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Related party transactions (Tables)

12 Months Ended

Jun. 30, 2025

Related party transactions

Schedule of society senior management

Name	Date of birth	Position	Current position since
Alejandro G. Elsztain	03/31/1966	General Manager	1994
Diego Chillado Biaus	09/15/1978	General Manager of Livestock Operations and Specialties in Argentina	2022
Matías I. Gaivironsky	02/23/1976	Administrative and Financial Manager	2011

Schedule of Balance with related parties

Item		06.30.2025				06.30.2024
Trade and other receivables			53,669				48,967
Investments in financial assets			4,988				5,274
Trade and other payables			(28,823	)			(34,232	)
Borrowings			(855	)			(728	)
Total			28,979				19,281

Related party		06.30.2025		06.30.2024		Description of transaction		Item
New Lipstick		292		307		Reimbursement of expenses receivable		Trade and other receivables
Comparaencasa Ltd.		2,610		2,765		Other investments		Investments in financial assets
		365		347		Loans granted		Trade and other receivables
Banco Hipotecario S.A.		51		54		Leases and/or right of use assets receivable		Trade and other receivables
		18,701		6,596		Dividends		Trade and other receivables
La Rural S.A.		1,885		1,917		Canon		Trade and other receivables
		(493)		(3)		Other payables		Trade and other payables
		5		22		Other receivables		Trade and other receivables
		(1)		-		Leases and/or right of use assets payable		Trade and other payables
Other associates and joint ventures (i)		1		1		Equity incentive plan receivable		Trade and other receivables
		16		17		Loans granted		Trade and other receivables
		(855)		(728)		Borrowings		Borrowings
		9		40		Management fees receivable		Trade and other receivables
		(69)		(29)		Other payables		Trade and other payables
		51		15		Other receivables		Trade and other receivables
Total associates and joint ventures		22,568		11,321
CAMSA and its subsidiaries		(8,947)		(13,132)		Management fee payables		Trade and other payables
		-		(4)		Reimbursement of expenses		Trade and other payables
Yad Levim LTD		24,739		24,638		Loans granted		Trade and other receivables
Galerias Pacifico		-		4,530		Loans granted		Trade and other receivables
		3		4		Other receivables		Trade and other receivables
Sutton		6,120		5,666		Loans granted		Trade and other receivables
		(101)		(107)		Other payables		Trade and other payables
Rundel Global LTD		2,378		2,509		Other investments		Investments in financial assets
Sociedad Rural Argentina		(9,734)		(12,846)		Other payables		Trade and other payables
Other related parties		1,395		1,422		Other receivables		Trade and other receivables
		(2,008)		(229)		Other payables		Trade and other payables
		36		81		Reimbursement of expenses receivable		Trade and other receivables
		(200)		-		Dividends payable		Trade and other payables
		(99)		(79)		Legal services		Trade and other payables
Total other related parties		13,582		12,453
IFISA		-		3,310		Financial operations receivables		Trade and other receivables
Total direct parent company		-		3,310
Directors and Senior Management		(7,171)		(7,803)		Fees for services received		Trade and other payables
Total Directors and Senior Management		(7,171)		(7,803)
Total		28,979		19,281

Schedule of results with related parties

Related party		06.30.2025		06.30.2024		06.30.2023		Description of transaction
BHN Vida S.A.		-		(34)		(17)		Financial operations
BHN Seguros Generales S.A.		-		(12		(7)		Financial operations
Comparaencasa Ltd.		(64)		2,179		389		Financial operations
Other associates and joint ventures (i)		(344)		75		(326)		Leases and/or right of use assets
		476		385		477		Corporate services
		27		297		362		Financial operations
Total associates and joint ventures		95		2,890		878
CAMSA and its subsidiaries		(9,081)		(12,945)		(24,823)		Management fee
Rundel Global LTD		-		4,519		683		Financial operations
Yad Levim LTD		1,379		1,306		1,114		Financial operations
Sociedad Rural Argentina		1,697		5,443		349		Financial operations
Other related parties		(261)		(269)		(6)		Leases and/or rights of use
		(1,122)		(1,418)		(63)		Fees and remunerations
		116		86		(1,114)		Corporate services
		(707)		(802)		(927)		Legal services
		(201)		(517)		(980)		Financial operations
		(704)		(1,418)		(119)		Donations
		1,010		1,663		1,522		Income from sales and services from agricultural business
Total other related parties		(7,874)		(4,352)		(24,364)
IFISA		18		7		166		Financial operations
Total Parent Company		18		7		166
Directors		(20,224)		(22,903)		(53,111)		Management fee
Senior Management		(1,210)		(573)		(1,259)		Compensation of Directors and senior management
Total Directors and Senior Management		(21,434)		(23,476)		(54,370)
Total		(29,195)		(24,931)		(77,690)

Summary of transaction with related party

Related party		06.30.2025		06.30.2024		Description of transaction
Puerto Retiro		(35)		-		Irrevocable contributions
Total irrevocable contributions		(35)		-
Agro-Uranga S.A.		613		1,322		Dividends received
Uranga Trading S.A.		-		174		Dividends received
BHSA		20,779		19,852		Dividends received
Cyrsa S.A.		618		-		Dividends received
Viflor		-		57		Dividends received
Nuevo Puerto Santa Fe S.A.		387		616		Dividends received
La Rural S.A.		4,960		2,027		Dividends received
Total dividends received		27,357		24,048
Quality		-		(36,195)		Sale of shares
Total sale of shares		-		(36,195)