Buenos
Aires, Argentina, October 22, 2026 - IRSA Inversiones y
Representaciones Sociedad Anónima (NYSE:BYMA, NYSE:IRS),
Argentina's leading Real Estate company, informs that in accordance
with the resolution of the Ordinary and Extraordinary General
Shareholders’ Meeting dated October 22, 2026 and the Board of
Directors meeting, held on the same date, a cash dividend of ARS
211,000,000,000, charged to the year ended on June 30, 2026,
equivalent to 2,494.10459277493% of the stock capital with
collection right represented by a total of 845,994,994 shares with
a par value ARS 10, will be made available to the shareholders as
of November 3, 2026, or on the subsequent date resulting from the
application of the regulations in the jurisdictions where the
Company's shares are listed
The
amount per ordinary share (PV ARS 10) will be ARS 249.410459277493
and the amount per each Global Depositary Share (GDS) will be ARS
2,494.10459277493, payable to all shareholders that have such
quality as of October 26, 2026, according to the registry held by
Caja de Valores S.A
Payment
will be made through Caja de Valores S.A., at its address located
at 25 de Mayo 362, City of Buenos Aires, from 10 am to 3
pm
Within
the framework of Section 3.4 (Payments of profits and dividends) of
the Foreign Exchange Regulations of the Central Bank of the
Argentine Republic, foreign shareholders will have the option to
receive the Dividend in US dollars, provided that the Company has
access to the Argentine Foreign Exchange Market (MULC), at the
exchange rate applicable by the financial institution involved in
such transaction (the “Option”); otherwise, they will
receive the Dividend in Argentine pesos. For this purpose, foreign
shareholders electing to exercise the Option must notify Caja de
Valores S.A. on Tuesday, October 27, 2026, between 9:00 am and 3:00
pm, following the procedures established by that entity for such
purpose (the “Exercise Period”). The Company reserves
the right to request any documentation it reasonably deems
necessary to verify foreign shareholder status and, at its sole
discretion, to deem the Option invalid.
GDS
holders will receive the corresponding dividend amounts through The
Bank of New York Mellon, depositary of said certificates as of the
date resulting from the application of the regulations applicable
in the jurisdiction where the Company’s GDSs are
listed
It is
made known that the distribution of dividends is subject to the 7%
withholding tax established in section 97 of the Income Tax Law
(Decree 824/2019 and modifications