v3.25.3
Right-of-use assets and lease liabilities
12 Months Ended
Jun. 30, 2025
Right-of-use assets and lease liabilities  
Rights of use of assets and lease liabilities

13. Right-of-use assets and lease liabilities

 

Below is the composition of the Group´s right-of-use assets as of June 30, 2025 and 2024:

 

 

 

06.30.2025

 

 

06.30.2024

 

Offices, shopping malls and other rental properties

 

 

7,459

 

 

 

2,880

 

Convention center

 

 

4,426

 

 

 

12,006

 

Total Right-of-use assets

 

 

11,885

 

 

 

14,886

 

Non-current

 

 

11,885

 

 

 

14,886

 

Total

 

 

11,885

 

 

 

14,886

 

 

Changes in the Group´s right-of-use assets during the fiscal years ended June 30, 2025 and 2024, were as follows:

 

 

 

06.30.2025

 

 

06.30.2024

 

Beginning of the year

 

 

14,886

 

 

 

15,202

 

Additions

 

 

7,747

 

 

 

1,141

 

Disposals

 

 

(9,176)

 

 

-

 

Depreciation charges

 

 

(1,572)

 

 

(1,457)

Total

 

 

11,885

 

 

 

14,886

 

 

Depreciation charge for right-of-use assets is detailed below:

 

 

 

06.30.2025

 

 

06.30.2024

 

 

06.30.2023

 

Offices, shopping malls and other rental properties

 

 

784

 

 

 

630

 

 

 

153

 

Machinery and equipment

 

 

-

 

 

 

-

 

 

 

21

 

Convention center

 

 

788

 

 

 

827

 

 

 

827

 

Total depreciation of right-of-use assets (i)

 

 

1,572

 

 

 

1,457

 

 

 

1,001

 

 

(i)

As of June 30, 2025 and 2024, depreciation charges were recognized as follows: ARS 979 and ARS 877 in "Costs", ARS 86 and ARS 111 in "General and administrative expenses" and ARS 507 and ARS 469 in "Selling expenses" in the Consolidated Statement of Income and Other Comprehensive Income (Note 24).

Other charges to income related to right-of-use assets were as follows:

 

 

 

June 30, 2025

 

 

June 30, 2024

 

 

June 30, 2023

 

Lease liabilities interests

 

 

(683)

 

 

(1,464)

 

 

(1,150)

Results from short-term leases

 

 

(636)

 

 

(434)

 

 

(694)

Gain from lease modification

 

 

1,982

 

 

 

-

 

 

 

-

 

 

Below is the composition of the Group’s lease liabilities for the fiscal years ended June 30, 2025 and June 30, 2024:

 

 

 

06.30.2025

 

 

06.30.2024

 

Offices, shopping malls and other rental properties

 

 

6,113

 

 

 

2,758

 

Convention center

 

 

2,309

 

 

 

12,507

 

Total lease liabilities

 

 

8,422

 

 

 

15,265

 

Non-current

 

 

3,268

 

 

 

12,627

 

Current

 

 

5,154

 

 

 

2,638

 

Total

 

 

8,422

 

 

 

15,265