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v3.24.1

FINANCIAL RISK MANAGEMENT - Liquidity risk (Details) - ARS ($) $ in Millions | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Operative working capital - negative |  |  |  |
Trade receivables | $ 132,868 | $ 117,139 |  |
Other receivables | 42,712 | 52,956 |  |
Inventories | 31,529 | 20,079 |  |
Current liabilities (not considering borrowings) | (543,240) | (479,411) |  |
Negative operative working capital | $ (336,131) | $ (289,237) |  |
Over revenues | 16.30% | 12.70% |  |
Variations in operative working capital - negative |  |  |  |
Variation in trade receivables | $ 15,729 |  |  |
Variation in other receivables | (10,244) |  |  |
Variation in inventories | 11,450 |  |  |
Variation in current liabilities (not considering financial debt) | (63,829) |  |  |
Variation in operative working capital | (46,894) |  |  |
Net current financial asset (debt) |  |  |  |
Cash and cash equivalents | 159,774 | $ 124,725 | $ 120,408 | $ 169,636
Other receivables | 1,549 | 7,885 |  |
Investments | 123,969 | 26,074 |  |
Current borrowings | (563,478) | (418,411) |  |
Net Current financial (liability) asset | (278,186) | (259,727) |  |
Assets classified as held for sale |  | 2,971 |  |
Variations in net current financial asset (debt) |  |  |  |
Variation in cash and cash equivalents | 35,049 |  |  |
Variation in other receivables | (6,336) |  |  |
Variation in investments | 97,895 |  |  |
Variation in current financial debt | (145,067) |  |  |
Variation in net Current financial (liability) asset | (18,459) |  |  |
Variation in assets classified as held for sale | (2,971) |  |  |
Negative operating working capital (current assets - current liabilities) | (614,317) | $ (545,993) |  |
Variation in negative operating working capital (current assets - current liabilities) | $ (68,324) |  |  |
Liquidity rate | 0.44 | 0.39 |  |
Variation in liquidity rate | 0.05 |  |  |

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