CENTRAL PUERTO S.A. current report, Q3 FY2026

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Business Context and Reporting Period

This Form 6-K filing by Central Puerto S.A. (CPSA) is dated September 16, 2026. The report discloses material news regarding a strategic divestiture and a subsequent extraordinary dividend distribution.

Key Financial Metrics and Transactions

  • Asset Sale: CPSA sold 100% of its shareholding in AbraSilver Resource Corp.
  • Proceeds: Total amount collected was C$228,406,885.
  • Investment Cost: Original investment was C$35,741,477.
  • Realized Gain: The transaction resulted in a recognized gain of C$192,665,408.
  • Dividend Declaration: An extraordinary cash dividend of ARS 247,344,290,288 was declared, equivalent to ARS 164.00 per share.
  • Source of Funds: The dividend is funded by the proceeds from the AbraSilver sale and a partial reversal of the Optional Reserve for the Payment of Dividends.

Material Changes

The primary material change is the complete exit from the AbraSilver investment, deemed no longer strategic. This divestiture generated a significant one-time gain of approximately C$192.7 million, which directly enabled the declaration of a substantial extraordinary dividend.

Outlook, Management Commentary, and Contingencies

  • Dividend Payment Details:
    • Cut-off Date: September 18, 2026.
    • Payment Date: September 25, 2026.
    • Currency Option: Foreign shareholders may elect to receive the dividend in U.S. dollars abroad if the company has access to the MULC (Mercado Único y Libre de Cambios) at the applicable exchange rate. Otherwise, payment will be in Argentine Pesos.
    • Exercise Period: Foreign shareholders must notify Caja de Valores S.A. between September 21 and September 22, 2026.
  • Tax Withholdings:
    • A 7% withholding tax applies to the dividend distribution pursuant to Section 97 of the Income Tax Law.
    • The company will reimburse itself for Personal Property Tax amounts paid on behalf of shareholders.

Investor Verification Checklist

  • Verify the final exchange rate applied for foreign shareholders electing USD payment on the Payment Date.
  • Confirm the company's access to the MULC to ensure the USD payment option is viable.
  • Review the impact of the C$192.7 million gain on the company's 2026 consolidated financial statements.
  • Check the specific tax implications for non-Argentine residents regarding the 7% withholding and Personal Property Tax reimbursement.