The consolidated financial statements
comprise the financial statements of BrasilAgro and its subsidiaries as of June 30, 2025, 2024, and 2023 as described below:
| | | | | Ownership % | | | | | | | 2025 | | | 2024 | | | 2023 | | | Imobiliária Jaborandi Ltda. | | Brazil | | | 100 | | | | 99.99 | | | | 99.99 | | | Imobiliária Cremaq Ltda. | | Brazil | | | 100 | | | | 99.99 | | | | 99.99 | | | Imobiliária Araucária Ltda. | | Brazil | | | 100 | | | | 99.99 | | | | 99.99 | | | Imobiliária Mogno Ltda. | | Brazil | | | 100 | | | | 99.99 | | | | 99.99 | | | Imobiliária Cajueiro Ltda. | | Brazil | | | 100 | | | | 99.99 | | | | 99.99 | | | Imobiliária Ceibo Ltda. | | Brazil | | | 100 | | | | 99.99 | | | | 99.99 | | | Imobiliária Flamboyant Ltda. | | Brazil | | | 100 | | | | 99.99 | | | | 99.99 | | | Palmeiras S.A. | | Paraguay | | | 100 | | | | 99.99 | | | | 99.99 | | | Agropecuaria Morotí S.A. | | Paraguay | | | 100 | | | | 99.99 | | | | 99.99 | | | Agrifirma Agro Ltda. | | Brazil | | | 100 | | | | 99.99 | | | | 99.99 | | | Agrifirma Bahia Agropecuária Ltda.(a) | | Brazil | | | 100 | | | | 99.99 | | | | 99.99 | | | Companhia Agrícola Novo Horizonte (a) | | Brazil | | | 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. | | Bolivia | | | 100 | | | | 100 | | | | 100 | |
| (a) | Subsidiaries of Agrifirma – indirect control. |
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