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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