[6-K] IRSA INVESTMENTS & REPRESENTATIONS INC Current Report (Foreign Issuer)

Rhea-AI Filing Summary

IRSA Inversiones y Representaciones S.A. announced a cash dividend approved by shareholders and the Board on October 30, 2025. The total distribution is ARS 173,787,960,684.31, described as 2,248.41108587223% of the stock capital with collection right represented by 772,936,772 shares of nominal value ARS 10.

The dividend equals ARS 224.841108587223 per ordinary share and ARS 2,248.41108587223 per GDS, payable to shareholders of record as of November 3, 2025. Payment will be made as of November 4, 2025 through Caja de Valores S.A.; GDS holders will be paid via The Bank of New York Mellon in accordance with local regulations. The distribution is subject to a 7% withholding tax under section 97 of the Income Tax Law.

Insights

Equity income analyst

Large ARS cash dividend with set record and payment dates.

IRSA declared a cash dividend totaling ARS 173,787,960,684.31, equal to ARS 224.841108587223 per ordinary share and ARS 2,248.41108587223 per GDS. The action reflects a significant cash outflow to equity holders.

The distribution applies to holders of record on November 3, 2025, with payment as of November 4, 2025. Payments route through Caja de Valores S.A. for local shares and The Bank of New York Mellon for GDSs, consistent with listing jurisdictions.

A 7% withholding tax applies under section 97 of the Income Tax Law. Actual holder receipts depend on tax treatment and custodial processes; no use-of-cash details beyond the dividend are stated in the excerpt.

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

 IRSA Inversiones y Representaciones Sociedad Anonima

(Exact name of Registrant as specified in its charter)

IRSA Investments and Representations Inc.

(Translation of registrant´s name into English)

 Republic of Argentina

(Jurisdiction of incorporation or organization)

Carlos Della Paolera 261 9th Floor

(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 ☐ No x

IRSA INVERSIONES Y REPRESENTACIONES SOCIEDAD ANONIMA

(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 – IRSA Inversiones y Representaciones S.A. (NYSE:IRS;BYMA:IRSA), informs that in accordance with the resolution of the Ordinary and Extraordinary General Shareholders’ Meeting dated October 30, 2025 and the Board of Directors meeting, held on the same date, a cash dividend of ARS 173,787,960,684.31, charged to the year ended on June 30, 2025, equivalent to 2,248.41108587223% of the stock capital with collection right represented by a total of 772,936,772 shares with a nominal value ARS 10, will be made available to the shareholders as of November 4, 2025, or on the subsequent date resulting from the application of the regulations in the jurisdictions where the Company's shares are listed.

The amount per ordinary share (VN ARS 10) will be ARS 224.841108587223 and the amount per each Global Depositary Share (GDS) wil be ARS 2,248.41108587223, payable to all shareholders that have such quality as of November 3, 2025, according to the registry held by Caja de Valores S.A.

Payment will be made through Caja de Valores S.A., at its address located at 25 de Mayo 362, City of Buenos Aires, from 10 am to 3 pm.

GDS holders will receive the amounts corresponding to the dividend through The Bank of New York Mellon, depositary of said certificates as of the date resulting from the application of the regulations in force in the jurisdiction where the Company's GDSs are listed.

It is made known that the distribution of dividends is subject to the 7% withholding tax established in section 97 of the Income Tax Law (Decree 824/2019 and modifications).​​​​​​​

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.

	IRSA Inversiones y Representaciones Sociedad Anónima
October 30, 2025	By:	/s/ Saúl Zang
		Saúl Zang
		Responsible for the Relationship with the Markets

FAQ

What dividend did IRSA (IRS) declare?

IRSA declared a cash dividend of ARS 173,787,960,684.31, approved on October 30, 2025.

What is the IRSA dividend per ordinary share and per GDS?

The amount is ARS 224.841108587223 per ordinary share and ARS 2,248.41108587223 per GDS.

What are the IRSA dividend record and payment dates?

Shareholders of record as of November 3, 2025 will be paid as of November 4, 2025.

How will IRSA pay the dividend to holders?

Local shareholders are paid via Caja de Valores S.A.; GDS holders receive payment through The Bank of New York Mellon.

Is the IRSA dividend subject to withholding tax?

Yes. The distribution is subject to a 7% withholding tax under section 97 of the Income Tax Law.

How many IRSA shares are referenced in the announcement?

The notice references 772,936,772 shares with nominal value ARS 10.