XML 35 R18.htm IDEA: XBRL DOCUMENT
v3.25.3

Right-of-use assets and lease liabilities | 12 Months Ended
--- | ---
Jun. 30, 2025
Right-of-use assets and lease liabilities |
Rights of use of assets and lease liabilities | 13. Right-of-use assets and lease liabilities Below is the composition of the Group´s right-of-use assets as of June 30, 2025 and 2024:
|  | 06.30.2025 |  |  | 06.30.2024 |
Offices, shopping malls and other rental properties |  |  | 7,459 |  |  |  | 2,880 |
Convention center |  |  | 4,426 |  |  |  | 12,006 |
Total Right-of-use assets |  |  | 11,885 |  |  |  | 14,886 |
Non-current |  |  | 11,885 |  |  |  | 14,886 |
Total |  |  | 11,885 |  |  |  | 14,886 |
Changes in the Group´s right-of-use assets during the fiscal years ended June 30, 2025 and 2024, were as follows:
|  | 06.30.2025 |  |  | 06.30.2024 |
Beginning of the year |  |  | 14,886 |  |  |  | 15,202 |
Additions |  |  | 7,747 |  |  |  | 1,141 |
Disposals |  |  | (9,176 | ) |  |  | - |
Depreciation charges |  |  | (1,572 | ) |  |  | (1,457 | )
Total |  |  | 11,885 |  |  |  | 14,886 |
Depreciation charge for right-of-use assets is detailed below:
|  | 06.30.2025 |  |  | 06.30.2024 |  |  | 06.30.2023 |
Offices, shopping malls and other rental properties |  |  | 784 |  |  |  | 630 |  |  |  | 153 |
Machinery and equipment |  |  | - |  |  |  | - |  |  |  | 21 |
Convention center |  |  | 788 |  |  |  | 827 |  |  |  | 827 |
Total depreciation of right-of-use assets (i) |  |  | 1,572 |  |  |  | 1,457 |  |  |  | 1,001 |
(i) | As of June 30, 2025 and 2024, depreciation charges were recognized as follows: ARS 979 and ARS 877 in "Costs", ARS 86 and ARS 111 in "General and administrative expenses" and ARS 507 and ARS 469 in "Selling expenses" in the Consolidated Statement of Income and Other Comprehensive Income (Note 24).
Other charges to income related to right-of-use assets were as follows:
|  | June 30, 2025 |  |  | June 30, 2024 |  |  | June 30, 2023 |
Lease liabilities interests |  |  | (683 | ) |  |  | (1,464 | ) |  |  | (1,150 | )
Results from short-term leases |  |  | (636 | ) |  |  | (434 | ) |  |  | (694 | )
Gain from lease modification |  |  | 1,982 |  |  |  | - |  |  |  | - |
Below is the composition of the Group’s lease liabilities for the fiscal years ended June 30, 2025 and June 30, 2024:
|  | 06.30.2025 |  |  | 06.30.2024 |
Offices, shopping malls and other rental properties |  |  | 6,113 |  |  |  | 2,758 |
Convention center |  |  | 2,309 |  |  |  | 12,507 |
Total lease liabilities |  |  | 8,422 |  |  |  | 15,265 |
Non-current |  |  | 3,268 |  |  |  | 12,627 |
Current |  |  | 5,154 |  |  |  | 2,638 |
Total |  |  | 8,422 |  |  |  | 15,265 |

X
- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_53&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

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