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 February,
2026
Cresud
Sociedad Anónima, Comercial,
Inmobiliaria,
Financiera y
Agropecuaria
(Exact name of Registrant as specified in its
charter)
Cresud 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 o No
x
CRESUD
S.A.C.I.F. and A.
(THE
“COMPANY”)
REPORT
ON FORM 6-K
By letter dated February 9, 2026,
the
company reported that in compliance with Section 63 of the Regulations
issued by the Buenos Aires Stock Exchange, this is to report the
following information:
|
1. Results of the fiscal year
|
in million ARS
|
|
|
|
12/31/2025
|
12/31/2024
|
|
Results of the fiscal year (Six month
period)
|
193,932
|
(28,851)
|
|
Attributable to:
|
|
|
|
Shareholders
of the controlling company
|
74,448
|
(25,103)
|
|
Non-controlling
interest
|
119,484
|
(3,748)
|
|
|
|
|
|
2. Other comprehensive income for the fiscal
year
|
in million ARS
|
|
|
|
12/31/2025
|
12/31/2024
|
|
Other comprehensive income for the fiscal year
(Six month period)
|
33,024
|
(111,993)
|
|
Attributable to:
|
|
|
|
Shareholders
of the controlling company
|
11,659
|
(40,280)
|
|
Non-controlling
interest
|
21,365
|
(71,713)
|
|
|
|
|
|
3. Total comprehensive income for the fiscal
year
|
in million ARS
|
|
|
|
12/31/2025
|
12/31/2024
|
|
Total comprehensive income for the fiscal year
(Six month period)
|
226,956 |
(140,844)
|
|
Attributable to:
|
|
|
|
Shareholders
of the controlling company
|
86,107
|
(65,383)
|
|
Non-controlling
interest
|
140,849
|
(75,461)
|
|
|
|
|
|
4. Equity details
|
in million ARS
|
|
|
|
12/31/2025
|
12/31/2024
|
|
Share
Capital
|
647
|
596
|
|
Treasury
shares
|
2
|
72
|
|
Comprehensive
adjustment of capital stock and of treasury
shares
|
324,980
|
325,109
|
|
Warrants
|
17,008
|
27,750
|
|
Share Premium
(i)
|
444,133
|
408,280
|
|
Premium for
trading of treasury shares
|
(46,473)
|
(35,794)
|
|
Legal
Reserve
|
54,826
|
49,392
|
|
Special
Reserve (Resolution CNV 609/12)
|
300,751
|
298,655
|
|
Cost of
treasury share
|
(2,161)
|
(12,816)
|
|
Conversion
reserve
|
(18,934)
|
(52,044)
|
|
Reserve for
securities issued by the Company
acquisition
|
3,126
|
3,126
|
|
Other
reserves
Retained earnings
(i)
|
(32,361)
58,091
|
844
(46,672)
|
|
Shareholders’ Equity attributable to controlling
company’s shareholders
|
1,103,635
|
970,433
|
|
Non-controlling
interest
|
1,503,300
|
1,211,069
|
|
Total shareholder's equity
|
2,606,935
|
2,181,502
|
(i) Within the
framework of the analysis and review of certain accounting records
related to shareholders’ equity, the Company’s
Management detected, as of June 30, 2025, an error in the
calculation of the inflation adjustment of the share premium
related to the exercise of warrants carried out during the fiscal
years ended June 30, 2024, 2023, and 2022. As a result, the
previously issued financial statements were retroactively restated
with respect to the exercise of warrants, recognizing a positive
adjustment (gain).
The Company's market
capitalization as of December 31, 2025, was approximately USD
819.4 million (64,874,243 ADS with a price per ADS of USD
12.63).
As of December 31, 2025, the Company’s principal shareholder
and beneficial owner is Eduardo Sergio Elsztain. Direct or
indirectly, through the vehicles Inversiones Financieras del
Sur S.A (IFISA) and Consultores Venture Capital Uruguay S.A.(CVCU),
owns 233,323,903 shares, accounting for 35.97% of the share capital
(net of treasury shares). Eduardo
Sergio Elsztain is domiciled at Bolivar 108, 1st floor, Buenos
Aires City Center, IFISA is a company incorporated and domiciled at
Calle 8, km 17,500, Edificio Zonamérica 1, local 106,
Montevideo, Uruguay and CVCU
is a
company incorporated and domiciled at Calle 8, km 17,500, Edificio
Zonamérica 1, local
106.
In addition, we report that as of December 31, 2025, after
deducting direct and indirect Eduardo Sergio Elsztain's interest
through IFISA and CVCU, and the treasury shares, the remaining
shareholders held 415,362,189 common, registered, non-endorsable
shares of ARS 1 par value each and entitled to one vote per share,
accounting for 64.03% of the issued and subscribed capital stock
(substracting treasury shares).
It should be considered that in
March 2021 the company increased its share capital by 90 million
shares. For each subscribed share, each shareholder received at no
additional cost 1 warrant, that is, 90 million warrants were
issued. The warrants expire on March 10, 2026 and are listed on the
Buenos Aires Stock Exchange under the symbol “CRE3W”
and on the NASDAQ under the symbol “CRESW”. As of
today, the number of warrants outstanding is
49,708,631.
In
the case that all warrants were converted, the number of shares
issued and subscribed would increase to 725,378,232. We also inform
that if the group of control were to exercise its warrants like the
rest of the shareholders, its stake would increase by 54,180,612
ordinary shares, which would mean a 39.64% stake on the share
capital, that is, 287,504,515
shares.
Below are the highlights for the Second Quarter of
the Fiscal Year ended December 31,
2025:
●
Net income for the first half of fiscal year 2026
reached ARS 193,932 million, compared to a loss of ARS 28,851
million in the same period of 2025. This result was mainly driven
by the gain from changes in the fair value of IRSA investment
properties.
●
Adjusted EBITDA for the period
totaled ARS 137,967 million, 19.0% lower than in the same period of
2025. Adjusted EBITDA from the agribusiness segments amounted to
ARS 15,350 million, while the urban properties and investments
business (through IRSA) contributed ARS 132,333
million.
●
The 2026 regional agricultural campaign is
progressing with good weather conditions and stable international
commodity prices, although still at historically low levels. We
planted 316,000 hectares in the region, 5.8% more than 2025
campaign.
●
In
Argentina, we achieved a record wheat harvest, while summer crops
are developing under some weather-related challenges—mainly
lack of rains in certain areas—although with signs of
improvement in recent weeks.
●
The
livestock business continues to benefit from firm prices and strong
margins, driven by stronger international demand and a domestic
market aligned with this trend.
● During the quarter
and subsequently, we issued Series L and Series LI Notes in the
local market for a total amount of USD 117.2 million.
● On
November 7, 2025, we distributed a dividend of ARS 93,782 million,
consisting of ARS 65,080 million in cash and ARS 28,702 million in
IRSA shares (~8% dividend yield).
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.
|
|
Cresud
Sociedad Anónima, Comercial, Inmobiliaria, Financiera y
Agropecuaria
|
||
|
|
|
||
|
|
By:
|
/S/ Saúl
Zang
|
|
|
|
|
Saúl
Zang
|
|
|
|
|
Responsible
for the Relationship with the Markets
|
|
February 9,
2026