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v3.25.3

Related party transactions (Tables) | 12 Months Ended
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Jun. 30, 2025
Related party transactions |
Schedule of company's senior management |
Name |  | Date of Birth |  | Position |  | Current position since
Eduardo S. Elsztain |  | 01/26/1960 |  | General Manager |  | 1991
Arnaldo Jawerbaum |  | 08/13/1966 |  | Operating Manager |  | 2022
Jorge Cruces |  | 11/07/1966 |  | Investment Manager |  | 2020
Matías I. Gaivironsky |  | 02/23/1976 |  | Administrative and Financial Manager |  | 2011
Schedule of balances with related parties |
Item |  | 06.30.2025 |  |  | 06.30.2024 |
Trade and other receivables |  |  | 52,371 |  |  |  | 45,062 |
Investments in financial assets |  |  | 8,232 |  |  |  | 5,865 |
Borrowings |  |  | (1,215 | ) |  |  | (1,086 | )
Trade and other payables |  |  | (20,322 | ) |  |  | (23,951 | )
Total |  |  | 39,066 |  |  |  | 25,890 |
Schedule of results with related parties |
Related party |  | 06.30.2025 |  |  | 06.30.2024 |  |  | Description of transaction |  | Item |
New Lipstick |  |  | 292 |  |  |  | 307 |  |  | Reimbursement of expenses receivable |  | Trade and other receivable |
Comparaencasa Ltd. |  |  | 2,610 |  |  |  | 2,765 |  |  | Other investments |  | Investments in financial assets |
|  |  | 365 |  |  |  | 347 |  |  | Loans granted |  | Trade and other receivable |
Banco Hipotecario S.A. |  |  | 51 |  |  |  | 54 |  |  | Leases and/or rights of use receivable |  | Trade and other receivable |
|  |  | 18,701 |  |  |  | 6,596 |  |  | Dividends receivable |  | Trade and other receivable |
La Rural S.A. |  |  | 1,885 |  |  |  | 1,917 |  |  | Canon |  | Trade and other receivable |
|  |  | (493 | ) |  |  | (3 | ) |  | Others |  | Trade and other payables |
|  |  | 5 |  |  |  | 22 |  |  | Others |  | Trade and other receivable |
|  |  | (1 | ) |  |  | - |  |  | Leases and/or rights of use payable |  | Trade and other payables |
Other associates and joint ventures (1) |  |  | (855 | ) |  |  | (728 | ) |  | Loans obtained |  | Borrowings |
|  |  | 9 |  |  |  | 40 |  |  | Management Fee |  | Trade and other receivable |
|  |  | (60 | ) |  |  | (29 | ) |  | Others |  | Trade and other payables |
|  |  | 49 |  |  |  | 15 |  |  | Others |  | Trade and other receivable |
|  |  | 1 |  |  |  | 1 |  |  | Share based payments |  | Trade and other receivable |
|  |  | 16 |  |  |  | 17 |  |  | Loans granted |  | Trade and other receivable |
Total associates and joint ventures |  |  | 22,575 |  |  |  | 11,321 |  |  |  |  |  |
Cresud |  |  | - |  |  |  | 778 |  |  | Reimbursement of expenses receivable |  | Trade and other receivable |
|  |  | (3,169 | ) |  |  | (2,957 | ) |  | Corporate services payable |  | Trade and other payables |
|  |  | 3,244 |  |  |  | 591 |  |  | Non-convertible notes |  | Investments in financial assets |
|  |  | (3 | ) |  |  | (4 | ) |  | Share based payments |  | Trade and other payables |
Total parent company |  |  | 72 |  |  |  | (1,592 | ) |  |  |  |  |
Amauta Agro S.A. |  |  | 3 |  |  |  | 7 |  |  | Others |  | Trade and other receivable |
|  |  | (4 | ) |  |  | - |  |  | Others |  | Trade and other payables |
Helmir S.A. |  |  | (360 | ) |  |  | (358 | ) |  | Non-convertible notes |  | Borrowings |
Total subsidiaries of parent company |  |  | (361 | ) |  |  | (351 | ) |  |  |  |  |
Directors |  |  | (6,428 | ) |  |  | (7,774 | ) |  | Fees for services received |  | Trade and other payables |
|  |  | 5 |  |  |  | - |  |  | Reimbursement of expenses receivable |  | Trade and other receivable |
Galerias Pacifico |  |  | - |  |  |  | 4,530 |  |  | Loans granted |  | Trade and other receivable |
|  |  | 3 |  |  |  | 4 |  |  | Others |  | Trade and other receivable |
Sutton |  |  | 6,120 |  |  |  | 5,666 |  |  | Loans granted |  | Trade and other receivable |
|  |  | (101 | ) |  |  | (107 | ) |  | Others |  | Trade and other payables |
Rundel Global LTD |  |  | 2,378 |  |  |  | 2,509 |  |  | Other investments |  | Investments in financial assets |
Yad Levim LTD |  |  | 24,739 |  |  |  | 24,638 |  |  | Loans granted |  | Trade and other receivable |
Sociedad Rural Argentina S.A. |  |  | (9,734 | ) |  |  | (12,846 | ) |  | Others |  | Trade and other payables |
Others |  |  | (99 | ) |  |  | (66 | ) |  | Leases and/or rights of use receivable |  | Trade and other payables |
|  |  | 91 |  |  |  | 42 |  |  | Others |  | Trade and other receivable |
|  |  | (30 | ) |  |  | (165 | ) |  | Others |  | Trade and other payables |
|  |  | (200 | ) |  |  | - |  |  | Dividends payable |  | Trade and other payables |
|  |  | 36 |  |  |  | 81 |  |  | Reimbursement of expenses receivable |  | Trade and other receivable |
Total directors and others |  |  | 16,780 |  |  |  | 16,512 |  |  |  |  |  |
Total at the end of the year |  |  | 39,066 |  |  |  | 25,890 |  |  |  |  |  |
Related party |  | 06.30.2025 |  |  | 06.30.2024 |  |  | 06.30.2023 |  |  | Description of transaction |
BHN Vida S.A |  |  | - |  |  |  | (34 | ) |  |  | (17 | ) |  | Leases and/or rights of use |
BHN Seguros Generales S.A. |  |  | - |  |  |  | (12 | ) |  |  | (7 | ) |  | Leases and/or rights of use |
Comparaencasa Ltd. |  |  | (64 | ) |  |  | 2,179 |  |  |  | 389 |  |  | Financial operations |
Condor |  |  | - |  |  |  | - |  |  |  | 21 |  |  | Financial operations |
Other associates and joint ventures (1) |  |  | 27 |  |  |  | 297 |  |  |  | 362 |  |  | Financial operations |
|  |  | (344 | ) |  |  | 75 |  |  |  | (326 | ) |  | Leases and/or rights of use |
|  |  | 476 |  |  |  | 385 |  |  |  | 477 |  |  | Corporate services |
Total associates and joint ventures |  |  | 95 |  |  |  | 2,890 |  |  |  | 899 |  |  |  |
Cresud |  |  | 620 |  |  |  | 110 |  |  |  | 538 |  |  | Leases and/or rights of use |
|  |  | (11,743 | ) |  |  | (13,878 | ) |  |  | (14,744 | ) |  | Corporate services |
|  |  | 33 |  |  |  | (216 | ) |  |  | 20,590 |  |  | Financial operations |
Total parent company |  |  | (11,090 | ) |  |  | (13,984 | ) |  |  | 6,384 |  |  |  |
Helmir S.A. |  |  | (44 | ) |  |  | (420 | ) |  |  | (130 | ) |  | Financial operations |
Futuros y Opciones.com S.A. |  |  | (44 | ) |  |  | - |  |  |  | - |  |  | Financial operations |
Total subsidiaries of parent company |  |  | (88 | ) |  |  | (420 | ) |  |  | (130 | ) |  |  |
Directors |  |  | (18,302 | ) |  |  | (18,678 | ) |  |  | (46,983 | ) |  | Fees and remunerations |
Senior Management |  |  | (943 | ) |  |  | (751 | ) |  |  | (922 | ) |  | Fees and remunerations |
Rundel Globa LTD |  |  | - |  |  |  | 4,519 |  |  |  | 683 |  |  | Financial operations |
Yad Leviim LTD |  |  | 1,379 |  |  |  | 1,306 |  |  |  | 1,114 |  |  | Financial operations |
Sociedad Rural Argentina S.A. |  |  | 1,697 |  |  |  | 5,443 |  |  |  | 349 |  |  | Financial operations |
Others |  |  | 116 |  |  |  | 86 |  |  |  | 78 |  |  | Corporate services |
|  |  | (261 | ) |  |  | (269 | ) |  |  | (93 | ) |  | Leases and/or rights of use |
|  |  | (276 | ) |  |  | (629 | ) |  |  | (467 | ) |  | Financial operations |
|  |  | (704 | ) |  |  | (494 | ) |  |  | (777 | ) |  | Donations |
|  |  | (1,122 | ) |  |  | (1,418 | ) |  |  | (1,114 | ) |  | Fees and remuneration |
|  |  | (624 | ) |  |  | (680 | ) |  |  | (519 | ) |  | Legal services |
Total others |  |  | (19,040 | ) |  |  | (11,565 | ) |  |  | (48,651 | ) |  |  |
Total at the end of the year |  |  | (30,123 | ) |  |  | (23,079 | ) |  |  | (41,498 | ) |  |  |
Schedule of transactions with related parties |
Related party |  | 06.30.2025 |  |  | 06.30.2024 |  |  | Description of the operation |
Quality Invest S.A. |  |  | - |  |  |  | (36,195 | ) |  | Sale of shares |
Total sale of shares |  |  | - |  |  |  | (36,195 | ) |  |  |
Puerto Retiro S.A. |  |  | (35 | ) |  |  | - |  |  | Irrevocable contributions |
Total irrevocable contributions |  |  | (35 | ) |  |  | - |  |  |  |
Cresud |  |  | (57,099 | ) |  |  | (162,337 | ) |  | Dividend distributed |
Helmir S.A. |  |  | (3,226 | ) |  |  | (8,930 | ) |  | Dividend distributed |
Total dividends distributed |  |  | (60,325 | ) |  |  | (171,267 | ) |  |  |
Cyrsa S.A. |  |  | 618 |  |  |  | - |  |  | Dividends received |
Banco Hipotecario S.A. |  |  | 20,779 |  |  |  | 19,852 |  |  | Dividends received |
La Rural S.A. |  |  | 4,960 |  |  |  | 2,027 |  |  | Dividends received |
Nuevo Puerto Santa Fe S.A. |  |  | 387 |  |  |  | 616 |  |  | Dividends received |
Total dividends received |  |  | 26,744 |  |  |  | 22,495 |  |  |  |

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