Business Context and Reporting Period
Company: IRSA Inversiones y Representaciones Sociedad Anonima (IRSA Investments & Representations Inc.)
Filing Type: Form 6-K (Report of Foreign Issuer)
Date: October 30, 2025
Context: The filing announces the approval of a cash dividend by the Ordinary and Extraordinary General Shareholders' Meeting and the Board of Directors. The dividend is charged to the fiscal year ended June 30, 2025.
Key Financial Metrics
The filing focuses exclusively on dividend distribution details and does not provide comprehensive financial statements (revenue, profit, cash flow, margins, debt, or liquidity).
- Total Dividend Amount: ARS 173,787,960,684.31
- Dividend Yield on Capital: 2,248.41108587223% of stock capital
- Shares Eligible: 772,936,772 shares (Nominal Value: ARS 10)
- Dividend Per Ordinary Share: ARS 224.841108587223
- Dividend Per Global Depositary Share (GDS): ARS 2,248.41108587223
Material Changes
The filing does not report material changes in operational performance, revenue, or balance sheet items compared to prior periods. The primary material event is the declaration of a significant cash dividend.
Guidance, Outlook, and Risks
Payment Schedule:
- Record Date: November 3, 2025
- Payment Date: November 4, 2025 (or subsequent date per jurisdictional regulations)
- Payment Method: Via Caja de Valores S.A. for local shares; via The Bank of New York Mellon for GDS holders.
- Dividend distribution is subject to a 7% withholding tax under Section 97 of the Income Tax Law (Decree 824/2019 and modifications).
Investor Verification Checklist
- Verify the record date (November 3, 2025) to ensure eligibility for the dividend.
- Confirm the net dividend amount after the mandatory 7% withholding tax.
- Check specific payment dates for Global Depositary Shares (GDS) as they may differ based on listing jurisdiction regulations.
- Review the full 20-F filing for the fiscal year ended June 30, 2025, to understand the underlying earnings supporting this dividend.