| Schedule of provisions |
| | | | | | | | | | | | | | | 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 |
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