Foreign currency assets and liabilities

12 Months Ended

Jun. 30, 2025

Foreign currency assets and liabilities

32. Foreign currency assets and liabilities

Book amounts of foreign currency assets and liabilities are as follows:

Item / Currency (1)	Amount		Argentinian Peso exchange rate (2)		06.30.2025		06.30.2024
Assets
Trade and other receivables
US Dollar		29.28		1,196.00		35,015		33,383
Euros		0.01		1,406.62		14		14
Receivables with related parties:
US Dollar		26.22		1,205.00		31,600		25,365
Total trade and other receivables						66,629		58,762
Investments in financial assets
US Dollar		114.73		1,196.00		137,223		117,802
Pounds		0.53		1,639.24		874		1,125
New Israel Shekel		7.52		357.24		2,687		1,301
Investments with related parties:
US Dollar		4.86		1,205.00		5,854		3,357
Total investments in financial assets						146,638		123,585
Cash and cash equivalents
US Dollar		136.67		1,196.00		163,462		25,209
Uruguayan pesos		0.07		30.22		2		17
Pounds		-		1,639.24		4		3
Euros		0.01		1,406.62		11		6
New Israel Shekel		-		357.24		1		1
Brazilian Reais		0.01		220.00		2		-
Total cash and cash equivalents						163,482		25,236
Total Assets						376,749		207,583

Liabilities
Trade and other payables
US Dollar		26.89		1,205.00		32,401		22,993
Uruguayan pesos		0.76		30.22		23		42
Payables to related parties:
US Dollar		8.00		1,205.00		9,641		12,728
Total Trade and other payables						42,065		35,763
Borrowings
US Dollar		539.03		1,205.00		649,533		404,731
Borrowings with related parties
US Dollar		1.01		1,205.00		1,214		1,058
Total Borrowings						650,747		405,789
Derivative financial instruments
US Dollar		0.02		1,205.00		29		6
Total derivative financial instruments						29		6
Lease liabilities
US Dollar		3.59		1,205.00		4,325		15,126
Total lease liabilities						4,325		15,126
Provisions
New Israel Shekel		89.19		357.24		31,863		28,322
Total Provisions						31,863		28,322
Total Liabilities						729,029		485,006

(1)	Stated in millions of units in foreign currency. Considering foreign currencies those that differ from each Group’s functional currency at each year-end.
(2)	Exchange rate as of June 30, 2025, according to Banco Nación Argentina and Central Bank of the Argentine Republic records.
(3)	The Group uses derivative instruments as a complement in order to reduce its exposure to exchange rate movements (see Note 14).