v3.26.1
Financial assets at fair value
 3 Months Ended
Jun. 30, 2026
Disclosure of fair value measurement of assets [abstract]  
Disclosure of financial assets [text block]
16. Financial assets
(a)Classification of financial assets
Financial assets include the following:
Financial assets at Fair Value through Profit or Loss:
InstrumentReferenceMaturity dateInterest rate (%)Linked withJune 30, 2026 (i)December 31, 2025 (i)
Argentina Treasury NotesD16E6Jan-260.0%Dollar linked— 9,139 
Brazil Money MarketLFT*Apr-25Selic + 0.08%—— 1,757 
— 10,896 
*Stabilization Reference Coefficient adjusted by inflation
Financial assets at Amortized Cost:
InstrumentReferenceMaturity dateInterest rate (%)Linked withJune 30, 2026(i)December 31, 2025(i)
US Treasury BondsUS912797RU32Feb-260.0%—— 16,759 
US Treasury BondsUS912797QN08May-263.4%—— 48,244 
US Treasury BondsUS912797QX89Jun-263.2%—— 7,563 
US Treasury BondsUS912797SW88May-263.22%—— 7,563 
US Treasury BondsUS912797RF64Jul-263.2%—7,683 7,563 
US Treasury BondsUS912797RG48Aug-263.29%—5,704 — 
US Treasury BondsUS912797SA68Oct-263.36%—6,680 — 
US Treasury BondsUS912797SK41Oct-263.41%—6,545 — 
US Treasury BondsUS912797SU23Nov-263.40%—6,542 — 
US Treasury BondsUS912797TC16Dec-263.57%—15,336 — 
US Treasury BondsUS912797TF47Jul-263.27%—4,822 — 
US Treasury BondsUS912797TP29Jul-263.28%—5,705 — 
US Treasury BondsUS912797TQ02Jul-263.30%—5,705 — 
US Treasury BondsUS912797UG01Sep-263.33%—6,331 — 
US Treasury BondsUS912797UJ40Oct-263.38%—6,680 — 
US Treasury BondsUS912797TC16Dec-263.57%—981 — 
Banco DinersC049001Nov-265.7%—500 501 
79,214 88,193 
79,214 99,089 
(i) As of June 30, 2026 and December 31, 2025, certain financial assets with a carrying amount of US$59,267 and US$74,478, respectively, were held as security for the borrowings detailed in Note 23. Financial liabilities.

(b)Amounts recognized in profit or loss
Information about the Group’s impact on profit or loss of bonds is discussed in Note 11. Other Results
(c)Risk exposure and fair value measurements
As of December 31, 2025, the Group’s financial assets at fair value through profit or loss consisted of Argentina Treasury Notes that are listed on the Argentinean Stock Exchange (Bolsas y Mercados Argentinos - BYMA). As of June 30, 2026, the Group held no financial assets measured at FVPL.