| Intangible assets |
12. Intangible assets Changes in the Group’s intangible assets for the years ended June 30, 2026 and 2025 were as follows: | | Goodwill | | | Information systems and software | | | Concession rights, trademarks and others | | | Total | | Cost | | | 8,962 | | | | 32,551 | | | | 137,107 | | | | 178,620 | | Accumulated amortization | | | - | | | | (27,726 | ) | | | (15,936 | ) | | | (43,662 | ) | Net book amount at June 30, 2024 | | | 8,962 | | | | 4,825 | | | | 121,171 | | | | 134,958 | | Additions | | | 1 | | | | 4,249 | | | | 1,063 | | | | 5,313 | | Disposals | | | (16 | ) | | | (3 | ) | | | - | | | | (19 | ) | Transfers | | | - | | | | 3,267 | | | | (100,710 | ) | | | (97,443 | ) | Currency translation adjustment | | | (59 | ) | | | (96 | ) | | | - | | | | (155 | ) | Amortization charges (i) | | | - | | | | (3,898 | ) | | | (696 | ) | | | (4,594 | ) | Balance as of June 30, 2025 | | | 8,888 | | | | 8,344 | | | | 20,828 | | | | 38,060 | | Cost | | | 8,888 | | | | 39,968 | | | | 37,460 | | | | 86,316 | | Accumulated amortization | | | - | | | | (31,624 | ) | | | (16,632 | ) | | | (48,256 | ) | Net book amount at June 30, 2025 | | | 8,888 | | | | 8,344 | | | | 20,828 | | | | 38,060 | | Additions | | | - | | | | 3,324 | | | | 1 | | | | 3,325 | | Disposals | | | - | | | | (1 | ) | | | - | | | | (1 | ) | Incorporation by business combination (ii) | | | 4,179 | | | | - | | | | 339 | | | | 4,518 | | Transfers | | | - | | | | 469 | | | | - | | | | 469 | | Currency translation adjustment | | | (28 | ) | | | (73 | ) | | | - | | | | (101 | ) | Amortization charges (i) | | | - | | | | (3,720 | ) | | | (1,107 | ) | | | (4,827 | ) | Balance as of June 30, 2026 | | | 13,039 | | | | 8,343 | | | | 20,061 | | | | 41,443 | | Cost | | | 13,039 | | | | 43,687 | | | | 37,800 | | | | 94,526 | | Accumulated amortization | | | - | | | | (35,344 | ) | | | (17,739 | ) | | | (53,083 | ) | Net book amount at June 30, 2026 | | | 13,039 | | | | 8,343 | | | | 20,061 | | | | 41,443 | |
(i) | Amortization charge was recognized in the amount of ARS 2,139 and ARS 2,571 under "Costs", in the amount of ARS 2,671 and ARS 2,004 under "General and administrative expenses" and ARS 17 and ARS 19 under "Selling expenses" as of June 30, 2026 and 2025, respectively in the Consolidated Statement of Income and Other Comprehensive Income (Note 27). | (ii) | See Note 4 to these Consolidated Financial Statements. |
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