v3.26.3
Intangible assets
12 Months Ended
Jun. 30, 2026
Intangible assets  
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.