Intangible assets

12 Months Ended

Jun. 30, 2025

12. Intangible assets

Changes in the Group’s intangible assets for the years ended June 30, 2025 and 2024 were as follows:

	Goodwill		Information systems and software			Future units to be received from barters and others			Total
Balance at June 30, 2023		2,477		1,291			37,385			41,153
Costs		2,477		15,463			43,156			61,096
Accumulated amortization		-		(14,172	)		(5,771	)		(19,943	)
Net book amount at June 30, 2023		2,477		1,291			37,385			41,153
Additions		7		748			11,270			12,025
Disposals		-		-			(331	)		(331	)
Transfers		-		-			38,218			38,218
Currency translation adjustment		1		-			-			1
Amortization charges (i)		-		(962	)		(51	)		(1,013	)
Balance at June 30, 2024		2,485		1,077			86,491			90,053
Costs		2,485		16,210			92,313			111,008
Accumulated amortization		-		(15,133	)		(5,822	)		(20,955	)
Net book amount at June 30, 2024		2,485		1,077			86,491			90,053
Additions		-		2,253			796			3,049
Transfers		-		2,446			(75,411	)		72,965	)
Currency translation adjustment		1		-			-			1
Amortization charges (i)		-		(1,921	)		(88	)		(2,009	)
Balances at June 30, 2025		2,486		3,855			11,788			18,129
Costs		2,486		20,909			17,698			41,093
Accumulated amortization		-		(17,054	)		(5,910	)		(22,964	)
Net book amount at June 30, 2025		2,486		3,855			11,788			18,129

(i)

Amortization charge was recognized in the amount of ARS 1,925 and ARS 788 under "Costs", in the amount of ARS 70 and ARS 225 under "General and administrative expenses" as of June 30, 2025 and 2024, respectively and in the amount of ARS 14 under " Selling expenses " only as of June 30, 2025 in the Consolidated Statement of Income and Other Comprehensive Income (Note 24).