Cresud ADR 2026年年度报告和过渡报告

United StatesSECURITIES AND EXCHANGE COMMISSION OR ☒ANNUAL REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934For the fiscal year ended June 30, 2025 OR CRESUD SOCIEDAD ANONIMA COMERCIALINMOBILIARIA 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, 9thFloor (C1001ADA)City of Buenos Aires, Argentina(Address of principal executive offices) Matías Iván GaivironskyChief Financial and Administrative OfficerTel.: +54(11) 4323-7449 - ir@cresud.com.arCarlos 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 class American Depositary Shares (ADSs), eachrepresenting ten shares of Common StockCommon Stock, par value ARS 1.00 per share Securities and Exchange Commission. 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 coveredby the Annual Report: 614,074,273. Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act: or 15 (d) of the Securities Exchange Act of 1934. ☒Yes☐NoNote: Checking the box above will not relieve any registrant required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 from their obligations under those Sections Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the SecuritiesExchange 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 Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant wasrequired 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 emerginggrowth company. See definition of “large accelerated filer,” “accelerated filer” and “emerging growth company” in Rule 12b-2 of the Accelerated filer☒ Large accelerated filer☐ Emerging growth company☐ Non-accelerated filer☐ If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if theregistrant has elected not to use the extended transition period for complying with any new or revised financial accounting standardsprovided pursuant to Section 13(a) of the Exchange Act.☐ 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 ofits internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered publicaccounting 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 registrantincluded 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-basedcompensation 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 AccountingStandards Board included in this filing:☒ 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 ExchangeAct): (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 theSecurities 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 Zang Simpson Thacher & Bartlett LLP425 Lexington AvenueNew York, NY 10017United States of America Eduardo Madero Avenue 942, 25thFloorC1106ACW City of Buenos AiresArgentina EXPLANATORY NOTE June 30, 2025, as filed with the U.S. Securities and Exchange Commission (the “SEC”) on October 24, 2025 (the “2025 Form 20-F”).