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INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

6 Months Ended

Dec. 31, 2025

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

6. INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

6.1. Revenue from contracts with customers


		Three-month period ended				Six-month period ended
		12/31/2025		12/31/2024		12/31/2025		12/31/2024
Sale of goods and services		73,434,690		98,632,019		142,091,165		181,370,515
Royalties		239,836		248,970		549,133		942,756
		73,674,526		98,880,989		142,640,298		182,313,271

Transactions of sales of goods and services with joint ventures and with shareholders and other related parties are reported in Note 15.

6.2. Cost of sales


	Three-month period ended				Six-month period ended
Item	12/31/2025		12/31/2024		12/31/2025		12/31/2024
Inventories as of the beginning of the period	85,021,914		109,450,616		82,999,205		110,913,884
Subject to foreclosure (Note 4)	(12,742,121)		—		(12,742,121)		—
Purchases of the period	31,091,235		39,733,111		66,007,852		87,376,569
Production costs ⁽¹⁾	7,314,349		5,339,587		12,632,950		11,843,478
Foreign currency translation	(206,093)		(747,253)		(57,483)		(561,825)
Subtotal	110,479,284		153,776,061		148,840,403		209,572,106
Inventories as of the end of the period ⁽²⁾	(63,324,936)		(92,225,654)		(63,324,936)		(92,225,654)
Cost of sales ⁽³⁾	47,154,348		61,550,407		85,515,467		117,346,452

⁽¹⁾

For the six-month periods ended December 31, 2025 and 2024, production costs amounting to $2,966,222 and $1,867,602, respectively, were reclassified to Loss from discontinued operations in the consolidated statement of comprehensive income. For the three-month periods ended December 31, 2025 and 2024, the amounts reclassified were $1,827,763 and $42,231, respectively.

⁽²⁾	Net of agricultural products.

⁽³⁾	For the six- and three-month periods ended December 31, 2024, cost of sales amounting to $7,785,601 and $4,289,502, respectively, were reclassified to Loss from discontinued operations in the consolidated statement of comprehensive income.

6.3. R&D classified by nature


		Three-month period ended				Six-month period ended
		Research and		Research and		Research and		Research and
		development		development		development		development
		expenses		expenses		expenses		expenses
Item		12/31/2025		12/31/2024		12/31/2025		12/31/2024
Amortization of intangible assets		1,042,869		754,648		2,090,756		1,485,013
Commissions and royalties		—		3,960		—		3,960
Depreciation of property, plant and equipment		196,422		198,777		392,750		367,662
Freight and haulage		—		893		—		1,085
Employee benefits and social securities		196,286		620,524		561,573		1,400,657
Maintenance		6,676		11,274		24,274		52,442
Energy and fuel		937		1,918		2,504		4,352
Supplies and materials		871,860		245,784		1,364,999		718,621
Mobility and travel		9,086		30,000		17,012		63,365
Share-based incentives		—		35,282		—		50,231
Professional fees and outsourced services		21,191		44,384		1,536,601		122,589
Professional fees related parties		—		—		—		16,373
Office supplies		738		(1,689)		1,623		12,404
Information technology expenses		270		(2,541)		1,588		11,655
Insurance		1,231		3,015		3,849		6,748
Depreciation of leased assets		—		20,916		—		37,252
Miscellaneous		—		1,452		1,850		1,452
Total		2,347,566		1,968,597		5,999,379		4,355,861


		12/31/2025	12/31/2024		12/31/2025		12/31/2024
R&D capitalized (Note 5.7)		1,153,036	3,368,772		1,821,333		5,022,789
R&D profit and loss		2,347,566	1,968,597		5,999,379		4,355,861
Total		3,500,602	5,337,369		7,820,712		9,378,650

6.4. Expenses classified by nature and function


		Three-month period ended						Six-month period ended
				Selling,						Selling,
				general and						general and
		Production		administrative		Total		Production		administrative		Total
Item		costs		expenses		12/31/2025		costs		expenses		12/31/2025
Amortization of intangible assets		82,419		399,563		481,982		164,926		774,713		939,639
Commissions and royalties		253,018		339,349		592,367		559,040		616,117		1,175,157
Import and export expenses		—		71,306		71,306		—		215,849		215,849
Depreciation of property, plant and equipment		390,490		518,645		909,135		777,582		1,055,872		1,833,454
Depreciation of leased assets		810,694		44,315		855,009		1,223,674		537,132		1,760,806
Impairment of receivables		—		427,322		427,322		—		1,104,849		1,104,849
Freight and haulage		121,973		2,126,857		2,248,830		209,015		2,894,464		3,103,479
Employee benefits and social securities		1,798,018		5,742,103		7,540,121		3,379,957		11,803,894		15,183,851
Maintenance		698,085		326,095		1,024,180		1,055,278		676,112		1,731,390
Energy and fuel		149,814		24,480		174,294		334,059		50,858		384,917
Supplies and materials		55,524		208,899		264,423		128,057		573,215		701,272
Mobility and travel		23,780		342,362		366,142		46,431		899,062		945,493
Publicity and advertising		—		762,340		762,340		—		1,669,903		1,669,903
Contingencies		6,149		69,586		75,735		15,527		93,659		109,186
Professional fees and outsourced services		112,672		2,258,752		2,371,424		563,493		4,292,248		4,855,741
Office supplies and registrations fees		1,721		158,044		159,765		4,471		263,213		267,684
Insurance		28,871		365,576		394,447		67,658		1,035,191		1,102,849
Information technology expenses		3,799		487,478		491,277		11,391		923,628		935,019
Obsolescence		944,946		—		944,946		1,102,370		—		1,102,370
Taxes		4,444		2,461,168		2,465,612		18,643		4,828,468		4,847,111
Miscellaneous		169		10,626		10,795		5,156		19,203		24,359
Total		5,486,586		17,144,866		22,631,452		9,666,728		34,327,650		43,994,378


		Three-month period ended						Six-month period ended
				Selling,						Selling,
				general and						general and
		Production		administrative		Total		Production		administrative		Total
Item		costs		expenses		12/31/2024		costs		expenses		12/31/2024
Amortization of intangible assets		55,985		334,208		390,193		156,124		723,368		879,492
Analysis and storage		—		5,371		5,371		—		8,285		8,285
Commissions and royalties		560,371		217,537		777,908		560,371		994,134		1,554,505
Import and export expenses		(49,057)		234,658		185,601		—		655,178		655,178
Depreciation of property, plant and equipment		417,079		584,919		1,001,998		831,630		1,201,350		2,032,980
Depreciation of leased assets		537,435		458,103		995,538		694,762		1,038,992		1,733,754
Impairment of receivables		—		1,738,911		1,738,911		—		1,923,790		1,923,790
Freight and haulage		507,318		2,565,292		3,072,610		989,210		4,692,869		5,682,079
Employee benefits and social securities		2,089,862		7,896,771		9,986,633		3,637,584		14,998,917		18,636,501
Maintenance		365,665		521,498		887,163		741,278		879,128		1,620,406
Energy and fuel		178,341		18,632		196,973		294,101		42,155		336,256
Supplies and materials		131,968		360,348		492,316		313,896		881,164		1,195,060
Mobility and travel		27,741		670,637		698,378		59,304		1,371,345		1,430,649
Publicity and advertising		—		692,979		692,979		—		1,918,098		1,918,098
Contingencies		55,521		(177,193)		(121,672)		55,521		119,966		175,487
Share-based incentives		169,600		1,321,865		1,491,465		228,533		1,928,620		2,157,153
Professional fees and outsourced services		325,485		2,236,402		2,561,887		809,327		3,816,499		4,625,826
Professional fees related parties		—		226,041		226,041		—		270,679		270,679
Office supplies and registrations fees		17,189		97,034		114,223		59,035		348,067		407,102
Insurance		50,898		554,717		605,615		108,022		1,116,210		1,224,232
Information technology expenses		4,723		730,430		735,153		12,597		1,409,359		1,421,956
Obsolescence		(148,656)		11,794		(136,862)		401,812		75,944		477,756
Taxes		9,115		3,999,151		4,008,266		9,831		8,464,164		8,473,995
Miscellaneous		(9,227)		51,539		42,312		12,938		85,988		98,926
Total		5,297,356		25,351,644		30,649,000		9,975,876		48,964,269		58,940,145

6.5. Other income or expenses, net


		12/31/2025		12/31/2024		12/31/2025		12/31/2024
Net result from commercialization of agricultural products		(132,042)		(205,348)		(760,524)		(1,033,714)
Expenses recovery		(20,784)		334,232		(64,806)		505,719
Result of intangible sales		26,504		—		23,902		—
Others		179,236		420,979		652,543		553,835
		52,914		549,863		(148,885)		25,840

6.6. Finance results


		12/31/2025		12/31/2024	12/31/2025	12/31/2024
Financial costs
Interest expenses		(7,020,963)		(5,284,901)	(14,603,863)	(10,832,604)
Financial commissions		(929,269)		(1,144,511)	(1,514,267)	(2,245,426)
		(7,950,232)		(6,429,412)	(16,118,130)	(13,078,030)

Other financial results
Exchange differences generated by assets		(2,502,683)		(194,248)	(5,558,013)	(3,000,088)
Exchange differences generated by liabilities		1,694,236		(227,915)	4,406,932	1,041,921
Changes in fair value of financial assets or liabilities and other financial results		(151,441)		(267,203)	(951,772)	(1,992,755)
Prepayment premium fee (Note 5.11)		—		—	(2,676,273)	—
Net gain of inflation effect on monetary items		21,589		54,418	61,870	47,146
		(938,299)		(634,948)	(4,717,256)	(3,903,776)