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$LVRO
|
6-K
Nov 4, 6:26 PM ET
Lavoro Ltd 6-K
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Contents
80
1. Background information
(a) Operational Context
(b) Economic and financial situation of the Company and out-of-court reorganization filing
2. Basis of preparation of the financial statements
(a) Basis of preparation and presentation
(b) Significant accounting judgments, estimates, and assumptions
(c) Basis of consolidation
3. Summary of Significant Accounting Policies
(a) New accounting standards, interpretations and amendments adopted from July 1, 2024:
(b) New accounting standards, interpretations and amendments issued but not yet adopted:
(c) Functional and presentation currency
(d) Current versus non-current classification
4. Cash and cash equivalents
5. Trade receivables
(a) Trade receivables balance:
(b) Allowance for expected credit losses:
6. Financial instruments
(i) Financial assets
(i) Financial liabilities
(a) Fair value hierarchy
7. Financial and capital risk management
(a) Considerations on risk factors that may affect the Company's business
(b) Credit risk
(c) Liquidity risk
(d) Capital risk
(e) Interest Rate Risk
(f) Foreign exchange risk
(g) Sensitivity analysis – foreign exchange exposure
(h) Commodity price risk in Barter transactions
8. Inventories
9. Recoverable taxes
10. Commodity forward contracts
11. Advances to suppliers
12. Right-of-use assets and lease liabilities
(a) Right-of-use assets
(b) Lease liabilities
13. Investments
(a) Movement in investments
(b) Summary of Financial Information
(c) Acquisition of non-controlling interests
14. Property, plant and equipment
Property, plant and equipment balance
15. Intangible assets
Intangible assets balance
16. Impairment testing of non-financial assets
17. Trade payables
Guarantees
18. Borrowings
(a) Debt composition
(b) Schedule of maturity of non-current portion of borrowings
19. Agribusiness Receivables Certificates
(a) Composition
20. Obligations to quota holders
21. Payables for acquisition of subsidiaries
22. Acquisition of subsidiaries
(a) Acquisitions in the fiscal year ended June 30, 2025
(b) Acquisitions for the year ended June 30, 2024
23. Income taxes
(a) Current income tax and social contribution
(b) Current and deferred income tax and social contribution
(c) Reconciliation of income tax expense
(d) Deferred income tax balances
(e) Deferred income taxes balances
24. Provisions for contingencies
25. Advances from customers
26. Related parties
(1) Breakdown of assets and liabilities
(2) Statements of profit or loss
(1) Breakdown of assets and liabilities
(2) Statements of profit or loss
(3) Key management personnel compensation
27. Equity
28. Revenue from contracts with customers
29. Costs and expenses by nature
(a) Cost of goods sold
(b) Sales, general, and administrative expenses
30. Other operating income and expenses
31. Finance income (costs)
32. Non-cash transactions
33. Subsequent events