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CONSOLIDATED STATEMENTS OF CASH FLOWS - ARS ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
CASH FLOWS PROVIDED BY OPERATING ACTIVITIES |  |  |
Total comprehensive income for the year | $ 370,163,495 | $ 51,213,719 | $ 219,157,545
Reconciliation of total comprehensive income to cash flows provided by operating activities: |  |  |
Depreciation of property, plant and equipment | 129,666,014 | 132,025,049 | 132,728,649
Derivative financial instrument results | 0 | 0 | 865,194
Disposal of property, plant and equipment | 2,813,761 | 2,418,109 | 652,648
Share of (gain) / loss from associates | (243,800) | 66,198 | (611,256)
Increase in provisions | (1,955,883) | 3,117,127 | 5,261,163
Interest expense accrual, net | 58,827,531 | 53,420,014 | 44,333,563
Interest income on other financial assets other than cash and cash equivalents | (187,400,075) | (434,892,215) | (143,604,875)
Income tax | 211,939,479 | 43,787,727 | 115,697,238
Reversal of Impairment of Property, plant and equipment | (39,625,359) | 0 | 0
Allowance for doubtful accounts | 0 | 371,535 | 0
Foreign exchange loss | 85,167,175 | 524,913,229 | 190,569,354
Notes repurchase result | 0 | 0 | 6,985,912
Loss / (gain) on net monetary position | 9,650,887 | 107,295,735 | (61,761,142)
Changes in assets and liabilities: |  |  |
Trade receivables | (120,856,960) | (84,669,564) | (52,981,725)
Other receivables | (43,895,260) | (31,852,057) | (44,149,015)
Inventories | 4,004,573 | (12,708,102) | (4,502,400)
Trade payables | 30,454,048 | 63,927,411 | 30,106,936
Contract assets | (6,141) | 8,974 | 0
Payroll and social security taxes | 13,223,018 | 7,380,528 | 7,852,504
Taxes payables | 8,141,355 | 3,550,899 | 2,102,950
Other payables | 169,609 | (468,917) | (219,872)
Provisions | 0 | (10,122) | (137,309)
Interest paid | (32,062,121) | (34,378,618) | (38,824,019)
Income tax paid | (3,991,215) | (24,346,128) | (174,195,706)
Contract liabilities | (10,017,528) | 42,647,097 | 5,569,137
Derivative financial instruments payment | 0 | 0 | (741,191)
Cash flows provided by operating activities | 484,166,603 | 412,817,628 | 240,154,283
CASH FLOWS USED IN INVESTING ACTIVITIES |  |  |
Additions to property, plant and equipment | (289,810,806) | (294,161,584) | (171,618,681)
Financial assets not considered cash equivalents | (95,087,060) | (155,364,399) | (101,096,588)
Cash flows used in investing activities | (384,897,866) | (449,525,983) | (272,715,269)
CASH FLOWS (USED IN) / PROVIDED BY FINANCING ACTIVITIES |  |  |
Proceeds from loans | 585,355,570 | 77,837,122 | 41,805,876
Payment of loans | (615,942,992) | (23,716,258) | (584,462)
Payments of leases | (761,036) | (436,152) | 0
Cost of repurchase of notes | 0 | 0 | (16,631,309)
Cash flows (used in) / provided by financing activities | (31,348,458) | 53,684,712 | 24,590,105
NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS | 67,920,279 | 16,976,357 | (7,970,881)
Cash and cash equivalents at the beginning of the year | 14,370,655 | 20,269,016 | 58,502,525
Foreign exchange gain on Cash and cash equivalents | 170,952 | 3,159,840 | 1,983,871
Monetary results effect on Cash and cash equivalents | (22,488,202) | (26,034,558) | (32,246,499)
Cash and cash equivalents at the end of the year | $ 59,973,684 | $ 14,370,655 | $ 20,269,016

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- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 14 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_14_f&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard -URIDate 2024-03-27 + Details
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