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SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS

3 Months Ended

Sep. 30, 2025

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS

SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS

14.   SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS

During the period ended September 30, 2025, and 2024, the transactions between the Group and related parties, and the related balances owed by and to them, are as follows:

​

​	​	​	​	​	​	​
​	​	​	​	Value of transactions for the period ended
Party		Transaction type		09/30/2025		09/30/2024
Joint ventures and associates		Sales and services		4,480,279		1,970,746
Joint ventures and associates		Purchases of goods and services		(3,327,524)		(5,533,795)
Key management personnel		Salaries, social security benefits and other benefits		(841,706)		(1,091,546)
Key management personnel	​	Sales and services	​	—	​	6,048
Key management personnel	​	Purchases of goods and services	​	82,408	​	157,213
Shareholders and other related parties		Sales of goods and services		690,498		3,628,119
Shareholders and other related parties	​	Purchases of goods and services	​	(1,333,408)	​	(1,854,249)
Shareholders and other related parties	​	In-kind contributions	​	664,590	​	666,068
Total		​		415,137		(2,051,396)

​

​	​	​	​	​	​	​
​	​	​	​	Amounts receivable from related parties
Party		Transaction type		09/30/2025		06/30/2025
Shareholders and other related parties		Trade debtors		—		249,701
Shareholders and other related parties		Other receivables		3,535,965		2,775,092
Joint ventures and associates		Trade debtors		414,206		413,689
Joint ventures and associates		Other receivables		18,868,162		19,147,793
Total		​	​	22,818,333		22,586,275

​

​	​	​	​	​	​	​
​	​	​	​	Amounts payable to related parties
Party		Transaction type		09/30/2025		06/30/2025
Shareholders and other related parties	​	Trade creditors	​	(850,254)	​	(878,874)
Key management personnel		Salaries, social security benefits and other benefits		(123,770)		(65,882)
Shareholders and other related parties	​	Trade and other payables	​	(116,416)	​	(286,172)
Joint ventures and associates		Trade creditors		(46,826,010)		(47,321,832)
Other related parties		Secured notes		(103,603,614)		(102,270,445)
Total	​	​		(151,520,064)		(150,823,205)

​

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- Definition

The entire disclosure for related parties.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 24
-IssueDate 2025-01-01
-Section Disclosures
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS24_g13-24_TI
-URIDate 2025-03-27

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- References

No definition available.

+ Details

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