SEGMENT REPORTING

12 Months Ended

Dec. 31, 2025

3. SEGMENT REPORTING

Grupo Supervielle determines operating segments based on performance reports which are updated upon changes and reviewed by the Board and key personnel of Senior Management.

Grupo Supervielle´s clients receive the following services:

●

Personal and Business Banking Segment:

Small companies, individuals and companies that record annual sales of up to $1,500,000

“Small and medium size companies”, companies that record annual sales of over $1,500,000 up to $10,000,000

●

Corporate Baking Segment:

Megras that record annual sales over $10,000,000 up to $14,000,000

Big companies. Big companies that record annual sales of over $14,000,000

Grupo Supervielle analyses the bussiness taking into account the different type of services and products offered:

Personal and Business Banking – Through this segment, Supervielle offers a wide range of financial products and services designed to meet the needs of individuals, entrepreneurs and small businesses and SMEs.

Corporate Banking – Includes advisory services at a corporate and financial level, as well as the administration of assets and loans targeted to corporate clients.

Bank Treasury – This segment is in charge of the assignment of liquidity of the Entity in accordance with the different commercial areas´ needs and its own needs. Treasury implements financial risk administration policies of the Bank, manages trading desk operations, distributes financial products, such as negotiable securities and develops business with the financial sector clients and whole sale non-financial sector clients.

Insurance – Includes insurance products, with a focus on life insurance, to targeted customers segments.

Asset Management and Other Services – Grupo Supervielle offers a variety of other services to its clients, including mutual fund products through Supervielle Asset Management S.A., retail brokerage services through InvertirOnline S.A.U., non-financial products through Espacio Cordial Servicios S.A. and until February 2023 it offered payment solutions to retailers through Bolsillo Digital S.A.U. (in dissolution).

Operating results of the different operating segments of Grupo Supervielle are reviewed individually with the purpose of taking decisions over the allocation of resources and the performance analysis of each segment. The performance of such segments will be evaluated based on operating income and is measured consistently with operating income/(expenses) of the Consolidated Income Statement.

When a transaction is carried out between operating segments, they are made as an arm´s length transaction. Later, income, expenses and results from transfers between operating segments are for consolidation purposes.

Grupo Supervielle does not present information by geographical segments because there are no operating segments in economic environments with risks and rewards that are significantly different.

During 2025, we implemented changes in our internal capital allocation methodology. The concepts that were previously distributed among the different segments according to their capital usage percentage, such as capital results and inflation adjustment, are now fully allocated to the Treasury segment. These changes impact the segments of Personal and Businesses Banking, Corporate Banking, and Bank Treasury. The comparative information presented in this note has been adjusted for comparability purposes.

The following chart includes information by segment measured in accordance with IAS 29, as of December 31, 2025, 2024 and 2023:


		Personal and								Asset
		Business		Corporate		Bank				Management and				Total as of
Asset by segments		Banking		Banking		Treasury		Insurance		Other Services		Adjustments		12.31.2025
Cash and due from banks		205,935,976		11,117,258		1,261,552,983		16,714		121,866,134		(1,302,601)		1,599,186,464
Debt securities at fair value through profit or loss		2,150,212		7,552,770		163,152,090		14,960,191		63,628,667		(1,937,429)		249,506,501
Loans and other financing		1,892,290,769		1,834,735,962		30,073,642		—		2,755,497		5,622,356		3,765,478,226
Other debt securities		—		—		739,981,909		6,285,032		45,029,325		13,611,562		804,907,828
Other Assets		201,291,506		37,027,755		1,032,976,692		14,815,052		156,665,132		(92,290,261)		1,350,485,876
Total Assets		2,301,668,463		1,890,433,745		3,227,737,316		36,076,989		389,944,755		(76,296,373)		7,769,564,895


		Personal and								Asset
		Businesses		Corporate		Bank				Management and				Total as of
Liabilities by segments		Banking		Banking		Treasury		Insurance		Other Services		Adjustments		12.31.2025
Deposits		2,168,241,412		1,195,544,459		1,757,563,435		—		—		(2,462,827)		5,118,886,479
Financing received from the Argentine Central Bank and others		222,602		7,126		480,585,822		—		509,649		(531,457)		480,793,742
Unsubordinated Debt Securities		—		—		178,844,583		—		—		(3,978,185)		174,866,398
Other liabilities		173,457,827		75,765,562		490,018,579		9,588,526		174,785,806		85,330,241		1,008,946,541
Total Liabilities		2,341,921,841		1,271,317,147		2,907,012,419		9,588,526		175,295,455		78,357,772		6,783,493,160


		Personal and								Asset				For the year
		Business		Corporate		Bank				Management and				ended
Result by segments		Banking		Banking		Treasury		Insurance		Other Services		Adjustments		12.31.2025
Interests income		890,305,775		319,820,358		531,728,869		2,690,796		20,944,413		891,619		1,766,381,830
Interest Expense		(182,710,036)		(133,915,604)		(610,493,342)		(531,245)		(21,157,846)		1,681,494		(947,126,579)
Distribution of results by the Treasury		(303,395,935)		(89,711,951)		393,107,886		—		—		—		—
Net interest income		404,199,804		96,192,803		314,343,413		2,159,551		(213,433)		2,573,113		819,255,251
Net income from financial instruments at fair value through profit or loss		248,030		2,720,431		35,408,709		6,236,084		29,643,939		1,526,121		75,783,314
Result from derecognition of assets measured at amortized cost		(434)		—		5,080,190		—		—		(16,032)		5,063,724
Exchange rate differences on gold and foreign currency		6,606,915		(31,412)		(65,551,018)		15,068		154,920		114,684		(58,690,843)
NIFFI And Exchange Rate Differences		6,854,511		2,689,019		(25,062,119)		6,251,152		29,798,859		1,624,773		22,156,195
Net Financial Income		411,054,315		98,881,822		289,281,294		8,410,703		29,585,426		4,197,886		841,411,446
Services Fee Income		152,850,910		21,425,460		5,516,626		—		93,504,530		(5,769,019)		267,528,507
Services Fee Expenses		(49,332,558)		(2,671,252)		(2,410,823)		—		(4,871,555)		284,013		(59,002,175)
Income from insurance activities		—		—		—		30,784,970		—		5,699,341		36,484,311
Net Service Fee Income		103,518,352		18,754,208		3,105,803		30,784,970		88,632,975		214,335		245,010,643
Subtotal		514,572,667		117,636,030		292,387,097		39,195,673		118,218,401		4,412,221		1,086,422,089
Result from exposure to changes in the purchasing power of money		(459,114)		—		(110,830,636)		(8,526,850)		(20,190,660)		(2,710,300)		(142,717,560)
Other operating income		38,056,132		12,206,275		4,385,803		177,616		16,974,367		(6,884,940)		64,915,253
Loan loss provisions		(249,053,895)		(11,331,104)		(6,598,644)		(7,870)		(399,912)		(53,494)		(267,444,919)
Net operating income		303,115,790		118,511,201		179,343,620		30,838,569		114,602,196		(5,236,513)		741,174,863
Personnel expenses		(245,121,888)		(41,072,133)		(20,858,462)		(2,829,420)		(21,597,065)		4,226,226		(327,252,742)
Administrative expenses		(168,578,213)		(17,308,372)		(12,594,959)		(945,720)		(25,129,082)		2,748,891		(221,807,455)
Depreciations and impairment of non-financial assets		(50,645,571)		(13,417,869)		(6,914,548)		(748,766)		(531,033)		(1,154,497)		(73,412,284)
Other operating expenses		(128,979,113)		(36,836,605)		(35,780,978)		(190,168)		(7,118,327)		6,185,973		(202,719,218)
Operating income		(290,208,995)		9,876,222		103,194,673		26,124,495		60,226,689		6,770,080		(84,016,836)
Income from associates and joint ventures		—		—		—		—		24,727,632		(24,727,632)		—
Result before taxes		(290,208,995)		9,876,222		103,194,673		26,124,495		84,954,321		(17,957,552)		(84,016,836)
Income tax		103,471,764		(2,992,714)		(26,104,975)		(8,117,225)		(19,595,841)		(314,396)		46,346,613
Net (Loss) / income		(186,737,231)		6,883,508		77,089,698		18,007,270		65,358,480		(18,271,948)		(37,670,223)
Net (loss) / income for the year attributable to owners of the parent company		(186,737,231)		6,883,508		77,089,698		18,007,270		65,358,480		(18,173,047)		(37,571,322)
Net loss for the year attributable to non-controlling interest		—		—		—		—		—		(98,901)		(98,901)
Other comprehensive (loss) / income		—		—		(5,592,852)		—		3,607,885		1,938		(1,983,029)
Other comprehensive (loss)/income attributable to owners of the parent company		—		—		(5,592,852)		—		3,607,885		7,633		(1,977,334)
Other comprehensive loss attributable to non-controlling interest		—		—		—		—		—		(5,695)		(5,695)
Comprehensive (loss) / income for the year		(186,737,231)		6,883,508		71,496,846		18,007,270		68,966,365		(18,270,010)		(39,653,252)
Comprehensive (loss)/income attributable to owners of the parent company		(186,737,231)		6,883,508		71,496,846		18,007,270		68,966,365		(18,165,414)		(39,548,656)
Comprehensive loss attributable to non-controlling interest		—		—		—		—		—		(104,596)		(104,596)


		Personal and								Asset
		Business		Corporate		Bank				Management and				Total as of
Asset by segments		Banking		Banking		Treasury		Insurance		Other Services		Adjustments		12.31.2024
Cash and due from banks		196,357,919		6,038,142		643,144,004		9,360		14,392,038		(959,801)		858,981,662
Debt securities at fair value through profit or loss		—		11,781,424		199,051,465		12,832,283		122,745,076		—		346,410,248
Loans and other financing		1,667,130,180		1,048,789,355		135,634,643		111,026		3,256,333		(210,610)		2,854,710,927
Other debt securities		5,139,734		—		1,032,020,890		10,237,801		14,638,073		7,317,776		1,069,354,274
Other Assets		165,596,334		30,362,475		520,906,979		14,870,936		114,779,630		(52,760,036)		793,756,318
Total Assets		2,034,224,167		1,096,971,396		2,530,757,981		38,061,406		269,811,150		(46,612,671)		5,923,213,429


		Personal and								Asset
		Businesses		Corporate		Bank				Management and				Total as of
Liabilities by segments		Banking		Banking		Treasury		Insurance		Other Services		Adjustments		12.31.2024
Deposits		1,846,479,858		919,786,818		1,408,736,212		—		—		(353,957)		4,174,648,931
Financing received from the Argentine Central Bank and others		124,661		1,830		50,915,919		—		—		653,448		51,695,858
Unsubordinated Debt Securities		357,109		89,486		66,850,944		—		—		—		67,297,539
Other liabilities		206,664,068		45,881,883		118,226,120		11,653,198		105,362,698		90,972,932		578,760,899
Total Liabilities		2,053,625,696		965,760,017		1,644,729,195		11,653,198		105,362,698		91,272,423		4,872,403,227


		Personal and								Asset				For the year
		Business		Corporate		Bank				Management and				ended
Result by segments		Banking		Banking		Treasury		Insurance		Other Services		Adjustments		12.31.2024
Interests income		626,064,577		342,855,607		1,203,099,332		851,562		6,342,568		6,196,503		2,185,410,149
Interest Expense		(261,321,596)		(88,896,597)		(817,317,061)		(702,552)		(142,183)		209,091		(1,168,170,898)
Distribution of results by the Treasury		(31,178,676)		(161,396,126)		192,574,802		—		—		—		—
Net interest income		333,564,305		92,562,884		578,357,073		149,010		6,200,385		6,405,594		1,017,239,251
Net income from financial instruments at fair value through profit or loss		725,394		2,148,249		144,326,178		16,448,706		21,044,029		875,778		185,568,334
Result from derecognition of assets measured at amortized cost		46,988		—		105,462,562		—		—		2,444,101		107,953,651
Exchange rate differences on gold and foreign currency		3,875,765		1,535,527		4,960,684		(9,110)		1,357,663		476,826		12,197,355
NIFFI And Exchange Rate Differences		4,648,147		3,683,776		254,749,424		16,439,596		22,401,692		3,796,705		305,719,340
Net Financial Income		338,212,452		96,246,660		833,106,497		16,588,606		28,602,077		10,202,299		1,322,958,591
Services Fee Income		149,400,581		20,291,352		1,134,562		—		91,388,334		(4,769,058)		257,445,771
Services Fee Expenses		(48,290,962)		(2,703,818)		(1,248,958)		—		(3,772,825)		2,465		(56,014,098)
Income from insurance activities		—		—		—		28,051,368		—		4,828,900		32,880,268
Net Service Fee Income		101,109,619		17,587,534		(114,396)		28,051,368		87,615,509		62,307		234,311,941
Subtotal		439,322,071		113,834,194		832,992,101		44,639,974		116,217,586		10,264,606		1,557,270,532
Result from exposure to changes in the purchasing power of money		(2,502,639)		—		(330,515,786)		(24,244,680)		(31,792,184)		(13,341,033)		(402,396,322)
Other operating income		20,728,042		13,310,573		10,853,817		92,072		9,401,002		(2,827,240)		51,558,266
Loan loss provisions		(65,901,063)		(3,052,872)		(8,890,213)		(112,178)		(271,184)		(61,389)		(78,288,899)
Net operating income		391,646,411		124,091,895		504,439,919		20,375,188		93,555,220		(5,965,056)		1,128,143,577
Personnel expenses		(286,009,576)		(50,549,150)		(22,877,315)		(4,837,707)		(20,686,540)		(905,052)		(385,865,340)
Administrative expenses		(182,027,302)		(19,958,381)		(10,621,892)		(825,315)		(17,837,394)		1,945,121		(229,325,163)
Depreciations and impairment of non-financial assets		(53,475,449)		(9,372,839)		(3,602,433)		(731,143)		(452,590)		(1,539,307)		(69,173,761)
Other operating expenses		(96,167,833)		(32,871,708)		(119,091,957)		(240,568)		(6,207,140)		(1,260,085)		(255,839,291)
Operating income		(226,033,749)		11,339,817		348,246,322		13,740,455		48,371,556		(7,724,379)		187,940,022
Income from associates and joint ventures		—		—		—		—		24,355,418		(24,355,418)		—
Result before taxes		(226,033,749)		11,339,817		348,246,322		13,740,455		72,726,974		(32,079,797)		187,940,022
Income tax		79,148,656		(1,206,413)		(107,246,024)		(5,125,195)		(15,476,206)		(475,229)		(50,380,411)
Net income/(loss)		(146,885,093)		10,133,404		241,000,298		8,615,260		57,250,768		(32,555,026)		137,559,611
Net income/(loss) for the year attributable to owners of the parent company		(146,885,093)		10,133,404		241,000,298		8,615,260		57,250,768		(32,654,895)		137,459,742
Net income for the year attributable to non-controlling interest		—		—		—		—		—		99,869		99,869
Other comprehensive income/(loss)		129,512		—		(19,915,726)		—		1,317,625		2,301,188		(16,167,401)
Other comprehensive income/(loss) attributable to owners of the parent company		129,512		—		(19,915,726)		—		1,317,625		2,321,467		(16,147,122)
Other comprehensive income attributable to non-controlling interest		—		—		—		—		—		(20,279)		(20,279)
Comprehensive income/(loss) for the year		(146,755,581)		10,133,404		221,084,572		8,615,260		58,568,393		(30,253,838)		121,392,210
Comprehensive income/(loss) attributable to owners of the parent company		(146,755,581)		10,133,404		221,084,572		8,615,260		58,568,393		(30,333,428)		121,312,620
Comprehensive income attributable to non-controlling interest		—		—		—		—		—		79,590		79,590


		Personal and								Asset				For the year
		Business		Corporate		Bank				Management and				ended
Result by segments		Banking		Banking		Treasury		Insurance		Other Services		Adjustments		12.31.2023
Interests income		729,286,228		463,060,575		2,095,849,261		531,952		9,924,669		17,748,841		3,316,401,526
Interest Expense		(838,465,350)		(285,212,941)		(1,238,993,022)		—		(1,378,382)		(704,853)		(2,364,754,548)
Distribution of results by the Treasury		526,418,105		(316,785)		(526,101,320)		—		—		—		—
Net interest income		417,238,983		177,530,849		330,754,919		531,952		8,546,287		17,043,988		951,646,978
Net income from financial instruments at fair value through profit or loss		3,873,607		(38,636)		333,410,361		31,647,228		16,617,001		10,044,795		395,554,356
Result from derecognition of assets measured at amortized cost		417,798		—		44,982,259		—		—		2,889,693		48,289,750
Exchange rate differences on gold and foreign currency		(16,669,078)		(21,398,263)		35,736,177		3,008		10,365,419		8,580,329		16,617,592
NIFFI And Exchange Rate Differences		(12,377,673)		(21,436,899)		414,128,797		31,650,236		26,982,420		21,514,817		460,461,698
Net Financial Income		404,861,310		156,093,950		744,883,716		32,182,188		35,528,707		38,558,805		1,412,108,676
Services Fee Income		172,870,101		21,369,585		1,633,351		—		75,761,916		(4,863,371)		266,771,582
Services Fee Expenses		(61,069,234)		(3,847,960)		(1,632,113)		—		(2,706,777)		—		(69,256,084)
Income from insurance activities		—		—		—		37,655,415		—		3,685,297		41,340,712
Net Service Fee Income		111,800,867		17,521,625		1,238		37,655,415		73,055,139		(1,178,074)		238,856,210
Subtotal		516,662,177		173,615,575		744,884,954		69,837,603		108,583,846		37,380,731		1,650,964,886
Result from exposure to changes in the purchasing power of money		(9,563,666)		—		(208,752,700)		(33,373,890)		(23,036,180)		(37,301,684)		(312,028,120)
Other operating income		28,278,788		14,242,565		19,887,382		126,271		8,815,083		(3,490,036)		67,860,053
Loan loss provisions		(75,311,097)		(14,828,063)		(5,980,832)		—		—		(247,156)		(96,367,148)
Net operating income		460,066,202		173,030,077		550,038,804		36,589,984		94,362,749		(3,658,145)		1,310,429,671
Personnel expenses		(336,453,176)		(59,627,319)		(29,046,003)		(10,747,129)		(23,147,435)		(456,336)		(459,477,398)
Administrative expenses		(198,095,805)		(13,670,476)		(11,021,789)		(8,999,868)		(14,907,247)		4,807,582		(241,887,603)
Depreciations and impairment of non-financial assets		(74,923,876)		(10,120,042)		(3,658,893)		(784,021)		(832,027)		(1,153,174)		(91,472,033)
Other operating expenses		(115,523,539)		(48,201,339)		(96,000,925)		(8,141)		(6,644,446)		(3,728,967)		(270,107,357)
Operating income		(264,930,194)		41,410,901		410,311,194		16,050,825		48,831,594		(4,189,040)		247,485,280
Income from associates and joint ventures		—		—		—		—		139,437		(139,437)		—
Result before taxes		(264,930,194)		41,410,901		410,311,194		16,050,825		48,971,031		(4,328,477)		247,485,280
Income tax		88,977,740		(14,659,088)		(146,859,918)		(5,732,430)		(18,675,734)		(2,554,124)		(99,503,554)
Net (loss) / income		(175,952,454)		26,751,813		263,451,276		10,318,395		30,295,297		(6,882,601)		147,981,726
Net (loss) / income for the year attributable to owners of the parent company		(175,952,454)		26,751,813		263,451,276		10,318,395		30,295,297		(7,002,837)		147,861,490
Net (loss) / income for the year attributable to non-controlling interest		—		—		—		—		—		120,236		120,236
Other comprehensive (loss)/income		22,826		—		10,636,464		(1,862,434)		1,268,632		(588,935)		9,476,553
Other comprehensive (loss) / income attributable to owners of the parent company		22,826		—		10,636,464		(1,862,434)		1,268,632		(599,764)		9,465,724
Other comprehensive (loss) / income attributable to non-controlling interest		—		—		—		—		—		10,829		10,829
Comprehensive (loss)/income for the year		(175,929,628)		26,751,813		274,087,740		8,455,961		31,563,929		(7,471,536)		157,458,279
Comprehensive (loss) / income attributable to owners of the parent company		(175,929,628)		26,751,813		274,087,740		8,455,961		31,563,929		(7,602,601)		157,327,214
Comprehensive (loss) / income attributable to non-controlling interest		—		—		—		—		—		131,065		131,065