PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Dec. 31, 2025

12. PROPERTY, PLANT AND EQUIPMENT

Changes in property, plant and equipment for financial years ended on December 31, 2025 and 2024 are as follows:


		Gross carrying amount												Depreciation
		At the																		Net
		beginning										At the		At the		Additions by				carrying
		of the		Useful								end of		beginning		business	Of the	Other	At the end	amount
Item		year		Life		Revaluation		Additions		Disposals		the year		of the year	Disposals	combinations	Year	Movements	of the year	12/31/2025
Cost model
Furniture and facilities		40,574,402		10		—		3,869,810		(70,694)		44,373,518		(34,958,970)	82,004	—	(1,381,858)	—	(36,258,824)	8,114,694
Machinery and equipment		159,924,156		5		—		4,145,443		(11,384,465)		152,685,134		(141,874,096)	10,648,223	—	(6,249,082)	—	(137,474,955)	15,210,179
Vehicles		4,680,048		5		—		894,687		(2,435,445)		3,139,290		(2,271,695)	2,418,030	—	(1,678,841)	—	(1,532,506)	1,606,784
Right of use assets		26,337,613		5		—		15,247,466		(13,593,461)		27,991,618		(15,909,393)	12,338,073	—	(11,840,607)	—	(15,411,927)	12,579,691
Construction in progress		16,755,526				—		6,489,458		(7,122,289)		16,122,695		—	—	—	—	—	—	16,122,695
Revaluation model
Land and Buildings		90,236,550		50		(266,908)		—		—		89,969,642		(9,397,790)	—	—	(1,547,535)	—	(10,945,325)	79,024,317
Total		338,508,295		—		(266,908)		30,646,864		(34,606,354)		334,281,897		(204,411,944)	25,486,330	—	(22,697,923)	—	(201,623,537)	132,658,360


	Gross carrying amount						Depreciation
	At the												Net
	beginning					At the	At the		Additions by				carrying
	of the	Useful				end of	beginning		business	Of the	Other	At the end	amount
Item	year	Life	Revaluation	Additions	Disposals	the year	of the year	Disposals	combinations	Year	Movements	of the year	12/31/2024
Cost model
Furniture and facilities	40,417,474	10	—	650,616	(493,688)	40,574,402	(34,016,981)	717,533	—	(1,659,522)	—	(34,958,970)	5,615,432
Machinery and equipment	153,672,817	5	—	6,829,442	(578,103)	159,924,156	(134,441,145)	620,718	—	(8,053,669)	—	(141,874,096)	18,050,060
Vehicles	6,549,765	5	—	328,213	(2,197,930)	4,680,048	(2,781,063)	1,645,332	—	(1,135,964)	—	(2,271,695)	2,408,353
Right of use assets	27,467,286	5	—	11,534,251	(12,663,924)	26,337,613	(15,742,075)	12,612,210	—	(12,779,528)	—	(15,909,393)	10,428,220
Construction in progress	16,204,015		—	6,509,091	(5,957,580)	16,755,526	—	—	—	—	—	—	16,755,526
Revaluation model
Land and Buildings	96,846,925	50	(6,566,680)	—	(43,695)	90,236,550	(7,645,306)	—	—	(1,752,484)	—	(9,397,790)	80,838,760
Total	341,158,282	—	(6,566,680)	25,851,613	(21,934,920)	338,508,295	(194,626,570)	15,595,793	—	(25,381,167)	—	(204,411,944)	134,096,351

12.1 Revaluation of Property, Plant and Equipment

Grupo Supervielle´s properties, plant and equipment measured at revaluation model were valued at each reporting date by an independent expert. The frequency of revaluations ensures fair value of the revalued asset does not differ materially from its carrying amount.

The last revaluation was made on December 31, 2025.

The following are the book values that would have been recognized if the assets had been accounted under the cost model:


				Revalued				Revalued		Residual
				amount				amount		Value
				at the				at the		according to
		Revaluation		beginning of		Change of		end of		the cost
Class		date		the year		year		the year		model
Land and buildings		12/31/2025		80,838,760		(1,814,443)		79,024,317		49,030,842
Land and buildings		12/31/2024		89,201,619		(8,362,859)		80,838,760		49,078,938