Business Context and Reporting Period
This Form 6-K filing by Central Puerto S.A. (Port Central S.A.) is dated September 16, 2026. The report announces a cash dividend payment resolution by the Board of Directors, based on undistributed, realized, and liquid earnings computed from January 1, 2025, pursuant to the audited balance sheet as of December 31, 2025.
Key Financial Metrics
- Total Dividend Amount: $247,344,290,288 (Argentine Pesos).
- Dividend Per Share: $164.00 (Argentine Pesos).
- Currency: Payments are made in Argentine Pesos, with an option for foreign shareholders to receive U.S. dollars subject to Central Bank of Argentina regulations (MULC access).
- Tax Withholding: A 7% withholding tax applies to the dividend distribution where applicable under Section 97 of the Income Tax Law.
- Other Financials: The filing does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity metrics beyond the dividend declaration.
Material Changes
The filing does not present comparative financial data or material changes in operational metrics versus prior periods. The primary material event is the partial reversal of the Optional Reserve for the Payment of Dividends to distribute the aforementioned earnings.
Guidance, Outlook, and Risks
- Payment Logistics: The dividend payment date is September 25, 2026. The record date (Cut-off Date) is September 18, 2026.
- Foreign Shareholder Option: Foreign shareholders may elect to receive dividends in U.S. dollars abroad if the Company has access to the MULC. This option must be exercised between September 21 and September 22, 2026.
- Tax Contingencies: The Company will reimburse itself for Personal Property Tax amounts paid on behalf of shareholders. Income tax withholding is mandatory where applicable.
- Verification Risks: The Company reserves the right to request documentation to verify foreign shareholder status and may declare the dollar conversion option invalid if status is not confirmed.
Investor Verification Checklist
- Confirm shareholding status as of the September 18, 2026 Cut-off Date.
- Foreign shareholders must notify Caja de Valores S.A. between September 21 and September 22, 2026, to exercise the U.S. dollar payment option.
- Verify the applicable exchange rate on the Payment Date (September 25, 2026) if electing the dollar option.
- Account for the 7% income tax withholding and potential Personal Property Tax reimbursements when calculating net proceeds.