Expenses by nature

12 Months Ended

Jun. 30, 2026

25. Expenses by nature

The Group disclosed expenses in the Consolidated Statement of Income and Other Comprehensive Income by function as part of the line items “Costs”, “General and administrative expenses” and “Selling expenses”. The following tables provide additional disclosure regarding expenses by nature and their relationship to the function within the Group as of June 30, 2026, 2025 and 2024:

	Costs		General and administrative expenses		Selling expenses		06.30.2026
Cost of sale of goods and services		19,259		-		-		19,259
Salaries, social security costs and other personnel expenses		84,648		40,200		3,722		128,570
Depreciation and amortization		11,277		3,916		846		16,039
Fees and payments for services		8,691		12,017		1,874		22,582
Maintenance, security, cleaning, repairs and others		77,842		7,304		76		85,222
Advertising and other selling expenses		24,911		35		10,078		35,024
Taxes, rates and contributions		20,961		4,222		16,143		41,326
Director´s fees (Note 30)		-		24,430		-		24,430
Leases and service charges		5,277		792		27		6,096
Allowance for doubtful accounts, net		-		-		3,657		3,657
Other expenses		5,319		3,000		191		8,510
Total as of June 30, 2026		258,185		95,916		36,614		390,715

	Costs		General and administrative expenses		Selling expenses		06.30.2025
Cost of sale of goods and services		27,012		-		-		27,012
Salaries, social security costs and other personnel expenses		84,611		39,147		4,840		128,598
Depreciation and amortization		10,851		2,473		710		14,034
Fees and payments for services		5,641		9,856		2,163		17,660
Maintenance, security, cleaning, repairs and others		71,118		7,579		96		78,793
Advertising and other selling expenses		21,254		70		5,150		26,474
Taxes, rates and contributions		16,727		3,914		17,231		37,872
Director´s fees (Note 30)		-		24,442		-		24,442
Leases and service charges		3,859		766		43		4,668
Allowance for doubtful accounts, net		-		-		1,515		1,515
Other expenses		4,302		3,419		279		8,000
Total as of June 30, 2025		245,375		91,666		32,027		369,068

	Costs		General and administrative expenses		Selling expenses		06.30.2024
Cost of sale of goods and services		15,164		-		-		15,164
Salaries, social security costs and other personnel expenses		73,488		38,268		4,952		116,708
Depreciation and amortization		8,958		2,584		650		12,192
Fees and payments for services		5,213		12,535		3,465		21,213
Maintenance, security, cleaning, repairs and others		59,529		7,583		103		67,215
Advertising and other selling expenses		22,768		130		4,084		26,982
Taxes, rates and contributions		11,517		4,379		17,633		33,529
Director´s fees (Note 30)		-		24,945		-		24,945
Leases and service charges		2,191		782		54		3,027
Allowance for doubtful accounts, net		-		-		1,171		1,171
Other expenses		4,571		3,811		207		8,589
Total as of June 30, 2024		203,399		95,017		32,319		330,735