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v3.25.3

Borrowings (Tables) | 12 Months Ended
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Jun. 30, 2025
Borrowings |
Schedule of borrowings |
|  | Book value |  |  | Fair value |
|  | 06.30.2025 |  |  | 06.30.2024 |  |  | 06.30.2025 |  |  | 06.30.2024 |
Non-convertible notes |  |  | 1,101,673 |  |  |  | 1,026,693 |  |  |  | 1,094,559 |  |  |  | 995,222 |
Bank loans |  |  | 208,780 |  |  |  | 59,609 |  |  |  | 208,780 |  |  |  | 59,609 |
Bank overdrafts |  |  | 14,435 |  |  |  | 46,221 |  |  |  | 14,435 |  |  |  | 46,221 |
Others |  |  | 18,224 |  |  |  | 14,256 |  |  |  | 18,224 |  |  |  | 14,256 |
Total borrowings |  |  | 1,343,112 |  |  |  | 1,146,779 |  |  |  | 1,335,998 |  |  |  | 1,115,308 |
Non-current |  |  | 807,352 |  |  |  | 663,070 |  |  |  |  |  |  |  |  |
Current |  |  | 535,760 |  |  |  | 483,709 |  |  |  |  |  |  |  |  |
Total |  |  | 1,343,112 |  |  |  | 1,146,779 |  |  |  |  |  |  |  |  |
Schedule of maturity of the Group's borrowings |
|  | 06.30.2025 |  |  | 06.30.2024 |
Capital: |  |  |  |  |  |
Less than one year |  |  | 510,491 |  |  |  | 454,899 |
Between 1 and 2 years |  |  | 171,963 |  |  |  | 336,884 |
Between 2 and 3 years |  |  | 188,438 |  |  |  | 186,985 |
Between 3 and 4 years |  |  | 8,135 |  |  |  | 107,956 |
Between 4 and 5 years |  |  | 69,604 |  |  |  | 10,154 |
More than 5 years |  |  | 346,421 |  |  |  | 20,478 |
|  |  | 1,295,052 |  |  |  | 1,117,356 |
Accrued interest: |  |  |  |  |  |  |  |
Less than one year |  |  | 25,269 |  |  |  | 28,810 |
Between 1 and 2 years |  |  | 1,353 |  |  |  | 4 |
Between 2 and 3 years |  |  | 17,954 |  |  |  | - |
Between 3 and 4 years |  |  | 5 |  |  |  | 609 |
Between 4 and 5 years |  |  | - |  |  |  | - |
More than 5 years |  |  | 3,479 |  |  |  | - |
|  |  | 48,060 |  |  |  | 29,423 |
|  |  | 1,343,112 |  |  |  | 1,146,779 |
Schedule of evolution of borrowing |
|  | 06.30.2025 |  |  | 06.30.2024 |
Balance at the beginning of the year |  |  | 1,146,779 |  |  |  | 1,357,396 |
Borrowings |  |  | 871,196 |  |  |  | 456,477 |
Payment of borrowings |  |  | (584,461 | ) |  |  | (445,457 | )
(Payment) / collection of short term loans, net |  |  | (11,201 | ) |  |  | 45,380 |
Incorporation by business combination (i) |  |  | 6,644 |  |  |  | - |
Interests paid |  |  | (95,356 | ) |  |  | (178,537 | )
Accrued interests |  |  | 85,359 |  |  |  | 198,268 |
Currency translation adjustment and exchange differences, net |  |  | 102,213 |  |  |  | 300,346 |
Inflation adjustment |  |  | (177,378 | ) |  |  | (589,079 | )
Reclassifications and other movements |  |  | (683 | ) |  |  | 1,985 |
Balance at the end of the year |  |  | 1,343,112 |  |  |  | 1,146,779 |
Schedule of borrowing by type of fixed-rate and floating-rate |
|  | 06.30.2025 |
|  | Argentine Peso |  |  | Brazilian Reais |  |  | Uruguayan Peso |  |  | Total |
Fixed rate: |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 25,231 |  |  |  | - |  |  |  | - |  |  |  | 25,231 |
Brazilian Reais |  |  | - |  |  |  | 61,441 |  |  |  | - |  |  |  | 61,441 |
US Dollar |  |  | 1,115,445 |  |  |  | 27,649 |  |  |  | 1,680 |  |  |  | 1,144,774 |
Subtotal fixed-rate borrowings |  |  | 1,140,676 |  |  |  | 89,090 |  |  |  | 1,680 |  |  |  | 1,231,446 |
Floating rate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Brazilian Reais |  |  | - |  |  |  | 111,275 |  |  |  | - |  |  |  | 111,275 |
US Dollar |  |  | 391 |  |  |  | - |  |  |  | - |  |  |  | 391 |
Subtotal floating rate borrowings |  |  | 391 |  |  |  | 111,275 |  |  |  | - |  |  |  | 111,666 |
Total borrowings |  |  | 1,141,067 |  |  |  | 200,365 |  |  |  | 1,680 |  |  |  | 1,343,112 |
|  | 06.30.2024 |
|  | Argentine Peso |  |  | Brazilian Reais |  |  | Uruguayan Peso |  |  | Total |
Fixed rate: |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 54,174 |  |  |  | - |  |  |  | - |  |  |  | 54,174 |
Brazilian Reais |  |  | - |  |  |  | 42,425 |  |  |  | - |  |  |  | 42,425 |
US Dollar |  |  | 819,175 |  |  |  | 1,818 |  |  |  | 5,289 |  |  |  | 826,282 |
Subtotal fixed-rate borrowings |  |  | 873,349 |  |  |  | 44,243 |  |  |  | 5,289 |  |  |  | 922,881 |
Floating rate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Argentine Peso |  |  | 103,660 |  |  |  | - |  |  |  | - |  |  |  | 103,660 |
Brazilian Reais |  |  | - |  |  |  | 120,238 |  |  |  | - |  |  |  | 120,238 |
Subtotal floating rate borrowings |  |  | 103,660 |  |  |  | 120,238 |  |  |  | - |  |  |  | 223,898 |
Total borrowings |  |  | 977,009 |  |  |  | 164,481 |  |  |  | 5,289 |  |  |  | 1,146,779 |
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 XLIII | jan-24 | ARS 19,886.02 | 1/17/2025 | Badlar + 0.00% | At expiration | Quarterly
CRESUD | Series XLIV | jan-24 | USD 39.77 | 1/17/2027 | 6.00% | At expiration | Semi-annually
CRESUD | Series XLV | apr-24 | USD 10.20 | 8/22/2026 | 6.00% | At expiration | Semi-annually and last one quarterly
CRESUD | Series XLVI | jul-24 | USD 28.55 | 7/18/2027 | 1.50% | At expiration | Semi-annually
CRESUD | Series XLVII | nov-24 | USD 64.42 | 11/15/2028 | 7.00% | At expiration | Semi-annually
IRSA | Series XVIII | feb-24 | USD 21.41 | 2/28/2027 | 7.00% | At expiration | Semi-annually
IRSA | Series XIX | feb-24 | ARS 26,203.85 | 2/28/2025 | Badlar + 0.99% | At expiration | Quarterly
IRSA | Series XX | jun-24 | USD 23.02 | 6/10/2026 | 6.00% | At expiration | Semi-annually
IRSA | Series XXI | jun-24 | ARS 17,012.71 | 6/10/2025 | Badlar + 4.50% | At expiration | Quarterly
IRSA | Series XXII | oct-24 | USD 15.80 | 10/23/2027 | 5.75% | At expiration | Semi-annually
IRSA | Series XXIII | oct-24 | USD 51.47 | 10/23/2029 | 7.25% | At expiration | Semi-annually
IRSA | Series XXIV | mar-25 | USD 300.45 | 3/31/2035 | 8.00% | 33% march-33 - 33% march-34 y 34% march-35 | Semi-annually

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