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CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - ARS ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME [Abstract] |  |  |  |
Revenues |  | $ 452,808,754 | $ 512,342,769 | $ 539,731,171
Net cost of sales |  | (284,745,744) | (299,080,771) | (289,121,457)
Gross profit |  | 168,063,010 | 213,261,998 | 250,609,714
Administrative expenses |  | (20,445,255) | (17,919,744) | (15,558,135)
Selling expenses |  | (30,421,895) | (31,774,781) | (29,084,116)
Other operating results, net |  | (758,787) | (238,221) | 781,400
Operating profit |  | 116,437,073 | 163,329,252 | 206,748,863
Net financial results |  |  |  |
Financial income |  | 294,405,478 | 92,726,942 | 41,686,746
Financial expenses |  | (503,703,034) | (183,432,960) | (102,586,207)
Other financial results |  | 193,037,494 | 69,131,189 | 1,230,527
(Loss) / Gain on net monetary position |  | (56,520,664) | 11,734,721 | 57,022,289
Total net financial results |  | (72,780,726) | (9,840,108) | (2,646,645)
Share of (loss) / profit from associates |  | (30,399) | 280,697 | 128,758
Net income before income tax |  | 43,625,948 | 153,769,841 | 204,230,976
Income tax expense |  | (20,107,916) | (53,129,735) | (77,262,880)
Total comprehensive income for the year |  | 23,518,032 | 100,640,106 | 126,968,096
Total comprehensive income attributable to: |  |  |  |
Owners of the Company |  | 23,517,458 | 100,640,069 | 126,968,077
Non-controlling interests |  | $ 574 | $ 37 | $ 19
Total comprehensive income per share attributable to owners of the Company: |  |  |  |
Weighted average number of outstanding ordinary shares (in shares) | [1] | 752,761,058 | 752,761,058 | 752,761,058
Basic earnings per share (in pesos per share) |  | $ 31.24 | $ 133.69 | $ 168.67
Diluted earnings per share (in pesos per share) |  | $ 31.24 | $ 133.69 | $ 168.67
[1] | The weighted average number of shares excludes treasury shares

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- Definition The amount of expense relating to selling activities of the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The entity's share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_85&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2023-01-01 -Paragraph 70 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2023-en-r&anchor=para_70_b&doctype=Standard -URIDate 2023-03-23 + Details
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- References No definition available. + Details
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