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BRL reporting

SLC Agrícola · SLCE3.SA

Row crops (soy, cotton, corn) · Filing

Acres
561,000
Book / acre
BRL 8,021
Market cap (USD)
$1,223M
EV / acre (USD)
$5,157

Sector KPIsestimate

Planted area
730,000 ha
Owned / leased
270,000 / 460,000 ha
Production
2,400,000 MT_grain
Realized price
BRL 1450.00
Bio assets
BRL 1,850M

Tangible Balance-Sheet Assets

Asset-class composition from the latest FY filings, alongside market enterprise value for an asset-coverage view. Land at FMV when a per-property breakdown is available; other classes at filed book value.

Asset classBook (BRL M)FMV (BRL M)Note
Land / property4,50013,407Per-property breakdown below
PP&E (mills, plants, machinery)1,248Net of accumulated depreciation
Biological assets1,850IAS 41 fair value — standing crops / livestock
Inventory2,864
Intangibles + goodwill124Excluded from tangible total
Tangible total (ex-cash)10,46219,369
+ Cash & equivalents2,6502,650
Tangible total (incl. cash)13,11222,019
Reported total assets (BS)13,800Latest period 2024-12-31

Tangible book

BRL 13,112M

95% of total assets

Market cap

BRL 6,224M

47% of tangible book

Enterprise value

BRL 14,724M

112% of tangible book

Implied fair market analysis

As of 2025-12-31
Aggregate FMV
BRL 13,407M
Range BRL 11,278–15,536M · 561,000 acres
FMV vs. book
+207.5%
Book BRL 4,360M · FMV BRL 13,407M
Implied NAV / share
BRL 11.07
Range BRL 6.27–15.87
Live price vs. FMV NAV
+26.8%
Range -11.5% (high) to +124.0% (low)
NOI cross-check (yield-based reasonableness)
FMV-weighted from property mix (11 of 11 properties): typical 4.66.1%
Reported NOI
BRL 2,600M
Cap rate at comp-based FMV
19.39%
Range 16.7423.05%
Verdict
Above typical — comp-based FMV may be conservative vs yield benchmark

FMV by category

Aggregated from per-property assumptions below
CategoryPropertiesAcresAvg book BRL/acreAvg FMV BRL/acreBook (BRL M)FMV (BRL M)FMV range (BRL M)FMV vs book
Mato Grosso Cerrado — Class-A1130,0008,46225,0001,1003,2502,7303,770+195.5%
Western Bahia Cerrado — LEM premium170,00010,00030,0007002,1001,8202,380+200.0%
Mato Grosso Cerrado — Class-A premium (Sapezal)160,0007,00028,0004201,6801,4401,920+300.0%
Matopiba (Maranhão)290,0006,00017,0005401,5301,2601,800+183.3%
Western Bahia Cerrado — mid-tier150,0008,00024,0004001,2001,0001,400+200.0%
Goiás Cerrado — Class-A145,0008,44426,0003801,1709901,350+207.9%
Mato Grosso Cerrado — mid-tier150,0007,60022,0003801,1009001,300+189.5%
Western Bahia Cerrado — mid-LEM125,0007,20026,000180650550750+261.1%
Matopiba (Piauí)125,0005,20015,000130375300450+188.5%
Mixed regional — MS / MA / new BA-MG116,0008,12522,000130352288416+170.8%
Total11561,0007,77223,8984,36013,40711,27815,536+207.5%

Properties

11-row breakdown of SLC's OWNED cultivable land bank — calibrated to tie FMV total to Deloitte Jul-2025 audited appraisal of R$13.396B (R$58,960/cultivable ha = R$23,876/cultivable acre weighted). SLC operates ~838K ha total but owns only ~672K ha geographic area / ~227K ha cultivable across 22 farms. Leased land (Sierentz, Paineira) is excluded — it is operated but not on the balance sheet, so it doesn't show up in NAV.
PropertyCategory / cropAcresAcquiredCost (BRL M)Book (BRL M)BRL/acre bookFMV BRL/acreFMV (BRL M)vs bookComps
Fazenda Paiaguás
Diamantino, Mato Grosso, Brazil
Mato Grosso Cerrado — Class-A
Soy / corn / cotton
130,0001,1008,462
25,000
21,00029,000
3,250+195.5%
SLC-DELOITTE-LAUDO-2025BR-CERRADO-MT-2024BR-CERRADO-MT-2025
Largest single SLC owned farm; Diamantino MT Class-A cotton-soy ground; IMEA 2024-2025 transactions at R$60-72K/ha = R$24-29K/acre
Fazenda Palmares
Barreiras, Bahia, Brazil
Western Bahia Cerrado — LEM premium
Soy / cotton
70,00070010,000
30,000
26,00034,000
2,100+200.0%
SLC-DELOITTE-LAUDO-2025BR-CERRADO-WEST-BA-2024BR-CERRADO-WEST-BA-2025
Barreiras LEM region is the top-tier Brazilian Cerrado sub-cluster; transactions at R$70-85K/ha = R$28-34K/acre
Fazenda Planorte
Sapezal, Mato Grosso, Brazil
Mato Grosso Cerrado — Class-A premium (Sapezal)
Soy / corn / cotton
60,0004207,000
28,000
24,00032,000
1,680+300.0%
SLC-DELOITTE-LAUDO-2025BR-CERRADO-MT-2024BR-CERRADO-MT-2025
Sapezal sub-region is top-tier MT cotton ground; commands a R$3-5K/acre premium over Diamantino. Adjacent to LAND3 Campo Novo do Parecis cluster
Other Bahia owned farms (Paladino / Panorama / Paysandu / Piratini)
Bahia (São Desidério / Correntina / Jaborandi), Brazil
Western Bahia Cerrado — mid-tier
Soy / cotton
50,0004008,000
24,000
20,00028,000
1,200+200.0%
BR-CERRADO-WEST-BA-2024BR-CERRADO-WEST-BA-2025
Aggregated remaining BA owned farms outside Barreiras LEM core — São Desidério / Correntina / Jaborandi at solid Class-A pricing but below LEM premium
Fazenda Pamplona
Cristalina, Goiás (and Unaí, Minas Gerais)
Goiás Cerrado — Class-A
Soy / corn / cotton
45,0003808,444
26,000
22,00030,000
1,170+207.9%
BR-GOIAS-CERRADO-2024BR-GOIAS-CERRADO-2025
Cristalina GO + Unaí MG — Class-A near Brasília; SLC's flagship farm in IR materials. R$60-75K/ha typical
Other MT owned farms (Pioneira / Perdizes / Próspera / Pejuçara / Piracema / Pirapora / Pampeira)
Mato Grosso (Querência / Porto dos Gaúchos / Tabaporã / Santa Rita do Trivelato / Campo Novo do Parecis), Brazil
Mato Grosso Cerrado — mid-tier
Soy / corn / cotton
50,0003807,600
22,000
18,00026,000
1,100+189.5%
BR-CERRADO-MT-2024BR-CERRADO-MT-2025
Aggregated remaining MT owned farms — northern MT (Querência / Porto dos Gaúchos) is mid-tier vs Diamantino/Sapezal premium; some recently developed area
Fazenda Parnaíba
Tasso Fragoso, Maranhão, Brazil
Matopiba (Maranhão)
Soy / corn
60,0003806,333
17,000
14,00020,000
1,020+168.4%
BR-CERRADO-NE-MATOPIBA-2024BR-CERRADO-NE-MATOPIBA-2025
Tasso Fragoso MA Matopiba — mature production unit in southern MA; R$40-50K/ha typical for established Matopiba
Fazenda Parceiro
Formosa do Rio Preto, Bahia, Brazil
Western Bahia Cerrado — mid-LEM
Soy / cotton
25,0001807,200
26,000
22,00030,000
650+261.1%
BR-CERRADO-WEST-BA-2024BR-CERRADO-WEST-BA-2025
Formosa do Rio Preto BA — mid-tier within LEM cluster, slightly back from Barreiras premium
Fazenda Planeste
Balsas, Maranhão, Brazil
Matopiba (Maranhão)
Soy / corn
30,0001605,333
17,000
14,00020,000
510+218.8%
BR-CERRADO-NE-MATOPIBA-2024BR-CERRADO-NE-MATOPIBA-2025
Balsas MA — established Matopiba, similar pricing to Tasso Fragoso. LandCo subsidiary
Fazenda Parnaguá
Santa Filomena, Piauí, Brazil
Matopiba (Piauí)
Soy / corn / new development
25,0001305,200
15,000
12,00018,000
375+188.5%
BR-CERRADO-NE-MATOPIBA-2024BR-CERRADO-NE-MATOPIBA-2025
Santa Filomena PI — Matopiba expansion frontier; logistics distance to ports drives discount vs MA. 14,572 ha rental area excluded (leased, not owned)
Other owned farms (MS Planalto / MS Pantanal / MA Palmeira / 2025 Agrícola Xingu acquisition)
Mato Grosso do Sul + remaining Maranhão + 2025 BA/MG additions
Mixed regional — MS / MA / new BA-MG
Soy / corn
16,0001308,125
22,000
18,00026,000
352+170.8%
BR-CERRADO-MT-2024BR-CERRADO-NE-MATOPIBA-2024
Aggregated MS Class-A + remaining MA farms + Mar-2025 Agrícola Xingu cultivable portion (27.5K ha gross / ~12K ha cultivable). Blended mid-tier pricing

Comparable land transactions and surveys

11 reference points · all dated within last 24 months
IDDescriptionLocationAcres$ / acreDateSource
SLC-DELOITTE-LAUDO-2025Deloitte Jul-2025 independent appraisal of SLC's owned cultivable land bank: R$13,396M valued at R$58,960/cultivable hectare = R$23,876/acre weighted (ABNT NBR 14.653-3 Direct Comparative Method, terra nua only — excludes buildings/improvements/machinery)SLC owned portfolio (Deloitte appraised)561,576$23,876Jul 2025Deloitte laudo de avaliação Jul 2025 / disclosed Jul 9 2025
BR-CERRADO-MT-2025Mato Grosso 2025 cropland transactions — Class-A (R$65-78K/ha)Mato Grosso, Brazil$26,300Apr 2025IMEA + MT broker reports H1 2025
BR-CERRADO-WEST-BA-2025Western Bahia Cerrado 2025 transactions — top-tier LEM at R$75-85K/haWestern Bahia (Barreiras / LEM), Brazil$30,500Apr 2025Barreiras Cerrado land transactions H1 2025
BR-GOIAS-CERRADO-2025Goiás Class-A Cerrado 2025 transactions — R$64-76K/haGoiás, Brazil$27,000Apr 2025GO land transactions H1 2025
BR-CERRADO-NE-MATOPIBA-2025Matopiba 2025 transactions — established at R$42-52K/ha; expansion-frontier at R$33-45K/haMatopiba region (MA / PI / TO), Brazil$18,500Apr 2025Matopiba broker reports H1 2025
SLC-IR-LANDBANK-2024SLC IR-disclosed land bank value 2024: ~R$11.6B owned (Deloitte) — confirms the OWNED-only basis is the right comp anchor, not the 838K ha total operated portfolioSLC owned portfolio561,576$20,650Dec 2024SLC IR materials 2024 capital markets day
BR-CERRADO-NE-MATOPIBA-2024Matopiba Cerrado expansion-frontier cropland — established southern MA at R$40-50K/ha; PI logistics-discount areas at R$32-42K/haMatopiba region (MA / PI / TO), Brazil$17,500Oct 2024Matopiba region broker comps 2024 (corrected per-acre conversion)
BR-CERRADO-MT-2024Mato Grosso Class-A cotton-soy ground — IMEA per-hectare benchmarks 2024 (R$60-72K/ha)Mato Grosso, Brazil$24,300Sep 2024IMEA Mato Grosso land surveys 2024 (corrected per-acre conversion)
BR-CERRADO-WEST-BA-2024Western Bahia Cerrado high-quality cropland (Barreiras / LEM) — R$70-80K/haWestern Bahia, Brazil$28,000Sep 2024AGEFAZ + Bahia rural broker comps 2024
BR-GOIAS-CERRADO-2024Goiás Class-A Cerrado cropland near Brasília — R$60-72K/haCristalina / Catalão, Goiás$25,500Sep 2024IBGE + GO rural broker reports 2024
SLC-DELOITTE-LAUDO-2024Deloitte 2024 appraisal: R$11,591M — +7.1% appreciation in 2025 reflects a mix of soybean price stabilization and the Mar-2025 Agrícola Xingu acquisition (+27,516 ha)SLC owned portfolio$22,000Jul 2024Deloitte laudo 2024
Methodology

SLC Agrícola operates ~838K hectares total across 8 Brazilian states, but only ~672K hectares are OWNED (~227K cultivable hectares = ~561K cultivable acres). The rest is leased (Sierentz partnership Mar-2025: ~50K ha at US$135M lease consideration, plus older Paineira PI lease) or under JV arrangements. Only owned cultivable land contributes to NAV — leased operations generate operating cashflow but no balance-sheet asset. PRIMARY FMV ANCHOR: Deloitte publishes an independent annual appraisal of SLC's owned land bank using ABNT NBR 14.653-3 (Direct Comparative Method of Market Data, terra nua only — excludes buildings, improvements, machinery). Recent appraisals: • 2024: R$11,591M (Deloitte) • 2025: R$13,396M (R$58,960/cultivable ha = R$23,876/acre weighted) — +7.1% YoY, partly driven by Mar-2025 +27,516 ha Agrícola Xingu acquisition The 11-row sub-tier breakdown is calibrated so the FMV total (~R$13.4B) ties to the 2025 Deloitte mark. Per-acre pricing by region (2024-2025 IMEA / AGEFAZ / regional broker data — corrected per-acre conversion from per-hectare): - Western Bahia LEM (Barreiras): R$28-34K/acre (R$70-85K/ha) — Palmares premium - Mato Grosso premium (Sapezal): R$24-32K/acre (R$60-79K/ha) — Planorte - Goiás Class-A (Cristalina): R$22-30K/acre (R$54-74K/ha) — Pamplona - MT Class-A (Diamantino): R$21-29K/acre (R$52-72K/ha) — Paiaguás - BA mid-tier (non-LEM): R$20-28K/acre (R$50-69K/ha) - MT mid-tier (northern MT): R$18-26K/acre (R$44-64K/ha) - Matopiba MA established: R$14-20K/acre (R$35-50K/ha) — Parnaíba, Planeste - Matopiba PI frontier: R$12-18K/acre (R$30-45K/ha) — Parnaguá Cap rate ranges 4.0-7.5% reflect quality tier differentiation: LEM premium / Sapezal MT compress to 4.0-5.5%; Matopiba expansion-frontier widens to 6.0-7.5% reflecting logistics distance and development stage. CRITICAL CORRECTION (vs prior version of this file): An earlier version of this detail page used R$5,200-9,000/acre for SLC's properties — a per-hectare-vs-per-acre unit-conversion error that systematically understated by ~3×, while simultaneously over-counting acres (1.73M operated acres vs the correct 561K owned-cultivable). The two errors offset numerically (~R$11.4B total vs Deloitte R$13.4B = only 18% off), but both inputs were wrong. The corrected version: (a) restricts to owned cultivable land only, (b) uses Brazilian per-acre figures consistent with IMEA per-hectare data converted at 1 ha = 2.471 acres, and (c) ties to the audited Deloitte mark. The same per-hectare-vs-per-acre error pattern likely affects other Brazilian operator detail files (AGRO3, AGRO sugarcane) — ongoing audit.