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Cost of goods sold and services rendered
 12 Months Ended
Dec. 31, 2019
Analysis of income and expense [abstract]  
Cost of goods sold and services rendered
Cost of goods sold and services rendered

As of December 31, 2019:
 
2019
 
Crops
 
Rice
 
Dairy
 
All other
segments
 
Sugar,
Ethanol and
Energy
 
Total
Finish goods at the beginning of 2019 (Note 20)
29,144

 
9,507

 
1,170

 
—

 
39,937

 
79,758

Cost of production of manufactured products (Note 6)
33,952

 
66,386

 
68,851

 
—

 
354,964

 
524,153

Purchases
21,715

 
3,095

 
(656
)
 
—

 
44,577

 
68,731

Agricultural produce
108,732

 
—

 
12,146

 
3,452

 
—

 
124,330

Transfer to raw material
(35,757
)
 
—

 
—

 
—

 
—

 
(35,757
)
Direct agricultural selling expenses
15,752

 
—

 
—

 
—

 
—

 
15,752

Tax recoveries (i)
—

 
—

 
—

 
—

 
(32,995
)
 
(32,995
)
Changes in net realizable value of agricultural produce after harvest
1,825

 
—

 
—

 
—

 
—

 
1,825

Finished goods at the end of December 31, 2019 (Note 20)
(17,830
)
 
(5,805
)
 
(4,779
)
 
—

 
(36,864
)
 
(65,278
)
Exchange differences
(1,023
)
 
768

 
(38
)
 
—

 
(9,053
)
 
(9,346
)
Cost of goods sold and services rendered, and direct agricultural selling expenses
156,510

 
73,951

 
76,694

 
3,452

 
360,566

 
671,173

 
(i) Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values.
 
As of December 31, 2018:
 
2018
 
Crops
 
Rice
 
Dairy
 
All other
segments
 
Sugar,
Ethanol and
Energy
 
Total
Finished goods at the beginning of 2018
21,146

 
8,476

 
—

 
—

 
32,266

 
61,888

Adjustment of opening net book amount for the application of IAS 29
42

 
1,354

 
—

 
—

 
—

 
1,396

Cost of production of manufactured products (Note 6)
17,930

 
61,600

 
7,546

 
36

 
349,495

 
436,607

Purchases
63,533

 
15,540

 
872

 
—

 
43,531

 
123,476

Agricultural produce
104,941

 
—

 
20,879

 
1,277

 
—

 
127,097

Transfer to raw material
(24,375
)
 
—

 
—

 
—

 
—

 
(24,375
)
Direct agricultural selling expenses
12,629

 
—

 
—

 
—

 
—

 
12,629

Tax recoveries (i)
—

 
—

 
—

 
—

 
(32,380
)
 
(32,380
)
Changes in net realizable value of agricultural produce after harvest
(909
)
 
—

 
—

 
—

 
—

 
(909
)
Finished goods at the end of December 31, 2018 (Note 20)
(29,144
)
 
(9,507
)
 
(1,170
)
 
—

 
(39,937
)
 
(79,758
)
Exchange differences
(8,857
)
 
(2,490
)
 
—

 
—

 
(4,359
)
 
(15,706
)
Cost of goods sold and services rendered, and direct agricultural selling expenses
156,936

 
74,973

 
28,127

 
1,313

 
348,616

 
609,965


(i) Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values.
 
As of December 31, 2017:
 
2017
 
Crops
 
Rice
 
Dairy
 
All other
segments
 
Sugar,
Ethanol and
Energy
 
Total
Finished goods at the beginning of 2017
13,117

 
5,473

 
—

 
—

 
49,601

 
68,191

Cost of production of manufactured products (Note 6)
5,565

 
68,969

 
—

 
237

 
378,864

 
453,635

Purchases
82,842

 
7,779

 
2,410

 
—

 
93,106

 
186,137

Agricultural produce
102,734

 
—

 
34,569

 
616

 
1,015

 
138,934

Transfer to raw material
(12,998
)
 
(1,354
)
 
—

 
—

 
—

 
(14,352
)
Direct agricultural selling expenses
22,940

 
—

 
—

 
—

 
—

 
22,940

Tax recoveries (i)
—

 
—

 
—

 
—

 
(28,478
)
 
(28,478
)
Changes in net realizable value of agricultural produce after harvest
8,852

 
—

 
—

 
—

 
—

 
8,852

Finished goods at the end of December 31, 2017
(21,146
)
 
(8,476
)
 
—

 
—

 
(32,266
)
 
(61,888
)
Exchange differences
(5,604
)
 
(1,304
)
 
—

 
—

 
(336
)
 
(7,244
)
Cost of goods sold and services rendered, and direct agricultural selling expenses
196,302

 
71,087

 
36,979

 
853

 
461,506

 
766,727

 
(i) Correspond to the presumed credit of ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) over the sale values.