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CRESUD INC

For the period ended Jun 30, 2026. Filed Oct 21, 2026.

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About this filing

The yearly report of a company based outside the US. It covers much of what a 10-K does, and may follow accounting rules other than US ones.

FY2026 · Filed Oct 21, 2026

CRESY$9.13+1.1%Stored close · as of Nov 6, 2026
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 20-F

☐REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934

OR

For the fiscal year ended June 30, 2026

OR

☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934

OR

☐SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
Date of event requiring this shell company report ___

Commission file number 001-29190

CRESUD SOCIEDAD ANONIMA 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 M. Della Paolera 261,9th Floor (C1001ADA),

City of Buenos Aires, Argentina

(Address of principal executive offices)

Matías Iván Gaivironsky

Chief Financial and Administrative Officer

Tel +(5411)4323-7449 –ir@cresud.com.ar

Carlos M. Della Paolera 261,9th Floor, (C1001ADA),

City of Buenos Aires, Argentina

(Name, Telephone, E-mail and/or Facsimile number and Address of Company Contact Person)

Securities registered or to be registered pursuant to Section 12(b) of the Act:

Title of each classTrading SymbolName of each exchange on which registered
American Depositary Shares (ADSs), each representing ten shares of Common StockCRESYThe Nasdaq Stock Market LLC
Common Stock, par value ARS 1.00 per shareThe Nasdaq Stock Market LLC*
*Not for trading, but only in connection with the registration of American Depositary Shares, pursuant to the requirements of the Securities and Exchange Commission.

Securities registered or to be registered pursuant to Section 12(g) of the Act: None

Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act: None

Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the period covered by the Annual Report:709,308,309.

Indicate by check mark if the registrant is a well known seasoned issuer, as defined in Rule 405 of the Securities Act: ☐ Yes ☒No

If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15 (d) of the Securities Exchange Act of 1934. ☒Yes ☐ No

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. ☒Yes ☐ No

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). ☒Yes ☐ No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or an emerging growth company. See definition of “large accelerated filer,” “accelerated filer” and “emerging growth company” in Rule 12b-2 of the Exchange Act.:

Large accelerated filer ☐Accelerated filer ☒Non-accelerated filer ☐Emerging growth company ☐

If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards† provided pursuant to Section 13(a) of the Exchange Act. ☐

†The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.☒

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. ☐

Indicate by checkmark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during the relevant period pursuant to §240.10D-1(b). ☐

Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:

U.S. GAAP☐International Financial Reporting Standards as issued by the International Accounting Standards Board☒Other☐

If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow.

☐ Item 17 ☐ Item 18

If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

☐ Yes ☒ No

(APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE YEARS)

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by the court. ☐ Yes ☐ No

Please send copies of notices and communications from the

Securities and Exchange Commission to:

Carolina ZangJuan Francisco MendezJuan M. Naveira
ZBV AbogadosSimpson Thacher & Bartlett LLP
Eduardo Madero Avenue 942, 25th FloorC1106ACW City of Buenos Aires, Argentina.425 Lexington Avenue New York, NY 10017United States of America

TABLEOF CONTENTS

Page No.
GLOSSARY
DISCLAIMER REGARDING FORWARD-LOOKING STATEMENTSi
AVAILABLE INFORMATIONii
PRESENTATION OF FINANCIAL AND CERTAIN OTHER INFORMATIONiii
Part I1
ITEM 1. Identity of Directors, Senior Management and Advisers1
ITEM 2. Offer Statistics and Expected Timetable1
ITEM 3. Key Information1
A. Reserved1
B. Capitalization and Indebtedness1
C. Reasons for the Offer and Use of Proceeds1
D. Risk Factors2
ITEM 4. Information on the Company61
A. History and Development of the Company61
B. Business Overview70
C. Organizational Structure135
D. Property, Plant and Equipment136
ITEM 4A. Unresolved staff comments138
ITEM 5. Operating and Financial Review and Prospects139
A. Operating Results139
B. Liquidity and Capital Resources181
C. Research and Development, Patents and Licenses, Etc.190
D. Trend Information191
E. Critical Accounting Estimates194
ITEM 6. Directors, Senior Management and Employees196
A. Directors and Senior Management196
B. Compensation202
C. Board Practices205
D. Employees205
E. Share Ownership206
F. Disclosure of Registrant’s Action to Recover Erroneously Awarded Compensation206
ITEM 7. Major Shareholders and Related Party Transactions207
A. Major Shareholders207
B. Related Party Transactions208
C. Interests of Experts and Counsel212
ITEM 8. Financial Information212
A. Consolidated Statements and Other Financial Information212
B. Significant Changes221
ITEM 9. The Offer and Listing221
A. Offer and Listing Details221
B. Plan of Distribution222
C. Markets222
D. Selling Shareholders225
E. Dilution225
F. Expenses of the Issue225
ITEM 10. Additional Information225
A. Share Capital225
B. Memorandum and Articles of Association226
C. Material Contracts234
D. Exchange Controls234
E. Taxation245
F. Dividends and Paying Agents253
G. Statement by Experts253
H. Documents on Display253
I. Subsidiary Information254
ITEM 11. Quantitative and Qualitative Disclosures about Market Risk254
ITEM 12. Description of Securities Other than Equity Securities254
A. Debt Securities254
B. Warrants and Rights254
C. Other Securities254
D. American Depositary Shares254
Part II255
ITEM 13. Defaults, Dividend Arrearages and Delinquencies255
ITEM 14. Material Modifications to the Rights of Security Holders and Use of Proceeds255
ITEM 15. Controls and Procedures255
A. Disclosure Controls and Procedures255
C. Attestation Report of the Registered Public Accounting Firm257
D. Changes in Internal Control Over Financial Reporting257
ITEM 16. Reserved257
A. Audit Committee Financial Expert257
B. Code of Ethics257
C. Principal Accountant Fees and Service258
D. Exemption from the Listing Standards for Audit Committees259
E. Purchases of Equity Securities by the Issuer and Affiliated Purchasers259
F. Change In Registrant’s Certifying Accountant260
G. Corporate Governance260
H. Mine Safety Disclosures264
I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections264
J. Insider Trading Policies264
K. Cybersecurity264
Part III266
ITEM 17. Financial Statements266
ITEM 18. Financial Statements266
ITEM 19. Exhibits267
ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.