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FINANCIAL RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2024
FINANCIAL RISK MANAGEMENT |
Schedule of financial assets and liabilities denominated in foreign currencies | ​
​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023
​ | ​ | In equivalent millions of Argentine pesos
Assets |  | 355,472 |  | 389,753
Liabilities |  | (2,627,952) |  | (4,904,557)
Liabilities Net |  | (2,272,480) |  | (4,514,804)
Schedule of the proportion of fixed-rate and variable-rate borrowings | The proportion of fixed-rate and variable-rate borrowings as of December 31, 2024 and 2023 is detailed below:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023 |
​ | ​ | $ |  | % | ​ | $ |  | % |
Fixed rate | ​ | 2,602,234 | ​ | 90 | % | 3,488,549 | ​ | 75 | %
Variable rate | ​ | 275,770 | ​ | 10 | % | 1,145,611 | ​ | 25 | %
Total borrowings (*) | ​ | 2,878,004 | ​ | 100 | % | 4,634,160 | ​ | 100 | %
(*)includes capital and interest.
Schedule of theoretical exposure to credit risk | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Cash and cash | ​ | ​ | ​ | Trade | ​ | Other | ​ | Total as of
Date due |  | equivalents |  | Investments |  | receivables, net |  | receivables, net |  | December 31, 2024
Total due |  | — |  | — |  | 111,262 |  | 1,062 |  | 112,324
Total not due |  | 318,319 |  | 33,584 |  | 185,162 |  | 18,812 |  | 555,877
Total as of December 31, 2024 |  | 318,319 |  | 33,584 |  | 296,424 |  | 19,874 |  | 668,201
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Cash and cash |  | ​ |  | Trade |  | Other |  | Total as of
Date due | ​ | equivalents | ​ | Investments | ​ | receivables, net | ​ | receivables, net | ​ | December 31, 2023
Total due |  | — |  | — |  | 176,315 |  | 3,302 |  | 179,617
Total not due |  | 347,930 |  | 269,959 |  | 113,572 |  | 48,113 |  | 779,574
Total as of December 31, 2023 |  | 347,930 |  | 269,959 |  | 289,887 |  | 51,415 |  | 959,191
​
Schedule of breakdown of financial liabilities into relevant maturity groups | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Trade | ​ | ​ | ​ | Leases | ​ | Other | ​ | Total as of
Maturity Date |  | payables |  | Borrowings |  | liabilities |  | liabilities |  | December 31, 2024
Due |  | 23,002 |  | — |  | — |  | — |  | 23,002
January 2025 thru December 2025 |  | 421,685 |  | 1,075,243 |  | 77,729 |  | 14,165 |  | 1,588,822
January 2026 thru December 2026 |  | 11,674 |  | 668,889 |  | 50,688 |  | 3,359 |  | 734,610
January 2027 thru December 2027 |  | 4,623 |  | 375,230 |  | 38,593 |  | — |  | 418,446
January 2028 and thereafter |  | 179 |  | 1,283,442 |  | 76,581 |  | — |  | 1,360,202
​ |  | 461,163 |  | 3,402,804 |  | 243,591 |  | 17,524 |  | 4,125,082
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Trade | ​ | ​ | ​ | Leases | ​ | Other | ​ | Total as of
Maturity Date |  | payables |  | Borrowings |  | liabilities |  | liabilities |  | December 31, 2023
Due | ​ | 260,004 | ​ | — | ​ | — | ​ | — | ​ | 260,004
January 2024 thru December 2024 |  | 517,093 |  | 1,276,617 |  | 68,674 |  | 23,470 |  | 1,885,854
January 2025 thru December 2025 |  | 1,061 |  | 1,547,339 |  | 54,349 |  | 5,446 |  | 1,608,195
January 2026 thru December 2026 |  | 320 |  | 1,428,451 |  | 28,490 |  | 5,048 |  | 1,462,309
January 2027 and thereafter |  | 610 |  | 847,100 |  | 62,204 |  | 745 |  | 910,659
​ |  | 779,088 |  | 5,099,507 |  | 213,717 |  | 34,709 |  | 6,127,021
Schedule of working capital breakdown and its main variations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023 |  | Variation
Trade receivables | ​ | 295,992 | ​ | 289,338 | ​ | 6,654
Other receivables | ​ | 44,755 | ​ | 70,752 | ​ | (25,997)
Inventories | ​ | 60,444 | ​ | 68,659 | ​ | (8,215)
Current liabilities (not considering borrowings) | ​ | (885,671) | ​ | (1,182,978) | ​ | 297,307
Negative operative working capital | ​ | (484,480) | ​ | (754,229) | ​ | 269,749
Over revenues | ​ | 11.71 | % | 16.82 | % | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Cash and cash equivalents | ​ | 318,319 | ​ | 347,930 | ​ | (29,611)
Other receivables | ​ | — | ​ | 3,373 | ​ | (3,373)
Investments | ​ | 33,584 | ​ | 269,959 | ​ | (236,375)
Current borrowings | ​ | (1,072,741) | ​ | (1,227,050) | ​ | 154,309
Net Current financial (liability) asset | ​ | (720,838) | ​ | (605,788) | ​ | (115,050)
​ | ​ | ​ | ​ | ​ | ​ | ​
Assets classified as held for sale | ​ | 1,765 | ​ | — | ​ | 1,765
​ | ​ | ​ | ​ | ​ | ​ | ​
Negative working capital (current assets – current liabilities) | ​ | (1,203,553) | ​ | (1,360,017) | ​ | 156,464
Liquidity rate | ​ | 0.38 | ​ | 0.44 | ​ | (0.06)

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