Irsa Investments & Representations INC 6-K Filing

Filing Documents

• a6kirsa.htm (6-K) — 1908KB
• consolidatedfinancialstat.htm (EX-99.1) — 2281KB
• 0000933267-25-000032.txt ( ) — 4190KB

Signatures

Signatures 52          TABLE OF CONTENTS       E XPLANATORY NOTE   IRSA Inversiones y Representaciones Sociedad Anónima (“IRSA,” the “Company,” “we,” “our” or “us”) is filing this report on Form 6-K (this “Form 6-K”) pursuant to Financial Reporting Manual of the U.S. Securities and Exchange Commission (“SEC”), Rule 6220.6, which requires that if financial information reporting revenues and income for an annual or interim period more current than otherwise required by Item 8 of Form 20-F is made available to shareholders, exchanges, or others in any jurisdiction, that information should be included in a registration this Form 6-K our unaudited condensed interim consolidated

financial statements as of September 30, 2025 and for the

financial statements as of September 30, 2025 and for the three-month periods ended September 30, 2025 and 2024. Our audited consolidated financial statements as of June 30, 2025 and 2024 and for the fiscal years ended June 30, 2025, 2024 and 2023 (the “Audited Consolidated

Financial Statements”) , as filed with our annual

Financial Statements”) , as filed with our annual report on Form 20-F filed with the SEC on October 24, 2025 (the “Annual Report”), have not been further restated as of the measuring unit current as of September 30, 2025, pursuant to SEC Financial Reporting Manual, Rule 6720.5, which provides that if interim financial information more current than otherwise required by SEC rules is included in a registration statement solely to comply with Instruction 3 to Item 8.A.5 of Form 20-F, it is not required that prior periods be restated. This Form 6-K should be read in conjunction with our Annual Report.       1   TABLE OF CONTENTS     DISCLAIMER ON FORWARD-LOOKING STATEMENTS   This report on Form 6-K contains statements that constitute estimates and forward-looking statements. The words “believe,” “will,” “may,” “may have,” “would,” “estimate,” “continues,” “anticipates,” “intends,” “should,” “plans,” “expects,” “predicts,” “potential,” “seek” and similar words or phrases, or the negative of these terms or other similar expressions, are intended to identify estimates and forward-looking our current intent, belief or expectations. While we consider these expectations and assumptions to be reasonable, forward-looking which are difficult to predict and many of which are beyond our control. Forward-looking statements are not guarantees of future performance. Actual results may be substantially different from the expectations described in the forward-looking statements. Accordingly, investors should not place undue reliance on

forward-looking statements as a prediction of actual

forward-looking statements as a prediction of actual results.   We have based these forward-looking statements on our current beliefs, expectations and assumptions about future events. While we consider these expectations and assumptions to be reasonable, they are inherently subject to significant risks and uncertainties, most of which are difficult to predict and many of which are beyond our control. The risks and uncertainties that may affect our

forward-looking statements include, among others, the

forward-looking statements include, among others, the following:   ● changes in general economic, financial, business, political, legal, social or other conditions in Argentina, Latin America, other developed and/or emerging markets;   ● the policies of the current administration in Argentina, including the ability of the current administration to foster economic growth, implement business friendly policies and facilitate access to foreign capital by Argentine companies;   ● changes in foreign exchange regulations and exchange control measures implemented by the Argentine Central Bank and the Argentine government;   ● changes in capital markets in general that may affect policies or attitudes toward lending to or investing in Argentina, including volatility in domestic and international financial markets;   ● inflation and interest rates;   ● fluctuations and decreases in exchange rates relative to the Argentine Peso, Brazilian real, and U.S. dollar against other currencies, as well as fluctuations in prevailing interest rates in Argentina;   ● increases in financing costs or our inability to obtain additional financing on attractive terms, which may limit our ability to fund existing operations and to finance new activities;   ● current and future regulations and changes in law or in the interpretation by courts;   ● price fluctuations and the overall state of the real estate market;   ● political, civil and armed conflicts;   ● risks related to climate change;   ● impact of the spread and variants of infectious diseases, including COVID-19, on our business;   ● adverse legal or regulatory disputes or proceedings;   ● fluctuations in the aggregate principal amount of Argentine public debt outstanding and any default o

properties

properties     160       219,935       (297,111 ) General and administrative expenses     (12 )     (16,307 )     (14,631 ) Selling expenses     (5 )     (6,295 )     (5,731 ) Other operating results, net     (2 )     (2,417 )     (5,331 ) Profit / (loss) from operations     199       274,272       (247,156 ) Share of (loss) / profit of associates and joint ventures     (3 )     (3,927 )     10,754   Profit / (Loss) before financial results and income tax     196       270,345       (236,402 ) Finance income     2       2,910       951   Finance costs     (15 )     (19,228 )     (15,341 ) Other financial results     (7 )     (11,703 )     28,580   Inflation adjustment     3       4,067       5,592   Financial results, net     (17 )     (23,954 )     19,782   Profit / (loss) before income tax     179       246,391       (216,620 ) Income tax expense     (61 )     (82,953 )     72,958   Profit / (loss) for the period     118       163,438       (143,662 )                           Profit / (loss) for the period attributable to:                         Equity holders of the parent     111       153,846       (139,197 ) Non-con

properties

properties     1,972       2,720,845       2,484,603   Property, plant and equipment     41       57,109       57,319   Trading

properties

properties     102       140,930       132,164   Intangible assets     14       19,452       19,211   Investment in associates and joint ventures     133       182,870       188,840   Deferred income tax assets     5       7,218       7,333   Income tax credit     —       58       61   Right-of-use assets     9       12,141       12,594   Trade and other receivables     32       44,283       34,965   Investments in financial assets     27       37,138       29,208   Total non-current assets     2,335       3,222,044       2,966,298   Current Assets                         Trading

properties

properties     26       35,621       37,825   Inventories     1       1,353       1,294   Income tax credit     —       442       373   Trade and other receivables     99       137,161       137,742   Investments in financial assets     241       332,855       231,821   Derivative financial instruments     1       1,304       —   Cash and cash equivalents     67       92,343       187,373   Total Current Assets     435       601,079       596,428   TOTAL ASSETS     2,770       3,823,123       3,562,726   SHAREHOLDERS’ EQUITY                         Shareholders' equity attributable to equity holders of the parent                         Share capital     6       7,639       7,533   Treasury stock     —       92       92   Inflation adjustment of share capital and treasury stock     352       485,611       485,611   Warrants     17       23,238       26,307   Share premium     526       727,849       720,687   Additional paid-in capital from treasury stock     (49 )     (67,779 )     (67,842 ) Legal reserve     51    

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