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INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2024
INCOME TAX |
Summary of reconciliation between the tax charge to income result from applying current tax rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023 |  | 12/31/2022 | ​
Income before taxes |  | 142,867,195 | ​ | 188,131,973 |  | (58,439,029) |
Tax rate |  | 30 | % | 35 | % | 34 | %
Income for the year at tax rate |  | 42,149,858 | ​ | 65,593,623 | ​ | (20,117,755) | ​
Permanent differences at tax rate: |  | ​ | ​ | ​ |  | ​ |
Contribution SGR (Mutual Guarantee Societies) |  | (2,945,705) | ​ | (91,461) |  | (1,274,827) |
Tax inflation adjustment |  | 3,593,422 | ​ | 6,354,837 | ​ | (14,832,821) | ​
Income tax return |  | (14,956,338) | ​ | (1,009,861) | ​ | 236,411 | ​
Effect of tax rate change on deferred tax | ​ | 10,230,418 | ​ | 1,262,387 | ​ | 11,611,183 | ​
Non-deductible results |  | 226,245 | ​ | 3,530,529 | ​ | 66,508 | ​
Income tax |  | 38,297,900 | ​ | 75,640,054 |  | (24,311,301) |
Summary of net position of deferred tax | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023
Deferred tax assets |  | 15,112,717 |  | 28,222,382
Deferred tax liability |  | (3,167,675) |  | (3,516,680)
Net assets by deferred tax |  | 11,945,042 |  | 24,705,702
​ | ​ | ​ | ​ | ​
Deferred taxes to be recovered in more than 12 months |  | 14,775,757 |  | 23,423,170
Deferred taxes to be recovered in 12 months |  | 336,960 |  | 4,799,212
Subtotal – Deferred tax assets |  | 15,112,717 |  | 28,222,382
Deferred taxes to be paid in more than 12 months |  | (9,740,641) |  | (4,885,588)
Deferred taxes to be paid in 12 months |  | 6,572,966 |  | 1,368,908
Subtotal – Deferred tax liabilities |  | (3,167,675) |  | (3,516,680)
Total Net Assets by deferred Tax |  | 11,945,042 |  | 24,705,702
Summary of deferred tax assets / (liabilities) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​
​ | ​ | Balance at | ​ | (Charge)/Credit | ​ | Balance at
​ | ​ | 12/31/2023 | ​ | to Income/OCI | ​ | 12/31/2024
Intangible assets |  | (18,814,021) |  | 16,898,603 |  | (1,915,418)
Loan Loss Reserves |  | 11,920,892 |  | 7,778,534 |  | 19,699,426
Property, plant and equipment |  | (9,241,529) |  | 2,671,533 |  | (6,569,996)
Foreign Currency |  | (688,841) |  | 690,204 |  | 1,363
Tax Loss Carry Forward |  | 4,856,154 |  | (2,344,690) |  | 2,511,464
Inflation adjustment credit | ​ | 11,279,613 | ​ | (11,219,368) | ​ | 60,245
Provisions | ​ | 10,237,495 | ​ | 5,845,806 | ​ | 16,083,301
Others |  | 15,155,939 |  | (33,081,282) |  | (17,925,343)
Total |  | 24,705,702 |  | (12,760,660) |  | 11,945,042
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​
​ | ​ | Balance at | ​ | (Charge)/Credit | ​ | Balance at
​ | ​ | 12/31/2022 | ​ | to Income | ​ | 12/31/2023
Intangible assets |  | (18,807,532) | ​ | (6,489) |  | (18,814,021)
Loan Loss Reserves |  | 13,230,273 | ​ | (1,309,381) |  | 11,920,892
Property, plant and equipment |  | (17,599,968) | ​ | 8,358,439 |  | (9,241,529)
Foreign Currency |  | (688,841) | ​ | — |  | (688,841)
Tax Loss Carry Forward |  | 82,059,095 | ​ | (77,202,941) |  | 4,856,154
Inflation adjustment credit | ​ | 19,115,833 | ​ | (7,836,220) | ​ | 11,279,613
Provisions | ​ | 3,628,330 | ​ | 6,609,165 | ​ | 10,237,495
Others |  | 576,590 | ​ | 14,579,349 |  | 15,155,939
Total |  | 81,513,780 |  | (56,808,078) |  | 24,705,702
Summary of loss carryforward | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2024
Year of generation |  | Amount |  | Expiration Date |  | Deferred Tax Assets
2020 | ​ | 71,194 | ​ | 2025 | ​ | 21,358
2021 | ​ | 482,816 | ​ | 2026 | ​ | 144,845
2022 | ​ | 6,745,381 | ​ | 2027 | ​ | 2,023,614
2023 | ​ | 71,716 | ​ | 2028 | ​ | 21,515
2024 | ​ | 1,000,441 | ​ | 2029 | ​ | 300,132
Total | ​ | 8,371,547 | ​ | ​ | ​ | 2,511,464
​

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