CRESUD INC. Form 6-K Summary
Business Context and Reporting Period
CRESUD S.A.C.I.F. and A. (CRESUD) filed this Form 6-K on October 30, 2025, reporting resolutions adopted by its Ordinary and Extraordinary General Shareholders' Meeting and Board of Directors held on the same date. The filing details a dividend distribution charged to the fiscal year ended June 30, 2025.
Key Financial Metrics and Dividend Details
The Company declared a total dividend distribution comprising both cash and in-kind components. The filing does not provide revenue, profit, cash flow, or debt metrics for the period.
- Total Cash Dividend: ARS 65,079,917,808.30
- Total Dividend in Kind: ARS 28,702,000,000.00
- Cash Dividend Per Share: ARS 103.8769027273 per common share; ARS 1,038.769027273 per ADS.
- Dividend in Kind Composition: 12,700,000 shares of IRSA INVERSIONES Y REPRESENTACIONES S.A. (valued at ARS 2,260.00 per share as of October 29, 2025).
- In-Kind Distribution Rate: 0.020271025365 IRSA shares per Cresud common share; 0.20271025365 IRSA shares per ADS.
- Shares Outstanding: 626,509,995
Material Changes and Distribution Terms
The primary material event is the declaration of the dividend. The distribution is equivalent to 10.39% of share capital for the cash portion and 4.58% for the in-kind portion. Fractions of shares will be settled in cash. The dividend is subject to a 7% withholding tax under Argentine Income Tax Law, which will be deducted directly from the cash dividend portion.
Outlook, Risks, and Contingencies
The filing does not contain forward-looking guidance, management commentary on future operations, or specific risk factors beyond the standard tax withholding requirement. The availability of dividends is contingent upon regulations in the jurisdictions where the Company's shares are listed.
Key Facts for Investor Verification
- Availability Date: November 7, 2025 (or later per local regulations).
- Record Date: November 4, 2025.
- Tax Implications: 7% withholding tax applies to both cash and in-kind dividends, deducted from the cash payment.
- Payment Method: Cash via Caja de Valores S.A.; In-kind shares via The Bank of New York Mellon for ADS holders.
- Valuation Basis: In-kind shares valued at the closing price of ARS 2,260.00 on October 29, 2025.