v3.26.3
Property, plant and equipment
12 Months Ended
Jun. 30, 2026
Property, plant and equipment  
Property, plant and equipment

10. Property, plant and equipment

 

Changes in the Group’s property, plant and equipment for the years ended June 30, 2026 and 2025 were as follows:                 

 

 

 

Buildings and facilities

 

 

Machinery and equipment

 

 

Others (i)

 

 

Total

 

Net book amount at June 30, 2024

 

 

61,620

 

 

 

3,199

 

 

 

3,252

 

 

 

68,071

 

Cost

 

 

161,412

 

 

 

65,556

 

 

 

15,305

 

 

 

242,273

 

Accumulated depreciation

 

 

(99,792)

 

 

(62,357)

 

 

(12,053)

 

 

(174,202)

Balances at June 30, 2024

 

 

61,620

 

 

 

3,199

 

 

 

3,252

 

 

 

68,071

 

Additions

 

 

7,553

 

 

 

2,158

 

 

 

1,023

 

 

 

10,734

 

Currency translation adjustment

 

 

-

 

 

 

-

 

 

 

8

 

 

 

8

 

Transfers

 

 

-

 

 

 

2,169

 

 

 

-

 

 

 

2,169

 

Depreciation charges (ii)

 

 

(6,021)

 

 

(2,056)

 

 

(668)

 

 

(8,745)

Net book amount at June 30, 2025

 

 

63,152

 

 

 

5,470

 

 

 

3,615

 

 

 

72,237

 

Cost

 

 

168,966

 

 

 

69,883

 

 

 

16,335

 

 

 

255,184

 

Accumulated depreciation

 

 

(105,814)

 

 

(64,413)

 

 

(12,720)

 

 

(182,947)

Balances at June 30, 2025

 

 

63,152

 

 

 

5,470

 

 

 

3,615

 

 

 

72,237

 

Additions

 

 

6,975

 

 

 

1,233

 

 

 

311

 

 

 

8,519

 

Incorporation by business combination (iii)

 

 

188

 

 

 

-

 

 

 

37

 

 

 

225

 

Currency translation adjustment

 

 

-

 

 

 

-

 

 

 

7

 

 

 

7

 

Transfers

 

 

-

 

 

 

587

 

 

 

-

 

 

 

587

 

Depreciation charges (ii)

 

 

(6,379)

 

 

(2,634)

 

 

(858)

 

 

(9,871)

Net book amount at June 30, 2026

 

 

63,936

 

 

 

4,656

 

 

 

3,112

 

 

 

71,704

 

Cost

 

 

176,129

 

 

 

71,703

 

 

 

16,690

 

 

 

264,522

 

Accumulated depreciation

 

 

(112,193)

 

 

(67,047)

 

 

(13,578)

 

 

(192,818)

Balances at June 30, 2026

 

 

63,936

 

 

 

4,656

 

 

 

3,112

 

 

 

71,704

 

 

 

(i)

Includes furniture and fixtures and vehicles.

 

(ii)

As of June 30, 2026 and 2025, depreciation charges of property, plant and equipment were recognized: ARS 7,084 and ARS 6,465 in “Costs”, ARS 2,768 and ARS 2,265 in “General and administrative expenses” and ARS 19 and ARS 15 in “Selling expenses”, respectively in the Consolidated Statement of Income and Other Comprehensive Income (Note 25).

 

(iii)

See note 4 to these Consolidated Financial Statements.