Irsa Investments & Representations INC 6-K Filing
Ticker: IRS-WT · Form: 6-K · Filed: Nov 25, 2025 · CIK: 933267
Sentiment: neutral
Filing Stats: 3,974 words · 16 min read · ~13 pages · Grade level 19.8 · Accepted 2025-11-25 08:52:33
Filing Documents
- a6kirsa.htm (6-K) — 3235KB
- 0000933267-25-000024.txt ( ) — 3236KB
Financial Statements
Financial Statements   Consolidated
Financial Statements as of June 30, 2024
Financial Statements as of June 30, 2024 BACS   Banco de Crédito y Securitización S.A. BCRA   Central Bank of the Argentine Republic BHSA   Banco Hipotecario S.A. BYMA   Buenos Aires Stock Exchange CNV   Securities Exchange Commission (Argentina) CODM   Chief Operating Decision Maker CPI   Consumer Price Index Cresud   Cresud S.A.C.I.F. y A. Financial   Unaudited Condensed Interim Consolidated Financial Statements GCDI   GCDI S.A. IAS   International Accounting Standards IASB   International Accounting Standards Board IDBD   IDB Development Corporation Ltd. IFRS   International Financial Reporting Standards INDEC   Argentine Institute of Statistics and Census IRSA, The Company”, “Us”, “We”   IRSA Inversiones y Representaciones Sociedad Anónima NIS   New Israeli Shekel New Lipstick   New Lipstick LLC Puerto Retiro   Puerto Retiro S.A. Tandanor   Tandanor S.A.C.I. y N. U.P.   Port use USA   United           1 IRSA Inversiones y Representaciones Sociedad Anónima   Unaudited Condensed Interim Consolidated Statement of Financial Position as of September 30, 2025 and June 30, 2025 (All amounts in millions of Argentine pesos, except otherwise indicated) Free translation from the original prepared in Spanish for publication in Argentina     Note   09.30.2025     06.30.2025   ASSETS               Non-current assets               Investment
properties
properties 8     2,720,845       2,484,603   Property, plant and equipment 9     57,109       57,319   Trading
properties
properties 10, 22     140,930       132,164   Intangible assets 11     19,452       19,211   Right-of-use assets 12     12,141       12,594   Investments in associates and joint ventures 7     182,870       188,840   Deferred income tax assets 19     7,218       7,333   Income tax credit       58       61   Trade and other receivables 13, 14     44,283       34,965   Investments in financial assets 13     37,138       29,208   Total non-current assets       3,222,044       2,966,298   Current assets                   Trading
properties
properties 10, 22     35,621       37,825   Inventories 22     1,353       1,294   Income tax credit       442       373   Trade and other receivables 13, 14     137,161       137,742   Investments in financial assets 13     332,855       231,821   Derivative financial instruments 14     1,304       -   Cash and cash equivalents 13     92,343       187,373   Total current assets       601,079       596,428   TOTAL ASSETS       3,823,123       3,562,726   SHAREHOLDERS’ EQUITY                   Shareholders' equity attributable to equity holders of the parent (according to corresponding statement)       1,828,372       1,671,973   Non-controlling interest       106,626       99,784   TOTAL SHAREHOLDERS’ EQUITY       1,934,998       1,771,757   LIABILITIES                   Non-current liabilities                   Borrowings 13, 17     586,379       540,218   Lease liabilities 12     3,371       3,463   Deferred income tax liabilities 19     847,250       789,434   Trade and other payables 13, 16     67,610       64,581   Income tax liabilities       23,458       -   Provisions 18     44,318       34
properties
properties 8     219,935       (297,111 ) General and administrative expenses 21     (16,307 )     (14,631 ) Selling expenses 21     (6,295 )     (5,731 ) Other operating results, net 23     (2,417 )     (5,331 ) Profit / (loss) from operations       274,272       (247,156 ) Share of (loss) / profit of associates and joint ventures 7     (3,927 )     10,754   Profit / (loss) before financial results and income tax       270,345       (236,402 ) Finance income 24     2,910       951   Finance costs 24     (19,228 )     (15,341 ) Other financial results 24     (11,703 )     28,580   Inflation adjustment 24     4,067       5,592   Financial results, net       (23,954 )     19,782   Profit / (loss) before income tax       246,391       (216,620 ) Income tax expense 19     (82,953 )     72,958   Profit / (loss) for the period       163,438       (143,662 ) Other comprehensive loss:                   Items that may be reclassified subsequently to profit or loss:                   Currency translation adjustment and other comprehensive loss from subsidiaries and associates (i)       (1,443 )     (655 ) Total other comprehensive loss for the period       (1,443 )     (655 ) Total comprehensive income / (loss) for the period       161,995       (144,317 )