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Tangible Assets (Tables) | 12 Months Ended
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Dec. 31, 2023
Tangible Assets [Abstract] |
Table of Property and Equipment Breakdown |
|  | December 31, 2023 |  |  | December 31, 2022 |
Real estate |  |  | 222,508,262 |  |  |  | 220,508,196 |
Furniture and facilities |  |  | 38,340,588 |  |  |  | 39,763,849 |
Right of use – Real Estate |  |  | 24,340,475 |  |  |  | 18,235,014 |
Machinery and equipment |  |  | 7,886,204 |  |  |  | 9,712,120 |
Works in progress |  |  | 4,079,775 |  |  |  | 10,183,431 |
Automobiles |  |  | 1,062,464 |  |  |  | 872,053 |
TOTAL |  |  | 298,217,768 |  |  |  | 299,274,663 |
Table of Property and Equipment |
|  |  |  |  |  |  |  |  |  |  | Impairmennt |  |  | Depreciation |  |  |  |
|  | Cost as of December 31, 2022 |  |  | Additions |  |  | Disposals (1) |  |  | loss |  |  | Reversals |  |  | Accumulated as of December 31, 2022 |  |  | Disposals (1) |  |  | For the period |  |  | Accumulated as of December 31, 2023 |  |  | Carrying amount as of December 31, 2023 |
Real estate |  |  | 250,457,251 |  |  |  | 7,237,139 |  |  |  | 4,047,487 |  |  |  | 797,137 |  |  |  | 1,115,683 |  |  |  | 29,949,055 |  |  |  | 3,921,995 |  |  |  | 5,430,127 |  |  |  | 31,457,187 |  |  |  | 222,508,262 |
Furniture and facilities |  |  | 79,875,253 |  |  |  | 6,823,323 |  |  |  | 3,845,808 |  |  |  | — |  |  |  | — |  |  |  | 40,111,404 |  |  |  | 3,839,926 |  |  |  | 8,240,702 |  |  |  | 44,512,180 |  |  |  | 38,340,588 |
Rights of use – Real estate |  |  | 43,134,100 |  |  |  | 9,549,439 |  |  |  | 3,572,015 |  |  |  | — |  |  |  | — |  |  |  | 24,899,086 |  |  |  | 2,530,022 |  |  |  | 2,401,985 |  |  |  | 24,771,049 |  |  |  | 24,340,475 |
Machinery and equipment |  |  | 21,564,142 |  |  |  | 4,856,805 |  |  |  | 10,355,720 |  |  |  | — |  |  |  | — |  |  |  | 11,852,022 |  |  |  | 10,355,720 |  |  |  | 6,682,721 |  |  |  | 8,179,023 |  |  |  | 7,886,204 |
Work in progress |  |  | 10,183,431 |  |  |  | 4,339,376 |  |  |  | 10,443,032 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4,079,775 |
Automobiles |  |  | 2,128,239 |  |  |  | 538,173 |  |  |  | 155,402 |  |  |  | — |  |  |  | — |  |  |  | 1,256,186 |  |  |  | 127,053 |  |  |  | 319,413 |  |  |  | 1,448,546 |  |  |  | 1,062,464 |
Total |  |  | 407,342,416 |  |  |  | 33,344,255 |  |  |  | 32,419,464 |  |  |  | 797,137 |  |  |  | 1,115,683 |  |  |  | 108,067,753 |  |  |  | 20,774,716 |  |  |  | 23,074,948 |  |  |  | 110,367,985 |  |  |  | 298,217,768 |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Impairment |  |  | Depreciation |  |  |  |
|  | Cost as of December 31, 2021 |  |  | Transfer to investment properties |  |  | Additions |  |  | Disposals (1) |  |  | loss |  |  | Accumulated as of December 31, 2021 |  |  | Transfer to investment properties |  |  | Disposals (1) |  |  | For the period |  |  | Accumulated as of December 31, 2022 |  |  | Carrying amount as of December 31, 2022 |
Real estate |  |  | 251,274,349 |  |  |  | (11,218,254 | ) |  |  | 13,274,105 |  |  |  | 681,396 |  |  |  | 2,191,553 |  |  |  | 25,787,639 |  |  |  | (852,230 | ) |  |  | 681,400 |  |  |  | 5,695,046 |  |  |  | 29,949,055 |  |  |  | 220,508,196 |
Furniture and facilities |  |  | 76,868,344 |  |  |  | — |  |  |  | 5,285,188 |  |  |  | 2,278,279 |  |  |  | — |  |  |  | 34,387,046 |  |  |  | — |  |  |  | 2,278,279 |  |  |  | 8,002,637 |  |  |  | 40,111,404 |  |  |  | 39,763,849 |
Rights of use – Real estate |  |  | 40,221,233 |  |  |  | — |  |  |  | 5,481,451 |  |  |  | 2,568,584 |  |  |  | — |  |  |  | 19,361,921 |  |  |  | — |  |  |  | 749,122 |  |  |  | 6,286,287 |  |  |  | 24,899,086 |  |  |  | 18,235,014 |
Machinery and equipment |  |  | 31,632,714 |  |  |  | — |  |  |  | 5,800,014 |  |  |  | 15,868,586 |  |  |  | — |  |  |  | 18,953,524 |  |  |  | — |  |  |  | 15,868,594 |  |  |  | 8,767,092 |  |  |  | 11,852,022 |  |  |  | 9,712,120 |
Work in progress |  |  | 6,805,011 |  |  |  | — |  |  |  | 3,378,420 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,183,431 |
Automobiles |  |  | 1,651,357 |  |  |  | — |  |  |  | 513,018 |  |  |  | 36,136 |  |  |  | — |  |  |  | 1,075,490 |  |  |  | — |  |  |  | 49,424 |  |  |  | 230,120 |  |  |  | 1,256,186 |  |  |  | 872,053 |
Total |  |  | 408,453,008 |  |  |  | (11,218,254 | ) |  |  | 33,732,196 |  |  |  | 21,432,981 |  |  |  | 2,191,553 |  |  |  | 99,565,620 |  |  |  | (852,230 | ) |  |  | 19,626,819 |  |  |  | 28,981,182 |  |  |  | 108,067,753 |  |  |  | 299,274,663 |
( 1 ) | Includes write-off of fully depreciated items and finalized constructions.
Table of the Impairment Loss for Assets | The impairment for assets recorded under the item “Property and equipment” is disclosed below:
|  | Impairment |
Properties |  | December 31, 2023 |  |  | December 31, 2022 |
Real Estate - Balvanera |  |  | (715,099 | ) |  |  | — |
Real Estate - Libertador |  |  | (581,844 | ) |  |  | (1,091,829 | )
Real Estate - Local 1 Puerto Madero |  |  | (299,904 | ) |  |  | (412,880 | )
Real Estate - Local 5 Puerto Madero |  |  | (220,169 | ) |  |  | (257,704 | )
Real Estate - Cerro Las Rosas |  |  | (72,545 | ) |  |  | (155,386 | )
Real Estate - Mar del Plata |  |  | (70,756 | ) |  |  | (30,231 | )
Real Estate - Lavallol |  |  | (45,851 | ) |  |  | (66,958 | )
Real Estate – La Plata |  |  | (41,511 | ) |  |  | — |
Real Estate – Monte Grande |  |  | (39,227 | ) |  |  | (298,230 | )
Real Estate - Bahía Blanca |  |  | (14,750 | ) |  |  | (32,511 | )
Real Estate - Caleta Olivia, Santa Cruz |  |  | — |  |  |  | (74,473 | )
TOTAL |  |  | (2,101,656 | ) |  |  | (2,420,202 | )
Table of Investment Property | Below are the changes in investment properties:
|  |  |  |  | Impairment |  |  | Depreciation |  |  |  |
|  | Cost as of December 31, 2022 |  |  | L oss |  |  | Accumulated as of December 31, 2022 |  |  | For the period |  |  | Accumulated as of December 31, 2023 |  |  | Carrying amount as of December 31, 2023 |
Real estate |  |  | 64,773,716 |  |  |  | 238,314 |  |  |  | 3,309,546 |  |  |  | 1,072,992 |  |  |  | 4,382,538 |  |  |  | 60,152,864 |
Total |  |  | 64,773,716 |  |  |  | 238,314 |  |  |  | 3,309,546 |  |  |  | 1,072,992 |  |  |  | 4,382,538 |  |  |  | 60,152,864 |
|  |  |  |  |  |  |  |  |  |  | Depreciation |  |  |  |
|  | Cost as of December 31, 2021 |  |  | Transfer from property and equipment |  |  | Additions |  |  | Accumulated as of December 31, 2021 |  |  | Transfer from property and equipment |  |  | For the period |  |  | Accumulated as of December 31, 2022 |  |  | Carrying amount as of December 31, 2022 |
Real estate |  |  | 18,498,773 |  |  |  | 11,218,254 |  |  |  | 35,056,689 |  |  |  | 1,514,331 |  |  |  | 852,230 |  |  |  | 942,985 |  |  |  | 3,309,546 |  |  |  | 61,464,170 |
Total |  |  | 18,498,773 |  |  |  | 11,218,254 |  |  |  | 35,056,689 |  |  |  | 1,514,331 |  |  |  | 852,230 |  |  |  | 942,985 |  |  |  | 3,309,546 |  |  |  | 61,464,170 |
Table of impairment loss on investment properties | The impairment for assets recorded under the item “Investment properties” is disclosed below:
|  | Impairment |
|  | December 31, 2023 |  |  | December 31, 2022 |
Real Estate - Viamonte |  |  | (238,314 | ) |  |  | — |
Total |  |  | (238,314 | ) |  |  | — |

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