Revenues

12 Months Ended

Jun. 30, 2025

Revenues [Abstract]

Revenues

22. Revenues

a) Operating sales

	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

b) Sale of farms

	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.