Company: CRESW
Filing Date: 2025-11-25
Form Type: 6-K
Source: 0001034957-25-000027
Chunk: 6

Company: CRESUD INC
Filing Date: 2025-11-25
Form: 6-K
Chunk 6
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 National Consumer Price Index (National CPI) is considered.

The table below presents the index for the period between the last fiscal year and as of September 30, 2025, and for the 12 month period ending on the same date, according to official statistics (INDEC) and following the guidelines described in Resolution 539/18.

|           | As of                             
 September 30, 2025 (three months) | As of                              
 September 30, 2025 (twelve months) |
|:----------|:----------------------------------|:-----------------------------------|
| Price     
 variation | 6%                                | 32%                                |

As a consequence of the aforementioned, these financial statements as of September 30, 2025, were restated in accordance with IAS 29.

<div align='center'>8</div>

#### Cresud Sociedad Anónima,
<div align='center'>**Comercial, Inmobiliaria, Financiera y Agropecuaria**</div>

#### 2.2

#### Accounting policies
The accounting policies applied in the presentation of these Financial Statements are consistent with those applied in the preparation of the Annual Financial Statements, as described in Note 2 to those Financial Statements.

#### 2.3

#### Comparability of information
Balance items as of June 30, 2025, and September 30, 2024, presented in these Financial Statements for comparative purposes arise from the financial statements as of and for such periods, restated according to IAS 29 (See Note 2.1). Certain figures have been corrected and adjusted for the purposes of comparative presentation with those of the current financial period (See Note 1).

#### 2.4

#### Use of estimates
The preparation of Financial Statements at a certain date requires Management to make estimations and evaluations affecting the amount of assets and liabilities recorded and contingent assets and liabilities disclosed at such date, as well as income and expenses recorded during the period. Actual results might differ from the estimates and evaluations made at the date of preparation of these financial statements. In the preparation of these financial statements, the significant judgments made by Management in applying the Group’s accounting policies and the main sources of uncertainty were the same as the ones applied by the Group in the preparation of the Annual Financial Statements described in Note 3 to those Financial Statements.

#### 3.

#### Seasonal effects on operations

#### Agricultural business
Some of the Group’s businesses are more affected by seasonal effects than others. The operations of