| Intangible assets |
12. Intangible assets Changes in the Group’s intangible assets for the years ended June 30, 2026 and 2025 were as follows: | | Goodwill | | | Information systems and software | | | Trademarks and others | | | Total | | Balances at June 30, 2024 | | | 3,319 | | | | 1,438 | | | | 115,507 | | | | 120,264 | | Cost | | | 3,319 | | | | 21,648 | | | | 123,282 | | | | 148,249 | | Accumulated amortization | | | - | | | | (20,210 | ) | | | (7,775 | ) | | | (27,985 | ) | Net book amount at June 30, 2024 | | | 3,319 | | | | 1,438 | | | | 115,507 | | | | 120,264 | | Additions | | | - | | | | 3,009 | | | | 1,062 | | | | 4,071 | | Transfers | | | - | | | | 3,267 | | | | (100,710 | ) | | | (97,443 | ) | Currency translation adjustment | | | 1 | | | | - | | | | - | | | | 1 | | Amortization charges (i) | | | - | | | | (2,565 | ) | | | (117 | ) | | | (2,682 | ) | Balances at June 30, 2025 | | | 3,320 | | | | 5,149 | | | | 15,742 | | | | 24,211 | | Cost | | | 3,320 | | | | 27,924 | | | | 23,635 | | | | 54,879 | | Accumulated amortization | | | - | | | | (22,775 | ) | | | (7,893 | ) | | | (30,668 | ) | Net book amount at June 30, 2025 | | | 3,320 | | | | 5,149 | | | | 15,742 | | | | 24,211 | | Additions | | | - | | | | 1,854 | | | | 1 | | | | 1,855 | | Transfers | | | - | | | | 469 | | | | - | | | | 469 | | Assets incorporated by business combination (ii) | | | 4,179 | | | | - | | | | 339 | | | | 4,518 | | Currency translation adjustment | | | (1 | ) | | | - | | | | - | | | | (1 | ) | Amortization charges (i) | | | - | | | | (2,132 | ) | | | (720 | ) | | | (2,852 | ) | Balances at June 30, 2026 | | | 7,498 | | | | 5,340 | | | | 15,362 | | | | 28,200 | | Cost | | | 7,498 | | | | 30,247 | | | | 23,975 | | | | 61,720 | | Accumulated amortization | | | - | | | | (24,907 | ) | | | (8,613 | ) | | | (33,520 | ) | Net book amount at June 30, 2026 | | | 7,498 | | | | 5,340 | | | | 15,362 | | | | 28,200 | |
| (i) | Amortization charge was recognized in the amount of ARS 2,138 and ARS 2,569 under “Costs”, in the amount of ARS 697 and ARS 93 under “General and administrative expenses” and in the amount of ARS 17 and ARS 20 under “Selling expenses” as of June 30, 2026 and 2025, respectively, in the Consolidated Statement of Income and Other Comprehensive Income (Note 25). | | (ii) | See note 4 to these Consolidated Financial Statements. |
|