form6k
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
6-K
REPORT
OF FOREIGN ISSUER
PURSUANT
TO RULE 13a-16 OR 15b-16 OF
THE
SECURITIES EXCHANGE ACT OF 1934
For
the month of September,
2026
IRSA
Inversiones y Representaciones Sociedad
Anónima
(Exact name of Registrant as specified in its charter)
IRSA
Investments and Representations Inc.
(Translation of registrant´s name into English)
Republic
of Argentina
(Jurisdiction of incorporation or organization)
Carlos Della Paolera
261
(C1001ADA)
Buenos
Aires, Argentina
(Address of principal
executive offices)
Form 20-F ⌧ Form
40-F ☐
Indicate by
check mark whether the registrant by furnishing the information
contained in this Form is also thereby furnishing the information
to the Commission pursuant to Rule 12g3-2(b) under the Securities
Exchange Act of 1934.
Yes ☐ No
x
IRSA
INVERSIONES Y REPRESENTACIONES SOCIEDAD
ANÓNIMA
(THE
“COMPANY”)
REPORT
ON FORM 6-K
By letter dated
September 3, 2026, the Company reported that in compliance
with Section 62 of the Regulations issued by the Buenos Aires Stock
Exchange, this is to report the following information:
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1. Profit for the fiscal year
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in millions of ARS
|
|
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6/30/2026
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6/30/2025
|
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Results for the fiscal year
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420,977
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261,911
|
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Attributable to:
|
|
|
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Shareholders
of the controlling company
|
393,510
|
260,661
|
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Non-controlling
interest
|
27,467
|
1,250
|
|
|
|
|
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2. Other comprehensive income for the fiscal
year
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in millions of ARS
|
|
|
6/30/2026
|
|
|
Other comprehensive income for the fiscal year
|
(1,749)
|
(1,071)
|
|
Attributable to:
|
|
|
|
Shareholders
of the controlling company
|
(1,321)
|
(808)
|
|
Non-controlling
interest
|
(428)
|
(263)
|
|
|
|
|
|
3. Total comprehensive income for the fiscal
year
|
in millions of ARS
|
|
|
6/30/2026
|
|
|
Total comprehensive income for the fiscal year
|
419,228
|
260,840
|
|
Attributable to:
|
|
|
|
Shareholders of the controlling
company
|
392,189
|
259,853
|
|
Non-controlling
interest
|
27,039
|
987
|
|
|
|
|
|
4. Equity details
|
in millions of ARS
|
|
|
6/30/2026
|
6/30/2025
|
|
Share
Capital
|
8,370
|
7,533
|
|
Treasury
shares
|
91
|
92
|
|
Comprehensive
adjustment of capital stock and of treasury shares
|
614,035
|
613,981
|
|
Warrants
|
-
|
33,153
|
|
Share
Premium
|
937,911
|
908,254
|
|
Premium
for trading of treasury shares
|
(85,164)
|
(85,499)
|
|
Legal
Reserve
|
|
89,259
|
|
Special
Reserve (Resolution CNV 609/12)
|
345,332
|
345,332
|
|
Cost
of treasury shares
|
(7,765)
|
(9,589)
|
|
Reserve
for conversion
|
(7,557)
|
(6,236)
|
|
Special
Reserve
|
95,326
|
66,087
|
|
Other
reserves
|
(174,056)
|
(173,964)
|
|
Retained
earnings
|
450,905
|
318,719
|
|
Shareholders’ Equity attributable to controlling
company’s shareholders
|
2,279,754
|
2,107,122
|
|
Non-controlling
interest
|
140,656
|
125,752
|
|
Total shareholders' equity
|
2,420,410
|
2,232,874
|
Pursuant to Article
62 paragraph I) sections 6) and 8) of the aforementioned
Regulations, we inform that at the closing date of the financial
statements, the share capital of the Company is ARS 8,461,159,220
(including treasury shares) represented by
846,115,922 non-endorsable
nominative ordinary shares of Nominal Value ARS 10
each with the right
to 1 vote each. The amount of
outstanding shares, net of treasury shares, is
845,994,994.
The Company's market capitalization as of June 30, 2026 was
approximately USD 1,306 million (84,611,592 GDS with a price per
GDS of USD 15.44).
The
main shareholder of the Company is Cresud S.A.C.I.F. y A. (Cresud)
with 466,459,045 shares directly, which represents 55.14% of the
share capital (net of treasury shares). Cresud is a company
incorporated and registered with the General Inspection of Justice
domiciled at Carlos Della Paolera 261, 9th floor, Autonomous City
of Buenos Aires, Argentina.
We
also inform that as of June 30, 2026, after
deducting Cresud's direct ownership and treasury
shares,
the remaining shareholders held the amount of 379,535,949 common
shares, with a nominal value of ARS 10 each and one vote per share
from the Company that represents 44.86% of the issued share
capital.
Among
the highlights of the fiscal year ended June 30, 2026, the
following are worth noting:
●
Net income
for fiscal year 2026 amounted to ARS 420,977 million, compared to
ARS 261,911 million in 2025, while Adjusted EBITDA from the rental
segments reached ARS 317,725 million, increasing 1.4% YoY, driven
by improved results across the Offices and Hotels
segments.
●
The Shopping Malls
segment maintained a solid operating performance during the year,
with revenues and Adjusted EBITDA broadly in line with
inflation.
●
During the year, we
continued expanding our Shopping Mall portfolio, which reached 18
assets and more than 410,000 sqm of GLA, following the acquisitions
of Al Oeste and Los Gallegos Shopping. We also made progress on the
transformation of Al Oeste into Oeste Outlet and on the
construction of Distrito Diagonal in La Plata, both expected to
open during the next fiscal year.
●
Our Premium Office
portfolio maintained 100% occupancy, and during the year we
launched the development of a new 15,350 sqm GLA office building at
Polo Dot, which will expand and integrate with the Zetta building,
with Mercado Libre as its main tenant.
●
During the year, we
continued making progress on the development of Ramblas del Plata,
our largest mixed-use project, both on the site’s
infrastructure works and its commercialization. We executed five
new land swap agreements during the year and two additional
agreements after year-end, bringing the total number of lots
commercialized in the project to 20 to date.
●
On the financial
front, during the year we issued Notes totaling USD 230 million,
distributed cash dividends representing a dividend yield of
approximately 10% and completed the warrant program issued in
2021.
SIGNATURES
Pursuant to the
requirements of the Securities and Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf
by the undersigned, thereunto duly authorized, in the city of
Buenos Aires, Argentina.
|
|
IRSA
Inversiones y Representaciones Sociedad
Anónima
|
|
|
|
|
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By:
|
/S/ Saúl
Zang
|
|
|
|
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Name:
Saúl Zang
|
|
|
|
|
Title:
Responsible for the Relationship with the Markets
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|
September 3,
2026