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DESCRIPTION OF BUSINESS AND BASIS OF PREPARATION OF THE CONSOLIDATED FINANCIAL STATEMENTS (Tables) | 12 Months Ended
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Dec. 31, 2024
DESCRIPTION OF BUSINESS AND BASIS OF PREPARATION OF THE CONSOLIDATED FINANCIAL STATEMENTS |
Schedule of subsidiaries included in the consolidation process and the respective equity interest owned by the company | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Telecom Argentina’s |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | direct/indirect interest | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | in capital stock and | ​
Company |  |  | Main Activity |  |  | Country |  |  | votes | ​
Micro Sistemas (a) |  | ​ | Services related to the use of electronic payment media | ​ | ​ | Argentina | ​ | ​ | 100.00 | %
Manda (b) | ​ | ​ | Holding | ​ | ​ | Argentina | ​ | ​ | 100.00 | %
RISSAU (b) | ​ | ​ | Broadcasting services | ​ | ​ | Argentina | ​ | ​ | 100.00 | %
AVC (c) | ​ | ​ | Broadcasting services | ​ | ​ | Argentina | ​ | ​ | 100.00 | %
Inter Radios | ​ | ​ | Broadcasting services | ​ | ​ | Argentina | ​ | ​ | 100.00 | %
Pem | ​ | ​ | Holding | ​ | ​ | Argentina | ​ | ​ | 100.00 | %
Cable Imagen | ​ | ​ | Closed-circuit television | ​ | ​ | Argentina | ​ | ​ | 100.00 | %
Personal Smarthome (d) | ​ | ​ | Security solutions and services | ​ | ​ | Argentina | ​ | ​ | 100.00 | %
NYS2 (d) | ​ | ​ | ICT Services and Audiovisual Communication Services | ​ | ​ | Argentina | ​ | ​ | 100.00 | %
NYSSAU (c) | ​ | ​ | Provision of internet access services | ​ | ​ | Argentina | ​ | ​ | 100.00 | %
TSMA (e) | ​ | ​ | Community Closed-Circuit Television | ​ | ​ | Argentina | ​ | ​ | 100.00 | %
Ubiquo (f) | ​ | ​ | Cybersecurity services and products | ​ | ​ | Chile | ​ | ​ | 95.00 | %
Núcleo (g) | ​ | ​ | Mobile telecommunications Services | ​ | ​ | Paraguay | ​ | ​ | 67.50 | %
Personal Envíos (h) | ​ | ​ | Mobile financial services | ​ | ​ | Paraguay | ​ | ​ | 67.50 | %
CrediPay (d) (i) |  | ​ | Financial services | ​ | ​ | Paraguay | ​ | ​ | 67.50 | %
Televisión Dirigida |  | ​ | Cable television services | ​ | ​ | Paraguay | ​ | ​ | 100.00 | %
Adesol (j) |  | ​ | Holding | ​ | ​ | Uruguay | ​ | ​ | 100.00 | %
Opalker |  | ​ | Cybersecurity, content platform and related services | ​ | ​ | Uruguay | ​ | ​ | 100.00 | %
Parklet (d) (k) | ​ | ​ | Development and provision of digital platforms | ​ | ​ | Uruguay | ​ | ​ | 100.00 | %
MFH (a)(h) | ​ | ​ | Holding | ​ | ​ | USA | ​ | ​ | 100.00 | %
Naperville (b) | ​ | ​ | Holding | ​ | ​ | USA | ​ | ​ | 100.00 | %
Saturn (b) | ​ | ​ | Holding | ​ | ​ | USA | ​ | ​ | 100.00 | %
Telecom USA | ​ | ​ | Telecommunication services | ​ | ​ | USA | ​ | ​ | 100.00 | %
(a) | As of December 19, 2024, MFH directly controls Micro Sistemas.
(b) | The companies Naperville and Saturn were indirectly acquired in May and July, 2024, by the subsidiary Televisión Dirigida. Naperville and Saturn have a 76.63% and 23.27% shareholding in Manda, respectively, which in turn owns 100% of RISSAU. For further details, see Note 28. 2).
(c) | On December 4, 2024, the Board of Directors of Telecom Argentina and the Boards of Directors of NYSSA and AVC, approved the initiation of the process leading to the corporate reorganization consisting of the merger by absorption of NYSSA and AVC (as absorbed companies) by Telecom (absorbing company), effective as of January 1, 2025, from which date the operations of NYSSA and AVC should be considered as carried out by Telecom Argentina.
(d) | As of the date of issuance of these consolidated financial statements, these subsidiaries are dormant entities.
(e) | In September 2024, the Company acquired an additional 49.9% equity interest in TSMA by exchanging 49.9% of its equity interest in Ver TV. For more details, see Note 28.1).
(f) | Company indirectly acquired by the subsidiary Opalker on June 20, 2023.
(g) | During June 2024, the merger by absorption between Núcleo (absorbing company) with Tuves Paraguay S.A. (absorbed company) has taken place.
(h) | Since May 2024, the subsidiary MFH directly controls Personal Envíos.
(i) | On August 19, 2024, the subsidiary MFH established the company CrediPay in the Republic of Paraguay (with a 67.5% ownership) - whose corporate purpose is the granting of loans, financing, purchase of goods and services, as well as the development of payment networks, with the aim of participating in and investing in companies related to financial activities-, with the purpose of participating in and investing in companies related to financial activities.
(j) | Includes the 100% interest in Telemas S.A., which holds interests in the following special-purpose entities: Audomar S.A., Bersabel S.A., Dolfycor S.A., Reiford S.A., Space Energy S.A., Tracel S.A. and Visión Satelital S.A..
(k) | Company indirectly acquired by the subsidiary Opalker on December 9, 2024 generating a goodwill of $4 million.
Schedule of income statement information | Presented below is the Segment financial information for the years ended December 31, 2024, 2023 and 2022:
| ◻ | Consolidated Income Statement as of December 31, 2024
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ICT Services in Argentina | Other segments | ​ |  | ​
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Currency | ​ | ​ | ​ | ​ | ​ | Currency | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | of the | ​ | Inflation | ​ | In current | ​ | of the | ​ | Inflation | ​ | In current | ​ | ​ | ​ | ​
​ | ​ | transaction date | ​ | restatement | ​ | currency | ​ | transaction date | ​ | restatement | ​ | currency | ​ | Eliminations | ​ | Total
Revenues |  | 3,165,736 |  | 664,201 | ​ | 3,829,937 | ​ | 266,915 |  | 63,773 | ​ | 330,688 | ​ | (23,029) |  | 4,137,596
Operating costs without depreciation, amortization and impairment of Fixed Assets |  | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​
Employee benefit expenses and severance payments |  | (823,975) |  | (169,612) | ​ | (993,587) | ​ | (24,450) |  | (5,718) | ​ | (30,168) | ​ | — |  | (1,023,755)
Fees for services, maintenance, materials and supplies | ​ | (393,042) | ​ | (118,206) | ​ | (511,248) | ​ | (35,839) | ​ | (8,599) | ​ | (44,438) | ​ | 5,229 | ​ | (550,457)
Taxes and fees with the Regulatory Authority | ​ | (258,519) | ​ | (53,793) | ​ | (312,312) | ​ | (10,931) | ​ | (2,379) | ​ | (13,310) | ​ | — | ​ | (325,622)
Commissions and advertising | ​ | (133,932) | ​ | (24,889) | ​ | (158,821) | ​ | (62,477) | ​ | (14,085) | ​ | (76,562) | ​ | 3,157 | ​ | (232,226)
Programming and content costs | ​ | (172,422) | ​ | (34,428) | ​ | (206,850) | ​ | (25,570) | ​ | (6,596) | ​ | (32,166) | ​ | — | ​ | (239,016)
Other operating costs without depreciation, amortization and impairment of Fixed Assets |  | (429,466) |  | (126,821) | ​ | (556,287) | ​ | (47,831) |  | (12,168) | ​ | (59,999) | ​ | 14,643 |  | (601,643)
Adjusted EBITDA | ​ | 954,380 | ​ | 136,452 | ​ | 1,090,832 | ​ | 59,817 | ​ | 14,228 | ​ | 74,045 | ​ | — | ​ | 1,164,877
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Depreciation, amortization and impairment of Fixed Assets |  | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ |  | (1,311,344)
Operating loss |  | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ |  | (146,467)
Losses from associates and joint ventures |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | (11,474)
Financial results from borrowings |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | 1,455,571
Other financial results, net |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | 144,776
Income before income tax |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | 1,442,406
Income tax expense |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | (409,154)
Net income |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | 1,033,252
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Attributable to: |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | ​
Controlling Company |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | 1,012,404
Non-controlling interest |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | 20,848
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 1,033,252
​
| ◻ | Consolidated Income Statement as of December 31, 2023
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ICT Services in Argentina | Other segments | ​ |  | ​
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Currency | ​ | ​ | ​ | ​ | ​ | Currency | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | of the | ​ | Inflation | ​ | In current | ​ | of the | ​ | Inflation | ​ | In current | ​ | ​ | ​ | ​
​ | ​ | transaction date | ​ | restatement | ​ | currency | ​ | transaction date | ​ | restatement | ​ | currency | ​ | Eliminations | ​ | Total
Revenues |  | 1,053,442 |  | 3,134,943 | ​ | 4,188,385 | ​ | 81,877 |  | 234,945 | ​ | 316,822 | ​ | (21,235) |  | 4,483,972
Operating costs without depreciation, amortization and impairment of Fixed Assets |  | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​
Employee benefit expenses and severance payments |  | (279,608) |  | (809,275) | ​ | (1,088,883) | ​ | (8,277) |  | (23,151) | ​ | (31,428) | ​ | — |  | (1,120,311)
Fees for services, maintenance, materials and supplies | ​ | (131,861) | ​ | (399,380) | ​ | (531,241) | ​ | (9,292) | ​ | (26,177) | ​ | (35,469) | ​ | 3,319 | ​ | (563,391)
Taxes and fees with the Regulatory Authority | ​ | (83,591) | ​ | (249,546) | ​ | (333,137) | ​ | (2,968) | ​ | (8,373) | ​ | (11,341) | ​ | — | ​ | (344,478)
Commissions and advertising | ​ | (52,319) | ​ | (158,226) | ​ | (210,545) | ​ | (13,346) | ​ | (40,395) | ​ | (53,741) | ​ | 1,659 | ​ | (262,627)
Programming and content costs | ​ | (55,317) | ​ | (164,208) | ​ | (219,525) | ​ | (8,532) | ​ | (24,923) | ​ | (33,455) | ​ | — | ​ | (252,980)
Other operating costs without depreciation, amortization and impairment of Fixed Assets |  | (145,951) |  | (488,140) | ​ | (634,091) | ​ | (15,714) |  | (44,923) | ​ | (60,637) | ​ | 16,257 |  | (678,471)
Adjusted EBITDA | ​ | 304,795 | ​ | 866,168 | ​ | 1,170,963 | ​ | 23,748 | ​ | 67,003 | ​ | 90,751 | ​ | — | ​ | 1,261,714
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Depreciation, amortization and impairment of Fixed Assets |  | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ |  | (1,534,060)
Operating loss |  | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ |  | (272,346)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Losses from associates and joint ventures |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | (4,111)
Financial results from borrowings |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | (1,381,290)
Other financial results, net |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | 377,419
Income before income tax |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | (1,280,328)
Income tax benefit |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | 736,601
Net loss |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | (543,727)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Attributable to: |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | ​
Controlling Company |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | (561,242)
Non-controlling interest |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | 17,515
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (543,727)
​
| ◻ | Consolidated Income Statement as of December 31, 2022
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ICT Services in Argentina | Other segments | ​ |  | ​
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Currency | ​ | ​ | ​ | ​ | ​ | Currency | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | of the | ​ | Inflation | ​ | In current | ​ | of the | ​ | Inflation | ​ | In current | ​ | ​ | ​ | ​
​ | ​ | transaction date | ​ | restatement | ​ | currency | ​ | transaction date | ​ | restatement | ​ | currency | ​ | Eliminations | ​ | Total
Revenues |  | 505,735 |  | 4,136,903 | ​ | 4,642,638 | ​ | 36,650 |  | 298,266 | ​ | 334,916 | ​ | (32,735) |  | 4,944,819
Operating costs without depreciation, amortization and impairment of Fixed Assets |  | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​
Employee benefit expenses and severance payments |  | (135,282) |  | (1,085,608) | ​ | (1,220,890) | ​ | (2,551) |  | (20,716) | ​ | (23,267) | ​ | 5,452 |  | (1,238,705)
Fees for services, maintenance, materials and supplies | ​ | (60,618) | ​ | (508,369) | ​ | (568,987) | ​ | (4,365) | ​ | (34,845) | ​ | (39,210) | ​ | 8,348 | ​ | (599,849)
Taxes and fees with the Regulatory Authority | ​ | (40,156) | ​ | (328,516) | ​ | (368,672) | ​ | (1,194) | ​ | (9,826) | ​ | (11,020) | ​ | — | ​ | (379,692)
Commissions and advertising | ​ | (27,422) | ​ | (220,882) | ​ | (248,304) | ​ | (5,868) | ​ | (45,955) | ​ | (51,823) | ​ | 624 | ​ | (299,503)
Programming and content costs | ​ | (29,442) | ​ | (242,395) | ​ | (271,837) | ​ | (4,285) | ​ | (34,063) | ​ | (38,348) | ​ | — | ​ | (310,185)
Other operating costs without depreciation, amortization and impairment of Fixed Assets |  | (75,866) |  | (639,722) | ​ | (715,588) | ​ | (6,571) |  | (54,196) | ​ | (60,767) | ​ | 18,311 |  | (758,044)
Adjusted EBITDA | ​ | 136,949 | ​ | 1,111,411 | ​ | 1,248,360 | ​ | 11,816 | ​ | 98,665 | ​ | 110,481 | ​ | — | ​ | 1,358,841
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Depreciation, amortization and impairment of Fixed Assets |  | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ |  | (3,358,932)
Operating loss |  | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ |  | (2,000,091)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Losses from associates and joint ventures |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | 5,553
Financial results from borrowings |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | 201,704
Other financial results, net |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | 218,589
Income before income tax |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | (1,574,245)
Income tax benefit |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | 179,733
Net loss |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | (1,394,512)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Attributable to: |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | ​
Controlling Company |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | (1,409,383)
Non-controlling interest |  |  |  | ​ | ​ | ​ | ​ |  |  | ​ | ​ | ​ | ​ |  |  | 14,871
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (1,394,512)
Schedule of financial statement information based on geographical area | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the years ended December 31,
​ | ​ | 2024 | ​ | 2023 | ​ | 2022
Revenues from customers located in Argentina |  | 3,829,481 |  | 4,173,750 |  | 4,613,802
Revenues from foreign customers |  | 308,115 |  | 310,222 |  | 331,017
​ | ​ | ​ | ​ | ​ | ​ | ​
CAPEX corresponding to the segment “ICT Services in Argentina” |  | 496,921 |  | 971,493 |  | 778,983
CAPEX corresponding to the segment “Other segments” |  | 72,430 |  | 80,735 |  | 86,340
​ | ​ | ​ | ​ | ​ | ​ | ​
​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ | ​ | 2024 | ​ | 2023
Fixed Assets corresponding to the segment “ICT Services in Argentina” |  | 9,692,705 |  | 10,184,729
Fixed Assets corresponding to the segment “Other segments” |  | 398,189 |  | 568,219
​ | ​ | ​ | ​ | ​
Borrowings corresponding to the segment “ICT Services in Argentina” |  | 2,830,817 |  | 4,513,120
Borrowings corresponding to the segment “Other segments” |  | 47,187 |  | 121,040
Schedule of national consumer price index according to official statistics (INDEC) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As of December 31, |  | As of December 31, |  | As of December 31, |
​ | ​ | 2022 | ​ | 2023 | ​ | 2024 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
National Consumer Price Index (National CPI) (December 2016=100) | ​ | 1,134.6 | ​ | 3,533.2 | ​ | 7,694.0 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Variation in Prices |  |  |  | ​ |  | ​ | ​
Annual |  | 94.8 | % | 211.4 | % | 117.8 | %
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Banco Nación US$/$ exchange rate | ​ | 177.2 | ​ | 808.4 | ​ | 1,032.0 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Variation in the exchange rate | ​ | ​ | ​ | ​ | ​ | ​ | ​
Annual | ​ | 72.5 | % | 356.3 | % | 27.7 | %

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