v3.26.1
Basis of presentation and accounting policies (Tables)
12 Months Ended
Dec. 31, 2025
Basis of presentation and accounting policies  
Schedule of subsidiaries of company

Holding companies

Percentage of ownership at

 

Country of

December 31, 

 

Company

  ​ ​ ​

incorporation

  ​ ​ ​

Local currency

  ​ ​ ​

Main activity

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

 

Abafor S.A.

Uruguay

UYU

Holding company

100.00

%  

100.00

%  

100.00

%

ACI Airport Sudamérica S.A.U.

 

Spain

 

EUR

 

Holding company

 

100.00

%  

100.00

%  

100.00

%  

ACI Airports Italia S.A.U.

 

Spain

 

EUR

 

Holding company

 

100.00

%  

100.00

%  

100.00

%

America International Airports LLC (1)

 

USA

 

USD

 

Holding company

 

100.00

%  

100.00

%  

100.00

%

Anabe ITG S.L. (1) (9)

Spain

EUR

Holding company

100.00

%  

100.00

%  

100.00

%

Barnsley ITG S.L. (1) (11)

Spain

EUR

Holding company

100.00

%  

100.00

%  

99.98

%

Cargo & Logistics S.A. (1) (7)

 

Argentina

 

ARS

 

Holding company

 

85.21

%  

85.00

%  

82.89

%

Cedicor S.A.

 

Uruguay

 

UYU

 

Holding company

 

100.00

%  

100.00

%  

100.00

%

Cerealsur S.A.

 

Uruguay

 

UYU

 

Holding company

 

100.00

%  

100.00

%  

100.00

%

Corporación Aeroportuaria S.A.

 

Argentina

 

ARS

 

Holding company

 

99.98

%  

99.98

%  

99.98

%

Corporacion Africa Airports Nigeria Limited (9)

Nigeria

Naira

Holding company

51.00

%  

51.00

%  

51.00

%

Corporación América Italia S.p.A. (8)

 

Italy

 

EUR

 

Holding company

 

100.00

%  

75.00

%  

75.00

%

Corporación América S.A.U. (7)

 

Argentina

 

ARS

 

Holding company

 

100.00

%  

100.00

%  

97.22

%

Corporación América Sudamericana S.A. (7) (14)

 

Argentina

 

ARS

 

Holding company

 

100.00

%  

99.29

%  

96.53

%

DICASA Spain S.A.U. (1)

 

Spain

 

EUR

 

Holding company

 

100.00

%  

100.00

%  

100.00

%

Inframérica Participaçoes S.A. (1)

 

Brazil

 

R$

 

Holding company

 

99.98

%  

99.98

%  

99.98

%

Yokelet S.L.

 

Spain

 

EUR

 

Holding company

 

100.00

%  

100.00

%  

100.00

%

Operating companies

Percentage of ownership at

 

Country of

December 31, 

 

Company

  ​ ​ ​

incorporation

  ​ ​ ​

Local currency

  ​ ​ ​

Main activity

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

 

Abuja Airport Concession Company (10)

Nigeria

Naira

Airports Operation

51.00

%  

51.00

%  

51.00

%

ACI do Brasil S.A. (12)

Brazil

R$

Airports Operation

99.99

%  

99.99

%  

99.99

%

Aerocombustibles Argentinos S.A. (13)

 

Argentina

 

ARS

 

Fueling company

 

94.79

%

Aeropuerto de Bahía Blanca S.A. (7)

 

Argentina

 

ARS

 

Airports Operation

 

85.00

%  

85.00

%  

82.64

%

Aeropuertos Argentina 2000 S.A. (2) (7) (14)

 

Argentina

 

ARS

 

Airports Operation

 

85.00

%  

84.79

%  

82.69

%

Aeropuertos del Neuquén S.A. (7)

 

Argentina

 

ARS

 

Airports Operation

 

77.70

%  

77.70

%  

75.54

%

Armenia International Airports C.J.S.C.

 

Armenia

 

DRAM

 

Airports Operation

 

100.00

%  

100.00

%  

100.00

%

CAAirports International Services S.A.

Uruguay

UYU

Service company

100.00

%  

100.00

%  

100.00

%

Consorcio Aeropuertos Internacionales S.A.

 

Uruguay

 

UYU

 

Airports Operation

 

100.00

%  

100.00

%  

100.00

%

Enarsa Aeropuertos S.A. (7)

 

Argentina

 

ARS

 

Fuel plants

 

80.00

%  

80.00

%  

77.77

%

Inframérica Concessionária do Aeroporto de Brasilia S.A. (8)

 

Brazil

 

R$

 

Airports Operation

 

50.99

%  

50.99

%  

50.99

%

Kano Airport Concession Company Limited (10)

Nigeria

Naira

Airports Operation

51.00

%  

51.00

%  

51.00

%  

Paoletti América S.A. (3) (7) (14)

 

Argentina

 

ARS

 

Service company

 

42.50

%  

42.39

%  

41.35

%

Puerta del Sur S.A.

 

Uruguay

 

UYU

 

Airports Operation

 

100.00

%  

100.00

%  

100.00

%

Servicios y Tecnología Aeroportuaria S.A. (7) (14)

 

Argentina

 

ARS

 

Service company

 

85.11

%  

84.90

%  

82.79

%

Sinatus S.A.

Uruguay

UYU

Service company

100.00

%  

100.00

%  

100.00

%  

TCU S.A.

 

Uruguay

 

UYU

 

Service company

 

100.00

%  

100.00

%  

100.00

%

Terminal Aeroportuaria Guayaquil S.A. (4) (11)

 

Ecuador

 

USD

 

Airports Operation

 

50.00

%  

50.00

%  

49.99

%

Texelrío S.A. (7) (14)

Argentina

ARS

Service company

59.50

%  

59.35

%  

57.88

%  

Toscana Aeroporti S.p.A.(5) (6) (8)

Italy

EUR

Airports Operation

62.28

%  

46.71

%  

46.71

%  

Villalonga Furlong S.A. (7) (14)

 

Argentina

 

ARS

 

Service company

 

85.22

%  

85.01

%  

82.90

%

(1) These companies do not have relevant net assets other than the share of ownership in the operating companies included in the table below.

(2) Includes a 9.35% direct interest of Cedicor S.A. in AA2000.

(3) The Group has control over this company based on having majority representation in the board, power to direct the process of setting of financial and operating policies and execute the operational management of such Company.

(4) The Group has control over this company based on having power to direct the process of setting of financial and operating policies and execute the operational management of such Company.

(5) The Group has control over this company based on having a majority stake in CAIT that has 62.28% of ownership of TA, power to direct the process of setting of financial and operating policies and execute the operational management of such Company.

(6) The Group TA has control over the following companies: Jet Fuel Co. S.r.l., Parcheggi Peretola S.r.l., Toscana Aeroporti Engineering S.r.l. and TAC.

(7) In October, 2024, Cedicor S.A. acquired the non-controlling participation of CASA, increasing its participation to 100%, indirectly modifying the participation in CASAs subsidiaries.

(8) On May 28, 2025, CAAP entered into a transaction agreement whereby DICASA acquired the remaining 25% of the capital interest in CAIT, increasing its indirect participation in TA from 46.71% to 62.28%.

(9) Holding company part of the structure related to the future Nigerian concessions (Note 26.b).

(10) Operating company part of the structure related to the future Nigerian concessions (Note 26.b).

(11) Holding company incorporated under CAER in December 2023, becoming shareholder of TAGSA. In April 2024, CAER sold Barnsley to CAAP.

(12) In December 2023, ACIB incorporated ICASGA (Note 26.b).

(13) In September 2024, CASA sold its participation in AEAR.

(14) In October 2025, Cedicor S.A. acquired the non-controlling participation of CAS. As consequence, indirectly the participation of CAS’s subsidiaries has increased. Additionally, in December 2025, CAS was relocated from Panama to Argentina.

Schedule of summary financial information of Group's subsidiaries represents amounts before intragroup elimination

TA

December 31, 

December 31, 

 

December 31, 

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Non-current assets

308,678

253,600

Current assets

 

73,155

 

54,069

 

Total assets

 

381,833

 

307,669

 

Non-current liabilities

 

151,258

 

124,224

 

Current liabilities

 

85,034

 

65,192

 

Total liabilities

 

236,292

 

189,416

 

Equity

 

145,541

 

118,253

 

Revenue

 

170,442

 

138,786

 

133,422

Gross income

 

51,450

 

45,491

 

41,783

Operating income

 

37,911

 

33,687

 

28,418

Financial results

 

(9,504)

 

(6,334)

 

(7,350)

Share of income in associates

 

10

 

12

 

14

Income tax

 

(9,538)

 

(8,927)

 

(6,842)

Net income

 

18,879

 

18,438

 

14,240

Other comprehensive income / (loss) for the year

 

16,892

 

(9,961)

 

4,142

Total comprehensive income for the year

 

35,771

 

8,477

 

18,382

Dividends paid

(7,961)

(7,586)

(7,838)

 

 

 

Increase / (decrease) in cash

Provided by operating activities

18,436

20,526

21,469

(Used in) / provided by investing activities

 

(4,582)

 

4,981

 

(1,388)

Used in financing activities

 

(5,606)

 

(29,379)

 

(52,221)

TAGSA

December 31, 

December 31, 

 

December 31, 

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Non-current assets

46,023

47,605

Current assets

 

61,014

 

64,736

 

Total assets

 

107,037

 

112,341

 

Non-current liabilities

 

5,232

 

4,282

 

Current liabilities

 

51,118

 

54,321

 

Total liabilities

 

56,350

 

58,603

 

Equity

 

50,687

 

53,738

 

Revenue

 

114,433

 

110,261

 

105,228

Gross profit

 

45,522

 

46,380

 

42,943

Operating income

 

25,904

 

26,650

 

25,319

Financial results

 

1,548

 

1,426

 

656

Income tax

 

(5,061)

 

(2,809)

 

(2,455)

Net income

 

22,391

 

25,267

 

23,520

Other comprehensive (loss) / income for the year

 

(174)

 

(94)

 

80

Total comprehensive income for the year

 

22,217

 

25,173

 

23,600

Dividends paid

 

(25,266)

 

(23,520)

 

(20,308)

 

 

 

Increase / (decrease) in cash

 

 

 

Provided by operating activities

 

25,348

 

35,168

 

35,891

Used in investing activities

 

(2,547)

 

(4,887)

 

(5,382)

Used in financing activities

 

(29,565)

 

(31,044)

 

(27,337)

ICAB

December 31, 

December 31, 

 

December 31, 

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Non-current assets

488,702

460,853

Current assets

 

109,656

 

63,567

 

Total assets

 

598,358

 

524,420

 

Non-current liabilities

 

781,473

 

703,624

 

Current liabilities

 

278,941

 

180,425

 

Total liabilities

 

1,060,414

 

884,049

 

Equity

 

(462,056)

 

(359,629)

 

Revenue

 

118,527

 

108,991

 

100,252

Gross profit

 

47,693

 

40,646

 

31,262

Operating income

 

39,957

 

50,539

 

37,816

Financial results

 

(95,610)

 

(99,915)

 

(102,953)

Income tax

 

 

(33,332)

 

3,250

Net loss

 

(55,653)

 

(82,708)

 

(61,887)

Other comprehensive (loss) / income for the year

 

(46,774)

 

92,353

 

(25,918)

Total comprehensive (loss) / income for the year

 

(102,427)

 

9,645

 

(87,805)

 

 

 

Increase / (decrease) in cash

 

 

 

Provided by operating activities

 

70,428

 

16,423

 

6,876

Used in investing activities

 

(137)

 

(40)

 

(16)

Used in financing activities

 

(28,093)

 

(29,942)

 

(12,784)

AA2000

December 31, 

December 31, 

 

December 31, 

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Non-current assets

1,848,888

1,993,898

Current assets

 

245,608

 

240,235

 

Total assets

 

2,094,496

 

2,234,133

 

Non-current liabilities

 

764,602

 

845,739

 

Current liabilities

 

274,487

 

250,925

 

Total liabilities

 

1,039,089

 

1,096,664

 

Equity

 

1,055,407

 

1,137,469

 

Revenue

 

1,059,926

 

1,038,928

 

635,563

Gross profit

 

350,903

 

308,766

 

218,246

Operating income

 

253,346

 

226,879

 

170,714

Financial results

 

(72,049)

 

286,863

 

(211,898)

Income tax

 

(37,015)

 

(230,512)

 

52,912

Net income

 

144,282

 

283,230

 

11,728

Other comprehensive (loss) / income for the year

 

(76,157)

 

387,669

 

(250,002)

Total comprehensive income / (loss) for the year

 

68,125

 

670,899

 

(238,274)

Dividends paid

(119,415)

(38,084)

 

 

 

Increase / (decrease) in cash

 

 

 

Provided by operating activities

 

247,631

 

153,386

 

192,164

Used in investing activities

 

(29,643)

 

(7,152)

 

(64,305)

Used in financing activities

 

(248,522)

 

(117,602)

 

(74,050)

Schedule of estimated useful life of property, plant and equipment

Buildings and improvements

  ​ ​ ​

25‑30

years

Plant and production equipment

3‑10

years

Vehicles, furniture and fixtures, and other equipment

4‑10

years