Cresud Sociedad Anónima Comercial Inmobiliaria Financiera y Agropecuaria : Dividend Payment

About this update from Cresud Sa

The Company informs that in accordance with the resolution of the Ordinary and Extraordinary General Shareholders' Meeting dated October 30, 2025 and the Board of Directors meeting held on the same date, a cash dividend in the amount of ARS 65,079,917,808.30 and a dividend in kind in the amount of ARS 28,702,000,000.00 will be made available to shareholders as from November 7, 2025. The dividend in kind will consist of the delivery of 12,700,000 shares of IRSA INVERSIONES Y REPRESENTACIONES S.A., with a par value of ARS 10 each, owned by the Company, at the closing price of ARS 2,260.00 as of October 29, 2025. Both dividends are charged to the fiscal year ended June 30, 2025. This distribution is equivalent to 10.38769027273% of the share capital entitled to receive dividends in the case of the cash dividend and 4.5812517324644% in the case of the dividend in kind, based on a total of 626,509,995 shares outstanding. Regarding the cash dividend, the amount per common share (par value ARS 1) will be ARS 103.8769027273, and the amount per American Depositary Share ("ADS") will be ARS 1,038.769027273. Regarding the dividend in kind, shareholders will receive 0.020271025365 IRSA shares (par value ARS 10) per Cresud common share, and 0.20271025365 IRSA shares (par value ARS 10) per ADS, payable to all shareholders of record as of November 4, 2025, according to the records kept by Caja de Valores S.A. Payment will be made through Caja de Valores S.A., at its offices located at 25 de Mayo 362, City of Buenos Aires, from 10:00 a.m. to 3:00 p.m. ADS holders will receive the corresponding dividend amounts through The Bank of New York Mellon, depositary of such certificates, as from the date resulting from the regulations applicable in the jurisdiction where the Company's ADSs are listed. ​​​​​​​ ​​​​ Shareholders are informed that the dividend distribution is subject to the 7% withholding tax established by Article 97 of the Argentine Income Tax Law (as amended by Executive Order No. 824/2019 and subsequent regulations). Pursuant to AFIP General Resolution No. 4478/2019, the withholding applicable to both the cash and in-kind dividend will be deducted directly from the cash dividend.

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