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v3.24.3

Summary of significant accounting policies (Tables) | 12 Months Ended
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Jun. 30, 2024
Schedule of evolution of these indices |
Annual price variation |  | June 30, 2022 |  |  | June 30, 2023 |  |  | June 30, 2024 |  |  | Cumulative as of June 30, 2024 (3 years) |
|  |  | 64 | % |  |  | 116 | % |  |  | 272 | % |  |  | 1,213 | %
Schedule of business through several operating and investment companies |
|  |  | % of ownership interest held by the Group
Name of the entity | Country | Main activity | 06.30.2024 | 06.30.2023 | 06.30.2022
IRSA's direct interest: |  |  |  |  |
E-Commerce Latina S.A. | Argentina | Investment | 100.00% | 100.00% | 100.00%
Efanur S.A. (4) | Uruguay | Investment | - | - | 100.00%
Hoteles Argentinos S.A.U. | Argentina | Hotel | 100.00% | 100.00% | 100.00%
Inversora Bolívar S.A. | Argentina | Investment | 100.00% | 100.00% | 100.00%
Llao Llao Resorts S.A. (1) | Argentina | Hotel | 50.00% | 50.00% | 50.00%
Nuevas Fronteras S.A. | Argentina | Hotel | 76.34% | 76.34% | 76.34%
Palermo Invest S.A. | Argentina | Investment | 100.00% | 100.00% | 100.00%
Ritelco S.A. | Uruguay | Investment | 100.00% | 100.00% | 100.00%
Tyrus S.A. | Uruguay | Investment | 100.00% | 100.00% | 100.00%
U.T. IRSA y Galerias Pacifico (1) (2) | Argentina | Investment | - | 50.00% | 50.00%
Arcos del Gourmet S.A. | Argentina | Real estate | 90.00% | 90.00% | 90.00%
Emprendimiento Recoleta S.A. (in liquidation) | Argentina | Real estate | 53.68% | 53.68% | 53.68%
Fibesa S.A.U. | Argentina | Real estate | 100.00% | 100.00% | 100.00%
Panamerican Mall S.A. | Argentina | Real estate | 80.00% | 80.00% | 80.00%
Shopping Neuquén S.A. | Argentina | Real estate | 99.95% | 99.95% | 99.95%
Torodur S.A. | Uruguay | Investment | 100.00% | 100.00% | 100.00%
EHSA | Argentina | Investment | 70.00% | 70.00% | 70.00%
Centro de Entretenimiento La Plata | Argentina | Real estate | 100.00% | 100.00% | 100.00%
We Are Appa S.A. | Argentina | Design and software development | 98.67% | 98.67% | 93.63%
Shefa Fiduciaria S.A.U. | Argentina | Trustee company | 100.00% | - | -
Fideicomiso Shefa V.C. | Argentina | Investment | 100.00% | - | -
Tyrus S.A.'s direct interest: |  |  |  |  |
DFL and DN BV | Bermuda’s / Netherlands | Investment | 99.63% | 99.59% | 99.50%
Real Estate Development LLC | USA | Investment | 100.00% | - | -
IRSA International LLC | USA | Investment | 100.00% | 100.00% | 100.00%
Jiwin S.A. (4) | Uruguay | Investment | - | - | 100.00%
Liveck S.A. (3) | British Virgin Islands | Investment | 100.00% | 100.00% | 100.00%
Real Estate Strategies LLC | USA | Investment | 100.00% | 100.00% | 100.00%
Efanur S.A.'s direct interest: |  |  |  |  |
Real Estate Investment Group VII LP (REIG VII) (4) | Bermuda’s | Investment | - | - | 100.00%
DFL's and DN BV's direct interest: |  |  |  |  |
Dolphin IL Investment Ltd. | Israel | Investment | 100.00% | 100.00% | 100.00%
Schedule of useful life |
Buildings and facilities | Between 5 and 50 years
Machinery and equipment | Between 3 and 24 years
Others | Between 3 and 25 years

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