INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2025

INTANGIBLE ASSETS

Summary of intangible assets


		Gross carrying amount												Depreciation
		At the				Additions						At the		At the								At the		Net carrying
		beginning				by business						End of the		beginning				By business				End of the		amount at
Item		of the year		Additions		combinations		Impairment		Disposals		year		of the year		Disposals		combinations		Of the year		year		12/31/2025
Measurement at cost
Goodwill		77,423,404		—		—		—		—		77,423,404		—		—		—		—		—		77,423,404
Brands		5,245,779		—		—		—		—		5,245,779		—		—		—		—		—		5,245,779
Other intangible assets(*)		358,905,944		57,389,593		—		—		(1,106,966)		415,188,571		(223,188,297)		—		—		(42,833,000)		(266,021,297)		149,167,274
TOTAL		441,575,127		57,389,593		—		—		(1,106,966)		497,857,754		(223,188,297)		—		—		(42,833,000)		(266,021,297)		231,836,457


		Gross carrying amount												Depreciation
		At the				Additions						At the		At the								At the		Net carrying
		beginning				by business						End of the		beginning				By business				End of the		amount at
Item		of the year		Additions		combinations		Impairment		Disposals		year		of the year		Disposals		combinations		Of the year		year		12/31/2024
Measurement at cost
Goodwill		77,423,404		—		—		—		—		77,423,404		—		—		—		—		—		77,423,404
Brands		5,245,779		—		—		—		—		5,245,779		—		—		—		—		—		5,245,779
Other intangible assets(*)		299,087,545		60,404,601		—		—		(586,202)		358,905,944		(188,008,596)		(19,101)		—		(35,160,600)		(223,188,297)		135,717,647
TOTAL		381,756,728		60,404,601		—		—		(586,202)		441,575,127		(188,008,596)		(19,101)		—		(35,160,600)		(223,188,297)		218,386,830

(*)mainly include systems and programs.

Summary of goodwill by cash generating units


		12/31/2025		12/31/2024
Supervielle Seguros S.A.		254,055		254,055
Banco Regional de Cuyo S.A.		1,332,013		1,332,013
InvertirOnline S.A.U. / Portal Integral de Inversiones S.A.U.		48,420,107		48,420,107
Micro Lending S.A.U.		26,665,950		26,665,950
Supervielle Agente de Negoación S.A.U.		134,475		134,475
Others		616,804		616,804
TOTAL		77,423,404		77,423,404

Summary of assumptions used in goodwill impairment test


		Real		Forecast		Forecast		Forecast		Forecast		Forecast
		2025		2026		2027		2028		2029		2030
Inflation (end of period)		31.5	%	21.6	%	9.4	%	6.2	%	6.2	%	6.2	%
Inflation (average)		113.5	%	24.4	%	14.9	%	7.2	%	6.2	%	6.2	%
Cost of funding (average)		35.7	%	26.1	%	19.4	%	14.4	%	10.8	%	7.3	%
Loan’s interest rate (average)		51.4	%	41.8	%	33.6	%	27.3	%	22.7	%	18.4	%
Financing volume by Micro Lending		320,727		428,203		640,505		816,865		944,049		1,079,512
InvertirOnline'Operating income		41,599		70,116		91,886		112,964		140,263		172,271