| Property, plant and equipment |
10. Property, plant and equipment Changes in the Group’s property, plant and equipment for the years ended June 30, 2025 and 2024 were as follows: | | Buildings and facilities | | | Machinery and equipment | | | Others (i) | | | Total | | Net book amount at the June 30, 2023 | | | 47,610 | | | | 2,571 | | | | 2,384 | | | | 52,565 | | Costs | | | 117,733 | | | | 48,122 | | | | 10,926 | | | | 176,781 | | Accumulated depreciation | | | (70,123 | ) | | | (45,551 | ) | | | (8,542 | ) | | | (124,216 | ) | Balances at June 30, 2023 | | | 47,610 | | | | 2,571 | | | | 2,384 | | | | 52,565 | | Additions | | | 3,131 | | | | 961 | | | | 548 | | | | 4,640 | | Disposals | | | - | | | | (10 | ) | | | (7 | ) | | | (17 | ) | Currency translation adjustment | | | - | | | | - | | | | (7 | ) | | | (7 | ) | Transfers | | | - | | | | 14 | | | | - | | | | 14 | | Depreciation charges (ii) | | | (4,601 | ) | | | (1,142 | ) | | | (483 | ) | | | (6,226 | ) | Net book amount at the June 30, 2024 | | | 46,140 | | | | 2,394 | | | | 2,435 | | | | 50,969 | | Costs | | | 120,864 | | | | 49,087 | | | | 11,460 | | | | 181,411 | | Accumulated depreciation | | | (74,724 | ) | | | (46,693 | ) | | | (9,025 | ) | | | (130,442 | ) | Balances at June 30, 2024 | | | 46,140 | | | | 2,394 | | | | 2,435 | | | | 50,969 | | Additions | | | 5,656 | | | | 1,617 | | | | 767 | | | | 8,040 | | Currency translation adjustment | | | - | | | | - | | | | 6 | | | | 6 | | Transfers | | | - | | | | 1,624 | | | | - | | | | 1,624 | | Depreciation charges (ii) | | | (4,509 | ) | | | (1,539 | ) | | | (500 | ) | | | (6,548 | ) | Net book amount at the June 30, 2025 | | | 47,287 | | | | 4,096 | | | | 2,708 | | | | 54,091 | | Costs | | | 126,520 | | | | 52,328 | | | | 12,233 | | | | 191,081 | | Accumulated depreciation | | | (79,233 | ) | | | (48,232 | ) | | | (9,525 | ) | | | (136,990 | ) | Balances at June 30, 2025 | | | 47,287 | | | | 4,096 | | | | 2,708 | | | | 54,091 | |
(i) | Includes furniture and fixtures and vehicles. | (ii) | As of June 30, 2025 and 2024, depreciation charges of property, plant and equipment were recognized: ARS 4,841 and ARS 4,609 in "Costs", ARS 1,696 and ARS 1,599 in "General and administrative expenses" and ARS 11 and ARS 18 in "Selling expenses", respectively in the Consolidated Statement of Income and Other Comprehensive Income (Note 24). |
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