Company: CRESW
Filing Date: 2025-05-23
Form Type: 6-K
Source: 0001654954-25-006069
Chunk: 5

Company: CRESUD INC
Filing Date: 2025-05-23
Form: 6-K
Chunk 5
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 (IPIM) until 2016, considering the average variation of the Consumer Price Index (CPI) of the Autonomous City of Buenos Aires for the months of November and December 2015, because during those two months there were no national IPIM measurements. Then, from January 2017, the National Consumer Price Index (National CPI) is considered.

<div align='center'>7</div>

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

The table below presents the index for the period between the last fiscal year and as of March 31, 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                        
 March 31, 2025 (nine months) | As of                          
 March 31, 2025 (twelve months) |
|:----------|:-----------------------------|:-------------------------------|
| Price     
 variation | 32%                          | 56%                            |

As a consequence of the aforementioned, these financial statements as of March 31, 2025, 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 March 31, 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).

#### 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