{"url_path":"/sec/irs/10-k/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"20-F/A","doc_date":"2026-06-30","source_url":"https://www.sec.gov/Archives/edgar/data/933267/0000933267-26-000043-index.html","accession_number":"0000933267-26-000043","cik":"0000933267","ticker":"IRS","issuer_name":"IRSA INVESTMENTS & REPRESENTATIONS INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/933267/0000933267-26-000043-index.html","primary_entity_key":"0000933267","primary_entity_name":"IRSA INVESTMENTS & REPRESENTATIONS INC"},"word_count":889,"has_tables":true,"body_markdown":"20-F/A\n1\na20fa.htm\nPRIMARY DOCUMENT\n\na20fa\n\n \n\n \n\nUnited States\n\nSECURITIES AND EXCHANGE COMMISSION\n\nWashington, D.C. 20549\n\n \n\nFORM 20-F/A\n\nAmendment No. 1\n\n \n\n☐ REGISTRATION STATEMENT PURSUANT TO SECTION\n12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934\n\n \n\nOR\n\n \n\n☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15 (d)\nOF THE SECURITIES EXCHANGE ACT OF 1934\n\n \n\nFor\nthe fiscal year ended June 30, 2025\n\n \n\n OR\n\n \n\n☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15\n(d) OF THE SECURITIES EXCHANGE ACT OF 1934\n\n \n\n OR\n\n \n\n☐ SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR\n15 (d) OF THE SECURITIES AND EXCHANGE ACT OF 1934\n\n \n\nDate of\nevent requiring this shell company report ___\n\n \n\nCommission file number 001-13542\n\n \n\nIRSA Inversiones y Representaciones Sociedad\nAnónima\n\n(Exact\nname of Registrant as specified in its charter)\n\n \n\nIRSA Investments and Representations Inc.\n\n(Translation\nof Registrant’s name into English)\n\n \n\nRepublic of Argentina\n\n(Jurisdiction\nof incorporation or organization)\n\n \n\nCarlos M. Della Paolera 261, 9th Floor\n(C1001ADA)\n\n \n\n \n\nCity of Buenos Aires, Argentina\n\n(Address of principal executive offices)\n\n \n\nMatías Iván Gaivironsky, Chief Financial and\nAdministrative Officer\n\nTel.: +54(11) 4323-7449 - ir@irsa.com.ar\n\nCarlos M. Della Paolera 261, 9th Floor, (C1001ADA) - City of Buenos\nAires, Argentina\n\n(Name,\nTelephone, E-mail and/or Facsimile number and Address of Company\nContact Person)\n\n \n\n Securities\nregistered or to be registered pursuant to Section 12 (b) of the\nAct.\n\n \n\n  \n\nTitle of each class\n\n \n\nTrading Symbol\n\n \n\nName of each exchange on which registered\n\nGlobal\nDepositary Shares, each representing ten shares of Common\nStock\n\n \n\nIRS\n\n \n\nNew\nYork Stock Exchange\n\nCommon\nStock, par value ARS 10.00 per share\n\n \n\n \n\n \n\n New\nYork Stock Exchange*\n\n  \n\n*Not\nfor trading, but only in connection with the registration of Global\nDepositary Shares, pursuant to the requirements of the Securities\nand Exchange Commission.\n\n \n\nSecurities\nregistered or to be registered pursuant to Section 12 (g) of the\nAct: None\n\n \n\nSecurities\nfor which there is a reporting obligation pursuant to Section 15\n(d) of the Act: None\n\n \n\nIndicate\nthe number of outstanding shares of each of the issuer’s\nclasses of capital or common stock as of the close of the period\ncovered by the Annual Report: 762,520,793.\n\n \n\nIndicate\nby check mark if the registrant is a well-known seasoned issuer, as\ndefined in Rule 405 of the Securities Act: \n\n☐ Yes ☒ No\n\n \n\nIf this\nreport is an annual or transition report, indicate by check mark if\nthe registrant is not required to file reports pursuant to Section\n13 or 15 (d) of the Securities Exchange Act of 1934.\n\n☒ Yes ☐ No\n\nNote:\nChecking the box above will not relieve any registrant required to\nfile reports pursuant to Section 13 or 15(d) of the Securities\nExchange Act of 1934 from their obligations under those\nSections\n\n \n\nIndicate\nby check mark whether the registrant (1) has filed all reports\nrequired to be filed by Section 13 or 15 (d) of the Securities\nExchange Act of 1934 during the preceding 12 months (or for such\nshorter period that the registrant was required to file such\nreports), and (2) has been subject to such filing requirements for\nthe past 90 days:  ☒\nYes  ☐ No\n\n \n\nIndicate\nby check mark whether the registrant has submitted electronically\nevery Interactive Data File required to be submitted pursuant to\nRule 405 of Regulation S-T (§232.405 of this chapter) during\nthe preceding 12 months (or for such shorter period that the\nregistrant was required to submit such files). \n\n☒ Yes  ☐\nNo\n\n \n\nIndicate\nby check mark whether the registrant is a large accelerated filer,\nan accelerated filer, a non-accelerated filer or an emerging growth\ncompany. See definition of “large accelerated filer,”\n“accelerated filer” and “emerging growth\ncompany” in Rule 12b-2 of the Exchange Act.:\n\n \n\nLarge\naccelerated filer ☐\n\n \n\nAccelerated\nfiler ☒\n\n \n\nNon-accelerated\nfiler ☐\n\n \n\nEmerging\ngrowth company ☐\n\n \n\n \n\n If\nan emerging growth company that prepares its financial statements\nin accordance with U.S. GAAP, indicate by check mark if the\nregistrant has elected not to use the extended transition period\nfor complying with any new or revised financial accounting\nstandards provided pursuant to Section 13(a) of the Exchange Act.\n☐\n\n \n\n†\nThe term “new or revised financial accounting standard”\nrefers to any update issued by the Financial Accounting Standards\nBoard to its Accounting Standards Codification after April 5,\n2012.\n\n \n\nIndicate\nby check mark whether the registrant has filed a report on and\nattestation to its management’s assessment of the\neffectiveness of its internal control over financial\nreporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C.\n7262(b)) by the registered public accounting firm that prepared or\nissued its audit report. ☒\n\n \n\nIf\nsecurities are registered pursuant to Section 12(b) of the Act,\nindicate by check mark whether the financial statements of the\nregistrant included in the filing reflect the correction of an\nerror to previously issued financial statements. ☐\n\n \n\nIndicate\nby checkmark whether any of those error corrections are\nrestatements that required a recovery analysis of incentive-based\ncompensation received by any of the registrant’s executive\nofficers during the relevant period pursuant to §240.10D-1(b).\n☐\n\n \n\nIndicate\nby check mark which basis of accounting the registrant has used to\nprepare the financial statements included in this\nfiling:\n\n \n\nU.S.\nGAAP ☐\n\nInternational\nFinancial Reporting Standards as issued by the International\nAccounting Standards Board included in this filing: ☒\n\n \n\nOther\n☐\n\n \n\n If “Other” has been checked in response to\nthe previous question, indicate by check mark which financial\nstatement item the registrant has elected to\nfollow:"}