Borrowings (Tables)
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12 Months Ended |
Jun. 30, 2026 |
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| Borrowings |
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| Schedule of fair value of groups borrowings |
| | Book value | | | Fair value | | | | 06.30.2026 | | | 06.30.2025 | | | 06.30.2026 | | | 06.30.2025 | | Non-convertible notes | | | 979,396 | | | | 841,925 | | | | 1,022,315 | | | | 846,094 | | Bank loans and others | | | 430 | | | | 6,138 | | | | 430 | | | | 6,138 | | Bank overdrafts | | | 21,151 | | | | 8,965 | | | | 21,151 | | | | 8,965 | | Other borrowings | | | 2,071 | | | | 3,386 | | | | 2,071 | | | | 3,386 | | Loans with non-controlling interests | | | 3,651 | | | | 3,811 | | | | 3,651 | | | | 3,811 | | Total borrowings | | | 1,006,699 | | | | 864,225 | | | | 1,049,618 | | | | 868,394 | | Non-current | | | 830,987 | | | | 680,816 | | | | | | | | | | Current | | | 175,712 | | | | 183,409 | | | | | | | | | | Total | | | 1,006,699 | | | | 864,225 | | | | | | | | | |
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| Schedule of maturity of the group borrowings |
| | 06.30.2026 | | | 06.30.2025 | | Capital | | | | | | | Less than 1 year | | | 155,731 | | | | 164,602 | | Between 1 and 2 years | | | 71,092 | | | | 65,942 | | Between 2 and 3 years | | | 13 | | | | 77,024 | | Between 3 and 4 years | | | 75,831 | | | | - | | Between 4 and 5 years | | | - | | | | 82,084 | | Later than 5 years | | | 683,254 | | | | 454,303 | | | | | 985,921 | | | | 843,955 | | Interest | | | | | | | | | Less than 1 year | | | 19,981 | | | | 18,807 | | Between 1 and 2 years | | | 797 | | | | 657 | | Between 2 and 3 years | | | - | | | | 806 | | | | | 20,778 | | | | 20,270 | | | | | 1,006,699 | | | | 864,225 | |
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| Schedule of reconciliation of borrowings |
| | 06.30.2026 | | | 06.30.2025 | | Balance at the beginning of the year | | | 864,225 | | | | 682,868 | | Borrowings | | | 382,804 | | | | 498,602 | | Payment of borrowings | | | (152,642 | ) | | | (245,861 | ) | Collection / (payment) of short term loans, net | | | 10,699 | | | | (17,758 | ) | Interests paid | | | (70,840 | ) | | | (63,889 | ) | Accrued interests | | | 75,021 | | | | 52,572 | | Incorporation by business combination (i) | | | 200 | | | | - | | Cumulative translation adjustment and exchange differences, net | | | (146,324 | ) | | | 91,081 | | Inflation adjustment | | | 36,770 | | | | (132,201 | ) | Reclassifications and other movements | | | 6,786 | | | | (1,189 | ) | Balance at the end of the year | | | 1,006,699 | | | | 864,225 | |
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| Schedule of breakdown of groups borrowing by type of fixed-rate and floating-rate |
| | 06.30.2026 | | Rate per currency | | Argentine Peso | | | Uruguayan Peso | | | Total | | Fixed rate: | | | | | | | | | | Argentine Peso | | | 21,581 | | | | - | | | | 21,581 | | US Dollar | | | 982,987 | | | | 2,131 | | | | 985,118 | | Subtotal fixed-rate borrowings | | | 1,004,568 | | | | 2,131 | | | | 1,006,699 | | Total borrowings as per analysis | | | 1,004,568 | | | | 2,131 | | | | 1,006,699 | | Total borrowings as per Statement of Financial Position | | | 1,004,568 | | | | 2,131 | | | | 1,006,699 | |
| | 06.30.2025 | | Rate per currency | | Argentine Peso | | | Uruguayan Peso | | | Total | | Fixed rate: | | | | | | | | | | Argentine Peso | | | 15,103 | | | | - | | | | 15,103 | | US Dollar | | | 846,878 | | | | 2,244 | | | | 849,122 | | Subtotal fixed-rate borrowings | | | 861,981 | | | | 2,244 | | | | 864,225 | | Total borrowings as per analysis | | | 861,981 | | | | 2,244 | | | | 864,225 | | Total borrowings as per Statement of Financial Position | | | 861,981 | | | | 2,244 | | | | 864,225 | |
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| Summary of debt issuances made by the group |
Entity | Class | Issuance / expansion date | Amount in original currency | Maturity date | Interest rate | Principal payment | Interest payment | IRSA | Series XXII | oct-24 | USD 15.80 | 10/23/2027 | 5.75% | At maturity | Semi-annually | IRSA | Series XXIII | oct-24 | USD 51.47 | 10/23/2029 | 7.25% | At maturity | Semi-annually | IRSA | Series XXIV | mar-25 | USD 480.45 | 3/31/2035 | 8.00% | 33% march-33 - 33% march-34 and 34% march-35 | Semi-annually | IRSA | Series XXV | jun-26 | USD 50.00 | 6/8/2027 | 3.75% | At maturity | Semi-annually |
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