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v3.23.3

Borrowings (Tables) | 12 Months Ended
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Jun. 30, 2023
Borrowings |
Schedule of borrowings |
|  | Book value |  |  | Fair value |
|  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2023 |  |  | 06.30.2022 |
Non-convertible notes |  |  | 209,850 |  |  |  | 245,395 |  |  |  | 213,975 |  |  |  | 211,696 |
Bank loans |  |  | 27,496 |  |  |  | 25,865 |  |  |  | 27,496 |  |  |  | 25,865 |
Bank overdrafts |  |  | 19,776 |  |  |  | 30,112 |  |  |  | 19,776 |  |  |  | 30,112 |
Others |  |  | 4,930 |  |  |  | 3,525 |  |  |  | 4,930 |  |  |  | 3,525 |
Total borrowings |  |  | 262,052 |  |  |  | 304,897 |  |  |  | 266,177 |  |  |  | 271,198 |
Non-current |  |  | 159,351 |  |  |  | 99,520 |  |  |  |  |  |  |  |  |
Current |  |  | 102,701 |  |  |  | 205,377 |  |  |  |  |  |  |  |  |
Total |  |  | 262,052 |  |  |  | 304,897 |  |  |  |  |  |  |  |  |
Schedule of maturity of the Group's borrowings |
|  | 06.30.2023 |  |  | 06.30.2022 |
Capital: |  |  |  |  |  |
Less than one year (i) |  |  | 96,077 |  |  |  | 198,519 |
Between 1 and 2 years |  |  | 60,481 |  |  |  | 53,500 |
Between 2 and 3 years |  |  | 70,207 |  |  |  | 35,640 |
Between 3 and 4 years |  |  | 11,701 |  |  |  | 3,503 |
Between 4 and 5 years |  |  | 16,394 |  |  |  | 3,611 |
More than 5 years |  |  | 250 |  |  |  | 2,973 |
|  |  | 255,110 |  |  |  | 297,746 |
Accrued interest: |  |  |  |  |  |  |  |
Less than one year |  |  | 6,624 |  |  |  | 6,858 |
Between 1 and 2 years |  |  | 204 |  |  |  | - |
Between 2 and 3 years |  |  | 114 |  |  |  | 136 |
Between 3 and 4 years |  |  | - |  |  |  | 19 |
Between 4 and 5 years |  |  | - |  |  |  | 138 |
|  |  | 6,942 |  |  |  | 7,151 |
|  |  | 262,052 |  |  |  | 304,897 |
Schedule of evolution of borrowing |
|  | 06.30.2023 |  |  | 06.30.2022 |
Balance at the beginning of the year |  |  | 304,897 |  |  |  | 419,506 |
Borrowings |  |  | 164,523 |  |  |  | 66,839 |
Payment of borrowings |  |  | (173,788 | ) |  |  | (97,628 | )
Collection of short term loans, net |  |  | 4,184 |  |  |  | 4,999 |
Interests paid |  |  | (34,502 | ) |  |  | (34,877 | )
Accrued interests |  |  | 24,601 |  |  |  | 28,170 |
Currency translation adjustment and exchange differences, net |  |  | 115,498 |  |  |  | 69,145 |
Inflation adjustment |  |  | (143,179 | ) |  |  | (150,039 | )
Reclassifications and other movements |  |  | (182 | ) |  |  | (1,218 | )
Balance at the end of the year |  |  | 262,052 |  |  |  | 304,897 |
Schedule of borrowing by type of fixed-rate and floating-rate |
|  | 06.30.2023 |
|  | Argentine Peso |  |  | Brazilian Reais |  |  | Uruguayan Peso |  |  | Total |
Fixed rate: |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 48,136 |  |  |  | - |  |  |  | - |  |  |  | 48,136 |
Brazilian Reais |  |  | - |  |  |  | 10,976 |  |  |  | - |  |  |  | 10,976 |
US Dollar |  |  | 168,847 |  |  |  | 2,024 |  |  |  | 1,634 |  |  |  | 172,505 |
Subtotal fixed-rate borrowings |  |  | 216,983 |  |  |  | 13,000 |  |  |  | 1,634 |  |  |  | 231,617 |
Floating rate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 12,541 |  |  |  | - |  |  |  | - |  |  |  | 12,541 |
Brazilian Reais |  |  | - |  |  |  | 17,894 |  |  |  | - |  |  |  | 17,894 |
Subtotal floating rate borrowings |  |  | 12,541 |  |  |  | 17,894 |  |  |  | - |  |  |  | 30,435 |
Total borrowings |  |  | 229,524 |  |  |  | 30,894 |  |  |  | 1,634 |  |  |  | 262,052 |
|  | 06.30.2022 |
|  | Argentine Peso |  |  | Brazilian Reais |  |  | Uruguayan Peso |  |  | Total |
Fixed rate: |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 52,987 |  |  |  | - |  |  |  | - |  |  |  | 52,987 |
Brazilian Reais |  |  | - |  |  |  | 4,366 |  |  |  | - |  |  |  | 4,366 |
US Dollar |  |  | 225,172 |  |  |  | 1,416 |  |  |  | 2,054 |  |  |  | 228,642 |
Subtotal fixed-rate borrowings |  |  | 278,159 |  |  |  | 5,782 |  |  |  | 2,054 |  |  |  | 285,995 |
Floating rate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 901 |  |  |  | - |  |  |  | - |  |  |  | 901 |
Brazilian Reais |  |  | - |  |  |  | 17,464 |  |  |  | - |  |  |  | 17,464 |
US Dollar |  |  | 537 |  |  |  | - |  |  |  | - |  |  |  | 537 |
Subtotal floating rate borrowings |  |  | 1,438 |  |  |  | 17,464 |  |  |  | - |  |  |  | 18,902 |
Total borrowings |  |  | 279,597 |  |  |  | 23,246 |  |  |  | 2,054 |  |  |  | 304,897 |
Schedule of debt issuances of the Group's borrowings |
Entity |  | Class |  | Issuance / expansion date |  | Amount in original currency |  | Maturity date |  | Interest rate |  | Principal payment |  | Interest payment
CRESUD |  | Series XXXIII |  | jul-21 |  | USD 18.8 |  | 7/6/2024 |  | 6.99% n.a |  | Annual payments since 2022 |  | Biannual
CRESUD |  | Series XXXV |  | sep-21 |  | USD 41.85 |  | 9/13/2024 |  | 3.50% n.a. |  | Annual payments since 2023 |  | Biannual
CRESUD |  | Series XXXVI |  | feb-22 |  | USD 40.58 |  | 2/18/2025 |  | 2.00% n.a. |  | At expiration |  | Biannual
CRESUD |  | Series XXXVII |  | june-22 |  | USD 24.39 |  | 3/15/2025 |  | 5.50% n.a. |  | At expiration |  | Biannual and last one Quarterly
CRESUD |  | Series XXXVIII |  | jul-22 |  | USD 70.57 |  | 3/3/2026 |  | 8.00% n.a |  | At expiration |  | Biannual and last one Quarterly
CRESUD |  | Series XXXIX |  | aug-22 |  | ARS 5,122.47 |  | 2/23/2024 |  | Badlar + 1.00% |  | At expiration |  | Quarterly
CRESUD |  | Series XL |  | dec-22 |  | USD 38.21 |  | 12/21/2026 |  | - |  | Biannual payments since 2025 |  | n/a
CRESUD |  | Series XLI |  | apr-23 |  | ARS 4,147.33 |  | 10/4/2024 |  | Badlar + 3.00% |  | At expiration |  | Quarterly
CRESUD |  | Series XLII |  | apr-23 |  | USD 30.05 |  | 5/4/2026 |  | - |  | Quarter payments since 2025 |  | n/a
FyO |  | Series II |  | jul-22 |  | USD 15 |  | 7/25/2025 |  | - |  | At expiration |  | n/a
FyO |  | Series III |  | apr-23 |  | USD 20 |  | 4/25/2026 |  | - |  | At expiration |  | n/a
IRSA |  | Series XIV |  | aug-21 |  | USD 58.1 |  | 3/31/2024 |  | 3.90% n.a |  | Biannual |  | Quarterly
IRSA |  | Series XIV |  | jul-22 |  | USD 171.20 |  | 6/22/2028 |  | 8.75% n.a |  | 17.5% in june24 - 17.5% in june25 - 17.5% in june26 - 17.5% in june27 - 30% in june28 |  | Biannual
IRSA |  | Series XV |  | jun-23 |  | USD 61.7487 |  | 3/25/2025 |  | 8.00% n.a |  | At expiration |  | Biannual
IRSA |  | Series XVI |  | jun-23 |  | USD 28.2513 |  | 7/25/2025 |  | 7.00% n.a |  | At expiration |  | Biannual
IRSA |  | Series XVII |  | june-23 |  | USD 25 |  | 12/7/2025 |  | 5.00% n.a |  | At expiration |  | First one Quarterly and next Biannual

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