Cresud to distribute ARS 65,079,917,808 cash and 12,700,000 IRSA

Rhea-AI Filing Summary

Cresud declared a dividend consisting of cash and an in‑kind distribution of IRSA shares, following approvals on October 30, 2025. The total cash dividend is ARS 65,079,917,808.30 and the in‑kind portion totals 12,700,000 IRSA shares valued at ARS 2,260.00 each as of October 29, 2025. Shareholders of record on November 4, 2025 will have funds and shares made available from November 7, 2025, or later where local rules require.

The cash dividend equals ARS 103.8769027273 per Cresud common share (par ARS 1) and ARS 1,038.769027273 per ADS, equivalent to 10.38769027273% of share capital entitled to dividends, based on 626,509,995 shares outstanding. The in‑kind distribution is 0.020271025365 IRSA shares per Cresud share and 0.20271025365 per ADS, equivalent to 4.5812517324644%. Fractions will be settled in cash. A 7% withholding tax applies to both components and will be deducted from the cash dividend.

Insights

Equity analyst

Large dividend split between cash and IRSA shares; tax withheld.

Cresud approved a two‑part distribution: ARS 65,079,917,808.30 in cash and 12,700,000 IRSA shares valued at ARS 2,260.00 each as of October 29, 2025. Per‑security amounts are ARS 103.8769027273 per common share and ARS 1,038.769027273 per ADS, with an in‑kind ratio of 0.020271025365 IRSA per share (0.20271025365 per ADS).

The distribution corresponds to 10.38769027273% of share capital for cash and 4.5812517324644% for the in‑kind portion, based on 626,509,995 shares outstanding. A 7% withholding will be deducted from the cash leg, covering both components under Argentine tax rules.

Record date is November 4, 2025, with availability from November 7, 2025 (or later per local regulations). Actual net cash to holders depends on withholding and any fractional share cash settlement handled by Caja de Valores and the ADS depositary.

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 October, 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

Attached is an English translation of the letter dated October 30, 2025, filed by the Company with the Bolsa de Comercio de Buenos Aires and the Comisión Nacional de Valores.

Buenos Aires – October 30, 2025 – Cresud Sociedad Anónima Comercial, Inmobiliaria, Financiera y Agropecuaria  (NASDAQ: CRESY, BYMA:CRES), informs that in accordance with the resolutions adopted by the Ordinary and Extraordinary General Shareholders’ Meeting held on October 30, 2025, and by the Board of Directors’ meeting held on the same date, pursuant to the delegations granted by the Shareholders’ Meeting, a cash dividend in the amount of ARS 65,079,917,808.30 (sixty-five billion seventy-nine million nine hundred seventeen thousand eight hundred eight pesos with 30/100) and a dividend in kind in the amount of ARS 28,702,000,000.00 (twenty-eight billion seven hundred two million pesos) will be made available to shareholders as from November 7, 2025, or on such later date as may apply pursuant to the regulations in force in the jurisdictions where the Company’s shares are listed (the “Availability Date”).

The dividend in kind will consist of the delivery of 12,700,000 (twelve million seven hundred thousand) book-entry non-endorsable registered common shares of IRSA INVERSIONES Y REPRESENTACIONES S.A., with a par value of ARS 10 each, owned by the Company, at the closing price of ARS 2,260.00 as of October 29, 2025, all charged to the fiscal year ended June 30, 2025. This distribution is equivalent to 10.38769027273% of the share capital entitled to receive dividends in the case of the cash dividend and 4.5812517324644% in the case of the dividend in kind, based on a total of 626,509,995 shares outstanding.

With respect to the cash dividend, the amount per common share (par value ARS 1) will be ARS 103.8769027273 and the amount per American Depositary Share (“ADS”) will be ARS 1,038.769027273. With respect to the dividend in kind, shareholders will receive 0.020271025365 IRSA shares (par value ARS 10) per Cresud common share, and 0.20271025365 IRSA shares (par value ARS 10) per ADS, payable to all shareholders of record as of November 4, 2025, according to the records kept by Caja de Valores S.A.

Fractions of shares will be settled in cash in accordance with the regulations of Bolsas y Mercados Argentinos S.A. concerning fractions of less than one (1) share or one (1) ADS.

ADS holders will receive the share distribution through The Bank of New York Mellon, depositary of such certificates, as from the date resulting from the regulations applicable in the jurisdiction where the Company’s ADSs are listed.

Payment will be made through Caja de Valores S.A., at its offices located at 25 de Mayo 362, City of Buenos Aires, from 10:00 a.m. to 3:00 p.m.

ADS holders will receive the corresponding dividend amounts through The Bank of New York Mellon, depositary of such certificates, as from the date resulting from the regulations applicable in the jurisdiction where the Company’s ADSs are listed.

Shareholders are informed that the dividend distribution is subject to the 7% withholding tax established by Article 97 of the Argentine Income Tax Law (as amended by Executive Order No. 824/2019 and subsequent regulations). Pursuant to AFIP General Resolution No. 4478/2019, the withholding applicable to both the cash and in-kind dividend will be deducted directly from the cash dividend.

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

October 30, 2025

FAQ

What dividend did Cresud (CRESY) declare on its 6-K?

A cash dividend of ARS 65,079,917,808.30 and an in‑kind distribution of 12,700,000 IRSA shares, available from November 7, 2025.

What is the Cresud (CRESY) dividend per common share and per ADS?

ARS 103.8769027273 per common share and ARS 1,038.769027273 per ADS.

How many IRSA shares will Cresud (CRESY) holders receive per share/ADS?

0.020271025365 IRSA shares per Cresud share and 0.20271025365 per ADS.

What are the key dates for the Cresud (CRESY) dividend?

Record date is November 4, 2025; availability from November 7, 2025, or later per local regulations.

Is there any tax withholding on Cresud’s dividend?

Yes. A 7% withholding tax applies to both components and will be deducted from the cash dividend.

How are fractional IRSA shares handled for Cresud (CRESY) holders?

Fractions under one share or one ADS will be settled in cash per BYMA regulations.

How will ADS holders of Cresud (CRESY) receive the dividend?

Through The Bank of New York Mellon, the ADS depositary, per applicable jurisdictional regulations.