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v3.25.3

Investment properties (Tables) | 12 Months Ended
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Jun. 30, 2025
Investment properties |
Schedule of investment properties |
|  | 06.30.2025 |  |  | 06.30.2024 |
|  | Level 2 |  |  | Level 3 |  |  | Level 2 |  |  | Level 3 |
Fair value at the beginning of the year |  |  | 1,449,519 |  |  |  | 924,467 |  |  |  | 2,036,238 |  |  |  | 916,340 |
Additions |  |  | 26,944 |  |  |  | 47,567 |  |  |  | 6,217 |  |  |  | 12,400 |
Capitalized leasing costs |  |  | 65 |  |  |  | 117 |  |  |  | 22 |  |  |  | 298 |
Amortization of capitalized leasing costs (i) |  |  | (131 | ) |  |  | (250 | ) |  |  | (188 | ) |  |  | (246 | )
Transfers |  |  | (88,136 | ) |  |  | (3,824 | ) |  |  | (38,223 | ) |  |  | (9 | )
Disposals |  |  | (9,089 | ) |  |  | (18 | ) |  |  | (70,054 | ) |  |  | - |
Currency translation adjustment |  |  | (64 | ) |  |  | - |  |  |  | (15 | ) |  |  | - |
Net (loss) / gain from fair value adjustment |  |  | (459,908 | ) |  |  | 457,408 |  |  |  | (484,478 | ) |  |  | (4,316 | )
Fair value at the end of the year |  |  | 919,200 |  |  |  | 1,425,467 |  |  |  | 1,449,519 |  |  |  | 924,467 |
Schedule of investment property of the Group |
|  | 06.30.2025 |  |  | 06.30.2024 |
Shopping Malls (i) |  |  | 1,439,736 |  |  |  | 956,400 |
Offices and other rental properties |  |  | 290,706 |  |  |  | 468,139 |
Undeveloped parcels of land |  |  | 611,617 |  |  |  | 946,585 |
Properties under development |  |  | 650 |  |  |  | 650 |
Others |  |  | 1,958 |  |  |  | 2,212 |
Total |  |  | 2,344,667 |  |  |  | 2,373,986 |
Schedule of Group's borrowings and other payables |
|  | 06.30.2025 |  |  | 06.30.2024 |
Córdoba Shopping (i) |  |  | 19,494 |  |  |  | 27,179 |
Total |  |  | 19,494 |  |  |  | 27,179 |
Schedule of recognized in the Statements of Income |
|  | 06.30.2025 |  |  | 06.30.2024 |  |  | 06.30.2023 |
Revenues (Note 23) |  |  | 393,084 |  |  |  | 362,621 |  |  |  | 365,268 |
Direct operating costs |  |  | (124,058 | ) |  |  | (105,046 | ) |  |  | (114,868 | )
Development costs |  |  | (14,865 | ) |  |  | (1,847 | ) |  |  | (1,357 | )
Net realized gain for the year (i) |  |  | 3,152 |  |  |  | 43,604 |  |  |  | 62,707 |
Net unrealized loss for the year (ii) |  |  | (5,652 | ) |  |  | (532,398 | ) |  |  | (317,274 | )
Schedule of fair value measurements of investment properties |
|  |  |  | 06.30.25 (i) | 06.30.24 (i) | 06.30.23 (i)
Description | Valuation technique | Parameters | Fiscal year 2025 / 2024 / 2023 | Increase | Decrease | Increase | Decrease | Increase | Decrease
Shopping Malls (Level 3) | Discounted cash flows | Discount cash flows rate | 11.08% / 15.40% / 15.25% | (28,789) | 30,669 | (21,136) | 22,438 | (19,460) | 20,843
Discount perpetually rate | 10.63% / 14.11% / 14.20% | (112,417) | 149,290 | (42,692) | 53,024 | (45,832) | 56,414
Growth perpetually rate | 2.4% / 2.4% / 2.4% | 92,603 | (72,527) | 29,104 | (24,523) | 34,757 | (29,328)
Inflation | (*) | 88,284 | (82,775) | 46,342 | (44,520) | 124,586 | (113,796)
Devaluation | (*) | (129,588) | 158,385 | (84,041) | 92,445 | (83,302) | 91,632

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