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Investments in associates and joint ventures (Tables)

12 Months Ended

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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