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Foreign currency assets and liabilities | 12 Months Ended
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Jun. 30, 2025
Foreign currency assets and liabilities |
Foreign currency assets and liabilities | 32. Foreign currency assets and liabilities Book amounts of foreign currency assets and liabilities are as follows:
Item / Currency (1) |  | Amount |  |  | Argentinian Peso exchange rate (2) |  |  | 06.30.2025 |  |  | 06.30.2024 |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables |  |  |  |  |  |  |  |  |  |  |  |
US Dollar |  |  | 29.28 |  |  |  | 1,196.00 |  |  |  | 35,015 |  |  |  | 33,383 |
Euros |  |  | 0.01 |  |  |  | 1,406.62 |  |  |  | 14 |  |  |  | 14 |
Receivables with related parties: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Dollar |  |  | 26.22 |  |  |  | 1,205.00 |  |  |  | 31,600 |  |  |  | 25,365 |
Total trade and other receivables |  |  |  |  |  |  |  |  |  |  | 66,629 |  |  |  | 58,762 |
Investments in financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Dollar |  |  | 114.73 |  |  |  | 1,196.00 |  |  |  | 137,223 |  |  |  | 117,802 |
Pounds |  |  | 0.53 |  |  |  | 1,639.24 |  |  |  | 874 |  |  |  | 1,125 |
New Israel Shekel |  |  | 7.52 |  |  |  | 357.24 |  |  |  | 2,687 |  |  |  | 1,301 |
Investments with related parties: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Dollar |  |  | 4.86 |  |  |  | 1,205.00 |  |  |  | 5,854 |  |  |  | 3,357 |
Total investments in financial assets |  |  |  |  |  |  |  |  |  |  | 146,638 |  |  |  | 123,585 |
Cash and cash equivalents |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Dollar |  |  | 136.67 |  |  |  | 1,196.00 |  |  |  | 163,462 |  |  |  | 25,209 |
Uruguayan pesos |  |  | 0.07 |  |  |  | 30.22 |  |  |  | 2 |  |  |  | 17 |
Pounds |  |  | - |  |  |  | 1,639.24 |  |  |  | 4 |  |  |  | 3 |
Euros |  |  | 0.01 |  |  |  | 1,406.62 |  |  |  | 11 |  |  |  | 6 |
New Israel Shekel |  |  | - |  |  |  | 357.24 |  |  |  | 1 |  |  |  | 1 |
Brazilian Reais |  |  | 0.01 |  |  |  | 220.00 |  |  |  | 2 |  |  |  | - |
Total cash and cash equivalents |  |  |  |  |  |  |  |  |  |  | 163,482 |  |  |  | 25,236 |
Total Assets |  |  |  |  |  |  |  |  |  |  | 376,749 |  |  |  | 207,583 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Dollar |  |  | 26.89 |  |  |  | 1,205.00 |  |  |  | 32,401 |  |  |  | 22,993 |
Uruguayan pesos |  |  | 0.76 |  |  |  | 30.22 |  |  |  | 23 |  |  |  | 42 |
Payables to related parties: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Dollar |  |  | 8.00 |  |  |  | 1,205.00 |  |  |  | 9,641 |  |  |  | 12,728 |
Total Trade and other payables |  |  |  |  |  |  |  |  |  |  | 42,065 |  |  |  | 35,763 |
Borrowings |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Dollar |  |  | 539.03 |  |  |  | 1,205.00 |  |  |  | 649,533 |  |  |  | 404,731 |
Borrowings with related parties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Dollar |  |  | 1.01 |  |  |  | 1,205.00 |  |  |  | 1,214 |  |  |  | 1,058 |
Total Borrowings |  |  |  |  |  |  |  |  |  |  | 650,747 |  |  |  | 405,789 |
Derivative financial instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Dollar |  |  | 0.02 |  |  |  | 1,205.00 |  |  |  | 29 |  |  |  | 6 |
Total derivative financial instruments |  |  |  |  |  |  |  |  |  |  | 29 |  |  |  | 6 |
Lease liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Dollar |  |  | 3.59 |  |  |  | 1,205.00 |  |  |  | 4,325 |  |  |  | 15,126 |
Total lease liabilities |  |  |  |  |  |  |  |  |  |  | 4,325 |  |  |  | 15,126 |
Provisions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
New Israel Shekel |  |  | 89.19 |  |  |  | 357.24 |  |  |  | 31,863 |  |  |  | 28,322 |
Total Provisions |  |  |  |  |  |  |  |  |  |  | 31,863 |  |  |  | 28,322 |
Total Liabilities |  |  |  |  |  |  |  |  |  |  | 729,029 |  |  |  | 485,006 |
(1) | Stated in millions of units in foreign currency. Considering foreign currencies those that differ from each Group’s functional currency at each year-end.
(2) | Exchange rate as of June 30, 2025, according to Banco Nación Argentina and Central Bank of the Argentine Republic records.
(3) | The Group uses derivative instruments as a complement in order to reduce its exposure to exchange rate movements (see Note 14).

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