SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
6-K
REPORT
OF FOREIGN ISSUER
PURSUANT
TO RULE 13a-16 OR 15b-16 OF
THE
SECURITIES EXCHANGE ACT OF 1934
For
the month of October, 2026
Cresud
Sociedad Anónima, Comercial,
Inmobiliaria,
Financiera y
Agropecuaria
(Exact name of Registrant as specified in its
charter)
Cresud Inc.
(Translation of registrant´s name into
English)
Republic
of Argentina
(Jurisdiction of incorporation or organization)
Carlos
Della Paolera 261
(C1001ADA)
Buenos
Aires, Argentina
(Address of principal
executive offices)
Form 20-F ⌧ Form
40-F ☐
Indicate by
check mark whether the registrant by furnishing the information
contained in this Form is also thereby furnishing the information
to the Commission pursuant to Rule 12g3-2(b) under the Securities
Exchange Act of 1934.
Yes o No
x
CRESUD
S.A.C.I.F. and A.
(THE
“COMPANY”)
REPORT
ON FORM 6-K
Attached is an
English translation of the letter dated October 22, 2026, filed by
the Company with the Bolsa de Comercio de Buenos Aires and the
Comisión Nacional de Valores.
Buenos
Aires, Argentina, October 22, 2026 – CRESUD S.A.C.I.F. y A.
(NASDAQ:CRESY, ByMA:CRES), leading Latin American agricultural
company, informs that in accordance with the resolutions adopted by
the Ordinary and Extraordinary General Shareholders’ Meeting
held on October 22, 2026, and by the Board of Directors’
meeting held on the same date, pursuant to the delegations granted
by the Shareholders’ Meeting, a cash dividend in the amount
of ARS 81,199,999,730.00 (eighty-one billion one hundred
ninety-nine million nine hundred ninety-nine thousand seven hundred
thirty pesos with 00/100) and a dividend in kind in the amount of
ARS 34,800,000,270.00 (thirty-four billion eight hundred million
two hundred seventy pesos with 00/100) will be made available to
shareholders as from November 5, 2026, or on such later date as may
apply pursuant to the regulations in force in the jurisdictions
where the Company’s shares are listed (the
“Availability Date”). The dividend in kind will consist
of the delivery of 15,097,614 (fifteen million ninety-seven
thousand six hundred fourteen) non-endorsable registered common
shares of IRSA INVERSIONES Y REPRESENTACIONES S.A., with a par
value of ARS 10 each, owned by the Company, at the closing price of
ARS 2,305.00 as of October 21, 2026, all charged to the fiscal year
ended June 30, 2026. This distribution is equivalent to
11,448.5352996969% of the share capital entitled to receive
dividends in the case of the cash dividend and 4,906.5151828241% in
the case of the dividend in kind, based on a total of 709,261,033
shares entitled to receive dividends.
With
respect to the cash dividend, the amount per common share (PV ARS
1) will be ARS 114.485352996969 and the amount per American
Depositary Share (“ADS”) will be ARS 1,144.85352996969.
With respect to the dividend in kind, shareholders will receive
0.021286399925 IRSA shares (PV ARS 10) per Cresud common share, and
0.21286399925 IRSA shares (PV ARS 10) per ADS, both payable to all
shareholders of record as of October 27, 2026, according to the
records kept by Caja de Valores S.A.
Fractions
of shares will be settled in cash in accordance with the
regulations of Bolsas y Mercados Argentinos S.A. concerning
fractions of less than one (1) share or one (1)
ADS.
ADS
holders will receive the share distribution through The Bank of New
York Mellon, depositary of such certificates, as from the date
resulting from the regulations applicable in the jurisdiction where
the Company’s ADSs are listed.
Payment
will be made through Caja de Valores S.A., at its offices located
at 25 de Mayo 362, City of Buenos Aires, from 10:00 a.m. to 3:00
p.m.
Pursuant
to 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 U.S. 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 Wednesday, October 28, 2026, between 9:00 a.m. and
3:00 p.m., following the procedures established by such entity (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.
ADS
holders will receive the corresponding dividend amounts through The
Bank of New York Mellon, depositary of such certificates, as from
the date resulting from the regulations applicable in the
jurisdiction where the Company’s ADSs are
listed.
Shareholders
are informed that the dividend distribution is subject to the 7%
withholding tax established by Article 97 of the Argentine Income
Tax Law (as amended by Executive Order No. 824/2019 and subsequent
regulations). Pursuant to AFIP General Resolution No. 4478/2019,
the withholding applicable to both the cash and in-kind dividend
will be deducted directly from the cash dividend.