Related party transactions (Tables)
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12 Months Ended |
Jun. 30, 2026 |
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| Related party transactions |
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| Schedule of company's senior management |
Name | Date of Birth | Position | Current position since | Eduardo S. Elsztain | 01/26/1960 | General Manager | 1991 | Jorge Cruces | 11/07/1966 | Investment Manager | 2020 | Matías I. Gaivironsky | 02/23/1976 | Administrative and Financial Manager | 2011 |
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| Schedule of balances with related parties |
Item | | 06.30.2026 | | | 06.30.2025 | | Trade and other receivables | | | 48,054 | | | | 69,940 | | Investments in financial assets | | | 23,483 | | | | 10,994 | | Borrowings | | | (442 | ) | | | (1,623 | ) | Trade and other payables | | | (32,804 | ) | | | (27,140 | ) | Total | | | 38,291 | | | | 52,171 | |
Related party | | 06.30.2026 | | | 06.30.2025 | | | Description of transaction | | Item | | New Lipstick | | | 360 | | | | 390 | | | Sale, leases and services receivables | | Trade and other receivables | | Comparaencasa Ltd. | | | 551 | | | | 3,486 | | | Other investments | | Investments in financial assets | | | | | - | | | | 487 | | | Loans granted | | Trade and other receivables | | Banco Hipotecario S.A. | | | 63 | | | | 69 | | | Sale, leases and services receivables | | Trade and other receivables | | | | | 2,466 | | | | 24,975 | | | Dividends receivable | | Trade and other receivables | | La Rural S.A. | | | 3,108 | | | | 2,517 | | | Canon | | Trade and other receivables | | | | | (375 | ) | | | (658 | ) | | Others | | Trade and other payables | | | | | 51 | | | | 7 | | | Others | | Trade and other receivables | | | | | (8 | ) | | | (1 | ) | | Leases and/or rights of use payable | | Trade and other payables | | Other associates and joint ventures (1) | | | - | | | | (1,143 | ) | | Loans obtained | | Borrowings | | | | | 142 | | | | 12 | | | Management Fee | | Trade and other receivables | | | | | (89 | ) | | | (80 | ) | | Others | | Trade and other payables | | | | | 142 | | | | 65 | | | Others | | Trade and other receivables | | | | | 1 | | | | 1 | | | Share based payments | | Trade and other receivables | | | | | - | | | | 21 | | | Loans granted | | Trade and other receivables | | Total associates and joint ventures | | | 6,412 | | | | 30,148 | | | | | | | Cresud | | | 1,302 | | | | - | | | Sale, leases and services receivables | | Trade and other receivables | | | | | (9,157 | ) | | | (4,233 | ) | | Corporate services payable | | Trade and other payables | | | | | 4,940 | | | | 4,333 | | | Bonds | | Investments in financial assets | | | | | 21 | | | | - | | | Advances | | Trade and other receivables | | | | | 242 | | | | - | | | Long-term Incentive Plan | | Trade and other receivables | | | | | (3 | ) | | | (4 | ) | | Share based payments | | Trade and other payables | | Total parent company | | | (2,655 | ) | | | 96 | | | | | | | Futuros y Opciones.com S.A. | | | 2 | | | | - | | | Sale, leases and services receivables | | Trade and other receivables | | Amauta Agro S.A. | | | 4 | | | | 4 | | | Sale, leases and services receivables | | Trade and other receivables | | | | | - | | | | (5 | ) | | Others | | Trade and other payables | | Helmir S.A. | | | (442 | ) | | | (480 | ) | | Non-convertible notes | | Borrowings | | Total subsidiaries of parent company | | | (436 | ) | | | (481 | ) | | | | | | Directors | | | (11,271 | ) | | | (8,584 | ) | | Fees for services received | | Trade and other payables | | | | | 22 | | | | 7 | | | Advances | | Trade and other receivables | | Galerias Pacifico | | | 16 | | | | 4 | | | Others | | Trade and other receivables | | Sutton | | | 7,713 | | | | 8,173 | | | Loans granted | | Trade and other receivables | | | | | (90 | ) | | | (135 | ) | | Others | | Trade and other payables | | Rundel Global LTD | | | 2,925 | | | | 3,175 | | | Other investments | | Investments in financial assets | | Yad Leviim LTD | | | 32,135 | | | | 33,038 | | | Loans granted | | Trade and other receivables | | Golden Juniors Segregated Portfolio | | | 15,067 | | | | - | | | Mutual funds | | Investments in financial assets | | Sociedad Rural Argentina S.A. | | | (8,986 | ) | | | (13,000 | ) | | Others | | Trade and other payables | | Rodrigo Benzaquen | | | (2,739 | ) | | | - | | | Others | | Trade and other payables | | Others | | | (81 | ) | | | (132 | ) | | Leases and/or rights of use receivable | | Trade and other payables | | | | | 176 | | | | 122 | | | Others | | Trade and other receivables | | | | | (5 | ) | | | (41 | ) | | Others | | Trade and other payables | | | | | - | | | | (267 | ) | | Dividends payable | | Trade and other payables | | | | | 88 | | | | 48 | | | Reimbursement of expenses receivable | | Trade and other receivables | | Total directors and others | | | 34,970 | | | | 22,408 | | | | | | | Total at the end of the year | | | 38,291 | | | | 52,171 | | | | | | |
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| Summary of the results with related parties |
Related party | | 06.30.2026 | | | 06.30.2025 | | | 06.30.2024 | | | Description of transaction | | BHN Vida S.A | | | - | | | | - | | | | (45 | ) | | Leases and/or rights of use | | BHN Seguros Generales S.A. | | | 2 | | | | - | | | | (16 | ) | | Leases and/or rights of use | | Comparaencasa Ltd. | | | (3,595 | ) | | | (85 | ) | | | 2,910 | | | Financial operations | | Other associates and joint ventures (1) | | | (200 | ) | | | 36 | | | | 397 | | | Financial operations | | | | | (21 | ) | | | (459 | ) | | | 100 | | | Leases and/or rights of use | | | | | (809 | ) | | | - | | | | - | | | Fees and remuneration | | | | | 800 | | | | 636 | | | | 514 | | | Corporate services | | Total associates and joint ventures | | | (3,823 | ) | | | 128 | | | | 3,860 | | | | | Cresud | | | 849 | | | | 829 | | | | 147 | | | Leases and/or rights of use | | | | | (18,099 | ) | | | (15,683 | ) | | | (18,534 | ) | | Corporate services | | | | | 10,478 | | | | 43 | | | | (288 | ) | | Financial operations | | Total parent company | | | (6,772 | ) | | | (14,811 | ) | | | (18,675 | ) | | | | Helmir S.A. | | | (28 | ) | | | (59 | ) | | | (560 | ) | | Financial operations | | Futuros y Opciones.com S.A. | | | (122 | ) | | | (58 | ) | | | - | | | Financial operations | | Total subsidiaries of parent company | | | (150 | ) | | | (117 | ) | | | (560 | ) | | | | Directors | | | (24,430 | ) | | | (24,442 | ) | | | (24,945 | ) | | Fees and remunerations | | Senior Management | | | (544 | ) | | | (1,259 | ) | | | (1,003 | ) | | Fees and remunerations | | Rundel Global LTD | | | - | | | | - | | | | 6,035 | | | Financial operations | | Yad Leviim LTD | | | 1,870 | | | | 1,842 | | | | 1,744 | | | Financial operations | | Golden Juniors Segregated Portfolio | | | 7,160 | | | | - | | | | - | | | Financial operations | | Sociedad Rural Argentina S.A. | | | 2,375 | | | | 2,266 | | | | 7,269 | | | Financial operations | | Others | | | 157 | | | | 155 | | | | 115 | | | Corporate services | | | | | (347 | ) | | | (349 | ) | | | (359 | ) | | Leases and/or rights of use | | | | | (460 | ) | | | (369 | ) | | | (840 | ) | | Financial operations | | | | | (1,416 | ) | | | (940 | ) | | | (660 | ) | | Donations | | | | | (1,251 | ) | | | (1,498 | ) | | | (1,894 | ) | | Fees and remuneration | | | | | (803 | ) | | | (833 | ) | | | (908 | ) | | Legal services | | Total others | | | (17,689 | ) | | | (25,427 | ) | | | (15,446 | ) | | | | Total at the end of the year | | | (28,434 | ) | | | (40,227 | ) | | | (30,821 | ) | | | |
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| Schedule of transactions with related parties |
Related party | | 06.30.2026 | | | 06.30.2025 | | | Description of the operation | | Puerto Retiro S.A. | | | - | | | | (47 | ) | | Irrevocable contributions | | Total irrevocable contributions | | | - | | | | (47 | ) | | | | Cresud | | | (117,060 | ) | | | (76,254 | ) | | Dividend distributed | | Helmir S.A. | | | - | | | | (4,308 | ) | | Dividend distributed | | Total dividends distributed | | | (117,060 | ) | | | (80,562 | ) | | | | Cyrsa S.A. | | | - | | | | 825 | | | Dividends received | | Banco Hipotecario S.A. | | | 4,083 | | | | 27,750 | | | Dividends received | | La Rural S.A. | | | 6,290 | | | | 6,624 | | | Dividends received | | Nuevo Puerto Santa Fe S.A. | | | 3,000 | | | | 517 | | | Dividends received | | Total dividends received | | | 13,373 | | | | 35,716 | | | | |
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