XML 134 R117.htm IDEA: XBRL DOCUMENT
v3.24.3

Shareholders Equity (Details Narrative) - ARS ($) $ / shares in Units, $ in Millions |  |  |  |  |  |  | 1 Months Ended | 12 Months Ended |  |  |  |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
May 02, 2024 | Jan. 04, 2024 | Nov. 06, 2023 | Oct. 05, 2023 | Sep. 13, 2023 | Mar. 11, 2022 | Mar. 20, 2024 | Apr. 27, 2023 | Oct. 28, 2022 | Sep. 21, 2022 | Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022 | May 30, 2024 | Apr. 22, 2024 | Nov. 29, 2023 | Sep. 20, 2023 | Sep. 19, 2023 | Sep. 05, 2023 | Jun. 15, 2023 | Dec. 22, 2021
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment of dividend in cash |  |  |  |  |  |  |  |  |  |  | $ (224,802) | $ (136,375) | $ (1,416) |  |  |  |  |  |  |  |
Description of legal reserve |  |  |  |  |  |  |  |  |  | the Company announced the completion of the share buyback program, having acquired the equivalent of 9,419,623 ordinary shares, which represent approximately 99.51% of the approved program and 1.16% of the share capital |  |  | According to Law N° 19,550, 5% of the profit of the year is destined to the constitution of a legal reserve until it reaches the legal capped amount (20% of total capital and inflation adjustment of share capital). This legal reserve is not available for dividend distribution and can only be released to absorb losses |  |  |  |  |  |  |  |
Nominal value per share |  |  |  |  |  |  |  |  |  |  | $ 10 |  |  |  |  |  | $ 10 | $ 1 |  |  |
Nominal value of exchanged shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 10 |  |  |
Nominal value per share description |  |  |  |  | from ARS 1 to ARS 10 each and entitled to one (1) vote per share |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reserve per share |  | 6,500 |  |  |  |  |  |  |  |  | 58,076 |  |  |  |  |  |  |  |  | 425 |
Additional new shares |  |  |  |  |  |  |  | 7,364 |  |  |  |  |  |  |  |  |  |  |  |  | 152,158,215
Buyback program |  | the Board of Directors of IRSA approved a new program for the buyback program of shares issued by the Company and established the terms and conditions for the acquisition of treasury shares issued by the Company, under the terms of Article 64. of Law No. 26,831 and the CNV regulations, for up to a maximum amount of ARS 6,500 million and up to 10% of the share capital, up to a daily limit of up to 25% of the average volume of daily transactions that the shares have experienced of the Company, jointly in the markets it is listed, during the previous 90 business days, and up to a maximum price of USD 10 per GDS and ARS 1,200 per share. Likewise, the repurchase period was set at up to 180 days, beginning the day following the date of publication of the information in the Daily Bulletin of the Buenos Aires Stock Exchange. On March 1, 2024, the Company announced the completion of the share buyback program, having acquired the equivalent of 6,503,318 common shares, which represent approximately 99.91% of the approved program and 0.88% of the outstanding shares |  |  |  | On March 11, 2022, the IRSA Board of Directors approved the shares buyback program issued by the Company and established the terms and conditions for the acquisition of shares issued by the Company, under the terms of Article 64 of Law No. 26,831 and the regulations of the CNV, for up to a maximum amount of ARS1,000 million and up to 10% of the capital stock, up to a daily limit of up to 25% of the average volume of daily transactions experienced by the Company's shares, jointly in the listed markets, during the previous 90 business days, and up to a maximum price of USD 7 per ADS and ARS 140 per share. Likewise, the buyback term was set at up to 120 days, beginning the day following the date of publication of the information in the Daily Bulletin of the Buenos Aires Stock Exchange | the Board of Directors of IRSA approved a new program for the buyback program of shares issued by the Company and established the terms and conditions for the acquisition of treasury shares issued by the Company, under the terms of Article 64. of Law No. 26,831 and the CNV regulations, for up to a maximum amount of ARS 6,500 million and up to 10% of the share capital, up to a daily limit of up to 25% of the average volume of daily transactions that the shares have experienced of the Company, jointly in the markets it is listed, during the previous 90 business days, and up to a maximum price of USD 11 per GDS and ARS 1,250 per share. Likewise, the repurchase period was set at up to 180 days, beginning the day following the date of publication of the information in the Daily Bulletin of the Buenos Aires Stock Exchange |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash dividend approved |  |  |  | $ 55,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dividend distribution |  |  |  |  |  |  |  |  | On October 28, 2022 and April 27, 2023, our shareholders held an Ordinary and Extraordinary Meeting and approved the pay of dividends to ARS 4,340 million and ARS 21,900 million, respectively |  |  |  |  |  |  |  |  |  |  |  |
Reserve |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 5,000 |
Issuance of common shares |  |  |  |  | 6,552,405,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common shares par value |  |  |  |  | $ 1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
New share |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 736,354,245 | 811,137,457 |  |  |
Increasing capital stock |  |  |  |  | 6,552,400,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
New share exchanged |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 907,804,514 |  |  |
Share capital |  |  |  |  | $ 7,364 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Book-entry common shares |  |  |  |  | 736,354,245 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common shares acquired in Buyback |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 6,337,939 |  |  |  |  | 20,681,131 |
Shares received of VN |  |  |  |  |  |  |  |  |  |  |  |  |  | 5,125,667 |  |  |  |  |  |  |
Board of Directors [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Acquisition price in pesos |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 1,320 |  |  | $ 720 |  |
Expiration of the term |  |  | 180 days |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Share Buyback Program Description |  | the Company reported that the Share Buyback Program approved by the Board of Directors on June 15, 2023, for up to the sum of ARS 5,000 million, with a validity period set at 180 days, extended for an additional period of 180 days from the initial expiration date on December 13, 2023, ended on December 20, 2023, as the amount duly approved for the acquisition of own shares had been fully utilized, with 99.95% of the program completed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ordinary Shareholders' Meeting [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment of dividend in cash | $ 55,000 |  |  |  |  |  |  | $ 21,900 | $ 4,340 |  |  |  |  |  |  |  |  |  |  |  |

X
- Definition The amount of dividends recognised as distributions to owners. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 107 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_107&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DividendsPaid
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The nominal value per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 79 -Subparagraph a -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_79_a_iii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ParValuePerShare
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | irsa_AcquiredCommonSharesInBuyback
Namespace Prefix: | irsa_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | irsa_AcquisitionPriceInValuePesos
Namespace Prefix: | irsa_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | irsa_AdditionalNewSharesIssued
Namespace Prefix: | irsa_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | irsa_BuybackProgramDescription
Namespace Prefix: | irsa_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | irsa_CommonSharesBookEntry
Namespace Prefix: | irsa_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | irsa_CompanyReceivedSharesOfVn
Namespace Prefix: | irsa_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | irsa_DescriptionNominalValuePerShare
Namespace Prefix: | irsa_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of legal reserve. + References No definition available. + Details
Name: | irsa_DescriptionOfLegalReserve
Namespace Prefix: | irsa_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | irsa_DescriptionOfShareBuybackProgram
Namespace Prefix: | irsa_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | irsa_DividendApproved
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | irsa_DividendDistributionDescription
Namespace Prefix: | irsa_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | irsa_ExpirationOfTheTermOfBuybackProgram
Namespace Prefix: | irsa_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | irsa_IncreasingCapitalStockShare
Namespace Prefix: | irsa_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | irsa_IssuanceOfCommonShares
Namespace Prefix: | irsa_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | irsa_NewShareExchanged
Namespace Prefix: | irsa_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | irsa_NewShareIssue
Namespace Prefix: | irsa_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | irsa_NominalValueOfExchangedShares
Namespace Prefix: | irsa_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | irsa_NominalValuePerShare
Namespace Prefix: | irsa_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | irsa_ShareCapitalOfCompany
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | irsa_StatementLineItems
Namespace Prefix: | irsa_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represent utilization of reserve. + References No definition available. + Details
Name: | irsa_UtilizationOFReserve
Namespace Prefix: | irsa_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | irsa_UtilizationOFReservePerShare
Namespace Prefix: | irsa_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=irsa_BoardOfDirectorsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfOrdinarySharesAxis=irsa_OrdinaryShareholdersMeetingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |