Company: CRESW
Filing Date: 2025-05-23
Form Type: 6-K
Source: 0001654954-25-006069
Chunk: 21

Company: CRESUD INC
Filing Date: 2025-05-23
Form: 6-K
Chunk 21
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 year             |                30,209 |   57,093 |           25,502 |                                  62,505 |              855 |    769 |    176,933 |    113,509 |

(i)

Biological assets with a production cycle of more than one year (that is, cattle) generated “Initial recognition and changes in fair value of biological assets” amounting to ARS 5,402 and ARS (8,632), for the nine-month period ended March 31, 2025 and for the fiscal year ended June 30, 2024, respectively; amounts of ARS 7,518 and ARS (5,271), was attributable to price changes, and amounts of ARS (2,116) and ARS (3,361), was attributable to physical changes, respectively.

During the nine-month period ended March 31, 2025, there were transfers for ARS 1,503 between the fair value hierarchies 1 and 3 of sown land-crops. Likewise, there were no reclassifications among their respective categories.

The fair value less estimated point of sale costs of agricultural produce at the point of harvest (which have been harvested during the period/year) amount to ARS (139,643) and ARS (210,131) for the nine-month period ended March 31, 2025, and the year ended June 30, 2024, respectively.

See information on valuation processes used by the entity in Note 14 to the Annual Financial Statements.

As of March 31, 2025, the better and maximum use of biological assets shall not significantly differ from the current use.

Capitalized cost of production as of March 31, 2025 and 2024 are as follows:

|                                                    | 03.31.2025 | 03.31.2024 |
| Supplies                                           
 and labors                                         |    178,710 |    189,090 |
| Salaries,                                          
 social security costs and other personnel expenses |     11,181 |     12,456 |
| Depreciation                                       
 and amortization                                   |     28,071 |     27,275 |
| Fees                                               
 and payments for services                          |        969 |        747 |
| Maintenance,                                       
 security, cleaning, repairs and others             |      1,502 |      1,771 |
| Taxes,                                             
 rates and contributions