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v3.25.3

Taxes (Tables) | 12 Months Ended
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Jun. 30, 2025
Schedule of provision for group income tax |
|  | 06.30.2025 |  |  | 06.30.2024 |  |  | 06.30.2023 |
Current income tax (i) |  |  | (80,165 | ) |  |  | (24,246 | ) |  |  | 95,988 |
Deferred income tax |  |  | 34,985 |  |  |  | 88,847 |  |  |  | 238,204 |
Income tax |  |  | (45,180 | ) |  |  | 64,601 |  |  |  | 334,192 |
Schedule of statutory taxes rates |
Tax jurisdiction |  | Income tax rate |
Argentina |  | 25% - 35% |
Uruguay |  | 0% - 25% |
U.S.A. |  | 0% - 21% |
Bermuda / British Virgin Islands / Netherlands |  |  | 0% |
Israel |  | 23% - 24% |
Schedule of reconciliation of income tax expense |
|  | 06.30.2025 |  |  | 06.30.2024 |  |  | 06.30.2023 |
(Profit) / loss for the year at tax rate applicable in the respective countries (i) |  |  | (85,712 | ) |  |  | 40,692 |  |  |  | 5,196 |
Permanent differences: |  |  |  |  |  |  |  |  |  |  |  |
Share of profit of associates and joint ventures |  |  | 11,763 |  |  |  | 15,007 |  |  |  | 1,580 |
Provision of tax loss carry forwards |  |  | (5,732 | ) |  |  | 898 |  |  |  | (2,812 | )
Accounting Inflation adjustment permanent difference |  |  | 11,864 |  |  |  | 30,462 |  |  |  | 143,689 |
Difference between provision and tax return (ii) |  |  | (3,740 | ) |  |  | (25 | ) |  |  | 56,745 |
Non-taxable profit, non-deductible expenses and others |  |  | 16,143 |  |  |  | 1,356 |  |  |  | 1,935 |
Tax inflation adjustment permanent difference |  |  | 10,234 |  |  |  | (23,789 | ) |  |  | 127,859 |
Income tax |  |  | (45,180 | ) |  |  | 64,601 |  |  |  | 334,192 |
Schedule of deferred tax assets and liabilities |
|  | 06.30.2025 |  |  | 06.30.2024 |
Deferred income tax asset to be recovered after more than 12 months |  |  | 12,031 |  |  |  | 22,310 |
Deferred income tax asset to be recovered within 12 months |  |  | 16,902 |  |  |  | 16,031 |
Deferred income tax assets |  |  | 28,933 |  |  |  | 38,341 |
|  | 06.30.2025 |  |  | 06.30.2024 |
Deferred income tax liability to be recovered after more than 12 months |  |  | (737,106 | ) |  |  | (791,453 | )
Deferred income tax liability to be recovered within 12 months |  |  | (29,879 | ) |  |  | (19,925 | )
Deferred income tax liability |  |  | (766,985 | ) |  |  | (811,378 | )
Deferred income tax liabilities, net |  |  | (738,052 | ) |  |  | (773,037 | )
Schedule of movement in the deferred income tax assets and liabilities |
|  | 06.30.2024 |  |  | Charged / (Credited) to the Consolidated Statement of Income and Other Comprehensive Income |  |  | 06.30.2025 |
Assets |  |  |  |  |  |  |  |  |
Investment properties and Property, plant and equipment |  |  | 215 |  |  |  | 160 |  |  |  | 375 |
Trade and other payables |  |  | 20,036 |  |  |  | (1,914 | ) |  |  | 18,122 |
Tax loss carry-forwards |  |  | 14,996 |  |  |  | (7,766 | ) |  |  | 7,230 |
Borrowings |  |  | 237 |  |  |  | 261 |  |  |  | 498 |
Trade and other receivables |  |  | 163 |  |  |  | (131 | ) |  |  | 32 |
Others |  |  | 2,694 |  |  |  | (18 | ) |  |  | 2,676 |
Subtotal assets |  |  | 38,341 |  |  |  | (9,408 | ) |  |  | 28,933 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Investment properties, trading properties and Property, plant and equipment |  |  | (668,353 | ) |  |  | (17,998 | ) |  |  | (686,351 | )
Trade and other receivables |  |  | (2,588 | ) |  |  | (5,283 | ) |  |  | (7,871 | )
Investments |  |  | (17,775 | ) |  |  | (4,917 | ) |  |  | (22,692 | )
Tax inflation adjustment |  |  | (102,542 | ) |  |  | 64,498 |  |  |  | (38,044 | )
Intangible assets |  |  | (19,604 | ) |  |  | 16,674 |  |  |  | (2,930 | )
Salaries and social security costs |  |  | - |  |  |  | (4,287 | ) |  |  | (4,287 | )
Others |  |  | (516 | ) |  |  | (4,294 | ) |  |  | (4,810 | )
Subtotal liabilities |  |  | (811,378 | ) |  |  | 44,393 |  |  |  | (766,985 | )
Liabilities, net |  |  | (773,037 | ) |  |  | 34,985 |  |  |  | (738,052 | )
|  | 06.30.2023 |  |  | Charged / (Credited) to the Consolidated Statement of Income and Other Comprehensive Income |  |  | 06.30.2024 |
Assets |  |  |  |  |  |  |  |  |
Investment properties and Property, plant and equipment |  |  | 243 |  |  |  | (28 | ) |  |  | 215 |
Trade and other payables |  |  | 28,366 |  |  |  | (8,330 | ) |  |  | 20,036 |
Tax loss carry-forwards |  |  | 14,307 |  |  |  | 689 |  |  |  | 14,996 |
Borrowings |  |  | 208 |  |  |  | 29 |  |  |  | 237 |
Trade and other receivables |  |  | - |  |  |  | 163 |  |  |  | 163 |
Others |  |  | 1,667 |  |  |  | 1,027 |  |  |  | 2,694 |
Subtotal assets |  |  | 44,791 |  |  |  | (6,450 | ) |  |  | 38,341 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Investment properties, trading properties and Property, plant and equipment |  |  | (838,441 | ) |  |  | 170,088 |  |  |  | (668,353 | )
Trade and other receivables |  |  | (5,563 | ) |  |  | 2,975 |  |  |  | (2,588 | )
Investments |  |  | (13,079 | ) |  |  | (4,696 | ) |  |  | (17,775 | )
Tax inflation adjustment |  |  | (37,259 | ) |  |  | (65,283 | ) |  |  | (102,542 | )
Intangible assets |  |  | (9,128 | ) |  |  | (10,476 | ) |  |  | (19,604 | )
Others |  |  | (3,205 | ) |  |  | 2,689 |  |  |  | (516 | )
Subtotal liabilities |  |  | (906,675 | ) |  |  | 95,297 |  |  |  | (811,378 | )
Liabilities, net |  |  | (861,884 | ) |  |  | 88,847 |  |  |  | (773,037 | )
Schedule of tax loss carry forward |
Date of generation |  | Due date |  | Total |
2021 |  | 2026 |  |  | 379 |
2022 |  | 2027 |  |  | 4,141 |
2023 |  | 2028 |  |  | 404 |
2024 |  | 2029 |  |  | 10,855 |
2025 |  | 2030 |  |  | 6,049 |
Total cumulative tax loss carry-forwards |  |  |  |  | 21,828 |

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