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"scheme:529900UB9QON717IL030", "period": "2023-07-01T00:00:00/2024-07-01T00:00:00", "unit": "iso4217:EUR" } }, "fact-640": { "value": "14350000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdditionsToRightofuseAssets", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:EUR" } }, "fact-641": { "value": "16626000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdditionsToRightofuseAssets", "entity": "scheme:529900UB9QON717IL030", "period": "2023-07-01T00:00:00/2024-07-01T00:00:00", "unit": "iso4217:EUR" } }, "fact-1": { "value": "1. General information AB Akola Group (hereinafter the Company or the Parent) is a public limited liability company registered in the Republic of Lithuania. The Company was registered on 27 November 1995 with the Register of Legal Entities managed by the public institution the State Enterprise Centre of Registers. The Company code 148030011. The Company has been founded for an inde nite period. The address of the Company's registered of ce is: Suba\u010diaus g. 5, LT-01302 Vilnius, Lithuania. The nancial statements have been prepared for the year ended 30 June 2025, and include the nancial statements of the parent company AB Akola Group and the consolidated nancial statements of the Company and its subsidiaries (hereinafter referred to as the \u201cGroup\u201d). The Group's principal activities are described in Note 22. The Group's and the Company's nancial year begins on 1 July of the calendar year and ends on 30 June of the following calendar year. The Group separately discloses shareholders who own more than 5% of the shares; all other shareholders, whose ownership is less than 5%, are classi ed as \"Other shareholders (private and institutional investors).\" As at 30 June 2025 and as at 30 June 2024 the Company's shareholders were: All the shares of the Company are ordinary shares with the par value of EUR 0.29 each as at 30 June 2025 (EUR 0.29 each as at 30 June 2024) and were fully paid as at 30 June 2025 and as at 30 June 2024. The Company holds 596,662 of its own shares, percentage 0.36% as at 30 June 2025 (as at 30 June 2024 \u2013 711,972). Subsidiaries and other related companies did not hold any shares of the Company as at 30 June 2025 and as at 30 June 2024. All of the Company\u2019s ordinary shares are included in the Of cial list of Nasdaq Vilnius stock exchange (ISIN code LT0000128092). The Company\u2019s trading ticker in Nasdaq Vilnius stock exchange is AKO1L. As at 30 June 2025 the number of employees of the Group was 5,374 (as at 30 June 2024 \u2013 4,959). As at 30 June 2025 the number of employees of the Company was 24 (as at 30 June 2024 \u2013 21). The Company\u2019s management approved these nancial statements on 10 th October 2025. The shareholders of the Company have a statutory right to approve these nancial statements or not to approve them and to require preparation of a new set of nancial statements. During the nancial year ending in 30 June 2025 there were no changes in authorized capital of the Company (during the nancial year ending on 30 June 2024, the authorized capital of the Company had been increased by EUR 1,764 thousand and amounted to EUR 48,479 thousand)
30/06/2025
30/06/2024
Number of shares Ownership Number of shares Ownership
held % held %
Akola ApS (Denmark)
109,909,167
65.75%
109,909,167
65.75%
Darius Zubas
17,049,995
10.20%
17,049,995
10.20%
UAB Artea Asset Management (former UAB SB Asset Management)
8,475,035
5.07%
8,449,906
5.05%
Other shareholders (private and institutional investors)
31,736,284
18.98%
31,761,413
19.00%
Total
167,170,481
100.00%
167,170,481
100.00%
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-642": { "value": "AB Akola Group", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-644": { "value": "public limited liability company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-643": { "value": "Lithuania", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-684": { "value": "Lithuania", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-645": { "value": "Suba\u010diaus g. 5, LT-01302 Vilnius", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-685": { "value": "Suba\u010diaus g. 5, LT-01302 Vilnius", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-648": { "value": "As at 30 June 2025 and as at 30 June 2024 the Company's shareholders were
information
30/06/2025
30/06/2024
Number of shares Ownership Number of shares Ownership
held % held %
Akola ApS (Denmark)
109,909,167
65.75%
109,909,167
65.75%
Darius Zubas
17,049,995
10.20%
17,049,995
10.20%
UAB Artea Asset Management (former UAB SB Asset Management)
8,475,035
5.07%
8,449,906
5.05%
Other shareholders (private and institutional investors)
31,736,284
18.98%
31,761,413
19.00%
Total
167,170,481
100.00%
167,170,481
100.00%
32. Related parties\u2018 transactions
The parties are considered related when one party has the possibility to control the other or have signi cant influence over the other party in
making nancial and operating decisions. A close member or the family of the key management personnel is considered to be related parties.
The related parties of the Company and the Group as at 30 June 2025 and 30 June 2024 are listed below.
Akola ApS Group companies:
Akola ApS (Denmark), immediate parent entity;
UAB Darius Zubas Holding (Lithuania), ultimate parent entity;
UAB MESTILLA (Lithuania), sister entity.
Key management personnel:
Key management personnel of the Company and both immediate and ultimate parent entities:
The Management Board;
The Supervisory Board;
The Audit Committee;
Chief Executive Of cer;
Deputy Chief Executive Of cer;
Chief Financial Of cer.
Members of the Management Board:
Darius Zubas (Chairman of the Board, ultimate controlling shareholder);
Ar\u016bnas Zubas;
Andrius Pranckevi\u010dius;
Ma\u017evydas \u0160ileika;
Jonas Bak\u0161ys.
Members of the Supervisory Board:
Tomas Tum\u0117nas (Chairman of the Supervisory Board);
Ar\u016bnas Bartusevi\u010dius (independent member);
Carsten H\u00f8jland (independent member).
Members of the Audit Committee:
Lukas Kuraitis (Chairman of the Audit Committee, independent member of the Committee);
Ar\u016bnas Bartusevi\u010dius (independent member of the Committee);
Skaist\u0117 Malevskien\u0117 (independent member of the Committee).
Subsidiaries, associates and joint ventures: See Note 3 for a list.
Related parties through the Company's key management personnel:
UAB \"Dvi T\" - 100 % owned by Jonas Bak\u0161ys;
UAB Vividum is jointly owned by Jonas Bak\u0161ys and his spouse;
UAB \"Kirtim\u0173 logistikos centras\" - 100% of the shares are owned by Skaist\u0117 Malevskien\u0117's spouse, who is the nal bene ciary;
UAB \"Kirtim\u0173 logistika\" - 100% of the shares are owned by Skaist\u0117 Malevskien\u0117's spouse, who is the nal bene ciary;
Urban Properties UAB - 100% of the shares are owned by Skaiste Malevskien\u0117's spouse, who is the nal bene ciary;
Agmesta UAB - 100% of the shares are owned by Skaiste Malevskien\u0117's spouse, who is the ultimate bene ciary.
UAB Triangle Group - 100% of the shares belong to Skaist\u0117 Malevskien\u0117's spouse, who is the ultimate bene ciary.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-646": { "value": "
As at 30 June 2025 the number of employees of the Group was 5,374 (as at 30 June 2024 \u2013 4,959).
As at 30 June 2025 the number of employees of the Company was 24 (as at 30 June 2024 \u2013 21).
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-647": { "value": "
The Company\u2019s management approved these nancial statements on 10
th
October 2025. The shareholders of the Company have a statutory
right to approve these nancial statements or not to approve them and to require preparation of a new set of nancial statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-715": { "value": "Akola ApS (Denmark) ", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-2": { "value": "2. Material accounting policies If not stated otherwise, the Company\u2019s separate nancial statements are prepared using the same accounting policies as the ones used by the Group. The principal accounting policies adopted in preparing the Group\u2019s nancial statements for the year ended 30 June 2025 are as follows: 2.1. Basis of preparation These nancial statements have been prepared on the historical cost basis, except for biological assets (Note 2.20), commitments to purchase agricultural produce (unrecognized rm commitment) (Note 2.12), derivative nancial instruments (Note 2.12), which have been measured at fair value. These nancial statements were prepared in accordance with International Financial Reporting Standards (IFRS), as adopted by the European Union (hereinafter the EU). These nancial statements comprise the Group\u2019s consolidated nancial statements and the Company\u2019s separate nancial statements. The Group and Company have prepared the nancial statements on the going concern basis. In these nancial statements, all amounts are presented in euros and rounded to the nearest thousand, unless otherwise indicated. Considering that the amounts in the nancial statements are calculated in thousands of euros, there may be discrepancies between the gures in the tables. Such discrepancies are considered insigni cant in the nancial statements. IFRSs and their interpretations, announced and adopted by the European Union, effective for the current reporting period. The accounting policies adopted are consistent with those of the previous nancial year except for the following IFRS and amendments to IFRS which have been adopted by both the Group and Company as of 1 July 2024: IAS 1 Presentation of Financial Statements: Classi cation of Liabilities as Current or Non \u2013 current (Amendments); IFRS 16 Leases: Lease Liability in a Sale and Leaseback (amendments); IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments Disclosure \u2013 Supplier Finance Arrangements (Amendments). These changes were not relevant to the Company and Group, except for the following: IAS 1 Presentation of Financial Statements: Classi cation of Liabilities as Current or Non \u2013 current (Amendments); The amendments are effective for annual reporting periods beginning on or after 1 January 2024 and are applied retrospectively. The objective of the amendments is to clarify the principles in IAS 1 for the classi cation of liabilities as either current or non \u2013 current. The amendments clarify the meaning of a right to defer settlement, the requirement for this right to exist at the end of the reporting period, that management intent does not affect current or non \u2013 current classi cation, that options by the counterparty that could result in settlement by the transfer of the entity\u2019s own equity instruments do not affect current or non \u2013 current classi cation. Also, the amendments specify that only covenants with which an entity must comply on or before the reporting date will affect a liability\u2019s classi cation. Additional disclosures are also required for non \u2013 current liabilities arising from loan arrangements that are subject to covenants to be complied within twelve months after the reporting period. The Group's management has estimated the impact of the amendments of the standards and made the additional disclosure in the Note 17. IFRS 16 Leases: Lease Liability in a Sale and Leaseback (amendments); The amendments are effective for annual reporting periods beginning on or after 1 January 2024. The amendments are intended to improve the requirements that a seller \u2013 lessee uses in measuring the lease liability arising in a sale and leaseback transaction in IFRS 16, while it does not change the accounting for leases unrelated to sale and leaseback transactions. Under the amendments, the seller \u2013 lessee determines \u2018lease payments\u2019 or \u2018revised lease payments\u2019 in such a way that the seller \u2013 lessee would not recognise any amount of the gain or loss that relates to the right of use it retains. Applying these requirements does not prevent the seller \u2013 lessee from recognising, in pro t or loss, any gain or loss relating to the partial or full termination of a lease. The amendments apply retrospectively to sale and leaseback transactions entered into after the date of initial application, being the beginning of the annual reporting period in which an entity rst applied IFRS 16. The amendments had no impact on the nancial statements of the Group, as the amount of such transactions is considered to be immaterial. 2. Material accounting policies/continued 2.1. Basis of preparation/continued IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments Disclosure \u2013 Supplier Finance Arrangements (Amendments). The amendments are effective for annual reporting periods beginning on or after 1 January 2024. The amendments supplement requirements already in IFRS and require an entity to disclose the terms and conditions of supplier nance arrangements. Additionally, entities are required to disclose at the beginning and end of reporting period the carrying amounts of supplier nance arrangement nancial liabilities and the line items in which those liabilities are presented as well as the carrying amounts of nancial liabilities and line items, for which the nance providers have already settled the corresponding trade payables. Entities should also disclose the type and effect of non \u2013 cash changes in the carrying amounts of supplier nance arrangement nancial liabilities, which prevent the carrying amounts of the nancial liabilities from being comparable. Furthermore, the amendments require an entity to disclose at the beginning and end of the reporting period the range of payment due dates for nancial liabilities owed to the nance providers and for comparable trade payables that are not part of those arrangements. The amendments had impact on the nancial statements of the Group, as the Group has supplier nance arrangements. The Group's management has estimated the impact of the amendments of the standards and made the additional disclosure in the Note 20. Standards issued but not yet effective and not early adopted: The standards/amendments that are not yet effective, but have been endorsed by the European Union: IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability (Amendments). The amendments are effective for annual reporting periods beginning on or after 1 January 2025, with earlier application permitted. The Group\u2019s management has assessed that the amendments will not have a significant impact on the Group\u2019s financial statements, as Group, while conducting part of its operations in foreign currencies, applies consistent accounting policies, and the nature of its foreign currency transactions does not fall within the scope of exchangeability restrictions addressed by the amendments. IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures \u2013 Classi cation and Measurement of Financial Instruments (Amendments). The amendments are effective for annual reporting periods beginning on or after 1 January 2026. Early adoption of amendments related to the classi cation of nancial assets, and the related disclosures is permitted, with the option to apply the other amendments later. The amendments clarify that a nancial liability is derecognised on the \u2018settlement date\u2019, when the obligation is discharged, cancelled, expired, or otherwise quali es for derecognition. They introduce an accounting policy option to derecognise liabilities settled via electronic payment systems before the settlement date, subject to speci c conditions. They also provide guidance on assessing the contractual cash flow characteristics of nancial assets with environmental, social, and governance (ESG) \u2013 linked features or other similar contingent features. Additionally, they clarify the treatment of non \u2013 recourse assets and contractually linked instruments and require additional disclosures under IFRS 7 for nancial assets and liabilities with contingent event references (including ESG \u2013 linked) and equity instruments classi ed at fair value through other comprehensive income. The Group \u2018s management has not yet assessed the impact of the amendment on both Group \u2018s and Company's nancial statements. IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures \u2013 Contracts Referencing Nature \u2013 dependent Electricity (Amendments). The amendments are effective for annual reporting periods beginning on or after 1 January 2026, with earlier application permitted. The amendments include clarifying the application of the 'own \u2013 use' requirements, permitting hedge accounting if contracts in scope of the amendments are used as hedging instruments, and introduce new disclosure requirements to enable investors to understand the impact of these contracts on a company's nancial performance and cash flows. The clari cations regarding the 'own use' requirements must be applied retrospectively, but the guidance permitting hedge accounting have to be applied prospectively to new hedging relationships designated on or after the date of initial application. The Group \u2018s management has not yet assessed the impact of the amendment on both Group \u2018s and Company's nancial statements. 2. Material accounting policies/continued 2.1. Basis of preparation/continued Annual Improvements to IFRS Accounting Standards \u2013 Volume 11. Annual Improvements to IFRS Accounting Standards \u2013 Volume 11 The IASB\u2019s annual improvements process deals with non \u2013 urgent, but necessary, clarifications and amendments to IFRS. In July 2024, the IASB issued Annual Improvements to IFRS Accounting Standards \u2014 Volume 11. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2026. The Annual Improvements to IFRS Accounting Standards \u2013 Volume 11, includes amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10, and IAS 7. These amendments aim to clarify wording, correct minor unintended consequences, oversights, or conflicts between requirements in the standards. The Group's management will analyse the requirements of this newly issued standard and assess its impact. The standards/amendments that are not yet effective and have not yet been endorsed by the European Union: Amendment in IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture. In December 2015, the IASB postponed the effective date of this amendment indefinitely pending the outcome of its research project on the equity method of accounting. The Group's management hasn't estimated the possible impact of the standard and still waiting for the results of the project which has been postponed. IFRS 18 Presentation and Disclosure in Financial Statements. IFRS 18 introduces new requirements on presentation within the statement of profit or loss. It requires an entity to classify all income and expenses within its statement of profit or loss into one of the five categories: operating; investing; financing; income taxes; and discontinued operations. These categories are complemented by the requirements to present subtotals and totals for \u2018operating profit or loss\u2019, \u2018profit or loss before financing and income taxes\u2019 and \u2018profit or loss\u2019. It also requires disclosure of management \u2013 defined performance measures and includes new requirements for aggregation and disaggregation of financial information based on the identified \u2018roles\u2019 of the primary financial statements and the notes. In addition, there are consequential amendments to other accounting standards. IFRS 18 is effective for reporting periods beginning on or after 1 January 2027, with earlier application permitted. Retrospective application is required in both annual and interim financial statements. The standard has not yet been endorsed by the EU. The Group's management will analyse the requirements of this newly issued standard and assess its impact. IFRS 19 Subsidiaries without Public Accountability: Disclosures. In May 2024, the IASB issued the IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures, and it becomes effective for annual reporting periods beginning on or after 1 January 2027, with earlier application permitted. Group's management has assessed that standard is applicable to the Group, however, it does not affect the Group\u2019s consolidated nancial statements. The Group is currently assessing the potential impact of IFRS 19 on the individual nancial statements of its subsidiaries. 2. Material accounting policies/continued 2.2. Principles of consolidation The consolidated nancial statements comprise the nancial statements of the Company and its subsidiaries. The nancial statements of the subsidiaries are prepared for the same reporting date, using consistent accounting policies. In preparing the consolidated nancial statements, the results of operations and nancial position of each entity are presented in euros, which is the functional currency of the Company and the Group, as well as the presentation currency of the consolidated nancial statements. Business combinations are accounted for using the acquisition method. 2.3. Investments into associates, joint ventures and subsidiaries The Group accounts associates and joint venture using equity method. Impairment assessment of investments into associates and joint venture is performed when there is an indication that the asset may be impaired, or the impairment losses recognized in prior years no longer exist. Investments into associates and joint ventures in the Company\u2019s separate nancial statements are carried at cost less impairment. In the Company\u2019s separate nancial statements investments into subsidiaries are accounted for using the cost method. The carrying value of investments is reduced to recognize an impairment loss of the value of the investments, such reduction being determined and made for each investment individually. The impairment expenses of the subsidiaries, associates and joint ventures are accounted in statements of the pro t (loss) and other comprehensive income under the other (expenses). 2.4. Intangible assets and goodwill Intangible assets are recognized if it is probable that future economic bene ts that are attributable to the asset will flow to the Group and the Company and the cost of assets can be measured reliably. The useful lives of intangible assets can be either de nite or inde nite. Intangible assets are accounted for at acquisition cost, less accumulated amortization and impairment losses. The cost of intangible assets acquired in business combinations is recorded at fair value on the acquisition date. Amortization is calculated using the straight \u2013 line method, ensuring that the asset\u2019s value is evenly written off over its entire useful life:
Software
3 \u2013 10 years
Licenses
3 \u2013 20 years
Other intangible assets
4 \u2013 15 years
The amortization expenses of intangible assets are recognized in the statements of pro t (loss) and other comprehensive income under the cost of sales, selling (expenses), general and administrative (expenses). Intangible assets with inde nite lives are not amortized, but are tested for impairment annually, either individually or at the cash \u2013 generating unit level. The assessment of inde nite life is reviewed annually to determine whether inde nite life continues to be supportable. If not, the change in useful life from inde nite to nite is made on a prospective basis. Goodwill is initially measured at cost being the excess of the aggregate of the consideration transferred and the amount recognized for non \u2013 controlling interest over the net identi able assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognized in the statements of pro t (loss) and other comprehensive income under the other income. 2. Material accounting policies/continued 2.4. Intangible assets and goodwill/continued After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash \u2013 generating units that are expected to bene t from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. Impairment of goodwill is recognized in the statements of pro t (loss) and other comprehensive income under other (expenses). The assessment of goodwill impairment is detailed in Note 2.20. 2.5. Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and impairment losses. Subsequent expenditures are added to the carrying amount of the asset or recognized as a separate asset only if it is probable that the Company and the Group will derive economic bene ts from the asset and the cost of the asset can be reliably measured. All other expenses, such as repairs and maintenance, incurred after the long \u2013 term tangible asset is ready for use according to its intended use, are generally recognized in the pro t (loss) and other comprehensive income statement in the period in which they are incurred. Depreciation is computed on a straight \u2013 line basis over the following useful lives:
Buildings and structures
5 \u2013 80 years
Machinery and equipment
2 \u2013 25 years
Vehicles
1 \u2013 25 years
Other property, plant and equipment
1 \u2013 99 years
Depreciation expenses for property, plant and equipment are accounted for in the statements of pro t (loss) and other comprehensive income as part of the cost of sales, selling (expenses), general and administrative (expenses) and other (expenses). Additionally, depreciation expenses of property, plant and equipment directly related to the biological assets are included in the cost of biological assets, which are subsequently measured at fair value. The useful lives, residual values and depreciation method are reviewed periodically to ensure that they are consistent with the expected pattern of economic bene ts from items in property, plant and equipment. If the carrying amount of an asset exceeds its recoverable amount, the carrying amount is reduced to the recoverable amount. Impairment of property, plant and equipment is reviewed each reporting period (Note 2.20). Impairment and impairment reversals of assets during the year are accounted for in the statements of profit (loss) and other comprehensive income under the general and administrative (expenses) . An item of property, plant and equipment is derecognized upon disposal or when no future economic bene ts are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the statements of pro t (loss) and other comprehensive income under the other income (expenses) in the year the asset is derecognized. Construction in progress is stated at cost. This includes the cost of construction, plant and equipment and other directly attributable costs. Construction in progress is not depreciated until the relevant assets are completed and ready for the intended use . Borrowing costs that are directly attributable to the acquisition, construction or production of an item of property, plant and equipment where substantial period of time is necessary to get ready the asset for its intended use, are capitalized as part of cost of the asset. When the period is shorter than 12 months, borrowing costs are recognized as expenses in the statements of pro t (loss) and other comprehensive income under the (expenses) from nancial activity 2. Material accounting policies/continued 2.6. Financial assets (except for derivative financial instruments designated as hedging instruments) Financial assets initial recognition and measurement Financial assets are classi ed, at initial recognition, as subsequently measured at amortized cost, fair value through other comprehensive income (OCI), and fair value through pro t (loss). The classi cation of nancial assets at initial recognition depends on the nancial asset\u2019s contractual cash flow characteristics and the both Company\u2019s and Group\u2019s business model for managing them. Trade receivables that do not contain a signi cant nancing component are measured at the transaction price determined under IFRS 15. In order for a nancial asset to be classi ed and measured at amortized cost or fair value through OCI, it needs to give rise to cash flows that are \u2018solely payments of principal and interest (SPPI)\u2019 on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. The both Company\u2019s and Group\u2019s business model for managing nancial assets refers to how the Group and Company manages its nancial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the nancial assets, or both. Financial assets subsequent measurement After initial recognition, the Group measures a nancial asset at: Amortized cost (debt instruments). Fair value through OCI with recycling of cumulative gains and losses upon derecognition (debt instruments). As at 30 June 2025 the Group had a hedging instruments (commitments to purchase gas and grains). For additional information see Note 13. Fair value through OCI with no recycling of cumulative gains and losses upon derecognition (equity instruments). Fair value through pro t or loss. Financial assets at amortized cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recognized in the statements of pro t (loss) and other comprehensive income when the asset is derecognized, modi ed or impaired. The Group\u2019s nancial assets at amortized cost includes trade receivables, cash and its equivalents, other current and non \u2013 current receivables, loans granted. For current trade receivables that do not have a signi cant nancing component, the Group applies a simpli ed approach as required by IFRS 9 and accounts for impairment losses against lifetime credit losses from the initial recognition of the receivables. The Group management\u2019s decision regarding individual assessment is made taking into account the availability of information on a speci c borrower\u2019s credit history and nancial position as of the assessment date, including forward \u2013 looking information that would allow identi cation of a signi cant increase in credit risk of that borrower, thereby enabling management to decide on the recognition of lifetime credit losses in respect of that particular borrower. The Group generally considers a trade receivables to be in default when contractual payments are more than 90 days past due. However, in certain operating segments, based on customary business practices and contractual arrangements with customers, default may be assessed at a later stage (e.g. 180 days past due), provided that the Group still expects to recover the outstanding amounts. In addition, a nancial asset is also considered to be in default when there is objective evidence, based on internal or external information, that the Group is unlikely to receive the outstanding contractual amounts in full, irrespective of the past due status. A nancial asset is written off when there is no reasonable expectation of recovering the contractual cash flows. The principles of nancial asset impairment assessment and accounting are presented in Notes 2.20, 7, 11, 12 . 2. Material accounting policies/continued 2.7. Financial liabilities and supplier/customer financing agreements Financial liabilities initial recognition and measurement Financial liabilities are classi ed, at initial recognition, as nancial liabilities at fair value through pro t or loss, loans and borrowings and payables. All nancial liabilities are recognized initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Company\u2019s and Group\u2019s nancial liabilities include trade and other payables, loans and borrowings including bank overdrafts, derivatives, and lease liabilities. Subsequent measurement The measurement of nancial liabilities depends on their classi cation, as described below: Financial liabilities at fair value through pro t or loss Financial liabilities are classi ed as held for trading if they are incurred for the purpose of repurchasing in the near term. This category also includes derivative nancial instruments entered by the Group that are not designated as hedging instruments in hedge relationships as de ned by IFRS 9. Gains or losses on liabilities held for trading are recognized in the statement of comprehensive income. The Group has not designated any nancial liabilities as at fair value through the statements of pro t (loss) and other comprehensive income during the years ended 30 June 2024 and 2025. After initial recognition, loans, borrowings and other payables are subsequently measured at amortized cost using the EIR method. Gains and losses are recognized in the statements of pro t (loss) and other comprehensive income when the liabilities are derecognized as well as through the EIR amortization process. Financial liabilities at amortized cost This is the category most relevant to the Group and The Company. Amortized cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortization is included as nance costs in the statements of pro t (loss) and other comprehensive income. Supplier Financing Arrangement The Group presents liabilities that are part of a reverse factoring arrangement as part of trade payables or borrowings when those liabilities have a similar nature and function to trade payables or borrowings. However, these liabilities are presented separately when the size, nature or function of those liabilities makes separate presentation relevant to an understanding of the Group\u2019s nancial position. In assessing whether it is required to present such liabilities separately, the Group considers the amounts, nature and timing of those liabilities. In the separate and consolidated statement of nancial position, the Group\u2019s liabilities under the supplier nancing arrangements are presented under the trade payables or borrowings based on the nature. Cash flows related to liabilities arising from supplier nance arrangements that are classi ed in trade and other payables in the consolidated statement of nancial position are included in operating activities in the consolidated statement of cash flows whereas cash flows related to liabilities arising from supplier nance arrangements that are classi ed in borrowings in the consolidated statement of nancial position are included in the consolidated statement of cash flows within nancing activities. Customer Financing Arrangement (Factoring) The Group\u2019s companies alienate rights to receivables due at a future date according to invoices. Factoring transactions of the Group comprise factoring transactions with and without regress right. The factoring expenses comprise a lump \u2013 sum contract fee charged on the conclusion of the contract, commission fees charged for processing the invoices, and interest expenses depending on the duration on the payment term set by the debtor. Customer nancing arrangement (factoring) is accounted at amortized cost 2. Material accounting policies/continued 2.8. Derecognition of financial assets and liabilities Financial assets A nancial asset (or, where applicable a part of a nancial asset or part of a group of similar nancial assets) is derecognized when: the rights to receive cash flows from the asset have expired; the Group retains the right to receive cash flows from the asset, but has assumed an obligation to pay them in full without material delay to a third party under a \u2018pass through\u2019 arrangement; or the Group has transferred its rights to receive cash flows from the asset and either: (a) has transferred substantially all the risks and rewards of the asset, or (b) has neither transferred nor retained substantially all the risks and rewards of the asset but has transferred control of the asset. When the Group has transferred its rights to receive cash flows from an asset and has neither transferred nor retained substantially all the risks and rewards of the asset nor transferred control of the asset, the asset is recognized to the extent of the Group\u2019s continuing involvement in the asset. Continuing involvement that takes the form of a guarantee over the transferred asset is measured at the lower of the original carrying amount of the asset and the maximum amount of consideration that the Group could be required to repay. Financial liabilities The nancial liability is derecognized when it is settled, extinguished, or reaches its maturity . 2.9. Inventories Inventories are valued at the lower of cost and net realizable value, after impairment evaluation for obsolete and slow \u2013 moving items. Cost of raw materials that are segregated for speci c projects is determined using speci c identi cation method; cost of other inventory is determined by the rst \u2013 in, rst \u2013 out (FIFO) method. The cost of nished goods and work in progress includes the applicable allocation of xed and variable overhead costs based on a normal operating capacity. Unrealizable inventory has been fully written off. Under inventories caption the Group also accounts for commitments to purchase agricultural produce (the change in the fair value of the rm commitment). 2.10. Cash and cash equivalents Cash includes cash on hand and cash in bank accounts. For the purposes of the cash flows statement, cash and cash equivalents comprise cash on hand and in current bank accounts as well as deposits in bank with original term of 3 months or less. Restricted cash held as a deposit for trading in the futures exchange is accounted as other current nancial assets. 2. Material accounting policies/continued 2.11. Biological assets The Group\u2019s biological assets include animals and livestock, poultry, and crops. Animals and livestock are accounted for at fair value less costs to sell. The fair value of milking cows is measured using discounted cash flows method (level 3). Other livestock is measured at comparable market prices (level 2). Poultry is accounted for at fair value less costs to sell. The fair value of poultry is measured based on future value of chickens/meat broilers/eggs less costs to maintain (level 3). Crops are accounted for at fair value less costs to sell. The fair value of crops is measured at comparable market prices based on expected yield (level 3). Agricultural produce harvested from an entity\u2019s biological assets is measured at its fair value less estimated costs to sell at the point of harvest. The measured value of the harvested yield is then considered to be the cost of inventories. As at 30 June 2025 and 30 June 2024, the management of the Group treats all animals and livestock (excluding eggs and broilers) as non \u2013 current assets and all crops, eggs and broilers as current. All changes in fair value of biological assets were accounted for under cost of sales caption in the statements of pro t (loss) and other comprehensive income 2.12. Derivative financial instruments and hedge accounting The Group engages in derivative nancial instruments transactions, such as futures contracts, to hedge purchase and sale price fluctuation risk and interest rate swaps to hedge cash flows fluctuation risk. On the agreement date and subsequently derivative nancial instruments are accounted for at fair value. Fair value is derived from quoted market prices for futures (level 1) and using valuation models for interest rate swaps (level 2 and 3). The estimated fair values of these contracts are reported in the statement of nancial position as assets for contracts having a positive fair value and liabilities for contracts with a negative fair value. Gain or losses from changes in the fair value of derivative nancial instruments are recognized in the statements of pro t (loss) and other comprehensive Income under the costs of sales. Other derivatives not used for hedge accounting are also accounted for at fair value (level 2 and 3 as described in Note 2.20) with gains or losses from changes in the fair value recognized in the statements of pro t (loss) and other comprehensive income under the other income (expenses). For the purposes of hedge accounting, hedges are classi ed into two categories: (a) fair value hedges which hedge the exposure to changes in the fair value of a recognized asset or liability or an unrecognized rm commitment; and (b) cash flow hedges which hedge exposure to variability in cash flows that is either attributable to a particular risk associated with a recognized asset or liability or a forecasted transaction. The documentation includes identi cation of the hedging instrument, the hedged item, the nature of the risk being hedged and how the Group will assess whether the hedging relationship meets the hedge effectiveness requirements (including the analysis of sources of hedge ineffectiveness and how the hedge ratio is determined). A hedging transactions quali es for hedge accounting, if it meets all the following effectiveness requirements: There is \u201can economic relationship\u201d between the hedged item and the hedging instrument. The effect of credit risk does not \u2018dominate the value changes\u2019 that result from that economic relationship. The hedging relationship ratio is the same as that calculated by comparing the amount of insured units with the amount of the hedging instrument that the Group actually uses to insure the hedged items . 2. Material accounting policies/continued 2.12. Derivative financial instruments and hedge transactions/continued Fair value hedges In relation to fair value hedges, which meet the conditions for hedge accounting, any gains or losses from remeasuring the hedging instrument to fair value is recognized immediately in the statement of pro t (loss). The hedged item is adjusted for fair value changes relating to the risk being hedged and the difference is recognized as an asset or liability with a corresponding gain or loss recognized in the statements of pro t (loss) and other comprehensive income under the cost of sales. When an unrecognized rm commitment is designated as a hedged item, the subsequent cumulative change in the fair value of the rm commitment attributable to the hedged risk is recognized as an asset or liability with a corresponding gain or loss recognized in the statements of pro t (loss) and other comprehensive income under the cost of sales. Any gains or losses arising from changes in the fair value of the hedging instruments, which do not qualify for hedge accounting, are taken directly to the statementd of pro t (loss) and other comprehensive income under the other income (expenses). Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated, or exercised, or no longer quali es for hedge accounting. Cash flow hedges In relation to cash flow hedges, which meet the conditions for hedge accounting, the portion of the gain or loss on the hedging instrument that is determined to be an effective hedge is recognized initially in other comprehensive income and the ineffective portion is recognized in the statement of pro t (loss) under other income (expenses). The gains or losses on effective cash flow hedges recognized initially in other comprehensive income and are transferred to the equity in the period in which the hedged transaction impacts the statements of other comprehensive income or included in the initial measurement of the cost of the related asset or liability. For hedges, which do not qualify for hedge accounting, any gains or losses arising from changes in the fair value of the hedging instrument are taken directly to the statements of pro t (loss). Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated, or exercised, or no longer quali es for hedge accounting. 2.13. Right \u2013 of \u2013 use assets and lease liabilities The determination of whether an arrangement is or contains a lease is based on the substance of the Group arrangement at inception date of whether the ful lment of the arrangement is dependent on the use of a speci c asset or assets, or the arrangement conveys a right to use the asset. The Group and the Company applies a single recognition and measurement approach for all leases, except for short \u2013 term leases and leases of low \u2013 value assets. The Group and the Company recognize lease liabilities to make lease payments and right \u2013 of \u2013 use assets representing the right to use the underlying assets. Right \u2013 of \u2013 use assets The commencement date (i.e., the date from which the underlying asset is put into use) is when the Company and the Group recognize the right \u2013 of \u2013 use asset. At the commencement date, the Group and the Company measures the right \u2013 of \u2013 use asset at cost. After initial recognition under the cost model, the Group and the Company measures a right \u2013 of \u2013 use asset at cost less any depreciation and any accumulated impairment losses and adjusted for any remeasurement of the lease liability 2. Material accounting policies/continued 2.13. Right \u2013 of \u2013 assets and lease liabilities/continued The right \u2013 of \u2013 use assets are depreciated under the depreciation requirements of IAS 16, Property, Plant and Equipment. If, under the lease agreement, ownership of the leased asset transfers to the Company and the Group at the end of the lease term or the cost reflects the exercise of a purchase option, the Group and the Company depreciates the right \u2013 of \u2013 use asset from the commencement date to the end of the useful life of the right \u2013 of \u2013 use asset.
Land
4 \u2013 99 years
Buildings and structures
5 \u2013 65 years
Machinery and equipment
2 \u2013 25 years
Vehicles
1 \u2013 12 years
Other rights \u2013 of \u2013 use assets
1 \u2013 30 years
Depreciation expenses for right \u2013 of \u2013 use assets are accounted for in the statements of pro t (loss) and other comprehensive income as part of the cost of sales, selling (expenses), general and administrative (expenses) and other (expenses). Additionally, depreciation expenses of right-of-use assets are included in the carrying amount of biological assets, which are subsequently measured at fair value. Lease liabilities At the commencement date, the Group and the Company measure the lease liabilities at the present value of lease payments that are not paid at that date. The lease payments are discounted using the interest rate implicit in the lease if that rate can be readily determined. If that rate cannot be readily determined, the Group and the Company use the incremental borrowing rate. After the commencement date, a lessee measures the lease liability by increasing the carrying value to reflect interest on the lease liability; reducing the carrying value to reflect the lease payments made; and remeasuring the carrying value to reflect any reassessment or lease modi cations, or to reflect revised in \u2013 substance xed lease payments. After the commencement date, the Group and the Company recognize in pro t or loss, unless the costs are included in the carrying value of another asset applying other applicable Standards: interest on the lease liability; and variable lease payments not included in the measurement of the lease liability in the period in which the event or condition that triggers those payments occurs. After the commencement date, the lease liability is remeasured to reflect changes to the lease payments. The Group and the Company recognize the amount of the remeasurement of the lease liability as an adjustment to the right \u2013 of \u2013 use asset. However, if the carrying value of the right \u2013 of \u2013 use asset is reduced to zero and there is a further reduction in the measurement of the lease liability, a lessee shall recognize any remaining amount of the remeasurement in pro t or loss. The Group and the Company reassess the lease liability by discounting the revised lease payments using an updated discount rate if the lease term changes. The Group and the Company present lease liabilities separately from other liabilities in the statement of nancial position. Interest expenses on the lease liability are presented separately from the depreciation charge for the right \u2013 of \u2013 use asset. Interest expense on the lease liability is a component of expenses on nancing activities, which is presented in the statements of pro t (loss) and other comprehensive income. Short \u2013 term and low \u2013 value lease The Group and the Company apply the short \u2013 term lease recognition exemption to its short \u2013 term leases of machinery and equipment (i.e., those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). They also apply low \u2013 value asset lease recognition exemption to of ce equipment that are considered to be low value . 2. Material accounting policies/continued 2.13. Right \u2013 of \u2013 assets and lease liabilities/continued Group as a lessor At inception or on modi cation of a contract that contains a lease component, the Group allocates the consideration in the contract to each lease component on the basis of their relative standalone prices. When the Group acts as a lessor, it determines at lease inception whether each lease is a nance lease or an operating lease. When the Group is an intermediate lessor, it accounts for its lease and sublease components separately. It assesses the classi cation of the sublease based on the right \u2013 of \u2013 use asset arising from the head lease, rather than the underlying asset. If the head lease is a short \u2013 term lease to which the Group applies the above \u2013 mentioned exemption, then it classi es the sublease as an operating lease. If an arrangement contains lease and non \u2013 lease components, then the Group applies IFRS 15 to allocate the consideration in the contract. Assets leased out under operating leases are included in property, plant and equipment and investment property in the statement of nancial position. They are depreciated over their expected useful lives on a basis consistent with similar property, plant and equipment of the Group. Rental income is recognized on a straight \u2013 line basis over the lease term . Sublease accounting The Group may enter into sublease agreements as an intermediate lessor. Subleases are classi ed with reference to the right-of-use asset arising from the head lease, rather than with reference to the underlying asset. A sublease is classi ed as a nance lease if it transfers substantially all the risks and rewards associated with the right-of-use asset; otherwise, it is classi ed as an operating lease. For nance subleases, a lease receivable is recognised and the right-of-use asset is derecognised. For operating subleases, the right-of-use asset continues to be depreciated and lease income is recognised on a straight-line basis over the lease term. 2.14. Non \u2013 current employee benefits Share \u2013 based payments Employees of the Group and Company receive remuneration in the form of share \u2013 based payments, whereby employees render services as consideration for equity instruments (equity \u2013 settled transactions). As further described in Note 29, employees of the Group are granted share options. Equity \u2013 settled transactions The cost of equity \u2013 settled transactions is determined by the fair value of the award when the grant is made using an appropriate valuation model, further details of which are given in Note 29. That cost is to be recognized in employee bene ts expense, together with a corresponding increase in equity (other capital reserves), over the period in which the service conditions are ful lled (the vesting period). The cumulative expense recognized for equity \u2013 settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Company\u2019s and Group\u2019s best estimate of the number of equity instruments that will ultimately vest. The expense or credit in the statements of pro t (loss) and other comprehensive income for a period represents the movement in cumulative expense recognized as at the beginning and end of that period. The Group does have only service conditions, that requires the counterparty to complete a speci ed period of service during which services are provided to the Company. Any service conditions are not reflected in the grant \u2013 date fair value of the share \u2013 based payment. Instead, an estimate is made of the number of equity instruments for which the service conditions are expected to be satis ed. The dilutive effect of outstanding options is reflected as additional share dilution in the computation of diluted earnings per share (Note 29) . 2. Material accounting policies/continued 2.15. Income tax The Group companies are taxed individually, irrespective of the overall results of the Group. Income tax charge is based on pro t for the year and considers deferred taxation. The charge for taxation included in these nancial statements is based on the calculation made by the management in accordance with tax legislation of the Republic of Lithuania and respective countries, where the Group companies are registered. Current tax comprises the expected tax payable or receivable on the taxable income or loss for the year and any adjustment to the tax payable or receivable in respect of previous years. The amount of current tax payable or receivable is the best estimate of the tax amount expected to be paid or received that reflects uncertainty related to income taxes, if any. It is measured using tax rates enacted or substantively enacted at the reporting date. In the year ended 30 June 2025 and 30 June 2024, the standard income tax rate for the Group companies operating in Lithuania was \u2013 15%. For companies operating in Lithuania tax losses can be carried forward for inde nite period, except for the losses incurred as a result of disposal of securities and/or derivative nancial instruments not designated for hedging. The transferable tax loss cannot cover more than 70% of the taxable pro t of the current year. Such carrying forward is disrupted if the company changes its activities due to which these losses were incurred except when the company does not continue its activities due to reasons which do not depend on the company itself. The losses from disposal of securities and/or derivative nancial instruments not designated for hedge (as described in Note 13) can be carried forward for 5 consecutive years and only be used to reduce the taxable income earned from the transactions of the same nature. For companies operating in Latvia and Denmark tax losses can be carried forward for inde nite period. Income tax for the foreign subsidiaries is accounted for according to tax legislation of those foreign countries. The standard income tax rates in the foreign countries are as follows:
Financial year ended
30/06/2025
30/06/2024
Republic of Latvia
1
\u2013
\u2013
Republic of Estonia
2
\u2013
\u2013
Kingdom of Denmark
22%
22%
Ukraine
18%
18%
Republic of Belarus
20%
20%
Deferred taxes are calculated using the balance sheet liability method using 16% tax rate for the Companies which operates in Republic of Lithuania. Deferred taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for nancial reporting purposes and the amounts used for income tax purposes. Deferred tax assets and liabilities are measured using the tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled, based on tax rates enacted or substantially enacted at the reporting date. In preparing these nancial statements, the Group considered the impact of changes in tax legislation in the Republic of Lithuania. From 1 July 2026, the corporate income tax rate applicable to Group companies operating in Lithuania will increase from 16% to 17%. The Group has assessed the implications of this change on the measurement of deferred tax assets and liabilities. Based on this assessment, the effect of the change in tax rate was determined to be insigni cant. 1 In Latvia, effective from 1st January 2018 Under the Corporate Income Tax Law, corporate income tax is payable at the time when profit is distributed. As a result, the taxable base comprises distributed profits and notional distributed profits. Resident companies are subject to tax at a rate of 20% on the gross taxable amount. The net taxable base (distributed profits and notional distributed profits) is divided by coefficient of 0.8 when determining the gross taxable base for the tax period. 2 In Estonia, the taxation of profit of operating subsidiaries is deferred until the profit appropriation moment, i.e. payment of dividends. The dividends paid by the Group\u2019s companies in Estonia are taxed at the withholding tax rate of 22% as at 30 June 2025 (20% as at 30 June 2024) . 2. Material accounting policies/continued 2.15 Income \u2013 tax/continued Deferred tax assets have been recognized in the statement of nancial position to the extent the management believes they will be realized in the foreseeable future, based on taxable pro t forecasts. If it is believed that part of the deferred tax is not going to be realized, this part of the deferred tax asset is not recognized in the nancial statements . 2.16. Revenue recognition Revenue from sales of grain, feedstuff, fertilizers, seeds, agricultural production and other food products Revenue from contracts with customers is recognized at a point in time when control of the goods (grain, feedstuff, fertilizers, seeds, agricultural production and cattle, milk and poultry food products) is transferred to the customer at an amount that reflects the consideration to which the Group expects to be entitled in exchange for those goods. The Group has concluded that it is the principal in its revenue arrangements, except for Neuss/Spyck contracts described in Note 2.20, because: The Group controls the goods before transferring them to the customer; The Group is primarily responsible for goods supply and bears risk of non \u2013 performance; The Group has latitude in establishing price either directly or indirectly. Where the Group has signed master framework agreements with the clients, majority of such contracts are not enforceable on their own without a speci c purchase order. Every purchase order generally represents a contract with the customer in these cases, and each contract includes a single performance obligation. The Group considers whether there are other promises in the contract that are separate performance obligations to which a portion of the transaction price needs to be allocated (e.g. warranties, transportation, storage). Generally, the Group\u2019s contracts do not include such promises. If the consideration in a contract includes a variable amount, the Group estimates the amount of consideration to which it will be entitled in exchange for transferring the goods to the customer. The variable consideration is estimated at contract inception and constrained until it is highly probable that signi cant revenue reversal will not occur when the associated uncertainty is resolved. Some contracts for the sale of equipment provide customers with a right of return which gives rise to variable consideration. For goods that are expected to be returned, instead of revenue, the Group recognizes a refund liability. A right of return asset (and corresponding adjustment to cost of sales) is also recognized for the right to recover the goods from a customer. Revenue from sales of machinery and equipment In some contracts, the Group not only transfers control of an equipment to a customer, but also grants the customer the right to return the product for various reasons after the use of the term. An asset recognized for the Group's right to recover the equipment from a customer on settling a refund liability shall initially be measured by reference to the former carrying amount of the equipment less any expected costs to recover those products (including potential impairment of returned products to the Group). At the end of each reporting period, the Group updates the measurement of the asset arising from changes in expectations about products to be returned. The Group presents the asset separately from the refund liability, under captions: Inventories (Note 9) and Other non\u2013current liabilities (Note 21). 2. Material accounting policies/continued 2.16. Revenue recognition/continued Revenue from customer long \u2013 term project contracts Performance obligations arising from the project contracts with customers (for example to install grain storage facilities) are ful lled over time and respectively the revenue is recognized over time if any of the following criteria are met: (a) the customer simultaneously receives and consumes the bene ts provided by the Group\u2019s performance as the Group performs; (b) the Group\u2019s performance creates or enhances an asset that the customer controls as the asset is created or enhanced; or (c) the Group\u2019s performance does not create an asset with an alternative use and the Group has an enforceable right to payment for performance completed to date. If the Group can reasonably measure its progress towards complete satisfaction of the performance obligation, the Group recognizes revenue and expenses in relation to each contract over time, based on the progress of performance. The progress of performance is assessed based on the proportion of the costs incurred in ful lling the contract up to date over to the total estimated costs of the contract. Group uses an input method in measuring progress because there is a direct relationship between the Group\u2019s effort (i.e., based on the labour hours incurred, and materials used) and the output produced which provides a faithful depiction. When the Group is not be able to reasonably measure the outcome of a performance obligation (for example, in the early stages of a contract), but the Group expects to recover the costs incurred in satisfying the performance obligation, the Group recognizes revenue only to the extent of the costs incurred until such. When it is determined that the costs of the contract are expected to exceed the revenue, the entire estimated loss amount is recognized in the statements of pro t (loss) and other comprehensive income. Contract modi cation (scope or price, or both) is accounted for as a separate contract with customer, if the scope of the contract increases because of the addition of promised goods or services that are distinct and the price of the contract increases by an amount of consideration that reflects the Group\u2019s stand \u2013 alone selling prices of the additional promised goods or services in the circumstances of the particular contract. Otherwise, the contract modi cation is accounted as (a) termination of the existing contract and the creation of a new contract, if the remaining goods or services are distinct from the goods or services transferred on or before the date of the contract modi cation or (b) part of the existing contract if the remaining goods or services are not distinct and, therefore, form part of a single performance obligation that is partially satis ed at the date of the contract modi cation. The effect that the contract modi cation has on the transaction price, and on the Group\u2019s measure of progress towards complete satisfaction of the performance obligation, is recognized as an adjustment to revenue (either as an increase in or a reduction of revenue) at the date of the contract modi cation. Provisions for loss making contracts are recognized when the Group has a present obligation (legal or constructive) to complete the construction contract for the third party for the price that is lower than the total estimated cost to perform the contract as of the date of the nancial statements. The difference (loss) between the contract price and the total estimated cost of delivery under the contract is recognized in the statement pro t (loss) and other comprehensive income. When ful lling the contracts, the Group can receive short \u2013 term prepayments from its customers. Applying the practical expedient, the Group is not adjusting the price allocation by the nancing component, if at the inception of the contract it is expected that the time period from the customer payment for goods/services till the delivery of these goods/services will not exceed one year. In addition, the Group applied the practical expedient and did not disclose the aggregate amount of the transaction price allocated to the performance obligations that are unsatis ed (or partially unsatis ed) as of the end of the reporting period because each performance obligation is part of a contract that has an original expected duration of one year or less. The Company recognizes management fee revenue over the period during which the services are provided, as the customer simultaneously receives the bene ts of those services. Revenue is recognized based on a measure of progress method towards satisfaction of the performance obligation, which most reliably reflects the nature of the service provision . 2. Material accounting policies/continued 2.16. Revenue recognition/continued Other income Other occasional revenue from the sale property, plant or equipment is recognized at a point in time, when sold items are delivered to client and control is transferred. Dividend income is recognized when the right to receive payment is established. Under other income caption grants related to income for agricultural activity are recognized. The income \u2013 related grants are recognized as used in parts to the extent of the expenses incurred during the reporting period or unearned income to be compensated by that grant. In addition, the management considers the effect of other matters to the revenue recognition such as the existence of signi cant nancing components, non \u2013 cash consideration, consideration payable to the customer and warranties. None of these are present in the Group\u2019s contracts with the customers, except of what is being disclosed further. The Group\u2019s companies also purchase marketing services from its customers. Based on agreements marketing related services acquired from customers (retailers) do not represent distinct services related to various advertising and marketing activities provided to the Group\u2019s Companies, and therefore all such marketing expenses incurred over the nancial period are accounted as revenue reduction in the Group\u2019s statement of pro t (loss) and other comprehensive income under the revenue from contracts with customers. Contract assets \u2013 accrued revenue A contract asset is the right to consideration in exchange for goods or services transferred to the customer. If the Group performs by transferring goods or services to a customer before the customer pays consideration or before payment is due, a contract asset is recognized for the earned consideration that is conditional. Trade receivables A trade receivable represents the Group\u2019s right to an amount of consideration that is unconditional (i.e., only the passage of time is required before payment of the consideration is due). Refer to accounting policies of nancial assets, Note 2.6. Contract liabilities A contract liability is the obligation to transfer goods or services to a customer for which the Group has received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before the Group transfers goods or services to the customer, a contract liability is recognized when the payment is made. Contract liabilities are recognized as revenue when the Group performs under the contract. 2.17. Impairment of non \u2013 financial assets The Group assesses at each reporting date whether there is an indication that a non \u2013 nancial asset may be impaired. If any such indication exists, or when annual impairment testing for an asset is required (e.g. goodwill), the Group estimates the asset\u2019s recoverable amount. The non \u2013 nancial assets recoverable amount is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Impairment losses are recognized in the statements of pro t (loss) and other comprehensive income in those expense categories consistent with the function of the impaired asset. For non \u2013 nancial assets excluding goodwill, an assessment is made at each reporting date as to whether there is any indication that previously recognized impairment losses may no longer exist or may have decreased. If such indication exists, the Group makes an estimate of recoverable amount. A previously recognized impairment loss is reversed only if there has been a change in the estimates used to determine the asset\u2019s recoverable amount since the last impairment loss was recognized . 2. Material accounting policies/continued 2.18. Fair value measurement All assets and liabilities for which fair value is measured or disclosed in the nancial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is signi cant to the fair value measurement as a whole: Level 1 \u2013 Quoted (unadjusted) market prices in active markets for identical assets or liabilities. Level 2 \u2013 Valuation techniques for which the lowest level input that is signi cant to the fair value measurement is directly or indirectly observable. Level 3 \u2013 Valuation techniques for which the lowest level input that is signi cant to the fair value measurement is unobservable. For assets and liabilities that are recognized in the nancial statements on a recurring basis, the Group determine whether transfers have occurred between levels in the hierarchy by re \u2013 assessing categorization (based on the lowest level input that is signi cant to the fair value measurement as a whole) at the end of each reporting period. Valuations are performed by the Group\u2019s management at each reporting date. For the purpose of fair value disclosures, the Group and the Company have determined classes of assets and liabilities based on the nature, characteristics and risks of asset or liability and the level of the fair value hierarchy as explained above. 2.19. Provisions A provision is recorded if and only if the Group has a valid obligation (legal or constructive) as a result of a past event, and it is probable that resources providing economic bene ts will be required to settle it, and the amount of the obligation can be reliably estimated. Provisions are reviewed each reporting date and adjusted to reflect the most accurate current estimate. More detailed valuation and types of provisions are disclosed in Note 19. 2.20. Use of significant accounting judgments and estimates in the preparation of financial statements The preparation of nancial statements in conformity with International Financial Reporting Standards requires management to make judgments, estimates and assumptions that affect the reported amounts of assets, liabilities, income and expenses and disclosure of contingencies. Significant accounting judgments The signi cant areas of judgment used in the preparation of these nancial statements are described as follows: Pillar Two taxes judgment Group\u2019s management exercised judgement in determining whether the top-up tax enacted under the Pillar Two rules meets the de nition of an income tax under IAS 12. In forming this view, management considered the design and intent of the tax, its basis of calculation, and the extent to which it is determined by reference to taxable pro ts. Based on this assessment, it was concluded that the top-up tax is within the scope of IAS 12 and should be accounted for as an income tax. Accordingly, top-up taxes under the OECD/G20 BEPS Pillar Two Model Rules are recognised as current income tax expense in the period incurred and presented separately in the income tax note (Note 28), with no deferred taxes recognised in accordance with IAS 12. Principal versus agent assessment The Group determined that, as a general it acts as the principal in providing goods and services because: controls goods and services before they are delivered to the customer; is responsible for the overall execution of the contract with the client and is at risk of default; has a choice of price setting. 2. Material accounting policies/continued 2.20. Use of significant accounting judgments and estimates in the preparation of financial statements/continued Accounting for trading contracts Within grains and oilseeds as well as feedstuffs segments, the Group\u2019s activity is an agricultural goods intermediary (buying and selling different types of grain, oilseeds, rapeseed, etc.). The Group buys and sells agricultural goods at a xed price for a speci ed delivery period in the future. The terms of the Group\u2019s contracts permit net settlement; however, in practice, contracts result in physical delivery, except for rapeseed extraction delivered on term FOB Neuss/Spyck. The Group acts as an intermediary by entering into purchase and sales contracts with producers and users of the agricultural goods, creating links within the value chain for the agricultural goods for a stable customer base, making pro ts from a distributor margin rather than from fluctuations in price or a broker traders\u2019 margin. As a result, the Group\u2019s purchases and sales contracts are entered into in accordance with the expected purchase and sale requirements and, therefore, have not been accounted for as derivatives within the scope of IFRS 9, except for those contracts which are hedged (Note 2.12) and contracts concluded on terms FOB Neuss/Spyck which are usually net cash settled. Receivables from agricultural produce growers and payments on agricultural produce growers\u2019 behalf Within its agricultural inputs segment, the Group is engaged in selling fertilizers and plant protection products to agricultural produce growers as well as pays on behalf of agricultural produce growers to suppliers of seeds or directly pays to agricultural produce growers (Notes 10 and 11). The balances arising from these transactions are non \u2013 interest bearing and are generally settled within 120 \u2013 360 days by delivering grain to the Group. These transactions constitute common arrangements in the industry, they are entered into between distributors and agricultural produce growers under similar terms, and usual settlement is by delivery of grain, as opposed to an unconditional right to receive cash. Trade receivables arising on sales of fertilizers and plant protection products are presented within trade receivables caption in the statement of nancial position, while payments on behalf of agricultural produce growers, which do not derive from sales transactions, are presented as prepayments in the statement of nancial position. Significant accounting estimates The signi cant areas of estimation used in the preparation of these nancial statements relate to depreciation and amortization (Notes 2.4, 2.5, 4, 5), fair value estimation of biological assets (Notes 2.11 and 8), impairment evaluation (Notes 2.17, 4, 5, 6, 7, 9, 10, 11, 12), estimation of fair value of assets acquired and liabilities assumed in business combinations (Note 3), assessment of net realizable value of inventories (Note 2.9 and Note 9), assessment of provision for onerous contracts (Note 2.20), assessment of fair value of derivatives (Note 13) and assessment of fair value of share based payments (Note 29). Future events may occur which will cause the assumptions used in arriving at the estimates to change. The effect of any changes in estimates will be recorded in the nancial statements, when determinable. The key assumptions concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a signi cant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next nancial year, are discussed further. Impact of Tariff Risks and Trade Policy Changes on the Group's Operations During the reporting period, the Group assessed the potential impact of trade policy uncertainty, including possible introduction or increases of tariffs in various jurisdictions. Management\u2019s assessment indicated that the main exposure arises in segments dependent on imported raw materials, components, and supply chain stability. In these areas, indirect cost fluctuations were observed, primarily reflecting global market price volatility and expectations of potential trade restrictions. Such cost increases were managed through indexation mechanisms and pricing adjustments, thereby avoiding any material impact on pro tability or cash flows. In segments operating predominantly within Lithuania and the European Union, no direct impact from tariff or trade policy developments was identi ed. Local supply chains and cost structures remained stable, and contractual terms were not materially affected. Management concluded that, at present, trade policy and tariff uncertainty has not had a material effect on accounting estimates, assumptions, or the application of accounting policies related to asset impairment, measurement of contractual obligations, or liquidity risk. The Group continues to monitor developments in the global trade environment and remains prepared to take appropriate measures to safeguard business continuity and the reliable preparation of nancial statements in accordance with IFRS requirements. 2. Material accounting policies/continued 2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued Valuation of biological assets As at 30 June 2025 and 30 June 2024, the Group did not have an independent appraisal of its biological assets. According to IFRS, such assets must be recorded at fair value. Biological assets mostly consist of three groups: animals and livestock, poultry and crops which are accounted for at fair value less costs to sell (Note 2.11). The fair value of biological assets of the Group is determined on a recurring basis. The management determines key assumptions based on historical gures and the best estimate as at the reporting date. Applied unobservable assumptions are challenged on a regular basis and adjusted after back testing is performed. Other observable inputs used are based on publicly available sources (prices in the market). The management of the Group constantly analyses the changes in fair value and assesses what has the biggest influence on it \u2013 quantity produced, sales prices and etc. Animals and livestock are valued in two ways: milking cows are valued using discounted cash flows method less costs to sell (level 3) and other groups of livestock at market prices less cost to sell at the reporting date (level 2). Crops are valued at market prices based on expected yield less costs to sell at the reporting date (level 3). Poultry are valued in the following way: hatching chicken are valued based on the future value of the produced eggs less costs to maintain the chicken until end of its production period, slaughter costs as well as costs to sell at the reporting date (level 3). Meat broilers are valued based on average age of the chicken and its respective market value between the value range of day one and value at the moment of slaughtering the chicken (level 3). \u2022 Milking cows The Group's management estimates the fair value of dairy cows using the discounted cash flow method because there is no active and reliable market for this type of cattle and this valuation method is the most accurate estimate of the fair value of dairy cows. As at 30 June 2025, the main assumptions used to determine the fair value of the dairy cows are the expected selling prices of milk over the useful life of the dairy cow used to calculate the future net revenue streams (for the years ending 30 June 2026 and 30 June 2027: EUR 0.500 and EUR 0.500, respectively), which have been determined on the basis of publicly available mid \u2013 market prices and the pre \u2013 tax discount rate before income tax (7.20%). As at 30 June 2024, the main assumptions used to determine the fair value of the dairy cows are the expected selling prices of milk over the useful life of the dairy cow used to calculate the future net revenue streams (for the years ending 30 June 2025 and 30 June 2026: EUR 0.427 and EUR 0.427, respectively), which have been determined on the basis of publicly available mid \u2013 market prices and the pre \u2013 tax discount rate before income tax (8.96%). The following table demonstrates the sensitivity of the fair value of milking cows to a reasonably possible change in key assumptions and its effect on pro t or loss. There is no effect to other comprehensive income.
30/
0
6/2025
30/
0
6/2024
Possible change
Effect on fair value
Possible change
Effect on fair value
Milk price
+ 15%
1,529
+ 15%
969
Milk price
\u2013 15%
(1,529)
\u2013 15%
(969)
Discount rate
+ 1 p.p.
(148)
+ 1 p.p.
(97)
Discount rate
\u2013 1 p.p.
150
\u2013 1 p.p.
99
2. Material accounting policies/continued 2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued \u2022 Crops As at 30 June 2025 and 2024, the key assumptions used to determine fair value of crops are the estimated yield ranges depending on the type of crops (2.40\u2013 10.6 tons/ha for grain cultures and 60 \u2013 65 tons/ha for beet cultures for the year ending 30 June 2025 and 2.48\u2013 10.0 tons/ha for grain cultures and 60 \u2013 70 tones/ha for beet cultures for the year ending 30 June 2024) and the expected sales price, which was based on the estimated future grain, oilseeds and beet cultures sales price of the deliveries taking place September \u2013 December of the respective year. The following table demonstrates the sensitivity of the fair value of crops to a reasonably possible change in key assumptions and its effect on pro t or loss. There is no effect to other comprehensive income.
30/
0
6/2025
30/
0
6/2024
Possible change
Effect on fair value
Possible change
Effect on fair value
Yield
+ 5 %.
876
+ 5 %.
905
Yield
\u2013 5%.
(876)
\u2013 5%.
(905)
Price
+ 5 %.
691
+ 5 %.
905
Price
\u2013 5%.
(691)
\u2013 5%.
(905)
\u2022 Poultry As at 30 June 2025 and 30 June 2024, the main assumptions used to determine fair value of hatching chicken are the price of the incubation eggs (EUR 0.35 for the unit; EUR 0.24 \u2013 0.32 for the unit in previous nancial year) which was estimated based on publicly available yearly average market price and the average number of hatching eggs produced per hatching chicken in the lifetime 170.8 units for nancial year (179 units \u2013 previous nancial year). The following table demonstrates the sensitivity of the fair value of hatching chickens to a reasonably possible change in key assumptions and its effect on pro t or loss. There is no effect to other comprehensive income.
30/
0
6/2025
30/
0
6/2024
1
Possible change Effect on fair value
Possible change
Effect on fair value
Number of eggs per lifecycle/price + 5 %. 558
+ 5 %.
225
of eggs
Number of eggs per lifecycle/price
\u2013 5%.
(558)
\u2013 5%.
(225)
of eggs
As at 30 June 2025, the main assumptions used to determine fair value of broilers are the market price of chickens from EUR 0.416 to EUR 0.42 for 1 day old and EUR 2.04 for 36 days old and EUR 1.09 for 37.7 days and 38.2 days old (from EUR 0.45 to EUR 0.57 for 1 day old and EUR 1.60 for 36 days old and EUR 1.59 for 38 days old as at 30 June 2024) which was estimated based on actual purchases/sales taking place close to the 30 June 2025 and broiler weight from 2.45 to 2.48 kg as at 37.7 days old and 38.2 days old respectively (as at 30 June 2024 \u2013 from 2.28 to 2.48 kg as at 36 days old and 38 days old). 1 Comparative information has been restated to better reflect the model\u2019s sensitivity to changes in key assumptions . 2. Material accounting policies/continued 2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued The following table demonstrates the sensitivity of the fair value of broilers to a reasonably possible change in key assumptions and its effect on pro t or loss. There is no effect to other comprehensive income:
30/
0
6/2025
30/
0
6/2024
1
Possible change
Effect on fair value
Possible change
Effect on fair value
Weight
+ 5 %
(474)
+ 5 %
(374)
Weight
\u2013 5%
471
\u2013 5%
388
Price
+ 5 %
94
+ 5 %
76
Price
\u2013 5%
(94)
\u2013 5%
(100)
Impairment of property, plant and equipment (excluding land) The Group makes an assessment, at least annually, whether there are any indications that property, plant and equipment have suffered impairment. If that is the case, the Group makes an impairment test. The recoverable amount of cash \u2013 generating units (CGU) is determined based on value in use calculations that use a discounted cash flow model. The cash flows are derived from the forecast for the next ve years and do not include restructuring activities that the Group is not yet committed to or signi cant future investments that will enhance the asset base of the cash \u2013 generating unit being tested. As at 30 June 2025 and 30 June 2024, there were no reasonably possible changes in the key assumptions which would cause the carrying amount of property, plant and equipment to exceed its recoverable amount, except for the already impaired assets. Impairment of land (accounted for as property, plant and equipment and investment property) The Group makes an assessment, at least annually, whether there are any indications that land accounted for as property, plant and equipment and investment property has suffered impairment. If that is the case, the Group makes an impairment test. The recoverable amount of land is determined as fair value less cost to sell based on comparable market prices for similar land provided by independent valuators. As at 30 June 2025 and 30 June 2024, there were no reasonably possible changes in the key assumptions which would cause the carrying amount of land to exceed its recoverable amount, except for the already impaired assets. 1 Comparative information has been restated to better reflect the model\u2019s sensitivity to changes in key assumptions. 2. Material accounting policies/continued 2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued Impairment of the Company\u2019s investments in subsidiaries and loans granted As at 30 June 2025 and 30 June 2024, the Company has investments in subsidiaries and associates. The Company makes an assessment, at least annually, whether there are any indications that investments in subsidiaries and associates have suffered impairment. As at 30 June 2025, the recoverable amount of cash \u2013 generating unit (CGU), comprising investments into and loans granted to UAB Dotnuva Baltic, was determined based on the value in use calculations that use a discounted cash flow model. Carrying amount of the Company\u2019s investments and loans amounts to EUR 27,618 thousand as at 30 June 2025. The cash flows are derived from the forecast for the next ve years and a terminal value which was calculated with a terminal growth of 2%. As at 30 June 2025, the recoverable amount of the investment into subsidiary UAB Dotnuva Baltic is most sensitive to the pre-tax discount rate of 10,62 % which is used for the discounted cash flow model. As at 30 June 2025, there were no reasonably possible changes in the key assumptions which would cause the carrying amount of the investment into UAB Dotnuva Baltic to exceed its recoverable amount. As at 30 June 2024 the recoverable amount of UAB Dotnuva Baltic comprising investments into and loans granted to the subsidiary, was determined based on the value in use calculations that use a discounted cash flow model. Carrying amount of the Company\u2019s investments and loans amounts to EUR 25,618 thousand as at 30 June 2024. The cash flows are derived from the forecast for the next ve years and a terminal value which was calculated with a terminal growth of 2 %. As at 30 June 2024, the recoverable amount of the investment into subsidiary UAB Dotnuva Baltic is most sensitive to the pre-tax discount rate of 9.62 % which is used for the discounted cash flow model. The following table demonstrates the sensitivity of the recoverable amount of CGU to a reasonably possible change in key assumptions and its effect on pro t or loss. There is no effect to other comprehensive income.
30/06/2025
30/06/2024
Possible change
Possible impairment
Possible change
Possible impairment
Discount rate + 1 p.p.
\u2013
+ 1 p.p.
(2,853)
Terminal growth rate \u2013 1%
\u2013
\u2013 1%
(1,466)
As at 30 June 2025 the subsidiary AS Kekava Foods did not have any impairment indications, thus impairment test was not performed. As at 30 June 2024 the recoverable amount of Latvian poultry business cash generating unit (CGU), comprising investments into and loans granted to AS Kekava Foods, was determined based on the value in use calculations that use a discounted cash flow model. Carrying value of the Company\u2019s investments and loans amounts to EUR 18,995 thousand as at 30 June 2024. The above-mentioned subsidiary was assessed as one cash generating unit. Cash generating unit was determined to be all entity operating in poultry business in a speci c geographical location (Latvia). The cash flows are derived from the forecast for the next ve years and a terminal value which was calculated with a terminal growth of 2%. As at 30 June 2024, the recoverable amount of the investment into subsidiaries AS Kekava Foods is most sensitive to the pre- tax discount rate of 8.62 % which is used for the discounted cash flow model. As at 30 June 2024, there were no reasonably possible changes in the key assumptions which would cause the carrying amount of the investment into AS Kekava Foods to exceed its recoverable amount. As at 30 June 2025 the subsidiaries AB Vilniaus Pauk\u0161tynas and AB Kai\u0161iadori\u0173 Pauk\u0161tynas did not have any impairment indications, thus impairment tests were not performed. As at 30 June 2024 the recoverable amount of business cash generating unit (CGU), comprising investment into and loans granted to AB Zelv\u0117 was determined based on the value in use calculations that use a discounted cash flow model. The carrying value of these investment and loans amounts to EUR 363 thousand as at 30 June 2024. Cash flows were calculated using a 5-year forecast and a terminal value, which was determined using a 2 % growth rate. As at 30 June 2024, the recoverable amount of the investment into subsidiary is most sensitive to the pre-tax discount rate of 8.42 % which is used for the discounted cash flow model. As at 30 June 2024, there were no reasonably possible changes in the key assumptions which would cause the carrying amount of the investment into the subsidiary AB Zelve to exceed its recoverable amount. 2. Material accounting policies/continued 2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued The recoverable amount of the cash-generating unit (CGU), comprising the investment in the associate UAB OMG Bubble Tea and the loans granted to it, was determined based on a value-in-use calculation using a discounted cash flow model. The carrying amount of the investment and loans as at 30 June 2025 was EUR 3,850 thousand. The cash flows were projected based on a ve-year forecast and a terminal value, which was determined applying a terminal growth rate of 2%. As at 30 June 2025, the recoverable amount of the investment in UAB OMG Bubble Tea was most sensitive to the pre-tax discount rate of 35.96 % applied in the discounted cash flow model. The following table demonstrates the sensitivity of the recoverable amount of CGU to a reasonably possible change in key assumptions and its effect on pro t or loss. There is no effect to other comprehensive income.
30/
0
6/2025
Possible change Possible impairment
Discount rate
+ 5 p.p.
(886)
Revenue growth rate
\u2013 5%
(3,124)
As at 30 June 2025, the Company recognized a EUR 1,600 thousand impairment of its investment in UAB Agro logistic Service based on identi ed impairment indicators. The liquidation process of UAB Agro logistic Service was initiated in the 2024/2025 nancial year, and therefore, no asset impairment test was performed. The impairment was fully accounted for the total investment, assessing the net asset value expected to be recovered upon the completion of the liquidation process. As at 30 June 2024, the Company recognised an impairment loss of EUR 950 thousand on its investment in UAB Kormoprom Invest, based on identi ed impairment indicators. During the 2023/2024 nancial year, the liquidation process of UAB Kormoprom Invest was initiated, and therefore, a recoverable amount test was not performed. The impairment was recognised in full against the carrying amount of the investment, taking into account the portion of net assets expected to be recovered upon completion of the liquidation process. There were no indications of impairment of investments in other subsidiaries, except for the ones described above. 2. Material accounting policies/continued 2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued Impairment of goodwill As at 20 April 2016 the amount of EUR 1,971 thousand goodwill was recognized upon the acquisition of a company in Partners for farmers segment. This goodwill was assigned to a cash \u2013 generating unit associated with the fertilizer trade in Latvia. As at 30 June 2017 an impairment of EUR 1,121 thousand was accounted in the statement of pro t (loss) and other comprehensive income (Note 5). The Group performed its annual impairment test as at 30 June 2025 and 30 June 2024. The tests showed that there is an impairment related to goodwill arising from acquisition of a company in Partners for farmers segment, which was caused by signi cant changes in market conditions. As at 30 June 2024 there was no need for additional impairment of goodwill. As at 30 June 2025, the recoverable amount of cash \u2013 generating unit (CGU), comprising assets in use related to the Company in Partners for farmers segment, was determined based on the value in use calculations using a discounted cash flow model. Carrying amount of the CGU including goodwill was EUR 10,215 thousand as at 30 June 2025. As at 30 June 2025 Group recognized an additional EUR 850 thousand goodwill impairment which was accounted in the statement of pro t (loss) and other comprehensive income. The recoverable amount of mentioned cash \u2013 generating unit was determined based on the value in use calculations that use a discounted cash flow model. The cash flows are derived from the forecast for the next ve years. The impairment test was performed using the following key assumptions: The following table demonstrates the sensitivity of the recoverable amount of CGU to a reasonably possible change in key assumptions and its effect on profit or loss. There is no effect to other comprehensive income.
30/
0
6/2025
Possible change Possible impairment
Discount rate
+ 1 p.p.
(1,902)
Terminal growth rate
\u2013 1%
(1,677)
As at 21 July 2023 the amount of EUR 3,358 thousand goodwill was recognized upon the acquisition of a Company in Food segment. This goodwill was assigned to a cash\u2013generating unit associated with food production in Lithuania. The Group performed its annual impairment test as at 30 June 2025. The test showed that there is an impairment related to goodwill arising from acquisition of a company in Food segment, which was caused by signi cant changes in market conditions. As at 30 June 2025, the recoverable amount of cash \u2013 generating unit (CGU), comprising assets in use related to a Company in Food segment, was determined based on the value in use calculations that use a discounted cash flow model. Carrying amount of the CGU including goodwill was EUR 17,724 thousand as at 30 June 2025. Group recognized an EUR 1,400 thousand goodwill impairment, which were accounted under the statements of pro t (loss) and other comprehensive income.
Partners for farmers assumptions:
30/
0
6/2025
30/
0
6/2024
Discount rate
12.54%
10.16%
Terminal growth rate
2%
2%
2. Material accounting policies/continued 2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued The recoverable amount of mentioned cash\u2013generating unit was determined based on the value in use calculations that use a discounted cash flow model. The cash flows are derived from the forecast for the next ve years. The impairment test was performed using the following key assumptions: The following table demonstrates the sensitivity of the recoverable amount of CGU to a reasonably possible change in key assumptions and its effect on profit or loss. There is no effect to other comprehensive income.
30/
0
6/2025
Possible change Possible impairment
Discount rate
+ 1 p.p.
(2,700)
Terminal growth rate
\u2013 1%
(2,246)
During the current nancial year, the Group acquired two cash-generating units (see Note 3). The newly recognised goodwill was tested for impairment prior to year-end, and no impairment related to goodwill arising was identi ed. Both cash-generating units generated pro ts, and the gross pro t margin as well as the EBITDA margin achieved in the subsequent period were consistent with the planned ratios. Assessment of inventories net realizable value The management of the Group makes estimates and assumptions in order to value inventories at lower of cost or net realizable value. The main factors incorporated in management assessment of inventories net realizable value are the follows: ageing of inventories, subsequent sales prices, signed contracts to sell, market prices. Future events may occur which will cause the assumptions to change. The effect of any changes in estimates will be recorded in the nancial statements, when determinable .
Food segment assumptions:
30/06/2025
Discount rate
14.15%
Terminal growth rate
2%
2. Material accounting policies/continued 2.20. Use of significant accounting judgments and estimates in the preparation of financial statements/continued Trade receivables allowance The determination as to whether a trade receivable is collectable involves management judgment and signi cant estimates. Speci c factors management considers, when determining if allowance for trade receivable must be accounted for are as follows: age of the balance, location of customers, existence of collateral, recent historical payment patterns as well as data on subsequent collections, forward looking estimates (expected inflation rate, GDP or etc.). Future events may occur which will cause the assumptions to change. The effect of any changes in estimates will be recorded in the nancial statements, when determinable. 2.21. Offsetting and comparative figures When preparing the nancial statements, assets, and liabilities, as well as revenue and expenses are not set off, except for the cases when certain IFRS speci cally requires or allows such set \u2013 off. Where necessary, comparative gures have been adjusted to reflect the presentation changes for the current year", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-649": { "value": "2.1. Basis of preparation These nancial statements have been prepared on the historical cost basis, except for biological assets (Note 2.20), commitments to purchase agricultural produce (unrecognized rm commitment) (Note 2.12), derivative nancial instruments (Note 2.12), which have been measured at fair value. These nancial statements were prepared in accordance with International Financial Reporting Standards (IFRS), as adopted by the European Union (hereinafter the EU). These nancial statements comprise the Group\u2019s consolidated nancial statements and the Company\u2019s separate nancial statements. The Group and Company have prepared the nancial statements on the going concern basis. In these nancial statements, all amounts are presented in euros and rounded to the nearest thousand, unless otherwise indicated. Considering that the amounts in the nancial statements are calculated in thousands of euros, there may be discrepancies between the gures in the tables. Such discrepancies are considered insigni cant in the nancial statements. IFRSs and their interpretations, announced and adopted by the European Union, effective for the current reporting period. The accounting policies adopted are consistent with those of the previous nancial year except for the following IFRS and amendments to IFRS which have been adopted by both the Group and Company as of 1 July 2024: IAS 1 Presentation of Financial Statements: Classi cation of Liabilities as Current or Non \u2013 current (Amendments); IFRS 16 Leases: Lease Liability in a Sale and Leaseback (amendments); IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments Disclosure \u2013 Supplier Finance Arrangements (Amendments). These changes were not relevant to the Company and Group, except for the following: IAS 1 Presentation of Financial Statements: Classi cation of Liabilities as Current or Non \u2013 current (Amendments); The amendments are effective for annual reporting periods beginning on or after 1 January 2024 and are applied retrospectively. The objective of the amendments is to clarify the principles in IAS 1 for the classi cation of liabilities as either current or non \u2013 current. The amendments clarify the meaning of a right to defer settlement, the requirement for this right to exist at the end of the reporting period, that management intent does not affect current or non \u2013 current classi cation, that options by the counterparty that could result in settlement by the transfer of the entity\u2019s own equity instruments do not affect current or non \u2013 current classi cation. Also, the amendments specify that only covenants with which an entity must comply on or before the reporting date will affect a liability\u2019s classi cation. Additional disclosures are also required for non \u2013 current liabilities arising from loan arrangements that are subject to covenants to be complied within twelve months after the reporting period. The Group's management has estimated the impact of the amendments of the standards and made the additional disclosure in the Note 17. IFRS 16 Leases: Lease Liability in a Sale and Leaseback (amendments); The amendments are effective for annual reporting periods beginning on or after 1 January 2024. The amendments are intended to improve the requirements that a seller \u2013 lessee uses in measuring the lease liability arising in a sale and leaseback transaction in IFRS 16, while it does not change the accounting for leases unrelated to sale and leaseback transactions. Under the amendments, the seller \u2013 lessee determines \u2018lease payments\u2019 or \u2018revised lease payments\u2019 in such a way that the seller \u2013 lessee would not recognise any amount of the gain or loss that relates to the right of use it retains. Applying these requirements does not prevent the seller \u2013 lessee from recognising, in pro t or loss, any gain or loss relating to the partial or full termination of a lease. The amendments apply retrospectively to sale and leaseback transactions entered into after the date of initial application, being the beginning of the annual reporting period in which an entity rst applied IFRS 16. The amendments had no impact on the nancial statements of the Group, as the amount of such transactions is considered to be immaterial.
2. Material accounting policies/continued
2.1. Basis of preparation/continued
IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments Disclosure \u2013 Supplier Finance Arrangements (Amendments).
The amendments are effective for annual reporting periods beginning on or after 1 January 2024. The amendments supplement requirements
already in IFRS and require an entity to disclose the terms and conditions of supplier nance arrangements. Additionally, entities are required
to disclose at the beginning and end of reporting period the carrying amounts of supplier nance arrangement nancial liabilities and the line
items in which those liabilities are presented as well as the carrying amounts of nancial liabilities and line items, for which the nance providers
have already settled the corresponding trade payables. Entities should also disclose the type and effect of non \u2013 cash changes in the carrying
amounts of supplier nance arrangement nancial liabilities, which prevent the carrying amounts of the nancial liabilities from being
comparable. Furthermore, the amendments require an entity to disclose at the beginning and end of the reporting period the range of payment
due dates for nancial liabilities owed to the nance providers and for comparable trade payables that are not part of those arrangements. The
amendments had impact on the nancial statements of the Group, as the Group has supplier nance arrangements. The Group's management
has estimated the impact of the amendments of the standards and made the additional disclosure in the Note 20.
Standards issued but not yet effective and not early adopted:
The standards/amendments that are not yet effective, but have been endorsed by the European Union:
IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability (Amendments).
The amendments are effective for annual reporting periods beginning on or after 1 January 2025, with earlier application permitted. The
Group\u2019s management has assessed that the amendments will not have a significant impact on the Group\u2019s financial statements, as Group,
while conducting part of its operations in foreign currencies, applies consistent accounting policies, and the nature of its foreign currency
transactions does not fall within the scope of exchangeability restrictions addressed by the amendments.
IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures \u2013 Classi cation and Measurement of Financial
Instruments (Amendments).
The amendments are effective for annual reporting periods beginning on or after 1 January 2026. Early adoption of amendments related to
the classi cation of nancial assets, and the related disclosures is permitted, with the option to apply the other amendments later. The
amendments clarify that a nancial liability is derecognised on the \u2018settlement date\u2019, when the obligation is discharged, cancelled, expired, or
otherwise quali es for derecognition. They introduce an accounting policy option to derecognise liabilities settled via electronic payment
systems before the settlement date, subject to speci c conditions. They also provide guidance on assessing the contractual cash flow
characteristics of nancial assets with environmental, social, and governance (ESG) \u2013 linked features or other similar contingent features.
Additionally, they clarify the treatment of non \u2013 recourse assets and contractually linked instruments and require additional disclosures under
IFRS 7 for nancial assets and liabilities with contingent event references (including ESG \u2013 linked) and equity instruments classi ed at fair value
through other comprehensive income. The Group \u2018s management has not yet assessed the impact of the amendment on both Group \u2018s and
Company's nancial statements.
IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures \u2013 Contracts Referencing Nature \u2013 dependent Electricity
(Amendments).
The amendments are effective for annual reporting periods beginning on or after 1 January 2026, with earlier application permitted. The
amendments include clarifying the application of the 'own \u2013 use' requirements, permitting hedge accounting if contracts in scope of the
amendments are used as hedging instruments, and introduce new disclosure requirements to enable investors to understand the impact of
these contracts on a company's nancial performance and cash flows. The clari cations regarding the 'own use' requirements must be applied
retrospectively, but the guidance permitting hedge accounting have to be applied prospectively to new hedging relationships designated on or
after the date of initial application. The Group \u2018s management has not yet assessed the impact of the amendment on both Group \u2018s and
Company's nancial statements.
2. Material accounting policies/continued
2.1. Basis of preparation/continued
Annual Improvements to IFRS Accounting Standards \u2013 Volume 11.
Annual Improvements to IFRS Accounting Standards \u2013 Volume 11 The IASB\u2019s annual improvements process deals with non \u2013 urgent, but
necessary, clarifications and amendments to IFRS. In July 2024, the IASB issued Annual Improvements to IFRS Accounting Standards \u2014
Volume 11. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2026. The Annual
Improvements to IFRS Accounting Standards \u2013 Volume 11, includes amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10, and IAS 7. These
amendments aim to clarify wording, correct minor unintended consequences, oversights, or conflicts between requirements in the standards.
The Group's management will analyse the requirements of this newly issued standard and assess its impact.
The standards/amendments that are not yet effective and have not yet been endorsed by the European Union:
Amendment in IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures: Sale or
Contribution of Assets between an Investor and its Associate or Joint Venture.
In December 2015, the IASB postponed the effective date of this amendment indefinitely pending the outcome of its research project on the
equity method of accounting. The Group's management hasn't estimated the possible impact of the standard and still waiting for the results of
the project which has been postponed.
IFRS 18 Presentation and Disclosure in Financial Statements.
IFRS 18 introduces new requirements on presentation within the statement of profit or loss. It requires an entity to classify all income and
expenses within its statement of profit or loss into one of the five categories: operating; investing; financing; income taxes; and discontinued
operations. These categories are complemented by the requirements to present subtotals and totals for \u2018operating profit or loss\u2019, \u2018profit or loss
before financing and income taxes\u2019 and \u2018profit or loss\u2019. It also requires disclosure of management \u2013 defined performance measures and includes
new requirements for aggregation and disaggregation of financial information based on the identified \u2018roles\u2019 of the primary financial statements
and the notes. In addition, there are consequential amendments to other accounting standards. IFRS 18 is effective for reporting periods
beginning on or after 1 January 2027, with earlier application permitted. Retrospective application is required in both annual and interim
financial statements. The standard has not yet been endorsed by the EU. The Group's management will analyse the requirements of this newly
issued standard and assess its impact.
IFRS 19 Subsidiaries without Public Accountability: Disclosures.
In May 2024, the IASB issued the IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures, and it becomes effective for annual
reporting periods beginning on or after 1 January 2027, with earlier application permitted. Group's management has assessed that standard
is applicable to the Group, however, it does not affect the Group\u2019s consolidated nancial statements. The Group is currently assessing the
potential impact of IFRS 19 on the individual nancial statements of its subsidiaries.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-686": { "value": "
These nancial statements have been prepared on the historical cost basis, except for biological assets (Note 2.20), commitments to purchase
agricultural produce (unrecognized rm commitment) (Note 2.12), derivative nancial instruments (Note 2.12), which have been measured at
fair value.
", "dimensions": { "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-687": { "value": "
These nancial statements were prepared in accordance with International Financial Reporting Standards (IFRS), as adopted by the European
Union (hereinafter the EU).
", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-650": { "value": "
2. Material accounting policies/continued
2.2. Principles of consolidation
The consolidated nancial statements comprise the nancial statements of the Company and its subsidiaries. The nancial statements of the
subsidiaries are prepared for the same reporting date, using consistent accounting policies.
In preparing the consolidated nancial statements, the results of operations and nancial position of each entity are presented in euros, which
is the functional currency of the Company and the Group, as well as the presentation currency of the consolidated nancial statements.
Business combinations are accounted for using the acquisition method.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-651": { "value": "
2.3. Investments into associates, joint ventures and subsidiaries
The Group accounts associates and joint venture using equity method. Impairment assessment of investments into associates and joint venture
is performed when there is an indication that the asset may be impaired, or the impairment losses recognized in prior years no longer exist.
Investments into associates and joint ventures in the Company\u2019s separate nancial statements are carried at cost less impairment.
In the Company\u2019s separate nancial statements investments into subsidiaries are accounted for using the cost method. The carrying value of
investments is reduced to recognize an impairment loss of the value of the investments, such reduction being determined and made for each
investment individually.
The impairment expenses of the subsidiaries, associates and joint ventures are accounted in statements of the pro t (loss) and other
comprehensive income under the other (expenses).
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-689": { "value": "2.3. Investments into associates, joint ventures and subsidiaries The Group accounts associates and joint venture using equity method. Impairment assessment of investments into associates and joint venture is performed when there is an indication that the asset may be impaired, or the impairment losses recognized in prior years no longer exist. Investments into associates and joint ventures in the Company\u2019s separate nancial statements are carried at cost less impairment. In the Company\u2019s separate nancial statements investments into subsidiaries are accounted for using the cost method. The carrying value of investments is reduced to recognize an impairment loss of the value of the investments, such reduction being determined and made for each investment individually. The impairment expenses of the subsidiaries, associates and joint ventures are accounted in statements of the pro t (loss) and other comprehensive income under the other (expenses). ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-652": { "value": "
2.4. Intangible assets and goodwill
Intangible assets are recognized if it is probable that future economic bene ts that are attributable to the asset will flow to the Group and the
Company and the cost of assets can be measured reliably.
The useful lives of intangible assets can be either de nite or inde nite. Intangible assets are accounted for at acquisition cost, less accumulated
amortization and impairment losses. The cost of intangible assets acquired in business combinations is recorded at fair value on the acquisition
date.
Amortization is calculated using the straight \u2013 line method, ensuring that the asset\u2019s value is evenly written off over its entire useful life:
Software
3 \u2013 10 years
Licenses
3 \u2013 20 years
Other intangible assets
4 \u2013 15 years
The amortization expenses of intangible assets are recognized in the statements of pro t (loss) and other comprehensive income under the
cost of sales, selling (expenses), general and administrative (expenses).
Intangible assets with inde nite lives are not amortized, but are tested for impairment annually, either individually or at the cash \u2013 generating
unit level. The assessment of inde nite life is reviewed annually to determine whether inde nite life continues to be supportable. If not, the
change in useful life from inde nite to nite is made on a prospective basis.
Goodwill is initially measured at cost being the excess of the aggregate of the consideration transferred and the amount recognized for non \u2013
controlling interest over the net identi able assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net
assets of the subsidiary acquired, the difference is recognized in the statements of pro t (loss) and other comprehensive income under the
other income.
2. Material accounting policies/continued 2.4. Intangible assets and goodwill/continued After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group\u2019s cash \u2013 generating units that are expected to bene t from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. Impairment of goodwill is recognized in the statements of pro t (loss) and other comprehensive income under other (expenses). The assessment of goodwill impairment is detailed in Note 2.20", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-688": { "value": "Goodwill is initially measured at cost being the excess of the aggregate of the consideration transferred and the amount recognized for non \u2013 controlling interest over the net identi able assets acquired and liabilities assumed. If this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference is recognized in the statements of pro t (loss) and other comprehensive income under the other income. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-653": { "value": "
2.5. Property, plant and equipment
Property, plant and equipment are stated at cost less accumulated depreciation and impairment losses.
Subsequent expenditures are added to the carrying amount of the asset or recognized as a separate asset only if it is probable that the
Company and the Group will derive economic bene ts from the asset and the cost of the asset can be reliably measured. All other expenses,
such as repairs and maintenance, incurred after the long \u2013 term tangible asset is ready for use according to its intended use, are generally
recognized in the pro t (loss) and other comprehensive income statement in the period in which they are incurred.
Depreciation is computed on a straight \u2013 line basis over the following useful lives:
Buildings and structures
5 \u2013 80 years
Machinery and equipment
2 \u2013 25 years
Vehicles
1 \u2013 25 years
Other property, plant and equipment
1 \u2013 99 years
Depreciation expenses for property, plant and equipment are accounted for in the statements of pro t (loss) and other comprehensive income as part of the cost of sales, selling (expenses), general and administrative (expenses) and other (expenses). Additionally, depreciation expenses of property, plant and equipment directly related to the biological assets are included in the cost of biological assets, which are subsequently measured at fair value. The useful lives, residual values and depreciation method are reviewed periodically to ensure that they are consistent with the expected pattern of economic bene ts from items in property, plant and equipment. If the carrying amount of an asset exceeds its recoverable amount, the carrying amount is reduced to the recoverable amount. Impairment of property, plant and equipment is reviewed each reporting period (Note 2.20). Impairment and impairment reversals of assets during the year are accounted for in the statements of profit (loss) and other comprehensive income under the general and administrative (expenses) . An item of property, plant and equipment is derecognized upon disposal or when no future economic bene ts are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the statements of pro t (loss) and other comprehensive income under the other income (expenses) in the year the asset is derecognized. Construction in progress is stated at cost. This includes the cost of construction, plant and equipment and other directly attributable costs. Construction in progress is not depreciated until the relevant assets are completed and ready for the intended use . Borrowing costs that are directly attributable to the acquisition, construction or production of an item of property, plant and equipment where substantial period of time is necessary to get ready the asset for its intended use, are capitalized as part of cost of the asset. When the period is shorter than 12 months, borrowing costs are recognized as expenses in the statements of pro t (loss) and other comprehensive income under the (expenses) from nancial activity ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-690": { "value": "Depreciation is computed on a straight \u2013 line basis over the following useful lives:
Buildings and structures
5 \u2013 80 years
Machinery and equipment
2 \u2013 25 years
Vehicles
1 \u2013 25 years
Other property, plant and equipment
1 \u2013 99 years
Depreciation expenses for property, plant and equipment are accounted for in the statements of pro t (loss) and other comprehensive income
as part of the cost of sales, selling (expenses), general and administrative (expenses) and other (expenses). Additionally, depreciation expenses
of property, plant and equipment directly related to the biological assets are included in the cost of biological assets, which are subsequently
measured at fair value.
The useful lives, residual values and depreciation method are reviewed periodically to ensure that they are consistent with the expected pattern
of economic bene ts from items in property, plant and equipment.
After initial recognition under the cost model, the Group and the Company measures a right \u2013 of \u2013 use asset at cost less any depreciation and any accumulated impairment losses and adjusted for any remeasurement of the lease liability .
The right \u2013 of \u2013 use assets are depreciated under the depreciation requirements of IAS 16, Property, Plant and Equipment. If, under the lease
agreement, ownership of the leased asset transfers to the Company and the Group at the end of the lease term or the cost reflects the exercise
of a purchase option, the Group and the Company depreciates the right \u2013 of \u2013 use asset from the commencement date to the end of the useful
life of the right \u2013 of \u2013 use asset.
Land
4 \u2013 99 years
Buildings and structures
5 \u2013 65 years
Machinery and equipment
2 \u2013 25 years
Vehicles
1 \u2013 12 years
Other rights \u2013 of \u2013 use assets
1 \u2013 30 years
Depreciation expenses for right \u2013 of \u2013 use assets are accounted for in the statements of pro t (loss) and other comprehensive income as part of the cost of sales, selling (expenses), general and administrative (expenses) and other (expenses). Additionally, depreciation expenses of right-of-use assets are included in the carrying amount of biological assets, which are subsequently measured at fair value", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-691": { "value": "If the carrying amount of an asset exceeds its recoverable amount, the carrying amount is reduced to the recoverable amount. Impairment of property, plant and equipment is reviewed each reporting period (Note 2.20). Impairment and impairment reversals of assets during the year are accounted for in the statements of profit (loss) and other comprehensive income under the general and administrative (expenses) 2.17. Impairment of non \u2013 financial assets The Group assesses at each reporting date whether there is an indication that a non \u2013 nancial asset may be impaired. If any such indication exists, or when annual impairment testing for an asset is required (e.g. goodwill), the Group estimates the asset\u2019s recoverable amount. The non \u2013 nancial assets recoverable amount is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Impairment losses are recognized in the statements of pro t (loss) and other comprehensive income in those expense categories consistent with the function of the impaired asset. For non \u2013 nancial assets excluding goodwill, an assessment is made at each reporting date as to whether there is any indication that previously recognized impairment losses may no longer exist or may have decreased. If such indication exists, the Group makes an estimate of recoverable amount. A previously recognized impairment loss is reversed only if there has been a change in the estimates used to determine the asset\u2019s recoverable amount since the last impairment loss was recognized . Impairment of property, plant and equipment (excluding land) The Group makes an assessment, at least annually, whether there are any indications that property, plant and equipment have suffered impairment. If that is the case, the Group makes an impairment test. The recoverable amount of cash \u2013 generating units (CGU) is determined based on value in use calculations that use a discounted cash flow model. The cash flows are derived from the forecast for the next ve years and do not include restructuring activities that the Group is not yet committed to or signi cant future investments that will enhance the asset base of the cash \u2013 generating unit being tested. As at 30 June 2025 and 30 June 2024, there were no reasonably possible changes in the key assumptions which would cause the carrying amount of property, plant and equipment to exceed its recoverable amount, except for the already impaired assets. Impairment of land (accounted for as property, plant and equipment and investment property) The Group makes an assessment, at least annually, whether there are any indications that land accounted for as property, plant and equipment and investment property has suffered impairment. If that is the case, the Group makes an impairment test. The recoverable amount of land is determined as fair value less cost to sell based on comparable market prices for similar land provided by independent valuators. As at 30 June 2025 and 30 June 2024, there were no reasonably possible changes in the key assumptions which would cause the carrying amount of land to exceed its recoverable amount, except for the already impaired assets. 2. Material accounting policies/continued 2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued Impairment of the Company\u2019s investments in subsidiaries and loans granted As at 30 June 2025 and 30 June 2024, the Company has investments in subsidiaries and associates. The Company makes an assessment, at least annually, whether there are any indications that investments in subsidiaries and associates have suffered impairment. As at 30 June 2025, the recoverable amount of cash \u2013 generating unit (CGU), comprising investments into and loans granted to UAB Dotnuva Baltic, was determined based on the value in use calculations that use a discounted cash flow model. Carrying amount of the Company\u2019s investments and loans amounts to EUR 27,618 thousand as at 30 June 2025. The cash flows are derived from the forecast for the next ve years and a terminal value which was calculated with a terminal growth of 2%. As at 30 June 2025, the recoverable amount of the investment into subsidiary UAB Dotnuva Baltic is most sensitive to the pre-tax discount rate of 10,62 % which is used for the discounted cash flow model. As at 30 June 2025, there were no reasonably possible changes in the key assumptions which would cause the carrying amount of the investment into UAB Dotnuva Baltic to exceed its recoverable amount. As at 30 June 2024 the recoverable amount of UAB Dotnuva Baltic comprising investments into and loans granted to the subsidiary, was determined based on the value in use calculations that use a discounted cash flow model. Carrying amount of the Company\u2019s investments and loans amounts to EUR 25,618 thousand as at 30 June 2024. The cash flows are derived from the forecast for the next ve years and a terminal value which was calculated with a terminal growth of 2 %. As at 30 June 2024, the recoverable amount of the investment into subsidiary UAB Dotnuva Baltic is most sensitive to the pre-tax discount rate of 9.62 % which is used for the discounted cash flow model. The following table demonstrates the sensitivity of the recoverable amount of CGU to a reasonably possible change in key assumptions and its effect on pro t or loss. There is no effect to other comprehensive income.
30/06/2025
30/06/2024
Possible change
Possible impairment
Possible change
Possible impairment
Discount rate + 1 p.p.
\u2013
+ 1 p.p.
(2,853)
Terminal growth rate \u2013 1%
\u2013
\u2013 1%
(1,466)
As at 30 June 2025 the subsidiary AS Kekava Foods did not have any impairment indications, thus impairment test was not performed. As at 30 June 2024 the recoverable amount of Latvian poultry business cash generating unit (CGU), comprising investments into and loans granted to AS Kekava Foods, was determined based on the value in use calculations that use a discounted cash flow model. Carrying value of the Company\u2019s investments and loans amounts to EUR 18,995 thousand as at 30 June 2024. The above-mentioned subsidiary was assessed as one cash generating unit. Cash generating unit was determined to be all entity operating in poultry business in a speci c geographical location (Latvia). The cash flows are derived from the forecast for the next ve years and a terminal value which was calculated with a terminal growth of 2%. As at 30 June 2024, the recoverable amount of the investment into subsidiaries AS Kekava Foods is most sensitive to the pre- tax discount rate of 8.62 % which is used for the discounted cash flow model. As at 30 June 2024, there were no reasonably possible changes in the key assumptions which would cause the carrying amount of the investment into AS Kekava Foods to exceed its recoverable amount. As at 30 June 2025 the subsidiaries AB Vilniaus Pauk\u0161tynas and AB Kai\u0161iadori\u0173 Pauk\u0161tynas did not have any impairment indications, thus impairment tests were not performed. As at 30 June 2024 the recoverable amount of business cash generating unit (CGU), comprising investment into and loans granted to AB Zelv\u0117 was determined based on the value in use calculations that use a discounted cash flow model. The carrying value of these investment and loans amounts to EUR 363 thousand as at 30 June 2024. Cash flows were calculated using a 5-year forecast and a terminal value, which was determined using a 2 % growth rate. As at 30 June 2024, the recoverable amount of the investment into subsidiary is most sensitive to the pre-tax discount rate of 8.42 % which is used for the discounted cash flow model. As at 30 June 2024, there were no reasonably possible changes in the key assumptions which would cause the carrying amount of the investment into the subsidiary AB Zelve to exceed its recoverable amount. 2. Material accounting policies/continued 2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued The recoverable amount of the cash-generating unit (CGU), comprising the investment in the associate UAB OMG Bubble Tea and the loans granted to it, was determined based on a value-in-use calculation using a discounted cash flow model. The carrying amount of the investment and loans as at 30 June 2025 was EUR 3,850 thousand. The cash flows were projected based on a ve-year forecast and a terminal value, which was determined applying a terminal growth rate of 2%. As at 30 June 2025, the recoverable amount of the investment in UAB OMG Bubble Tea was most sensitive to the pre-tax discount rate of 35.96 % applied in the discounted cash flow model. The following table demonstrates the sensitivity of the recoverable amount of CGU to a reasonably possible change in key assumptions and its effect on pro t or loss. There is no effect to other comprehensive income.
30/
0
6/2025
Possible change Possible impairment
Discount rate
+ 5 p.p.
(886)
Revenue growth rate
\u2013 5%
(3,124)
As at 30 June 2025, the Company recognized a EUR 1,600 thousand impairment of its investment in UAB Agro logistic Service based on identi ed impairment indicators. The liquidation process of UAB Agro logistic Service was initiated in the 2024/2025 nancial year, and therefore, no asset impairment test was performed. The impairment was fully accounted for the total investment, assessing the net asset value expected to be recovered upon the completion of the liquidation process. As at 30 June 2024, the Company recognised an impairment loss of EUR 950 thousand on its investment in UAB Kormoprom Invest, based on identi ed impairment indicators. During the 2023/2024 nancial year, the liquidation process of UAB Kormoprom Invest was initiated, and therefore, a recoverable amount test was not performed. The impairment was recognised in full against the carrying amount of the investment, taking into account the portion of net assets expected to be recovered upon completion of the liquidation process. There were no indications of impairment of investments in other subsidiaries, except for the ones described above.
2. Material accounting policies/continued
2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued
Impairment of goodwill
As at 20 April 2016 the amount of EUR 1,971 thousand goodwill was recognized upon the acquisition of a company in Partners for farmers
segment. This goodwill was assigned to a cash \u2013 generating unit associated with the fertilizer trade in Latvia. As at 30 June 2017 an impairment
of EUR 1,121 thousand was accounted in the statement of pro t (loss) and other comprehensive income (Note 5).
The Group performed its annual impairment test as at 30 June 2025 and 30 June 2024. The tests showed that there is an impairment related
to goodwill arising from acquisition of a company in Partners for farmers segment, which was caused by signi cant changes in market
conditions. As at 30 June 2024 there was no need for additional impairment of goodwill.
As at 30 June 2025, the recoverable amount of cash \u2013 generating unit (CGU), comprising assets in use related to the Company in Partners for
farmers segment, was determined based on the value in use calculations using a discounted cash flow model. Carrying amount of the CGU
including goodwill was EUR 10,215 thousand as at 30 June 2025. As at 30 June 2025 Group recognized an additional EUR 850 thousand
goodwill impairment which was accounted in the statement of pro t (loss) and other comprehensive income.
The recoverable amount of mentioned cash \u2013 generating unit was determined based on the value in use calculations that use a discounted
cash flow model. The cash flows are derived from the forecast for the next ve years. The impairment test was performed using the following
key assumptions:
The following table demonstrates the sensitivity of the recoverable amount of CGU to a reasonably possible change in key assumptions and its effect on profit or loss. There is no effect to other comprehensive income.
30/
0
6/2025
Possible change Possible impairment
Discount rate
+ 1 p.p.
(1,902)
Terminal growth rate
\u2013 1%
(1,677)
As at 21 July 2023 the amount of EUR 3,358 thousand goodwill was recognized upon the acquisition of a Company in Food segment. This goodwill was assigned to a cash\u2013generating unit associated with food production in Lithuania. The Group performed its annual impairment test as at 30 June 2025. The test showed that there is an impairment related to goodwill arising from acquisition of a company in Food segment, which was caused by signi cant changes in market conditions. As at 30 June 2025, the recoverable amount of cash \u2013 generating unit (CGU), comprising assets in use related to a Company in Food segment, was determined based on the value in use calculations that use a discounted cash flow model. Carrying amount of the CGU including goodwill was EUR 17,724 thousand as at 30 June 2025. Group recognized an EUR 1,400 thousand goodwill impairment, which were accounted under the statements of pro t (loss) and other comprehensive income.
Partners for farmers assumptions:
30/
0
6/2025
30/
0
6/2024
Discount rate
12.54%
10.16%
Terminal growth rate
2%
2%
2. Material accounting policies/continued 2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued The recoverable amount of mentioned cash\u2013generating unit was determined based on the value in use calculations that use a discounted cash flow model. The cash flows are derived from the forecast for the next ve years. The impairment test was performed using the following key assumptions:
The following table demonstrates the sensitivity of the recoverable amount of CGU to a reasonably possible change in key assumptions and
its effect on profit or loss. There is no effect to other comprehensive income.
30/
0
6/2025
Possible change Possible impairment
Discount rate
+ 1 p.p.
(2,700)
Terminal growth rate
\u2013 1%
(2,246)
During the current nancial year, the Group acquired two cash-generating units (see Note 3). The newly recognised goodwill was tested for
impairment prior to year-end, and no impairment related to goodwill arising was identi ed. Both cash-generating units generated pro ts, and
the gross pro t margin as well as the EBITDA margin achieved in the subsequent period were consistent with the planned ratios.
Food segment assumptions:
30/06/2025
Discount rate
14.15%
Terminal growth rate
2%
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-692": { "value": "Construction in progress is stated at cost. This includes the cost of construction, plant and equipment and other directly attributable costs. Construction in progress is not depreciated until the relevant assets are completed and ready for the intended use ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-693": { "value": "Borrowing costs that are directly attributable to the acquisition, construction or production of an item of property, plant and equipment where substantial period of time is necessary to get ready the asset for its intended use, are capitalized as part of cost of the asset. When the period is shorter than 12 months, borrowing costs are recognized as expenses in the statements of pro t (loss) and other comprehensive income under the (expenses) from nancial activity . ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-694": { "value": "2. Material accounting policies/continued 2.6. Financial assets (except for derivative financial instruments designated as hedging instruments) Financial assets initial recognition and measurement Financial assets are classi ed, at initial recognition, as subsequently measured at amortized cost, fair value through other comprehensive income (OCI), and fair value through pro t (loss). The classi cation of nancial assets at initial recognition depends on the nancial asset\u2019s contractual cash flow characteristics and the both Company\u2019s and Group\u2019s business model for managing them. Trade receivables that do not contain a signi cant nancing component are measured at the transaction price determined under IFRS 15. In order for a nancial asset to be classi ed and measured at amortized cost or fair value through OCI, it needs to give rise to cash flows that are \u2018solely payments of principal and interest (SPPI)\u2019 on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. The both Company\u2019s and Group\u2019s business model for managing nancial assets refers to how the Group and Company manages its nancial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the nancial assets, or both. Financial assets subsequent measurement After initial recognition, the Group measures a nancial asset at: Amortized cost (debt instruments). Fair value through OCI with recycling of cumulative gains and losses upon derecognition (debt instruments). As at 30 June 2025 the Group had a hedging instruments (commitments to purchase gas and grains). For additional information see Note 13. Fair value through OCI with no recycling of cumulative gains and losses upon derecognition (equity instruments). Fair value through pro t or loss. Financial assets at amortized cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recognized in the statements of pro t (loss) and other comprehensive income when the asset is derecognized, modi ed or impaired. The Group\u2019s nancial assets at amortized cost includes trade receivables, cash and its equivalents, other current and non \u2013 current receivables, loans granted. For current trade receivables that do not have a signi cant nancing component, the Group applies a simpli ed approach as required by IFRS 9 and accounts for impairment losses against lifetime credit losses from the initial recognition of the receivables. The Group management\u2019s decision regarding individual assessment is made taking into account the availability of information on a speci c borrower\u2019s credit history and nancial position as of the assessment date, including forward \u2013 looking information that would allow identi cation of a signi cant increase in credit risk of that borrower, thereby enabling management to decide on the recognition of lifetime credit losses in respect of that particular borrower. The Group generally considers a trade receivables to be in default when contractual payments are more than 90 days past due. However, in certain operating segments, based on customary business practices and contractual arrangements with customers, default may be assessed at a later stage (e.g. 180 days past due), provided that the Group still expects to recover the outstanding amounts. In addition, a nancial asset is also considered to be in default when there is objective evidence, based on internal or external information, that the Group is unlikely to receive the outstanding contractual amounts in full, irrespective of the past due status. A nancial asset is written off when there is no reasonable expectation of recovering the contractual cash flows. The principles of nancial asset impairment assessment and accounting are presented in Notes 2.20, 7, 11, 12 ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-654": { "value": "2. Material accounting policies/continued 2.6. Financial assets (except for derivative financial instruments designated as hedging instruments) Financial assets initial recognition and measurement Financial assets are classi ed, at initial recognition, as subsequently measured at amortized cost, fair value through other comprehensive income (OCI), and fair value through pro t (loss). The classi cation of nancial assets at initial recognition depends on the nancial asset\u2019s contractual cash flow characteristics and the both Company\u2019s and Group\u2019s business model for managing them. Trade receivables that do not contain a signi cant nancing component are measured at the transaction price determined under IFRS 15. In order for a nancial asset to be classi ed and measured at amortized cost or fair value through OCI, it needs to give rise to cash flows that are \u2018solely payments of principal and interest (SPPI)\u2019 on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. The both Company\u2019s and Group\u2019s business model for managing nancial assets refers to how the Group and Company manages its nancial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the nancial assets, or both. Financial assets subsequent measurement After initial recognition, the Group measures a nancial asset at: Amortized cost (debt instruments). Fair value through OCI with recycling of cumulative gains and losses upon derecognition (debt instruments). As at 30 June 2025 the Group had a hedging instruments (commitments to purchase gas and grains). For additional information see Note 13. Fair value through OCI with no recycling of cumulative gains and losses upon derecognition (equity instruments). Fair value through pro t or loss. Financial assets at amortized cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recognized in the statements of pro t (loss) and other comprehensive income when the asset is derecognized, modi ed or impaired. The Group\u2019s nancial assets at amortized cost includes trade receivables, cash and its equivalents, other current and non \u2013 current receivables, loans granted. For current trade receivables that do not have a signi cant nancing component, the Group applies a simpli ed approach as required by IFRS 9 and accounts for impairment losses against lifetime credit losses from the initial recognition of the receivables. The Group management\u2019s decision regarding individual assessment is made taking into account the availability of information on a speci c borrower\u2019s credit history and nancial position as of the assessment date, including forward \u2013 looking information that would allow identi cation of a signi cant increase in credit risk of that borrower, thereby enabling management to decide on the recognition of lifetime credit losses in respect of that particular borrower. The Group generally considers a trade receivables to be in default when contractual payments are more than 90 days past due. However, in certain operating segments, based on customary business practices and contractual arrangements with customers, default may be assessed at a later stage (e.g. 180 days past due), provided that the Group still expects to recover the outstanding amounts. In addition, a nancial asset is also considered to be in default when there is objective evidence, based on internal or external information, that the Group is unlikely to receive the outstanding contractual amounts in full, irrespective of the past due status. A nancial asset is written off when there is no reasonable expectation of recovering the contractual cash flows. The principles of nancial asset impairment assessment and accounting are presented in Notes 2.20, 7, 11, 12 .
2.7. Financial liabilities and supplier/customer financing agreements
Financial liabilities initial recognition and measurement
Financial liabilities are classi ed, at initial recognition, as nancial liabilities at fair value through pro t or loss, loans and borrowings and
payables. All nancial liabilities are recognized initially at fair value and, in the case of loans and borrowings and payables, net of directly
attributable transaction costs.
The Company\u2019s and Group\u2019s nancial liabilities include trade and other payables, loans and borrowings including bank overdrafts, derivatives,
and lease liabilities.
Subsequent measurement
The measurement of nancial liabilities depends on their classi cation, as described below:
Financial liabilities at fair value through pro t or loss
Financial liabilities are classi ed as held for trading if they are incurred for the purpose of repurchasing in the near term. This category also
includes derivative nancial instruments entered by the Group that are not designated as hedging instruments in hedge relationships as de ned
by IFRS 9. Gains or losses on liabilities held for trading are recognized in the statement of comprehensive income. The Group has not
designated any nancial liabilities as at fair value through the statements of pro t (loss) and other comprehensive income during the years
ended 30 June 2024 and 2025.
After initial recognition, loans, borrowings and other payables are subsequently measured at amortized cost using the EIR method. Gains and
losses are recognized in the statements of pro t (loss) and other comprehensive income when the liabilities are derecognized as well as
through the EIR amortization process.
Financial liabilities at amortized cost
This is the category most relevant to the Group and The Company. Amortized cost is calculated by taking into account any discount or premium
on acquisition and fees or costs that are an integral part of the EIR. The EIR amortization is included as nance costs in the statements of pro t
(loss) and other comprehensive income.
Supplier Financing Arrangement
The Group presents liabilities that are part of a reverse factoring arrangement as part of trade payables or borrowings when those liabilities
have a similar nature and function to trade payables or borrowings. However, these liabilities are presented separately when the size, nature or
function of those liabilities makes separate presentation relevant to an understanding of the Group\u2019s nancial position. In assessing whether it
is required to present such liabilities separately, the Group considers the amounts, nature and timing of those liabilities. In the separate and
consolidated statement of nancial position, the Group\u2019s liabilities under the supplier nancing arrangements are presented under the trade
payables or borrowings based on the nature. Cash flows related to liabilities arising from supplier nance arrangements that are classi ed in
trade and other payables in the consolidated statement of nancial position are included in operating activities in the consolidated statement
of cash flows whereas cash flows related to liabilities arising from supplier nance arrangements that are classi ed in borrowings in the
consolidated statement of nancial position are included in the consolidated statement of cash flows within nancing activities.
Customer Financing Arrangement (Factoring)
The Group\u2019s companies alienate rights to receivables due at a future date according to invoices. Factoring transactions of the Group comprise
factoring transactions with and without regress right. The factoring expenses comprise a lump \u2013 sum contract fee charged on the conclusion
of the contract, commission fees charged for processing the invoices, and interest expenses depending on the duration on the payment term
set by the debtor. Customer nancing arrangement (factoring) is accounted at amortized cost .
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-716": { "value": "2.7. Financial liabilities and supplier/customer financing agreements Financial liabilities initial recognition and measurement Financial liabilities are classi ed, at initial recognition, as nancial liabilities at fair value through pro t or loss, loans and borrowings and payables. All nancial liabilities are recognized initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Company\u2019s and Group\u2019s nancial liabilities include trade and other payables, loans and borrowings including bank overdrafts, derivatives, and lease liabilities. Subsequent measurement The measurement of nancial liabilities depends on their classi cation, as described below: Financial liabilities at fair value through pro t or loss Financial liabilities are classi ed as held for trading if they are incurred for the purpose of repurchasing in the near term. This category also includes derivative nancial instruments entered by the Group that are not designated as hedging instruments in hedge relationships as de ned by IFRS 9. Gains or losses on liabilities held for trading are recognized in the statement of comprehensive income. The Group has not designated any nancial liabilities as at fair value through the statements of pro t (loss) and other comprehensive income during the years ended 30 June 2024 and 2025. After initial recognition, loans, borrowings and other payables are subsequently measured at amortized cost using the EIR method. Gains and losses are recognized in the statements of pro t (loss) and other comprehensive income when the liabilities are derecognized as well as through the EIR amortization process. Financial liabilities at amortized cost This is the category most relevant to the Group and The Company. Amortized cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortization is included as nance costs in the statements of pro t (loss) and other comprehensive income. Supplier Financing Arrangement The Group presents liabilities that are part of a reverse factoring arrangement as part of trade payables or borrowings when those liabilities have a similar nature and function to trade payables or borrowings. However, these liabilities are presented separately when the size, nature or function of those liabilities makes separate presentation relevant to an understanding of the Group\u2019s nancial position. In assessing whether it is required to present such liabilities separately, the Group considers the amounts, nature and timing of those liabilities. In the separate and consolidated statement of nancial position, the Group\u2019s liabilities under the supplier nancing arrangements are presented under the trade payables or borrowings based on the nature. Cash flows related to liabilities arising from supplier nance arrangements that are classi ed in trade and other payables in the consolidated statement of nancial position are included in operating activities in the consolidated statement of cash flows whereas cash flows related to liabilities arising from supplier nance arrangements that are classi ed in borrowings in the consolidated statement of nancial position are included in the consolidated statement of cash flows within nancing activities. Customer Financing Arrangement (Factoring) The Group\u2019s companies alienate rights to receivables due at a future date according to invoices. Factoring transactions of the Group comprise factoring transactions with and without regress right. The factoring expenses comprise a lump \u2013 sum contract fee charged on the conclusion of the contract, commission fees charged for processing the invoices, and interest expenses depending on the duration on the payment term set by the debtor. Customer nancing arrangement (factoring) is accounted at amortized cost .", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-696": { "value": "Financial liabilities initial recognition and measurement Financial liabilities are classi ed, at initial recognition, as nancial liabilities at fair value through pro t or loss, loans and borrowings and payables. All nancial liabilities are recognized initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. The Company\u2019s and Group\u2019s nancial liabilities include trade and other payables, loans and borrowings including bank overdrafts, derivatives, and lease liabilities. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-695": { "value": " Financial liabilities at fair value through pro t or loss Financial liabilities are classi ed as held for trading if they are incurred for the purpose of repurchasing in the near term. This category also includes derivative nancial instruments entered by the Group that are not designated as hedging instruments in hedge relationships as de ned by IFRS 9. Gains or losses on liabilities held for trading are recognized in the statement of comprehensive income. The Group has not designated any nancial liabilities as at fair value through the statements of pro t (loss) and other comprehensive income during the years ended 30 June 2024 and 2025. After initial recognition, loans, borrowings and other payables are subsequently measured at amortized cost using the EIR method. Gains and losses are recognized in the statements of pro t (loss) and other comprehensive income when the liabilities are derecognized as well as through the EIR amortization process. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-717": { "value": "2.8. Derecognition of financial assets and liabilities Financial assets A nancial asset (or, where applicable a part of a nancial asset or part of a group of similar nancial assets) is derecognized when: the rights to receive cash flows from the asset have expired; the Group retains the right to receive cash flows from the asset, but has assumed an obligation to pay them in full without material delay to a third party under a \u2018pass through\u2019 arrangement; or the Group has transferred its rights to receive cash flows from the asset and either: (a) has transferred substantially all the risks and rewards of the asset, or (b) has neither transferred nor retained substantially all the risks and rewards of the asset but has transferred control of the asset. When the Group has transferred its rights to receive cash flows from an asset and has neither transferred nor retained substantially all the risks and rewards of the asset nor transferred control of the asset, the asset is recognized to the extent of the Group\u2019s continuing involvement in the asset. Continuing involvement that takes the form of a guarantee over the transferred asset is measured at the lower of the original carrying amount of the asset and the maximum amount of consideration that the Group could be required to repay. Financial liabilities The nancial liability is derecognized when it is settled, extinguished, or reaches its maturity ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-655": { "value": "2.9. Inventories Inventories are valued at the lower of cost and net realizable value, after impairment evaluation for obsolete and slow \u2013 moving items. Cost of raw materials that are segregated for speci c projects is determined using speci c identi cation method; cost of other inventory is determined by the rst \u2013 in, rst \u2013 out (FIFO) method. The cost of nished goods and work in progress includes the applicable allocation of xed and variable overhead costs based on a normal operating capacity. Unrealizable inventory has been fully written off. Under inventories caption the Group also accounts for commitments to purchase agricultural produce (the change in the fair value of the rm commitment)", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-697": { "value": "2.10. Cash and cash equivalents Cash includes cash on hand and cash in bank accounts. For the purposes of the cash flows statement, cash and cash equivalents comprise cash on hand and in current bank accounts as well as deposits in bank with original term of 3 months or less. Restricted cash held as a deposit for trading in the futures exchange is accounted as other current nancial assets. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-656": { "value": "
Restricted cash held as a deposit for trading in the futures exchange is accounted as other current nancial assets.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-718": { "value": "2.11. Biological assets The Group\u2019s biological assets include animals and livestock, poultry, and crops. Animals and livestock are accounted for at fair value less costs to sell. The fair value of milking cows is measured using discounted cash flows method (level 3). Other livestock is measured at comparable market prices (level 2). Poultry is accounted for at fair value less costs to sell. The fair value of poultry is measured based on future value of chickens/meat broilers/eggs less costs to maintain (level 3). Crops are accounted for at fair value less costs to sell. The fair value of crops is measured at comparable market prices based on expected yield (level 3). Agricultural produce harvested from an entity\u2019s biological assets is measured at its fair value less estimated costs to sell at the point of harvest. The measured value of the harvested yield is then considered to be the cost of inventories. As at 30 June 2025 and 30 June 2024, the management of the Group treats all animals and livestock (excluding eggs and broilers) as non \u2013 current assets and all crops, eggs and broilers as current. All changes in fair value of biological assets were accounted for under cost of sales caption in the statements of pro t (loss) and other comprehensive income ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-657": { "value": "2.12. Derivative financial instruments and hedge accounting The Group engages in derivative nancial instruments transactions, such as futures contracts, to hedge purchase and sale price fluctuation risk and interest rate swaps to hedge cash flows fluctuation risk. On the agreement date and subsequently derivative nancial instruments are accounted for at fair value. Fair value is derived from quoted market prices for futures (level 1) and using valuation models for interest rate swaps (level 2 and 3). The estimated fair values of these contracts are reported in the statement of nancial position as assets for contracts having a positive fair value and liabilities for contracts with a negative fair value. Gain or losses from changes in the fair value of derivative nancial instruments are recognized in the statements of pro t (loss) and other comprehensive Income under the costs of sales. Other derivatives not used for hedge accounting are also accounted for at fair value (level 2 and 3 as described in Note 2.20) with gains or losses from changes in the fair value recognized in the statements of pro t (loss) and other comprehensive income under the other income (expenses). For the purposes of hedge accounting, hedges are classi ed into two categories: (a) fair value hedges which hedge the exposure to changes in the fair value of a recognized asset or liability or an unrecognized rm commitment; and (b) cash flow hedges which hedge exposure to variability in cash flows that is either attributable to a particular risk associated with a recognized asset or liability or a forecasted transaction. The documentation includes identi cation of the hedging instrument, the hedged item, the nature of the risk being hedged and how the Group will assess whether the hedging relationship meets the hedge effectiveness requirements (including the analysis of sources of hedge ineffectiveness and how the hedge ratio is determined). A hedging transactions quali es for hedge accounting, if it meets all the following effectiveness requirements: There is \u201can economic relationship\u201d between the hedged item and the hedging instrument. The effect of credit risk does not \u2018dominate the value changes\u2019 that result from that economic relationship. The hedging relationship ratio is the same as that calculated by comparing the amount of insured units with the amount of the hedging instrument that the Group actually uses to insure the hedged items Cash flow hedges In relation to cash flow hedges, which meet the conditions for hedge accounting, the portion of the gain or loss on the hedging instrument that is determined to be an effective hedge is recognized initially in other comprehensive income and the ineffective portion is recognized in the statement of pro t (loss) under other income (expenses). The gains or losses on effective cash flow hedges recognized initially in other comprehensive income and are transferred to the equity in the period in which the hedged transaction impacts the statements of other comprehensive income or included in the initial measurement of the cost of the related asset or liability. For hedges, which do not qualify for hedge accounting, any gains or losses arising from changes in the fair value of the hedging instrument are taken directly to the statements of pro t (loss). Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated, or exercised, or no longer quali es for hedge accounting.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-698": { "value": "Fair value hedges In relation to fair value hedges, which meet the conditions for hedge accounting, any gains or losses from remeasuring the hedging instrument to fair value is recognized immediately in the statement of pro t (loss). The hedged item is adjusted for fair value changes relating to the risk being hedged and the difference is recognized as an asset or liability with a corresponding gain or loss recognized in the statements of pro t (loss) and other comprehensive income under the cost of sales. When an unrecognized rm commitment is designated as a hedged item, the subsequent cumulative change in the fair value of the rm commitment attributable to the hedged risk is recognized as an asset or liability with a corresponding gain or loss recognized in the statements of pro t (loss) and other comprehensive income under the cost of sales. Any gains or losses arising from changes in the fair value of the hedging instruments, which do not qualify for hedge accounting, are taken directly to the statementd of pro t (loss) and other comprehensive income under the other income (expenses). Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated, or exercised, or no longer quali es for hedge accounting
Cash flow hedges
In relation to cash flow hedges, which meet the conditions for hedge accounting, the portion of the gain or loss on the hedging instrument that
is determined to be an effective hedge is recognized initially in other comprehensive income and the ineffective portion is recognized in the
statement of pro t (loss) under other income (expenses). The gains or losses on effective cash flow hedges recognized initially in other
comprehensive income and are transferred to the equity in the period in which the hedged transaction impacts the statements of other
comprehensive income or included in the initial measurement of the cost of the related asset or liability.
For hedges, which do not qualify for hedge accounting, any gains or losses arising from changes in the fair value of the hedging instrument
are taken directly to the statements of pro t (loss).
Hedge accounting is discontinued when the hedging instrument expires or is sold, terminated, or exercised, or no longer quali es for hedge
accounting.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-658": { "value": "
2.13. Right \u2013 of \u2013 use assets and lease liabilities
The determination of whether an arrangement is or contains a lease is based on the substance of the Group arrangement at inception date of
whether the ful lment of the arrangement is dependent on the use of a speci c asset or assets, or the arrangement conveys a right to use the
asset.
The Group and the Company applies a single recognition and measurement approach for all leases, except for short \u2013 term leases and leases
of low \u2013 value assets. The Group and the Company recognize lease liabilities to make lease payments and right \u2013 of \u2013 use assets representing
the right to use the underlying assets.
Right \u2013 of \u2013 use assets
The commencement date (i.e., the date from which the underlying asset is put into use) is when the Company and the Group recognize the
right \u2013 of \u2013 use asset. At the commencement date, the Group and the Company measures the right \u2013 of \u2013 use asset at cost.
After initial recognition under the cost model, the Group and the Company measures a right \u2013 of \u2013 use asset at cost less any depreciation and
any accumulated impairment losses and adjusted for any remeasurement of the lease liability .
Lease liabilities At the commencement date, the Group and the Company measure the lease liabilities at the present value of lease payments that are not paid at that date. The lease payments are discounted using the interest rate implicit in the lease if that rate can be readily determined. If that rate cannot be readily determined, the Group and the Company use the incremental borrowing rate. After the commencement date, a lessee measures the lease liability by increasing the carrying value to reflect interest on the lease liability; reducing the carrying value to reflect the lease payments made; and remeasuring the carrying value to reflect any reassessment or lease modi cations, or to reflect revised in \u2013 substance xed lease payments. After the commencement date, the Group and the Company recognize in pro t or loss, unless the costs are included in the carrying value of another asset applying other applicable Standards: interest on the lease liability; and variable lease payments not included in the measurement of the lease liability in the period in which the event or condition that triggers those payments occurs. After the commencement date, the lease liability is remeasured to reflect changes to the lease payments. The Group and the Company recognize the amount of the remeasurement of the lease liability as an adjustment to the right \u2013 of \u2013 use asset. However, if the carrying value of the right \u2013 of \u2013 use asset is reduced to zero and there is a further reduction in the measurement of the lease liability, a lessee shall recognize any remaining amount of the remeasurement in pro t or loss. The Group and the Company reassess the lease liability by discounting the revised lease payments using an updated discount rate if the lease term changes. The Group and the Company present lease liabilities separately from other liabilities in the statement of nancial position. Interest expenses on the lease liability are presented separately from the depreciation charge for the right \u2013 of \u2013 use asset. Interest expense on the lease liability is a component of expenses on nancing activities, which is presented in the statements of pro t (loss) and other comprehensive income. Short \u2013 term and low \u2013 value lease The Group and the Company apply the short \u2013 term lease recognition exemption to its short \u2013 term leases of machinery and equipment (i.e., those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). They also apply low \u2013 value asset lease recognition exemption to of ce equipment that are considered to be low value 2. Material accounting policies/continued 2.13. Right \u2013 of \u2013 assets and lease liabilities/continued Group as a lessor At inception or on modi cation of a contract that contains a lease component, the Group allocates the consideration in the contract to each lease component on the basis of their relative standalone prices. When the Group acts as a lessor, it determines at lease inception whether each lease is a nance lease or an operating lease. When the Group is an intermediate lessor, it accounts for its lease and sublease components separately. It assesses the classi cation of the sublease based on the right \u2013 of \u2013 use asset arising from the head lease, rather than the underlying asset. If the head lease is a short \u2013 term lease to which the Group applies the above \u2013 mentioned exemption, then it classi es the sublease as an operating lease. If an arrangement contains lease and non \u2013 lease components, then the Group applies IFRS 15 to allocate the consideration in the contract. Assets leased out under operating leases are included in property, plant and equipment and investment property in the statement of nancial position. They are depreciated over their expected useful lives on a basis consistent with similar property, plant and equipment of the Group. Rental income is recognized on a straight \u2013 line basis over the lease term ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-699": { "value": "2.14. Non \u2013 current employee benefits Share \u2013 based payments Employees of the Group and Company receive remuneration in the form of share \u2013 based payments, whereby employees render services as consideration for equity instruments (equity \u2013 settled transactions). As further described in Note 29, employees of the Group are granted share options. Equity \u2013 settled transactions The cost of equity \u2013 settled transactions is determined by the fair value of the award when the grant is made using an appropriate valuation model, further details of which are given in Note 29. That cost is to be recognized in employee bene ts expense, together with a corresponding increase in equity (other capital reserves), over the period in which the service conditions are ful lled (the vesting period). The cumulative expense recognized for equity \u2013 settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Company\u2019s and Group\u2019s best estimate of the number of equity instruments that will ultimately vest. The expense or credit in the statements of pro t (loss) and other comprehensive income for a period represents the movement in cumulative expense recognized as at the beginning and end of that period. The Group does have only service conditions, that requires the counterparty to complete a speci ed period of service during which services are provided to the Company. Any service conditions are not reflected in the grant \u2013 date fair value of the share \u2013 based payment. Instead, an estimate is made of the number of equity instruments for which the service conditions are expected to be satis ed. The dilutive effect of outstanding options is reflected as additional share dilution in the computation of diluted earnings per share (Note 29) ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-659": { "value": "
2. Material accounting policies/continued
2.15. Income tax
The Group companies are taxed individually, irrespective of the overall results of the Group. Income tax charge is based on pro t for the year
and considers deferred taxation. The charge for taxation included in these nancial statements is based on the calculation made by the
management in accordance with tax legislation of the Republic of Lithuania and respective countries, where the Group companies are
registered.
Current tax comprises the expected tax payable or receivable on the taxable income or loss for the year and any adjustment to the tax payable
or receivable in respect of previous years. The amount of current tax payable or receivable is the best estimate of the tax amount expected to
be paid or received that reflects uncertainty related to income taxes, if any. It is measured using tax rates enacted or substantively enacted at
the reporting date.
In the year ended 30 June 2025 and 30 June 2024, the standard income tax rate for the Group companies operating in Lithuania was \u2013 15%.
For companies operating in Lithuania tax losses can be carried forward for inde nite period, except for the losses incurred as a result of
disposal of securities and/or derivative nancial instruments not designated for hedging. The transferable tax loss cannot cover more than 70%
of the taxable pro t of the current year. Such carrying forward is disrupted if the company changes its activities due to which these losses were
incurred except when the company does not continue its activities due to reasons which do not depend on the company itself.
The losses from disposal of securities and/or derivative nancial instruments not designated for hedge (as described in Note 13) can be carried
forward for 5 consecutive years and only be used to reduce the taxable income earned from the transactions of the same nature. For companies
operating in Latvia and Denmark tax losses can be carried forward for inde nite period.
Income tax for the foreign subsidiaries is accounted for according to tax legislation of those foreign countries. The standard income tax rates
in the foreign countries are as follows:
Financial year ended
30/06/2025
30/06/2024
Republic of Latvia
1
\u2013
\u2013
Republic of Estonia
2
\u2013
\u2013
Kingdom of Denmark
22%
22%
Ukraine
18%
18%
Republic of Belarus
20%
20%
Deferred taxes are calculated using the balance sheet liability method using 16% tax rate for the Companies which operates in Republic of
Lithuania. Deferred taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for nancial
reporting purposes and the amounts used for income tax purposes.
Deferred tax assets and liabilities are measured using the tax rates expected to apply to taxable income in the years in which those temporary
differences are expected to be recovered or settled, based on tax rates enacted or substantially enacted at the reporting date. In preparing
these nancial statements, the Group considered the impact of changes in tax legislation in the Republic of Lithuania.
From 1 July 2026, the corporate income tax rate applicable to Group companies operating in Lithuania will increase from 16% to 17%. The
Group has assessed the implications of this change on the measurement of deferred tax assets and liabilities. Based on this assessment, the
effect of the change in tax rate was determined to be insigni cant.
1 In Latvia, effective from 1st January 2018 Under the Corporate Income Tax Law, corporate income tax is payable at the time when profit is distributed. As a result, the taxable base comprises distributed profits and notional distributed profits. Resident companies are subject to tax at a rate of 20% on the gross taxable amount. The net taxable base (distributed profits and notional distributed profits) is divided by coefficient of 0.8 when determining the gross taxable base for the tax period. 2 In Estonia, the taxation of profit of operating subsidiaries is deferred until the profit appropriation moment, i.e. payment of dividends. The dividends paid by the Group\u2019s companies in Estonia are taxed at the withholding tax rate of 22% as at 30 June 2025 (20% as at 30 June 2024) 2. Material accounting policies/continued 2.15 Income \u2013 tax/continued Deferred tax assets have been recognized in the statement of nancial position to the extent the management believes they will be realized in the foreseeable future, based on taxable pro t forecasts. If it is believed that part of the deferred tax is not going to be realized, this part of the deferred tax asset is not recognized in the nancial statements ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-700": { "value": "Deferred taxes are calculated using the balance sheet liability method using 16% tax rate for the Companies which operates in Republic of Lithuania. Deferred taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for nancial reporting purposes and the amounts used for income tax purposes. Deferred tax assets and liabilities are measured using the tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled, based on tax rates enacted or substantially enacted at the reporting date. In preparing these nancial statements, the Group considered the impact of changes in tax legislation in the Republic of Lithuania. From 1 July 2026, the corporate income tax rate applicable to Group companies operating in Lithuania will increase from 16% to 17%. The Group has assessed the implications of this change on the measurement of deferred tax assets and liabilities. Based on this assessment, the effect of the change in tax rate was determined to be insigni cant.
2. Material accounting policies/continued
2.15 Income \u2013 tax/continued
Deferred tax assets have been recognized in the statement of nancial position to the extent the management believes they will be realized in
the foreseeable future, based on taxable pro t forecasts. If it is believed that part of the deferred tax is not going to be realized, this part of the
deferred tax asset is not recognized in the nancial statements .
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-660": { "value": "
2.16. Revenue recognition
Revenue from sales of grain, feedstuff, fertilizers, seeds, agricultural production and other food products
Revenue from contracts with customers is recognized at a point in time when control of the goods (grain, feedstuff, fertilizers, seeds, agricultural
production and cattle, milk and poultry food products) is transferred to the customer at an amount that reflects the consideration to which the
Group expects to be entitled in exchange for those goods. The Group has concluded that it is the principal in its revenue arrangements, except
for Neuss/Spyck contracts described in Note 2.20, because:
The Group controls the goods before transferring them to the customer;
The Group is primarily responsible for goods supply and bears risk of non \u2013 performance;
The Group has latitude in establishing price either directly or indirectly.
Where the Group has signed master framework agreements with the clients, majority of such contracts are not enforceable on their own without
a speci c purchase order. Every purchase order generally represents a contract with the customer in these cases, and each contract includes
a single performance obligation.
The Group considers whether there are other promises in the contract that are separate performance obligations to which a portion of the
transaction price needs to be allocated (e.g. warranties, transportation, storage). Generally, the Group\u2019s contracts do not include such promises.
If the consideration in a contract includes a variable amount, the Group estimates the amount of consideration to which it will be entitled in
exchange for transferring the goods to the customer. The variable consideration is estimated at contract inception and constrained until it is
highly probable that signi cant revenue reversal will not occur when the associated uncertainty is resolved. Some contracts for the sale of
equipment provide customers with a right of return which gives rise to variable consideration. For goods that are expected to be returned,
instead of revenue, the Group recognizes a refund liability. A right of return asset (and corresponding adjustment to cost of sales) is also
recognized for the right to recover the goods from a customer.
Revenue from sales of machinery and equipment
In some contracts, the Group not only transfers control of an equipment to a customer, but also grants the customer the right to return the
product for various reasons after the use of the term. An asset recognized for the Group's right to recover the equipment from a customer on
settling a refund liability shall initially be measured by reference to the former carrying amount of the equipment less any expected costs to
recover those products (including potential impairment of returned products to the Group). At the end of each reporting period, the Group
updates the measurement of the asset arising from changes in expectations about products to be returned. The Group presents the asset
separately from the refund liability, under captions: Inventories (Note 9) and Other non\u2013current liabilities (Note 21).
2. Material accounting policies/continued 2.16. Revenue recognition/continued Revenue from customer long \u2013 term project contracts Performance obligations arising from the project contracts with customers (for example to install grain storage facilities) are ful lled over time and respectively the revenue is recognized over time if any of the following criteria are met: (a) the customer simultaneously receives and consumes the bene ts provided by the Group\u2019s performance as the Group performs; (b) the Group\u2019s performance creates or enhances an asset that the customer controls as the asset is created or enhanced; or (c) the Group\u2019s performance does not create an asset with an alternative use and the Group has an enforceable right to payment for performance completed to date. If the Group can reasonably measure its progress towards complete satisfaction of the performance obligation, the Group recognizes revenue and expenses in relation to each contract over time, based on the progress of performance. The progress of performance is assessed based on the proportion of the costs incurred in ful lling the contract up to date over to the total estimated costs of the contract. Group uses an input method in measuring progress because there is a direct relationship between the Group\u2019s effort (i.e., based on the labour hours incurred, and materials used) and the output produced which provides a faithful depiction. When the Group is not be able to reasonably measure the outcome of a performance obligation (for example, in the early stages of a contract), but the Group expects to recover the costs incurred in satisfying the performance obligation, the Group recognizes revenue only to the extent of the costs incurred until such. When it is determined that the costs of the contract are expected to exceed the revenue, the entire estimated loss amount is recognized in the statements of pro t (loss) and other comprehensive income. Contract modi cation (scope or price, or both) is accounted for as a separate contract with customer, if the scope of the contract increases because of the addition of promised goods or services that are distinct and the price of the contract increases by an amount of consideration that reflects the Group\u2019s stand \u2013 alone selling prices of the additional promised goods or services in the circumstances of the particular contract. Otherwise, the contract modi cation is accounted as (a) termination of the existing contract and the creation of a new contract, if the remaining goods or services are distinct from the goods or services transferred on or before the date of the contract modi cation or (b) part of the existing contract if the remaining goods or services are not distinct and, therefore, form part of a single performance obligation that is partially satis ed at the date of the contract modi cation. The effect that the contract modi cation has on the transaction price, and on the Group\u2019s measure of progress towards complete satisfaction of the performance obligation, is recognized as an adjustment to revenue (either as an increase in or a reduction of revenue) at the date of the contract modi cation. Provisions for loss making contracts are recognized when the Group has a present obligation (legal or constructive) to complete the construction contract for the third party for the price that is lower than the total estimated cost to perform the contract as of the date of the nancial statements. The difference (loss) between the contract price and the total estimated cost of delivery under the contract is recognized in the statement pro t (loss) and other comprehensive income. When ful lling the contracts, the Group can receive short \u2013 term prepayments from its customers. Applying the practical expedient, the Group is not adjusting the price allocation by the nancing component, if at the inception of the contract it is expected that the time period from the customer payment for goods/services till the delivery of these goods/services will not exceed one year. In addition, the Group applied the practical expedient and did not disclose the aggregate amount of the transaction price allocated to the performance obligations that are unsatis ed (or partially unsatis ed) as of the end of the reporting period because each performance obligation is part of a contract that has an original expected duration of one year or less. The Company recognizes management fee revenue over the period during which the services are provided, as the customer simultaneously receives the bene ts of those services. Revenue is recognized based on a measure of progress method towards satisfaction of the performance obligation, which most reliably reflects the nature of the service provision 2.16. Revenue recognition/continued Other income Other occasional revenue from the sale property, plant or equipment is recognized at a point in time, when sold items are delivered to client and control is transferred. Dividend income is recognized when the right to receive payment is established. Under other income caption grants related to income for agricultural activity are recognized. The income \u2013 related grants are recognized as used in parts to the extent of the expenses incurred during the reporting period or unearned income to be compensated by that grant. In addition, the management considers the effect of other matters to the revenue recognition such as the existence of signi cant nancing components, non \u2013 cash consideration, consideration payable to the customer and warranties. None of these are present in the Group\u2019s contracts with the customers, except of what is being disclosed further. The Group\u2019s companies also purchase marketing services from its customers. Based on agreements marketing related services acquired from customers (retailers) do not represent distinct services related to various advertising and marketing activities provided to the Group\u2019s Companies, and therefore all such marketing expenses incurred over the nancial period are accounted as revenue reduction in the Group\u2019s statement of pro t (loss) and other comprehensive income under the revenue from contracts with customers. Contract assets \u2013 accrued revenue A contract asset is the right to consideration in exchange for goods or services transferred to the customer. If the Group performs by transferring goods or services to a customer before the customer pays consideration or before payment is due, a contract asset is recognized for the earned consideration that is conditional. Trade receivables A trade receivable represents the Group\u2019s right to an amount of consideration that is unconditional (i.e., only the passage of time is required before payment of the consideration is due). Refer to accounting policies of nancial assets, Note 2.6. Contract liabilities A contract liability is the obligation to transfer goods or services to a customer for which the Group has received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before the Group transfers goods or services to the customer, a contract liability is recognized when the payment is made. Contract liabilities are recognized as revenue when the Group performs under the contrac", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-719": { "value": "2.17. Impairment of non \u2013 financial assets The Group assesses at each reporting date whether there is an indication that a non \u2013 nancial asset may be impaired. If any such indication exists, or when annual impairment testing for an asset is required (e.g. goodwill), the Group estimates the asset\u2019s recoverable amount. The non \u2013 nancial assets recoverable amount is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Impairment losses are recognized in the statements of pro t (loss) and other comprehensive income in those expense categories consistent with the function of the impaired asset. For non \u2013 nancial assets excluding goodwill, an assessment is made at each reporting date as to whether there is any indication that previously recognized impairment losses may no longer exist or may have decreased. If such indication exists, the Group makes an estimate of recoverable amount. A previously recognized impairment loss is reversed only if there has been a change in the estimates used to determine the asset\u2019s recoverable amount since the last impairment loss was recognized ", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-661": { "value": "2.17. Impairment of non \u2013 financial assets The Group assesses at each reporting date whether there is an indication that a non \u2013 nancial asset may be impaired. If any such indication exists, or when annual impairment testing for an asset is required (e.g. goodwill), the Group estimates the asset\u2019s recoverable amount. The non \u2013 nancial assets recoverable amount is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Impairment losses are recognized in the statements of pro t (loss) and other comprehensive income in those expense categories consistent with the function of the impaired asset. For non \u2013 nancial assets excluding goodwill, an assessment is made at each reporting date as to whether there is any indication that previously recognized impairment losses may no longer exist or may have decreased. If such indication exists, the Group makes an estimate of recoverable amount. A previously recognized impairment loss is reversed only if there has been a change in the estimates used to determine the asset\u2019s recoverable amount since the last impairment loss was recognized ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-662": { "value": "
2.18. Fair value measurement
All assets and liabilities for which fair value is measured or disclosed in the nancial statements are categorized within the fair value hierarchy,
described as follows, based on the lowest level input that is signi cant to the fair value measurement as a whole:
Level 1 \u2013 Quoted (unadjusted) market prices in active markets for identical assets or liabilities.
Level 2 \u2013 Valuation techniques for which the lowest level input that is signi cant to the fair value measurement is directly or indirectly
observable.
Level 3 \u2013 Valuation techniques for which the lowest level input that is signi cant to the fair value measurement is unobservable.
For assets and liabilities that are recognized in the nancial statements on a recurring basis, the Group determine whether transfers have
occurred between levels in the hierarchy by re \u2013 assessing categorization (based on the lowest level input that is signi cant to the fair value
measurement as a whole) at the end of each reporting period.
Valuations are performed by the Group\u2019s management at each reporting date. For the purpose of fair value disclosures, the Group and the
Company have determined classes of assets and liabilities based on the nature, characteristics and risks of asset or liability and the level of
the fair value hierarchy as explained above.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-663": { "value": "
2.19. Provisions
A provision is recorded if and only if the Group has a valid obligation (legal or constructive) as a result of a past event, and it is probable that
resources providing economic bene ts will be required to settle it, and the amount of the obligation can be reliably estimated. Provisions are
reviewed each reporting date and adjusted to reflect the most accurate current estimate. More detailed valuation and types of provisions are
disclosed in Note 19.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-664": { "value": "
2.20. Use of significant accounting judgments and estimates in the preparation of financial statements
The preparation of nancial statements in conformity with International Financial Reporting Standards requires management to make
judgments, estimates and assumptions that affect the reported amounts of assets, liabilities, income and expenses and disclosure of
contingencies.
Significant accounting judgments
The signi cant areas of judgment used in the preparation of these nancial statements are described as follows:
Pillar Two taxes judgment
Group\u2019s management exercised judgement in determining whether the top-up tax enacted under the Pillar Two rules meets the de nition of
an income tax under IAS 12. In forming this view, management considered the design and intent of the tax, its basis of calculation, and the
extent to which it is determined by reference to taxable pro ts. Based on this assessment, it was concluded that the top-up tax is within the
scope of IAS 12 and should be accounted for as an income tax. Accordingly, top-up taxes under the OECD/G20 BEPS Pillar Two Model Rules
are recognised as current income tax expense in the period incurred and presented separately in the income tax note (Note 28), with no
deferred taxes recognised in accordance with IAS 12.
Principal versus agent assessment
The Group determined that, as a general it acts as the principal in providing goods and services because:
controls goods and services before they are delivered to the customer;
is responsible for the overall execution of the contract with the client and is at risk of default;
has a choice of price setting.
2. Material accounting policies/continued 2.20. Use of significant accounting judgments and estimates in the preparation of financial statements/continued Accounting for trading contracts Within grains and oilseeds as well as feedstuffs segments, the Group\u2019s activity is an agricultural goods intermediary (buying and selling different types of grain, oilseeds, rapeseed, etc.). The Group buys and sells agricultural goods at a xed price for a speci ed delivery period in the future. The terms of the Group\u2019s contracts permit net settlement; however, in practice, contracts result in physical delivery, except for rapeseed extraction delivered on term FOB Neuss/Spyck. The Group acts as an intermediary by entering into purchase and sales contracts with producers and users of the agricultural goods, creating links within the value chain for the agricultural goods for a stable customer base, making pro ts from a distributor margin rather than from fluctuations in price or a broker traders\u2019 margin. As a result, the Group\u2019s purchases and sales contracts are entered into in accordance with the expected purchase and sale requirements and, therefore, have not been accounted for as derivatives within the scope of IFRS 9, except for those contracts which are hedged (Note 2.12) and contracts concluded on terms FOB Neuss/Spyck which are usually net cash settled. Receivables from agricultural produce growers and payments on agricultural produce growers\u2019 behalf Within its agricultural inputs segment, the Group is engaged in selling fertilizers and plant protection products to agricultural produce growers as well as pays on behalf of agricultural produce growers to suppliers of seeds or directly pays to agricultural produce growers (Notes 10 and 11). The balances arising from these transactions are non \u2013 interest bearing and are generally settled within 120 \u2013 360 days by delivering grain to the Group. These transactions constitute common arrangements in the industry, they are entered into between distributors and agricultural produce growers under similar terms, and usual settlement is by delivery of grain, as opposed to an unconditional right to receive cash. Trade receivables arising on sales of fertilizers and plant protection products are presented within trade receivables caption in the statement of nancial position, while payments on behalf of agricultural produce growers, which do not derive from sales transactions, are presented as prepayments in the statement of nancial position. Significant accounting estimates The signi cant areas of estimation used in the preparation of these nancial statements relate to depreciation and amortization (Notes 2.4, 2.5, 4, 5), fair value estimation of biological assets (Notes 2.11 and 8), impairment evaluation (Notes 2.17, 4, 5, 6, 7, 9, 10, 11, 12), estimation of fair value of assets acquired and liabilities assumed in business combinations (Note 3), assessment of net realizable value of inventories (Note 2.9 and Note 9), assessment of provision for onerous contracts (Note 2.20), assessment of fair value of derivatives (Note 13) and assessment of fair value of share based payments (Note 29). Future events may occur which will cause the assumptions used in arriving at the estimates to change. The effect of any changes in estimates will be recorded in the nancial statements, when determinable. The key assumptions concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a signi cant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next nancial year, are discussed further. Impact of Tariff Risks and Trade Policy Changes on the Group's Operations During the reporting period, the Group assessed the potential impact of trade policy uncertainty, including possible introduction or increases of tariffs in various jurisdictions. Management\u2019s assessment indicated that the main exposure arises in segments dependent on imported raw materials, components, and supply chain stability. In these areas, indirect cost fluctuations were observed, primarily reflecting global market price volatility and expectations of potential trade restrictions. Such cost increases were managed through indexation mechanisms and pricing adjustments, thereby avoiding any material impact on pro tability or cash flows. In segments operating predominantly within Lithuania and the European Union, no direct impact from tariff or trade policy developments was identi ed. Local supply chains and cost structures remained stable, and contractual terms were not materially affected. Management concluded that, at present, trade policy and tariff uncertainty has not had a material effect on accounting estimates, assumptions, or the application of accounting policies related to asset impairment, measurement of contractual obligations, or liquidity risk. The Group continues to monitor developments in the global trade environment and remains prepared to take appropriate measures to safeguard business continuity and the reliable preparation of nancial statements in accordance with IFRS requirements
2. Material accounting policies/continued
2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued
Valuation of biological assets
As at 30 June 2025 and 30 June 2024, the Group did not have an independent appraisal of its biological assets. According to IFRS, such assets
must be recorded at fair value. Biological assets mostly consist of three groups: animals and livestock, poultry and crops which are accounted
for at fair value less costs to sell (Note 2.11).
The fair value of biological assets of the Group is determined on a recurring basis. The management determines key assumptions based on
historical gures and the best estimate as at the reporting date. Applied unobservable assumptions are challenged on a regular basis and
adjusted after back testing is performed. Other observable inputs used are based on publicly available sources (prices in the market). The
management of the Group constantly analyses the changes in fair value and assesses what has the biggest influence on it \u2013 quantity produced,
sales prices and etc.
Animals and livestock are valued in two ways: milking cows are valued using discounted cash flows method less costs to sell (level 3) and other
groups of livestock at market prices less cost to sell at the reporting date (level 2). Crops are valued at market prices based on expected yield
less costs to sell at the reporting date (level 3).
Poultry are valued in the following way: hatching chicken are valued based on the future value of the produced eggs less costs to maintain the
chicken until end of its production period, slaughter costs as well as costs to sell at the reporting date (level 3). Meat broilers are valued based
on average age of the chicken and its respective market value between the value range of day one and value at the moment of slaughtering
the chicken (level 3).
\u2022 Milking cows
The Group's management estimates the fair value of dairy cows using the discounted cash flow method because there is no active and reliable
market for this type of cattle and this valuation method is the most accurate estimate of the fair value of dairy cows.
As at 30 June 2025, the main assumptions used to determine the fair value of the dairy cows are the expected selling prices of milk over the
useful life of the dairy cow used to calculate the future net revenue streams (for the years ending 30 June 2026 and 30 June 2027: EUR 0.500
and EUR 0.500, respectively), which have been determined on the basis of publicly available mid \u2013 market prices and the pre \u2013 tax discount
rate before income tax (7.20%).
As at 30 June 2024, the main assumptions used to determine the fair value of the dairy cows are the expected selling prices of milk over the
useful life of the dairy cow used to calculate the future net revenue streams (for the years ending 30 June 2025 and 30 June 2026: EUR 0.427
and EUR 0.427, respectively), which have been determined on the basis of publicly available mid \u2013 market prices and the pre \u2013 tax discount
rate before income tax (8.96%).
The following table demonstrates the sensitivity of the fair value of milking cows to a reasonably possible change in key assumptions and its
effect on pro t or loss. There is no effect to other comprehensive income.
30/
0
6/2025
30/
0
6/2024
Possible change
Effect on fair value
Possible change
Effect on fair value
Milk price
+ 15%
1,529
+ 15%
969
Milk price
\u2013 15%
(1,529)
\u2013 15%
(969)
Discount rate
+ 1 p.p.
(148)
+ 1 p.p.
(97)
Discount rate
\u2013 1 p.p.
150
\u2013 1 p.p.
99
2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued
\u2022 Crops
As at 30 June 2025 and 2024, the key assumptions used to determine fair value of crops are the estimated yield ranges depending on the type
of crops (2.40\u2013 10.6 tons/ha for grain cultures and 60 \u2013 65 tons/ha for beet cultures for the year ending 30 June 2025 and 2.48\u2013 10.0 tons/ha
for grain cultures and 60 \u2013 70 tones/ha for beet cultures for the year ending 30 June 2024) and the expected sales price, which was based on
the estimated future grain, oilseeds and beet cultures sales price of the deliveries taking place September \u2013 December of the respective year.
The following table demonstrates the sensitivity of the fair value of crops to a reasonably possible change in key assumptions and its effect on pro t or loss. There is no effect to other comprehensive income.
30/
0
6/2025
30/
0
6/2024
Possible change
Effect on fair value
Possible change
Effect on fair value
Yield
+ 5 %.
876
+ 5 %.
905
Yield
\u2013 5%.
(876)
\u2013 5%.
(905)
Price
+ 5 %.
691
+ 5 %.
905
Price
\u2013 5%.
(691)
\u2013 5%.
(905)
\u2022 Poultry As at 30 June 2025 and 30 June 2024, the main assumptions used to determine fair value of hatching chicken are the price of the incubation eggs (EUR 0.35 for the unit; EUR 0.24 \u2013 0.32 for the unit in previous nancial year) which was estimated based on publicly available yearly average market price and the average number of hatching eggs produced per hatching chicken in the lifetime 170.8 units for nancial year (179 units \u2013 previous nancial year). The following table demonstrates the sensitivity of the fair value of hatching chickens to a reasonably possible change in key assumptions and its effect on pro t or loss. There is no effect to other comprehensive income.
30/
0
6/2025
30/
0
6/2024
1
Possible change Effect on fair value
Possible change
Effect on fair value
Number of eggs per lifecycle/price + 5 %. 558
+ 5 %.
225
of eggs
Number of eggs per lifecycle/price
\u2013 5%.
(558)
\u2013 5%.
(225)
of eggs
As at 30 June 2025, the main assumptions used to determine fair value of broilers are the market price of chickens from EUR 0.416 to EUR 0.42 for 1 day old and EUR 2.04 for 36 days old and EUR 1.09 for 37.7 days and 38.2 days old (from EUR 0.45 to EUR 0.57 for 1 day old and EUR 1.60 for 36 days old and EUR 1.59 for 38 days old as at 30 June 2024) which was estimated based on actual purchases/sales taking place close to the 30 June 2025 and broiler weight from 2.45 to 2.48 kg as at 37.7 days old and 38.2 days old respectively (as at 30 June 2024 \u2013 from 2.28 to 2.48 kg as at 36 days old and 38 days old). 1 Comparative information has been restated to better reflect the model\u2019s sensitivity to changes in key assumptions
2. Material accounting policies/continued
2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued
The following table demonstrates the sensitivity of the fair value of broilers to a reasonably possible change in key assumptions and its effect
on pro t or loss. There is no effect to other comprehensive income:
30/
0
6/2025
30/
0
6/2024
1
Possible change
Effect on fair value
Possible change
Effect on fair value
Weight
+ 5 %
(474)
+ 5 %
(374)
Weight
\u2013 5%
471
\u2013 5%
388
Price
+ 5 %
94
+ 5 %
76
Price
\u2013 5%
(94)
\u2013 5%
(100)
Impairment of property, plant and equipment (excluding land)
The Group makes an assessment, at least annually, whether there are any indications that property, plant and equipment have suffered
impairment. If that is the case, the Group makes an impairment test. The recoverable amount of cash \u2013 generating units (CGU) is determined
based on value in use calculations that use a discounted cash flow model. The cash flows are derived from the forecast for the next ve years
and do not include restructuring activities that the Group is not yet committed to or signi cant future investments that will enhance the asset
base of the cash \u2013 generating unit being tested.
As at 30 June 2025 and 30 June 2024, there were no reasonably possible changes in the key assumptions which would cause the carrying
amount of property, plant and equipment to exceed its recoverable amount, except for the already impaired assets.
Impairment of land (accounted for as property, plant and equipment and investment property)
The Group makes an assessment, at least annually, whether there are any indications that land accounted for as property, plant and equipment
and investment property has suffered impairment. If that is the case, the Group makes an impairment test. The recoverable amount of land is
determined as fair value less cost to sell based on comparable market prices for similar land provided by independent valuators.
As at 30 June 2025 and 30 June 2024, there were no reasonably possible changes in the key assumptions which would cause the carrying
amount of land to exceed its recoverable amount, except for the already impaired assets.
1
Comparative information has been restated to better reflect the model\u2019s sensitivity to changes in key assumptions.
2. Material accounting policies/continued
2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued
Impairment of the Company\u2019s investments in subsidiaries and loans granted
As at 30 June 2025 and 30 June 2024, the Company has investments in subsidiaries and associates. The Company makes an assessment, at
least annually, whether there are any indications that investments in subsidiaries and associates have suffered impairment.
As at 30 June 2025, the recoverable amount of cash \u2013 generating unit (CGU), comprising investments into and loans granted to UAB Dotnuva
Baltic, was determined based on the value in use calculations that use a discounted cash flow model. Carrying amount of the Company\u2019s
investments and loans amounts to EUR 27,618 thousand as at 30 June 2025.
The cash flows are derived from the forecast for the next ve years and a terminal value which was calculated with a terminal growth of 2%.
As at 30 June 2025, the recoverable amount of the investment into subsidiary UAB Dotnuva Baltic is most sensitive to the pre-tax discount rate
of 10,62 % which is used for the discounted cash flow model. As at 30 June 2025, there were no reasonably possible changes in the key
assumptions which would cause the carrying amount of the investment into UAB Dotnuva Baltic to exceed its recoverable amount.
As at 30 June 2024 the recoverable amount of UAB Dotnuva Baltic comprising investments into and loans granted to the subsidiary, was
determined based on the value in use calculations that use a discounted cash flow model. Carrying amount of the Company\u2019s investments and
loans amounts to EUR 25,618 thousand as at 30 June 2024. The cash flows are derived from the forecast for the next ve years and a terminal
value which was calculated with a terminal growth of 2 %. As at 30 June 2024, the recoverable amount of the investment into subsidiary UAB
Dotnuva Baltic is most sensitive to the pre-tax discount rate of 9.62 % which is used for the discounted cash flow model.
The following table demonstrates the sensitivity of the recoverable amount of CGU to a reasonably possible change in key assumptions and
its effect on pro t or loss. There is no effect to other comprehensive income.
30/06/2025
30/06/2024
Possible change
Possible impairment
Possible change
Possible impairment
Discount rate + 1 p.p.
\u2013
+ 1 p.p.
(2,853)
Terminal growth rate \u2013 1%
\u2013
\u2013 1%
(1,466)
As at 30 June 2025 the subsidiary AS Kekava Foods did not have any impairment indications, thus impairment test was not performed.
As at 30 June 2024 the recoverable amount of Latvian poultry business cash generating unit (CGU), comprising investments into and loans
granted to AS Kekava Foods, was determined based on the value in use calculations that use a discounted cash flow model. Carrying value of
the Company\u2019s investments and loans amounts to EUR 18,995 thousand as at 30 June 2024. The above-mentioned subsidiary was assessed
as one cash generating unit. Cash generating unit was determined to be all entity operating in poultry business in a speci c geographical
location (Latvia). The cash flows are derived from the forecast for the next ve years and a terminal value which was calculated with a terminal
growth of 2%. As at 30 June 2024, the recoverable amount of the investment into subsidiaries AS Kekava Foods is most sensitive to the pre-
tax discount rate of 8.62 % which is used for the discounted cash flow model. As at 30 June 2024, there were no reasonably possible changes
in the key assumptions which would cause the carrying amount of the investment into AS Kekava Foods to exceed its recoverable amount.
As at 30 June 2025 the subsidiaries AB Vilniaus Pauk\u0161tynas and AB Kai\u0161iadori\u0173 Pauk\u0161tynas did not have any impairment indications, thus
impairment tests were not performed.
As at 30 June 2024 the recoverable amount of business cash generating unit (CGU), comprising investment into and loans granted to
AB Zelv\u0117 was determined based on the value in use calculations that use a discounted cash flow model. The carrying value of these investment
and loans amounts to EUR 363 thousand as at 30 June 2024. Cash flows were calculated using a 5-year forecast and a terminal value, which
was determined using a 2 % growth rate. As at 30 June 2024, the recoverable amount of the investment into subsidiary is most sensitive to the
pre-tax discount rate of 8.42 % which is used for the discounted cash flow model. As at 30 June 2024, there were no reasonably possible
changes in the key assumptions which would cause the carrying amount of the investment into the subsidiary AB Zelve to exceed its
recoverable amount.
2. Material accounting policies/continued
2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued
The recoverable amount of the cash-generating unit (CGU), comprising the investment in the associate UAB OMG Bubble Tea and the loans
granted to it, was determined based on a value-in-use calculation using a discounted cash flow model. The carrying amount of the investment
and loans as at 30 June 2025 was EUR 3,850 thousand.
The cash flows were projected based on a ve-year forecast and a terminal value, which was determined applying a terminal growth rate of
2%. As at 30 June 2025, the recoverable amount of the investment in UAB OMG Bubble Tea was most sensitive to the pre-tax discount rate of
35.96 % applied in the discounted cash flow model.
The following table demonstrates the sensitivity of the recoverable amount of CGU to a reasonably possible change in key assumptions and
its effect on pro t or loss. There is no effect to other comprehensive income.
30/
0
6/2025
Possible change Possible impairment
Discount rate
+ 5 p.p.
(886)
Revenue growth rate
\u2013 5%
(3,124)
As at 30 June 2025, the Company recognized a EUR 1,600 thousand impairment of its investment in UAB Agro logistic Service based on
identi ed impairment indicators. The liquidation process of UAB Agro logistic Service was initiated in the 2024/2025 nancial year, and
therefore, no asset impairment test was performed. The impairment was fully accounted for the total investment, assessing the net asset value
expected to be recovered upon the completion of the liquidation process.
As at 30 June 2024, the Company recognised an impairment loss of EUR 950 thousand on its investment in UAB Kormoprom Invest, based on
identi ed impairment indicators. During the 2023/2024 nancial year, the liquidation process of UAB Kormoprom Invest was initiated, and
therefore, a recoverable amount test was not performed. The impairment was recognised in full against the carrying amount of the investment,
taking into account the portion of net assets expected to be recovered upon completion of the liquidation process.
There were no indications of impairment of investments in other subsidiaries, except for the ones described above.
2. Material accounting policies/continued 2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued Impairment of goodwill As at 20 April 2016 the amount of EUR 1,971 thousand goodwill was recognized upon the acquisition of a company in Partners for farmers segment. This goodwill was assigned to a cash \u2013 generating unit associated with the fertilizer trade in Latvia. As at 30 June 2017 an impairment of EUR 1,121 thousand was accounted in the statement of pro t (loss) and other comprehensive income (Note 5). The Group performed its annual impairment test as at 30 June 2025 and 30 June 2024. The tests showed that there is an impairment related to goodwill arising from acquisition of a company in Partners for farmers segment, which was caused by signi cant changes in market conditions. As at 30 June 2024 there was no need for additional impairment of goodwill. As at 30 June 2025, the recoverable amount of cash \u2013 generating unit (CGU), comprising assets in use related to the Company in Partners for farmers segment, was determined based on the value in use calculations using a discounted cash flow model. Carrying amount of the CGU including goodwill was EUR 10,215 thousand as at 30 June 2025. As at 30 June 2025 Group recognized an additional EUR 850 thousand goodwill impairment which was accounted in the statement of pro t (loss) and other comprehensive income. The recoverable amount of mentioned cash \u2013 generating unit was determined based on the value in use calculations that use a discounted cash flow model. The cash flows are derived from the forecast for the next ve years. The impairment test was performed using the following key assumptions:
The following table demonstrates the sensitivity of the recoverable amount of CGU to a reasonably possible change in key assumptions and
its effect on profit or loss. There is no effect to other comprehensive income.
30/
0
6/2025
Possible change Possible impairment
Discount rate
+ 1 p.p.
(1,902)
Terminal growth rate
\u2013 1%
(1,677)
As at 21 July 2023 the amount of EUR 3,358 thousand goodwill was recognized upon the acquisition of a Company in Food segment. This
goodwill was assigned to a cash\u2013generating unit associated with food production in Lithuania.
The Group performed its annual impairment test as at 30 June 2025. The test showed that there is an impairment related to goodwill arising
from acquisition of a company in Food segment, which was caused by signi cant changes in market conditions.
As at 30 June 2025, the recoverable amount of cash \u2013 generating unit (CGU), comprising assets in use related to a Company in Food segment,
was determined based on the value in use calculations that use a discounted cash flow model. Carrying amount of the CGU including goodwill
was EUR 17,724 thousand as at 30 June 2025. Group recognized an EUR 1,400 thousand goodwill impairment, which were accounted under
the statements of pro t (loss) and other comprehensive income.
Partners for farmers assumptions:
30/
0
6/2025
30/
0
6/2024
Discount rate
12.54%
10.16%
Terminal growth rate
2%
2%
2.20. Use of significant accounting judgments and estimates in the preparation of financial statements / continued
The recoverable amount of mentioned cash\u2013generating unit was determined based on the value in use calculations that use a discounted cash
flow model. The cash flows are derived from the forecast for the next ve years. The impairment test was performed using the following key
assumptions:
The following table demonstrates the sensitivity of the recoverable amount of CGU to a reasonably possible change in key assumptions and its effect on profit or loss. There is no effect to other comprehensive income.
30/
0
6/2025
Possible change Possible impairment
Discount rate
+ 1 p.p.
(2,700)
Terminal growth rate
\u2013 1%
(2,246)
During the current nancial year, the Group acquired two cash-generating units (see Note 3). The newly recognised goodwill was tested for impairment prior to year-end, and no impairment related to goodwill arising was identi ed. Both cash-generating units generated pro ts, and the gross pro t margin as well as the EBITDA margin achieved in the subsequent period were consistent with the planned ratios. Assessment of inventories net realizable value The management of the Group makes estimates and assumptions in order to value inventories at lower of cost or net realizable value. The main factors incorporated in management assessment of inventories net realizable value are the follows: ageing of inventories, subsequent sales prices, signed contracts to sell, market prices. Future events may occur which will cause the assumptions to change. The effect of any changes in estimates will be recorded in the nancial statements, when determinable
Food segment assumptions:
30/06/2025
Discount rate
14.15%
Terminal growth rate
2%
2.20. Use of significant accounting judgments and estimates in the preparation of financial statements/continued
Trade receivables allowance
The determination as to whether a trade receivable is collectable involves management judgment and signi cant estimates. Speci c factors
management considers, when determining if allowance for trade receivable must be accounted for are as follows:
age of the balance,
location of customers,
existence of collateral,
recent historical payment patterns as well as data on subsequent collections,
forward looking estimates (expected inflation rate, GDP or etc.).
Future events may occur which will cause the assumptions to change. The effect of any changes in estimates will be recorded in the nancial
statements, when determinable.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-665": { "value": "
2.21. Offsetting and comparative figures
When preparing the nancial statements, assets, and liabilities, as well as revenue and expenses are not set off, except for the cases when
certain IFRS speci cally requires or allows such set \u2013 off. Where necessary, comparative gures have been adjusted to reflect the presentation
changes for the current year.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-3": { "value": "3. Group structure and changes within the Group As at 30 June 2025 and as at 30 June 2024, the Company held these directly and indirectly controlled subsidiaries (hereinafter the Group): Investments in Company\u2019s subsidiaries
Effective ownership interest held
Cost of investment in the
Place of by Group, % Company Main activities
registration
30/06/2025
30/06/2024
30/06/2025
30/06/2024
AB Linas Agro
Lithuania
97.79%
97.78%
109,710
109,709
Wholesale trade of grains and oilseeds, feedstuffs and agricultural inputs
UAB Akola Farming Lithuania 100.00% 100.00% 9,384 9,384 Management of the subsidiaries engaged in agriculture
UAB Dotnuva Baltic Lithuania 100.00% 100.00% 10,618 10,618 Trade in agricultural machinery, equipment for grain elevators and farms
UAB Landvesta 1 Lithuania 100.00% 100.00% 1,967 1,967 Rent and management of agricultural purposes land
UAB Landvesta 2 Lithuania 100.00% 100.00% 793 793 Rent and management of agricultural purposes land
UAB Landvesta 3 Lithuania 100.00% 100.00% 636 636 Rent and management of agricultural purposes land
UAB Landvesta 4 Lithuania 100.00% 100.00% 1,136 1,136 Rent and management of agricultural purposes land
UAB Landvesta 5 Lithuania 100.00% 100.00% 1,570 1,570 Rent and management of agricultural purposes land
UAB Landvesta 6 Lithuania 100.00% 100.00% 1,004 1,004 Rent and management of agricultural purposes land
UAB Noreiki\u0161k\u0117s Lithuania 100.00% 100.00% 765 765 Rent and management of agricultural purposes land
UAB Lineliai Lithuania 100.00% 100.00% 714 714 Rent and management of agricultural purposes land
AS Kekava Foods
Latvia
97.67%
97.58%
12,870
12,861
Broiler breeding, slaughtering and sale of products, feedstuffs
UAB Akola Poultry Lithuania 100.00% 100.00% 19 9 Dormant company
UAB Kormoprom Invest (Liquidated)
1
Lithuania \u2013 100.00% \u2013 1,081 Management services
UAB Akola Foods Lithuania 100.00% 100.00% 62,693 62,693 Management services
AB Vilniaus Pauk\u0161tynas
Lithuania
85.02%
85.02%
6,775
6,776
Chicken raising for meat and eggs production, production of poultry and its
products
UAB Agro Logistic Service Lithuania 100.00% 100.00% 1,716 1,716 Wholesale of feedstuffs for fodder and premixes production
UAB Sunvesta
2
Lithuania \u2013 100.00% \u2013 6 Dormant company
Investment in subsidiaries at acquisition costs
222,370
223,438
(Less) impairment
(1,600)
(950)
Investment in subsidiaries
220,770
222,488
As of 30 June 2025, the Group\u2019s borrowings are secured by a pledge of shares in certain subsidiaries and associates. The carrying amount of the pledged shares amounted to EUR 74,276 thousand (as at 30 June 2024 \u2013 EUR 24,527 thousand). 1 As at 10 December 2024 UAB Kormoprom Invest removed from the Register of Legal Entities after liquidation. 2 As at 12 August 2024 The Company sold shares of UAB Sunvesta. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-666": { "value": "
Investments in Company\u2019s associates and joint ventures
Effective ownership interest held
Cost of investment in the
Place of by Group, % Company Main activities
registration
30/06/2025
30/06/2024
30/06/2025
30/06/2024
SIA Linas Agro Latvia 97.27% 97.26% \u2013 \u2013 Wholesale trade of grains and oilseeds, agricultural inputs
UAB Gerera (Liquidated)
1
Lithuania \u2013 97.78% \u2013 \u2013 Dormant company
UAB Linas Agro Gr\u016bd\u0173 Centrai Lithuania 97.79% 97.78% \u2013 \u2013 Preparation and warehousing of grains for trade
UAB Jungtin\u0117 Ekspedicija Lithuania 97.79% 97.78% \u2013 \u2013 Expedition and ship\u2019s agency services
Linas Agro A/S (Under liquidation) Denmark 97.79% 97.78% \u2013 \u2013 Dormant company
LLC LINAS AGRO UKRAINE Ukraine 97.79% 97.78% \u2013 \u2013 Representative office
Linas Agro OU Estonia 97.79% 97.78% \u2013 \u2013 Supply of products for crop growing
SIA PFK Trader Latvia 97.67% 97.58% \u2013 \u2013 Retail trade of food production
Medeiki\u0173 \u017d\u016aB
2
Lithuania 98.39% 98.39% \u2013 \u2013 Growing and sale of crops
Luk\u0161i\u0173 \u017d\u016aB
3
Lithuania 98.82% 98.82% \u2013 \u2013 Mixed agricultural activities
Auk\u0161tadvario \u017d\u016aB
4
Lithuania 99.54% 99.54% \u2013 \u2013 Mixed agricultural activities
Sidabravo \u017d\u016aB
5
Lithuania 96.25% 96.25% \u2013 \u2013 Mixed agricultural activities
Lab\u016bnavos \u017d\u016aB
6
Lithuania 98.95% 98.95% \u2013 \u2013 Mixed agricultural activities
UAB U\u017eup\u0117 Lithuania 100.00% 100.00% \u2013 1 Rent and management of agricultural purposes land
UAB \u201ePaber\u017e\u0117l\u0117\u201c Lithuania 100.00% 100.00% \u2013 \u2013 Rent and management of agricultural purposes land
\u017dibartoni\u0173 \u017d\u016aB
7
Lithuania 99.90% 99.90% 1 1 Mixed agricultural activities
SIA Dotnuva Baltic Latvia 100.00% 100.00% \u2013 \u2013 Trade in agricultural machinery and equipment for grain elevators
AS Dotnuva Baltic Estonia 100.00% 100.00% \u2013 \u2013 Trade in agricultural machinery and equipment for grain elevators
SIA Dotnuva Seeds Latvia 97.79% 97.78% \u2013 \u2013 Certified seeds production
UAB Dotnuva Seeds Lithuania 97.79% 97.78% \u2013 \u2013 Certified seeds production
UAB GeoFace Lithuania 97.79% 97.78% \u2013 \u2013 Software development
UAB Dotnuva Rent Lithuania 100.00% 100.00% \u2013 \u2013 Rent of agricultural machinery and equipment
SIA Linas Agro Graudu Centrs Latvia 97.60% 97.78% \u2013 \u2013 Preparation and warehousing of grains
Nemuno \u016bkis \u017d\u016aB
8
Lithuania 67.98% 67.98% \u2013 \u2013 Mixed agricultural activities
UAB \u0160laituva
9
Lithuania 89.62% 89.59% \u2013 \u2013 Production and wholesale of breadcrumbs and breading mixes
UAB Baltic Fumigation Service Lithuania 89.62% 89.59% \u2013 \u2013 Disinsection, deratization, fumigation services
UAB KG Ma\u017emena Lithuania 89.62% 89.59% \u2013 \u2013 Retail trade
AB Zelv\u0117 Lithuania 67.38% 72.38% \u2013 363 Broiler breeding
UAB Avocet\u0117 (Under liquidation)
10
Lithuania 85.02% 85.02% \u2013 \u2013 Management services
AB Kauno Gr\u016bdai
Lithuania
89.62%
89.59%
\u2013
\u2013
Production and wholesale of flour and flour products, compound feed, extruded
products, and instant foods; disinsection, disinfection and deratization services
1
As at 2 July 2024 UAB \u201cGerera\u201d removed from the Register of Legal Entities after liquidation;
2
On April 2025 the name of the company has been changed to Medeiki\u0173 \u017d\u016aB instead of Bir\u017e\u0173 Rajono Medeiki\u0173 \u017dem\u0117s \u016akio Bendrov\u0117;
3
On April 2025 the name of the company has been changed to Luk\u0161i\u0173 \u017d\u016aB instead of \u0160aki\u0173 Rajono Luk\u0161i\u0173 \u017dem\u0117s \u016akio Bendrov\u0117
4
On April 2025 the name of the company has been changed to Auk\u0161tadvario \u017d\u016aB instead of Panev\u0117\u017eio Rajono Auk\u0161tadvario \u017dem\u0117s \u016akio Bendrov\u0117.
5
On April 2025 the name of the company has been changed to Sidabravo \u017d\u016aB instead of Sidabravo \u017dem\u0117s \u016akio Bendrov\u0117;
6
On April 2025 the name of the company has been changed to Lab\u016bnavos \u017d\u016aB instead of K\u0117daini\u0173 Rajono Lab\u016bnavos \u017dem\u0117s \u016akio Bendrov\u0117;
7
On April 2025 the name of the company has been changed to \u017dibartoni\u0173 \u017d\u016aB instead of Panev\u0117\u017eio Rajono \u017dibartoni\u0173 \u017dem\u0117s \u016akio Bendrov\u0117;
8
On April 2025 the name of the company has been changed to Nemuno \u016akis \u017d\u016aB instead of K\u0117daini\u0173 Rajono \u017dem\u0117s \u016akio Bendrov\u0117 \u201eNemunas\u201c
9
As at 5 February 2025 UAB \u0160laituva was converted into AB \u0160laituva.
10
On 30 May 2025 the liquation has been initiated of UAB Avocete
3. Group structure and changes within the Group/continued
Investments in Company\u2019s associates and joint ventures
Place of
Effective ownership interest held
by Group, % Cost of investment in the Company Main activities
registration
30/06/2025
30/06/2024
30/06/2025
30/06/2024
UAB Lietbro Lithuania 85.02% 85.02% \u2013 \u2013 Broiler breeding
KB Baltoji Plunksnel\u0117 (Liquidated)
1
 Lithuania \u2013 83.45% \u2013 \u2013 Dormant company
AB Kai\u0161iadori\u0173 Pauk\u0161tynas
Lithuania
85.33%
85.31%
2,458
2,458
Chicken raising for meat and eggs production, production of poultry and its
products
UAB Domantoni\u0173 Pauk\u0161tynas Lithuania 85.06% 89.51% \u2013 \u2013 Broiler breeding
UAB Kai\u0161iadori\u0173 Pauk\u0161tyno Ma\u017emena
Lithuania
\u2013
85.31%
\u2013
\u2013
Dormant company
(Liquidated)
2
UAB Uogintai (Liquidated)
3
 Lithuania \u2013 85.31% \u2013 \u2013 Dormant company
UAB Alesnink\u0173 Pauk\u0161tynas Lithuania 85.33% 85.31% \u2013 \u2013 Broiler breeding
UAB VP Valda Lithuania 85.02% 85.02% \u2013 \u2013 Rent of real estate
UAB KP Valda Lithuania 85.33% 85.31% \u2013 \u2013 Rent of real estate
SIA KG Latvija
Latvia
89.62%
89.59%
\u2013
\u2013
Production and wholesale of compound feed, wholesale of feed materials and
products for crop growing
KG Eesti O\u00dc Estonia 89.62% 89.59% \u2013 \u2013 Dormant company
KG Polska Sp.zo.o. Polska 89.62% 89.59% \u2013 \u2013 Wholesale of feed materials
The United
Nordic Agro Investment Limited
89.62%
89.59%
\u2013
\u2013
Management services
Kingdom
OOO KLM
Belarus
62.73%
62.72%
\u2013
\u2013
Wholesale of products for crop growing veterinary products, premixes, and seeds
for gardening
SIA KEKAVA BIOENERGY
Latvia
97.67%
97.58%
\u2013
\u2013
Dormant company
AB Grybai LT
4
Lithuania
89.62%
89.59%
\u2013
\u2013
Production of canned vegetables and mushrooms, ready-to-eat soups, and other
ecological food products
SIA LABIBAS SARGS
5
 Latvia 89.62% \u2013 \u2013 \u2013 Disinsection, deratization, fumigation services
Other investments in associated Companies
3,600
1,652
Investment in associates and joint ventures at acquisition cost 6,059 4,475
(Less) impairment
\u2013
(202)
Investment in associates and joint ventures
6,059
4,273
1
As at 12 May 2025 KB Baltoji Plunksnel\u0117 removed from the Register of Legal Entities after liquidation
2
As at 21 March 2025 UAB Kai\u0161iadori\u0173 Pauk\u0161tyno Ma\u017emena removed from the Register of Legal Entities after liquidation
3
As at 17 June 2025 UAB Uogintai removed from the Register of Legal Entities after liquidation;
4
As at 5 February 2025 UAB Grybai was converted into AB Grybai LT.
5
As at 20 December 2024 the Group\u2019s company UAB Baltic Fumigation service acquired a subsidiary SIA LABIBAS SARGS.
3. Group structure and changes within the Group/continued The Group has both associates and joint ventures that are accounted for using the equity method in the consolidated nancial statements and are not individually material. As at 30 June 2025 Group had direct and indirect investments in these associates: UAB OMG Bubble Tea (Lithuania); BRITE DRINKS LTD group (The United Kingdom): UAB Productivity House (Lithuania); ARJS Holding Ltd (The United Kingdom). As at 30 June 2024 Group had direct and indirect investments in these associates and joint ventures: UAB OMG Bubble Tea (Lithuania) BRITE DRINKS LTD group (The United Kingdom): UAB Productivity House (Lithuania); ARJS Holding Ltd. (The United Kingdom); KG Khumex B.V. (The Kingdom of the Netherlands); KG Khumex Coldsore B.V. (The Kingdom of the Netherlands). To determine whether the investment in the company is an associate company, the Group estimates both the effective ownership interest and other signi cant influence exerted. If the Group holds less than 20% of effective ownership interest, but determines that the Group exerts a signi cant influence on the company through the Group's representative's participation in the company's board over the decisions making related to the company\u2019s activities, the Group considers an investment as an associated company and accounts it by the equity method. In the nancial year 2024/2025, the Group disposed its investments in the associates and joint venture KG Khumex B.V. and KG Khumex Coldsore B.V. At the date of disposal, the carrying amount of these investments was EUR 0, as they had been fully impaired in earlier nancial years by EUR 202 thousand. The Group had accumulated losses of EUR 90 thousand, which were not recognised as the Group had not assumed any obligations. The following table contains a summary of the aggregated income statement data and aggregated carrying amounts of the associates and joint venture accounted for using the equity method:
Associates Joint ventures
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Profit (loss) for the year (continuing operations) (2,999) 357 \u2013 182
Other comprehensive income \u2013 \u2013 \u2013 \u2013
Total comprehensive income (2,999) 357 \u2013 182
Group\u2019s share of profit for the year
Share of total comprehensive income after income taxes (638) 13 \u2013 90
Carrying amount as of 30 June 2025 2,975 1,464 \u2013 \u2013
As at 30 June 2025 the Group did not recognise any impairment for the associated companies. As at 30 June 2024, the associated and joint venture companies as KG Khumex B.V. and KG Khumex Coldstore were fully impaired of amount EUR 202 thousand. The associates and joint ventures had no contingent liabilities, capital commitments or restrictions on ability to transfer funds as at 30 June 2025 and 30 June 2024. The Group did not have any unrecognised share of pro t or loss of associates in the reporting period (as at 30 June 2024 \u2013 unrecognised loss of EUR 90 thousand). As at 30 June 2025, the Group also did not have any accumulated unrecognised amount (as at 30 June 2024 \u2013 EUR 114 thousand). ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-701": { "value": "Investments in Company\u2019s associates and joint ventures
Effective ownership interest held
Cost of investment in the
Place of by Group, % Company Main activities
registration
30/06/2025
30/06/2024
30/06/2025
30/06/2024
SIA Linas Agro Latvia 97.27% 97.26% \u2013 \u2013 Wholesale trade of grains and oilseeds, agricultural inputs
UAB Gerera (Liquidated)
1
Lithuania \u2013 97.78% \u2013 \u2013 Dormant company
UAB Linas Agro Gr\u016bd\u0173 Centrai Lithuania 97.79% 97.78% \u2013 \u2013 Preparation and warehousing of grains for trade
UAB Jungtin\u0117 Ekspedicija Lithuania 97.79% 97.78% \u2013 \u2013 Expedition and ship\u2019s agency services
Linas Agro A/S (Under liquidation) Denmark 97.79% 97.78% \u2013 \u2013 Dormant company
LLC LINAS AGRO UKRAINE Ukraine 97.79% 97.78% \u2013 \u2013 Representative office
Linas Agro OU Estonia 97.79% 97.78% \u2013 \u2013 Supply of products for crop growing
SIA PFK Trader Latvia 97.67% 97.58% \u2013 \u2013 Retail trade of food production
Medeiki\u0173 \u017d\u016aB
2
Lithuania 98.39% 98.39% \u2013 \u2013 Growing and sale of crops
Luk\u0161i\u0173 \u017d\u016aB
3
Lithuania 98.82% 98.82% \u2013 \u2013 Mixed agricultural activities
Auk\u0161tadvario \u017d\u016aB
4
Lithuania 99.54% 99.54% \u2013 \u2013 Mixed agricultural activities
Sidabravo \u017d\u016aB
5
Lithuania 96.25% 96.25% \u2013 \u2013 Mixed agricultural activities
Lab\u016bnavos \u017d\u016aB
6
Lithuania 98.95% 98.95% \u2013 \u2013 Mixed agricultural activities
UAB U\u017eup\u0117 Lithuania 100.00% 100.00% \u2013 1 Rent and management of agricultural purposes land
UAB \u201ePaber\u017e\u0117l\u0117\u201c Lithuania 100.00% 100.00% \u2013 \u2013 Rent and management of agricultural purposes land
\u017dibartoni\u0173 \u017d\u016aB
7
Lithuania 99.90% 99.90% 1 1 Mixed agricultural activities
SIA Dotnuva Baltic Latvia 100.00% 100.00% \u2013 \u2013 Trade in agricultural machinery and equipment for grain elevators
AS Dotnuva Baltic Estonia 100.00% 100.00% \u2013 \u2013 Trade in agricultural machinery and equipment for grain elevators
SIA Dotnuva Seeds Latvia 97.79% 97.78% \u2013 \u2013 Certified seeds production
UAB Dotnuva Seeds Lithuania 97.79% 97.78% \u2013 \u2013 Certified seeds production
UAB GeoFace Lithuania 97.79% 97.78% \u2013 \u2013 Software development
UAB Dotnuva Rent Lithuania 100.00% 100.00% \u2013 \u2013 Rent of agricultural machinery and equipment
SIA Linas Agro Graudu Centrs Latvia 97.60% 97.78% \u2013 \u2013 Preparation and warehousing of grains
Nemuno \u016bkis \u017d\u016aB
8
Lithuania 67.98% 67.98% \u2013 \u2013 Mixed agricultural activities
UAB \u0160laituva
9
Lithuania 89.62% 89.59% \u2013 \u2013 Production and wholesale of breadcrumbs and breading mixes
UAB Baltic Fumigation Service Lithuania 89.62% 89.59% \u2013 \u2013 Disinsection, deratization, fumigation services
UAB KG Ma\u017emena Lithuania 89.62% 89.59% \u2013 \u2013 Retail trade
AB Zelv\u0117 Lithuania 67.38% 72.38% \u2013 363 Broiler breeding
UAB Avocet\u0117 (Under liquidation)
10
Lithuania 85.02% 85.02% \u2013 \u2013 Management services
AB Kauno Gr\u016bdai
Lithuania
89.62%
89.59%
\u2013
\u2013
Production and wholesale of flour and flour products, compound feed, extruded
products, and instant foods; disinsection, disinfection and deratization services
1 As at 2 July 2024 UAB \u201cGerera\u201d removed from the Register of Legal Entities after liquidation; 2 On April 2025 the name of the company has been changed to Medeiki\u0173 \u017d\u016aB instead of Bir\u017e\u0173 Rajono Medeiki\u0173 \u017dem\u0117s \u016akio Bendrov\u0117; 3 On April 2025 the name of the company has been changed to Luk\u0161i\u0173 \u017d\u016aB instead of \u0160aki\u0173 Rajono Luk\u0161i\u0173 \u017dem\u0117s \u016akio Bendrov\u0117 4 On April 2025 the name of the company has been changed to Auk\u0161tadvario \u017d\u016aB instead of Panev\u0117\u017eio Rajono Auk\u0161tadvario \u017dem\u0117s \u016akio Bendrov\u0117. 5 On April 2025 the name of the company has been changed to Sidabravo \u017d\u016aB instead of Sidabravo \u017dem\u0117s \u016akio Bendrov\u0117; 6 On April 2025 the name of the company has been changed to Lab\u016bnavos \u017d\u016aB instead of K\u0117daini\u0173 Rajono Lab\u016bnavos \u017dem\u0117s \u016akio Bendrov\u0117; 7 On April 2025 the name of the company has been changed to \u017dibartoni\u0173 \u017d\u016aB instead of Panev\u0117\u017eio Rajono \u017dibartoni\u0173 \u017dem\u0117s \u016akio Bendrov\u0117; 8 On April 2025 the name of the company has been changed to Nemuno \u016akis \u017d\u016aB instead of K\u0117daini\u0173 Rajono \u017dem\u0117s \u016akio Bendrov\u0117 \u201eNemunas\u201c 9 As at 5 February 2025 UAB \u0160laituva was converted into AB \u0160laituva. 10 On 30 May 2025 the liquation has been initiated of UAB Avocete 3. Group structure and changes within the Group/continued Investments in Company\u2019s associates and joint ventures
Place of
Effective ownership interest held
by Group, % Cost of investment in the Company Main activities
registration
30/06/2025
30/06/2024
30/06/2025
30/06/2024
UAB Lietbro Lithuania 85.02% 85.02% \u2013 \u2013 Broiler breeding
KB Baltoji Plunksnel\u0117 (Liquidated)
1
 Lithuania \u2013 83.45% \u2013 \u2013 Dormant company
AB Kai\u0161iadori\u0173 Pauk\u0161tynas
Lithuania
85.33%
85.31%
2,458
2,458
Chicken raising for meat and eggs production, production of poultry and its
products
UAB Domantoni\u0173 Pauk\u0161tynas Lithuania 85.06% 89.51% \u2013 \u2013 Broiler breeding
UAB Kai\u0161iadori\u0173 Pauk\u0161tyno Ma\u017emena
Lithuania
\u2013
85.31%
\u2013
\u2013
Dormant company
(Liquidated)
2
UAB Uogintai (Liquidated)
3
 Lithuania \u2013 85.31% \u2013 \u2013 Dormant company
UAB Alesnink\u0173 Pauk\u0161tynas Lithuania 85.33% 85.31% \u2013 \u2013 Broiler breeding
UAB VP Valda Lithuania 85.02% 85.02% \u2013 \u2013 Rent of real estate
UAB KP Valda Lithuania 85.33% 85.31% \u2013 \u2013 Rent of real estate
SIA KG Latvija
Latvia
89.62%
89.59%
\u2013
\u2013
Production and wholesale of compound feed, wholesale of feed materials and
products for crop growing
KG Eesti O\u00dc Estonia 89.62% 89.59% \u2013 \u2013 Dormant company
KG Polska Sp.zo.o. Polska 89.62% 89.59% \u2013 \u2013 Wholesale of feed materials
The United
Nordic Agro Investment Limited
89.62%
89.59%
\u2013
\u2013
Management services
Kingdom
OOO KLM
Belarus
62.73%
62.72%
\u2013
\u2013
Wholesale of products for crop growing veterinary products, premixes, and seeds
for gardening
SIA KEKAVA BIOENERGY
Latvia
97.67%
97.58%
\u2013
\u2013
Dormant company
AB Grybai LT
4
Lithuania
89.62%
89.59%
\u2013
\u2013
Production of canned vegetables and mushrooms, ready-to-eat soups, and other
ecological food products
SIA LABIBAS SARGS
5
 Latvia 89.62% \u2013 \u2013 \u2013 Disinsection, deratization, fumigation services
Other investments in associated Companies
3,600
1,652
Investment in associates and joint ventures at acquisition cost 6,059 4,475
(Less) impairment
\u2013
(202)
Investment in associates and joint ventures
6,059
4,273
1 As at 12 May 2025 KB Baltoji Plunksnel\u0117 removed from the Register of Legal Entities after liquidation 2 As at 21 March 2025 UAB Kai\u0161iadori\u0173 Pauk\u0161tyno Ma\u017emena removed from the Register of Legal Entities after liquidation 3 As at 17 June 2025 UAB Uogintai removed from the Register of Legal Entities after liquidation; 4 As at 5 February 2025 UAB Grybai was converted into AB Grybai LT. 5 As at 20 December 2024 the Group\u2019s company UAB Baltic Fumigation service acquired a subsidiary SIA LABIBAS SARGS.
3. Group structure and changes within the Group/continued
The Group has both associates and joint ventures that are accounted for using the equity method in the consolidated nancial statements and
are not individually material.
As at 30 June 2025 Group had direct and indirect investments in these associates:
UAB OMG Bubble Tea (Lithuania);
BRITE DRINKS LTD group (The United Kingdom):
UAB Productivity House (Lithuania);
ARJS Holding Ltd (The United Kingdom).
As at 30 June 2024 Group had direct and indirect investments in these associates and joint ventures:
UAB OMG Bubble Tea (Lithuania)
BRITE DRINKS LTD group (The United Kingdom):
UAB Productivity House (Lithuania);
ARJS Holding Ltd. (The United Kingdom);
KG Khumex B.V. (The Kingdom of the Netherlands);
KG Khumex Coldsore B.V. (The Kingdom of the Netherlands).
To determine whether the investment in the company is an associate company, the Group estimates both the effective ownership interest and
other signi cant influence exerted.
If the Group holds less than 20% of effective ownership interest, but determines that the Group exerts a signi cant influence on the company
through the Group's representative's participation in the company's board over the decisions making related to the company\u2019s activities, the
Group considers an investment as an associated company and accounts it by the equity method.
In the nancial year 2024/2025, the Group disposed its investments in the associates and joint venture KG Khumex B.V. and KG Khumex
Coldsore B.V. At the date of disposal, the carrying amount of these investments was EUR 0, as they had been fully impaired in earlier nancial
years by EUR 202 thousand. The Group had accumulated losses of EUR 90 thousand, which were not recognised as the Group had not
assumed any obligations.
The following table contains a summary of the aggregated income statement data and aggregated carrying amounts of the associates and joint
venture accounted for using the equity method:
Associates Joint ventures
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Profit (loss) for the year (continuing operations) (2,999) 357 \u2013 182
Other comprehensive income \u2013 \u2013 \u2013 \u2013
Total comprehensive income (2,999) 357 \u2013 182
Group\u2019s share of profit for the year
Share of total comprehensive income after income taxes (638) 13 \u2013 90
Carrying amount as of 30 June 2025 2,975 1,464 \u2013 \u2013
As at 30 June 2025 the Group did not recognise any impairment for the associated companies. As at 30 June 2024, the associated and joint
venture companies as KG Khumex B.V. and KG Khumex Coldstore were fully impaired of amount EUR 202 thousand.
The associates and joint ventures had no contingent liabilities, capital commitments or restrictions on ability to transfer funds as at 30 June
2025 and 30 June 2024.
The Group did not have any unrecognised share of pro t or loss of associates in the reporting period (as at 30 June 2024 \u2013 unrecognised loss
of EUR 90 thousand). As at 30 June 2025, the Group also did not have any accumulated unrecognised amount (as at 30 June 2024 \u2013
EUR 114 thousand).
", "dimensions": { "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-720": { "value": "Investments in Company\u2019s associates and joint ventures
Effective ownership interest held
Cost of investment in the
Place of by Group, % Company Main activities
registration
30/06/2025
30/06/2024
30/06/2025
30/06/2024
SIA Linas Agro Latvia 97.27% 97.26% \u2013 \u2013 Wholesale trade of grains and oilseeds, agricultural inputs
UAB Gerera (Liquidated)
1
Lithuania \u2013 97.78% \u2013 \u2013 Dormant company
UAB Linas Agro Gr\u016bd\u0173 Centrai Lithuania 97.79% 97.78% \u2013 \u2013 Preparation and warehousing of grains for trade
UAB Jungtin\u0117 Ekspedicija Lithuania 97.79% 97.78% \u2013 \u2013 Expedition and ship\u2019s agency services
Linas Agro A/S (Under liquidation) Denmark 97.79% 97.78% \u2013 \u2013 Dormant company
LLC LINAS AGRO UKRAINE Ukraine 97.79% 97.78% \u2013 \u2013 Representative office
Linas Agro OU Estonia 97.79% 97.78% \u2013 \u2013 Supply of products for crop growing
SIA PFK Trader Latvia 97.67% 97.58% \u2013 \u2013 Retail trade of food production
Medeiki\u0173 \u017d\u016aB
2
Lithuania 98.39% 98.39% \u2013 \u2013 Growing and sale of crops
Luk\u0161i\u0173 \u017d\u016aB
3
Lithuania 98.82% 98.82% \u2013 \u2013 Mixed agricultural activities
Auk\u0161tadvario \u017d\u016aB
4
Lithuania 99.54% 99.54% \u2013 \u2013 Mixed agricultural activities
Sidabravo \u017d\u016aB
5
Lithuania 96.25% 96.25% \u2013 \u2013 Mixed agricultural activities
Lab\u016bnavos \u017d\u016aB
6
Lithuania 98.95% 98.95% \u2013 \u2013 Mixed agricultural activities
UAB U\u017eup\u0117 Lithuania 100.00% 100.00% \u2013 1 Rent and management of agricultural purposes land
UAB \u201ePaber\u017e\u0117l\u0117\u201c Lithuania 100.00% 100.00% \u2013 \u2013 Rent and management of agricultural purposes land
\u017dibartoni\u0173 \u017d\u016aB
7
Lithuania 99.90% 99.90% 1 1 Mixed agricultural activities
SIA Dotnuva Baltic Latvia 100.00% 100.00% \u2013 \u2013 Trade in agricultural machinery and equipment for grain elevators
AS Dotnuva Baltic Estonia 100.00% 100.00% \u2013 \u2013 Trade in agricultural machinery and equipment for grain elevators
SIA Dotnuva Seeds Latvia 97.79% 97.78% \u2013 \u2013 Certified seeds production
UAB Dotnuva Seeds Lithuania 97.79% 97.78% \u2013 \u2013 Certified seeds production
UAB GeoFace Lithuania 97.79% 97.78% \u2013 \u2013 Software development
UAB Dotnuva Rent Lithuania 100.00% 100.00% \u2013 \u2013 Rent of agricultural machinery and equipment
SIA Linas Agro Graudu Centrs Latvia 97.60% 97.78% \u2013 \u2013 Preparation and warehousing of grains
Nemuno \u016bkis \u017d\u016aB
8
Lithuania 67.98% 67.98% \u2013 \u2013 Mixed agricultural activities
UAB \u0160laituva
9
Lithuania 89.62% 89.59% \u2013 \u2013 Production and wholesale of breadcrumbs and breading mixes
UAB Baltic Fumigation Service Lithuania 89.62% 89.59% \u2013 \u2013 Disinsection, deratization, fumigation services
UAB KG Ma\u017emena Lithuania 89.62% 89.59% \u2013 \u2013 Retail trade
AB Zelv\u0117 Lithuania 67.38% 72.38% \u2013 363 Broiler breeding
UAB Avocet\u0117 (Under liquidation)
10
Lithuania 85.02% 85.02% \u2013 \u2013 Management services
AB Kauno Gr\u016bdai
Lithuania
89.62%
89.59%
\u2013
\u2013
Production and wholesale of flour and flour products, compound feed, extruded
products, and instant foods; disinsection, disinfection and deratization services
1 As at 2 July 2024 UAB \u201cGerera\u201d removed from the Register of Legal Entities after liquidation; 2 On April 2025 the name of the company has been changed to Medeiki\u0173 \u017d\u016aB instead of Bir\u017e\u0173 Rajono Medeiki\u0173 \u017dem\u0117s \u016akio Bendrov\u0117; 3 On April 2025 the name of the company has been changed to Luk\u0161i\u0173 \u017d\u016aB instead of \u0160aki\u0173 Rajono Luk\u0161i\u0173 \u017dem\u0117s \u016akio Bendrov\u0117 4 On April 2025 the name of the company has been changed to Auk\u0161tadvario \u017d\u016aB instead of Panev\u0117\u017eio Rajono Auk\u0161tadvario \u017dem\u0117s \u016akio Bendrov\u0117. 5 On April 2025 the name of the company has been changed to Sidabravo \u017d\u016aB instead of Sidabravo \u017dem\u0117s \u016akio Bendrov\u0117; 6 On April 2025 the name of the company has been changed to Lab\u016bnavos \u017d\u016aB instead of K\u0117daini\u0173 Rajono Lab\u016bnavos \u017dem\u0117s \u016akio Bendrov\u0117; 7 On April 2025 the name of the company has been changed to \u017dibartoni\u0173 \u017d\u016aB instead of Panev\u0117\u017eio Rajono \u017dibartoni\u0173 \u017dem\u0117s \u016akio Bendrov\u0117; 8 On April 2025 the name of the company has been changed to Nemuno \u016akis \u017d\u016aB instead of K\u0117daini\u0173 Rajono \u017dem\u0117s \u016akio Bendrov\u0117 \u201eNemunas\u201c 9 As at 5 February 2025 UAB \u0160laituva was converted into AB \u0160laituva. 10 On 30 May 2025 the liquation has been initiated of UAB Avocete 3. Group structure and changes within the Group/continued Investments in Company\u2019s associates and joint ventures
Place of
Effective ownership interest held
by Group, % Cost of investment in the Company Main activities
registration
30/06/2025
30/06/2024
30/06/2025
30/06/2024
UAB Lietbro Lithuania 85.02% 85.02% \u2013 \u2013 Broiler breeding
KB Baltoji Plunksnel\u0117 (Liquidated)
1
 Lithuania \u2013 83.45% \u2013 \u2013 Dormant company
AB Kai\u0161iadori\u0173 Pauk\u0161tynas
Lithuania
85.33%
85.31%
2,458
2,458
Chicken raising for meat and eggs production, production of poultry and its
products
UAB Domantoni\u0173 Pauk\u0161tynas Lithuania 85.06% 89.51% \u2013 \u2013 Broiler breeding
UAB Kai\u0161iadori\u0173 Pauk\u0161tyno Ma\u017emena
Lithuania
\u2013
85.31%
\u2013
\u2013
Dormant company
(Liquidated)
2
UAB Uogintai (Liquidated)
3
 Lithuania \u2013 85.31% \u2013 \u2013 Dormant company
UAB Alesnink\u0173 Pauk\u0161tynas Lithuania 85.33% 85.31% \u2013 \u2013 Broiler breeding
UAB VP Valda Lithuania 85.02% 85.02% \u2013 \u2013 Rent of real estate
UAB KP Valda Lithuania 85.33% 85.31% \u2013 \u2013 Rent of real estate
SIA KG Latvija
Latvia
89.62%
89.59%
\u2013
\u2013
Production and wholesale of compound feed, wholesale of feed materials and
products for crop growing
KG Eesti O\u00dc Estonia 89.62% 89.59% \u2013 \u2013 Dormant company
KG Polska Sp.zo.o. Polska 89.62% 89.59% \u2013 \u2013 Wholesale of feed materials
The United
Nordic Agro Investment Limited
89.62%
89.59%
\u2013
\u2013
Management services
Kingdom
OOO KLM
Belarus
62.73%
62.72%
\u2013
\u2013
Wholesale of products for crop growing veterinary products, premixes, and seeds
for gardening
SIA KEKAVA BIOENERGY
Latvia
97.67%
97.58%
\u2013
\u2013
Dormant company
AB Grybai LT
4
Lithuania
89.62%
89.59%
\u2013
\u2013
Production of canned vegetables and mushrooms, ready-to-eat soups, and other
ecological food products
SIA LABIBAS SARGS
5
 Latvia 89.62% \u2013 \u2013 \u2013 Disinsection, deratization, fumigation services
Other investments in associated Companies
3,600
1,652
Investment in associates and joint ventures at acquisition cost 6,059 4,475
(Less) impairment
\u2013
(202)
Investment in associates and joint ventures
6,059
4,273
1 As at 12 May 2025 KB Baltoji Plunksnel\u0117 removed from the Register of Legal Entities after liquidation 2 As at 21 March 2025 UAB Kai\u0161iadori\u0173 Pauk\u0161tyno Ma\u017emena removed from the Register of Legal Entities after liquidation 3 As at 17 June 2025 UAB Uogintai removed from the Register of Legal Entities after liquidation; 4 As at 5 February 2025 UAB Grybai was converted into AB Grybai LT. 5 As at 20 December 2024 the Group\u2019s company UAB Baltic Fumigation service acquired a subsidiary SIA LABIBAS SARGS. 3. Group structure and changes within the Group/continued The Group has both associates and joint ventures that are accounted for using the equity method in the consolidated nancial statements and are not individually material. As at 30 June 2025 Group had direct and indirect investments in these associates: UAB OMG Bubble Tea (Lithuania); BRITE DRINKS LTD group (The United Kingdom): UAB Productivity House (Lithuania); ARJS Holding Ltd (The United Kingdom). As at 30 June 2024 Group had direct and indirect investments in these associates and joint ventures: UAB OMG Bubble Tea (Lithuania) BRITE DRINKS LTD group (The United Kingdom): UAB Productivity House (Lithuania); ARJS Holding Ltd. (The United Kingdom); KG Khumex B.V. (The Kingdom of the Netherlands); KG Khumex Coldsore B.V. (The Kingdom of the Netherlands). To determine whether the investment in the company is an associate company, the Group estimates both the effective ownership interest and other signi cant influence exerted. If the Group holds less than 20% of effective ownership interest, but determines that the Group exerts a signi cant influence on the company through the Group's representative's participation in the company's board over the decisions making related to the company\u2019s activities, the Group considers an investment as an associated company and accounts it by the equity method. In the nancial year 2024/2025, the Group disposed its investments in the associates and joint venture KG Khumex B.V. and KG Khumex Coldsore B.V. At the date of disposal, the carrying amount of these investments was EUR 0, as they had been fully impaired in earlier nancial years by EUR 202 thousand. The Group had accumulated losses of EUR 90 thousand, which were not recognised as the Group had not assumed any obligations. The following table contains a summary of the aggregated income statement data and aggregated carrying amounts of the associates and joint venture accounted for using the equity method:
Associates Joint ventures
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Profit (loss) for the year (continuing operations) (2,999) 357 \u2013 182
Other comprehensive income \u2013 \u2013 \u2013 \u2013
Total comprehensive income (2,999) 357 \u2013 182
Group\u2019s share of profit for the year
Share of total comprehensive income after income taxes (638) 13 \u2013 90
Carrying amount as of 30 June 2025 2,975 1,464 \u2013 \u2013
As at 30 June 2025 the Group did not recognise any impairment for the associated companies. As at 30 June 2024, the associated and joint venture companies as KG Khumex B.V. and KG Khumex Coldstore were fully impaired of amount EUR 202 thousand. The associates and joint ventures had no contingent liabilities, capital commitments or restrictions on ability to transfer funds as at 30 June 2025 and 30 June 2024. The Group did not have any unrecognised share of pro t or loss of associates in the reporting period (as at 30 June 2024 \u2013 unrecognised loss of EUR 90 thousand). As at 30 June 2025, the Group also did not have any accumulated unrecognised amount (as at 30 June 2024 \u2013 EUR 114 thousand). ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-4": { "value": "Changes in the Group and the Company during the financial year ended 30 June 2025 02/07/2024 UAB Gerera was removed from the Register of Legal Entities after reorganization. 2024 July/ September The Company transferred 50,000 of its own shares to employees of the Group under the Rules for Shares Issue. 01/08/2024 The shares of associates KG Khumex Coldstore B.V. and Khumex Holding B.V. have been sold. 12/08/2024 The Company sold shares of UAB Sunvesta. 2024 November/ December The Company acquired shares in its subsidiary from non- controlling shareholders for EUR 9 thousand. The difference of EUR (12) thousand, between the consideration paid and the adjustment to the carrying amount of the non-controlling interest, was recognized directly in equity and attributed to the owners of the parent. AB Akola Group increased its ownership in AS Kekava Foods by 0.09%. 19/11/2024 A restructurization of UAB \u0160laituva and UAB Grybai LT to AB \u0160laituva and AB Grybai LT was initiated. 10/12/2024 UAB Kormoprom Invest removed from the Register of Legal Entities after liquidation. 12/12/2024 The Company transferred 53,000 of its own shares to employees of the Group under the Rules for Shares Issue. 3. Group structure and changes within the Group/continued Changes in the Group and the Company during the financial year ended 30 June 2025 /cont\u2019d 17/12/2024 The Group acquired the effective share of the stock 97. 27% of SIA Elagro Trade. Acquisition value \u2013 EUR 24,860 thousand. The Group acquired controlling stakes in the company operating in the eld of grain, seed, plant protection and mineral fertilizer products. The purpose of the company's acquisition is the signi cant synergies between the existing AB Akola Gr oup companies in expanding the \u201cPartners for farmers\u201d segment. The business combination is accounted for using the acquisition method. In this acquisition, the non-controlling interest was valued proportionally to the identi ed net assets of the acquired entity. At the acquisition of the subsidiary a goodwill of EUR 4,621 thousand has been accounted for. The goodwill appears due to synergies, which are expected to be derived from vertical expansion of business. As at 30 June 2025, the Group's management had fully completed the valuation of the acquired net assets. At the acquisition date, the Group assumed total contractual receivables with a value of EUR 21,830 thousand. Based on the be st estimate, EUR 277 thousand was not expected to be collected. An adjustment related to sales under bill-and- hold arrangements amounting to EUR 833 thousand was also made. Accordingly, EUR 20,728 thousand of the fair value of non- current receivables, trade receivables and other current receivable amounts were recognised at the acquisition date. Under the acquisition agreement, the purchase price includes a contingent consideration linked to the collection of acquired receivables during a two- year period after the closing. The nominal amount of the contingent consideration was EUR 1,667 thousand a nd was determined in accordance with the agreement, under which a portion of overdue receivables is considered part of the purchase price only if collected. Payments to the sellers are made in quarterly instalments. At the acquisition date, the contingent consideration was measured based on management\u2019s assumption that approximately 78% of the acquired receivables would be collected. This amount was discounted using a rate of 18.2% determined from market data. Th e recalculated present value EUR 1,037 thousand of the contingent consideration was included in the purchase price. The Group\u2019s consolidated statement of pro t or loss and other comprehensive income for the year ended 30 June 2025 includes the revenues of the acquired entity since the acquisition date amounting to EUR 33,617 thousand and a net loss of EUR 839 thousand. Acquisition- related costs incurred during the reporting period amounted to EUR 145 thousand and were recognised in the consolidated statement of pro t or loss and other comprehensive income under general and administrative (expenses). Purchase price allocation see below:
SIA Elagro Trade
Acquisition date for consolidation purposes 31 December 2024
EUR\u2018000 EUR\u2018000
Fair value Trade payables (7,187)
Intangible assets 46 Wages and salaries and related liabilities (461)
Property, plant and equipment 8,449 Other current liabilities (558)
Right-of-use asset 618 Total liabilities (26,608)
Non-current receivables 8 Total identifiable net assets at fair value: 20,807
Inventories 16,780 Non-controlling interest arising on acquisition of the subsidiary (568)
Trade receivables 20,154 Goodwill arising on acquisition 4,621
Other accounts receivable 566
Cash and cash equivalents 794 Total purchase consideration 24,860
Total assets 47,415 Cash consideration transferred 23,823
Non-current borrowings and financial liabilities (478) Contingent consideration 1,037
Lease liability (524) Cash acquired (794)
Provisions (259) Total purchase consideration, net of cash acquired 23,029
Current portion of non-current borrowings and current borrowings (16,860)
Current portion of lease liabilities (281)
3. Group structure and changes within the Group/continued Changes in the Group and the Company during the financial year ended 30 June 2025 /cont\u2019d 20/12/2024 The Company transferred 5,000 of its own shares to employees of the Group under the Rules for Shares Issue. 20/12/2024 The Group acquired the effective share of the stock 89.62% of SIA LABIBAS SARGS. Acquisition value \u2013 EUR 100 thousand. The Group acquired controlling stakes in the company operating in the eld of fumigation, deinsection, desinfection and degassin g services. The purpose of the company\u2019s acquisition is the signi cant synergies between the existing AB Akola Group companies in expanding the \u201cOther products and services\u201d segment. The business combination is accounted for using the acquisition method. In this acquisition, the non-controlling interest was valued proportionally to the identi ed net assets of the acquired entity. Acquisition costs were expensed, including them in the Group's administrative expenses. At the acquisition of the subsidiary a goodwill of EUR 102 thousand has been accounted for. The goodwill appears due to syner gies, which are expected to be derived from vertical expansion of business. As at 30 June 2025 the Group's management had fully completed the valuation of the acquired net assets.
SIA LABIBAS SARGS Acquisition date for consolidation purposes 31 December 2024
EUR\u2018000 EUR\u2018000
Fair value Total identifiable net assets at fair value (2)
Intangible assets 1 Non-controlling interest arising on acquisition of the subsidiary \u2013
Inventories 4 Goodwill arising on acquisition 102
Trade receivables 6 Cash consideration transferred 100
Other accounts receivable 2 Net of cash of acquiring the subsidiary
Cash and cash equivalents 1 Cash consideration transferred 100
Total assets 14 Cash acquired (1)
Wages and salaries and related liabilities (3) Total purchase consideration, net of cash acquired 99
Other current liabilities (13)
Total liabilities (16)
27/01/2025 Liquidation of UAB Kai\u0161iadori\u0173 Pauk\u0161tyno Ma\u017emena was initiated. 31/01/2025 Liquidation of KB Baltoji Plunksnel\u0117 was initiated. 05/02/2025 UAB \u0160laituva was converted into AB \u0160laituva. 05/02/2025 UAB Grybai LT was converted into AB Grybai LT. 03/03/2025 Reorganization of AB \u0160laituva and AB Grybai LT was initiated by merging them to AB Kauno Gr\u016bdai. 21/03/2025 UAB Kai\u0161iadori\u0173 Pauk\u0161tyno Ma\u017emena was deregistered from the Register of Legal Entities after liquidation. 25/03/2025 Liquidation of UAB Uogintai was initiated. 31/03/2025 Reorganization of SIA Elagro Trade was initiated by merging it to SIA Linas Agro. 02/04/2025 AB Akola Group additionally invested EUR 2,150 thousand by increasing share capital of UAB OMG Bubble Tea. 3. Group structure and changes within the Group/continued Changes in the Group and the Company during the financial year ended 30 June 2025 /cont\u2019d April 2025 Names of the companies were changed: Nemuno \u016akis \u017d\u016aB instead of K\u0117daini\u0173 Rajono \u017dem\u0117s \u016akio Bendrov\u0117 \u201eNemunas\u201c; Luk\u0161i\u0173 \u017d\u016aB instead of \u0160aki\u0173 Rajono Luk\u0161i\u0173 \u017dem\u0117s \u016akio Bendrov\u0117; Medeiki\u0173 \u017d\u016aB instead of Bir\u017e\u0173 Rajono Medeiki\u0173 \u017dem\u0117s \u016akio Bendrov\u0117; \u017dibartoni\u0173 \u017d\u016aB instead of Panev\u0117\u017eio Rajono \u017dibartoni\u0173 \u017dem\u0117s \u016akio Bendrov\u0117; Sidabravo \u017d\u016aB instead of Sidabravo \u017dem\u0117s \u016akio Bendrov\u0117; Lab\u016bnavos \u017d\u016aB instead of K\u0117daini\u0173 Rajono Lab\u016bnavos \u017dem\u0117s \u016akio Bendrov\u0117; Auk\u0161tadvario \u017d\u016aB instead of Panev\u0117\u017eio Rajono Auk\u0161tadvario \u017dem\u0117s \u016akio Bendrov\u0117. 12/05/2025 KB Baltoji Plunksnel\u0117 was deregistered from the Register of Legal Entities after liquidation. 30/05/2025 SIA Elagro Trade was merged to SIA Linas Agro. 30/05/2025 Liquidation of UAB Avocet\u0117 was initiated. 17/06/2025 UAB Uogintai was deregistered from the Register of Legal Entities after liquidation. 2025 June The Company transferred 7,000 of its own shares to employees of the Group under the Rules for Shares Issue. 2025 June Agreements on shares of UAB Domantoniu Paukstynas and AB Zelve transfer were concluded inside the Group: AB Kauno Gr\u016bdai transferred 203,689 shares of AB Zelv\u0117 to AB Vilniaus Pauk\u0161tynas; AB Kauno Gr\u016bdai transferred shares of UAB Domantoni\u0173 Pauk\u0161tynas respectively: 18,230 shares to AB Vilniaus Pauk\u0161tynas and 1,860 shares to AB Kai\u0161iadori\u0173 Pauk\u0161tynas; The Company transferred 41,072 shares of AB Zelv\u0117 to AB Vilniaus Pauk\u0161tynas.", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-5": { "value": "4. Intangible assets
Group
Software
Other intangible
Goodwill
Total
assets
Cost:
Balance as at 30 June 2023 2,582 1,777 1,974 6,333
Additions 53 286 \u2013 339
Acquisition of subsidiaries (Note 3) \u2013 3,260 3,358 6,618
Reclassification from property, plant and equipment 193 \u2013 \u2013 193
Disposals and write-offs (27) (24) \u2013 (51)
Balance as at 30 June 2024 2,801 5,299 5,332 13,432
Additions 39 227 \u2013 266
Acquisition of subsidiaries (Note 3) 47 \u2013 4,723 4,770
Disposals and write-offs (342) (10) \u2013 (352)
Reclassification from property, plant and equipment 42 34 \u2013 76
Effect of movement in exchange rate \u2013 (23) \u2013 (23)
Balance as at 30 June 2025 2,587 5,527 10,055 18,169
Accumulated amortization:
Balance as at 30 June 2023 1,772 415 \u2013 2,187
Charge for the year 316 554 \u2013 870
Disposals and write-offs (16) (24) \u2013 (40)
Reclassification from property, plant and equipment 14 \u2013 \u2013 14
Balance as at 30 June 2024 2,086 945 \u2013 3,031
Charge for the year 240 615 \u2013 855
Disposals and write-offs (342) (10) \u2013 (352)
Balance as at 30 June 2025 1,984 1,550 \u2013 3,534
Impairment losses:
Balance as at 30 June 2023 \u2013 \u2013 1,121 1,121
Balance as at 30 June 2024 \u2013 \u2013 1,121 1,121
Impairment charged for the year (Note 2.20.) \u2013 \u2013 2,249 2,249
Balance as at 30 June 2025 \u2013 \u2013 3,370 3,370
Net book value as at 30 June 2023 810 1,362 853 3,025
Net book value as at 30 June 2024 715 4,354 4,211 9,280
Net book value as at 30 June 2025 603 3,977 6,685 11,265
4. Intangible assets/continued Due to the acquisition of subsidiaries of SIA Elagro Trade and SIA LABIBAS SARGS on both 17 December 2024 and 20 December 2024, a goodwill of EUR 4,723 thousand was recognised as at 30 June 2025. (As at 30 June 2024 a goodwill for the amount of EUR 3,358 thousand was recognized due to the acquisition of AB Grybai LT). (Note 3). For the goodwill impairment testing and assumptions see the Note 2.20. As at 30 June 2025, the carrying amount of internally generated intangible assets (within the other intangible assets class) was EUR 863 thousand (30 June 2024 \u2013 EUR 791 thousand) during the nancial year. Part of the intangible assets of the Group with the acquisition value of EUR 1,507 thousand as at 30 June 2025 was fully amortized (as at 30 June 2024 \u2013 EUR 1,097 thousand), but was still in active use. As at 30 June 2025, the Group\u2019s intangible assets were pledged with the net book value of EUR 224 thousand (as at 30 June 2024 \u2013 EUR 333 thousand) to banks as collateral for the loans (Note 17). The Group\u2019s amortization charge for the years ended 30 June 2025 and 30 June 2024 was included into the following captions:
30/06/2025 30/06/2024
Cost of sales 192 133
Operating (expenses) 663 737
855 870
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-667": { "value": "
Group
Software
Other intangible
Goodwill
Total
assets
Cost:
Balance as at 30 June 2023 2,582 1,777 1,974 6,333
Additions 53 286 \u2013 339
Acquisition of subsidiaries (Note 3) \u2013 3,260 3,358 6,618
Reclassification from property, plant and equipment 193 \u2013 \u2013 193
Disposals and write-offs (27) (24) \u2013 (51)
Balance as at 30 June 2024 2,801 5,299 5,332 13,432
Additions 39 227 \u2013 266
Acquisition of subsidiaries (Note 3) 47 \u2013 4,723 4,770
Disposals and write-offs (342) (10) \u2013 (352)
Reclassification from property, plant and equipment 42 34 \u2013 76
Effect of movement in exchange rate \u2013 (23) \u2013 (23)
Balance as at 30 June 2025 2,587 5,527 10,055 18,169
Accumulated amortization:
Balance as at 30 June 2023 1,772 415 \u2013 2,187
Charge for the year 316 554 \u2013 870
Disposals and write-offs (16) (24) \u2013 (40)
Reclassification from property, plant and equipment 14 \u2013 \u2013 14
Balance as at 30 June 2024 2,086 945 \u2013 3,031
Charge for the year 240 615 \u2013 855
Disposals and write-offs (342) (10) \u2013 (352)
Balance as at 30 June 2025 1,984 1,550 \u2013 3,534
Impairment losses:
Balance as at 30 June 2023 \u2013 \u2013 1,121 1,121
Balance as at 30 June 2024 \u2013 \u2013 1,121 1,121
Impairment charged for the year (Note 2.20.) \u2013 \u2013 2,249 2,249
Balance as at 30 June 2025 \u2013 \u2013 3,370 3,370
Net book value as at 30 June 2023 810 1,362 853 3,025
Net book value as at 30 June 2024 715 4,354 4,211 9,280
Net book value as at 30 June 2025 603 3,977 6,685 11,265
4. Intangible assets/continued
Due to the acquisition of subsidiaries of SIA Elagro Trade and SIA LABIBAS SARGS on both 17 December 2024 and 20 December 2024,
a goodwill of EUR 4,723 thousand was recognised as at 30 June 2025. (As at 30 June 2024 a goodwill for the amount of EUR 3,358 thousand
was recognized due to the acquisition of AB Grybai LT). (Note 3).
For the goodwill impairment testing and assumptions see the Note 2.20.
As at 30 June 2025, the carrying amount of internally generated intangible assets (within the other intangible assets class) was
EUR 863 thousand (30 June 2024 \u2013 EUR 791 thousand) during the nancial year.
Part of the intangible assets of the Group with the acquisition value of EUR 1,507 thousand as at 30 June 2025 was fully amortized
(as at 30 June 2024 \u2013 EUR 1,097 thousand), but was still in active use.
As at 30 June 2025, the Group\u2019s intangible assets were pledged with the net book value of EUR 224 thousand (as at 30 June 2024 \u2013 EUR 333
thousand) to banks as collateral for the loans (Note 17).
The Group\u2019s amortization charge for the years ended 30 June 2025 and 30 June 2024 was included into the following captions:
30/06/2025 30/06/2024
Cost of sales 192 133
Operating (expenses) 663 737
855 870
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-702": { "value": "
Group
Software
Other intangible
Goodwill
Total
assets
Cost:
Balance as at 30 June 2023 2,582 1,777 1,974 6,333
Additions 53 286 \u2013 339
Acquisition of subsidiaries (Note 3) \u2013 3,260 3,358 6,618
Reclassification from property, plant and equipment 193 \u2013 \u2013 193
Disposals and write-offs (27) (24) \u2013 (51)
Balance as at 30 June 2024 2,801 5,299 5,332 13,432
Additions 39 227 \u2013 266
Acquisition of subsidiaries (Note 3) 47 \u2013 4,723 4,770
Disposals and write-offs (342) (10) \u2013 (352)
Reclassification from property, plant and equipment 42 34 \u2013 76
Effect of movement in exchange rate \u2013 (23) \u2013 (23)
Balance as at 30 June 2025 2,587 5,527 10,055 18,169
Accumulated amortization:
Balance as at 30 June 2023 1,772 415 \u2013 2,187
Charge for the year 316 554 \u2013 870
Disposals and write-offs (16) (24) \u2013 (40)
Reclassification from property, plant and equipment 14 \u2013 \u2013 14
Balance as at 30 June 2024 2,086 945 \u2013 3,031
Charge for the year 240 615 \u2013 855
Disposals and write-offs (342) (10) \u2013 (352)
Balance as at 30 June 2025 1,984 1,550 \u2013 3,534
Impairment losses:
Balance as at 30 June 2023 \u2013 \u2013 1,121 1,121
Balance as at 30 June 2024 \u2013 \u2013 1,121 1,121
Impairment charged for the year (Note 2.20.) \u2013 \u2013 2,249 2,249
Balance as at 30 June 2025 \u2013 \u2013 3,370 3,370
Net book value as at 30 June 2023 810 1,362 853 3,025
Net book value as at 30 June 2024 715 4,354 4,211 9,280
Net book value as at 30 June 2025 603 3,977 6,685 11,265
4. Intangible assets/continued Due to the acquisition of subsidiaries of SIA Elagro Trade and SIA LABIBAS SARGS on both 17 December 2024 and 20 December 2024, a goodwill of EUR 4,723 thousand was recognised as at 30 June 2025. (As at 30 June 2024 a goodwill for the amount of EUR 3,358 thousand was recognized due to the acquisition of AB Grybai LT). (Note 3). For the goodwill impairment testing and assumptions see the Note 2.20. As at 30 June 2025, the carrying amount of internally generated intangible assets (within the other intangible assets class) was EUR 863 thousand (30 June 2024 \u2013 EUR 791 thousand) during the nancial year. Part of the intangible assets of the Group with the acquisition value of EUR 1,507 thousand as at 30 June 2025 was fully amortized (as at 30 June 2024 \u2013 EUR 1,097 thousand), but was still in active use. As at 30 June 2025, the Group\u2019s intangible assets were pledged with the net book value of EUR 224 thousand (as at 30 June 2024 \u2013 EUR 333 thousand) to banks as collateral for the loans (Note 17). The Group\u2019s amortization charge for the years ended 30 June 2025 and 30 June 2024 was included into the following captions:
30/06/2025 30/06/2024
Cost of sales 192 133
Operating (expenses) 663 737
855 870
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-6": { "value": "
Group
Land
Buildings Machinery Vehicles Other property, plant, Construction in progress Total
and structures and equipment and equipment and prepayments
Cost:
Balance as at 30 June 2023 26,304 149,655 88,632 10,270 10,259 14,031 299,151
Additions 1,071 3,682 6,127 3,507 1,080 31,037 46,504
Acquisition of subsidiaries (Note 3) 47 5,751 3,478 44 147 \u2013 9,467
Disposals and write-offs (94) (927) (3,367) (1,448) (379) (129) (6,344)
Reclassifications
1
56 6,385 6,738 1,256 335 (14,770) \u2013
Transfer to investment property (63) (214) \u2013 \u2013 (102) \u2013 (379)
Transfer to/from inventories \u2013 394 (63) 130 258 (9) 710
Transfer to intangible assets \u2013 \u2013 \u2013 \u2013 \u2013 (193) (193)
Effect of movement in exchange rate \u2013 (110) (181) (2) \u2013 \u2013 (293)
Balance as at 30 June 2024 27,321 164,616 101,364 13,757 11,598 29,967 348,623
Additions 1,597 3,743 9,270 1,914 1,874 39,533 57,931
Acquisition of subsidiaries (Note 3) 509 5,104 2,289 398 134 15 8,449
Disposals and write-offs (56) (480) (6,581) (1,401) (622) (834) (9,974)
Reclassifications 325 23,689 22,212 765 491 (47,482) \u2013
Transfer (to)/from investment property 92 \u2013 \u2013 \u2013 \u2013 \u2013 92
Transfer to/from inventories 4 283 1,877 34 17 1,991 4,206
Transfer (to)/from intangible assets \u2013 \u2013 \u2013 \u2013 \u2013 (76) (76)
Transfer (to)/from right-of-use assets \u2013 \u2013 (6,341) (2,444) (134) \u2013 (8,919)
Effect of movement in exchange rate \u2013 \u2013 \u2013 (2) \u2013 \u2013 (2)
Balance as at 30 June 2025 29,792 196,955 124,090 13,021 13,358 23,114 400,330
Accumulated depreciation:
Balance as at 30 June 2023 219 64,128 49,032 4,611 6,039 \u2013 124,029
Charge for the year 34 8,273 9,641 1,480 1,311 \u2013 20,739
Disposals and write-offs \u2013 (193) (1,856) (796) (343) (13) (3,201)
Reclassifications \u2013 (44) \u2013 \u2013 44 \u2013 \u2013
Transfer to investment property \u2013 (12) \u2013 \u2013 (21) \u2013 (33)
Transfer from inventories \u2013 419 \u2013 158 257 \u2013 834
Effect of movement in exchange rate \u2013 \u2013 \u2013 1 \u2013 \u2013 1
Balance as at 30 June 2024 253 72,571 56,817 5,454 7,287 (13) 142,369
Charge for the year 33 9,308 10,410 1,806 1,396 \u2013 22,953
Disposals and write-offs \u2013 (209) (3,221) (1,073) (607) \u2013 (5,110)
Reclassification \u2013 \u2013 21 \u2013 (21) \u2013 \u2013
Transfer (to)/from right-of-use assets \u2013 \u2013 (1,399) (364) (73) \u2013 (1,836)
Effect of movement in exchange rate 1 \u2013 \u2013 (2) \u2013 13 12
Balance as at 30 June 2025 287 81,670 62,628 5,821 7,982 \u2013 158,388
Impairment losses:
Balance as at 30 June 2023 \u2013 629 \u2013 \u2013 30 \u2013 659
Balance as at 30 June 2024 \u2013 629 \u2013 \u2013 32 \u2013 661
Balance as at 30 June 2025 \u2013 629 \u2013 \u2013 32 \u2013 661
Net book value as at 30 June 2023 26,085 84,898 39,600 5,659 4,190 14,031 174,463
Net book value as at 30 June 2024 27,068 91,416 44,547 8,303 4,279 29,980 205,593
Net book value as at 30 June 2025 29,505 114,656 61,462 7,200 5,344 23,114 241,281
5. Property, plant and equipment/ continued The Group\u2019s depreciation charge for the years ended 30 June 2025 and 30 June 2024 was included into the following captions:
30/06/2025 30/06/2024
Cost of sales 19,986 17,849
Operating (expenses) 2,471 2,093
Other (expenses) 138 175
22,595 20,117
As at 30 June 2025, part of Group depreciation in amount EUR 358 thousand was capitalized in cost of biological assets, which are subsequently measured at fair value (as at 30 June 2024 capitalized EUR 622 thousand). For the year ended 30 June 2025, the Group\u2019s depreciation charge in the statement of pro t (loss) and other comprehensive income was decreased by EUR 1,026 thousand (for the year ended 30 June 2024 \u2013 EUR 846 thousand) as a result of grants amortization. In addition, the capitalized depreciation amount in biological assets presented in the statement of nancial position was decreased by EUR 120 thousand for the year ended 30 June 2025 (for the year ended 30 June 2024 \u2013 EUR 105 thousand) (Note 16). As at 30 June 2025, part of property, plant and equipment of the Group with the net book value of EUR 170,230 thousand (EUR 144,916 thousands as at 30 June 2024), was pledged to banks as a collateral for the loans (Note 17). Part of property, plant and equipment with the acquisition cost of EUR 54,836 thousand was fully depreciated as at 30 June 2025 (EUR 50,062 thousand as at 30 June 2024), but was still in active use. As at 30 June 2025, the Group capitalized interest amounted to EUR 522 thousand (as at 30 June 2024, capitalized interest amounted to EUR 274 thousand). The rate used to determine the amount of borrowing cost eligible for capitalization was in the range from 4.05 % to 4.89%. The Group's subsidiaries calculate the capitalization rate individually. As at 30 June 2025, the Group was committed to acquire property, plant and equipment for a total amount of EUR 20,108 thousand (as at 30 June 2024 \u2013 EUR 30,785 thousand). 1 To ensure comparability, the comparative information for 2023/2024 in the financial statements has been adjusted to reflect certain presentation changes. ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-668": { "value": "
As at 30 June 2025, part of Group depreciation in amount EUR 358 thousand was capitalized in cost of biological assets, which are
subsequently measured at fair value (as at 30 June 2024 capitalized EUR 622 thousand).
For the year ended 30 June 2025, the Group\u2019s depreciation charge in the statement of pro t (loss) and other comprehensive income was
decreased by EUR 1,026 thousand (for the year ended 30 June 2024 \u2013 EUR 846 thousand) as a result of grants amortization. In addition, the
capitalized depreciation amount in biological assets presented in the statement of nancial position was decreased by EUR 120 thousand for
the year ended 30 June 2025 (for the year ended 30 June 2024 \u2013 EUR 105 thousand) (Note 16).
As at 30 June 2025, part of property, plant and equipment of the Group with the net book value of EUR 170,230 thousand
(EUR 144,916 thousands as at 30 June 2024), was pledged to banks as a collateral for the loans (Note 17).
Part of property, plant and equipment with the acquisition cost of EUR 54,836 thousand was fully depreciated as at 30 June 2025
(EUR 50,062 thousand as at 30 June 2024), but was still in active use.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-7": { "value": "6. Right-of-use assets
Group
Land
Buildings and structures
Machinery and equipment
Vehicles
Total
Cost:
Balance as at 30 June 2023 25,664 4,553 5,948 6,686 42,851
Additions 7,499 1,002 4,375 3,750 16,626
Acquisition of subsidiaries (Note 3) \u2013 1,122 \u2013 \u2013 1,122
Disposals and write-offs (4,925) (963) (989) (1,475) (8,352)
Reclassification from/(to) non-current assets held for sale \u2013 81 \u2013 \u2013 81
Effect of movement in exchange rate \u2013 (53) (11) (4) (68)
Balance as at 30 June 2024 28,238 5,742 9,323 8,957 52,260
Additions 7,633 2,092 2,304 2,321 14,350
Acquisition of subsidiaries (Note 3) 618 \u2013 \u2013 \u2013 618
Disposals and write-offs (6,943) (1,161) (1,845) (1,470) (11,419)
Reclassification from/(to) property, plant and equipment \u2013 \u2013 6,475 2,444 8,919
Effect of movement in exchange rate \u2013 (89) (15) (5) (109)
Balance as at 30 June 2025 29,546 6,584 16,242 12,247 64,619
Accumulated depreciation:
Balance as at 30 June 2023 5,219 1,913 2,140 3,043 12,315
Charge for the year 2,815 772 1,715 1,865 7,167
Disposals and write-offs (1,730) (614) (942) (1,266) (4,552)
Reclassification from/(to) non-current assets held for sale \u2013 54 \u2013 \u2013 54
Effect of movement in exchange rate \u2013 59 1 (1) 59
Balance as at 30 June 2024 6,304 2,184 2,914 3,641 15,043
Charge for the year 2,478 937 2,395 2,401 8,211
Disposals and write-offs (2,265) (814) (199) (1,221) (4,499)
Reclassification from/(to) property, plant and equipment \u2013 \u2013 1,472 364 1,836
Effect of movement in exchange rate \u2013 (19) (3) 16 (6)
Balance as at 30 June 2025 6,517 2,288 6,579 5,201 20,585
Net book value as at 30 June 2023 20,445 2,640 3,808 3,643 30,536
Net book value as at 30 June 2024 21,934 3,558 6,409 5,316 37,217
Net book value as at 30 June 2025 23,029 4,296 9,663 7,046 44,034
6. Right-of-use assets/ continued The Group recognised expenses related to lease agreements in the pro t (loss) statement as at both 30 June 2025 and 30 June 2024: Within the Group, leases relate to real estate, land, vehicles and equipment. In many cases the leases contain extension options. Leases may also contain index \u2013 based lease payments that are linked to the Consumer Price Index. As at 30 June 2025, part of Group depreciation in amount EUR 2,328 thousand was capitalized in the cost biological assets, which are subsequently at fair value (as at 30 June 2024 capitalized EUR 2,592 thousand). Future expenses related to lease agreements As at 30 June 2025, part of right of use assets of the Group with the net book value of EUR 730 thousand (as at 30 June 2024 \u2013 EUR 259 thousand), was pledged to banks as a collateral for the loans (Note 17). 1 To ensure comparability, the comparative information for 2023/2024 in the financial statements has been adjusted to reflect certain presentation changes.
30/06/2025
30/06/2024
1
Depreciation of right-of-use assets
Cost of sales 2,992 2,140
Operating (expenses) 2,744 2,435
Other (expenses) 147 \u2013
Total depreciation of right-of-use assets: 5,883 4,575
Interest expense included in the result of financing activities (Note 27) 1,548 851
Expenses related to short-term leases (included in cost of sales, operating (expenses)) 205 223
Expenses related to leases of low-value assets (included in cost of sales, operating
650
619
(expenses))
Expenses related to variable lease payments not included in lease liabilities (included in
cost of sales, operating expenses, other expenses)
1,611
1,046
Total amount recognized in profit (loss) statement 12,078 9,906
30/06/2025 30/06/2024
Future expenses related to short-term and low value leases 270 270
Future variable lease payments 1,611 1,046
Future cash outflow for leases not yet commenced to which the lessee is committed 116 \u2013
1,997 1,316
", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-669": { "value": "
7. Non-current receivables and prepayments
Group Company
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Non-current receivables
Trade receivables from agricultural produce growers due after one
4,819
6,320
\u2013
\u2013
year
Other trade receivables 3,091 1,617 \u2013 \u2013
Loans receivable from related parties after one year (Note 32) 194 1,450 194 4,400
Loans receivable after one year 480 \u2013 \u2013 \u2013
Net investment, related with sublease \u2013 \u2013 12,113 12,593
Less: allowance for doubtful non-current receivables (898) (883) \u2013 \u2013
7,686 8,504 12,307 16,993
Non-current prepayments
Non-current prepayments for services 471 828 \u2013 \u2013
471 828 \u2013 \u2013
The Group\u2019s subsidiary AB Linas Agro has entered into a long-term cooperation agreement with SIA KS Terminal for the expansion of a grain
terminal. Under the agreement, AB Linas Agro contributes to the nancing of the terminal\u2019s expansion and, in return, obtains the right to utilise
warehouse facilities with a storage capacity of 49 thousand tonnes of grain, as well as access to the terminal\u2019s loading services.
As at 30 June 2025, the balance of prepayments made under this agreement amounted to EUR 771 thousand (As at 30 June 2024 \u2013
EUR 1,028 thousand), of which EUR 471 thousand (as at 30 June 2024 \u2013 EUR 828 thousand) was recognised as non-current prepayments and
EUR 300 thousand (as at 30 June 2024 \u2013 EUR 200 thousand) as current prepayments.
The following table presents the movement in the impairment of the Group\u2019s non-current receivables and Net investment as at
30 June 2025 and 30 June 2024:
Movements in the allowance for impairment of the Group\u2019s non-current receivables Net investment as at:
were as follows:
Individually impaired
Company
30/06/2025
30/06/2024
Balance as at 30 June 2023
1,152
Less than 1 year
800
789
Changed for the year
\u2013
1 \u2013 2 years
800
789
Reversed during the year
(269)
2 \u2013 3 years
800
789
Balance as at 30 June 2024
883
3 \u2013 4 years
800
789
Changed for the year
190
4 \u2013 5 years
800
789
Reversed during the year
(175)
More than 5 years
12,805
12,678
Balance as at 30 June 2025
898
Total undiscounted lease receivable
16,805
16,623
Unearned finance income
(4,198)
(3,716)
Net investment in the lease
12,607
12,907
As at 30 June 2025, part of non-current receivables of the Group with the net book value of EUR 5,176 thousand (as at 30 June 2024 \u2013
EUR 6,493 thousand) was pledged to banks as a collateral for the loans (Note 17) .
11. Trade receivables
Group
30/06/2025 30/06/2024
Trade receivables from agricultural produce growers 247,400 199,528
Trade receivables from other customers 110,859 104,733
Less: allowance for expected credit losses (10,621) (8,452)
347,638 295,809
Trade receivables from other customers are non-interest bearing and are generally collectible on 30\u201390 days term. Trade receivables from
agricultural produce growers are non-interest bearing and are generally settled within 120\u2013360 days by delivering grain to the Group.
IFRS 9 requires the Group and the Company to recognize expected credit losses for all debt instruments that are not measured at fair value
through pro t or loss and for assets arising from contracts with clients.
The Group and the Company uses the expected loss rate (ELR) matrix to calculate expected credit losses (ECL) of trade receivables. Expected
credit loss rates are based on the client\u2019s past history, which is grouped by client type. The ELR matrix is based on the historical information of
the Group and the Company on client default. The Group and the Company adjusts the matrix values to include predictable future information.
For example, if the economy of the next year is likely to deteriorate/slow down according to future forecasts (e.g. GDP level), which may
increase the rate of default, historical expected loss rates will be adjusted to reflect future forecasts. Historical credit loss rates are reviewed in
each reporting period.
When assessing the allowance of trade receivables, individual client debts are grouped according to the past due period.
Below are the expected credit loss rates used to calculate ECL:
Past due
Non-overdue
1 \u2013 30 days
31 \u2013 60 days
61-90 days
91-180 days
More than 180 days
2024 0.03% 0.06% 0.95% 1.20% 3.85% 11.01%
2025 0.13% 0.15% 0.99% 1.35% 2.58% 13.52%
Set out below is the movement in the allowance for expected credit losses of trade receivables:
Allowance assessed on a collective basis
and on an individual basis
Balance as at 30 June 2023 7,878
Provision for expected credit losses 1,268
Reversed during the year (288)
Written-off during the year (405)
Balance as at 30 June 2024 8,452
Provision for expected credit losses 3,458
Reversed during the year (1,050)
Written-off during the year (239)
Balance as at 30 June 2025 10,621
11. Trade receivables/continued Changes in allowance for trade receivables for the years ended 30 June 2025 and 30 June 2024 were on line Expenses of impairment of trade receivables, contract assets and other receivables in the statement pro t and loss and other comprehensive income . The ageing analysis of the Group\u2019s trade receivables as at 30 June 2025 and 30 June 2024 is as follows (less allowance):
Amounts receivable from customers Amounts receivable from customers whose payment term has already passed
whose payment term has not passed Total
less than 90 days
91-180 days
more than 180 days
2024 271,684 19,973 1,148 3,004 295,809
2025 333,560 12,762 678 638 347,638
As at 30 June 2025, the Group transferred rights to part of its trade receivables with the value of EUR 304,823 thousand (as at 30 June 2024 \u2013 EUR 257,872 thousand) to banks as collateral for the loans (Note 17). Factorized trade receivables in the amount of EUR 18,584 thousand as at 30 June 2025 (as at 30 June 2024 \u2013 EUR 24,115 thousand) are included in aggregate amount of collateral for the loans. The fair value of the Group\u2019s and the Company\u2019s trade receivables approximate their carrying amount, as it have a high credit rating and short term maturities.
12. Other current assets and contract assets
Group
30/06/2025 30/06/2024
Financial assets
Contract assets 9,227 5,733
National Paying Agency 3,378 3,590
Loans receivable 883 256
Receivable amount from disposal of property, plant and equipment 303 100
Allowance for expected credit losses (508) (548)
Other receivables 2,927 1,197
Total financial assets 16,210 10,328
Non-financial assets
VAT receivable 1,400 1,568
Other recoverable taxes 165 157
Total non-financial assets 1,565 1,725
17,775 12,053
Changes in allowance for other accounts receivables for the years ended 30 June 2025 and 30 June 2024 were included into expenses of
impairment of trade receivables, contract assets and other receivables in the statement of pro t (loss) and other comprehensive income.
Allowance of contract assets is assessed using the expected credit loss (ECL) model, consistent with trade receivables. Refer to Note 11.
The National Paying Agency is a state institution that administers support for agriculture and rural development and sheries, EU common
agricultural policy money.
The fair value of the Group\u2019s and the Company\u2019s other receivables approximate to their carrying amount.
Set out below is the movement in the allowance for expected credit losses of other receivables:
The ageing analysis of the Group\u2019s other receivables (except for non-financial assets) as at 30 June 2025 and 30 June 2024 is as follows:
Other accounts receivable neither
Past due but not impaired Total
past due nor impaired
less than 91-180 180 -270 more than
90 days days days 271 days
2024 10,328 - - - - 10,328
2025 16,210 \u2013 \u2013 \u2013 \u2013 16,210
Individually impaired
Balance as at 30 June 2023 667
Written-off during the year (119)
Balance as at 30 June 2024 548
Reversed during the year (40)
Balance as at 30 June 2025 508
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-8": { "value": "7. Non-current receivables and prepayments
Group Company
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Non-current receivables
Trade receivables from agricultural produce growers due after one
4,819
6,320
\u2013
\u2013
year
Other trade receivables 3,091 1,617 \u2013 \u2013
Loans receivable from related parties after one year (Note 32) 194 1,450 194 4,400
Loans receivable after one year 480 \u2013 \u2013 \u2013
Net investment, related with sublease \u2013 \u2013 12,113 12,593
Less: allowance for doubtful non-current receivables (898) (883) \u2013 \u2013
7,686 8,504 12,307 16,993
Non-current prepayments
Non-current prepayments for services 471 828 \u2013 \u2013
471 828 \u2013 \u2013
The Group\u2019s subsidiary AB Linas Agro has entered into a long-term cooperation agreement with SIA KS Terminal for the expansion of a grain terminal. Under the agreement, AB Linas Agro contributes to the nancing of the terminal\u2019s expansion and, in return, obtains the right to utilise warehouse facilities with a storage capacity of 49 thousand tonnes of grain, as well as access to the terminal\u2019s loading services. As at 30 June 2025, the balance of prepayments made under this agreement amounted to EUR 771 thousand (As at 30 June 2024 \u2013 EUR 1,028 thousand), of which EUR 471 thousand (as at 30 June 2024 \u2013 EUR 828 thousand) was recognised as non-current prepayments and EUR 300 thousand (as at 30 June 2024 \u2013 EUR 200 thousand) as current prepayments. The following table presents the movement in the impairment of the Group\u2019s non-current receivables and Net investment as at 30 June 2025 and 30 June 2024:
Movements in the allowance for impairment of the Group\u2019s non-current receivables Net investment as at:
were as follows:
Individually impaired
Company
30/06/2025
30/06/2024
Balance as at 30 June 2023
1,152
Less than 1 year
800
789
Changed for the year
\u2013
1 \u2013 2 years
800
789
Reversed during the year
(269)
2 \u2013 3 years
800
789
Balance as at 30 June 2024
883
3 \u2013 4 years
800
789
Changed for the year
190
4 \u2013 5 years
800
789
Reversed during the year
(175)
More than 5 years
12,805
12,678
Balance as at 30 June 2025
898
Total undiscounted lease receivable
16,805
16,623
Unearned finance income
(4,198)
(3,716)
Net investment in the lease
12,607
12,907
As at 30 June 2025, part of non-current receivables of the Group with the net book value of EUR 5,176 thousand (as at 30 June 2024 \u2013 EUR 6,493 thousand) was pledged to banks as a collateral for the loans (Note 17) 10. Prepayments
Group
30/06/2025 30/06/2024
Prepayments to agricultural produce growers 5,644 3,090
Prepayments to other suppliers 18,897 7,345
Prepayments for services (Note 7) \u2013 213
Less: allowance for doubtful prepayments to other suppliers
(139)
(101)
24,402 10,547
During year ended 30 June 2025 and 30 June 2024, prepayments were made directly to agricultural produce growers of production growers or other suppliers. These payments are non-interest bearing and are generally collectible from the agricultural produce growers within 120 \u2013 360 days by delivering grain to the Group. The increase in prepayments to other suppliers as at 30 June 2025 mainly relates to advance payments for fertilizers. The growth reflects the higher purchase volumes driven by the Group\u2019s expanded market presence and sales capacity, which allows maintaining larger inventory levels in anticipation of future sales. As at 30 June 2025, part of prepayments of the Group with the carrying value of EUR 13,638 thousand (as at 30 June 2024 \u2013 EUR 7,240 thousand) were pledged to banks as collateral for the loans (Note 17)", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-9": { "value": "8. Biological assets Management determined key assumptions and their sensitivity used in biological assets valuation presented in Note 2.20. Fair value of the Group\u2019s animals and livestock:
Milking cows Heifers Bulls and Poultry Total animals
(level 3) (level 2) fattening cattle (level 3) Other and livestock
(level 2)
Fair value as at 30 June 2023 6 062 3 318 ( 61) 12 347 211 21 877
Acquisition \u2013 \u2013 3 11,416 37 11,456
Births \u2013 162 111 694 \u2013 967
Makeweight 313 3,976 962 92,604 \u2013 97,855
Transfers between groups 2,547 (2,790) 243 578 (578) \u2013
Disposals \u2013 (612) (1,406) (105,756) \u2013 (107,774)
Write-offs and falls (208) (50) (29) (694) \u2013 (981)
Change in fair value of biological assets (Note 23) 2,137 \u2013 (114) 582 \u2013 2,605
Fair value as at 30 June 2024 10,851 4,004 (291) 11,771 (330) 26,005
Acquisition \u2013 \u2013 3 13,114 \u2013 13,117
Births \u2013 179 111 1,046 \u2013 1,336
Makeweight \u2013 4,085 836 110,669 \u2013 115,590
Transfers between groups 3,113 (3,706) 593 (330) 330 \u2013
Disposals (4,870) (611) (993) (120,206) \u2013 (126,680)
Write-offs and falls (242) (55) (35) (791) \u2013 (1,123)
Change in fair value of biological assets (Note 23) 3,673 \u2013 197 3,453 \u2013 7,323
Fair value as at 30 June 2025 12,525 3,896 421 18,726 \u2013 35,568
As at 30 June 2025, part of poultry amounting to EUR 11,307 thousand is presented as current assets (EUR 9,563 thousand as at 30 June 2024).
Milking cows Heifers Bulls and Poultry Total animals
Quantity according to biological assets group: (level 3) (level 2) fattening cattle (level 3) and livestock
(level 2)
As at 30 June 2025 3,245 3,695 720 3,579,646 3,587,306
As at 30 June 2024 3,210 3,594 861 3,399,340 3,407,005
Output according to biological assets group for the year ended (t) (unaudited):
As at 30 June 2025 39,637 970 266 150,975 191,847
As at 30 June 2024 39,111 897 229 147,203 187,440
8. Biological assets/continued Fair value of the Group's crops (level 3):
Winter crops
Summer crops
Rapeseed
Forage crops
Total crops
Fair value as at 30 June 2023 10,286 4,611 5,078 4,234 24,209
Additions 9 176 4 870 5 966 6 030 26 042
Harvested assets (11 426) (4 630) (6 114) (6 664) (28 834)
Reclassifications \u2013 \u2013 (2) \u2013 (2)
Fair value adjustment on biological assets (Note 23) 822 202 ( 94) 134 1 064
Fair value as at 30 June 2024 8 858 5 053 4 834 3 734 22 479
Additions 10 386 5 396 4 845 5 793 26 420
Harvested assets (9 938) (4 929) (5 314) (6 262) (26 443)
Reclassifications (12) 4 (19) 27 \u2013
Write-offs (13) (4) (12) \u2013 (29)
Fair value adjustment on biological assets (Note 23) (511) 778 (178) 19 108
Fair value as at 30 June 2025 8 770 6 298 4 156 3 311 22 535
Crops by type:
Winter crops
Summer crops
Rapeseed
Forage crops
Total crops
Total hectares sown as at 30 June 2025 7,039 5,721 3,046 3,232 19,038
Total hectares sown as at 30 June 2024 6,718 5,305 3,247 3,631 18,901
During the years ended 30 June 2025 and 30 June 2024, there were no transfers between the different levels of fair value hierarchy. As at 30 June 2025, part of animals and livestock of the Group with the carrying value of EUR 5,910 thousand (as at 30 June 2024 \u2013 EUR 4,845 thousand) were pledged to banks as a collateral for the loans (Note 17).
Harvested crops by type (unaudited):
Winter crops
Summer crops
Rapeseed
Forage crops
Total crops
Total harvest for the year ended 30 June 2025 (t) 50,232 64,733 10,933 66,123 192,021
Total harvest for the year ended 30 June 2024 (t) 51,378 22,266 11,941 123,574 209,159
", "dimensions": { "concept": "ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-10": { "value": "9. Inventories
Group
30/06/2025 30/06/2024
Purchased goods for resale 119,348 151,134
Raw materials and other inventories 112,517 75,317
Right- of -return assets 1,270 1,037
Commitments to purchase agricultural produce (Note 12) (1,437) (461)
Less: net realizable value allowance (4,273) (4,251)
Net realizable value 227,425 222,776
The acquisition cost of the Group\u2019s inventories accounted for at net realizable value as at 30 June 2025 amounted to EUR 20,223 thousand (as at 30 June 2024 \u2013 EUR 22,749 thousand). Inventory allowance and write-downs mainly related to the reduction of goods for resale to their net realisable value, as well as to the allowance and/or write-off of obsolete and slow-moving items. Write-downs of the Group\u2019s inventories to net realisable value are recognised in the statement of pro t or loss and other comprehensive income under the cost of sales. The most signi cant amount of allowance charged of inventories is related to Partners for farmers business segment. Movement in inventory write-down allowance:
Balance as at 30 June 2023 (4,182)
Allowance charged for the year (1,834)
Written-off during the year \u2013
Reversed during the year 1,765
Balance as at 30 June 2024 (4,251)
Allowance charged for the year (1,909)
Written-off during the year 450
Reversed during the year 1,437
Balance as at 30 June 2025 (4,273)
Inventories recognized as an expense during the period are disaggregated as follows:
Group
30/06/2025 30/06/2024
Cost of sales 1,156,617 1,137,300
Operating (expenses) 24,577 25,372
Other (expenses) 767 404
1,181,961 1,163,076
Operating (expenses) include consumed fuel and materials, and spare parts. Other (expenses) include cost of re-sold goods and cost of sold raw material and other inventories. The Group had a part of inventories with the carrying amount of EUR 175,891 thousand as at 30 June 2025 (30 June 2024 \u2013 EUR 180,057 thousand) held at warehouses rented from third parties. As at 30 June 2025, part of inventories of the Group with the carrying value of EUR 204,837 thousand (as at 30 June 2024 \u2013 EUR 179,833 thousand) were pledged to banks as collateral for the loans (Note 17). 9. Inventories /continued Readily Marketable Inventories (RMI) \u2013 These are inventories of wheat, barley, triticale, oats, rapeseed, corn, oils, soybean meal, rapeseed meal, sunflower meal, and other products of a similar nature that can be easily converted into cash (within less than 90 days) because: their ownership and transfer rights are not restricted in any way; their price risk is mitigated through either a forward physical sale or a hedging transaction; they are not intended for processing into higher value-added products; and their conversion into cash to reduce nancial obligations would not have a materially adverse impact on the business. Group 30/06/2025 30/06/2024 Readily marketable inventories 19,965 17,823 Other inventories 211,733 209,204 Less: Net realizable value allowance (4,273) (4,251) Net realizable value 227,425 222,77", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-670": { "value": "10. Prepayments
Group
30/06/2025 30/06/2024
Prepayments to agricultural produce growers 5,644 3,090
Prepayments to other suppliers 18,897 7,345
Prepayments for services (Note 7) \u2013 213
Less: allowance for doubtful prepayments to other suppliers
(139)
(101)
24,402 10,547
During year ended 30 June 2025 and 30 June 2024, prepayments were made directly to agricultural produce growers of production growers or other suppliers. These payments are non-interest bearing and are generally collectible from the agricultural produce growers within 120 \u2013 360 days by delivering grain to the Group. The increase in prepayments to other suppliers as at 30 June 2025 mainly relates to advance payments for fertilizers. The growth reflects the higher purchase volumes driven by the Group\u2019s expanded market presence and sales capacity, which allows maintaining larger inventory levels in anticipation of future sales. As at 30 June 2025, part of prepayments of the Group with the carrying value of EUR 13,638 thousand (as at 30 June 2024 \u2013 EUR 7,240 thousand) were pledged to banks as collateral for the loans (Note 17)", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasePrepaymentsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-11": { "value": "11. Trade receivables/continued Changes in allowance for trade receivables for the years ended 30 June 2025 and 30 June 2024 were on line Expenses of impairment of trade receivables, contract assets and other receivables in the statement pro t and loss and other comprehensive income . The ageing analysis of the Group\u2019s trade receivables as at 30 June 2025 and 30 June 2024 is as follows (less allowance):
Amounts receivable from customers Amounts receivable from customers whose payment term has already passed
whose payment term has not passed Total
less than 90 days
91-180 days
more than 180 days
2024 271,684 19,973 1,148 3,004 295,809
2025 333,560 12,762 678 638 347,638
As at 30 June 2025, the Group transferred rights to part of its trade receivables with the value of EUR 304,823 thousand (as at 30 June 2024 \u2013 EUR 257,872 thousand) to banks as collateral for the loans (Note 17). Factorized trade receivables in the amount of EUR 18,584 thousand as at 30 June 2025 (as at 30 June 2024 \u2013 EUR 24,115 thousand) are included in aggregate amount of collateral for the loans. The fair value of the Group\u2019s and the Company\u2019s trade receivables approximate their carrying amount, as it have a high credit rating and short term maturities. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-703": { "value": "Changes in allowance for trade receivables for the years ended 30 June 2025 and 30 June 2024 were on line Expenses of impairment of trade receivables, contract assets and other receivables in the statement pro t and loss and other comprehensive income ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-704": { "value": "12. Other current assets and contract assets
Group
30/06/2025 30/06/2024
Financial assets
Contract assets 9,227 5,733
National Paying Agency 3,378 3,590
Loans receivable 883 256
Receivable amount from disposal of property, plant and equipment 303 100
Allowance for expected credit losses (508) (548)
Other receivables 2,927 1,197
Total financial assets 16,210 10,328
Non-financial assets
VAT receivable 1,400 1,568
Other recoverable taxes 165 157
Total non-financial assets 1,565 1,725
17,775 12,053
Changes in allowance for other accounts receivables for the years ended 30 June 2025 and 30 June 2024 were included into expenses of impairment of trade receivables, contract assets and other receivables in the statement of pro t (loss) and other comprehensive income. Allowance of contract assets is assessed using the expected credit loss (ECL) model, consistent with trade receivables. Refer to Note 11. The National Paying Agency is a state institution that administers support for agriculture and rural development and sheries, EU common agricultural policy money. The fair value of the Group\u2019s and the Company\u2019s other receivables approximate to their carrying amount. Set out below is the movement in the allowance for expected credit losses of other receivables: The ageing analysis of the Group\u2019s other receivables (except for non-financial assets) as at 30 June 2025 and 30 June 2024 is as follows:
Other accounts receivable neither
Past due but not impaired Total
past due nor impaired
less than 91-180 180 -270 more than
90 days days days 271 days
2024 10,328 - - - - 10,328
2025 16,210 \u2013 \u2013 \u2013 \u2013 16,210
Individually impaired
Balance as at 30 June 2023 667
Written-off during the year (119)
Balance as at 30 June 2024 548
Reversed during the year (40)
Balance as at 30 June 2025 508
The Group uses the hierarchy described in Note 2.18 for determining and disclosing the fair value of nancial instruments by valuation technique: As at 30 June 2025 and 30 June 2024, restricted cash balance mostly consists of cash at bank account, held as a deposit for trading in the futures exchange and reserved for other purposes. The Group concludes forward agreements with xed price with Lithuanian and Latvian agricultural production growers for purchase/sale of agricultural produce. For part of such agreements the Group does not have agreed sales/purchases contracts with xed price. As at 30 June 2025 and 30 June 2024, to hedge the arising risk of price fluctuations for the total amount of such unutilized purchase or sales commitments the Group concluded futures contracts that are traded on NYSE Euronext Paris SA exchange. The Group hedges the risk of rapeseed oil and rapeseed meal price fluctuations by entering into over-the-counter (OTC) contracts traded in the Rotterdam and Neuss Spyck markets. There is an economic relationship between the hedged items and the hedging instruments as the terms of the forward agreement match the terms of the commodity future contract (i.e., notional amount and expected payment date). The Group has established a hedge ratio of 1:1 for the hedging relationships as the underlying risk of the commodity future contracts are identical to the hedged risk components. To test the hedge effectiveness, the Group uses the hypothetical derivative method and compares the changes in the fair value of the hedging instruments against the changes in fair value of the hedged items attributable to the hedged risks. The hedge ineffectiveness can arise from: Differences in the timing of the cash flows of the hedged items and the hedging instruments; The counterparties\u2019 credit risk differently impacting the fair value movements of the hedging instruments Changes to the forecasted amount of cash flows of hedged items and hedging instruments
Group
30/06/2025 30/06/2024
Derivative financial assets
Derivative financial instruments used to hedge the price risk (current portion) \u2013 assets
Level 1
932
1 471
Foreign exchange forward and swap contracts \u2013 assets
Level 2
38
122
Total derivative financial instruments assets: 970 1,593
Derivative financial liabilities
Derivative financial instruments used to hedge the interest risk (current portion) \u2013
Level 1
\u2013
(125)
(liabilities)
Foreign exchange forward and swap contracts \u2013 (liabilities)
Level 2
(251)
(36)
Total derivative financial instruments liabilities: (251) (161)
Other financial assets
Restricted cash 444 916
Other financial assets 83 211
Total other financial assets: 527 1,127
13. Other financial assets and derivative financial instruments/continued The Group has recognised in the statement of nancial position the following derivative nancial instruments:
Group 30/06/2025 30/06/2024
Fair value hedge - Commitments to purchase agricultural produce (hedged item) (Note 9)
(1,437)
(461)
Fair value derivative financial instrument used to hedge the price risk of grains (designated as hedging
901
1,998
instruments)
Cash flow derivative financial instrument used to hedge the price risk of grains (designated as hedging
31
272
instruments)
Cash flow derivative financial instrument used to hedge the price risk of natural gas (designated as
hedging instruments)
\u2013
(125)
Cash flow derivative financial instrument used to hedge the foreign exchange rate risk (not designated as
hedging instruments)
(213)
87
The result of derivative nancial instruments designated as hedging instruments is recorded in the cost of sales of the statements of pro t
(loss) and other comprehensive income.
The result of derivative nancial instruments not designated as hedging instruments is recorded in other income (expenses) of the statements
of pro t (loss) and other comprehensive income.
The Group is holding the following derivative nancial instruments
As at 30 June 2025 Less than 1
1 to 3 months
3 to 6 months
6 to 9 months
9 to 12 months
Total
month
Foreign exchange forward contracts (Highly probable forecast purchase)
Amount EUR thousand
(43)
(295)
125
\u2013
\u2013
(213)
Average hedged price
(0.0351)
(0.4347)
0.0737
\u2013
\u2013
(0.1320)
Commodity future contracts
Amount tons thousand
\u2013
4
123
\u2013
\u2013
127
Amount EUR thousand
\u2013
59
873
\u2013
\u2013
932
Average hedged price
\u2013
14.75
7.0976
\u2013
\u2013
10.9238
As at 30 June 2024 Less than 1
1 to 3 months
3 to 6 months
6 to 9 months
9 to 12 months
Total
month
Foreign exchange forward contracts (Highly probable forecast purchase)
Amount EUR thousand
39
42
5
\u2013
\u2013
86
Average hedged price
1.0790
1.0866
\u2013
\u2013
\u2013
1.0828
Commodity future contracts
Amount tons thousand
\u2013
6
152
\u2013
(5)
153
Amount EUR thousand
\u2013
(47)
1,351
\u2013
167
1,471
Average hedged price
\u2013
(7.8333)
8.9117
\u2013
37.09
12.7228
Commodity future contracts
Amount Mwh
\u2013
4,542
3,979
\u2013
\u2013
8,521
Amount EUR thousand
\u2013
(72)
(53)
\u2013
\u2013
(125)
Average hedged price
\u2013
(15.9316)
(13.2959)
-
-
(14.6138)
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-721": { "value": "
The Group uses the hierarchy described in Note 2.18 for determining and disclosing the fair value of nancial instruments by valuation
technique:
Group
30/06/2025 30/06/2024
Derivative financial assets
Derivative financial instruments used to hedge the price risk (current portion) \u2013 assets
Level 1
932
1 471
Foreign exchange forward and swap contracts \u2013 assets
Level 2
38
122
Total derivative financial instruments assets: 970 1,593
Derivative financial liabilities
Derivative financial instruments used to hedge the interest risk (current portion) \u2013
Level 1
\u2013
(125)
(liabilities)
Foreign exchange forward and swap contracts \u2013 (liabilities)
Level 2
(251)
(36)
Total derivative financial instruments liabilities: (251) (161)
Other financial assets
Restricted cash 444 916
Other financial assets 83 211
Total other financial assets: 527 1,127
Fair value of financial instruments The Group\u2019s principal nancial instruments not carried at fair value are trade, related party and other accounts receivable, trade, related party and other payables, non-current and current borrowings. Fair value is de ned as disclosed in Note 2.18. Fair values of assets and liabilities are obtained from quoted market prices, discounted cash flow models and option pricing models as appropriate. The carrying amounts of the Group\u2019s nancial assets and liabilities (which are not carried at fair value) approximate fair value and are classi ed as level 3 according to the fair value hierarchy described in the Note 2.18. The following methods and assumptions are used to estimate the fair value of each class of nancial instruments: The carrying amount of trade, related party and other accounts receivable, current trade, related party and other accounts payable and current borrowings approximates fair value (level 3). The fair value of non-current debt is based on discounting future cash flows related to debt using market interest rate and also considering own credit risk immaterial. The fair value of non-current borrowings with variable and xed interest rates approximates their carrying amounts (level 3) ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-671": { "value": "The Group uses the hierarchy described in Note 2.18 for determining and disclosing the fair value of nancial instruments by valuation technique: As at 30 June 2025 and 30 June 2024, restricted cash balance mostly consists of cash at bank account, held as a deposit for trading in the futures exchange and reserved for other purposes. The Group concludes forward agreements with xed price with Lithuanian and Latvian agricultural production growers for purchase/sale of agricultural produce. For part of such agreements the Group does not have agreed sales/purchases contracts with xed price. As at 30 June 2025 and 30 June 2024, to hedge the arising risk of price fluctuations for the total amount of such unutilized purchase or sales commitments the Group concluded futures contracts that are traded on NYSE Euronext Paris SA exchange. The Group hedges the risk of rapeseed oil and rapeseed meal price fluctuations by entering into over-the-counter (OTC) contracts traded in the Rotterdam and Neuss Spyck markets. There is an economic relationship between the hedged items and the hedging instruments as the terms of the forward agreement match the terms of the commodity future contract (i.e., notional amount and expected payment date). The Group has established a hedge ratio of 1:1 for the hedging relationships as the underlying risk of the commodity future contracts are identical to the hedged risk components. To test the hedge effectiveness, the Group uses the hypothetical derivative method and compares the changes in the fair value of the hedging instruments against the changes in fair value of the hedged items attributable to the hedged risks. The hedge ineffectiveness can arise from: Differences in the timing of the cash flows of the hedged items and the hedging instruments; The counterparties\u2019 credit risk differently impacting the fair value movements of the hedging instruments Changes to the forecasted amount of cash flows of hedged items and hedging instruments .
Group
30/06/2025 30/06/2024
Derivative financial assets
Derivative financial instruments used to hedge the price risk (current portion) \u2013 assets
Level 1
932
1 471
Foreign exchange forward and swap contracts \u2013 assets
Level 2
38
122
Total derivative financial instruments assets: 970 1,593
Derivative financial liabilities
Derivative financial instruments used to hedge the interest risk (current portion) \u2013
Level 1
\u2013
(125)
(liabilities)
Foreign exchange forward and swap contracts \u2013 (liabilities)
Level 2
(251)
(36)
Total derivative financial instruments liabilities: (251) (161)
Other financial assets
Restricted cash 444 916
Other financial assets 83 211
Total other financial assets: 527 1,127
13. Other financial assets and derivative financial instruments/continued
The Group has recognised in the statement of nancial position the following derivative nancial instruments:
Group 30/06/2025 30/06/2024
Fair value hedge - Commitments to purchase agricultural produce (hedged item) (Note 9)
(1,437)
(461)
Fair value derivative financial instrument used to hedge the price risk of grains (designated as hedging
901
1,998
instruments)
Cash flow derivative financial instrument used to hedge the price risk of grains (designated as hedging
31
272
instruments)
Cash flow derivative financial instrument used to hedge the price risk of natural gas (designated as
hedging instruments)
\u2013
(125)
Cash flow derivative financial instrument used to hedge the foreign exchange rate risk (not designated as
hedging instruments)
(213)
87
The result of derivative nancial instruments designated as hedging instruments is recorded in the cost of sales of the statements of pro t (loss) and other comprehensive income. The result of derivative nancial instruments not designated as hedging instruments is recorded in other income (expenses) of the statements of pro t (loss) and other comprehensive income.
The Group is holding the following derivative nancial instruments.
As at 30 June 2025 Less than 1
1 to 3 months
3 to 6 months
6 to 9 months
9 to 12 months
Total
month
Foreign exchange forward contracts (Highly probable forecast purchase)
Amount EUR thousand
(43)
(295)
125
\u2013
\u2013
(213)
Average hedged price
(0.0351)
(0.4347)
0.0737
\u2013
\u2013
(0.1320)
Commodity future contracts
Amount tons thousand
\u2013
4
123
\u2013
\u2013
127
Amount EUR thousand
\u2013
59
873
\u2013
\u2013
932
Average hedged price
\u2013
14.75
7.0976
\u2013
\u2013
10.9238
As at 30 June 2024 Less than 1
1 to 3 months
3 to 6 months
6 to 9 months
9 to 12 months
Total
month
Foreign exchange forward contracts (Highly probable forecast purchase)
Amount EUR thousand
39
42
5
\u2013
\u2013
86
Average hedged price
1.0790
1.0866
\u2013
\u2013
\u2013
1.0828
Commodity future contracts
Amount tons thousand
\u2013
6
152
\u2013
(5)
153
Amount EUR thousand
\u2013
(47)
1,351
\u2013
167
1,471
Average hedged price
\u2013
(7.8333)
8.9117
\u2013
37.09
12.7228
Commodity future contracts
Amount Mwh
\u2013
4,542
3,979
\u2013
\u2013
8,521
Amount EUR thousand
\u2013
(72)
(53)
\u2013
\u2013
(125)
Average hedged price
\u2013
(15.9316)
(13.2959)
-
-
(14.6138)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-12": { "value": "The Group uses the hierarchy described in Note 2.18 for determining and disclosing the fair value of nancial instruments by valuation technique: As at 30 June 2025 and 30 June 2024, restricted cash balance mostly consists of cash at bank account, held as a deposit for trading in the futures exchange and reserved for other purposes. The Group concludes forward agreements with xed price with Lithuanian and Latvian agricultural production growers for purchase/sale of agricultural produce. For part of such agreements the Group does not have agreed sales/purchases contracts with xed price. As at 30 June 2025 and 30 June 2024, to hedge the arising risk of price fluctuations for the total amount of such unutilized purchase or sales commitments the Group concluded futures contracts that are traded on NYSE Euronext Paris SA exchange. The Group hedges the risk of rapeseed oil and rapeseed meal price fluctuations by entering into over-the-counter (OTC) contracts traded in the Rotterdam and Neuss Spyck markets. There is an economic relationship between the hedged items and the hedging instruments as the terms of the forward agreement match the terms of the commodity future contract (i.e., notional amount and expected payment date). The Group has established a hedge ratio of 1:1 for the hedging relationships as the underlying risk of the commodity future contracts are identical to the hedged risk components. To test the hedge effectiveness, the Group uses the hypothetical derivative method and compares the changes in the fair value of the hedging instruments against the changes in fair value of the hedged items attributable to the hedged risks. The hedge ineffectiveness can arise from: Differences in the timing of the cash flows of the hedged items and the hedging instruments; The counterparties\u2019 credit risk differently impacting the fair value movements of the hedging instruments Changes to the forecasted amount of cash flows of hedged items and hedging instruments .
Group
30/06/2025 30/06/2024
Derivative financial assets
Derivative financial instruments used to hedge the price risk (current portion) \u2013 assets
Level 1
932
1 471
Foreign exchange forward and swap contracts \u2013 assets
Level 2
38
122
Total derivative financial instruments assets: 970 1,593
Derivative financial liabilities
Derivative financial instruments used to hedge the interest risk (current portion) \u2013
Level 1
\u2013
(125)
(liabilities)
Foreign exchange forward and swap contracts \u2013 (liabilities)
Level 2
(251)
(36)
Total derivative financial instruments liabilities: (251) (161)
Other financial assets
Restricted cash 444 916
Other financial assets 83 211
Total other financial assets: 527 1,127
13. Other financial assets and derivative financial instruments/continued The Group has recognised in the statement of nancial position the following derivative nancial instruments:
Group 30/06/2025 30/06/2024
Fair value hedge - Commitments to purchase agricultural produce (hedged item) (Note 9)
(1,437)
(461)
Fair value derivative financial instrument used to hedge the price risk of grains (designated as hedging
901
1,998
instruments)
Cash flow derivative financial instrument used to hedge the price risk of grains (designated as hedging
31
272
instruments)
Cash flow derivative financial instrument used to hedge the price risk of natural gas (designated as
hedging instruments)
\u2013
(125)
Cash flow derivative financial instrument used to hedge the foreign exchange rate risk (not designated as
hedging instruments)
(213)
87
The result of derivative nancial instruments designated as hedging instruments is recorded in the cost of sales of the statements of pro t (loss) and other comprehensive income. The result of derivative nancial instruments not designated as hedging instruments is recorded in other income (expenses) of the statements of pro t (loss) and other comprehensive income. The Group is holding the following derivative nancial instruments.
As at 30 June 2025 Less than 1
1 to 3 months
3 to 6 months
6 to 9 months
9 to 12 months
Total
month
Foreign exchange forward contracts (Highly probable forecast purchase)
Amount EUR thousand
(43)
(295)
125
\u2013
\u2013
(213)
Average hedged price
(0.0351)
(0.4347)
0.0737
\u2013
\u2013
(0.1320)
Commodity future contracts
Amount tons thousand
\u2013
4
123
\u2013
\u2013
127
Amount EUR thousand
\u2013
59
873
\u2013
\u2013
932
Average hedged price
\u2013
14.75
7.0976
\u2013
\u2013
10.9238
As at 30 June 2024 Less than 1
1 to 3 months
3 to 6 months
6 to 9 months
9 to 12 months
Total
month
Foreign exchange forward contracts (Highly probable forecast purchase)
Amount EUR thousand
39
42
5
\u2013
\u2013
86
Average hedged price
1.0790
1.0866
\u2013
\u2013
\u2013
1.0828
Commodity future contracts
Amount tons thousand
\u2013
6
152
\u2013
(5)
153
Amount EUR thousand
\u2013
(47)
1,351
\u2013
167
1,471
Average hedged price
\u2013
(7.8333)
8.9117
\u2013
37.09
12.7228
Commodity future contracts
Amount Mwh
\u2013
4,542
3,979
\u2013
\u2013
8,521
Amount EUR thousand
\u2013
(72)
(53)
\u2013
\u2013
(125)
Average hedged price
\u2013
(15.9316)
(13.2959)
-
-
(14.6138)
", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-723": { "value": "The Group uses the hierarchy described in Note 2.18 for determining and disclosing the fair value of nancial instruments by valuation technique
Group
30/06/2025 30/06/2024
Derivative financial assets
Derivative financial instruments used to hedge the price risk (current portion) \u2013 assets
Level 1
932
1 471
Foreign exchange forward and swap contracts \u2013 assets
Level 2
38
122
Total derivative financial instruments assets: 970 1,593
Derivative financial liabilities
Derivative financial instruments used to hedge the interest risk (current portion) \u2013
Level 1
\u2013
(125)
(liabilities)
Foreign exchange forward and swap contracts \u2013 (liabilities)
Level 2
(251)
(36)
Total derivative financial instruments liabilities: (251) (161)
Other financial assets
Restricted cash 444 916
Other financial assets 83 211
Total other financial assets: 527 1,127
", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-13": { "value": "14. Cash and cash equivalents As at 30 June 2025, the Group pledged cash of EUR 5,735 thousand (EUR 4,713 thousand as at 30 June 2024) to banks as collateral for the loans (Note 17). As at 30 June 2025 the Group has an amount EUR 444 thousand of restricted cash balances held in the pledged accounts. (As at 30 June 2024 \u2013 EUR 30 thousand.) Fair value of cash and cash equivalents in 30 June 2025 and 30 June 2024 approximately equal to their residual value. The Group has also assessed the expected credit losses (ECL) for cash and cash equivalents the overall effect was immaterial. For the purposes of the consolidated cash flow statement, cash and cash equivalents as of 30 June 2025 and 30 June 2024 amounted to:
Group Company
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Cash at bank 13,180 15,850 82 305
Cash in transit 379 76 \u2013 \u2013
Cash on hand 170 111 \u2013 \u2013
13,729 16,037 82 305
Overdraft \u2013 \u2013 \u2013 \u2013
Cash and cash equivalents 13,729 16,037 82 305
Group Company
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Cash at bank 13,180 15,850 82 305
Cash in transit 379 76 \u2013 \u2013
Cash on hand 170 111 \u2013 \u2013
13,729 16,037 82 305
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-14": { "value": "15. Equity attributable to shareholders of the company Dividends Dividends declared by the parent company during the year:
Dividends per share, In euro Amount of dividends declared EUR
thousand
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Declared during the year 0.03 0.02 4,995 4,169
0.03 0.02 4,995 4,169
As of the date these nancial statements were authorized for issue, the Company had not declared or proposed any dividends for the reporting period 2024/2025. Legal reserve A legal reserve is a compulsory reserve under the Lithuanian legislation. Annual transfers of not less than 5% of net pro t, calculated in accordance with International Financial Reporting Standards, are compulsory until the reserve reaches 10% of the share capital. As at 30 June 2025, the legal reserve is EUR 8,468 thousand (as at 30 June 2024 \u2013 EUR 4,672 thousand). Legal reserve was fully formed as at 30 June 2025. Own shares During the year ended 30 June 2025, the Company disposed of 62,000 own shares. Additionally, the Company used 53,310 of own shares to settle the exercise of granted share options. The net result of those transaction is recognized directly to the statement of changes in equity. During the year ended 30 June 2024, the Company disposed of 26,000 own shares, net result of this transaction is recognized directly to the statement of changes in equity. Foreign currency translation reserve The Foreign Currency Translation Reserve stems from currency exchange rate variances encountered during the consolidation process of Linas Agro A/S, LLC Linas Agro Ukraine, KG Polska Sp.zo.o., OOO KLM, Nordic Agro Investment Limited. Share-based payment reserve As at 30 June 2025, the Group / Company accounted EUR 27 thousand (as at 30 June 2024 \u2013 EUR 56 thousand) of expenses related to employees participating in share options incentive. Additional information is disclosed in Note 29.", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-672": { "value": "Dividends Dividends declared by the parent company during the year:
Dividends per share, In euro Amount of dividends declared EUR
thousand
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Declared during the year 0.03 0.02 4,995 4,169
0.03 0.02 4,995 4,169
As of the date these nancial statements were authorized for issue, the Company had not declared or proposed any dividends for the reporting period 2024/2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-705": { "value": "0.03", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "fact-706": { "value": "0.02", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:529900UB9QON717IL030", "period": "2023-01-07T00:00:00/2024-07-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "fact-15": { "value": "16. Grants and subsidies
Balance as at 30 June 2023 8,565
Received 925
Grants used (103)
Amortization (972)
Balance as at 30 June 2024 8,415
Received 4,401
Grants used (358)
Amortization (1,146)
Balance as at 30 June 2025 11,312
As at 30 June 2025, the amount is presented in the statement of nancial position as non-current liabilities of EUR 11,312 thousand. (As at 30 June 2024, EUR 8,415 thousand as non-current liabilities.) The major part of the Group\u2019s grants consists of the funds received from the European Union and National Paying Agency for the purpose of an acquisition of machinery and equipment (property, plant and equipment). The amortization of grants of the Group for the years ended 30 June 2025 and 30 June 2024 was included into the following captions:
Group
30/06/2025 30/06/2024
Cost of sales (reducing the depreciation expenses of related assets) 990 810
Operating expenses (reducing the depreciation expenses of related assets) 36 36
Biological assets 120 126
1,146 972
For the year ended 30 June 2025, the Group received the subsidies for the poultry activities, livestock, related mainly to the compensation for cost increases for the production resources such as: gas, electricity, fodder raw materials in amount of the EUR 416 thousand (Note 26). For the year ended 30 June 2024, the Group received the subsidies for the poultry activities, livestock, related mainly to the compensation for cost increases for the production resources such as: gas, electricity, fodder raw materials in amount of the EUR 235 thousand (Note 26)", "dimensions": { "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-16": { "value": "17. Borrowings
Group Company
30/06/2025 30/06/2024 30/06/2025
30/06/2024
1
Non-current borrowings
Bank borrowings secured by the Group assets 88,941 60,017 21,200 26,500
88,941 60,017 21,200 26,500
Current borrowings
Current portion of non-current bank borrowings 21,764 18,477 5,300 5,300
Current bank borrowings secured by the Group assets 224,740 188,404 7,711 1,765
Other current related parties\u2019 borrowings (Note 32) \u2013 \u2013 8,115 17,335
Supplier financing arrangments (Note 20) 3,871 \u2013 \u2013 \u2013
250,375 206,881 21,126 24,400
339,316 266,898 42,326 50,900
Interest payable is normally settled monthly throughout the nancial year. As at 30 June 2025 and 30 June 2024, part of shares, intangible assets, property, plant and equipment, biological assets, non-current receivables, prepayments, inventories, other accounts receivable and contract assets, trade receivables, cash and cash equivalents were pledged to banks as a collateral for the loans (Notes 3, 4, 5, 7, 8, 9, 10, 11, 12, 14). Compliance with the covenants of the borrowing agreements The Group has loan agreements with nancial institutions. The classi cation of these borrowings as non-current depends on the Group\u2019s compliance with certain nancial covenants. As of 30 June 2025, the loan agreements applicable at the consolidated Group level include the following subsequent key nancial covenants, for which compliance will be tested within the next 12 months: RMI adjusted debt level \u2013 not higher than 5; Net Debt / EBITDA \u2013 not higher than 6.5; Long-term debt / EBITDA \u2013 not higher than 2.5; Equity to Total Assets ratio \u2013 must exceed 30%. At 30 June 2025 all Group companies complied with all covenant\u2019s requirements, except those mentioned below: As at 30 June 2025, the Group companies UAB Dotnuva Baltic, AS Dotnuva Baltic and SIA Dotnuva Baltic were not in full compliance with certain conditions stipulated in their loan agreements with AS Luminor Bank and AB Luminor Bank. The Group companies have received the waiver before the end of the nancial year, that no sanctions will be taken for non-ful lment of contractual conditions. As at 30 June 2025, the Group company Luk\u0161i\u0173 \u017d\u016aB did not comply with certain conditions under its loan agreement with AB SEB Bank. The Group Company has received the waiver before the end of the nancial year, that no sanctions will be taken for non-ful lment of contractual conditions. Weighted average effective interest rates of borrowings outstanding at the year-end:
Group Company
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Current borrowings 3.85% 5.38% 3.49% 5.68%
Non-current borrowings 4.49% 6.08% 4.86% 6.05%
1 To ensure comparability, the comparative information for 2023/2024 in the financial statements has been adjusted to reflect certain presentation changes 17. Borrowings/continued Borrowings at the end of the year in functional and foreign currencies (EUR equivalent):
Group Company
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Borrowings denominated in:
Euro 337,351 264,470 42,326 50,900
US Dollar 718 797 \u2013 \u2013
Belarusian rouble 1,247 1,626 \u2013 \u2013
Russian rouble \u2013 5 \u2013 \u2013
339,316 266,898 42,326 50,900
As at 30 June 2025, the Group\u2019s not utilized credit lines comprise 173,831 thousand (as at 30 June 2024 \u2013 EUR 227,818 thousand). The fair value of the Group\u2019s and the Company\u2019s borrowings approximate to their carrying amount. The fair values of the Group\u2019s interest-bearing loans and borrowings are evaluated by the Group based on the level 3 valuation method.. Borrowings repayment terms:
Group Company
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Until 1 year 250,739 206,881 21,126 24,400
from 1 to 2 years 43,665 26,266 21,200 26,500
from 2 to 5 years 37,000 33,683 \u2013 \u2013
more than 5 years 7,912 68 \u2013 \u2013
339,316 266,898 42,326 50,900
", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-17": { "value": "18. Lease liabilities The assets leased by the Group under lease contracts consist of land, premises, machinery and equipment, vehicles and other property, plant and equipment. The terms of lease do not include restrictions on the activities of the Group in connection with the dividends, additional borrowings or additional lease agreements.
Group
Company
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Non-current lease liabilities
Lease liabilities related to right of use assets 41,861 32,463 11,661 12,027
Lease liabilities related to other assets \u2013 3,314 \u2013 \u2013
41,861 35,777 11,661 12,027
Current lease liabilities
Lease liabilities related to right of use assets 10,673 9,138 569 524
Lease liabilities related to other assets \u2013 5,811 \u2013 \u2013
10,673 14,949 569 524
52,534 50,726 12,230 12,551
Compliance with the covenants of the lease liabilities: As at 30 June 2025, the Group companies UAB Dotnuva Baltic and UAB Dotnuva Rent and AS Dotnuva Baltic have not ful lled part of conditions under agreements UAB Luminor lizingas and AS Luminor Liising. The Group Companies have received the waiver before the end of the nancial year, that no sanctions will be taken for non-ful lment of contractual conditions. As at 30 June 2025, the Group companies Auk\u0161tadvario \u017d\u016aB, Lab\u016bnavos \u017d\u016aB, Luk\u0161i\u0173 \u017d\u016aB, Sidabravo \u017d\u016aB, \u017dibartoni\u0173 \u017d\u016aB, Medeiki\u0173 \u017d\u016aB, Nemuno \u016bkis \u017d\u016aB, UAB Landvesta 1, UAB Dotnuva Rent, UAB Dotnuva Seeds, UAB Akola Farming have not ful lled part of conditions under agreements AB SEB Bank The Group Companies have received the waiver before the end of the nancial year, that no sanctions will be taken for non-ful lment of contractual conditions. Lease liabilities repayment terms:
Group Company
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Until 1 year 10,673 14,949 569 524
from 1 to 2 years 9,495 8,115 548 537
from 2 to 5 years 15,362 13,129 1,730 1,699
more than 5 years 17,004 14,533 9,383 9,791
52,534 50,726 12,230 12,551
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-18": { "value": "19. Provisions
Group
30/06/2025 30/06/2024
Non-current provisions 1,622 1,218
Current provisions 3,359 3,663
4,981 4,881
The movement of the Group's provisions was as follows: Group
Provision for employee Assurance type Tax Other Total:
benefits warranty risk provisions
Balance as at 30 June 2023 1,123 923 2,509 239 4,794
Utilised (-) (47) (452) \u2013 (140) (639)
Additionally formed (+) 278 550 664 \u2013 1,492
Unused amounts reversed (-) (1) (76) (681) \u2013 (758)
Unwinding of discount and changes in the discount rate (9) \u2013 \u2013 \u2013 (9)
Balance as at 30 June 2024 1,345 946 2,492 98 4,881
Utilised (-) (28) (268) \u2013 \u2013 (296)
Additionally formed (+) 508 740 \u2013 388 1,636
Unused amounts reversed (-) (204) (85) (897) (88) (1,274)
Unwinding of discount and changes in the discount rate 13 20 \u2013 1 34
Balance as at 30 June 2025 1,634 1,353 1,595 399 4,981
Non-current part 1,019 328 \u2013 275 1,622
Current part 615 1,025 1,595 124 3,359
\u2022 Provision for employee bene ts Provisions for employee bene ts include a statutory retirement bene t payable to the Group\u2019s employees. The period of non-current provision is calculated according to each employee using actuarial assumptions that include the age of employee, mortality risk, index of staff turnover, discount rate and the expected salary growth rate. The key assumptions applied in determining the Group's projected bene t obligation for the employees are as follows:
30/06/2025 30/06/2024
Discount rate 3.85% 3.72%
Staff turnover rate
1
 15.74% 11.00%
Statistical annual salary increase
2
 6.28% 4.81%
\u2022 Assurance type warranty The Group recognizes an assurance type warranty for expected warranty claims related to equipment sold during the year, based on past experience with repairs and returns. It is anticipated that these costs will be incurred in the following nancial year. The assumptions used to calculate the warranty provision are based on the current sales level and available information regarding returns within the warranty period for the sold equipment. 1 In the financial statements, the Group disclosed the average employee turnover rate at the group level because of turnover rates, which vary significantly among our diverse companies. 2 In the financial statements, the Group disclosed the average Statistical annual salary increase at the group level because of salary growth rates, which vary significantly among our diverse companies. 19. Provisions/continued \u2022 Tax risk The Group's companies in Latvia utilized packaging services provided by third parties. A potential tax risk was identi ed that these services could be classi ed as employee hiring, which may result in the obligation to pay social security and personal income tax (PIT). In response to this risk and in accordance with the precautionary principle, the Group's company established a provision covering 50% of the potential tax liability. \u2022 Other provisions The Group company leases land in Latvia where a grain elevator is located. Upon expiry of the lease in 16 years, the Company is obliged to restore the land plot to its original condition. A provision has been recognized for these environmental restoration obligations", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-673": { "value": "Provision for employee bene ts Provisions for employee bene ts include a statutory retirement bene t payable to the Group\u2019s employees. The period of non-current provision is calculated according to each employee using actuarial assumptions that include the age of employee, mortality risk, index of staff turnover, discount rate and the expected salary growth rate. The key assumptions applied in determining the Group's projected bene t obligation for the employees are as follows:
30/06/2025 30/06/2024
Discount rate 3.85% 3.72%
Staff turnover rate
1
 15.74% 11.00%
Statistical annual salary increase
2
 6.28% 4.81%
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-19": { "value": "20. Trade payables and supplier finance arrangements
Group Company
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Trade payables 172,093 185,235 18 55
Payables to related parties 384 272 8 115 17 335
172,477 185,507 8,133 17,390
Trade payables are non-interest bearing and are normally settled witihin 360-day term. Group trade payables consist of payable amounts for goods and services. Supplier financing arrangements The Group participates in supplier nancing arrangements with external nancial institutions. Under these arrangements, suppliers may obtain early payment from banks or other nanciers, while the Group settles its obligations with the nanciers in line with the agreed terms. Participation is at the discretion of the suppliers, and the Group does not provide additional guarantees or collateral to the nanciers. The purpose of these arrangements is to provide liquidity flexibility to suppliers and to ensure more stable settlement, while enabling the Group to manage its working capital more ef ciently. Terms and classi cation of the arrangements Normal payment terms across the Group\u2019s entities are not uniform and range from 5 to 180 days. Accordingly, the Group classi es supplier nancing arrangements as follows: Arrangements classified as trade payables: Most of the Group\u2019s subsidiaries enter into supplier nancing arrangements that are classi ed as trade payables. Under these arrangements, suppliers may choose to receive early payment from the nanciers; however, this does not affect the Group\u2019s payment schedule \u2013 the Group continues to settle its obligations under the same terms, which are consistent with its usual commercial practices within the 5 to 180 day range. Accordingly, these liabilities are presented as trade payables, as their economic substance does not differ from ordinary trade payables. Arrangements classified as borrowings: One of the Group\u2019s subsidiaries enters into supplier factoring arrangements that are classi ed as borrowings. The usual settlement term with this subsidiary\u2019s suppliers is around 30 days; however, under these arrangements, the payment to the nancier may be extended up to 180 days. As a result, the actual settlement period signi cantly deviates from the normal range, and additional interest is charged for the extension. In view of these terms, the obligations are, in substance, equivalent to borrowings and are therefore presented as borrowings, rather than as trade payables, in the consolidated nancial statements.
Group
30/06/2025 30/06/2024
Presented within trade payables: 8,394 20,373
of which suppliers have received payments:
7,741
19,770
Presented within Borrowings 3,870 \u2013
of which suppliers have received payments:
3,870
\u2013
During 2024/2025 and 2023/2024, there were no signi cant non-cash changes affecting the carrying amounts of these liabilities. 21. Other non\u2013current liabilities, other current liabilities, and contract liabilities
Group
30/06/2025
30/06/2024
Other non-current liabilities
Refund liability 1,377 1,181
Total other non-current liabilities 1,377 1,181
Contract liabilities
Short-term advances for services or goods 4,116 3,422
Short-term advances for services or goods from related parties (Note 32) 196 \u2013
Deferred revenue from contracts with customers 743 200
Total contract liabilities 5,055 3,622
Other current liabilities
Vacation accrual 14,969 13,127
Payroll related liabilities 12,451 11,012
Bonuses to employees 10,250 11,987
VAT payable 7,552 9,277
Accrued expenses 2,149 2,558
Payable amount for property,plant and equipment 1,763 131
Other liabilities 3,229 2,680
Total other current liabilities 52,363 50,772
Contract liabilities consist of advance payments received from customers, primarily related to the sale and servicing of machinery, equipment installation services, and other products and services provided to farmers, as well as sales of food products. The contracts with customers do not include any variable consideration. The advance payments are classi ed as current liabilities, as they are expected to be recognized as revenue within a period of less than one year. Other current liabilities are non-interest bearing and have an average settlement term of three months", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-722": { "value": "
21. Other non\u2013current liabilities, other current liabilities, and contract liabilities
Group
30/06/2025
30/06/2024
Other non-current liabilities
Refund liability 1,377 1,181
Total other non-current liabilities 1,377 1,181
Contract liabilities
Short-term advances for services or goods 4,116 3,422
Short-term advances for services or goods from related parties (Note 32) 196 \u2013
Deferred revenue from contracts with customers 743 200
Total contract liabilities 5,055 3,622
Other current liabilities
Vacation accrual 14,969 13,127
Payroll related liabilities 12,451 11,012
Bonuses to employees 10,250 11,987
VAT payable 7,552 9,277
Accrued expenses 2,149 2,558
Payable amount for property,plant and equipment 1,763 131
Other liabilities 3,229 2,680
Total other current liabilities 52,363 50,772
Contract liabilities consist of advance payments received from customers, primarily related to the sale and servicing of machinery, equipment
installation services, and other products and services provided to farmers, as well as sales of food products.
The contracts with customers do not include any variable consideration. The advance payments are classi ed as current liabilities, as they are
expected to be recognized as revenue within a period of less than one year.
Other current liabilities are non-interest bearing and have an average settlement term of three months.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-707": { "value": "21. Other non\u2013current liabilities, other current liabilities, and contract liabilities
Group
30/06/2025
30/06/2024
Other non-current liabilities
Refund liability 1,377 1,181
Total other non-current liabilities 1,377 1,181
Contract liabilities
Short-term advances for services or goods 4,116 3,422
Short-term advances for services or goods from related parties (Note 32) 196 \u2013
Deferred revenue from contracts with customers 743 200
Total contract liabilities 5,055 3,622
Other current liabilities
Vacation accrual 14,969 13,127
Payroll related liabilities 12,451 11,012
Bonuses to employees 10,250 11,987
VAT payable 7,552 9,277
Accrued expenses 2,149 2,558
Payable amount for property,plant and equipment 1,763 131
Other liabilities 3,229 2,680
Total other current liabilities 52,363 50,772
Contract liabilities consist of advance payments received from customers, primarily related to the sale and servicing of machinery, equipment installation services, and other products and services provided to farmers, as well as sales of food products. The contracts with customers do not include any variable consideration. The advance payments are classi ed as current liabilities, as they are expected to be recognized as revenue within a period of less than one year. Other current liabilities are non-interest bearing and have an average settlement term of three months", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-674": { "value": "21. Other non\u2013current liabilities, other current liabilities, and contract liabilities
Group
30/06/2025
30/06/2024
Other non-current liabilities
Refund liability 1,377 1,181
Total other non-current liabilities 1,377 1,181
Contract liabilities
Short-term advances for services or goods 4,116 3,422
Short-term advances for services or goods from related parties (Note 32) 196 \u2013
Deferred revenue from contracts with customers 743 200
Total contract liabilities 5,055 3,622
Other current liabilities
Vacation accrual 14,969 13,127
Payroll related liabilities 12,451 11,012
Bonuses to employees 10,250 11,987
VAT payable 7,552 9,277
Accrued expenses 2,149 2,558
Payable amount for property,plant and equipment 1,763 131
Other liabilities 3,229 2,680
Total other current liabilities 52,363 50,772
Contract liabilities consist of advance payments received from customers, primarily related to the sale and servicing of machinery, equipment installation services, and other products and services provided to farmers, as well as sales of food products. The contracts with customers do not include any variable consideration. The advance payments are classi ed as current liabilities, as they are expected to be recognized as revenue within a period of less than one year. Other current liabilities are non-interest bearing and have an average settlement term of three months", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-708": { "value": "
22. Segment information
The main segments of the Group \u2013 \u201cPartners for farmers\u201d, \u201cFarming\u201d, \u201cFood production\u201d and \u201cOther products and services.\u201d The Group
management follows its performance by operating segments that are consistent with the line of business speci ed in the Group\u2019s strategy:
\u2022 The \u201cPartners for farmers\u201d segment includes trade of wheat, rapeseed, barley, other grains, oilseeds, suncake and sunmeal, sugar beet
pulp, soymeal, vegetable oil, rapeseed cake, and other feedstuffs, along with offering grain storage and logistics services, and it includes
the sales of fertilizers, seeds, plant protection products, machinery and equipment, grain storage facilities, spare parts, and other
equipment to agricultural produce growers and grain storage companies;
\u2022 the \u201cFarming\u201d segment includes growing of grains, rapeseed, and others as well as sales of harvest, breeding of livestock and sales of
milk and livestock. Milk is sold to local dairy companies, other production is partly used internally, partly sold;
\u2022 the \u201cFood production\u201d segment includes whole cycle poultry business (incubation of hatching eggs, broiler breeding, production of
poultry and its products, feed manufacturing for self-supply, retail sale of chicken meat and its products), production and wholesale of
flour and flour mixes, instant foods, production of canned vegetables and mushrooms, ready-to-eat soups, and other ecological food
products, production, and wholesale of breadcrumbs and breading mixes;
\u2022 the \u201cOther products and services\u201d segment includes trade in pest control and hygiene products, production and sales of extruded
products, pet food, provision of veterinary pharmaceutical services and trade in products, provision of fumigation and sanitation services.
The Group's Chief nancial of cer monitors the operating results of individual business units for the purpose of making informed decisions
regarding resource allocation and performance assessment. Segment performance is evaluated based on pro t or loss, and this assessment
aligns consistently with pro t or loss in the consolidated nancial statement.
Transfer prices between the Group companies are based on market prices in a manner similar to transactions with third parties .
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-20": { "value": "22. Segment information The main segments of the Group \u2013 \u201cPartners for farmers\u201d, \u201cFarming\u201d, \u201cFood production\u201d and \u201cOther products and services.\u201d The Group management follows its performance by operating segments that are consistent with the line of business speci ed in the Group\u2019s strategy: \u2022 The \u201cPartners for farmers\u201d segment includes trade of wheat, rapeseed, barley, other grains, oilseeds, suncake and sunmeal, sugar beet pulp, soymeal, vegetable oil, rapeseed cake, and other feedstuffs, along with offering grain storage and logistics services, and it includes the sales of fertilizers, seeds, plant protection products, machinery and equipment, grain storage facilities, spare parts, and other equipment to agricultural produce growers and grain storage companies; \u2022 the \u201cFarming\u201d segment includes growing of grains, rapeseed, and others as well as sales of harvest, breeding of livestock and sales of milk and livestock. Milk is sold to local dairy companies, other production is partly used internally, partly sold; \u2022 the \u201cFood production\u201d segment includes whole cycle poultry business (incubation of hatching eggs, broiler breeding, production of poultry and its products, feed manufacturing for self-supply, retail sale of chicken meat and its products), production and wholesale of flour and flour mixes, instant foods, production of canned vegetables and mushrooms, ready-to-eat soups, and other ecological food products, production, and wholesale of breadcrumbs and breading mixes; \u2022 the \u201cOther products and services\u201d segment includes trade in pest control and hygiene products, production and sales of extruded products, pet food, provision of veterinary pharmaceutical services and trade in products, provision of fumigation and sanitation services. The Group's Chief nancial of cer monitors the operating results of individual business units for the purpose of making informed decisions regarding resource allocation and performance assessment. Segment performance is evaluated based on pro t or loss, and this assessment aligns consistently with pro t or loss in the consolidated nancial statement. Transfer prices between the Group companies are based on market prices in a manner similar to transactions with third parties 22. Segment information/ continued Financial year ended 30 June 2025
Group
Partners for
Food Other products Adjustments and
Farming 1 Total
Revenue from contracts with customers farmers production and services eliminations
Revenue from contracts with customers
Third parties 1,076,062 40,389 448,790 15,458 \u2013 1,580,699
Intersegment 75,675 7,293 344 5,386 (88,698) \u2013
Total revenue from contracts with customers 1,151,737 47,682 449,134 20,844 (88,698) 1,580,699
Results
Operating expenses (61,398) (5,707) (43,440) (4,881) \u2013 (115,426)
Depreciation and amortization (9,377) (3,386) (14,855) ( 583) \u2013 (28,201)
Write-off bad debts and change in provisions for doubtful debts (1,918) (56) (203) (5) \u2013 (2,182)
Segment operating profit (loss) 28 930 11 260 39 170 (444) \u2013 78 916
Interest income 6,416 124 478 1,669 (2,242) 6,445
Interest (expenses) (16,469) (1,700) (3,892) (2,832) 2,241 (22,652)
Income tax and deferred tax (expenses)/income (3,425) (146) 601 1,760 (169) (1,379)
Assets
Investments in non-current assets
2
23,816 12,194 31,753 930 \u2013 68,693
Non-current assets
3
104,923 88,143 132,819 11,604 8,418 345,907
Current assets
Trade receivables (Note 11) 307,600 1,981 37,122 935 \u2013 347,638
Contract assets (Note 12) 9,061 88 86 18 (26) 9,227
Right of return assets (Note 9) 1,271 \u2013 \u2013 \u2013 \u2013 1,271
Other remaining current assets
4
231,690 35,918 72,895 32,415 (62,689) 310,229
Total current assets 549,622 37,987 110,103 33,368 (62,715) 668,365
Total assets 654,545 126,130 242,922 44,972 (54,297) 1,014,272
Liabilities
Non-current liabilities
Refund liabilities (Note 21) 1,377 \u2013 \u2013 \u2013 \u2013 1,377
Other remaining non-current liabilities 56,335 30,104 28,840 31,217 967 147,463
Total non-current liabilities 57,712 30,104 28,840 31,217 967 148,840
Current liabilities
Contract liabilities (Note 21) 4,091 4 881 567 (488) 5,055
Other remaining current liabilities
5
394,348 29,565 102,183 27,709 (61,659) 492,146
Total current liabilities 398,439 29,569 103,064 28,276 (62,147) 497,201
Total liabilities 456,151 59,673 131,904 59,493 (61,180) 646,041
Group Partners for
Farming
Food production
Other products Total
farmers and services
Performance obligation settled at a specific point in time 1,060,714 40,389 448,790 15,458 1,565,351
Performance obligation settled over time 15,348 \u2013 \u2013 \u2013 15,348
1,076,062 40,389 448,790 15,458 1,580,699
1 Intersegment revenue is eliminated on consolidation. 2 Capital expenditure consists of additions of intangible assets, property, plant and equipment and investment property. 3 The amount includes not rented investment property, part of property, plant and equipment, other investments, prepayments for financial assets, non-current loans receivable from related parties, non-current loans receivable from employees and deferred income tax asset. Goodwill is not included. 4 The amount includes current loans receivable from related parties, part of other accounts receivable (excluding receivable from National Paying Agency), restricted cash, cash and cash equivalents. 5 As at 30 June 2025 and 30 June 2024, the amount mainly includes income and other taxes payable, current payables to and current loans payable to related parties, and part of borrowings, which are managed on the Group basis. 22. Segment information/ continued Financial year ended 30 June 2024 Group
Partners for Food Other products Adjustments and
Farming\u00b2 1 Total
Revenue from contracts with customers farmers\u00b2 production and services eliminations
Third parties 1,059,063 34,585 398,137 14,453 \u2013 1,506,238
Intersegment 78,682 9,036 549 4,792 (93,059) \u2013
Total revenue from contracts with customers 1,137,745 43,621 398,686 19,245 (93,059) 1,506,238
Results
Operating expenses
2
(59,558) (6,018) (38,358) (4,393) \u2013 (108,327)
Depreciation and amortization (8,113) (2,792) (13,414) (495) \u2013 (24,814)
Provisions for onerous contracts (30) \u2013 \u2013 \u2013 \u2013 (30)
Write-off bad debts and change in provisions for doubtful debts 447 1 (263) (40) \u2013 145
Impairment of property plant and equipment 19 (1) (12) \u2013 \u2013 6
Segment operating profit (loss) 19,595 6,049 20,450 2 \u2013 46,096
Interest income 4,846 1 446 66 \u2013 5,359
Interest (expenses) (16,200) (1,108) (4,739) (2,430) \u2013 (24,477)
Income tax and deferred tax (expenses)/income (2,046) 222 87 (341) \u2013 (2,078)
Assets
Investments in non-current assets
3
12,780 6,398 26,917 748 \u2013 46,843
Non-current assets
4
83,733 85,529 110,348 9,284 (327) 288,567
Current assets
Trade receivables (Note 11) 260,143 1,101 33,568 997 \u2013 295,809
Contract assets (Note 12) 5,669 \u2013 29 35 \u2013 5,733
Right of return assets (Note 9) 1,037 \u2013 \u2013 \u2013 \u2013 1,037
Other remaining current assets
5
232,525 37,490 55,282 26,887 (57,269) 294,915
Total current assets 499,374 38,591 88,879 27,919 (57,269) 597,494
Total assets 583,107 124,120 199,227 37,203 (57,596) 886,061
Liabilities
Non-current liabilities
Refund liabilities (Note 21) 1,181 \u2013 \u2013 \u2013 \u2013 1,181
Other remaining non-current liabilities 26,055 24,089 20,304 36,463 (84) 106,827
Total non-current liabilities 27,236 24,089 20,304 36,463 (84) 108,008
Current liabilities
Contract liabilities (Note 21) 3,442 35 162 410 (427) 3,622
Other remaining current liabilities
6
364,489 25,754 107,775 20,678 (56,584) 462,112
Total current liabilities 367,931 25,789 107,937 21,088 (57,011) 465,734
Total liabilities 395,167 49,878 128,241 57,551 (57,095) 573,742
Group Partners for
Farming
Food production
Other products Total
farmers and services
Performance obligation settled at a specific point in time 1,052,081 34,585 398,137 14,453 1,499,256
Performance obligation settled over time 6,982 \u2013 \u2013 \u2013 6,982
1,059,063 34,585 398,137 14,453 1,506,238
1 Intersegment revenue is eliminated on consolidation. 2 To ensure comparability, the comparative information for 2023/2024 in the financial statements has been adjusted to reflect certain presentation changes. 3 Capital expenditure consists of additions of intangible assets, property, plant and equipment and investment property. 4 The amount includes not rented investment property, part of property, plant and equipment, other investments, prepayments for financial assets, non-current loans receivable from related parties, non-current loans receivable from employees and deferred income tax asset. Goodwill is not included. 5 The amount includes current loans receivable from related parties, part of other accounts receivable (excluding receivable from National Paying Agency), restricted cash, cash and cash equivalents. 6 As at 30 June 2025 and 30 June 2024, the amount mainly includes income and other taxes payable, current payables to and current loans payable to related parties, and part of borrowings, which are managed on the Group basis. 22. Segment information/ continued The Company's revenue from contracts with customers
Company
30/06/2025 30/06/2024
Serivces provided over time 1,633 1,633
1,633 1,633
Contract balances Revenue from contracts with customers recognized for the year ended 30 June 2025 and 30 June 2024:
Group
30/06/2025 30/06/2024
Amounts included in contract liabilities at the beginning of the year (3,622) (3,206)
Performance obligations satisfied in current period 3,622 3,206
Revenue from contracts with customers by their geographical segments
Group
30/6/2025 30/6/2024
Lithuania 615,041 599,504
Europe (excluding Scandinavian countries, CIS and Lithuania) 563,545 556,172
Scandinavian countries 152,117 162,739
Africa 181,245 134,859
Asia 7,547 3,917
CIS 57,216 44,661
Other 3,988 4,386
1,580,699 1,506,238
The revenue from the contract with customers information above is based on the location of the customer. Revenue from the contract with customers from the largest customer amounted to EUR 54,628 thousand for the year ended 30 June 2025. Revenue from the contract with customers from the largest customer amounted to EUR 45,714 thousand for the year ended 30 June 2024. Revenue from the contract with customers from the largest customer was recorded in Partners for farmers business segment for the years ended 30 June 2025 and 30 June 2024. For the reporting period ended 30 June 2025, the Group recognized revenue from the contract with customers of EUR 1,580,699 thousand, which is presented net of sales-related to both marketing expenses (EUR 118 thousand) and volume discounts (EUR 955 thousand). For the year ended 30 June 2024, the Group recognized revenue from the contract with customers of EUR 1,506,238 thousand, which is presented net of sales-related to volume discounts (EUR 767 thousand). 22. Segment information/ continued Non-current assets
Non-current assets Group
30/06/2025 30/06/2024
Lithuania 214,550 192,063
Latvia 79,962 58,468
Estonia 1,333 1,782
Belarus 1,354 ,502
Ukraine 4 17
297,203 252,832
Non-current assets for this purpose consist of property, plant and equipment, investment property, intangible assets and right of use assets. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-675": { "value": "The \u201cPartners for farmers\u201d segment includes trade of wheat, rapeseed, barley, other grains, oilseeds, suncake and sunmeal, sugar beet pulp, soymeal, vegetable oil, rapeseed cake, and other feedstuffs, along with offering grain storage and logistics services, and it includes the sales of fertilizers, seeds, plant protection products, machinery and equipment, grain storage facilities, spare parts, and other equipment to agricultural produce growers and grain storage companies; \u2022 the \u201cFarming\u201d segment includes growing of grains, rapeseed, and others as well as sales of harvest, breeding of livestock and sales of milk and livestock. Milk is sold to local dairy companies, other production is partly used internally, partly sold; \u2022 the \u201cFood production\u201d segment includes whole cycle poultry business (incubation of hatching eggs, broiler breeding, production of poultry and its products, feed manufacturing for self-supply, retail sale of chicken meat and its products), production and wholesale of flour and flour mixes, instant foods, production of canned vegetables and mushrooms, ready-to-eat soups, and other ecological food products, production, and wholesale of breadcrumbs and breading mixes; \u2022 the \u201cOther products and services\u201d segment includes trade in pest control and hygiene products, production and sales of extruded products, pet food, provision of veterinary pharmaceutical services and trade in products, provision of fumigation and sanitation services", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-676": { "value": "
The Company's revenue from contracts with customers
Company
30/06/2025 30/06/2024
Serivces provided over time 1,633 1,633
1,633 1,633
Contract balances
Revenue from contracts with customers recognized for the year ended 30 June 2025 and 30 June 2024:
Group
30/06/2025 30/06/2024
Amounts included in contract liabilities at the beginning of the year (3,622) (3,206)
Performance obligations satisfied in current period 3,622 3,206
Revenue from contracts with customers by their geographical segments
Group
30/6/2025 30/6/2024
Lithuania 615,041 599,504
Europe (excluding Scandinavian countries, CIS and Lithuania) 563,545 556,172
Scandinavian countries 152,117 162,739
Africa 181,245 134,859
Asia 7,547 3,917
CIS 57,216 44,661
Other 3,988 4,386
1,580,699 1,506,238
The revenue from the contract with customers information above is based on the location of the customer.
Revenue from the contract with customers from the largest customer amounted to EUR 54,628 thousand for the year ended 30 June 2025.
Revenue from the contract with customers from the largest customer amounted to EUR 45,714 thousand for the year ended 30 June 2024.
Revenue from the contract with customers from the largest customer was recorded in Partners for farmers business segment for the years
ended 30 June 2025 and 30 June 2024.
For the reporting period ended 30 June 2025, the Group recognized revenue from the contract with customers of EUR 1,580,699 thousand,
which is presented net of sales-related to both marketing expenses (EUR 118 thousand) and volume discounts (EUR 955 thousand). For the
year ended 30 June 2024, the Group recognized revenue from the contract with customers of EUR 1,506,238 thousand, which is presented
net of sales-related to volume discounts (EUR 767 thousand).
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-709": { "value": "The Company's revenue from contracts with customers
Company
30/06/2025 30/06/2024
Serivces provided over time 1,633 1,633
1,633 1,633
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-22": { "value": "23. Cost of sales
Group
2024/2025 2023/2024
Cost of inventories recognized as an expense (1,156,617) (1,137,300)
Wages, salaries, and social security (103,209) (89,038)
Logistics expenses (72,152) (74,900)
Utilities expenses (29,099) (26,828)
Depreciation (Notes 4,5,6) (22,180) (19,670)
Change in fair value of biological assets (Note 8) 7,431 3,668
Change in fair value of financial instruments (Note 13) (55) 62
Provision of onerous contract \u2013 (30)
Other (10,732) (11,086)
(1,386,613) (1,355,122)
", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-21": { "value": "24. Selling (expenses)
Group
2024/2025
2023/2024
Wages, salaries and social security (24,061) (20,718)
Advertisement, marketing, representation (6,003) (5,499)
Premises, vehicles, and other equipment lease and
maintenance
(4,635)
(5,817)
Depreciation and amortization (Note 4,5,6) (1,961) (2,677)
Office supplies and services (966) (737)
Logistics expenses (357) (710)
Consulting expenses (316) (977)
Employees trainings (139) (153)
Telecommunication expenses (78) (98)
Other (4,744) (5,314)
(43,260) (42,700)
25. General and aministrative (expenses) Group Company 2024/2025 2023/2024 2024/2025 2023/2024 Wages, salaries and social security (41,725) (40,533) (2,215) (2,017) Premises, vehicles, and other equipment lease and maintenance (5,322) (3,065) (97) (112) Taxes (4,139) (2,973) (64) (39) Depreciation and amortization (Note 4,5,6) (3,767) (2,291) (168) (123) Consulting expenses (3,041) (1,690) (596) (267) Inventories and trade receivables insurance (1,985) (2,332) \u2013 \u2013 Office supplies and services (1,881) (1,910) (18) (17) Advertisement, marketing, representation (1,668) (2,736) (55) (129) Environmental and waste management costs (1,581) (1,702) \u2013 \u2013 Bank fees (925) (681) (1) (36) Employees trainings (518) (474) (15) (10) Support (495) (449) (42) (97) Telecommunication expenses (244) (282) (8) (8) Other (4,875) (4,509) (334) (294) (72,166) (65,627) (3,613) (3,149", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-677": { "value": "
25. General and aministrative (expenses)
Group Company
2024/2025 2023/2024 2024/2025 2023/2024
Wages, salaries and social security (41,725) (40,533) (2,215) (2,017)
Premises, vehicles, and other equipment lease and
maintenance
(5,322)
(3,065)
(97)
(112)
Taxes (4,139) (2,973) (64) (39)
Depreciation and amortization (Note 4,5,6) (3,767) (2,291) (168) (123)
Consulting expenses (3,041) (1,690) (596) (267)
Inventories and trade receivables insurance (1,985) (2,332) \u2013 \u2013
Office supplies and services (1,881) (1,910) (18) (17)
Advertisement, marketing, representation (1,668) (2,736) (55) (129)
Environmental and waste management costs (1,581) (1,702) \u2013 \u2013
Bank fees (925) (681) (1) (36)
Employees trainings (518) (474) (15) (10)
Support (495) (449) (42) (97)
Telecommunication expenses (244) (282) (8) (8)
Other (4,875) (4,509) (334) (294)
(72,166) (65,627) (3,613) (3,149)
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-710": { "value": "
26. Other income (expenses)
Group Company
2024/2025
2023/2024
2024/2025
2023/2024
Other income
Grants received for agriculture activity 3,431 4,085 \u2013 \u2013
Support for poultry activities 416 235 \u2013 \u2013
Rental income from investment property and property, plant and equipment 292 262 7 6
Gain from disposal of investment property and property, plant and equipment 1,304 1,372 \u2013 1
Change in fair value of financial instruments \u2013 819 \u2013 \u2013
Dividend income \u2013 \u2013 21,665 37,310
Gain from disposal of subsidiaries, associated and joint venture Companies 245 \u2013 200 43,521
Other income (sales of surplus equipment and inventory, sublease income, legal settlements income and other
miscellaneous income)
2,677
3,451
501
523
8,365 10,224 22,373 81,361
Other (expenses)
Direct operating expenses arising from rented and not rented investment properties (636) (269) (20) (20)
Loss from disposal of property, plant and equipment \u2013 \u2013 \u2013 \u2013
Change in fair value of financial instruments (709) (3,267) \u2013 \u2013
Impairment of investments into associates/joint ventures and subsidiaries \u2013 \u2013 (1,600) (949)
Loss on disposal of other investments and prepayments for financial assets \u2013 (47) \u2013 (380)
Goodwill impairment expenses (2,249) \u2013 \u2013 \u2013
Other expenses (sales of surplus equipment and inventory, sublease expenses, legal settlements expenses and other
miscellaneous expenses)
(2,333)
(3,479)
\u2013
\u2013
(5,927) (7,062) (1,620) (1,349)
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-678": { "value": " Group Company 2024/2025 2023/20242024/20252023/2024 Other income Grants received for agriculture activity 3,431 4,085 \u2013 \u2013 Support for poultry activities 416 235 \u2013 \u2013 Rental income from investment property and property, plant and equipment 292 262 7 6 Gain from disposal of investment property and property, plant and equipment 1,304 1,372 \u2013 1 Change in fair value of financial instruments \u2013 819 \u2013 \u2013 Dividend income \u2013 \u2013 21,665 37,310 Gain from disposal of subsidiaries, associated and joint venture Companies 245 \u2013 200 43,521 Other income (sales of surplus equipment and inventory, sublease income, legal settlements income and other miscellaneous income) 2,677 3,451 501 523 8,365 10,224 22,373 81,361 ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-23": { "value": "Other (expenses) Direct operating expenses arising from rented and not rented investment properties (636) (269) (20) (20) Loss from disposal of property, plant and equipment \u2013 \u2013 \u2013 \u2013 Change in fair value of financial instruments (709) (3,267) \u2013 \u2013 Impairment of investments into associates/joint ventures and subsidiaries \u2013 \u2013 (1,600) (949) Loss on disposal of other investments and prepayments for financial assets \u2013 (47) \u2013 (380) Goodwill impairment expenses (2,249) \u2013 \u2013 \u2013 Other expenses (sales of surplus equipment and inventory, sublease expenses, legal settlements expenses and other miscellaneous expenses) (2,333) (3,479) \u2013 \u2013 (5,927) (7,062) (1,620) (1,349)", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-24": { "value": "27. Income (expenses) from financing activities
Group Company
2024/2025
2023/2024
2024/2025
2023/2024
Income from financing activities
Interest income 5,427 4,690 1,892 1,545
Gain from foreign exchange rate differences 344 \u2013 9 9
Income from overdue payments 674 669 \u2013 \u2013
6,445 5,359 1,901 1,554
(Expenses) from financing activities
Interest expenses (22,382) (23,858) (2,986) (3,922)
Loss from foreign exchange rate differences \u2013 (330) \u2013 \u2013
Expenses for overdue payments (270) (289) \u2013 \u2013
(22,652) (24,477) (2,986) (3,922)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-711": { "value": "28. Income tax
Group
30/06/2025 30/06/2024
Current income tax (expense) charge (4,958) (2,562)
Adjustments in respect of current income tax of previous years 1,617 359
Deferred tax benefit (expense) relating to origination and reversal of temporary differences 3,691 125
Global minimum top-up tax (expense) (1,729) \u2013
Income tax (expense) reported in the statement of profit or loss (1,379) (2,078)
Deferred tax benefit (expense) recorded in other comprehensive income (18) 256
Group
30/06/2025
30/06/2024
1
Deferred income tax asset
Lease liabilities 5,450 4,228
Property, plant and equipment and investment property (difference between tax and accounting values) 4,267 3,664
Tax loss carry forward (available indefinitely) 2,550 2,038
Accruals 1,778 1,679
Differences in tax base of trade receivables 1,230 1,443
Tax loss carry forward (available to carry forward 5 years) 1,024 883
Allowance for inventories 557 287
Fair value of financial instruments 86 \u2013
Impairment of prepayments 2 2
Fair value of biological assets \u2013 31
Other 3,355 1,005
Total deferred income tax asset: 20,299 15,260
Deferred income tax liability
Right of use assets (5,460) (4,461)
Fair value of biological assets (1,429) (98)
Property, plant and equipment and investment property (difference between tax and accounting values) (971) (1,003)
Fair value of financial instruments \u2013 (111)
Other (1,247) (1 460)
Total deferred income tax liability: (9,107) (7,133)
Deferred tax impairment (488) (1,090)
Deferred income tax, net 10,704 7,037
Accounted for as deferred income tax asset in the statement of financial position 12,691 8,436
Accounted for as deferred income tax liability in the statement of financial position (1,987) (1,399)
The Group\u2019s deferred income tax asset and liability were set-off to the extent they relate to the same tax administration institution and the same taxable entity. 1 To ensure comparability, the comparative information for 2023/2024 in the financial statements has been adjusted to reflect certain presentation changes 28. Income tax/continued As at 30 June 2025 and 30 June 2024, the Group has not recognised deferred tax asset for the following temporary differences (temporary differences basis is provided below before application of income tax rate):
Group
30/06/2025 30/06/2024
Tax loss carry forward 3,052 10,796
3,052 10,796
Deferred tax asset has not been recognized in respect of these losses as they may not be used to offset taxable pro ts elsewhere in the Group and they have arisen in subsidiaries that have a history of losses. According to paragraph 39 of IAS 12, the Group shall recognize a deferred tax liability for all taxable temporary differences associated with investments in subsidiaries, branches and associates except the cases than recognition exception apply. The Group has determined that the recognition exception in paragraph 39 of IAS 12 does apply to it because it is not probable that the temporary difference will reverse in the foreseeable future, i.e. no distribution of undistributed pro ts in Estonia and Latvia are planned in the foreseeable future. The income tax can be reconciled to the theoretical amount, which would be calculated by applying the basic income tax rate to the Group\u2019s pro t before tax as follows: Tax incentive includes investment project incentive, support incentive and tax loss incentive. In December 2021, the Organisation for Economic Co-operation and Development (OECD) introduced the Pillar 2 model rules, aimed at overhauling international corporate taxation. The primary objective of these regulations is to guarantee that large multinational enterprises, speci cally those with global revenues surpassing EUR 750,000 thousand, are subject to a minimum effective tax rate of 15%. These rules need to be incorporated into the national laws of the countries that choose to adopt them. The Group's effective income tax rate in Lithuania is below the minimum threshold of 15% due to the tax relief on investment project incentive and other incentives received in Lithuania. In other countries where the Group operates, namely Latvia, Estonia, Poland, Denmark, Ukraine, Belarus and United Kingdom the Group's effective income tax rate exceeds 15%, or the activities result in a loss or substance-based income exceeds the pro t before tax for the current year. Since there are currently no plans to implement the Global Minimum Tax in Lithuania, Latvia or Estonia and only income inclusion rule (IRR) came into effect on 1 January 2024 in Denmark, Poland and United Kingdom, the Group will be obligated to pay a top-up-tax in Denmark for the year 2024/2025. For the year 2025/2026, the Group will be obligated to pay a top-up tax in Denmark, Poland and United Kingdom as undertaxed Pro t Rule (UTPR) comes into effect on 1 January 2025. 1 To ensure comparability, the comparative information for 2023/2024 in the financial statements has been adjusted to reflect certain presentation changes.
Group
30/06/2025
30/06/2024
1
Profit (loss) before tax 62,071 26,991
At the statutory income tax rate of Lithuania (15%) 9,310 4,049
Effect of different tax rates in Estonia, Latvia, Denmark, Ukraine and Belarus (Note 2.15.) (888) 1,248
Change in deferred tax resulting from a change in tax rate in Lithuania (668) \u2013
Income tax correction for prior periods 38 (359)
Investment inventive (3,919) (2,715)
Non-deductible expenses and Non-taxable income for tax purposes (517) (145)
Change in deferred tax allowance/ Utilisation of previously unrecognised deferred tax asset (3,706) \u2013
Global minimum top-up tax 1,729 \u2013
Income tax expense reported in the statement of comprehensive income 1,379 2,078
Effective income tax rate 2% 8%
28. Income tax/continued For the year ended as at 30 June 2025, the Group has calculated the top-up tax of EUR 1,729 thousand. The aggregated jurisdictional pro t for Lithuania was calculated by considering mandatory exclusions and optional elections. Based on the jurisdictional net pro t, the jurisdictional effective tax rate was calculated by incorporating the accounted income tax and assessing deferred taxes related to tax relief. The top-up tax rate was derived by subtracting the jurisdictional effective tax rate from the minimum effective tax rate of 15%. The top-up tax rate was applied to the excess pro t, which was calculated by deducting the jurisdictional substance-based income (i.e., salary expenses and average carrying amount of property, plant, and equipment) from the aggregated jurisdictional pro t. No deferred tax was recognized related to top-up tax. ", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-679": { "value": "28. Income tax
Group
30/06/2025 30/06/2024
Current income tax (expense) charge (4,958) (2,562)
Adjustments in respect of current income tax of previous years 1,617 359
Deferred tax benefit (expense) relating to origination and reversal of temporary differences 3,691 125
Global minimum top-up tax (expense) (1,729) \u2013
Income tax (expense) reported in the statement of profit or loss (1,379) (2,078)
Deferred tax benefit (expense) recorded in other comprehensive income (18) 256
Group
30/06/2025
30/06/2024
1
Deferred income tax asset
Lease liabilities 5,450 4,228
Property, plant and equipment and investment property (difference between tax and accounting values) 4,267 3,664
Tax loss carry forward (available indefinitely) 2,550 2,038
Accruals 1,778 1,679
Differences in tax base of trade receivables 1,230 1,443
Tax loss carry forward (available to carry forward 5 years) 1,024 883
Allowance for inventories 557 287
Fair value of financial instruments 86 \u2013
Impairment of prepayments 2 2
Fair value of biological assets \u2013 31
Other 3,355 1,005
Total deferred income tax asset: 20,299 15,260
Deferred income tax liability
Right of use assets (5,460) (4,461)
Fair value of biological assets (1,429) (98)
Property, plant and equipment and investment property (difference between tax and accounting values) (971) (1,003)
Fair value of financial instruments \u2013 (111)
Other (1,247) (1 460)
Total deferred income tax liability: (9,107) (7,133)
Deferred tax impairment (488) (1,090)
Deferred income tax, net 10,704 7,037
Accounted for as deferred income tax asset in the statement of financial position 12,691 8,436
Accounted for as deferred income tax liability in the statement of financial position (1,987) (1,399)
The Group\u2019s deferred income tax asset and liability were set-off to the extent they relate to the same tax administration institution and the same taxable entity. 1 To ensure comparability, the comparative information for 2023/2024 in the financial statements has been adjusted to reflect certain presentation changes .
28. Income tax/continued
As at 30 June 2025 and 30 June 2024, the Group has not recognised deferred tax asset for the following temporary differences (temporary
differences basis is provided below before application of income tax rate):
Group
30/06/2025 30/06/2024
Tax loss carry forward 3,052 10,796
3,052 10,796
Deferred tax asset has not been recognized in respect of these losses as they may not be used to offset taxable pro ts elsewhere in the Group
and they have arisen in subsidiaries that have a history of losses.
According to paragraph 39 of IAS 12, the Group shall recognize a deferred tax liability for all taxable temporary differences associated with
investments in subsidiaries, branches and associates except the cases than recognition exception apply. The Group has determined that the
recognition exception in paragraph 39 of IAS 12 does apply to it because it is not probable that the temporary difference will reverse in the
foreseeable future, i.e. no distribution of undistributed pro ts in Estonia and Latvia are planned in the foreseeable future.
The income tax can be reconciled to the theoretical amount, which would be calculated by applying the basic income tax rate to the Group\u2019s
pro t before tax as follows:
Tax incentive includes investment project incentive, support incentive and tax loss incentive.
In December 2021, the Organisation for Economic Co-operation and Development (OECD) introduced the Pillar 2 model rules, aimed at
overhauling international corporate taxation. The primary objective of these regulations is to guarantee that large multinational enterprises,
speci cally those with global revenues surpassing EUR 750,000 thousand, are subject to a minimum effective tax rate of 15%. These rules
need to be incorporated into the national laws of the countries that choose to adopt them.
The Group's effective income tax rate in Lithuania is below the minimum threshold of 15% due to the tax relief on investment project incentive
and other incentives received in Lithuania. In other countries where the Group operates, namely Latvia, Estonia, Poland, Denmark, Ukraine,
Belarus and United Kingdom the Group's effective income tax rate exceeds 15%, or the activities result in a loss or substance-based income
exceeds the pro t before tax for the current year.
Since there are currently no plans to implement the Global Minimum Tax in Lithuania, Latvia or Estonia and only income inclusion rule (IRR)
came into effect on 1 January 2024 in Denmark, Poland and United Kingdom, the Group will be obligated to pay a top-up-tax in Denmark for
the year 2024/2025. For the year 2025/2026, the Group will be obligated to pay a top-up tax in Denmark, Poland and United Kingdom as
undertaxed Pro t Rule (UTPR) comes into effect on 1 January 2025.
1
To ensure comparability, the comparative information for 2023/2024 in the financial statements has been adjusted to reflect certain presentation changes.
Group
30/06/2025
30/06/2024
1
Profit (loss) before tax 62,071 26,991
At the statutory income tax rate of Lithuania (15%) 9,310 4,049
Effect of different tax rates in Estonia, Latvia, Denmark, Ukraine and Belarus (Note 2.15.) (888) 1,248
Change in deferred tax resulting from a change in tax rate in Lithuania (668) \u2013
Income tax correction for prior periods 38 (359)
Investment inventive (3,919) (2,715)
Non-deductible expenses and Non-taxable income for tax purposes (517) (145)
Change in deferred tax allowance/ Utilisation of previously unrecognised deferred tax asset (3,706) \u2013
Global minimum top-up tax 1,729 \u2013
Income tax expense reported in the statement of comprehensive income 1,379 2,078
Effective income tax rate 2% 8%
28. Income tax/continued
For the year ended as at 30 June 2025, the Group has calculated the top-up tax of EUR 1,729 thousand. The aggregated jurisdictional pro t
for Lithuania was calculated by considering mandatory exclusions and optional elections. Based on the jurisdictional net pro t, the jurisdictional
effective tax rate was calculated by incorporating the accounted income tax and assessing deferred taxes related to tax relief. The top-up tax
rate was derived by subtracting the jurisdictional effective tax rate from the minimum effective tax rate of 15%. The top-up tax rate was applied
to the excess pro t, which was calculated by deducting the jurisdictional substance-based income (i.e., salary expenses and average carrying
amount of property, plant, and equipment) from the aggregated jurisdictional pro t. No deferred tax was recognized related to top-up tax.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-25": { "value": "28. Income tax
Group
30/06/2025 30/06/2024
Current income tax (expense) charge (4,958) (2,562)
Adjustments in respect of current income tax of previous years 1,617 359
Deferred tax benefit (expense) relating to origination and reversal of temporary differences 3,691 125
Global minimum top-up tax (expense) (1,729) \u2013
Income tax (expense) reported in the statement of profit or loss (1,379) (2,078)
Deferred tax benefit (expense) recorded in other comprehensive income (18) 256
Group
30/06/2025
30/06/2024
1
Deferred income tax asset
Lease liabilities 5,450 4,228
Property, plant and equipment and investment property (difference between tax and accounting values) 4,267 3,664
Tax loss carry forward (available indefinitely) 2,550 2,038
Accruals 1,778 1,679
Differences in tax base of trade receivables 1,230 1,443
Tax loss carry forward (available to carry forward 5 years) 1,024 883
Allowance for inventories 557 287
Fair value of financial instruments 86 \u2013
Impairment of prepayments 2 2
Fair value of biological assets \u2013 31
Other 3,355 1,005
Total deferred income tax asset: 20,299 15,260
Deferred income tax liability
Right of use assets (5,460) (4,461)
Fair value of biological assets (1,429) (98)
Property, plant and equipment and investment property (difference between tax and accounting values) (971) (1,003)
Fair value of financial instruments \u2013 (111)
Other (1,247) (1 460)
Total deferred income tax liability: (9,107) (7,133)
Deferred tax impairment (488) (1,090)
Deferred income tax, net 10,704 7,037
Accounted for as deferred income tax asset in the statement of financial position 12,691 8,436
Accounted for as deferred income tax liability in the statement of financial position (1,987) (1,399)
The Group\u2019s deferred income tax asset and liability were set-off to the extent they relate to the same tax administration institution and the same taxable entity. 1 To ensure comparability, the comparative information for 2023/2024 in the financial statements has been adjusted to reflect certain presentation changes . 28. Income tax/continued As at 30 June 2025 and 30 June 2024, the Group has not recognised deferred tax asset for the following temporary differences (temporary differences basis is provided below before application of income tax rate):
Group
30/06/2025 30/06/2024
Tax loss carry forward 3,052 10,796
3,052 10,796
Deferred tax asset has not been recognized in respect of these losses as they may not be used to offset taxable pro ts elsewhere in the Group and they have arisen in subsidiaries that have a history of losses. According to paragraph 39 of IAS 12, the Group shall recognize a deferred tax liability for all taxable temporary differences associated with investments in subsidiaries, branches and associates except the cases than recognition exception apply. The Group has determined that the recognition exception in paragraph 39 of IAS 12 does apply to it because it is not probable that the temporary difference will reverse in the foreseeable future, i.e. no distribution of undistributed pro ts in Estonia and Latvia are planned in the foreseeable future. The income tax can be reconciled to the theoretical amount, which would be calculated by applying the basic income tax rate to the Group\u2019s pro t before tax as follows: Tax incentive includes investment project incentive, support incentive and tax loss incentive. In December 2021, the Organisation for Economic Co-operation and Development (OECD) introduced the Pillar 2 model rules, aimed at overhauling international corporate taxation. The primary objective of these regulations is to guarantee that large multinational enterprises, speci cally those with global revenues surpassing EUR 750,000 thousand, are subject to a minimum effective tax rate of 15%. These rules need to be incorporated into the national laws of the countries that choose to adopt them. The Group's effective income tax rate in Lithuania is below the minimum threshold of 15% due to the tax relief on investment project incentive and other incentives received in Lithuania. In other countries where the Group operates, namely Latvia, Estonia, Poland, Denmark, Ukraine, Belarus and United Kingdom the Group's effective income tax rate exceeds 15%, or the activities result in a loss or substance-based income exceeds the pro t before tax for the current year. Since there are currently no plans to implement the Global Minimum Tax in Lithuania, Latvia or Estonia and only income inclusion rule (IRR) came into effect on 1 January 2024 in Denmark, Poland and United Kingdom, the Group will be obligated to pay a top-up-tax in Denmark for the year 2024/2025. For the year 2025/2026, the Group will be obligated to pay a top-up tax in Denmark, Poland and United Kingdom as undertaxed Pro t Rule (UTPR) comes into effect on 1 January 2025. 1 To ensure comparability, the comparative information for 2023/2024 in the financial statements has been adjusted to reflect certain presentation changes.
Group
30/06/2025
30/06/2024
1
Profit (loss) before tax 62,071 26,991
At the statutory income tax rate of Lithuania (15%) 9,310 4,049
Effect of different tax rates in Estonia, Latvia, Denmark, Ukraine and Belarus (Note 2.15.) (888) 1,248
Change in deferred tax resulting from a change in tax rate in Lithuania (668) \u2013
Income tax correction for prior periods 38 (359)
Investment inventive (3,919) (2,715)
Non-deductible expenses and Non-taxable income for tax purposes (517) (145)
Change in deferred tax allowance/ Utilisation of previously unrecognised deferred tax asset (3,706) \u2013
Global minimum top-up tax 1,729 \u2013
Income tax expense reported in the statement of comprehensive income 1,379 2,078
Effective income tax rate 2% 8%
28. Income tax/continued For the year ended as at 30 June 2025, the Group has calculated the top-up tax of EUR 1,729 thousand. The aggregated jurisdictional pro t for Lithuania was calculated by considering mandatory exclusions and optional elections. Based on the jurisdictional net pro t, the jurisdictional effective tax rate was calculated by incorporating the accounted income tax and assessing deferred taxes related to tax relief. The top-up tax rate was derived by subtracting the jurisdictional effective tax rate from the minimum effective tax rate of 15%. The top-up tax rate was applied to the excess pro t, which was calculated by deducting the jurisdictional substance-based income (i.e., salary expenses and average carrying amount of property, plant, and equipment) from the aggregated jurisdictional pro t. No deferred tax was recognized related to top-up tax. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-26": { "value": "29. Basic and diluted earnings per share Basic earnings per share Basic earnings per share amounts are calculated by dividing net pro t for the year attributable to the equity holders of the parent by the weighted average number of ordinary shares outstanding during the year. The weighted average number of ordinary shares for the years ended 30 June 2025 and 30 June 2024 was as follows:
Calculation of weighted average for the year ended 30 June 2025 Number of shares Par value (EUR) Issued/365 (days) Weighted average
Shares issued as at 30 June 2024 166,458,509 0.29 3 1,368,152
Disposal of own shares as at 3 July 2024 31,000 0.29 1 456,136
Disposal of own shares as at 4 July 2024 5,000 0.29 5 2,280,747
Disposal of own shares as at 9 July 2024 10,000 0.29 16 7,298,828
Disposal of own shares as at 25 July 2024 2,000 0.29 5 2,280,911
Disposal of own sharesas at 30 July 2024 1,000 0.29 6 2,737,110
Disposal of own shares as at 5 August 2024 1,000 0.29 129 58,848,213
Disposal of own shares as at 12 December 2024 53,310 0.29 8 3,650,670
Disposal of own shares as at 20 December 2024 5,000 0.29 179 81,686,193
Disposal of own shares as at 17 June 2025 6,000 0.29 1 456,364
Disposal of own shares as at 18 June 2025 1,000 0.29 12 5,476,400
Shares issued as at 30 June 2025 166,573,819 166,539,724
Calculation of weighted average for the year ended 30 June 2024 Number of shares Par value (EUR) Issued/365 (days)
Weighted average
1
Shares issued as at 30 June 2023 160,347,961 0.29 7 3,075,166
Disposal of own shares 7 July 2023 3,000 0.29 151 66,336,973
Shares issued as at 5 December 2023 6,084,548 0.29 37 16,871,545
Disposal of own shares 11 January 2024 23,000 0.29 171 77,984,671
Shares issued as at 30 June 2024 166,458,509 164,268,355
Calculation of the basic earnings per share is presented below:
30/06/2025
30/06/2024
1
Net profit (loss), attributable to the shareholders of the parent (in EUR thousand) 60,692 24,913
Weighted average number of ordinary shares outstanding for the year 166,539,724 164,268,355
Basic earnings per share (in EUR) 0.36 0.15
1 In the prior year 2023/2024, the disclosure of the movement in the number of shares has been clarified. This adjustment had no impact on equity or profit. 29. Basic and diluted earnings per share/continued Share-based payments and diluted earnings per share On 29 October 2021 AB Akola Group signed an option contract with AB Akola Group\u2019s employees for 106,620 ordinary registered shares of AB Akola Group. Based on the terms and conditions set forth in the option scheme, in 2024-2026, employees will be able to exercise the right to receive the above-mentioned number of ordinary nominal shares of Akola Group AB with a nominal value of EUR 0.29, which are granted to the employees free of charge in accordance with the conditions and provisions set forth in the rules. 50% of all share options vest three years after the grant date, 25% vest after four years, and the remaining 25% vest after ve years. There are no other vesting conditions except for the requirement that the employee remains in service with the Group during the respective vesting period, i.e. 50% of the share options will vest if the employee remains employed by the Group for three years from the grant date, 25% will vest if the employee remains employed for four years from the grant date, and the remaining 25% will vest if the employee remains employed for ve years from the grant date. The share options become exercisable within two months after the end of each respective vesting period. The market price of the underlying shares on the date of grant, which was 0.938 EUR for one ordinary nominal share. The contractual term of the share options is ve years and two months and there are no cash settlement alternatives for the employees. The Group does not have a past practice of cash settlement for these awards. During the nancial year ended 30 June 2025, the employees of AB Akola Group exercised their right to 50% of all granted share options, and 53,310 ordinary registered shares with a nominal value of EUR 0.29 each were issued. The remaining 50% (53,310 shares) may vest during 2025/2026 and 2026/2027, subject to the employees meeting the speci ed conditions. As a result of the exercised share options, the number of issued and outstanding shares did not change, as the Company settled the equity- settled share-based payment using own shares. The changes has been included in the calculation of earnings per share (basic and diluted). Expenses related to share options are recognized in the accounts on a pro-rata basis over the vesting period, based on the grant date fair value, and are accumulated until the awards are fully vested. As at 30 June 2025 the Group and the Company have accounted for EUR 27 thousand (as at 30 June 2024 \u2013 EUR 56 thousand) of related expenses corresponding to the given period in these nancial statements. Movements during the year The following table illustrates the number and weighted average exercise prices (WAEP) of, and movements in, share options during the year:
Quantity WAEP
Balance sheet at 30 June 2023 6,263,966 \u2013
Change in the estimate on the number ultimately expected to be exercised (72,798) \u2013
Exercised (6,084,548) \u2013
Balance sheet at 30 June 2024 106,620 \u2013
Change in the estimate on the number ultimately expected to be exercised \u2013 \u2013
Exercised (53,310) \u2013
Balance sheet at 30 June 2025 53,310 \u2013
The expected life of the share options is based on options agreements and current expectations and is not necessarily indicative of exercise patterns that may occur. The expected volatility reflects the assumption that historical volatility over a period similar to the life of the options is indicative of future trends, which may not necessarily be the actual outcome. 29. Basic and diluted earnings per share/continued Diluted earnings per share Diluted earnings per share amounts are calculated by dividing net pro t for the year attributable to the equity holders of the parent by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on conversion of all diluted potential ordinary shares (options described above) into ordinary shares. The weighted average number of ordinary and potential diluted shares for the year ended 30 June 2025 and 30 June 2024 was as follows:
Calculation of weighted average for the year ended 30 June 2025 Number of shares Par value (EUR) Issued/365 (days) Weighted average
Shares issued as at 30 June 2024 166,565,129 0.29 3 1,369,028
Disposal of own shares as at 3 July 2024 31,000 0.29 1 456,428
Disposal of own shares as at 4 July 2024 5,000 0.29 5 2,282,207
Disposal of own shares as at 9 July 2024 10,000 0.29 16 7,303,502
Disposal of own shares as at 25 July 2024 2,000 0.29 5 2,282,372
Disposal of own sharesas at 30 July 2024 1,000 0.29 6 2,738,862
Disposal of own shares as at 5 August 2024 1,000 0.29 137 62,537,733
Disposal of own shares as at 20 December 2024 5,000 0.29 179 81,712,337
Disposal of own shares as at 17 June 2025 6,000 0.29 1 456,510
Disposal of own shares as at 18 June 2025 1,000 0.29 12 5,478,152
Shares issued as at 30 June 2025 166,627,129 166,617,131
Calculation of weighted average for the year ended 30 June 2024
Number of shares
1
Par value (EUR)
Issued/365 (days)
Weighted average
1
Shares issued as at 30 June 2023 166,611,927 0.29 7 3,195,297
Disposal of own shares 7 July 2023 3,000 0.29 139 63,450,616
Change in the estimate on the number ultimately expected to be
exercised 23 November 2023
(72,798)
0.29
49
22,357,710
Disposal of own shares 11 January 2024 23,000 0.29 171 78,034,622
Shares issued as at 30 June 2024 166,565,129 167,038,245
The calculation of diluted earnings per share is presented below:
30/06/2025
30/06/2024
1
Net profit (loss), attributable to the shareholders of the parent (in EUR thousand) 60,692 24,913
Weighted average number of ordinary plus potential ordinary shares outstanding for the year 166,617,131 167,038,245
Diluted earnings per share (EUR) 0.36 0.15
1 In the prior year 2023/2024, the disclosure of the movement in the number of shares has been clarified. This adjustment had no impact on equity or profit", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-27": { "value": "30. Financial assets and liabilities and risk management Credit risk None of the Group\u2019s customers comprise more than 10% of the Group\u2019s trade receivables. The Group evaluates the concentration of risk with respect to trade receivables as low, as its customers are located in several jurisdictions and industries and operate in largely independent markets. The Group\u2019s procedures are in force to ensure that sales are made to customers with an appropriate credit history and do not exceed an acceptable credit exposure limit. As at 30 June 2025, part of the Group\u2019s trade receivables were insured with the insurance limit equal to equivalent of EUR 29,685 thousand (EUR 27,843 thousand \u2013 as at 30 June 2024). The Group keeps stable cash and its equivalents, which reveals the Group's proper and prudent nancial management. As well, the positive cash flow from operation activities ensures the company's ability to keep cash on hand in the event of economic market changes. The Group does have a guaranteed obligations of other parties. The Company does have a guaranteed obligation for the Group\u2019s companies (Note 31). The maximum exposure to credit risk is represented by the carrying amount of each nancial asset, including derivative nancial instruments, if any, in the statements of nancial position. Consequently, the Group\u2019s management considers that its maximum exposure is reflected by the amount of trade, related party and other accounts receivable and cash, net of allowance for doubtful accounts recognized at the reporting date. Part of the trade and other accounts receivable is secured with pledged assets (Notes 11 and 12). The risk of counterparties defaulting is managed by entering into transactions with reliable nancial institutions (or subsidiaries of such institutions) with a long-term credit rating (in foreign currency). The Group\u2019s major part of the transactions with the nancial institutions are not lower than \u201cA\u201d \u2013 according to the rating agency Fitch Ratings (or an equivalent rating of other rating agencies). Interest rate risk A major part of the Group\u2019s borrowings is with variable rates, related to EURIBOR which creates an interest rate risk. The sensitivity analysis of the pre-tax pro t of the Group, considering that all other variables will remain constant, to possible changes in the interest rates is presented in the table below. There is no direct effect to equity from changes in interest rate. Liquidity risk The Group\u2019s policy is to maintain suf cient cash and cash equivalents or have available funding through an adequate amount of committed credit facilities to meet its commitments at a given date in accordance with its strategic plans. The Group\u2019s liquidity (total current assets / total current liabilities) and quick ((total current assets \u2013 crops, current portion of animals and livestock and inventories) / total current liabilities) ratios as at 30 June 2025 were 1.34 and 0.82 respectively (as at 30 June 2024, 1.28 and 0.74, respectively).
Effect on the profit before income tax for the year ended (in EUR thousand)
Increase Increase
(decrease) of basis 30/06/2025 (decrease) of 30/06/2024
points basis points
Euro (EUR) +150 (5,082) +150 (3,998)
Euro (EUR) -30 1,016 -30 800
30. Financial assets and liabilities and risk management/continued The tables below summarize the maturity pro le of the Group\u2019s and the Company\u2019s nancial liabilities based on contractual undiscounted payments (scheduled payments including interest).
Group
On demand
Less than 3 3 to 12 months
1 to 2 years
2 to 5 years
More than 5 Total
months years
Non-current borrowings 1,900 3,257 17,115 28,407 34,850 169 85,698
Lease liabilities 3,413 2,301 8,894 10,512 17,598 18,129 60,847
Current borrowings 21,292 70,554 115,176 - - - 207,022
Trade payables 10,410 128,281 46,544 - - - 185,235
Payables to related parties - 272 - - - - 272
Derivative financial instruments - 161 - - - - 161
Balance as at 30 June 2024 37,015 204,826 187,729 38,919 52,448 18,298 539,235
Non-current borrowings - 5,186 22,917 57,570 38,370 8,156 132,199
Lease liabilities 1 3,050 9,488 11,167 20,625 19,739 64,070
Non-current payables to related party - - - 1,729 - - 1,729
Current borrowings - 135,468 107,355 - - - 242,823
Trade payables 3,741 112,655 55,697 - - - 172,093
Payables to related parties - 384 - - - - 384
Derivative financial instruments - 239 12 - - - 251
Balance as at 30 June 2025 3,742 256,982 195,469 70,466 58,995 27,895 613,549
Company
On demand
Less than 3 3 to 12 months
1 to 2 years
2 to 5 years
More than 5 Total
months years
Non-current borrowings - - 7,052 6,722 21,245 - 35,019
Lease liabilities - 16 821 835 2,503 11,770 15,945
Current borrowings 1,844 - - - - - 1,844
Payables to related parties - - 17,799 - - - 17,799
Trade payables - 55 - - - - 55
Balance as at 30 June 2024 1,844 71 25,672 7,557 23,748 11,770 70,662
Non-current borrowings - 329 6,146 21,237 - - 27,712
Lease liabilities - 15 855 833 2,496 11,149 15,348
Current borrowings - 7,952 - - - - 7,952
Payables to related parties - 5,360 2,755 - - - 8,115
Trade payables - 18 - - - - 18
Balance as at 30 June 2025 \u2013 13,674 9,756 22,070 2,496 11,149 59,145
The Company liquidity (total current assets / total current liabilities) and quick ((total current assets \u2013 crops, current portion of animals and livestock and inventories) / total current liabilities) ratios as at 30 June 2025 were 1.25 and 1.25 respectively (as at 30 June 2024 \u2013 0.79 and 0.79, respectively). As at 30 June 2025, the Company reported a net current assets position of EUR 5,629 thousand (as at 30 June 2024 \u2013 net current liability position of EUR 5,519 thousand). In addition, the Company is able to ensure timely ful lment of its remaining current liabilities with receivable dividends from earned and distributable pro t of subsidiaries. No dividends are expected from the subsidiaries from Latvia and Estonia. The nancial statements have been prepared on a going concern basis. 30. Financial assets and liabilities and risk management/continued Foreign exchange risk Major currency risks of the Group occur due to the fact that the Group borrows foreign currency denominated funds as well as is involved in imports and exports. The Group\u2019s policy is to match cash flows arising from highly probable future sales and purchases in each foreign currency. When the Group opens a position in USD (i.e., goods are bought in USD and sold in EUR or vice versa), it manages USD exposure by changing positions in its credit line, i.e., buys or sells USD to close the open position. The major part of the Group\u2019s monetary assets and liabilities as at both 30 June 2025 and 2024 are denominated in EUR, consequently the management of the Group believes that foreign exchange risk on EUR is insigni cant. The Group used nancial derivatives to manage the USD foreign currency exchange risk. Monetary assets and liabilities stated in various currencies as at 30 June 2025 and 30 June 2024 were as follows (EUR equivalent):
30/06/2025
30/06/2024
Group
Assets
Liabilities
Assets
Liabilities
Euro (EUR) 392,567 622,983 340,088 546,787
US Dollar (USD) 4,610 3,954 1,516 12,142
Danish Krone (DKK) 560 27 29 15
Polish zloty (PLN) 644 138 1,002 63
Belarusian ruble (BYN) 2,467 3,117 2,284 2,389
British Pound Sterling (GBP) \u2013 540 33 73
Other 38 47 29 72
400,886 630,806 344,981 561,541
The following table demonstrates the sensitivity to a reasonably possible change in respect of currency exchange rate, with all other variables held constant of the Group\u2019s pro t before tax (due to change in the fair value of monetary assets and liabilities).
Increase/ decrease Effect on the profit before income tax
in exchange rate
for the year ended (in EUR thousand)
30/06/2025 30/06/2024
US Dollar (USD) +15.00% 98 (1,594)
US Dollar (USD) - 15.00% (98) 1,594
Polish zloty (PLN) +15.00% 76 141
Polish zloty (PLN) - 15.00% (76) (141)
Belarusian ruble (BYN) +15.00% (97) (16)
Belarusian ruble (BYN) - 15.00% 97 16
The sensitivity of the Danish Krone, the British Pound Sterling and the Ukrainian Hryvnia to a reasonable change is not disclosed as it is not signi cant to the nancial statements. 30. Financial assets and liabilities and risk management/continued Changes in liabilities arising from financing activities Strategy for managing financial risks arising from biological assets The Group is engaged in wholesale trade of milk, therefore, is exposed to risks arising from changes in milk prices. The Group\u2019s wholesale agreements for milk not related with nancial instruments but represent a signi cant price risk. The Group does not anticipate that milk prices will be in prolonged decline in the foreseeable future (at current period price increase noted) and, therefore, has not entered into derivative or other contracts to manage the risk of the decline in milk prices. The Group reviews its outlook for milk prices regularly in considering the need for active risk management. 1 The column \u2018Other movemements\u2019 includes the recognition of new lease contracts, the accrual of interest payable, the remeasurement of lease liabilities, the effect of exchange rate changes, changes in supplier factoring, as well as other non-cash movements. 2 To ensure comparability, the comparative information for 2023/2024 in the financial statements has been adjusted to reflect certain presentation changes
Group
01/07/2024
Cash flows to/(from) Acquisition of subsidiary
New leases
Other movements
1
 30/06/2025
financing activities (Note 3)
Loans 266,898 56,872 17,338 \u2013 (1 792) 339,316
Grants 8,415 3,589 \u2013 \u2013 (692) 11,312
Interest (paid) \u2013 (22,286) \u2013 \u2013 \u2013 \u2013
Dividends \u2013 (5,391) \u2013 \u2013 \u2013 \u2013
Lease liabilities 50,726 (10,944) 805 14,575 (2,628) 52,534
326,039 21,840 18,143 14,575 (5,112) 403,162
Cash flows to/(from) Acquisition of subsidiary 12 2
Group
01/07/2024
New leases
Other movements
30/06/2024
financing activities (Note 3)
Loans 282,414 (4,767) \u2013 \u2013 (10,749) 266,898
Grants 9,367 3,451 \u2013 \u2013 (4,403) 8,415
Interest (paid) \u2013 (22,899) \u2013 \u2013 \u2013 \u2013
Dividends \u2013 (4,169) \u2013 \u2013 \u2013 \u2013
Lease liabilities 45,918 (13,436) 365 21,136 (3,257) 50,726
337,699 (41,820) 365 21,136 (18,409) 326,039
Cash flows to/(from) Acquisition of subsidiary 1
Company
01/07/2024
New leases
Other movements
 30/06/2025
financing activities (Note 3)
Loans 50,900 4,750 \u2013 \u2013 (13,324) 42,326
Interest (paid) \u2013 (2,161) \u2013 \u2013 \u2013 \u2013
Dividends \u2013 (4,995) \u2013 \u2013 \u2013 \u2013
Lease liabilities 12,551 (219) \u2013 221 (323) 12,230
63,451 (2,625) \u2013 221 (13,647) 54,556
Cash flows to/(from) Acquisition of subsidiary 1 2
Company
01/07/2024
New leases
Other movements
 30/06/2024
financing activities (Note 3)
Loans 65,630 9,520 \u2013 \u2013 (24,250) 50,900
Interest (paid) \u2013 (2,287) \u2013 \u2013 \u2013 \u2013
Dividends \u2013 (4,169) \u2013 \u2013 \u2013 \u2013
Lease liabilities 11,346 (830) \u2013 1,732 303 12,551
76,976 2,234 \u2013 1,732 (23,947) 63,451
2 30. Financial assets and liabilities and risk management/continued Strategy for managing financial risks arising from derivative instruments \u2022 Derivatives not designated as hedging instruments The Group uses foreign exchange forward and swap contracts to manage some of its transaction exposures. The foreign exchange forward contracts are not designated as cash flow hedges and are entered into for periods consistent with foreign currency exposure of the underlying transactions, generally from one to 12 months. \u2022 Derivatives designated as hedging instruments Fair value hedges Commodity price risk The Group purchases/sells agriculture production on an ongoing basis as some contracts have a xed purchase price. Some of such contracts are not covered with a xed price. As grains are commodities, the prices of them are largely determined by the market, thus, the Sellers and the Buyers of grain negotiate and set the sales price close to the market price, however, if the price is set using variable method the Sellers are responsible for choosing when to x the MATIF price. MATIF a commodity exchanged which provides the floating rates for grain. To manage the emerging risk of price fluctuations, the Group has entered into MATIF futures contracts, which the Group trades on the stock exchange NYSE Euronext Paris SA. To hedge the risk of rapeseed oil and rapeseed meal prices, the Group uses over-the-counter transactions, which traded on the over-the-counter markets of Rotterdam and Neuss Spyck. These contracts, are expected to reduce the volatility attributable to price fluctuations of grains trade. Hedging the price volatility of forecast grains purchases/sales is in accordance with the risk management strategy outlined by the Group. There is an economic relationship between the hedged items and the hedging instruments as the terms of commodity forward contracts match the terms of the expected highly probable forecast transactions (i.e., notional amount and expected payment date). The Group has established a hedge ratio of 1:1 for the hedging relationships as the underlying risk of the commodity forward contracts are identical to the hedged risk components. To test the hedge effectiveness, the Group uses the hypothetical derivative method and compares the changes in the fair value of the hedging instruments against the changes in fair value of the hedged items attributable to the hedged risks. Hedging inef ciencies can arise from: \u2022 Different indexes (and accordingly different curves) linked to the hedged risk of the hedged items and hedging instruments; \u2022 Differences in timing of cash flows of the hedged item and hedging instrument; \u2022 The counterparties\u2019 credit risk differently impacting the fair value movements of the hedging instrument and hedged item. For more information see Note 13. Cash flow hedges Commodity price risk The Group purchases grains and gas needed for its manufacturing process of various products: combined feed, flour, poultry and other. In grain and gas market, when concluding purchase contracts, the prices are not known and change until they are xed . The MATIF values are used when determining grain prices. To manage the emerging risk of grain price fluctuations, the Group has entered into MATIF futures contracts. To manage the emerging risk of gas price fluctuations, the Group has entered into gas future contracts. The Group uses a layering tactic where price xing is done for the planned quantity in parts (in parts, 5% - 10% of the total amount). The insured object is future cash flows for energy for expenses. As the Group carries out and plans to continue to carry out production activities, it can estimate future energy needs. 30. Financial assets and liabilities and risk management/continued These grains and gas future contracts, are expected to reduce the volatility attributable to price fluctuations of grains and gas in Group manufacturing process. Hedging the price volatility of forecast grains and gas purchases is in accordance with the risk management strategy outlined by the Group. There is an economic relationship between the hedged items and the hedging instruments as the terms of commodity forward contracts match the terms of the expected highly probable forecast transactions (i.e., notional amount and expected payment date). The Group has established a hedge ratio of 1:1 for the hedging relationships as the underlying risk of the commodity forward contracts are identical to the hedged risk components. To test the hedge effectiveness, the Group uses the hypothetical derivative method and compares the changes in the fair value of the hedging instruments against the changes in fair value of the hedged items attributable to the hedged risks. Hedging inefficiencies can arise from: \u2022 Differences in the timing of the cash flows of the hedged items and the hedging instruments; \u2022 Different indexes (and accordingly different curves) linked to the hedged risk of the hedged items and hedging instruments; \u2022 The counterparties\u2019 credit risk differently impacting the fair value movements of the hedging instruments and hedged items; \u2022 Changes to the forecasted amount of cash flows of hedged items and hedging instruments. For more information see Note 13. Market price risk The Group is exposed to the grain market price risk which is managed with the hedge accounting described in Note 13. Fair value of financial instruments The Group\u2019s principal nancial instruments not carried at fair value are trade, related party and other accounts receivable, trade, related party and other payables, non-current and current borrowings. Fair value is de ned as disclosed in Note 2.18. Fair values of assets and liabilities are obtained from quoted market prices, discounted cash flow models and option pricing models as appropriate. The carrying amounts of the Group\u2019s nancial assets and liabilities (which are not carried at fair value) approximate fair value and are classi ed as level 3 according to the fair value hierarchy described in the Note 2.18. The following methods and assumptions are used to estimate the fair value of each class of nancial instruments: The carrying amount of trade, related party and other accounts receivable, current trade, related party and other accounts payable and current borrowings approximates fair value (level 3). The fair value of non-current debt is based on discounting future cash flows related to debt using market interest rate and also considering own credit risk immaterial. The fair value of non-current borrowings with variable and xed interest rates approximates their carrying amounts (level 3) . Capital management For capital management purposes the Group\u2019s capital is equal to total equity in the statement of nancial position amounting to EUR 368,231 as at 30 June 2025 (EUR 312,319 thousand as at 30 June 2024). The primary objective of the Group\u2019s capital management is to ensure that it maintains a strong creditworthiness and healthy capital ratios in order to support its business and maximize shareholder value. The Group holds high capital for possible future expansion and further development of the Group. The Group manages its capital structure and adjusts it in the light of changes in economic conditions and the risk characteristics of its activities. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders or issue new shares. No changes were made in the objectives, policies or processes during the years ended 30 June 2025 and 30 June 2024 . 30. Financial assets and liabilities and risk management/continued The Company and the Group\u2019s subsidiaries registered in Lithuania and Estonia are obliged to keep its equity at no less than 50% of its share capital, as imposed by the Laws on Companies of the Republic of Lithuania and the Republic of Estonia. As at 30 June 2025 the both Company and the Group\u2019s subsidiaries registered in Lithuania and Estonia comply with this requirement, except the subsidiaries KG Esesti OU, Dotnuva Rent UAB, Dotnuva Baltic AS, Avocete UAB and Linas Agro OU. As at 30 June 2024 all the subsidiaries registered in the Lithuania and Estonia complied with the requirements, except the subsidiaries Kai\u0161iadori\u0173 pauk\u0161tyno ma\u017emena UAB, Baltoji Plunksnele KB, Uogintai UAB, KG Esesti OU, Dotnuva Rent UAB, Akola poultry UAB, Linas Agro OU. As at 30 June 2025 Group\u2019s subsidiaries registered in the Republic of Latvia are obligated to keep their equity higher than zero, as it is imposed by the Laws on Companies of the Republic of Latvia. All the subsidiaries, except Dotnuva Baltic SIA and Kekava Bioenergy SIA, complied with the requirements (as at 30 June 2024 \u2013 all the subsidiaries, except SIA PFK Trader, complied with the requirements). The Group and the Company manages capital using a leverage ratio, which is 1 minus total equity divided by total assets of the Group and the Company. The Group\u2019s policy is to keep the leverage ratio below 75%
Group
Company
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Total equity 368,231 312,319 213,807 201,048
Total assets 1,014,272 886,061 269,224 265,328
Total equity / Total assets 36% 35% 79% 76%
Leverage ratio 64% 65% 21% 24%
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-680": { "value": "Credit risk None of the Group\u2019s customers comprise more than 10% of the Group\u2019s trade receivables. The Group evaluates the concentration of risk with respect to trade receivables as low, as its customers are located in several jurisdictions and industries and operate in largely independent markets. The Group\u2019s procedures are in force to ensure that sales are made to customers with an appropriate credit history and do not exceed an acceptable credit exposure limit. As at 30 June 2025, part of the Group\u2019s trade receivables were insured with the insurance limit equal to equivalent of EUR 29,685 thousand (EUR 27,843 thousand \u2013 as at 30 June 2024). The Group keeps stable cash and its equivalents, which reveals the Group's proper and prudent nancial management. As well, the positive cash flow from operation activities ensures the company's ability to keep cash on hand in the event of economic market changes. The Group does have a guaranteed obligations of other parties. The Company does have a guaranteed obligation for the Group\u2019s companies (Note 31). The maximum exposure to credit risk is represented by the carrying amount of each nancial asset, including derivative nancial instruments, if any, in the statements of nancial position. Consequently, the Group\u2019s management considers that its maximum exposure is reflected by the amount of trade, related party and other accounts receivable and cash, net of allowance for doubtful accounts recognized at the reporting date. Part of the trade and other accounts receivable is secured with pledged assets (Notes 11 and 12). The risk of counterparties defaulting is managed by entering into transactions with reliable nancial institutions (or subsidiaries of such institutions) with a long-term credit rating (in foreign currency). The Group\u2019s major part of the transactions with the nancial institutions are not lower than \u201cA\u201d \u2013 according to the rating agency Fitch Ratings (or an equivalent rating of other rating agencies). Interest rate risk A major part of the Group\u2019s borrowings is with variable rates, related to EURIBOR which creates an interest rate risk. The sensitivity analysis of the pre-tax pro t of the Group, considering that all other variables will remain constant, to possible changes in the interest rates is presented in the table below. There is no direct effect to equity from changes in interest rate
Effect on the profit before income tax for the year ended (in EUR thousand)
Increase Increase
(decrease) of basis 30/06/2025 (decrease) of 30/06/2024
points basis points
Euro (EUR) +150 (5,082) +150 (3,998)
Euro (EUR) -30 1,016 -30 800
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-712": { "value": "
Liquidity risk
The Group\u2019s policy is to maintain suf cient cash and cash equivalents or have available funding through an adequate amount of committed
credit facilities to meet its commitments at a given date in accordance with its strategic plans. The Group\u2019s liquidity (total current assets / total
current liabilities) and quick ((total current assets \u2013 crops, current portion of animals and livestock and inventories) / total current liabilities)
ratios as at 30 June 2025 were 1.34 and 0.82 respectively (as at 30 June 2024, 1.28 and 0.74, respectively).
30. Financial assets and liabilities and risk management/continued
The tables below summarize the maturity pro le of the Group\u2019s and the Company\u2019s nancial liabilities based on contractual undiscounted
payments (scheduled payments including interest).
Group
On demand
Less than 3 3 to 12 months
1 to 2 years
2 to 5 years
More than 5 Total
months years
Non-current borrowings 1,900 3,257 17,115 28,407 34,850 169 85,698
Lease liabilities 3,413 2,301 8,894 10,512 17,598 18,129 60,847
Current borrowings 21,292 70,554 115,176 - - - 207,022
Trade payables 10,410 128,281 46,544 - - - 185,235
Payables to related parties - 272 - - - - 272
Derivative financial instruments - 161 - - - - 161
Balance as at 30 June 2024 37,015 204,826 187,729 38,919 52,448 18,298 539,235
Non-current borrowings - 5,186 22,917 57,570 38,370 8,156 132,199
Lease liabilities 1 3,050 9,488 11,167 20,625 19,739 64,070
Non-current payables to related party - - - 1,729 - - 1,729
Current borrowings - 135,468 107,355 - - - 242,823
Trade payables 3,741 112,655 55,697 - - - 172,093
Payables to related parties - 384 - - - - 384
Derivative financial instruments - 239 12 - - - 251
Balance as at 30 June 2025 3,742 256,982 195,469 70,466 58,995 27,895 613,549
Company
On demand
Less than 3 3 to 12 months
1 to 2 years
2 to 5 years
More than 5 Total
months years
Non-current borrowings - - 7,052 6,722 21,245 - 35,019
Lease liabilities - 16 821 835 2,503 11,770 15,945
Current borrowings 1,844 - - - - - 1,844
Payables to related parties - - 17,799 - - - 17,799
Trade payables - 55 - - - - 55
Balance as at 30 June 2024 1,844 71 25,672 7,557 23,748 11,770 70,662
Non-current borrowings - 329 6,146 21,237 - - 27,712
Lease liabilities - 15 855 833 2,496 11,149 15,348
Current borrowings - 7,952 - - - - 7,952
Payables to related parties - 5,360 2,755 - - - 8,115
Trade payables - 18 - - - - 18
Balance as at 30 June 2025 \u2013 13,674 9,756 22,070 2,496 11,149 59,145
The Company liquidity (total current assets / total current liabilities) and quick ((total current assets \u2013 crops, current portion of animals and
livestock and inventories) / total current liabilities) ratios as at 30 June 2025 were 1.25 and 1.25 respectively (as at 30 June 2024 \u2013 0.79 and
0.79, respectively).
As at 30 June 2025, the Company reported a net current assets position of EUR 5,629 thousand (as at 30 June 2024 \u2013 net current liability
position of EUR 5,519 thousand). In addition, the Company is able to ensure timely ful lment of its remaining current liabilities with receivable
dividends from earned and distributable pro t of subsidiaries. No dividends are expected from the subsidiaries from Latvia and Estonia. The
nancial statements have been prepared on a going concern basis.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-681": { "value": "
Foreign exchange risk
Major currency risks of the Group occur due to the fact that the Group borrows foreign currency denominated funds as well as is involved in
imports and exports. The Group\u2019s policy is to match cash flows arising from highly probable future sales and purchases in each foreign
currency. When the Group opens a position in USD (i.e., goods are bought in USD and sold in EUR or vice versa), it manages USD exposure
by changing positions in its credit line, i.e., buys or sells USD to close the open position.
The major part of the Group\u2019s monetary assets and liabilities as at both 30 June 2025 and 2024 are denominated in EUR, consequently the
management of the Group believes that foreign exchange risk on EUR is insigni cant. The Group used nancial derivatives to manage the USD
foreign currency exchange risk.
Monetary assets and liabilities stated in various currencies as at 30 June 2025 and 30 June 2024 were as follows (EUR equivalent):
30/06/2025
30/06/2024
Group
Assets
Liabilities
Assets
Liabilities
Euro (EUR) 392,567 622,983 340,088 546,787
US Dollar (USD) 4,610 3,954 1,516 12,142
Danish Krone (DKK) 560 27 29 15
Polish zloty (PLN) 644 138 1,002 63
Belarusian ruble (BYN) 2,467 3,117 2,284 2,389
British Pound Sterling (GBP) \u2013 540 33 73
Other 38 47 29 72
400,886 630,806 344,981 561,541
The following table demonstrates the sensitivity to a reasonably possible change in respect of currency exchange rate, with all other variables
held constant of the Group\u2019s pro t before tax (due to change in the fair value of monetary assets and liabilities).
Increase/ decrease Effect on the profit before income tax
in exchange rate
for the year ended (in EUR thousand)
30/06/2025 30/06/2024
US Dollar (USD) +15.00% 98 (1,594)
US Dollar (USD) - 15.00% (98) 1,594
Polish zloty (PLN) +15.00% 76 141
Polish zloty (PLN) - 15.00% (76) (141)
Belarusian ruble (BYN) +15.00% (97) (16)
Belarusian ruble (BYN) - 15.00% 97 16
The sensitivity of the Danish Krone, the British Pound Sterling and the Ukrainian Hryvnia to a reasonable change is not disclosed as it is not
signi cant to the nancial statements.
30. Financial assets and liabilities and risk management/continued
Changes in liabilities arising from financing activities
Strategy for managing financial risks arising from biological assets
The Group is engaged in wholesale trade of milk, therefore, is exposed to risks arising from changes in milk prices. The Group\u2019s wholesale
agreements for milk not related with nancial instruments but represent a signi cant price risk. The Group does not anticipate that milk prices
will be in prolonged decline in the foreseeable future (at current period price increase noted) and, therefore, has not entered into derivative or
other contracts to manage the risk of the decline in milk prices. The Group reviews its outlook for milk prices regularly in considering the need
for active risk management.
1
The column \u2018Other movemements\u2019 includes the recognition of new lease contracts, the accrual of interest payable, the remeasurement of lease liabilities, the effect of exchange rate changes, changes in
supplier factoring, as well as other non-cash movements.
2
To ensure comparability, the comparative information for 2023/2024 in the financial statements has been adjusted to reflect certain presentation changes.
Group
01/07/2024
Cash flows to/(from) Acquisition of subsidiary
New leases
Other movements
1
 30/06/2025
financing activities (Note 3)
Loans 266,898 56,872 17,338 \u2013 (1 792) 339,316
Grants 8,415 3,589 \u2013 \u2013 (692) 11,312
Interest (paid) \u2013 (22,286) \u2013 \u2013 \u2013 \u2013
Dividends \u2013 (5,391) \u2013 \u2013 \u2013 \u2013
Lease liabilities 50,726 (10,944) 805 14,575 (2,628) 52,534
326,039 21,840 18,143 14,575 (5,112) 403,162
Cash flows to/(from) Acquisition of subsidiary 12 2
Group
01/07/2024
New leases
Other movements
30/06/2024
financing activities (Note 3)
Loans 282,414 (4,767) \u2013 \u2013 (10,749) 266,898
Grants 9,367 3,451 \u2013 \u2013 (4,403) 8,415
Interest (paid) \u2013 (22,899) \u2013 \u2013 \u2013 \u2013
Dividends \u2013 (4,169) \u2013 \u2013 \u2013 \u2013
Lease liabilities 45,918 (13,436) 365 21,136 (3,257) 50,726
337,699 (41,820) 365 21,136 (18,409) 326,039
Cash flows to/(from) Acquisition of subsidiary 1
Company
01/07/2024
New leases
Other movements
 30/06/2025
financing activities (Note 3)
Loans 50,900 4,750 \u2013 \u2013 (13,324) 42,326
Interest (paid) \u2013 (2,161) \u2013 \u2013 \u2013 \u2013
Dividends \u2013 (4,995) \u2013 \u2013 \u2013 \u2013
Lease liabilities 12,551 (219) \u2013 221 (323) 12,230
63,451 (2,625) \u2013 221 (13,647) 54,556
Cash flows to/(from) Acquisition of subsidiary 1 2
Company
01/07/2024
New leases
Other movements
 30/06/2024
financing activities (Note 3)
Loans 65,630 9,520 \u2013 \u2013 (24,250) 50,900
Interest (paid) \u2013 (2,287) \u2013 \u2013 \u2013 \u2013
Dividends \u2013 (4,169) \u2013 \u2013 \u2013 \u2013
Lease liabilities 11,346 (830) \u2013 1,732 303 12,551
76,976 2,234 \u2013 1,732 (23,947) 63,451
2
30. Financial assets and liabilities and risk management/continued Strategy for managing financial risks arising from derivative instruments \u2022 Derivatives not designated as hedging instruments The Group uses foreign exchange forward and swap contracts to manage some of its transaction exposures. The foreign exchange forward contracts are not designated as cash flow hedges and are entered into for periods consistent with foreign currency exposure of the underlying transactions, generally from one to 12 months. \u2022 Derivatives designated as hedging instruments Fair value hedges Commodity price risk The Group purchases/sells agriculture production on an ongoing basis as some contracts have a xed purchase price. Some of such contracts are not covered with a xed price. As grains are commodities, the prices of them are largely determined by the market, thus, the Sellers and the Buyers of grain negotiate and set the sales price close to the market price, however, if the price is set using variable method the Sellers are responsible for choosing when to x the MATIF price. MATIF a commodity exchanged which provides the floating rates for grain. To manage the emerging risk of price fluctuations, the Group has entered into MATIF futures contracts, which the Group trades on the stock exchange NYSE Euronext Paris SA. To hedge the risk of rapeseed oil and rapeseed meal prices, the Group uses over-the-counter transactions, which traded on the over-the-counter markets of Rotterdam and Neuss Spyck. These contracts, are expected to reduce the volatility attributable to price fluctuations of grains trade. Hedging the price volatility of forecast grains purchases/sales is in accordance with the risk management strategy outlined by the Group. There is an economic relationship between the hedged items and the hedging instruments as the terms of commodity forward contracts match the terms of the expected highly probable forecast transactions (i.e., notional amount and expected payment date). The Group has established a hedge ratio of 1:1 for the hedging relationships as the underlying risk of the commodity forward contracts are identical to the hedged risk components. To test the hedge effectiveness, the Group uses the hypothetical derivative method and compares the changes in the fair value of the hedging instruments against the changes in fair value of the hedged items attributable to the hedged risks. Hedging inef ciencies can arise from: \u2022 Different indexes (and accordingly different curves) linked to the hedged risk of the hedged items and hedging instruments; \u2022 Differences in timing of cash flows of the hedged item and hedging instrument; \u2022 The counterparties\u2019 credit risk differently impacting the fair value movements of the hedging instrument and hedged item. For more information see Note 13. Cash flow hedges Commodity price risk The Group purchases grains and gas needed for its manufacturing process of various products: combined feed, flour, poultry and other. In grain and gas market, when concluding purchase contracts, the prices are not known and change until they are xed . The MATIF values are used when determining grain prices. To manage the emerging risk of grain price fluctuations, the Group has entered into MATIF futures contracts. To manage the emerging risk of gas price fluctuations, the Group has entered into gas future contracts. The Group uses a layering tactic where price xing is done for the planned quantity in parts (in parts, 5% - 10% of the total amount). The insured object is future cash flows for energy for expenses. As the Group carries out and plans to continue to carry out production activities, it can estimate future energy needs
30. Financial assets and liabilities and risk management/continued
These grains and gas future contracts, are expected to reduce the volatility attributable to price fluctuations of grains and gas in Group
manufacturing process. Hedging the price volatility of forecast grains and gas purchases is in accordance with the risk management strategy
outlined by the Group.
There is an economic relationship between the hedged items and the hedging instruments as the terms of commodity forward contracts match
the terms of the expected highly probable forecast transactions (i.e., notional amount and expected payment date). The Group has established
a hedge ratio of 1:1 for the hedging relationships as the underlying risk of the commodity forward contracts are identical to the hedged risk
components. To test the hedge effectiveness, the Group uses the hypothetical derivative method and compares the changes in the fair value
of the hedging instruments against the changes in fair value of the hedged items attributable to the hedged risks.
Hedging inefficiencies can arise from:
\u2022 Differences in the timing of the cash flows of the hedged items and the hedging instruments;
\u2022 Different indexes (and accordingly different curves) linked to the hedged risk of the hedged items and hedging instruments;
\u2022 The counterparties\u2019 credit risk differently impacting the fair value movements of the hedging instruments and hedged items;
\u2022 Changes to the forecasted amount of cash flows of hedged items and hedging instruments.
For more information see Note 13.
Market price risk
The Group is exposed to the grain market price risk which is managed with the hedge accounting described in Note 13.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-682": { "value": "Capital management For capital management purposes the Group\u2019s capital is equal to total equity in the statement of nancial position amounting to EUR 368,231 as at 30 June 2025 (EUR 312,319 thousand as at 30 June 2024). The primary objective of the Group\u2019s capital management is to ensure that it maintains a strong creditworthiness and healthy capital ratios in order to support its business and maximize shareholder value. The Group holds high capital for possible future expansion and further development of the Group. The Group manages its capital structure and adjusts it in the light of changes in economic conditions and the risk characteristics of its activities. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders or issue new shares. No changes were made in the objectives, policies or processes during the years ended 30 June 2025 and 30 June 2024 The Company and the Group\u2019s subsidiaries registered in Lithuania and Estonia are obliged to keep its equity at no less than 50% of its share capital, as imposed by the Laws on Companies of the Republic of Lithuania and the Republic of Estonia. As at 30 June 2025 the both Company and the Group\u2019s subsidiaries registered in Lithuania and Estonia comply with this requirement, except the subsidiaries KG Esesti OU, Dotnuva Rent UAB, Dotnuva Baltic AS, Avocete UAB and Linas Agro OU. As at 30 June 2024 all the subsidiaries registered in the Lithuania and Estonia complied with the requirements, except the subsidiaries Kai\u0161iadori\u0173 pauk\u0161tyno ma\u017emena UAB, Baltoji Plunksnele KB, Uogintai UAB, KG Esesti OU, Dotnuva Rent UAB, Akola poultry UAB, Linas Agro OU. As at 30 June 2025 Group\u2019s subsidiaries registered in the Republic of Latvia are obligated to keep their equity higher than zero, as it is imposed by the Laws on Companies of the Republic of Latvia. All the subsidiaries, except Dotnuva Baltic SIA and Kekava Bioenergy SIA, complied with the requirements (as at 30 June 2024 \u2013 all the subsidiaries, except SIA PFK Trader, complied with the requirements). The Group and the Company manages capital using a leverage ratio, which is 1 minus total equity divided by total assets of the Group and the Company. The Group\u2019s policy is to keep the leverage ratio below 75%
Group
Company
30/06/2025 30/06/2024 30/06/2025 30/06/2024
Total equity 368,231 312,319 213,807 201,048
Total assets 1,014,272 886,061 269,224 265,328
Total equity / Total assets 36% 35% 79% 76%
Leverage ratio 64% 65% 21% 24%
", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-683": { "value": "
31. Commitments and contingencies
The Group companies have received grants from both the European Union and National Paying Agency (Lithuania and Latvia):
For acquisition of agricultural equipment and the implementation of other projects. The Group companies are committed not to discontinue
operations related to agricultural and elevators activity during the periods specified below:
UAB Linas Agro gr\u016bd\u0173 centrai \u2013 until 2028;
Lab\u016bnavos \u017d\u016aB \u2013 from 2027 to 2031;
Sidabravo \u017d\u016aB \u2013 until 2028;
\u017dibartoni\u0173 \u017d\u016aB \u2013 until 2027;
Luk\u0161i\u0173 \u017d\u016aB \u2013 from 2027 to 2033;
Auk\u0161tadvario \u017d\u016aB \u2013 until 2030.
In case of non-compliance with the requirements the Group companies will have to return funds received to the state of Lithuania amounting
to EUR 6,591 thousand as at 30 June 2025 (as at 30 June 2024 \u2013 EUR 2,870 thousand.)
For poultry farm, feedstuffs production, storages upgrade and the implementation of other projects. The Group companies are committed
not to discontinue operations related to poultry activity until the years specified below:
AS Kekava foods \u2013 from 2025 to 2030;
AB Vilniaus pauk\u0161tynas \u2013 from 2027 to 2030;
AB Kai\u0161iadori\u0173 pauk\u0161tynas \u2013 from 2025 to 2029;
UAB Lietbro \u2013 from 2028 to 2029;
UAB Domantoni\u0173 pauk\u0161tynas \u2013 from 2027 to 2030;
UAB Alesnink\u0173 pauk\u0161tynas \u2013 from 2027 to 2030;
AB Zelve \u2013 until 2030.
In case of non-compliance with the requirements the Group companies will have to return funds received to the state of both Lithuania and
Latvia amounting to EUR 2,697 thousand as at 30 June 2025 (as at 30 June 2024 \u2013 EUR 856 thousand).
For food production equipment, its modernisation, and the implementation of other projects. The Group companies are committed not to
discontinue operations related to food production activity until the years specified below:
AB Kauno gr\u016bdai \u2013 until 2029;
AB \u0160laituva \u2013 until 2029.
In case of non-compliance with the requirements the Group companies will have to return funds received to the state of both Lithuania
amounting to EUR 1,389 thousand as at 30 June 2025.
The Group has no plans to discontinue the above-mentioned activities.
As at 30 June 2025 the Group has guaranteed EUR 4,530 thousand (as at 30 June 2024 \u2013 EUR 2,433 thousand) for the third parties to Banks
for the granted loans.
As at 30 June 2025, the Company has guaranteed EUR 139,807 thousand (30 June 2024 \u2013 EUR 169,794 thousand) for the Group\u2019s companies
to Banks for the granted loans.
Almex, former customer, has led an appeal to the Court of Appeal in Serbia regarding the refusal of the Commercial Court to rule in the case
concerning the alleged damages of EUR 1,800 thousand. As at 30 June 2025 and as at 30 June 2024 the Group\u2018s management is of the
opinion that the appeal has no sound grounds, therefore no provision was recorded in the consolidated accounts regarding this matter.
31. Commitments and contingencies/cont\u2018d
A contingent liability of the Group company AB Vilniaus pauk\u0161tynas arises from environmental regulatory requirements related to the emission
source at its Rudamina division. On 17 November 2023, the Environmental Protection Department under the Ministry of Environment issued a
mandatory order to the Group company to cease excessive pollutant emissions at the Rudamina division and, once the emissions are
eliminated, to notify the Department and provide supporting documentation.
By a ruling dated 18 September 2024, the court upheld the Group company\u2019s request for the application of interim measures.
The respondent \u2013 the Environmental Protection Department under the Ministry of Environment \u2013 did not object to the Group company\u2019s request
for such interim measures. The above-mentioned ruling has entered into legal force.
Accordingly, AB Vilniaus pauk\u0161tynas has prepared and is implementing an emission reduction action plan agreed with the Environmental
Protection Department under the Ministry of Environment. The purpose of this plan is to eliminate pollution-related risks and ensure that the
company\u2019s operations comply with applicable environmental requirements. The Group company periodically submits implementation reports
to the authorities, providing descriptions of the measures carried out.
The total planned investment amounts to EUR 4,000 thousand. Of this, EUR 2,400 thousand had already been invested by the end of the
reporting period, while the remaining amount (approximately EUR 1,600 thousand) is planned for the following nancial years and will be
nanced from the Group company\u2019s ordinary operating cash flows. All measures are scheduled to be implemented by the end of 2025. The
project is currently being executed in line with the planned schedule, without deviations or material delays. On basis of these long-term
investments the Group company is committed to acquire property, plant and equipment (Note 5).
In the opinion of the Group\u2019s management, no additional signi cant outflow of resources beyond the scope of the already planned investments
is expected, as all measures have been pre-planned and agreed with the authorities.
There is a risk that, if the emission reduction measures are not implemented according to the agreed schedule or if the achieved results do
not meet the requirements set by the authorities, administrative penalties may be imposed. Under the current regulations, the maximum ne
that may be imposed amounts to EUR 3 thousand. Considering the current progress of the project, management of the Group assesses the
likelihood of such a ne being imposed as low.
Permit risk \u2013 under adverse circumstances, the Integrated Pollution Prevention and Control (IPPC) permit could be subject to revocation. Such
risk may materialize if the modernisation plan is not implemented as scheduled or if the authorities revise the assessment methodology and
introduce new environmental parameters.However, given that the Group company is implementing the modernisation plan in accordance with
the agreed schedule, that the authorities have acknowledged inaccuracies in the pollution assessment methodology, and that the revocation
process is lengthy and complex, management of the Group considers this risk to be low.
", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-713": { "value": "31. Commitments and contingencies The Group companies have received grants from both the European Union and National Paying Agency (Lithuania and Latvia): For acquisition of agricultural equipment and the implementation of other projects. The Group companies are committed not to discontinue operations related to agricultural and elevators activity during the periods specified below: UAB Linas Agro gr\u016bd\u0173 centrai \u2013 until 2028; Lab\u016bnavos \u017d\u016aB \u2013 from 2027 to 2031; Sidabravo \u017d\u016aB \u2013 until 2028; \u017dibartoni\u0173 \u017d\u016aB \u2013 until 2027; Luk\u0161i\u0173 \u017d\u016aB \u2013 from 2027 to 2033; Auk\u0161tadvario \u017d\u016aB \u2013 until 2030. In case of non-compliance with the requirements the Group companies will have to return funds received to the state of Lithuania amounting to EUR 6,591 thousand as at 30 June 2025 (as at 30 June 2024 \u2013 EUR 2,870 thousand.) For poultry farm, feedstuffs production, storages upgrade and the implementation of other projects. The Group companies are committed not to discontinue operations related to poultry activity until the years specified below: AS Kekava foods \u2013 from 2025 to 2030; AB Vilniaus pauk\u0161tynas \u2013 from 2027 to 2030; AB Kai\u0161iadori\u0173 pauk\u0161tynas \u2013 from 2025 to 2029; UAB Lietbro \u2013 from 2028 to 2029; UAB Domantoni\u0173 pauk\u0161tynas \u2013 from 2027 to 2030; UAB Alesnink\u0173 pauk\u0161tynas \u2013 from 2027 to 2030; AB Zelve \u2013 until 2030. In case of non-compliance with the requirements the Group companies will have to return funds received to the state of both Lithuania and Latvia amounting to EUR 2,697 thousand as at 30 June 2025 (as at 30 June 2024 \u2013 EUR 856 thousand). For food production equipment, its modernisation, and the implementation of other projects. The Group companies are committed not to discontinue operations related to food production activity until the years specified below: AB Kauno gr\u016bdai \u2013 until 2029; AB \u0160laituva \u2013 until 2029. In case of non-compliance with the requirements the Group companies will have to return funds received to the state of both Lithuania amounting to EUR 1,389 thousand as at 30 June 2025. The Group has no plans to discontinue the above-mentioned activities. As at 30 June 2025 the Group has guaranteed EUR 4,530 thousand (as at 30 June 2024 \u2013 EUR 2,433 thousand) for the third parties to Banks for the granted loans. As at 30 June 2025, the Company has guaranteed EUR 139,807 thousand (30 June 2024 \u2013 EUR 169,794 thousand) for the Group\u2019s companies to Banks for the granted loans. Almex, former customer, has led an appeal to the Court of Appeal in Serbia regarding the refusal of the Commercial Court to rule in the case concerning the alleged damages of EUR 1,800 thousand. As at 30 June 2025 and as at 30 June 2024 the Group\u2018s management is of the opinion that the appeal has no sound grounds, therefore no provision was recorded in the consolidated accounts regarding this matter. 31. Commitments and contingencies/cont\u2018d A contingent liability of the Group company AB Vilniaus pauk\u0161tynas arises from environmental regulatory requirements related to the emission source at its Rudamina division. On 17 November 2023, the Environmental Protection Department under the Ministry of Environment issued a mandatory order to the Group company to cease excessive pollutant emissions at the Rudamina division and, once the emissions are eliminated, to notify the Department and provide supporting documentation. By a ruling dated 18 September 2024, the court upheld the Group company\u2019s request for the application of interim measures. The respondent \u2013 the Environmental Protection Department under the Ministry of Environment \u2013 did not object to the Group company\u2019s request for such interim measures. The above-mentioned ruling has entered into legal force. Accordingly, AB Vilniaus pauk\u0161tynas has prepared and is implementing an emission reduction action plan agreed with the Environmental Protection Department under the Ministry of Environment. The purpose of this plan is to eliminate pollution-related risks and ensure that the company\u2019s operations comply with applicable environmental requirements. The Group company periodically submits implementation reports to the authorities, providing descriptions of the measures carried out. The total planned investment amounts to EUR 4,000 thousand. Of this, EUR 2,400 thousand had already been invested by the end of the reporting period, while the remaining amount (approximately EUR 1,600 thousand) is planned for the following nancial years and will be nanced from the Group company\u2019s ordinary operating cash flows. All measures are scheduled to be implemented by the end of 2025. The project is currently being executed in line with the planned schedule, without deviations or material delays. On basis of these long-term investments the Group company is committed to acquire property, plant and equipment (Note 5). In the opinion of the Group\u2019s management, no additional signi cant outflow of resources beyond the scope of the already planned investments is expected, as all measures have been pre-planned and agreed with the authorities. There is a risk that, if the emission reduction measures are not implemented according to the agreed schedule or if the achieved results do not meet the requirements set by the authorities, administrative penalties may be imposed. Under the current regulations, the maximum ne that may be imposed amounts to EUR 3 thousand. Considering the current progress of the project, management of the Group assesses the likelihood of such a ne being imposed as low. Permit risk \u2013 under adverse circumstances, the Integrated Pollution Prevention and Control (IPPC) permit could be subject to revocation. Such risk may materialize if the modernisation plan is not implemented as scheduled or if the authorities revise the assessment methodology and introduce new environmental parameters.However, given that the Group company is implementing the modernisation plan in accordance with the agreed schedule, that the authorities have acknowledged inaccuracies in the pollution assessment methodology, and that the revocation process is lengthy and complex, management of the Group considers this risk to be low.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-28": { "value": "31. Commitments and contingencies The Group companies have received grants from both the European Union and National Paying Agency (Lithuania and Latvia): For acquisition of agricultural equipment and the implementation of other projects. The Group companies are committed not to discontinue operations related to agricultural and elevators activity during the periods specified below: UAB Linas Agro gr\u016bd\u0173 centrai \u2013 until 2028; Lab\u016bnavos \u017d\u016aB \u2013 from 2027 to 2031; Sidabravo \u017d\u016aB \u2013 until 2028; \u017dibartoni\u0173 \u017d\u016aB \u2013 until 2027; Luk\u0161i\u0173 \u017d\u016aB \u2013 from 2027 to 2033; Auk\u0161tadvario \u017d\u016aB \u2013 until 2030. In case of non-compliance with the requirements the Group companies will have to return funds received to the state of Lithuania amounting to EUR 6,591 thousand as at 30 June 2025 (as at 30 June 2024 \u2013 EUR 2,870 thousand.) For poultry farm, feedstuffs production, storages upgrade and the implementation of other projects. The Group companies are committed not to discontinue operations related to poultry activity until the years specified below: AS Kekava foods \u2013 from 2025 to 2030; AB Vilniaus pauk\u0161tynas \u2013 from 2027 to 2030; AB Kai\u0161iadori\u0173 pauk\u0161tynas \u2013 from 2025 to 2029; UAB Lietbro \u2013 from 2028 to 2029; UAB Domantoni\u0173 pauk\u0161tynas \u2013 from 2027 to 2030; UAB Alesnink\u0173 pauk\u0161tynas \u2013 from 2027 to 2030; AB Zelve \u2013 until 2030. In case of non-compliance with the requirements the Group companies will have to return funds received to the state of both Lithuania and Latvia amounting to EUR 2,697 thousand as at 30 June 2025 (as at 30 June 2024 \u2013 EUR 856 thousand). For food production equipment, its modernisation, and the implementation of other projects. The Group companies are committed not to discontinue operations related to food production activity until the years specified below: AB Kauno gr\u016bdai \u2013 until 2029; AB \u0160laituva \u2013 until 2029. In case of non-compliance with the requirements the Group companies will have to return funds received to the state of both Lithuania amounting to EUR 1,389 thousand as at 30 June 2025. The Group has no plans to discontinue the above-mentioned activities. As at 30 June 2025 the Group has guaranteed EUR 4,530 thousand (as at 30 June 2024 \u2013 EUR 2,433 thousand) for the third parties to Banks for the granted loans. As at 30 June 2025, the Company has guaranteed EUR 139,807 thousand (30 June 2024 \u2013 EUR 169,794 thousand) for the Group\u2019s companies to Banks for the granted loans. Almex, former customer, has led an appeal to the Court of Appeal in Serbia regarding the refusal of the Commercial Court to rule in the case concerning the alleged damages of EUR 1,800 thousand. As at 30 June 2025 and as at 30 June 2024 the Group\u2018s management is of the opinion that the appeal has no sound grounds, therefore no provision was recorded in the consolidated accounts regarding this matter. 31. Commitments and contingencies/cont\u2018d A contingent liability of the Group company AB Vilniaus pauk\u0161tynas arises from environmental regulatory requirements related to the emission source at its Rudamina division. On 17 November 2023, the Environmental Protection Department under the Ministry of Environment issued a mandatory order to the Group company to cease excessive pollutant emissions at the Rudamina division and, once the emissions are eliminated, to notify the Department and provide supporting documentation. By a ruling dated 18 September 2024, the court upheld the Group company\u2019s request for the application of interim measures. The respondent \u2013 the Environmental Protection Department under the Ministry of Environment \u2013 did not object to the Group company\u2019s request for such interim measures. The above-mentioned ruling has entered into legal force. Accordingly, AB Vilniaus pauk\u0161tynas has prepared and is implementing an emission reduction action plan agreed with the Environmental Protection Department under the Ministry of Environment. The purpose of this plan is to eliminate pollution-related risks and ensure that the company\u2019s operations comply with applicable environmental requirements. The Group company periodically submits implementation reports to the authorities, providing descriptions of the measures carried out. The total planned investment amounts to EUR 4,000 thousand. Of this, EUR 2,400 thousand had already been invested by the end of the reporting period, while the remaining amount (approximately EUR 1,600 thousand) is planned for the following nancial years and will be nanced from the Group company\u2019s ordinary operating cash flows. All measures are scheduled to be implemented by the end of 2025. The project is currently being executed in line with the planned schedule, without deviations or material delays. On basis of these long-term investments the Group company is committed to acquire property, plant and equipment (Note 5). In the opinion of the Group\u2019s management, no additional signi cant outflow of resources beyond the scope of the already planned investments is expected, as all measures have been pre-planned and agreed with the authorities. There is a risk that, if the emission reduction measures are not implemented according to the agreed schedule or if the achieved results do not meet the requirements set by the authorities, administrative penalties may be imposed. Under the current regulations, the maximum ne that may be imposed amounts to EUR 3 thousand. Considering the current progress of the project, management of the Group assesses the likelihood of such a ne being imposed as low. Permit risk \u2013 under adverse circumstances, the Integrated Pollution Prevention and Control (IPPC) permit could be subject to revocation. Such risk may materialize if the modernisation plan is not implemented as scheduled or if the authorities revise the assessment methodology and introduce new environmental parameters.However, given that the Group company is implementing the modernisation plan in accordance with the agreed schedule, that the authorities have acknowledged inaccuracies in the pollution assessment methodology, and that the revocation process is lengthy and complex, management of the Group considers this risk to be low.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-29": { "value": "32. Related parties\u2018 transactions The parties are considered related when one party has the possibility to control the other or have signi cant influence over the other party in making nancial and operating decisions. A close member or the family of the key management personnel is considered to be related parties. The related parties of the Company and the Group as at 30 June 2025 and 30 June 2024 are listed below. Akola ApS Group companies: Akola ApS (Denmark), immediate parent entity; UAB Darius Zubas Holding (Lithuania), ultimate parent entity; UAB MESTILLA (Lithuania), sister entity. Key management personnel: Key management personnel of the Company and both immediate and ultimate parent entities: The Management Board; The Supervisory Board; The Audit Committee; Chief Executive Of cer; Deputy Chief Executive Of cer; Chief Financial Of cer. Members of the Management Board: Darius Zubas (Chairman of the Board, ultimate controlling shareholder); Ar\u016bnas Zubas; Andrius Pranckevi\u010dius; Ma\u017evydas \u0160ileika; Jonas Bak\u0161ys. Members of the Supervisory Board: Tomas Tum\u0117nas (Chairman of the Supervisory Board); Ar\u016bnas Bartusevi\u010dius (independent member); Carsten H\u00f8jland (independent member). Members of the Audit Committee: Lukas Kuraitis (Chairman of the Audit Committee, independent member of the Committee); Ar\u016bnas Bartusevi\u010dius (independent member of the Committee); Skaist\u0117 Malevskien\u0117 (independent member of the Committee). Subsidiaries, associates and joint ventures: See Note 3 for a list. Related parties through the Company's key management personnel: UAB \"Dvi T\" - 100 % owned by Jonas Bak\u0161ys; UAB Vividum is jointly owned by Jonas Bak\u0161ys and his spouse; UAB \"Kirtim\u0173 logistikos centras\" - 100% of the shares are owned by Skaist\u0117 Malevskien\u0117's spouse, who is the nal bene ciary; UAB \"Kirtim\u0173 logistika\" - 100% of the shares are owned by Skaist\u0117 Malevskien\u0117's spouse, who is the nal bene ciary; Urban Properties UAB - 100% of the shares are owned by Skaiste Malevskien\u0117's spouse, who is the nal bene ciary; Agmesta UAB - 100% of the shares are owned by Skaiste Malevskien\u0117's spouse, who is the ultimate bene ciary. UAB Triangle Group - 100% of the shares belong to Skaist\u0117 Malevskien\u0117's spouse, who is the ultimate bene ciary. 32. Related parties\u2018 transactions/continued The Group's transactions with related parties during the financial years ended 30 June 2025 and 30 June 2024: \u2022 2024/2025
Revenue from Non-current loans
contracts with Expenses from Income from Current receivable/ Non- Contract liabilities to Payables to
Purchases customers/Other financial activities financial activities receivables from current related parties related parties
income related parties prepayments for
financial assets
Akola ApS group companies 6,158 35,102 \u2013 \u2013 8 \u2013 196 2,113
KG Khumex B.V. \u2013 \u2013 \u2013 7 \u2013 \u2013 \u2013 \u2013
UAB OMG Bubble Tea \u2013 \u2013 \u2013 155 \u2013 194 \u2013 \u2013
Brite Drinks Ltd 5 \u2013 \u2013 \u2013 \u2013 600 \u2013 \u2013
6,163 35,102 \u2013 162 8 794 196 2,113
\u2022 2023/2024
Revenue from Non-current loans
contracts with Expenses from Income from Current receivable/ Non- Contract liabilities to Payables to
Purchases customers/Other financial activities financial activities receivables from current related parties related parties
income related parties prepayments for
financial assets
Akola ApS group companies 3,137 42,097 69 \u2013 268 \u2013 \u2013 272
KG Khumex B.V. 19 22,194 \u2013 \u2013 2,090 \u2013 \u2013 \u2013
KG Khumex Coldstore B.V. \u2013 \u2013 \u2013 13 \u2013 550 \u2013 \u2013
UAB OMG Bubble Tea \u2013 \u2013 \u2013 40 40 900 \u2013 \u2013
3,156 64,291 69 53 2,398 1,450 \u2013 272
The Company's transactions with related parties during the financial years ended 30 June 2025 and 30 June 2024: \u2022 2024/2025
Revenue from Non-current loans
contracts with Expenses from Income from Current receivable/ Non- Contract liabilities to Payables to
Purchases customers/Other financial activities financial activities receivables from current related parties related parties
income/ Dividend
related parties prepayments for
income financial assets
Akola ApS Group companies \u2013 3 \u2013 \u2013 4 \u2013 \u2013 \u2013
UAB OMG Bubble Tea \u2013 \u2013 \u2013 155 \u2013 194 \u2013 \u2013
Brite Drinks Ltd 1 \u2013 \u2013 \u2013 \u2013 600 \u2013 \u2013
Subsidiaries 184 24,118 778 1,393 26,611 \u2013 \u2013 8,115
` 185 24,121 778 1,548 26,615 794 \u2013 8,115
\u2022 2023/2024
Revenue from Non-current loans
contracts with Expenses from Income from Current receivable/ Non- Contract liabilities to Payables to
Purchases customers/Other financial activities financial activities receivables from current related parties related parties
income/ Dividend
related parties prepayments for
income financial assets
Akola ApS Group companies \u2013 \u2013 69 \u2013 \u2013 \u2013 \u2013 \u2013
UAB OMG Bubble Tea \u2013 \u2013 \u2013 40 40 900 \u2013 \u2013
Subsidiaries 1 39,701 1,404 1,187 19,310 3,500 \u2013 17,335
` 1 39,701 1,473 1,227 19,350 4,400 \u2013 17,335
32. Related parties\u2018 transactions/continued As at 30 June 2025, interest rates of the Company for current loans receivable from related parties are 3.25% and 6.5% (as at 30 June 2024 \u2013 3.5% and 6.5%), non-current loans receivables from related parties are 5.5% (as at 30 June 2024 \u2013 6%). As at 30 June 2025, interest rates of the Company for current loans payable to related parties are 3-month EURIBOR + 2.7% margin, 6.5% and 5%. As at 30 June 2024, interest rates of the Company for current loans payable to related parties are 3-month EURIBOR + 2.2% margin, 6.5% and 5%, interest rates of non-current loans of the Company payable to related parties are 3.2%. Receivables and payables from / to related parties will be settled in cash or offset with the payables / receivables from / to respective related parties. Terms and conditions of the nancial assets and liabilities: Receivables from related parties are non-interest bearing and are normally settled on 30-day terms. Payables to related parties are non-interest bearing and are normally settled on 30-90-day terms. Interest is applied to loans received from and granted to related parties. Interest payable is normally settled at the end of the loan term. On both 30 June 2025 and 30 June 2024 there was no impairment formed for the Group\u2019s receivables from related parties. The Group\u2019s transactions with key management personnel in 12-month period ended 30 June 2025 and 30 June 2024 were as follows: The amounts disclosed in the table are the amounts recognised as an expense during the reporting period related to key management personnel. On both 23 November 2023 and 24 November 2023 Key management personnel submitted notice to the Company regarding the exercise of the options based under the share-option agreements signed on both 29 June 2018 and 28 February 2020. On 8 December 2023 Key management personnel acquired 3,879,032 shares (EUR 2,285 thousand). The shares are fully paid with the Company\u2019s funds from the share- based payment reserve established by the Company, through the issuance of new Company shares. On 29 November 2024 Key management personnel submitted notice to the Company regarding the exercise of the options based under share- option agreement signed on 29 November 2021. On 2 December 2024 Key management personnel acquired 53,310 shares (EUR 50 thousand). The shares are fully paid with the Company\u2019s funds from the share-based payment reserve established by the Company, by granting the Company\u2019s own shares. In a nancial year 2024/2025 EUR 783 thousand of dividends were paid to the key management personnel of the nancial year ended as at 30 June 2024. (In the nancial year 2023/2024 EUR 590 thousand of dividends had been paid for the nancial year ended 30 June 2023).
2024/2025 2023/2024
Short-term employee benefits - Wages, salaries and other 1,771 1,853
Payment for work in the Management Board 132 83
Payments for work in Audit Committee 4 2
Payments for work in Supervisory Board 67 67
Post-Employment pension and medical benefits 1 4
Share-based payments transactions 27 56
2,002 2,065
", "dimensions": { "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-714": { "value": "UAB Darius Zubas Holding (Lithuania), ultimate parent entity", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-30": { "value": "33. Partly owned subsidiaries Financial information of subsidiaries that have material non-controlling interests is provided below. Proportion of equity interest held by non-controlling interests:
Country of Country of
Company name
incorporation and
30/06/2025
30/06/2024
Company name
incorporation and
30/06/2025
30/06/2024
operation operation
AB Kauno Gr\u016bdai Lithuania 10.38% 10.41% KG Polska Sp.zo.o. Poland 10.38% 10.41%
UAB Grybai LT Lithuania 10.38% 10.41% Nordic Agro Investment Limited United Kingdom 10.38% 10.41%
UAB \u0160laituva Lithuania 10.38% 10.41% UAB Dotnuva Seeds Lithuania 2.21% 2.22%
UAB Baltic Fumigation Service Lithuania 10.38% 10.41% OOO KLM Belarus 37.27% 37.28%
UAB KG Ma\u017emena Lithuania 10.38% 10.41% SIA Dotnuva Seeds Latvia 2.21% 2.22%
AB Zelv\u0117 Lithuania 32.62% 27.62% Auk\u0161tadvario \u017d\u016aB Lithuania 0.46% 0.46%
UAB Jungtin\u0117 ekspedicija Lithuania 2.21% 2.22% Lab\u016bnavos \u017d\u016aB Lithuania 1.05% 1.05%
AB Vilniaus Pauk\u0161tynas Lithuania 14.98% 14.98% Luk\u0161i\u0173 \u017d\u016aB Lithuania 1.18% 1.18%
UAB Lietbro Lithuania 14.98% 14.98% Medeiki\u0173 \u017d\u016aB Lithuania 1.61% 1.61%
UAB Avocet\u0117 (Under liquidation) Lithuania 14.98% 14.98% Sidabravo \u017d\u016aB Lithuania 3.75% 3.75%
KB Baltoji Plunksnel\u0117 (Liquidated) Lithuania \u2013 16.55% \u017dibartoni\u0173 \u017d\u016aB Lithuania 0.10% 0.10%
AB Kai\u0161iadori\u0173 Pauk\u0161tynas Lithuania 14.67% 14.69% Nemuno \u016bkis \u017d\u016aB Lithuania 32.02% 32.02%
UAB Domantoni\u0173 Pauk\u0161tynas Lithuania 14.94% 10.49% AS Kekava Foods Latvia 2.33% 2.42%
UAB Kai\u0161iadori\u0173 Pauk\u0161tyno Ma\u017emena
Lithuania
\u2013
14.69%
SIA PFK Trader
Latvia
2.33%
2.42%
(Liquidated)
UAB Uogintai (Liquidated) Lithuania \u2013 14.69% AB Linas Agro Lithuania 2.21% 2.22%
SIA Kekava Bioenergy Latvia 2.33% 2.42% UAB Linas Agro Gr\u016bd\u0173 Centrai Lithuania 2.21% 2.22%
UAB Alesnink\u0173 Pauk\u0161tynas Lithuania 14.67% 14.69% SIA Linas Agro Latvia 2.73% 2.74%
UAB VP Valda Lithuania 14.98% 14.98% UAB Gerera (Liquidated) Lithuania \u2013 2.22%
UAB KP Valda Lithuania 14.67% 14.69% Linas Agro A/S (under liquidation) Denmark 2.21% 2.22%
SIA KG Latvija Latvia 10.38% 10.41% LLC LINAS AGRO UKRAINE Ukraine 2.21% 2.22%
KG Eesti O\u00dc Estonia 10.38% 10.41% Linas Agro O\u0170 Estonia 2.21% 2.22%
SIA LABIBAS SARGS Latvia 10.38% 0.00% UAB Geoface Lithuania 2.21% 2.22%
SIA Linas Agro Graudu Centrs Lithuania 2.40% 2.22%
33. Partly owned subsidiaries/continued The summarized nancial information of these subsidiaries is provided below. This information is based on amounts before inter-company eliminations. Summarized statement of profit (loss) and other comprehensive income \u2022 Financial year ended 30 June 2025
AB Kauno AB Vilniaus AB Kai\u0161iadori\u0173
SIA KG Latvija
Other
Gr\u016bdai Pauk\u0161tynas Pauk\u0161tynas
Revenue from contracts with customers 361,394 230,921 40,982 26,213 921,189
Net profit (loss) 8,764 22,462 248 86 29,132
Total comprehensive income: 8,764 22,462 248 86 29,132
Attributable to non-controlling interests 910 3,364 36 9 2,103
Dividends paid to non-controlling interests 116 264 \u2013 \u2013 16
\u2022 Financial year ended 30 June 2024
AB Kauno AB Vilniaus AB Kai\u0161iadori\u0173
SIA KG Latvija
Other
Gr\u016bdai Pauk\u0161tynas Pauk\u0161tynas
Revenue from contracts with customers 309,174 199,944 39,574 31,430 926,117
Net profit (loss) 8,271 6,666 85 388 9,503
Total comprehensive income: 8,271 6,666 85 388 9,503
Attributable to non-controlling interests 861 999 12 40 880
Dividends paid to non-controlling interests 1,282 \u2013 \u2013 \u2013 103
Summarized statement of financial position \u2022 Financial year ended 30 June 2025
AB Kauno AB Vilniaus AB Kai\u0161iadori\u0173
SIA KG Latvija
Other
Gr\u016bdai Pauk\u0161tynas Pauk\u0161tynas
Current assets 132,361 46,907 6,141 8,072 474,884
Non-current assets 127,708 43,599 15,006 1,997 157,597
Current liabilities (108,567) (40,394) (6,979) (4,717) (336,544)
Non-current liabilities (27,667) (7,170) (2,726) (99) (111,178)
Total equity: (116,615) (33,703) (8,815) (3,100) (182,483)
Attributable to non-controlling interests (7,220) (9,239) (2,627) (2,153) (2,276)
\u2022 Financial year ended 30 June 2024
AB Kauno AB Vilniaus AB Kai\u0161iadori\u0173
SIA KG Latvija
Other
Gr\u016bdai Pauk\u0161tynas Pauk\u0161tynas
Current assets 104,970 34,875 8,758 8,771 440,121
Non-current assets 113,010 35,684 14,369 2,008 123,496
Current liabilities (84,234) (43,313) (8,482) (5,475) (324,231)
Non-current liabilities (17,457) (4,470) (2,955) (72) (83,054)
Total equity (111,478) (25,751) (9,420) (3,088) (156,332)
Attributable to non-controlling interests (4,811) (2,976) (2,271) (2 144) (4,483)
33. Partly owned subsidiaries/continued Summarized cash flow statement \u2022 Financial year ended 30 June 2025
AB Kauno AB Vilniaus AB Kai\u0161iadori\u0173
SIA KG Latvija
Other
Gr\u016bdai Pauk\u0161tynas Pauk\u0161tynas
Net Cash flows from (to) operating activities (28,163) 25,316 3,291 379 35,287
Net cash flows from (to) investing activities (1,209) (15,290) (928) (10) (50,520)
Net cash flows from (to) financing activities 29,283 (8,876) (2,372) (173) 11,636
Net increase/(decrease) in cash and cash equivalents (89) 1,150 (9) 196 (3,597)
\u2022 Financial year ended 30 June 2024
AB Kauno AB Vilniaus AB Kai\u0161iadori\u0173
SIA KG Latvija
Other
Gr\u016bdai Pauk\u0161tynas Pauk\u0161tynas
Net Cash flows from (to) operating activities 22,958 1,883 (2,109) (1,335) (11,553)
Net cash flows from (to) investing activities (37,086) 2,940 401 1,276 17,942
Net cash flows from (to) financing activities 13,346 (4,717) 1,727 (178) (16,146)
Net increase/(decrease) in cash and cash equivalents (782) 106 20 (237) (9,757)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "fact-31": { "value": "34. Subsequent events 01/07/2025 AB \u0160laituva and AB Grybai LT were merged to AB Kauno Gr\u016bdai. 10/07/2025 AB Kauno Gr\u016bdai increased credit line with AS Luminor Bank by EUR 15,000 thousand. 17/07/2025 AB Linas Agro extended the credit line agreement with AB Swedbank, OP Corporate Bank plc Lithuanian branch. AB Linas Agro increased the credit line limit with AB Swedbank to EUR 90,000 thousand. Total credit limit \u2013 EUR 140,000 thousand. 01/08/2025 SIA Dotnuva Seeds signed new credit line agreement with AS Swedbank in the amount of EUR 1,000 thousand. 28/08/2025 AS Kekava Foods signed loan agreement with AS Swedbank in the amount of EUR 2,100 thousand. 11/09/2025 AB Akola Farming signed an increase in the credit facility under its existing loan agreement with AS Luminor Bank by EUR 700 thousand. 18/09/2025 The Group has committed to invest EUR 2,750 thousand in \u017dibartoni\u0173 \u017d\u016aB and more than EUR 2,538 thousand in Sidabravo \u017d\u016aB for the modernization and expansion of their dairy farms, of which EUR 936 thousand will be nanced through European Union funding.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:529900UB9QON717IL030", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } } } }