Edenor Files 6-K with Interim Financials

TL;DR

Edenor dropped its Q2 2025 financials on 8/11, filed as a 6-K.

AI Summary

Edenor, a foreign private issuer, filed a Form 6-K on August 11, 2025, reporting its condensed interim consolidated financial information for the period ending June 30, 2025. The filing is made under the 1934 Securities Exchange Act and indicates the company will file its annual report under Form 20-F. Edenor is an electric services company incorporated in Argentina.

Why It Matters

This filing provides investors with updated financial performance data for Edenor, allowing them to assess the company's current financial health and make informed investment decisions.

Risk Assessment

Risk Level: low — This is a routine financial filing (6-K) and does not contain significant new information that would inherently increase risk.

Key Players & Entities

• EDENOR (company) — Filer of the report
• EMPRESA DISTRIBUIDORA Y COMERCIALIZADORA NORTE S.A. (company) — Full legal name of the registrant
• 0001292814-25-003016 (filing_id) — Accession number for the filing
• 20250811 (date) — Filing date
• 20250630 (date) — Reporting period end date
• Form 20-F (document) — Annual report form
• Form 6-K (document) — Report type

FAQ

Filing Documents

• ednfs2q25_6k.htm (6-K) — 748KB
• ednfs2q256k_001.jpg (GRAPHIC) — 4KB
• 0001292814-25-003016.txt ( ) — 755KB

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS Condensed Interim Consolidated Statement of Comprehensive Income 5 Condensed Interim Consolidated Statement of Financial Position 6 Condensed Interim Consolidated Statement of Changes in Equity 8 Condensed Interim Consolidated Statement of Cash Flows 9 Note 1 | General information 11 Note 2 | Regulatory framework 13 Note 3 | Basis of preparation 16 Note 4 | Accounting policies 17 Note 5 | Financial risk management 18 Note 6 | Critical accounting estimates and judgments 20 Note 7 | Contingencies and lawsuits 20 Note 8 | Revenue from sales and energy purchases 21 Note 9 | Expenses by nature 23 Note 10 | Other operating income (expense), net 24 Note 11 | Net finance costs 24 Note 12 | Basic and diluted earnings per share 25 Note 13 | Property, plant and equipment 26 Note 14 | Right-of-use assets 28 Note 15 | Inventories 28 Note 16 | Other receivables 28 Note 17 | Trade receivables 29 Note 18 | Financial assets at amortized cost 29 Note 19 | Financial assets at fair value through profit or loss 29 Note 20 | Cash and cash equivalents 30 Note 21 | Share capital and additional paid-in capital 30 Note 22 | Allocation of profits 30 Note 23 | Trade payables 31 Note 24 | Other payables 31 Note 25 | Borrowings 32 Note 26 | Deferred revenue 34 Note 27 | Salaries and social security taxes payable 34 Note 28 | Income tax and deferred tax 35 Note 29 | Tax liabilities 36 Note 30 | Provisions 36 Note 31 | Related-party transactions 37 Note 32 | Shareholders’ Meeting 37 Note 33 | Events after the reporting period 38 2 CONDENSED INTERIM CONSOLIDATED

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS Glossary of Terms The following definitions, which are not technical ones, will help readers understand some of the terms used in the text of the notes to the Company’s Condensed Interim Consolidated

Financial Statements

Financial Statements. Terms Definitions BCRA Central Bank of Argentina BNA Banco de la Nación Argentina CABA CAMMESA Compañía Administradora del Mercado Mayorista Eléctrico S.A. (the company in charge of the regulation and operation of the wholesale electricity market) CNV National Securities Commission CPD Distribution Own Cost edenor Empresa Distribuidora y Comercializadora Norte S.A. ENRE National Regulatory Authority for the Distribution of Electricity FACPCE Argentine Federation of Professional Councils in Economic Sciences GWh Gigawatt hour IAS International Accounting Standards IASB International Accounting Standards Board IFRIC International Financial Reporting Interpretations Committee IFRS International Financial Reporting Standards IGJ Inspección General de Justicia (the Argentine governmental regulatory agency of corporations) IMF International Monetary Fund INDEC National Institute of Statistics and Census KWh Kilowatt hour MAT Term Market MEM Wholesale Electricity Market MLC Free Foreign Exchange Market MWh Megawatt hour PBA Province of Buenos Aires PEN Federal Executive Power RECPAM Gain (Loss) on exposure to the changes in the purchasing power of the currency RT Electricity Rate Review SACME S.A. Centro de Movimiento de Energía SE Energy Secretariat VAD Distribution Added Value 3 CONDENSED INTERIM CONSOLIDATED

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS Legal Information Corporate name: Empresa Distribuidora y Comercializadora Norte S.A. Legal address: 6363 Av. Del Libertador Ave., Main business: Distribution and sale of electricity in the area and under the terms of the Concession Agreement by which this public service is regulated Date of registration with the Public Registry of Commerce : · of the Articles of Incorporation: August 3, 1992 · of the last amendment to the Bylaws: July 24, 2024 Term of the Corporation : August 3, 2087 Registration number with the “Inspección General de Justicia” (the Argentine governmental regulatory agency of corporations) : 1,559,940 Parent company: Empresa de Energía del Cono Sur S.A. Legal address: 1252 Maipú St., 12 th Floor - CABA Main business of the parent company: Investment company and provider of services related to the distribution of electricity, renewable energies and development of sustainable technology Interest held by the parent company in capital stock and votes: 51% CAPITAL STRUCTURE AS OF JUNE 30, 2025 (amounts stated in pesos) Class of shares Subscribed and paid-in (See Note 21) Common, book-entry shares, face value 1 and 1 vote per share Class A 462,292,111 Class B (1) 442,566,330 Class C (2) 1,596,659 906,455,100 (1) Includes 30,772,779 treasury shares as of June 30, 2025. (2) Relates to the Employee Stock Ownership Program Class C shares (Note 21). 4 CONDENSED INTERIM CONSOLIDATED

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS edenor Condensed Interim Consolidated Statement of Comprehensive Income for the six and three-month period ended June 30, 2025 presented in comparative form (Stated in millions of constant pesos – Note 3) Six months at Three months at Note 06.30.25 06.30.24 Restated (1) 06.30.25 06.30.24 Restated (1) Revenue 8 1,299,917 1,065,380 622,989 608,876 Energy purchases 8 (776,650) (571,418) (373,609) (306,236) Distribution margin 523,267 493,962 249,380 302,640 Transmission and distribution expenses 9 (270,712) (259,722) (136,119) (137,936) Gross profit 252,555 234,240 113,261 164,704 Selling expenses 9 (104,440) (122,108) (49,910) (54,043) Administrative expenses 9 (114,778) (89,734) (55,833) (47,407) Other operating income 10 24,545 18,918 15,648 9,937 Other operating expense 10 (23,647) (16,227) (13,404) (11,396) Loss from investment in subsidiary and interest in joint ventures (54) (59) (54) (59) Operating result 34,181 25,030 9,708 61,736 Agreement on the Regularization of Obligations 2.b 168,220 - 168,220 - Financial income 11 171 741 79 551 Financial costs 11 (138,345) (271,722) (75,465) (83,954) Other financial results 11 (44,677) (267,592) (35,015) (101,333) Net financial costs (182,851) (538,573) (110,401) (184,736) Monetary gain (RECPAM) 144,440 544,015 58,354 177,871 Income before taxes 163,990 30,472 125,881 54,871 Income tax 28 (32,986) 157,643 (32,947) 12,875 Income for the period 131,004 188,115 92,934 67,746 Comprehensive income for the period attributable to: 131,004 188,115 92,934 67,746 Comprehensive income for the period 131,004 188,115 92,934 67,746 Basic and diluted income per share: Income per share (argentine pesos per share) 12 149.72

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS edenor Condensed Interim Consolidated Statement of Financial Position as of June 30, 2025 presented in comparative form (Stated in millions of constant pesos – Note 3) Note 06.30.25 12.31.24 ASSETS Non-current assets Property, plant and equipment 13 3,533,410 3,455,917 Interest in joint ventures 95 140 Right-of-use asset 14 10,564 12,029 Other receivables 16 12,591 141 Financial assets at fair value through profit or loss 19 17,414 - Total non-current assets 3,574,074 3,468,227 Current assets Inventories 15 190,259 172,383 Other receivables 16 45,279 65,211 Trade receivables 17 467,259 417,074 Financial assets at amortized cost 18 854 11,739 Financial assets at fair value through profit or loss 19 327,386 418,206 Cash and cash equivalents 20 59,237 27,530 Total current assets 1,090,274 1,112,143 TOTAL ASSETS 4,664,348 4,580,370 6 CONDENSED INTERIM CONSOLIDATED

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS edenor Condensed Interim Consolidated Statement of Financial Position as of June 30, 2025 presented in comparative form (continued) (Stated in millions of constant pesos – Note 3) Note 06.30.25 12.31.24 EQUITY Share capital and reserve attributable to the owners of the Company Share capital 21 875 875 Adjustment to share capital 21 854,655 854,655 Treasury stock 21 31 31 Adjustment to treasury stock 21 18,277 18,277 Additional paid-in capital 21 11,888 11,888 Cost treasury stock (70,036) (70,036) Legal reserve 74,865 59,204 Voluntary reserve 850,110 573,327 Other comprehensive loss (6,078) (6,078) Accumulated profits 131,004 292,444 TOTAL EQUITY 1,865,591 1,734,587 LIABILITIES Non-current liabilities Trade payables 23 3,758 3,245 Other payables 24 365,495 216,002 Borrowings 25 419,069 408,530 Deferred revenue 26 123,879 124,455 Salaries and social security payable 27 9,170 7,166 Benefit plans 17,203 15,709 Deferred tax liability 28 739,508 791,624 Provisions 30 23,162 24,748 Total non-current liabilities 1,701,244 1,591,479 Current liabilities Trade payables 23 656,023 873,322 Other payables 24 129,824 129,653 Borrowings 25 126,690 129,519 Deferred revenue 26 641 119 Salaries and social security payable 27 46,540 71,256 Benefit plans 1,441 1,659 Income tax payable 28 69,391 - Tax liabilities 29 48,662 39,461 Provisions 30 18,301 9,315 Total current liabilities 1,097,513 1,254,304 TOTAL LIABILITIES 2,798,757 2,845,783 TOTAL LIABILITIES AND EQUITY 4,664,348 4,580,370 The accompanying notes are an integral part of the Condensed Interim Consolidated Financial Statements. 7 CONDENSED INTERIM CONSOLIDATED

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS edenor Condensed Interim Consolidated Statement of Changes in Equity for the six-month period ended June 30, 2025 presented in comparative form (Stated in millions of constant pesos – Note 3) Share capital Adjustment to share capital Treasury stock Adjustment to treasury stock Additional paid-in capital Cost treasury stock Legal reserve Voluntary reserve Other reserve Other comprehen- sive results Accumula- ted (losses) profits Total equity Balance at December 31, 2023 restated 875 854,608 31 18,324 11,818 (70,036) 59,204 573,327 - (8,694) (20,767) 1,418,690 Other Reserve Constitution - Share-based compensation plan - - - - - - - - 70 - - 70 Payment of Other Reserve Constitution - Share-based compensation plan - 47 - (47) 70 - - - (70) - - - Income for the six-month period restated - - - - - - - - - - 188,115 188,115 Balance at June 30, 2024 875 854,655 31 18,277 11,888 (70,036) 59,204 573,327 - (8,694) 167,348 1,606,875 Other comprehensive results - - - - - - - - - 2,616 - 2,616 Income for the six-month complementary period restated - - - - - - - - - - 125,096 125,096 Balance at December 31, 2024 875 854,655 31 18,277 11,888 (70,036) 59,204 573,327 - (6,078) 292,444 1,734,587 Ordinary Shareholders’ Meeting held on April 28, 2025: Appropiation of reserves (Note 32) - - - - - - 15,661 276,783 - - (292,444) - Income for the six-month period - - - - - - - - - - 131,004 131,004 Balance at June 30, 2025 875 854,655 31 18,277 11,888 (70,036) 74,865 850,110 - (6,078) 131,004 1,865,591 The accompanying notes are an integral part of the Condensed Interim Consolidated Financial Statements. 8 CONDENSED INTERIM CONSOLIDATED

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS edenor Condensed Interim Consolidated Statement of Cash Flows for the six-month period ended June 30, 2025 presented in comparative form (Stated in millions of constant pesos – Note 3) Note 06.30.25 06.30.24 Restated (1) Cash flows from operating activities Income for the period 131,004 188,115 Adjustments to reconcile net (loss) income to net cash flows from operating activities: Depreciation of property, plant and equipment 13 83,259 84,821 Depreciation of right-of-use assets 14 3,725 5,380 Loss on disposals of property, plant and equipment 13 2,786 2,064 Net accrued interest 11 135,880 268,167 Income from customer surcharges 10 (12,222) (13,460) Exchange difference 11 23,449 7,252 Income tax 28 32,986 (157,643) Allowance for the impairment of trade and other receivables 9 9,936 5,479 Adjustment to present value of receivables 11 2,230 3,480 Provision for contingencies 30 14,474 13,338 Changes in fair value of financial assets and financial liabilities 11 (9,560) 235,738 Accrual of benefit plans 9 3,523 11,312 Loss on integration in kind of Corporate Notes 11 - 1,612 Income from non-reimbursable customer contributions 10 (881) (185) Other financial costs 11 28,558 19,510 Result from investment in subsidiary and interest in joint ventures 54 59 Agreement on the Regularization of Obligations 2.b (168,220) - Monetary gain (RECPAM) (144,440) (544,015) Changes in operating assets and liabilities: Increase in trade receivables (100,809) (298,076) Decrease (Increase) in other receivables 20,933 (4,205) Increase in inventories (16,825) (35,760) Increase in deferred revenue 8,466 995 (Decrease) Increase in trade payables (244,712) 256,260 (Decrease) Increase in salaries and social security payable (12,425) 6,758 Increase (Decrease) in benefit plans 29 (1,5

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS edenor Condensed Interim Consolidated Statement of Cash Flows for the six-month period ended June 30, 2025 presented in comparative form (continued) (Stated in millions of constant pesos – Note 3) Note 06.30.25 06.30.24 Restated (1) Cash flows from investing activities Payment of property, plant and equipment (142,204) (176,144) Sale (Purchase) net of Mutual funds and negotiable instruments 103,858 (89,552) Net cash flows used in investing activities (38,346) (265,696) Cash flows from financing activities Proceeds from borrowings 44,524 129,958 Payment of borrowings (42,618) - Payment of lease liability (6,102) (6,900) Payment of interests from borrowings (29,556) (14,008) Payment of Corporate Notes issuance expenses (287) (3,927) Net cash flows generated by financing activities (34,039) 105,123 Increase (Decrease) in cash and cash equivalents 35,531 (59,800) Cash and cash equivalents at the beginning of the year 20 (36,314) 22,879 Exchange difference in cash and cash equivalents 1,143 2,132 Result from exposure to inflation (185) (43) Increase (Decrease) in cash and cash equivalents 35,531 (59,800) Cash and cash equivalents at the end of the period 20 175 (34,832) Supplemental cash flows information Non-cash activities Adquisition of advances to suppliers, property, plant and equipment through increased trade payables (21,334) (13,489) Adquisition of advances to suppliers, right-of-use assets through increased other payables (2,260) (4,563) Adquisition of minority interest through increased other payables (28,999) - (1) See Note 1: Retroactive restatement of the previously issued financial statements – Deferred tax liability generated by the Property, plant and equipment account The accompanying notes are an integral part of the Condensed Interim Consolidated Financial Statements 10 CONDENSED I

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS NOTES Note 1 | General information Empresa Distribuidora y Comercializadora Norte S.A. (hereinafter “ edenor ” or “the Company”) is a corporation ( sociedad anónima ) organized under the laws of the Argentine Republic, with legal address at 6363 Av. Del Libertador Ave - City of Buenos Aires, Argentina, whose shares are listed on Bolsas y Mercados Argentinos S.A. (ByMA) (Argentine Stock Exchange and Securities Market), traded on Mercado Abierto Electrónico S.A. (MAE) (electronic securities and foreign currency trading market), and the New York Stock Exchange (NYSE). The corporate purpose of edenor is to engage in the distribution and sale of electricity within its concession area. Furthermore, it may provide and sale telecommunication services, as well as assign the use of its facilities for that purpose, subscribe or acquire shares of other distribution companies and invest in companies related to the generation, distribution and sale of energy, whether conventional or renewable, as well as in digitization, artificial intelligence and critical minerals-related projects. In addition, the Company may provide advisory, training, maintenance, consulting, and management services, act as trust agent and serve as trustee in credit transactions related to the generation, distribution and sale of electricity. These transactions may be conducted directly by edenor or through subsidiaries or related companies, both domestically and internationally. The Company’s economic and financial situation After the first six months of 2025, despite the fact that this period ended with negative working capital, the trend towards improvement in the Company’s economic performance that had begun in 2024 continued, driven mainly by the recent electricity rate increases, including the approval of the 2025-2030 Electricity Rate Review (Note 2.a). During this six-month period, the periodic monthly adjustments of t

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS NOTES · The BCRA will buy or sell dollars when the exchange rate at the MLC operates outside the bands. This, which is largely possible thanks to the IMF’s contribution of liquid funds mentioned in the preceding paragraph, would facilitate a transition without disruptions in the ongoing disinflation process. · All restrictions on access to the MLC related to government assistance received during the pandemic, subsidies, the public-sector employment and others are eliminated. · Imports of (a) goods and services may be paid through the MLC from the date of customs entry registration and from the date the service is rendered, respectively (previously, there was a 30-day waiting period); (b) capital goods may be paid through the MLC as follows: an advance payment of 30%, 50% from the date of shipment at the port of origin, and 20% from the date of customs entry registration; (c) services between related companies may be paid through the MLC after 90 days from the date the service is rendered (previously the timeframe was 180 days). · Access to the MLC is authorized for the purpose of paying dividends to non-resident shareholders in respect of realized earnings recognized in financial statements for fiscal years beginning on or after January 1, 2025. In this framework, the BCRA provides for a monetary system aimed at a tighter monitoring of the money supply, based on the non-financing of the fiscal policy by the BCRA, and of zero monetary issuance for the remuneration of the BCRA’s remunerated liabilities. It is expected that the aforementioned measures, as a whole, will boost activity and investment, the recovery of domestic savings and credit to the private sector, increasing monetary predictability, exchange rate flexibility and unrestricted reserves that support the new economic program. Furthermore, on May 21, 2025, the Company, the Federal Government and CAMMESA entered into a Memorandum of A

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS NOTES 06.30.24 As previously reported RECPAM (Inflationary effect) 06.30.24 Error correction 06.30.24 Restated Income before taxes 21,856 8,616 30,472 - 30,472 Income tax 85,724 33,792 119,516 38,127 157,643 Income of the period 107,580 42,408 149,988 38,127 188,115 Basic and diluted income per share: Basic and diluted income per share: 122.95 48.46 171.41 43.58 214.99 Profit and loss items of the “Adjustment” column are also included in both the Statement of Changes in Equity and the Statement of Cash Flows at the end of the period. Note 2 | Regulatory framework At the date of issuance of these condensed interim consolidated financial statements, there exist the following changes with respect to the situation reported by the Company in the Consolidated Financial Statements as of December 31, 2024: a) Electricity rate situation On March 7, 2025, by means of Resolution No. 160/2025, the ENRE approved the values of the Company’s electricity rate schedule, effective from the billing relating to the reading of meters subsequent to 12:00 AM on March 1, 2025, for Levels 1, 2 and 3, as well as for neighborhood and town clubs (CdByP) and public welfare entities, feed-in tariffs for User-Generators, and electricity rate values applicable to the self-managed metering system, in line with the new seasonal reference prices applicable in the March 1-April 30, 2025 period, approved by SE Resolution No. 110/2025. In this regard, and in accordance with the service quality regulations for the 2025-2030 five-year period, the aforementioned ENRE Resolution approves the average VAD values for the assessment of the service, technical product and commercial service-related penalties set in KWh, replacing the calculation methodology of the previous 2017 RT, as from March 1, 2025, as provided for in ENRE Resolutions Nos. 3 and 8/2025. A

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS NOTES The aforementioned resolution provides for: - The approval of the Company’s electricity rate schedule effective from the billing relating to the reading of meters subsequent to 12:00 AM on May 1, 2025, with a 3% increase in the CPD, plus a monthly increase of 0.42% in real terms starting on June 1, 2025, and continuing in the months thereafter through November 1, 2027. The adjustment will take into consideration the price effect determined by the indexation formula, with a monthly frequency, and the annual adjustment that may arise due to deviations from compliance with the investment plan. - The approval of the adjustment mechanism to be applied on a monthly basis to the CPD, resulting from the indexation formula based on price indexes (IPC -consumer price index- and IPIM -wholesale price index-). - The approval of the Efficiency Incentive Factor (E Factor). - The updating of

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