Company: CRESW
Filing Date: 2025-03-17
Form Type: 6-K
Source: 0001654954-25-002875
Chunk: 4

Company: CRESUD INC
Filing Date: 2025-03-17
Form: 6-K
Chunk 4
---
anciera y Agropecuaria**</div>

The table below presents the index for the period between the last fiscal year and as of December 31, 2024, 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                          
 December 31, 2024 (six months) | As of                             
 December 31, 2024 (twelve months) |
|:----------|:-------------------------------|:----------------------------------|
| Price     
 variation | 21%                            | 118%                              |

As a consequence of the aforementioned, these financial statements as of December 31, 2024 were restated in accordance with IAS 29.

#### 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, 2024 and December 31, 2023 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).

#### 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 the Group’s agricultural business are subject to seasonal effects. The harvests and sale of grains in Argentina generally take place each year since June in the case of corn and soybean since March, since October in the case of wheat, and since December in the case of sunflower. In Brazil, the harvest and sale of soybean take place since February, and in