Biological Assets (Tables)
|
12 Months Ended |
Jun. 30, 2025 |
|---|
| Biological Assets [Abstract] |
|
| Schedule of Biological Assets |
| | |
2025 | | |
2024 | |
| Food cattle | |
| 26,859 | | |
| 14,665 | |
| Production cattle | |
| 32,345 | | |
| 26,930 | |
| Grain plantation | |
| 38,186 | | |
| 22,138 | |
| Cotton plantation | |
| 77,933 | | |
| 61,896 | |
| Sugarcane plantation | |
| 122,462 | | |
| 111,636 | |
| Total | |
| 297,785 | | |
| 237,265 | |
| | |
| | | |
| | |
| Current | |
| 265,440 | | |
| 210,335 | |
| Noncurrent | |
| 32,345 | | |
| 26,930 | |
|
| Schedule of Area (Hectares) to be Harvested |
The area
(hectares) to be harvested corresponding to the biological assets is as follows:
| | |
Planted area (Hectares) | |
| | |
2025 | | |
2024 | |
| Grains | |
| 9,985 | | |
| 4,011 | |
| Cotton | |
| 7,766 | | |
| 6,355 | |
| Sugarcane | |
| 26,224 | | |
| 26,214 | |
| | |
| 43,975 | | |
| 36,580 | |
|
| Schedule of Changes in Agricultural Activity |
Changes in agricultural activity
| | |
Grains | | |
Cotton | | |
Sugarcane | |
| Balance at June 30, 2023 | |
| 47,226 | | |
| 41,096 | | |
| 112,423 | |
| | |
| | | |
| | | |
| | |
| Increases due to planting | |
| 437,590 | | |
| 75,933 | | |
| — | |
| Increases due to handling | |
| — | | |
| — | | |
| 231,132 | |
| Change in fair value | |
| 20,407 | | |
| 4,799 | | |
| 21,997 | |
| Reductions due to harvesting | |
| (483,602 | ) | |
| (60,471 | ) | |
| (250,633 | ) |
| Exchange variation | |
| 517 | | |
| 539 | | |
| (3,283 | ) |
| | |
| | | |
| | | |
| | |
| 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 | |
| | |
| | | |
| | | |
| | |
| Composed of: | |
| | | |
| | | |
| | |
| Historical cost | |
| 36,014 | | |
| 76,905 | | |
| 76,075 | |
| Fair value | |
| 2,172 | | |
| 1,028 | | |
| 46,387 | |
| Balance on June 30, 2025 | |
| 38,186 | | |
| 77,933 | | |
| 122,462 | |
| | |
| | | |
| | | |
| | |
| Current | |
| 38,186 | | |
| 77,933 | | |
| 122,462 | |
|
| Schedule of Changes in Cattle Raising Activity |
Changes in cattle raising activity
| | |
Heads of cattle
(in number) | | |
Cattle | |
At June 30, 2023 | |
| 22,705 | | |
| 53,484 | |
| Acquisition/birth costs | |
| 6,779 | | |
| 6,330 | |
| Handling costs | |
| — | | |
| 18,821 | |
| Sales | |
| (11,235 | ) | |
| (30,384 | ) |
| Deaths | |
| (582 | ) | |
| (1,439 | ) |
| Consumption | |
| (43 | ) | |
| (32 | ) |
| Effect of conversion | |
| — | | |
| 1,519 | |
| Change in fair value | |
| — | | |
| (6,704 | ) |
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 | ) |
| Effect of conversion | |
| — | | |
| (1,106 | ) |
| Change in fair value | |
| — | | |
| 17,728 | |
At June 30, 2025 | |
| 18,174 | | |
| 59,204 | |
| | |
| | | |
| | |
| Current | |
| 7,844 | | |
| 26,859 | |
| Non-current | |
| 10,330 | | |
| 32,345 | |
|
| Schedule of Quantitative Data about Cattle Raising Activity |
Quantitative
data about cattle raising activity, expressed in heads of cattle
| | |
Consumable cattle | | |
Production cattle | | |
Total | |
| At June 30, 2024 | |
| 2,542 | | |
| 15,082 | | |
| 17,624 | |
| At June 30, 2025 | |
| 3,500 | | |
| 14,674 | | |
| 18,174 | |
|
| Schedule of Fair Value Hierarchy |
Fair value hierarchy
| | |
2025 | | |
2024 | | |
| |
| | |
Amount | | |
Amount | | |
Fair value | |
| Sugarcane | |
| 30,137 | | |
| 111,636 | | |
| Level 3 | |
| Cattle | |
| 41,055 | | |
| 41,595 | | |
| Level 2 | |
| Grains | |
| 27,209 | | |
| 22,138 | | |
| Level 3 | |
| Cotton | |
| 61,531 | | |
| 61,896 | | |
| 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, 202, 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 | | | 12.20 | | | Average productivity: 74.38 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) | | | 12.20 | | | Total recoverable sugar: ATR 115 to 145 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 | | | 12.20 | | | Average yield: 95.60 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 | | | 12.20 | | | Average yield: 3.58 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 Income |
Changes in fair value in
the statement of income
| | |
2025 | | |
2024 | | |
2023 | |
| Grains | |
| 68,552 | | |
| 20,407 | | |
| 102,596 | |
| Cotton | |
| (5,421 | ) | |
| 4,799 | | |
| (3,631 | ) |
| Sugarcane | |
| 41,812 | | |
| 21,997 | | |
| (6,903 | ) |
| Cattle | |
| 17,728 | | |
| (6,704 | ) | |
| (13,824 | ) |
| | |
| 122,671 | | |
| 40,499 | | |
| 78,238 | |
|