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v3.25.3

Investments in associates and joint ventures (Tables) | 12 Months Ended
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Jun. 30, 2025
Significant judgments key assumptions and estimates |
Schedule of investments in joint ventures |
|  | 06.30.2025 |  |  | 06.30.2024 |
Beginning of year |  |  | 191,823 |  |  |  | 205,533 |
Share capital increase and contributions (Note 32) |  |  | 35 |  |  |  | - |
Sale of interest in associates and joint ventures |  |  | (3,737 | ) |  |  | (36,522 | )
Share of profit |  |  | 26,890 |  |  |  | 45,943 |
Other comprehensive (loss) / income |  |  | (478 | ) |  |  | 917 |
Dividends (Note 32) |  |  | (27,357 | ) |  |  | (24,048 | )
Transfers to/from financial assets (ii) |  |  | 349 |  |  |  | - |
Decrease of interest (iii) |  |  | (148 | ) |  |  | - |
End of the year (i) |  |  | 187,377 |  |  |  | 191,823 |
Schedule of comprehensive income |
Name of the entity |  | % ownership interest |  |  | Value of Group's interest in equity |  |  | Group's interest in comprehensive income |
06.30.2025 |  | 06.30.2024 |  |  | 06.30.2023 |  |  | 06.30.2025 |  |  | 06.30.2024 |  |  | 06.30.2025 |  |  | 06.30.2024 |  |  | 06.30.2023 |  |
New Lipstick |  |  | 49.96 | % |  |  | 49.96 | % |  |  | 49.96 | % |  |  | 1,472 |  |  |  | 1,506 |  |  |  | (34 | ) |  |  | (43 | ) |  |  | (342 | )
BHSA (1) |  |  | 29.12 | % |  |  | 29.89 | % |  |  | 29.91 | % |  |  | 133,840 |  |  |  | 144,704 |  |  |  | 13,639 |  |  |  | 40,782 |  |  |  | 15,969 |
BACS |  |  | 37.72 | % |  |  | 37.72 | % |  |  | 37.72 | % |  |  | 11,044 |  |  |  | 10,594 |  |  |  | 450 |  |  |  | 3,307 |  |  |  | (608 | )
Nuevo Puerto Santa Fe S.A. |  |  | 50.00 | % |  |  | 50.00 | % |  |  | 50.00 | % |  |  | 8,503 |  |  |  | 6,205 |  |  |  | 2,686 |  |  |  | 407 |  |  |  | 590 |
Quality (2) |  |  | - |  |  |  | - |  |  |  | 50.00 | % |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (7,169 | )
GCDI |  |  | - |  |  |  | 27.39 | % |  |  | 27.82 | % |  |  | - |  |  |  | 1,793 |  |  |  | 519 |  |  |  | (7,918 | ) |  |  | 841 |
La Rural S.A. |  |  | 50.00 | % |  |  | 50.00 | % |  |  | 50.00 | % |  |  | 21,019 |  |  |  | 14,804 |  |  |  | 11,175 |  |  |  | 10,543 |  |  |  | 3,652 |
Agrouranga S.A. |  |  | 34.86 | % |  |  | 34.86 | % |  |  | 34.86 | % |  |  | 7,337 |  |  |  | 7,418 |  |  |  | 533 |  |  |  | 2,015 |  |  |  | (1,087 | )
Other associates and joint ventures |  |  | N/A |  |  |  | N/A |  |  |  | N/A |  |  |  | 4,162 |  |  |  | 4,799 |  |  |  | (2,556 | ) |  |  | (2,233 | ) |  |  | (3,403 | )
Total associates and joint ventures |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 187,377 |  |  |  | 191,823 |  |  |  | 26,412 |  |  |  | 46,860 |  |  |  | 8,443 |
Schedule of significant joint ventures |
Name of the entity |  | Location of business / Country of incorporation |  | Main activity |  | Common shares 1 vote | Last financial statement issued
|  |  |  | Share capital (nominal value) |  |  | (Loss)/ profit for the period |  |  | Shareholders' equity
New Lipstick |  | U.S. |  | Real estate |  | 23,631,037 | (*) | 47 |  | (*) | (3) |  | (*) | (50)
BHSA (1) |  | Argentina |  | Financing |  | 436,780,922 | (**) | 1,500 |  | (**) | 46,554 |  | (**) | 447,483
BACS |  | Argentina |  | Financing |  | 33,125,751 | (**) | 88 |  | (**) | 1,193 |  | (**) | 29,276
Nuevo Puerto Santa Fe S.A. |  | Argentina |  | Real estate |  | 138,750 |  | 28 |  |  | 5,373 |  |  | 16,429
La Rural S.A. |  | Argentina |  | Organization of events |  | 714,998 | (**) | 1 |  | (**) | 22,676 |  | (**) | 41,882
Agrouranga S.A. |  | Argentina |  | Agriculture |  | 2,532,206 |  | 7 |  |  | 1,529 |  |  | 3,811
Summarized financial information of the associates and joint ventures |
|  | Current assets |  |  | Non-current assets |  |  | Current liabilities |  |  | Non-current liabilities |  |  | Net assets |  |  | % of ownership interest held |  |  | Interest in associates / joint ventures |  |  | Goodwill and others |  |  | Book value |
|  | As of June 30, 2025 |
Associates |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
BHSA |  |  | 1,766,165 |  |  |  | 1,698,791 |  |  |  | 2,989,440 |  |  |  | 10,594 |  |  |  | 464,922 |  |  |  | 29.12 | % |  |  | 135,385 |  |  |  | (1,545 | ) |  |  | 133,840 |
Joint ventures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Nuevo Puerto Santa Fe S.A. |  |  | 4,562 |  |  |  | 20,101 |  |  |  | 1,350 |  |  |  | 6,883 |  |  |  | 16,430 |  |  |  | 50.00 | % |  |  | 8,215 |  |  |  | 288 |  |  |  | 8,503 |
|  | As of June 30, 2024
Associates |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
BHSA |  |  | 2,277,728 |  |  |  | 860,495 |  |  |  | 2,588,620 |  |  |  | 59,334 |  |  |  | 490,269 |  |  |  | 29.89 | % |  |  | 146,541 |  |  |  | (1,837 | ) |  |  | 144,704 |
GCDI |  |  | 39,052 |  |  |  | 124,995 |  |  |  | 92,175 |  |  |  | 65,197 |  |  |  | 6,675 |  |  |  | 27.39 | % |  |  | 1,828 |  |  |  | (35 | ) |  |  | 1,793 |
Joint ventures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Nuevo Puerto Santa Fe S.A. |  |  | 2,994 |  |  |  | 14,966 |  |  |  | 1,009 |  |  |  | 5,121 |  |  |  | 11,830 |  |  |  | 50.00 | % |  |  | 5,915 |  |  |  | 290 |  |  |  | 6,205 |
|  | Revenues |  |  | Net income/(loss) |  |  | Total comprehensive income/(loss) |  |  | Dividends distributed to non-controlling shareholders |  |  | Cash of operating activities |  |  | Cash of investment activities |  |  | Cash of financial activities |  |  | Net increase/(decrease) in cash and cash equivalents |
|  | As of June 30, 2025
Associates |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
BHSA |  |  | 985,517 |  |  |  | 46,554 |  |  |  | 46,554 |  |  |  | (71,360 | ) |  |  | 144,466 |  |  |  | (2,662 | ) |  |  | 64,445 |  |  |  | 206,249 |
Joint ventures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Nuevo Puerto Santa Fe S.A. |  |  | 6,295 |  |  |  | 5,373 |  |  |  | 5,373 |  |  |  | (774 | ) |  |  | 3,027 |  |  |  | (1,693 | ) |  |  | (799 | ) |  |  | 535 |
|  | As of June 30, 2024
Associates |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
BHSA |  |  | 2,446,515 |  |  |  | 136,357 |  |  |  | 136,357 |  |  |  | 402,351 |  |  |  | 342,658 |  |  |  | (3,352 | ) |  |  | (65,939 | ) |  |  | 273,367 |
GCDI |  |  | 51,855 |  |  |  | (16,870 | ) |  |  | (11,010 | ) |  |  | - |  |  |  | (1,195 | ) |  |  | 1,351 |  |  |  | (954 | ) |  |  | (798 | )
Joint ventures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Nuevo Puerto Santa Fe S.A. |  |  | 5,694 |  |  |  | 815 |  |  |  | 815 |  |  |  | (1,232 | ) |  |  | 1,203 |  |  |  | 191 |  |  |  | (1,634 | ) |  |  | (240 | )

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