| 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. |
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