcane | |
| 325,265 | | |
| 239,313 | | |
| 247,260 | |
| Sales of beef cattle | |
| 26,457 | | |
| 31,362 | | |
| 26,262 | |
| Lease | |
| 11,868 | | |
| 17,833 | | |
| 17,997 | |
| Other revenues | |
| 5,026 | | |
| 7,400 | | |
| 5,542 | |
| Gross operating revenue | |
| 901,729 | | |
| 795,780 | | |
| 930,448 | |
| | |
| | | |
| | | |
| | |
| Sales deductions | |
| | | |
| | | |
| | |
| Taxes on sales | |
| (24,286 | ) | |
| (24,654 | ) | |
| (27,076 | ) |
| Net revenue | |
| 877,443 | | |
| 771,126 | | |
| 903,372 | |
| | |
2025 | | |
2024 | | |
2023 | |
| Sale of farm (i) | |
| 343,113 | | |
| 421,549 | | |
| 544,995 | |
| Adjustment to present value | |
| (101,814 | ) | |
| (127,024 | ) | |
| (99,566 | ) |
| Gross revenue from sale of farm | |
| 241,299 | | |
| 294,525 | | |
| 445,429 | |
| Sales taxes | |
| (8,304 | ) | |
| (10,751 | ) | |
| (14,811 | ) |
| Cost of sale of farm | |
| (52,909 | ) | |
| (35,399 | ) | |
| (84,553 | ) |
| Gain from sale of farm | |
| 180,086 | | |
| 248,375 | | |
| 346,065 | |
| Selling expenses | |
| (6,825 | ) | |
| (5,787 | ) | |
| (189 | ) |
| Income tax and social contribution | |
| (7,007 | ) | |
| (9,072 | ) | |
| (17,490 | ) |
| Net gain from sale of farms | |
| 166,254 | | |
| 233,516 | | |
| 328,386 | |
| (i) | In compliance with the obligations related to the sale of
farms in previous years, a net revenue of R$5,165 was recognized related to the official measurement of Jatobá Farm (R$902 Rio
do Meio I Farm in June 2023). This condition refers to the variable consideration concept established in IFRS15 – Revenue from
client agreement. |
Revenue from the sale of biological
assets is recognized when control of the assets is transferred to the customer, generally upon physical delivery of the assets or as contractually
stipulated. This recognition occurs at a specific point in time, as provided for IFRS 15, which states that an entity should recognize
revenue when (or as) it satisfies a performance obligation by transferring control of a good or service to the customer.
Revenue from the sale of rural properties
is recognized when all criteria for transferring ownership of the asset are met, including the execution of the sale and purchase agreement,
settlement or commencement of payment as agreed, and the transfer of risks and rewards to the buyer. In cases where there are contractual
clauses that imply additional obligations or conditions precedent, the Company assesses whether revenue recognition should occur over
time, in accordance with the ongoing performance criteria established in the standard rule.
|