| Schedule of reconciliation of income tax expense |
| | 06.30.2026 | | | 06.30.2025 | | | 06.30.2024 | | (Profit) / loss for the year at tax rate applicable in the respective countries (i) | | | (195,532 | ) | | | (114,466 | ) | | | 54,343 | | Permanent differences: | | | | | | | | | | | | | Share of profit of associates and joint ventures | | | 10,559 | | | | 15,709 | | | | 20,042 | | Provision of tax loss carry forwards | | | (249 | ) | | | (7,655 | ) | | | 1,199 | | Accounting Inflation adjustment permanent difference | | | 2,779 | | | | 15,844 | | | | 40,681 | | Difference between provision and tax return | | | 963 | | | | (4,995 | ) | | | (33 | ) | Non-taxable profit, non-deductible expenses and others | | | 22,585 | | | | 21,559 | | | | 1,811 | | Tax inflation adjustment permanent difference | | | 8,866 | | | | 13,667 | | | | (31,770 | ) | Income tax | | | (150,029 | ) | | | (60,337 | ) | | | 86,273 | |
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| Schedule of deferred tax assets and liabilities |
| | 06.30.2026 | | | 06.30.2025 | | Deferred income tax asset to be recovered after more than 12 months | | | 17,676 | | | | 16,067 | | Deferred income tax asset to be recovered within 12 months | | | 20,821 | | | | 22,574 | | Deferred income tax assets | | | 38,497 | | | | 38,641 | | Deferred income tax liability to be settled after more than 12 months | | | (998,285 | ) | | | (984,389 | ) | Deferred income tax liability to be settled within 12 months | | | (42,765 | ) | | | (39,903 | ) | Deferred income tax liability | | | (1,041,050 | ) | | | (1,024,292 | ) | Deferred income tax liabilities, net | | | (1,002,553 | ) | | | (985,651 | ) |
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| Schedule of movement in the deferred income tax assets and liabilities |
| | 06.30.2025 | | | Charged / (Credited) to the Consolidated Statement of Income and Other Comprehensive Income | | | Currency translation adjustments | | | Incorporation by business combination (i) | | | 06.30.2026 | | Assets | | | | | | | | | | | | | | | | Investment properties, trading properties and Property, plant and equipment | | | 501 | | | | 340 | | | | 20 | | | | - | | | | 861 | | Trade and other payables | | | 24,202 | | | | 111 | | | | - | | | | - | | | | 24,313 | | Tax loss carry-forwards | | | 9,656 | | | | (3,547 | ) | | | - | | | | - | | | | 6,109 | | Borrowings | | | 665 | | | | (351 | ) | | | - | | | | - | | | | 314 | | Trade and other receivables | | | 43 | | | | 61 | | | | - | | | | 78 | | | | 182 | | Others | | | 3,574 | | | | 1,791 | | | | - | | | | 1,353 | | | | 6,718 | | Subtotal assets | | | 38,641 | | | | (1,595 | ) | | | 20 | | | | 1,431 | | | | 38,497 | | Liabilities | | | | | | | | | | | | | | | | | | | | | Investment properties, trading properties and Property, plant and equipment | | | (916,606 | ) | | | (73,177 | ) | | | - | | | | (3,567 | ) | | | (993,350 | ) | Trade and other receivables | | | (10,511 | ) | | | (1,326 | ) | | | - | | | | - | | | | (11,837 | ) | Investments | | | (30,305 | ) | | | 10,837 | | | | - | | | | - | | | | (19,468 | ) | Tax inflation adjustment | | | (50,807 | ) | | | 50,704 | | | | - | | | | - | | | | (103 | ) | Intangible assets | | | (3,913 | ) | | | (1,038 | ) | | | - | | | | - | | | | (4,951 | ) | Salaries and social security costs | | | (5,724 | ) | | | 2,135 | | | | - | | | | - | | | | (3,589 | ) | Others | | | (6,426 | ) | | | (1,326 | ) | | | - | | | | - | | | | (7,752 | ) | Subtotal liabilities | | | (1,024,292 | ) | | | (13,191 | ) | | | - | | | | (3,567 | ) | | | (1,041,050 | ) | Liabilities, net | | | (985,651 | ) | | | (14,786 | ) | | | 20 | | | | (2,136 | ) | | | (1,002,553 | ) |
| | 06.30.2024 | | | Charged / (Credited) to the Consolidated Statement of Income and Other Comprehensive Income | | | 06.30.2025 | | Assets | | | | | | | | | | Investment properties, trading properties and Property, plant and equipment | | | 287 | | | | 214 | | | | 501 | | Trade and other payables | | | 26,758 | | | | (2,556 | ) | | | 24,202 | | Tax loss carry-forwards | | | 20,027 | | | | (10,371 | ) | | | 9,656 | | Borrowings | | | 316 | | | | 349 | | | | 665 | | Trade and other receivables | | | 218 | | | | (175 | ) | | | 43 | | Others | | | 3,598 | | | | (24 | ) | | | 3,574 | | Subtotal assets | | | 51,204 | | | | (12,563 | ) | | | 38,641 | | Liabilities | | | | | | | | | | | | | Investment properties, trading properties and Property, plant and equipment | | | (892,570 | ) | | | (24,036 | ) | | | (916,606 | ) | Trade and other receivables | | | (3,456 | ) | | | (7,055 | ) | | | (10,511 | ) | Investments | | | (23,738 | ) | | | (6,567 | ) | | | (30,305 | ) | Tax inflation adjustment | | | (136,943 | ) | | | 86,136 | | | | (50,807 | ) | Intangible assets | | | (26,181 | ) | | | 22,268 | | | | (3,913 | ) | Salaries and social security costs | | | - | | | | (5,724 | ) | | | (5,724 | ) | Others | | | (689 | ) | | | (5,737 | ) | | | (6,426 | ) | Subtotal liabilities | | | (1,083,577 | ) | | | 59,285 | | | | (1,024,292 | ) | Liabilities, net | | | (1,032,373 | ) | | | 46,722 | | | | (985,651 | ) |
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