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Investments in associates and joint ventures (Tables)

12 Months Ended

Jun. 30, 2024

Schedule of Group's investments in joint ventures

		06.30.2024				06.30.2023
Beginning of the year			137,733				129,162
Sale of interest in associates and joint ventures (i)			(26,195	)			-
Capital contributions (Note 30)			-				203
Share of profit			34,037				9,740
Currency translation adjustment			(82	)			(187	)
Dividends (Note 30)			(16,135	)			(1,185	)
End of the year (i)			129,358				137,733

Schedule of additional information related to the Groups investment

Name of the entity		% ownership interest												Value of Group's interest in equity								Group's interest in comprehensive income / (loss)
		06.30.2024				06.30.2023				06.30.2022				06.30.2024				06.30.2023				06.30.2024				06.30.2023				06.30.2022
Associates and joint ventures
New Lipstick			49.96	%			49.96	%			49.96	%			1,080				903				(31	)			(245	)			554
BHSA (1)			29.89	%			29.91	%			29.91	%			103,790				88,862				29,251				11,454				6,992
BACS (2)			56.34	%			56.35	%			56.35	%			7,598				5,227				2,372				(436	)			(665	)
Nuevo Puerto Santa Fe			50.00	%			50.00	%			50.00	%			4,450				4,600				292				423				1,449
Quality (3)			-				50.00	%			50.00	%			-				25,961				-				(5,142	)			(7,869	)
La Rural SA			50.00	%			50.00	%			50.00	%			10,618				4,510				7,562				2,619				(338	)
GCDI (4)			27.39	%			27.82	%			27.82	%			1,286				7,116				(5,679	)			603				(5,792	)
Other joint ventures			N/A				N/A				N/A				536				554				188				277				(955	)
Total associates and joint ventures															129,358				137,733				33,955				9,553				(6,624	)

Name of the entity

Place of

business / Country of incorporation

Main

activity

Common shares

1 vote

Latest financial statements issued

Share capital

(nominal value)

(Loss) / profit for the

year

Shareholders

equity

Associates and joint ventures

New Lipstick

USA

Real estate

23,631,037

(*)

47

(*)

(3)

(*)

(47)

BHSA (1)

Argentina

Financial

448,345,794

(**)

1,500

(**)

97,803

(**)

338,752

BACS (2)

Argentina

Financiera

33,125,751

(**)

88

(**)

6,288

(**)

20,143

Nuevo Puerto Santa Fe

Argentina

Inmobiliaria

138,750

28

585

8,486

La Rural SA

Argentina

Organization of events

714,998

1

15,591

20,891

GCDI (4)

Argentina

Real estate

250,729,447

915

(20,057)

4,788

Schedule of financial information of the joint ventures considered to be material

		Current Assets				Non-current Assets				Current Liabilities				Non-current Liabilities				Net assets				% of ownership interest held				Interest in associate and joint venture				Goodwill and others				Book value
		06.30.2024
Associates
BHSA			1,633,715				617,196				1,856,705				42,558				351,648				29.89	%			105,108				(1,318	)			103,790
GCDI			28,010				89,654				66,113				46,763				4,788				27.39	%			1,312				(26	)			1,286
Joint ventures
Nuevo Puerto Santa Fe			2,148				10,735				724				3,673				8,486				50.00	%			4,243				207				4,450

		06.30.2023
Associates
BHSA			1,932,586				517,340				2,128,200				24,495				297,231				29.91	%			88,902				(40	)			88,862
GCDI			55,350				99,378				66,768				62,380				25,580				27.82	%			7,116				-				7,116
Joint ventures
Nuevo Puerto Santa Fe			2,166				11,600				1,152				3,830				8,784				50.00	%			4,392				208				4,600

		Revenues				Net income / (loss)				Total comprehensive income / (loss)				Dividend distribution				Cash of operating activities				Cash of investing activities				Cash of financing activities				Changes in cash and cash equivalents
		06.30.2024
Associates
BHSA			1,427				97,803				97,803				(47,640	)			216,033				(2,319	)			(17,640	)			196,074
GCDI			37,193				(12,100	)			(7,897	)			-				(857	)			969				(684	)			(572	)
Joint ventures
Nuevo Puerto Santa Fe			4,084				585				585				(884	)			785				215				(1,172	)			(172	)

		06.30.2023
Associates
BHSA			626,247				38,290				38,290				-				30,008				(4,102	)			29,913				55,819
GCDI			49,859				988				1,861				-				(2,092	)			1,861				238				7
Joint ventures
Nuevo Puerto Santa Fe			4,075				846				846				(1,602	)			2,668				(1,202	)			(1,856	)			(390	)