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FINANCIAL RISK MANAGEMENT (Tables)

12 Months Ended

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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The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit.

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