Company: CRESW
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001654954-25-012195
Chunk: 2

Company: CRESUD INC
Filing Date: 2025-10-24
Form: 20-F
Item: Item 10
Chunk 2
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·   shifts in consumer purchasing habits and trends;                                                                                                      
·   technological changes and our potential inability to implement new technologies;                                                                      
·   threats of cybersecurity breaches;                                                                                                                    
·   deterioration of regional, national or global businesses and economic conditions;                                                                     
·   the integration of any acquisitions and the failure to realize expected synergies;                                                                    
·   an increase and/or creation of taxes;                                                                                                                 
·   changes in current regulations related to urban and commercial leases;                                                                                
·   incidents of government corruption that adversely impact the development of our real estate projects; and                                             
·   the risk factors discussed under “Risk Factors”.                                                                                                      

Forward-looking statements refer only to the date of this Annual Report, and we undertake no obligation to update or revise any estimate or forward-looking statement due to new information, future events or otherwise. Additional factors or events affecting our business may emerge from time to time, and we cannot predict all of these factors or events, nor can we assess the future.

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AVAILABLE INFORMATION

We file annual and current reports and other information with the United States Securities and Exchange Commission (“SEC”). You may obtain any report, information or other document we file electronically with the SEC at the SEC’s website (http://www.sec.gov) or at our website (http://www.cresud.com.ar). The information contained in our website does not form part of this Annual Report.

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PRESENTATION OF FINANCIAL AND CERTAIN OTHER INFORMATION

General

In this Annual Report, references to “Cresud,” the “Company,” “we,” “us” and “our” means Cresud Sociedad Anónima Comercial, Inmobiliaria, Financiera y Agropecuaria, and its consolidated subsidiaries, unless the context otherwise requires, or where we make clear that such term refers only to Cresud and not to its subsidiaries.

References to “ADSs” are to the American Depositary Shares, each representing 10 shares of our common stock, issued pursuant to the Deposit Agreement, and references to “ADRs” are to the American Depositary Receipts, which represent the ADSs.

Financial Statements

We prepare and maintain our financial books and records in Pesos (as defined below in section “—Currency”) and in accordance with IFRS Accounting Standards, as issued by the IASB and the CNV Rules. Our fiscal year begins on July 1 of each year and ends on June 30 of each year thereafter.

Our