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v3.25.3

Intangible assets | 12 Months Ended
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Jun. 30, 2025
Intangible assets |
Intangible assets | 12. Intangible assets Changes in the Group’s intangible assets for the years ended June 30, 2025 and 2024 were as follows:
|  | Goodwill |  |  | Information systems and software |  |  | Future units to be received from barters and others |  |  | Total |
Balance at June 30, 2023 |  |  | 2,477 |  |  |  | 1,291 |  |  |  | 37,385 |  |  |  | 41,153 |
Costs |  |  | 2,477 |  |  |  | 15,463 |  |  |  | 43,156 |  |  |  | 61,096 |
Accumulated amortization |  |  | - |  |  |  | (14,172 | ) |  |  | (5,771 | ) |  |  | (19,943 | )
Net book amount at June 30, 2023 |  |  | 2,477 |  |  |  | 1,291 |  |  |  | 37,385 |  |  |  | 41,153 |
Additions |  |  | 7 |  |  |  | 748 |  |  |  | 11,270 |  |  |  | 12,025 |
Disposals |  |  | - |  |  |  | - |  |  |  | (331 | ) |  |  | (331 | )
Transfers |  |  | - |  |  |  | - |  |  |  | 38,218 |  |  |  | 38,218 |
Currency translation adjustment |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 1 |
Amortization charges (i) |  |  | - |  |  |  | (962 | ) |  |  | (51 | ) |  |  | (1,013 | )
Balance at June 30, 2024 |  |  | 2,485 |  |  |  | 1,077 |  |  |  | 86,491 |  |  |  | 90,053 |
Costs |  |  | 2,485 |  |  |  | 16,210 |  |  |  | 92,313 |  |  |  | 111,008 |
Accumulated amortization |  |  | - |  |  |  | (15,133 | ) |  |  | (5,822 | ) |  |  | (20,955 | )
Net book amount at June 30, 2024 |  |  | 2,485 |  |  |  | 1,077 |  |  |  | 86,491 |  |  |  | 90,053 |
Additions |  |  | - |  |  |  | 2,253 |  |  |  | 796 |  |  |  | 3,049 |
Transfers |  |  | - |  |  |  | 2,446 |  |  |  | (75,411 | ) |  |  | 72,965 | )
Currency translation adjustment |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 1 |
Amortization charges (i) |  |  | - |  |  |  | (1,921 | ) |  |  | (88 | ) |  |  | (2,009 | )
Balances at June 30, 2025 |  |  | 2,486 |  |  |  | 3,855 |  |  |  | 11,788 |  |  |  | 18,129 |
Costs |  |  | 2,486 |  |  |  | 20,909 |  |  |  | 17,698 |  |  |  | 41,093 |
Accumulated amortization |  |  | - |  |  |  | (17,054 | ) |  |  | (5,910 | ) |  |  | (22,964 | )
Net book amount at June 30, 2025 |  |  | 2,486 |  |  |  | 3,855 |  |  |  | 11,788 |  |  |  | 18,129 |
(i) | Amortization charge was recognized in the amount of ARS 1,925 and ARS 788 under "Costs", in the amount of ARS 70 and ARS 225 under "General and administrative expenses" as of June 30, 2025 and 2024, respectively and in the amount of ARS 14 under " Selling expenses " only as of June 30, 2025 in the Consolidated Statement of Income and Other Comprehensive Income (Note 24).

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