ACCOUNTING STANDARDS AND BASIS OF PREPARATION (Tables)
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12 Months Ended |
Dec. 31, 2025 |
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| ACCOUNTING STANDARDS AND BASIS OF PREPARATION |
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| Summary of Effects of Variation in Prices of Price Index |
| | | | | | | | | | As of December 31, | | Variation in Prices | | 2023 | | 2024 | | 2025 | | Annual | | 211.4 | % | 117.8 | % | 31.5 | % | Accumulated 3 years | | 815.6 | % | 1,221.0 | % | 792.1 | % |
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| Summary of Subsidiaries Included in Consolidation Process |
| | | | | | | | | | | | | | Percentage of direct and indirect investment in capital stock | | Company | | Main Activity | | 12/31/2025 | | 12/31/2024 | | 12/31/2023 | | Banco Supervielle S.A. | | Commercial Bank | | 99.90 | % (1) | 99.90 | % (1) | 99.90 | % (1) | Supervielle Asset
Management S.A. | | Asset Management
and Other Services | | 100.00 | % | 100.00 | % | 100.00 | % | Sofital S.A.U.F.e.I. | | Real State | | 100.00 | % | 100.00 | % | 100.00 | % | Espacio Cordial de Servicios S.A. | | Retail Services | | 100.00 | % | 100.00 | % | 100.00 | % | Supervielle Seguros S.A. | | Insurance | | 100.00 | % | 100.00 | % | 100.00 | % | Micro Lending S.A.U. | | Financial Company | | 100.00 | % | 100.00 | % | 100.00 | % | InvertirOnline S.A.U. | | Financial Broker | | 100.00 | % | 100.00 | % | 100.00 | % | Portal Integral de Inversiones S.A.U. | | Representations | | 100.00 | % | 100.00 | % | 100.00 | % | IOL Holding S.A. | | Financial Company | | 100.00 | % | 100.00 | % | 100.00 | % | IOL Agente de Valores S.A. | | Financial Company | | 100.00 | % | 100.00 | % | 100.00 | % | Supervielle Productores Asesores de Seguros S.A. | | Insurance Broker | | 100.00 | % | 100.00 | % | 100.00 | % | Bolsillo Digital S.A.U. (in dissolution) (2) | | Fintech | | 100.00 | % | 100.00 | % | 100.00 | % | Supervielle Agente de Negociación S.A.U. | | Financial Broker | | 100.00 | % | 100.00 | % | 100.00 | % |
(1) Grupo Supervielle S.A.’s direct and indirect interest in Banco Supervielle S.A votes amounts to 99.87%, as of 12/31/2025, 12/31/2024 and 12/31/2023 respectively. (2) On March 30, 2026, the shareholders of Bolsillo Digital S.A.U. approved the early dissolution of the company and the commencement of its liquidation process pursuant to Section 94, subsection 1, of the Argentine General Companies Law. As from that date and until its deregistration, the company operates under the name Bolsillo Digital S.A.U. (in dissolution).
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| Summary of Cash and Cash Equivalents Include Cash and Highly Liquid Short-term Securities Maturities |
| | | | | | | Item | | 12/31/2025 | | 12/31/2024 | | 12/31/2023 | Cash and due from banks | | 1,599,186,464 | | 858,981,662 | | 656,287,173 | Debt securities at fair value through profit or loss | | 133,028,981 | | 143,866,688 | | 59,006,302 | Money Market Funds | | 6,014,288 | | 524,108 | | 8,652,858 | Cash and cash equivalents | | 1,738,229,733 | | 1,003,372,458 | | 723,946,333 |
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| Summary of Reconciliation Between Balances on Statement of Financial Position and Statement of Cash Flow |
| | | | | | | Items | | 12/31/2025 | | 12/31/2024 | | 12/31/2023 | Cash and due from Banks | | | | | | | As per Statement of Financial Position | | 1,599,186,464 | | 858,981,662 | | 656,287,173 | As per the Statement of Cash Flow | | 1,599,186,464 | | 858,981,662 | | 656,287,173 | Debt securities at fair value through profit or loss | | | | | | | As per Statement of Financial Position | | 249,506,501 | | 346,410,248 | | 132,965,249 | Securities not considered a cash equivalents | | (116,477,520) | | (202,543,560) | | (73,958,947) | As per the Statement of Cash Flow | | 133,028,981 | | 143,866,688 | | 59,006,302 | Money Market Funds | | | | | | | As per Statement of Financial Position – Other financial assets | | 57,533,129 | | 37,666,571 | | 133,205,770 | Other financial assets not considered a cash equivalents | | (51,518,841) | | (37,142,463) | | (124,552,912) | As per the Statement of Cash Flow | | 6,014,288 | | 524,108 | | 8,652,858 |
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| Summary of reconciliation of financing activities |
Reconciliation of liabilities from financing activities at December 31, 2025, 2024 and 2023 is as follows: | | | | | | | | | | | | | | | Cash Flows | | Other non-cash | | | Items | | 12/31/2024 | | Inflows | | Outflows | | movements | | 12/31/2025 | Unsubordinated debt securities | | 67,297,539 | | 459,315,760 | | (355,803,167) | | 4,056,266 | | 174,866,398 | Financing received from the Argentine Central Bank and other financial institutions | | 51,695,858 | | 9,326,777,805 | | (8,897,679,921) | | — | | 480,793,742 | Lease Liabilities | | 8,068,276 | | — | | (15,222,513) | | 19,450,325 | | 12,296,088 | Total | | 127,061,673 | | 9,786,093,565 | | (9,268,705,601) | | 23,506,591 | | 667,956,228 |
| | | | | | | | | | | | | | | Cash Flows | | Other non-cash | | | Items | | 12/31/2023 | | Inflows | | Outflows | | movements | | 12/31/2024 | Unsubordinated debt securities | | — | | 68,527,449 | | (3,081,005) | | 1,851,095 | | 67,297,539 | Financing received from the Argentine Central Bank and other financial institutions | | 7,711,558 | | 395,351,414 | | (351,367,114) | | — | | 51,695,858 | Lease Liabilities | | 8,185,763 | | — | | (11,698,919) | | 11,581,432 | | 8,068,276 | Total | | 15,897,321 | | 463,878,863 | | (366,147,038) | | 13,432,527 | | 127,061,673 |
| | | | | | | | | | | | | | | Cash Flows | | Other non-cash | | | Items | | 12/31/2022 | | Inflows | | Outflows | | movements | | 12/31/2023 | Unsubordinated debt securities | | 5,008,190 | | 98,980 | | (5,107,170) | | — | | — | Financing received from the Argentine Central Bank and other financial institutions | | 49,328,858 | | 394,753,367 | | (436,370,667) | | — | | 7,711,558 | Lease Liabilities | | 13,991,858 | | — | | (14,335,184) | | 8,529,089 | | 8,185,763 | Total | | 68,328,906 | | 394,852,347 | | (455,813,021) | | 8,529,089 | | 15,897,321 |
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| Summary of impairment requirements on financial assets |
Changes in the credit quality since initial recognition | Stage 1 | Stage 2 | Stage 3 | (initial recognition) | (significant increase of credit risk since initial recognition) | (credit-impaired assets) | 12 month- ECL | Lifetime ECL |
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| Summary of groupings by shared risk characteristics |
Group | Parameter | Grouping |
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Personal and Business Banking | Probability of Default (PD) | Personal loans (1) | | | Credit card loans (1) | | | Mortgage loans | | | Automobile and other secured loans | | | Refinancing | | | Other financings | | Loss Given Default (LGD) | Personal loans (1) | | | Credit card loans (1) | | | Automobile and other secured loans | | | Overdrafts | | | Mortgage loans | | | Refinancing | | | Other financings |
Group | Parameter | Grouping |
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Corporate Banking | Probability of Default (PD) (2) | MEGRAs | | | Small and medium size companies | | | Financial sector | | Loss Given Default (LGD) | Secured loans | | | Unsecured loans | | | MEGRAs unsecured + PYMEs unsecured |
| (1) | For credit cards and personal loans, Grupo Supervielle includes an additional layer of analysis: senior citizens, high income open market, high income payroll, non- high income open market, non-high income payroll, entrepreneurs, former senior citizens, former payroll and On-Boarding. |
| (2) | For calculating the probability of default, the segments were grouped by arrears bucket (0; 1-30; 31-60; 61-90). |
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| Summary of risk rating matrix by industry |
RISK RATING BY INDUSTRY |
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Agriculture | Low | Utilities (Power generation) | Medium | Food and Drinks | Low | Utilities (Transport and distribution of energy) | Medium | Financial | Low | Chemicals and plastics | Medium | Supermarkets | Low | Auto parts/dealers | Medium | Utilities (water and waste) | Low | Cargo transportation | Medium | Oil and mining | Low | Construction | Medium | Pharmaceutical | Low | Household goods | Medium | IT/Communications | Low | Insurance | Medium | Cleaning | Low | Paper, cardboard, wood, glass | Medium | Oil Industry | Low | Dairy industry | Medium | Citrus Industry | Low | Private construction | Medium | Automotive terminals | Low | Iron and steel industry | Medium | SGR | Low | Machinery and equipment | Medium | Others | Low | Professionals | Medium | Textile | Medium | Home Appliances (Product.) | Medium | Real Estate | Medium | Appliances (Commercial) | Medium | Sports | Medium | Health | Medium | Entertaiment | Medium | Tourism and gastronomy | Medium | Wine industry | Medium | Passenger transport | Medium | Sugar Industry | Medium | Refrigeration industry | Medium | Public Construction | High | | |
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| Summary of significant assumptions used to calculate ECL |
The most significant assumptions used to calculate ECL as of December 31, 2025 are as follows: | | | | | | | | | Parameter | Industry / Segment | Macroeconomic Indicator | Scenario 1 | | Scenario 2 | | Scenario 3 | | | Personal and Business
Banking | Private Sector Deposits | 45.0 | % | 40.0 | % | 41.0 | % | | | Real Badlar Rate (private banks) | 2.0 | % | (0.1) | % | 3.7 | % | Probability of Default | | Monthly Economic Activity Estimator | 3.7 | % | 8.4 | % | (1.2) | % | | Corporate
Banking | Real Badlar Rate (private banks) | 2.0 | % | (0.1) | % | 3.7 | % | | | Blue cheap swap rate | 20.1 | % | (9.3) | % | 66.9 | % | | Personal and Business
Banking | Real Badlar Rate (private banks) | 2.0 | % | (0.1) | % | 3.7 | % | Loss Given Default | | Private Sector Real Deposits | 45.0 | % | 40.0 | % | 41.0 | % | | | Private Sector Deposits | 45.0 | % | 40.0 | % | 41.0 | % | | Corporate
Banking | Real Badlar Rate (private banks) | 2.0 | % | (0.1) | % | 3.7 | % | | | Inflation | 22.0 | % | 17.9 | % | 42.0 | % |
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| Summary of Scenario Probabilities |
| | | | Scenario 1 | | 60 | % | Scenario 2 | | 20 | % | Scenario 3 | | 20 | % |
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| Summary of ECL Allowance Sensitivity to Future Macro economic Conditions |
| | | | December 31, 2025 | | | | Reported ECL Allowance | | 231,751,070 | | Gross carrying amount | | 3,997,229,296 | | Reported Loss rate | | 5.80 | % | Irregular Portfolio Coverage | | 109.14 | % | ECL amount by scenarios | | | | Favorable scenario (Allowances for loan losses) | | 214,616,996 | | Unfavorable scenario (Allowances for loan losses) | | 244,299,465 | | | | | | Loss Rate by scenarios | | | | Favorable scenario | | 5.37 | % | Unfavorable scenario | | 6.11 | % | | | | | Coverage Ratio by Scenario | | | | Favorable scenario | | 101.07 | % | Unfavorable scenario | | 115.05 | % |
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| Summary of Useful Life of Property, Plant and Equipment |
| | | Property, plant and equipment | | Estimated useful life | Buildings | | 50 Years | Furniture | | 10 Years | Machines and equipment | | 5 Years | Vehicles | | 5 Years | Land | | Not depreciated | Construction in progress | | Not depreciated |
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| Summary of movement in investment properties |
| | | | | | | 12/31/2025 | | 12/31/2024 | Income derived from rents (rents charged) | | 360,657 | | 346,491 | Direct operating expenses of properties that generated income derived from rents | | (37,749) | | (94,650) | Fair value remeasurement | | (668,493) | | (13,403,341) | Total | | (345,585) | | (13,151,500) |
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