[6-K] CRESUD INC Current Report (Foreign Issuer)

Rhea-AI Filing Summary

Cresud S.A.C.I.F. y A. furnished a Form 6-K containing a translation of its annual financial statements as of June 30, 2025 and 2024 and for the years ended June 30, 2025, 2024 and 2023 as Exhibit 99.1. The statements include restatement disclosures for a material error in the computation of the inflation adjustment of the share premium related to the exercise of warrants during the fiscal years ended June 30, 2024, 2023 and 2022. The company states it intends to reflect the correction of this material error in its Form 20-F for the year ended June 30, 2025, which it expects to file in the near future.

Positive

• Disclosure of material error and intent to correct it in the upcoming Form 20-F
• Translated annual financial statements included as Exhibit 99.1, increasing accessibility for English readers

Negative

• Material error in the inflation adjustment of share premium related to warrant exercises for fiscal years 2022-2024
• The Form 6-K does not provide quantitative impact of the restatement or auditor commentary, leaving uncertainty until the 20-F is filed

Insights

Financial Analyst

TL;DR: Material restatement affects prior years' equity adjustments and may require investor reassessment of historical financials.

The disclosure identifies a material error in the inflation adjustment of share premium arising from warrant exercises across fiscal years 2022-2024. Restatements of prior periods can change reported equity and potentially adjusted per-share metrics; the company will correct this in the upcoming Form 20-F. Absent the detailed corrected amounts in this Form 6-K, investors lack the numerical impact and timing certainty, which increases short-term information risk until the 20-F is filed.

Corporate Governance Expert

TL;DR: Timely disclosure is positive for governance, but details are pending in the forthcoming 20-F.

The company has publicly disclosed the restatement and the intention to correct the error in its 20-F, which aligns with transparency expectations. The filing includes translated annual statements as Exhibit 99.1, but does not provide the specific adjusted figures or auditor commentary here. Completion of the 20-F will be needed to assess remediation, controls impact, and any governance implications.

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 September, 2025

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

This Form 6-K includes a translation of our annual financial statements as of June 30, 2025 and 2024 and for the years ended June 30, 2025, 2024 and 2023 (the "Annual Financial Statements") as Exhibit 99.1. These financial statements include restatement disclosures that pertain to the correction of a material error in the computation of the inflation adjustment of the share premium arising from the exercise of warrants during the fiscal years ended June 30, 2024, 2023 and 2022 as disclosed in Note 1 to our Annual Financial Statements. The Company intends to reflect the correction of this material error in its Form 20-F for the year ended June 30, 2025, which is expected to be filed in the near future.

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
September 16, 2025	By:	/S/ Saúl Zang
		Saúl Zang
		Responsible for the Relationship with the Markets

FAQ

What did CRESW disclose in this Form 6-K?

The company disclosed translated annual financial statements as Exhibit 99.1 and a material error in the inflation adjustment of share premium related to warrant exercises for fiscal years ended June 30, 2024, 2023 and 2022.

Will Cresud correct the error in its filings?

Yes. The company stated it intends to reflect the correction of the material error in its Form 20-F for the year ended June 30, 2025, expected to be filed in the near future.

Which fiscal years are affected by the restatement?

The restatement disclosures pertain to fiscal years ended June 30, 2024, 2023 and 2022.

What specific item was misstated?

The misstated item was the inflation adjustment of the share premium arising from the exercise of warrants.

Does this Form 6-K include the corrected numbers?

No. The Form 6-K notes the restatement but does not provide the quantitative corrected figures; those will appear in the forthcoming 20-F.

Where can I find the translated annual financial statements?

The translated annual financial statements are included in this Form 6-K as Exhibit 99.1.