Company: CRESW
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001654954-25-012195
Chunk: 261

Company: CRESUD INC
Filing Date: 2025-10-24
Form: 20-F
Item: Item 5
Chunk 261
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 income tax and MPIT credits, trade and other receivables, investment in financial assets, cash and cash equivalents and intangible assets except for rights to receive future units under barter agreements, net of investments in associates with negative equity which are included in provisions in the amount of ARS 162 million, ARS 22 million and ARS 7 million, as of June 30, 2025, 2024 and 2023, respectively.
(iv) See Note 1 to these Consolidated Financial Statements.
(*) The CODM focuses its review on reportable assets.

141

(I) Agriculture line of business

The following tables present the reportable segments of the agriculture line of business: 

                                                                                                                                                                                                  06.30.2025                                                                           
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                                                                                                                           Agricultural production            Land transformation and sales            Corporate              Others                  Total Agricultural business      
                                                                                                                           (million of ARS)                                                                                                                                            
Revenues                                                                                                                                     326,975                                        —                 —                      121,291                                448,266    
Costs                                                                                                                                       (280,439   )                                 (389   )             —                     (105,934   )                           (386,762   )
Initial recognition and changes in the fair value of biological assets and agricultural products at the point of harvest                      17,715                                        —                 —                            —                                 17,715    
Changes in the net realizable value of agricultural products after harvest                                                                     4,642                                        —                 —                            —                                  4,642    
Gross profit / (loss)                                                                                                                         68,893                                     (389   )             —                       15,357                                 83,861    
Net gain from fair value adjustment of investment properties                                                                                       —                                   12,467                 —                            —                                 12,467    
Gain from disposal of farmlands                                                                                                                    —                                   41,992                 —                            —                                 41,992    
General and administrative expenses                                                                                                          (23,258   )                                  (86   )             (5,925   )             (13,194   )                            (42,463   )
Selling expenses                                                                                                                             (35,685   )                               (1,552   )             —                      (21,988   )                            (59,225   )
Other operating results, net                                                                                                                   5,987                                    3,497                 —                        2,472                                 11,956    
Profit / (loss) from operations                                                                                                               15,937                                   55,929                 (5