| PROVISIONS AND ALLOWANCES |
NOTE 9 – PROVISIONS AND ALLOWANCES The evolution of the allowances deducted from the asset is detailed below: | | | | | | | | | | | | | | | Trade receivables | | Other receivables | | Inventories | | | 09.30.25 | | 09.30.24 | | 09.30.25 | | 09.30.24 | | 09.30.25 | | 09.30.24 | At the beginning of the year | | (115,535) | | (93,287) | | (1,645) | | (4,658) | | (9,494) | | (3,630) | Increases | | (97,299) | | (77,335) | | (1,498) | | (1,101) | | (6,167) | | (3,351) | Acquisitions through business combination (*) | | (120,152) | | (161) | | — | | — | | — | | — | Uses and others | | 36,959 | | 10,351 | | 735 | | 1,112 | | 979 | | 277 | RECPAM and currency translation adjustments | | 36,988 | | 59,058 | | 230 | | 2,378 | | (14) | | — | At the end of the period | | (259,039) | | (101,374) | | (2,178) | | (2,269) | | (14,696) | | (6,704) |
(*) See Note 16. The evolution of provisions as of September 30, 2025, and 2024 is as follows: | | | | | | | | | | | | | | | Legal Claims and | | Asset retirement | | | | | | | contingent liabilities | | obligations | | Total provisions | | | 09.30.25 | | 09.30.24 | | 09.30.25 | | 09.30.24 | | 09.30.25 | | 09.30.24 | Current provisions | | | | | | | | | | | | | At the beginning of the year | | 4,737 | | 14,184 | | — | | — | | 4,737 | | 14,184 | Increases - Principal | | 514 | | 2,621 | | — | | — | | 514 | | 2,621 | Acquisitions through business combination (*) | | 14,072 | (**) | — | | 3,764 | | — | | 17,836 | | — | Payments | | (45,162) | | (26,533) | | (1,493) | | — | | (46,655) | | (26,533) | Reclassifications from non-current | | 97,377 | | 18,383 | | 3,749 | | — | | 101,126 | | 18,383 | RECPAM, currency translation adjustments and others | | (4,295) | | (4,146) | | (984) | | — | | (5,279) | | (4,146) | Total current provisions | | 67,243 | | 4,509 | | 5,036 | | — | | 72,279 | | 4,509 | | | | | | | | | | | | | | Non-current provisions | | | | | | | | | | | | | At the beginning of the year | | 27,818 | | 34,016 | | 36,641 | | 35,350 | | 64,459 | | 69,366 | Capital - Other operating costs, net | | 27,812 | | 14,420 | | — | | — | | 27,812 | | 14,420 | Capital - Right-of-use assets | | — | | — | | 9,577 | | 26,104 | | 9,577 | | 26,104 | Increase - Other interest, net | | 50,481 | | 15,574 | | 8,704 | | — | | 59,185 | | 15,574 | Acquisitions through business combination (*) | | 179,294 | (**) | 5,272 | | 56,078 | | — | | 235,372 | | 5,272 | Payments | | (340) | | (4,336) | | — | | — | | (340) | | (4,336) | Reclassifications to current | | (97,377) | | (18,383) | | (3,749) | | — | | (101,126) | | (18,383) | RECPAM, currency translation adjustments and others | | (27,418) | | (13,833) | | (16,094) | | (21,774) | | (43,512) | | (35,607) | Total non-current provisions | | 160,270 | | 32,730 | | 91,157 | | 39,680 | | 251,427 | | 72,410 | Total provisions | | 227,513 | | 37,239 | | 96,193 | | 39,680 | | 323,706 | | 76,919 |
(*) See Note 16. (**) TMA is subject to various lawsuits and claims in labor, tax, regulatory, and other matters, considered in the course of its ordinary business. Information on legal claims and contingent liabilities by their nature is detailed below: | | | Labor contingencies | | 148,956 | Tax contingencies | | 5,632 | Civil and regulatory contingencies | | 38,778 | Total | | 193,366 |
Labor contingencies mainly derive from: | ● | Joint and several liabilities in labor matters; |
| ● | Occupational accidents and diseases; and |
| ● | Salary differences and other compensation payments. |
Tax contingencies mainly derive from claims from ARCA, provincial tax authorities and municipalities. In this case, they primarily relate to: | ● | National and provincial taxes. |
Civil and regulatory contingencies relate to civil, commercial, administrative litigation, regulatory, and other matters. In this case, they primarily relate to: | ● | claims relating to accountability; and |
| ● | fines imposed by regulatory authorities. |
Given the nature of the risks covered by these provisions, it is not possible to precisely determine the probable dates of potential payments. In addition to the aforementioned contingencies, there are other claims filed against TMA by different customer associations related to the industry and market common issues, some of which are in their initial stages. Considering the time elapsed since the acquisition, these claims are being analysed for the purpose of making an appropriate estimation and valuation to be considered in the final allocation of the PPA within the timeframes provided by IFRS 3, given that these estimations involve significant judgments that require more time and additional information for their final allocation. However, based on this preliminary assessment, the final impact of these contingencies, if they occur, is not expected to significantly affect the Company’s financial position, results of operation or liquidity.
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