v3.26.3
Summary of material accounting policies (Tables)
12 Months Ended
Jun. 30, 2026
Summary of material accounting policies  
Schedule of evolution of these indices

Annual price variation

 

June 30, 2024

 

 

June 30, 2025

 

 

June 30, 2026

 

 

Cumulative as of June 30, 2026 (3 years)

 

 

 

 

272%

 

 

39%

 

 

34%

 

 

592%
Schedule of business through several operating and investment companies

 

 

 

% of ownership interest held by the Group

Name of the entity

Country

Main activity

06.30.2026

06.30.2025

06.30.2024

IRSA’s direct interest:

ECLASA

Argentina

Investment

100.00%

100.00%

100.00%

Inversora Bolívar S.A.

Argentina

Investment

100.00%

100.00%

100.00%

Llao Llao Resorts S.A. (1)

Argentina

Hotel

50.00%

50.00%

50.00%

Nuevas Fronteras S.A.

Argentina

Hotel

76.34%

76.34%

76.34%

Ritelco S.A.U.

Argentina

Investment

100.00%

100.00%

100.00%

Tyrus S.A.

Uruguay

Investment

100.00%

100.00%

100.00%

Arcos del Gourmet S.A.

Argentina

Real estate

90.00%

90.00%

90.00%

Emprendimiento Recoleta S.A. (in liquidation)

Argentina

Real estate

53.68%

53.68%

53.68%

Fibesa S.A.U.

Argentina

Real estate

100.00%

100.00%

100.00%

Panamerican Mall S.A.

Argentina

Real estate

80.00%

80.00%

80.00%

Shopping Neuquén S.A.

Argentina

Real estate

99.95%

99.95%

99.95%

Torodur S.A.

Uruguay

Investment

100.00%

100.00%

100.00%

EHSA

Argentina

Investment

70.00%

70.00%

70.00%

Centro de Entretenimiento La Plata S.A. (2)

Argentina

Real estate

-

-

100.00%

SHEFA INVESTMENTS

Argentina

Design and software development

89.44%

93.63%

98.67%

Shefa Fiduciaria S.A.U.

Argentina

Trustee company

100.00%

100.00%

100.00%

Fideicomiso Shefa V.C.

Argentina

Investment

100.00%

100.00%

100.00%

LOS GALLEGOS, Martínez Navarro y Cía. S.A.

Argentina

Real estate

100.00%

-

-

TIENDA LOS GALLEGOS S.A.

Argentina

Real estate

100.00%

-

-

ECLASA’s direct interest:

Hoteles Argentinos S.A.U.

Argentina

Hotel

100.00%

100.00%

100.00%

Palermo Invest S.A. (3)

Argentina

Investment

100.00%

100.00%

100.00%

Tyrus S.A.’s direct interest:

DFL and DN BV

Bermuda / The Netherlands

Investment

99.65%

99.65%

99.63%

Shefa Holding LLC

USA

Investment

100.00%

100.00%

100.00%

IRSA International LLC

USA

Investment

100.00%

100.00%

100.00%

Liveck Ltd. (4)

British Virgin Islands

Investment

100.00%

100.00%

100.00%

Real Estate Strategies LLC

USA

Investment

100.00%

100.00%

100.00%

DFL’s and DN BV’s direct interest:

Dolphin IL Investment Ltd.

Israel

Investment

100.00%

100.00%

100.00%

Schedule of useful life of property,plant and equipment

Buildings and facilities

Between 5 and 50 years

Machinery and equipment

Between 3 and 21 years

Others

Between 3 and 10 years