Borrowings (Tables)
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12 Months Ended |
Jun. 30, 2026 |
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| Borrowings |
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| Schedule of borrowings |
| | Book value | | | Fair value | | | | 06.30.2026 | | | 06.30.2025 | | | 06.30.2026 | | | 06.30.2025 | | Non-convertible notes | | | 1,777,340 | | | | 1,471,259 | | | | 1,829,942 | | | | 1,461,759 | | Bank loans | | | 192,859 | | | | 278,821 | | | | 192,859 | | | | 278,821 | | Bank overdrafts | | | 30,301 | | | | 19,278 | | | | 30,301 | | | | 19,278 | | Others | | | 22,287 | | | | 24,338 | | | | 22,287 | | | | 24,338 | | Total borrowings | | | 2,022,787 | | | | 1,793,696 | | | | 2,075,389 | | | | 1,784,196 | | | | | | | | | | | | | | | | | | | Non-current | | | 1,457,642 | | | | 1,078,201 | | | | | | | | | | Current | | | 565,145 | | | | 715,495 | | | | | | | | | | Total | | | 2,022,787 | | | | 1,793,696 | | | | | | | | | |
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| Schedule of maturity of the groups borrowings |
| | 06.30.2026 | | | 06.30.2025 | | | | | | | | | Capital: | | | | | | | Less than one year | | | 524,349 | | | | 681,749 | | Between 1 and 2 years | | | 306,715 | | | | 229,652 | | Between 2 and 3 years | | | 301,772 | | | | 251,655 | | Between 3 and 4 years | | | 122,621 | | | | 10,864 | | Between 4 and 5 years | | | 6,722 | | | | 92,955 | | More than 5 years | | | 688,706 | | | | 462,637 | | | | | 1,950,885 | | | | 1,729,512 | | Accrued interest: | | | | | | | | | Less than one year | | | 40,796 | | | | 33,746 | | Between 1 and 2 years | | | 28,023 | | | | 1,807 | | Between 2 and 3 years | | | 281 | | | | 23,977 | | Between 3 and 4 years | | | - | | | | 8 | | Between 4 and 5 years | | | 2,511 | | | | - | | More than 5 years | | | 291 | | | | 4,646 | | | | | 71,902 | | | | 64,184 | | | | | 2,022,787 | | | | 1,793,696 | |
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| Schedule of reconcilation of borrowing |
| | 06.30.2026 | | | 06.30.2025 | | Balance at the beginning of the year | | | 1,793,696 | | | | 1,531,498 | | Borrowings | | | 1,195,599 | | | | 1,163,462 | | Payment of borrowings | | | (831,146 | ) | | | (780,534 | ) | (Payment) / collection of short term loans, net | | | 13,904 | | | | (14,959 | ) | Incorporation by business combination (i) (ii) | | | 200 | | | | 8,873 | | Interests paid | | | (132,215 | ) | | | (127,346 | ) | Accrued interests | | | 152,582 | | | | 113,995 | | Currency translation adjustment and exchange differences, net | | | (128,153 | ) | | | 136,503 | | Inflation adjustment | | | (49,411 | ) | | | (236,884 | ) | Reclassifications and other movements | | | 7,731 | | | | (912 | ) | Balance at the end of the year | | | 2,022,787 | | | | 1,793,696 | |
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| Schedule of borrowing by type of fixed-rate and floating-rate |
| | 06.30.2026 | | | | Argentine Peso | | | Brazilian Reais | | | Uruguayan Peso | | | Total | | Fixed rate: | | | | | | | | | | | | | Argentine Peso | | | 44,429 | | | | - | | | | - | | | | 44,429 | | Brazilian Reais | | | - | | | | 137,984 | | | | - | | | | 137,984 | | US Dollar | | | 1,678,668 | | | | 13,164 | | | | 2,131 | | | | 1,693,963 | | Subtotal fixed-rate borrowings | | | 1,723,097 | | | | 151,148 | | | | 2,131 | | | | 1,876,376 | | Floating rate: | | | | | | | | | | | | | | | | | Brazilian Reais | | | - | | | | 146,411 | | | | - | | | | 146,411 | | US Dollar | | | - | | | | - | | | | - | | | | - | | Subtotal floating rate borrowings | | | - | | | | 146,411 | | | | - | | | | 146,411 | | Total borrowings | | | 1,723,097 | | | | 297,559 | | | | 2,131 | | | | 2,022,787 | |
| | 06.30.2025 | | | | Argentine Peso | | | Brazilian Reais | | | Uruguayan Peso | | | Total | | Fixed rate: | | | | | | | | | | | | | Argentine Peso | | | 33,695 | | | | - | | | | - | | | | 33,695 | | Brazilian Reais | | | - | | | | 82,053 | | | | - | | | | 82,053 | | US Dollar | | | 1,490,174 | | | | 36,925 | | | | 2,244 | | | | 1,529,343 | | Subtotal fixed-rate borrowings | | | 1,523,869 | | | | 118,978 | | | | 2,244 | | | | 1,645,091 | | Floating rate: | | | | | | | | | | | | | | | | | Brazilian Reais | | | - | | | | 148,605 | | | | - | | | | 148,605 | | US Dollar | | | - | | | | - | | | | - | | | | - | | Subtotal floating rate borrowings | | | - | | | | 148,605 | | | | - | | | | 148,605 | | Total borrowings | | | 1,523,869 | | | | 267,583 | | | | 2,244 | | | | 1,793,696 | |
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| Summary of debt issuances made by group |
Entity | | Class | | Issuance / expansion date | | Amount in original currency | | Maturity date | | Interest rate | | | Principal payment | | Interest payment | | CRESUD | | Series XLVI | | jul-24 | | USD 28.55 | | 7/18/2027 | | | 1.50 | % | | At maturity | | Semi-annually | | CRESUD | | Series XLVII | | nov-24 | | USD 64.42 | | 11/15/2028 | | | 7.00 | % | | At maturity | | Semi-annually | | CRESUD | | Series XLVIII | | jul-25 | | USD 43.66 | | 7/11/2028 | | | 8.00 | % | | At maturity | | Semi-annually | | CRESUD | | Series XLIX | | sept-25 | | USD 31.31 | | 9/2/2027 | | | 7.25 | % | | At maturity | | Semi-annually | | CRESUD | | Series L | | Dec-25 | | USD 70.38 | | 3/10/2029 | | | 7.25 | % | | At maturity | | Semi-annual payment – except for the first payment, which will be 9 months after issuance | | CRESUD | | Series LI | | Jan-26 | | USD 46.78 | | 1/20/2027 | | | 5.75 | % | | At maturity | | Semi-annually | | CRESUD | | Series LII | | Apr-26 | | USD 41.20 | | 4/30/2028 | | | 4.75 | % | | At maturity | | Semi-annual payment – except for the 1st and 2nd payments, which will be 9 and 12 months after issuance | | CRESUD | | Series LIII | | Apr-26 | | USD 23.00 | | 4/30/2030 | | | 6.25 | % | | At maturity | | Semi-annual payment – except for the 1st and 2nd payments, which will be 9 and 12 months after issuance | | FyO | | Series A | | Jan-26 | | USD 21.00 | | 7/20/2027 | | | 7.90 | % | | At maturity | | Quarterly | | FyO | | Series B | | Jan-26 | | USD 7.00 | | 1/20/2027 | | | 8.50 | % | | At maturity | | Semi-annually | | 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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