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Foreign currency assets and liabilities

12 Months Ended

Jun. 30, 2025

34. Foreign currency assets and liabilities

Book amounts of foreign currency assets and liabilities are as follows:

Item / Currency (1)	Amount (2)		Prevailing exchange rate (3)		06.30.2025		06.30.2024
Assets
Trade and other receivables
US Dollar		120.048		1,196.00		143,578		116,006
Brazilian Reais		-		-		-		3,764
Euros		0.010		1,406.62		14		14
Uruguayan pesos		-		-		-		29
Trade and other receivables related parties
US Dollar		27.257		1,205.00		32,845		26,675
Total Trade and other receivables						176,437		146,488
Investment in financial assets
US Dollar		119.087		1,196.00		142,428		145,237
New Israel Shekel		7.522		357.24		2,687		1,301
Pounds		0.533		1,639.24		874		1,125
Investment in financial assets related parties
US Dollar		2.166		1,205.00		2,610		2,765
Total Investment in financial assets						148,599		150,428
Derivative financial instruments
US Dollar		3.551		1,196.00		4,247		2,016
Total Derivative financial instruments						4,247		2,016
Cash and cash equivalents
US Dollar		149.620		1,196.00		178,945		73,837
Chilenean pesos		99.709		1.29		129		3,150
Euros		0.010		1,406.62		14		7
Guaraníes		59.218		0.15		9		8
Brazilian Reais		0.200		220.00		44		96
New Israel Shekel		0.003		357.24		1		1
Pounds		0.002		1,639.24		4		4
Uruguayan pesos		0.066		30.22		2		22
Total Cash and cash equivalents						179,148		77,125
Total Assets						508,431		376,057

Liabilities
Trade and other payables
US Dollar		84.197		1,205.00		101,457		86,864
Uruguayan pesos		0.993		30.22		30		2,282
Brazilian Reais		-		1,420.21		-		15,760
Trade and other payables related parties
US Dollar		8.006		1,205.00		9,647		12,732
Bolivian pesos		0.340		173.76		59		63
Total Trade and other payables						111,193		117,701
Lease liabilities
US Dollar		5.846		1,205.00		7,044		18,673
Total Lease liabilities						7,044		18,673
Provisions
New Israel Shekel		89.193		357.24		31,863		28,322
Total Provisions						31,863		28,322
Borrowings
US Dollar		962.755		1,205.00		1,160,120		827,548
Borrowings with related parties
US Dollar		0.904		1,205.00		1,089		942
Total Borrowings						1,161,209		828,490
Derivative financial instruments
US Dollar		0.037		1,205.00		45		252
Total Derivative financial instruments						45		252
Total Liabilities						1,311,354		993,438

(1) The Group uses derivative instruments as complement in order to reduce its exposure to exchange rate movements (see Note 16).

(2) Considering foreign currencies those that differ from each Group’s functional currency at each year-end.

(3) Exchange rate as of June 30, 2025 according to Banco Nación Argentina records.