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Borrowings (Tables)

12 Months Ended

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