Second Quarter 2026 Grupo Supervielle's Financial Statement as of June 30, 2026

Condensed Interim Financial Statements

For the six-month period ended on June 30, 2026, presented on comparative basis in homogeneous currency.

Contents CONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION 2 CONSOLIDATED CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME 4 CONSOLIDATED CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME 6 CONSOLIDATED CONDENSED INTERIM STATEMENT OF CHANGES IN SHAREHOLDERS´ EQUITY 7 CONSOLIDATED CONDENSED INTERIM STATEMENT OF CASH FLOWS 9

1. ACCOUNTING STANDARDS AND BASIS OF PREPARATION 11
2. CRITICAL ACCOUNTING POLICIES AND ESTIMATES 18
3. SEGMENT REPORTING 19
4. FAIR VALUES 22
5. CASH AND DUE FROM BANKS 25
6. RELATED PARTY TRANSACTIONS 25
7. COMPOSITION OF THE MAIN ITEMS OF THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AND CONSOLIDATED INCOME STATEMENT 26
8. CONSIDERATIONS OF RESULTS 30
9. INSURANCE 30
10. MUTUAL FUNDS 31
11. ADDITIONAL INFORMATION REQUIRED BY THE B.C.R.A 31
12. FINANCIAL RISK FACTORS 35
13. ECONOMIC CONTEXT ON GROUP´S OPERATIONS 35
14. TURNOVER TAX 36
15. REPURCHASE OF TREASURY SHARES 37
16. STOCK OPTIONS PLAN 38
17. FOREIGN TRADE FINANCE FACILITATION PROGRAM 39
18. SUBSEQUENT EVENTS 40

SCHEDULE A - DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS, OTHER DEBT SECURITIES, EQUITY INSTRUMENTS 41 SCHEDULE B CLASSIFICATION OF LOANS AND OTHER FINANCING CREDIT ACCORDING TO STATUS AND COLLATERAL RECEIVED 46 SCHEDULE C - CONCENTRATION OF LOANS AND OTHER FINANCING 48 SCHEDULE D BREAKDOWN OF TOTAL LOANS AND OTHER FINANCING 49 SCHEDULE E - PROPERTY, PLANT AND EQUIPMENT 50 SCHEDULE F INVESTMENT PROPERTIES 51 SCHEDULE G - INTANGIBLE ASSETS 52 SCHEDULE H CONCENTRATION OF DEPOSITS 53 SCHEDULE I BREAKDOWN OF FINANCIAL LIABILITIES FROM REMAINING TERMS 54 SCHEDULE L - ASSETS AND LIABILITIES IN FOREIGN CURRENCY 55 SCHEDULE R ALLOWANCE FOR LOAN LOSSES 56 SEPARATE CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION 62 SEPARATE CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME 63 SEPARATE INTERIM CONDENSED STATEMENT OF COMPREHENSIVE INCOME 65 SEPARATE INTERIM CONDENSED STATEMENT OF CHANGES IN EQUITY 66 SEPARATE CONDENSED INTERIM STATEMENT OF CASH FLOW 68

1. ACCOUNTING STANDARDS AND BASIS OF PREPARATION 69
2. CASH AND DUE FROM BANKS 73
3. FAIR VALUES 74
4. INVESTMENT IN SUBSIDIARIES AND ASSOCIATES 75
5. COMPOSITION OF THE MAIN ITEMS OF THE SEPARATE STATEMENT OF COMPREHENSIVE INCOME 76
6. COMPANIES ARTICLE 33 - GENERAL LAW OF COMPANIES AND RELATED ENTITIES 77
7. LOAN AND DEBT ESTIMATED TERMS 80
8. CAPITAL STOCK 80
9. FINANCIAL RISK FACTORS 82
10. RESTRICTIONS ON THE DISTRIBUTION OF PROFITS 82
11. STOCK OPTIONS PLAN 82
12. ECONOMIC CONTEXT ON GROUP´S OPERATIONS 83
13. SUBSEQUENT EVENTS 83

SCHEDULE A DETAILS OF PUBLIC AND PRIVATE SECURITIES 85 SCHEDULE G - INTANGIBLE ASSETS 86 SCHEDULE L ASSETS AND LIABILITIES IN FOREIGN CURRENCY 87

Consolidated Condensed Interim Financial Statements

For the six-month period ended on June 30, 2026, presented on comparative basis in homogeneous currency.

GRUPO SUPERVIELLE S.A.

Name: Grupo Supervielle S.A.

Financial year: N° 51 started on January 1st, 2026

Corporations Article 33 Companies general Law Note 6 to Separate Financial Statements

Composition of Capital Stock as of June 30, 2026

The accompanying notes and schedules are an integral part of the Consolidated Condensed Interim Financial Statement.

The accompanying notes and schedules are an integral part of the Consolidated Condensed Interim Financial Statements

CONSOLIDATED CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME

For the six and three-month period on June 30, 2026 and June 30, 2025 (Expressed in thousands of pesos in homogeneous currency)

The accompanying notes and schedules are an integral part of the Consolidated Condensed Interim Financial Statements.

CONSOLIDATED CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME EARNING PER SHARE

For the six and three-month period on June 30, 2026 and June 30, 2025 (Expressed in thousands of pesos in homogeneous currency)

The accompanying notes and schedules are an integral part of the Consolidated Condensed Interim Financial Statements.

During the period ending June 30, 2026, the Group reported a net loss. Therefore, 2,717 shares were excluded from the calculation of the diluted loss per share due to their antidilutive effect. Conversely, the individual quarter reported a net profit; however, for earnings per share purposes, the cumulative result is considered, which is why the basic and diluted loss per share are equal.

CONSOLIDATED CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME

For the six and three-month period on June 30, 2026 and June 30, 2025 (Expressed in thousands of pesos in homogeneous currency)

The accompanying notes and schedules are an integral part of the Consolidated Condensed Interim Financial Statements.

CONSOLIDATED CONDENSED INTERIM STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY

For the six-month period ended on June 30, 2026 presented on comparative basis

(Expressed in thousands ofpesos)

Other comprehensive income

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The accompanying notes and schedules are an integral part of the Consolidated Condensed Interim Financial Statements.

(1) See Note 15 of these condensed interim consolidated financial statements.

CONSOLIDATED CONDENSED INTERIM STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY

Other comprehensive income

For the six-month period ended on June 30, 2026 presented on comparative basis (Expressed in thousands ofpesos)

The accompanying notes and schedules are an integral part of the Consolidated Condensed Interim Financial Statements

CONSOLIDATED CONDENSED INTERIM STATEMENT OF CASH FLOWS

For the six-month period ended on June 30, 2026 presented on comparative basis (Expressed in thousands of pesos in homogeneous currency)

The accompanying notes and schedules are an integral part of the Consolidated Condensed Interim Financial Statements.

CONSOLIDATED CONDENSED INTERIM STATEMENT OF CASH FLOWS

For the six-month period ended on June 30, 2026 presented on comparative basis (Expressed in thousands of pesos in homogeneous currency)

The accompanying notes and schedules are an integral part of the Consolidated Financial Statements.

(*) In the items "Loans and other financing - Non-Financial Private Sector and Foreign Residents", "Other Assets" and "Other Liabilities" as of June 30, 2026, 7,706,822 leased property usage rights were eliminated, relating to non-monetary transactions.

1. ACCOUNTING STANDARDS AND BASIS OF PREPARATION

   Grupo Supervielle S.A. (hereinafter, "the Group"), is a company whose main activity is investment in other companies, its main income comes from the distribution of dividends from these companies and the obtaining of income from other financial assets.

   The consolidated financial statements of Grupo Supervielle S.A. they have been consolidated, line by line with the financial statements of Banco Supervielle S.A., Sofital S.A. U. F. e I., Supervielle Asset Management S.A., Espacio Cordial de Servicios S.A., Supervielle Seguros S.A., InvertirOnline S.A.U., Portal Integral de Inversiones S.A.U., Micro Lending S.A.U., Supervielle Productores Asesores de Seguros S.A., Supervielle Securities S.A.U. , IOL Holding S.A. and IOL Agente de Valores S.A. As of December 31, 2025, the consolidated financial statements of Grupo Supervielle have also been consolidated with Bolsillo Digital S.A.U. (see Note 1.3).

   The main investment of the Company is its shareholding in Banco Supervielle S.A., a financial entity included in Law No. 21.526 of Financial Institutions and subject to B.C.R.A. regulations, for which the valuation and exposure guidelines used have been adopted by said Entity (see Note 1.1) in accordance with that established in Title IV, Chapter I, Section I, Article 2 of the 2013 Orderly Text of the National Securities Commission (CNV).

   These Consolidated Condensed Interim Financial Statements have been approved by the Board of Directors of the Company at its meeting held on August 10, 2026.

   1. Preparation basis

      These interim condensed consolidated financial statements have been prepared in accordance with: (i) the provisions of

      and (ii) the accounting framework established by the Central Bank of Argentina (BCRA), which is based on IFRS Accounting Standards (IFRS) issued by the International Financial Reporting Standards Board (IASB) and the interpretations issued by the International Financial Reporting Interpretations Committee (IFRIC), for the entities under its supervision, with the following exceptions:
      
      temporary exception to the application of point 5.5. (impairment) of IFRS 9 "Financial Instruments" on debt instruments of the Non-Financial Public Sector.
      
      

      Had IFRS 9 been applied to the debt instruments of the Non-Financial Public Sector, a net reduction in income tax of 10,853 million and 13,032 million would have been recorded in the Group's equity as of June 30, 2026 and December 31, 2025, respectively.

      exception to the provisions of Communication "A" 7014 dated May 14, 2020, where the B.C.R.A. established that Public Sector debt instruments that financial institutions received in exchange from others should be recognized initially at the book value as at the date of such exchange hold the instruments delivered, without analyzing whether or not the accounts established by IFRS 9 or eventually recognize the new instrument received to their market value as set out in that IFRS.
      
      

      If IFRS 9 had been applied to the matters mentioned, the Group's equity would have recorded a net reduction in income tax of 512 million and 12,640 million as of June 30, 2026, and December 31, 2025, respectively.

      In accordance with IAS 34, interim financial information includes an explanation of the events and transactions, occurring since the end of the last annual reporting period, that are significant for understanding the changes in the Group's financial position, financial performance and cash flows, with the aim of updating the information corresponding to the latest financial statements for the annual period ended December 31, 2025 (hereinafter "annual financial statements"). For these reasons, these interim condensed consolidated financial statements do not include all the information that would be required by complete financial statements prepared in accordance with International Financial Reporting Standards, and therefore, for a proper understanding of the information included therein, they should be read in conjunction with the annual financial statements.

      The Group's Management has concluded that these financial statements fairly present the financial position, financial performance, and cash flows.

      The preparation of condensed consolidated interim financial statements requires the Group to make estimates and evaluations that affect the amount of assets and liabilities recorded, and the disclosure of contingencies, as well as the income and expenses recorded in the period. In this regard, estimates are made to calculate, for example, provisions for

      credit risk, the useful lives of property, plant and equipment, depreciation and amortization, the recoverable value of assets, the tax charge on earnings and the fair value of certain financial instruments. The actual future results may differ from the estimates and evaluations made at the date of preparation of these interim condensed consolidated financial statements.

      The areas that involve a greater degree of judgment or complexity or areas in which the assumptions and estimates are significant to the consolidated interim condensed financial statements are described in Note 2.

      As of the date of issuance of these financial statements, they are pending transcription to the Inventory and Balance Sheet Book.

      1. Going concern

         As of the date of these consolidated condensed interim financial statements there are no uncertainties with respect to events or conditions that may raise doubts regarding the possibility that the Group continues to operate normally as a going concern.

      2. Measuring unit

         Figures included in these consolidated condensed interim financial statements are expressed in thousands of Argentine pesos, unless otherwise stated.

         The Group´s consolidated financial statements recognize changes in the currency purchasing power until August 31, 1995. As from such date,

         issued by the Argentine Central Bank, accounting measurements were not re-expressed until December 31, 2001. In
         
         , the application of the method was resumed and became effective on January 1st, 2002. Previous accounting measurements were expressed in the currency as of December 31, 2001.
         
         , in compliance with Decree 664/03 issued by the National Executive Power, the application of the re-expression of financial statements in homogeneous currency was interrupted as from March 1, 2003. Therefore, the Group applied said re-expression until February 28, 2003.
         
         

         In turn, Law No. 27.468 (O.B. 04/12/2018) amended Article 10 of Law No. 23.928 and its amendments, by providing that the repeal of all laws or regulations establishing or authorize indexation by price, currency update, cost variation or any other form of refunding of debts, taxes, prices or tariffs for goods, works or services, does not include the financial statements, to which Article 62 shall continue to apply at the end of of the General Law on Companies No. 19.550 (T.O. 1984) and its amendments.

         The aforementioned body of law also provided for the repeal of Decree No 1269/2002 of July 16, 2002, and its amendments and delegated to the National Executive Branch (PEN), through its date on which the provisions referred to above took effect in respect of the financial statements submitted to them. Therefore, the B.C.R.A., dated February 22, 2019, issued Communication "A" 6651 through which it provided that as of 1 January 2020, the financial statements are drawn up in constant currency. Therefore, the present consolidated financial as of June 30, 2026 have been restated.

      3. Comparative information

         The balances for the period ended December 31, 2025, and the six months period ended June 30, 2025 that are disclosed in these financial statements for comparative purposes arise from the financial statements as of such dates, which were prepared with the regulations in force in said period. Certain amounts in these financial statements have been reclassified to present the information in accordance with the standards in effect as of June 30, 2026.

         It´s worth mentioning that, given the restatement of financial statements pursuant to IAS 29 and the provisions of

         
         
         

         , the Group adjusted for inflation the figures included in the Statement of Financial Position,

         Income Statement,

         notes as of December 31, 2025 and June 30, 2025 to record them in homogeneous currency.

      4. Changes in accounting policies and new accounting standards

         With the approval of new IFRS, modifications or derogations of the standards in force, and once such changes are adopted through Adoption Bulletins issued by Argentine Federation of Professional Councils in Economic Sciences

         (FACPCE), the Argentine Central Bank will determine the approval of such standards for financial entities. In general terms, no anticipated IFRS application shall be allowed unless upon adoption such anticipated measure is specified.

         The changes made during the period ended June 30, 2026 are listed below, which had no significant impact on the

         
         
         Changes during the period ended June 30, 2026: (a) Amendments to IFRS 9 and IFRS 7: Classification and Measurement of Financial Instruments

         These amendments clarify the recognition and derecognition requirements for certain financial assets and liabilities, with a new exception for some liabilities settled through an electronic cash transfer system; they also clarify and add guidance for assessing whether a financial asset meets the criteria for generating only principal and interest payments (SPPI); they add new disclosures for certain instruments with contractual terms that may change cash flows (such as some instruments with features linked to achieving environmental, social, and governance (ESG) objectives); and they update the disclosures for equity instruments designated at fair value through other comprehensive income. The amendments were effective for fiscal years beginning on or after January 1, 2026, and no significant impacts have occurred.

         The changes that have not entered into force as of June 30, 2026: (a) IFRS 18: Presentation and Disclosure in Financial Statements

         This new standard focuses on the presentation of the statement of profit or loss. The key new concepts introduced by IFRS 18 relate to: the structure of the statement of profit or loss; disclosure requirements in the financial statements for certain performance measures reported outside an entity's financial statements (i.e., performance measures defined by management); and improvements to the principles of grouping and disaggregating items in the primary financial statements and in the notes to the financial statements in general. It will be effective for annual periods beginning on or after January 2027. Early application is permitted. Its impact on the Group's financial statements exposure is being assessed.

         (b) IFRS 19: Non-Publicly Responsible Subsidiaries Disclosures

         This voluntary standard allows eligible subsidiaries to replace the disclosures required by each specific IFRS with reduced disclosures that it establishes. It seeks to balance the information needs of users of these entities' financial statements while saving costs for preparers. A subsidiary will be eligible if: it has no public accountability; and its parent company presents consolidated financial statements for public use that comply with IFRS Standards. It will be effective for annual periods beginning in January 2027. Early adoption is permitted. The Group does not expect any impact from the implementation of this standard.

   2. Impairment of financial assets

      The Group evaluates, based on a prospective approach,

      at amortized cost or fair value with changes in another comprehensive income, the exposure resulting from loan
      
      
      
      

      Central Bank.

      The Group measures ECL of financial instruments reflecting the following:

      1. a probability amount, weighed and unbiased, that is defined through the evaluation of a range of possible result;

      2. the temporal value of money; and

      3. the reasonable and sustainable information available at no cost nor excessive effort on the submission date on past events, current conditions, and future economic condition forecasts.

      
      
      

      initial recognition:

      
      
      If, on the submission date, the credit risk of a financial instrument has not increased significantly since its initial recognition, the Group
      
      
      
      

      , from its initial recognition, the instrument is moved

      , but such instrument is not deemed to contain a credit impairment.

      If the financial instrument contains credit impairment,
      
      , the Bank measures ECL at an amount equivalent to the amount of expected credit loss during the useful life term of the asset that result from potential default events within the next 12 months.
      
      
      
      

      , the Group measures ECL during the useful life term of the

      A generalized concept in the measurement of ECL pursuant to IFRS 9 shall be considered prospective information.
      
      Financial assets with impairment on credit value, either purchased or produced, account for those financial assets which have been impaired since initial recognition. ECL of this type of financial instruments is always measured 3
      
      

      The following chart summarizes the impairment requirements pursuant to IFRS 9 (for financial assets that do not entail impairment on credit value, either purchased or produced):

      Changes in the credit quality since initial recognition
      Stage 1	Stage 2	Stage 3
      (initial recognition)	(significant increase of credit risk since initial recognition)	(Impaired credit)
      12 months ECL	Lifetime ECL

      There have been no significant changes in the key judgments and assumptions adopted by the Group for measuring ECL, compared to those reported in the financial statements as of December 31, 2025.

      1.2.6 Maximum exposure to credit risk

      The chart below includes an analysis of credit risk exposure of the financial instruments for which expected credit loss provisions are recognized. The amount of financial assets included in the attached table represents the maximum exposure to credit risk of those assets, including unused overdraft facilities and unused credit card balances:

      Loan Type	June 30, 2026			Total
      	ECL Staging
      	Stage 1	Stage 2	Stage 3
      Promissory notes	823,847,004	12,379,435	17,495,198	853,721,637
      Unsecured corporate loans	385,832,497	35,325,157	60,768,767	481,926,421
      Overdrafts	512,072,762	17,675,488	25,194,392	554,942,642
      Mortgage loans	285,441,743	140,187,367	7,580,137	433,209,247
      Automobile and other secured loans	212,924,262	28,388,081	29,314,385	270,626,728
      Personal loans	284,043,812	148,478,816	49,328,451	481,851,079
      Credit cards	861,767,237	199,524,594	34,934,930	1,096,226,761
      Foreign Trade Loans	848,364,274	51,410,918	32,661,156,00	932,436,348
      Other financing	377,221,603	9,498,325	2,716,188,00	389,436,116
      Other receivables from financial transactions	7,881,250	3,451,242	127,938	11,460,430
      Receivables from financial leases	121,645,042	7,169,345	4,688,273	133,502,660
      Total	4,721,041,486	653,488,768	264,809,815	5,639,340,069

      1.2.8 Credit risk provision

      Allowances for loan losses recognized in the period/year is affected by a range of factors as follows:

      Transfers between Stage 1 and Stage 2 or 3 given financial instruments experience significant increases (or decreases) in credit risk or are impaired over the period/year, months and Lifetime;
      
      Additional assignments for new financial instruments recognized during the period/year, as well as write-offs for withdrawn financial instruments;
      
      Impact on the calculation of ECL of changes in DP, EAD and LGD during the period/year, resulting from the regular updating of model inputs;
      
      Impact on the measurement of ECL because of changes in models and assumptions;
      
      Impact resulting from time elapsing because of the current value updating;
      
      Conversion to local currency for foreign-currency-denominated assets and other movements; and
      
      Financial assets withdrawn during the period/year and application of provisions related to assets withdrawn from the balance sheet during the period/year.
      
      

      The following tables explain the changes in the credit risk provision corresponding to the Group between the beginning and the end of the period/year due to the factors indicated below as of June 30, 2026 and December 31, 2025:

      	Stage 1	Stage 2	Stage 3	Total
      	12-month ECL	Lifetime ECL	Lifetime ECL
      Allowances for loan losses as of 12/31/2025	49,987,767	64,113,236	162,884,504	276,985,507
      Transfers:
      From Stage 1 to Stage 2	(5,277,317)	18,933,634	-	13,656,317
      From Stage 1 to Stage 3	(1,235,906)	-	27,239,656	26,003,750
      From Stage 2 to Stage 3	-	(8,969,386)	26,739,188	17,769,802
      From Stage 2 to Stage 1	2,441,938	(7,576,331)	-	(5,134,393)
      From Stage 3 to Stage 2	-	358,599	(4,080,017)	(3,721,418)
      From Stage 3 to Stage 1	56,719	-	(3,436,414)	(3,379,695)
      Additions	11,371,098	-	-	11,371,098
      Collections	(15,801,576)	(22,237,143)	(5,674,296)	(43,713,015)
      Accruals	15,728	11,351,044	107,033,328	118,400,100
      Withdrawn financial assets	(463,543)	(2,060,694)	(122,092,953)	(124,617,190)
      Exchange Differences and Others	39,791	24,233	56,713	120,737
      Result from exposure to changes in the purchasing power of money	(7,171,837)	(9,128,034)	(17,043,357)	(33,343,228)
      Allowances for loan losses as of 06/30/2026	33,962,862	44,809,158	171,626,352	250,398,372

      	Stage 1	Stage 2	Stage 3	Total
      	12-month ECL	Lifetime ECL	Lifetime ECL
      Allowances for loan losses as of 12/31/2024	33,800,334	20,625,016	27,654,733	82,080,083
      Transfers:
      From Stage 1 to Stage 2	(3,354,337)	23,417,998	-	20,063,661
      From Stage 1 to Stage 3	(623,594)	-	25,083,691	24,460,097
      From Stage 2 to Stage 3	-	(467,286)	4,991,071	4,523,785
      From Stage 2 to Stage 1	1,459,173	(2,927,681)	-	(1,468,508)
      From Stage 3 to Stage 2	-	32,268	(591,766)	(559,498)
      From Stage 3 to Stage 1	6,855	-	(488,136)	(481,281)
      Additions	29,633,794	-	-	29,633,794
      Collections	(10,898,367)	(7,991,879)	(15,642,466)	(34,532,712)
      Accruals	8,591,337	36,193,819	190,048,730	234,833,886
      Withdrawn financial assets	(902,726)	(1,202,969)	(62,579,085)	(64,684,780)
      Portfolio sale	-	-	(3,768,792)	(3,768,792)
      Exchange Differences and Others	313,775	1,297,831	266,480	1,878,086
      Result from exposure to changes in the purchasing power of money	(8,038,477)	(4,863,881)	(2,089,956)	(14,992,314)
      Allowances for loan losses as of 12/31/2025	49,987,767	64,113,236	162,884,504	276,985,507

      	Stage 1	Stage 2	Stage 3	Total
      	12-month ECL	Lifetime ECL	Lifetime ECL
      Assets Before Allowances as of 12/31/2025	4,397,290,600	307,794,296	220,360,007	4,925,444,903
      Transfers:
      From Stage 1 to Stage 2	(308,132,307)	308,132,307	-	-
      From Stage 1 to Stage 3	(38,658,586)	-	38,658,586	-
      From Stage 2 to Stage 3	-	(37,520,658)	37,520,658	-
      From Stage 2 to Stage 1	56,064,384	(56,064,384)	-	-
      From Stage 3 to Stage 2	-	6,094,985	(6,094,985)	-
      From Stage 3 to Stage 1	4,112,906	-	(4,112,906)	-
      Additions	2,287,956,814	-	-	2,287,956,814
      Collections	(2,046,105,658)	(64,721,237)	(5,726,616)	(2,116,553,511)
      Interest accruals	80,234,499	126,403,168	131,430,430	338,068,097
      Withdrawn financial assets	(463,543)	(2,060,694)	(122,092,953)	(124,617,190)
      Portfolio sale	-	-	-	-
      Exchange Differences and Others	14,359,365	181,461	197,315	14,738,141
      Result from exposure to changes in the purchasing power of money	(635,319,494)	(44,260,052)	(25,329,721)	(704,909,267)
      Assets Before Allowances as of 06/30/2026	3,811,338,980	543,979,192	264,809,815	4,620,127,987

      	Stage 1	Stage 2	Stage 3	Total
      	12-month ECL	Lifetime ECL	Lifetime ECL
      Assets Before Allowances as of 12/31/2024	3,660,411,011	118,605,549	44,561,072	3,823,577,632
      Transfers:				-
      From Stage 1 to Stage 2	(127,606,022)	127,606,022	-	-
      From Stage 1 to Stage 3	(29,898,058)	-	29,898,058	-
      From Stage 2 to Stage 3	-	(4,472,300)	4,472,300	-
      From Stage 2 to Stage 1	27,421,853	(27,421,853)	-	-
      From Stage 3 to Stage 2	-	694,079	(694,079)	-
      From Stage 3 to Stage 1	1,167,113	-	(1,167,113)	-
      Additions	3,089,140,137	-	-	3,089,140,137
      Collections	(1,700,921,792)	(38,238,578)	(18,095,894)	(1,757,256,264)
      Interest accruals	164,191,932	155,406,783	231,564,801	551,163,516
      Withdrawn financial assets	(902,726)	(1,202,969)	(62,579,085)	(64,684,780)
      Sale of portfolio	-	-	(3,768,792)	(3,768,792)
      Exchange Differences and Others	192,813,501	5,179,683	2,313,271	200,306,455
      Result from exposure to changes in the purchasing power of money	(878,526,349)	(28,362,120)	(6,144,532)	(913,033,001)
      Assets Before Allowances as of 12/31/2025	4,397,290,600	307,794,296	220,360,007	4,925,444,903

      The following tables explain the classification of loans and other financing by stage corresponding to the Group as of June 30, 2026 and December 31, 2025:

      	As of June 30, 2026			Total
      	Stage 1	Stage 2	Stage 3
      Promissory notes	823,847,004	12,379,435	17,495,198	853,721,637
      Unsecured corporate loans	385,832,497	35,325,157	60,768,767	481,926,421
      Overdrafts	229,589,602	10,489,962	25,194,392	265,273,956
      Mortgage loans	285,441,743	140,187,367	7,580,137	433,209,247
      Automobile and other secured loans	212,924,262	28,388,081	29,314,385	270,626,728
      Personal loans	284,043,812	148,478,816	49,328,451	481,851,079
      Credit card loans	234,547,891	97,200,544	34,934,930	366,683,365
      Foreign Trade Loans	848,364,274	51,410,918	32,661,156,00	932,436,348
      Other financings	377,221,603	9,498,325	2,716,188,00	389,436,116
      Other receivables from financial transactions	7,881,250	3,451,242	127,938	11,460,430
      Receivables from financial leases	121,645,042	7,169,345	4,688,273	133,502,660
      Subtotal	3,811,338,980	543,979,192	264,809,815	4,620,127,987
      Allowances for loan losses	(33,962,862)	(44,809,158)	(171,626,352)	(250,398,372)

      	As of June 30, 2026			Total
      	Stage 1	Stage 2	Stage 3
      Total	3,777,376,118	499,170,034	93,183,463	4,369,729,615

      	As of December 31, 2025			Total
      	Stage 1	Stage 2	Stage 3
      Promissory notes	787,318,189	9,297,738	15,585,513	812,201,440
      Unsecured corporate loans	447,065,025	21,255,570	34,107,446	502,428,041
      Overdrafts	427,051,421	7,133,048	15,775,950	449,960,419
      Mortgage loans	418,754,800	8,529,977	6,991,071	434,275,848
      Automobile and other secured loans	251,862,585	43,733,090	33,565,670	329,161,345
      Personal loans	383,771,087	129,334,730	61,220,609	574,326,426
      Credit card loans	328,349,798	71,651,130	36,333,975	436,334,903
      Foreign Trade Loans	872,696,239	11,384,649	10,218,434	894,299,322
      Other financings	346,312,823	1,518,271	1,823,156	349,654,250
      Other receivables from financial transactions	13,621,304	903,698	20,544	14,545,546
      Receivables from financial leases	120,487,329	3,052,395	4,717,639	128,257,363
      Subtotal	4,397,290,600	307,794,296	220,360,007	4,925,444,903
      Allowances for loan losses	(49,987,767)	(64,113,236)	(162,884,504)	(276,985,507)
      Total	4,347,302,833	243,681,060	57,475,503	4,648,459,396

   3. Consolidation

      A subsidiary is an entity (or subsidiary), including structured entities, in which the Group has control because it (i) has the power to manage relevant activities of the subsidiary (ii) has exposure. or rights. to variable returns from its involvement with the subsidiary. and (iii) can use its power over the subsidiary to affect the amount of the investor´s returns. The existence and the effect of the substantive rights. including substantive rights of potential vote. are considered when evaluating whether the Group has power over the other entity. For a right to be substantive. the right holder must have the practical competence to exercise such right whenever it is necessary to make decisions on the

      . The Group can have control over an entity. even when it has fewer voting powers than those required for the majority.
      
      

      Accordingly. the protecting rights of other investors. as well as those related to substantive changes in the subsidiary´ activities or applicable only in unusual circumstances, do not prevent the Group from having power over a subsidiary. The subsidiaries are consolidated as from the date on which control is transferred to the Group, ceasing its consolidation as from the date on which control ceases.

      The following chart provides the subsidiaries which are object to consolidation:

      Company	Condition	Legal Adress	Principal Activity	Percentage of Participation
      				06/30/2026		12/31/2025
      				Direct	Direct and Indirect	Direct	Direct and Indirect
      Banco Supervielle S.A.	Controlled	Reconquista 330, C.A.BA., Argentina	Commercial Bank	97.12%	99.90% (1)	97.12%	99.90% (1)
      Supervielle Asset Management S.A.	Controlled	San Martín 344, C.AB.A., Argentina	Asset Management and Other Services	95.00%	100.00%	95.00%	100.00%
      Sofital S.A.U. F. e I.	Controlled	San Martín 344, 16th floor, C.A.B.A., Argentina	Financial operations and administration of marketable securities	100.00%	100.00%	100.00%	100.00%
      Espacio Cordial de Servicios S.A.	Controlled	Patricias Mendocinas 769, Ciudad de Mendoza, Argentina(2)	Trading of products and services	95.00%	100.00%	95.00%	100.00%
      Supervielle Seguros S.A.	Controlled	Reconquista 320, 1st floor, C.A.B.A., Argentina	Insurance company	95.00%	100.00%	95.00%	100.00%
      Micro Lending S.A.U.	Controlled	San Martin 344, 16th floor, Buenos Aires	Financial Company	100.00%	100.00%	100.00%	100.00%
      InvertirOnline S.A.U.	Controlled	Humboldt 1550, 2nd floor, department	Financial Broker	-	100.00%	-	100.00%

      Company	Condition	Legal Adress	Principal Activity	Percentage of Participation
      				06/30/2026		12/31/2025
      				Direct	Direct and Indirect	Direct	Direct and Indirect
      		201, C.AB.A., Argentina
      Portal Integral de Inversiones S.A.U	Controlled	San Martín 344, 15th floor, C.AB.A., Argentina	Representations	-	100.00%	-	100.00%
      IOL Holding S.A.	Controlled	Treinta y tres 1271, Montevideo, Uruguay	Financial Company	99.99%	100.00%	99.99%	100.00%
      IOL Agente de Valores S.A.	Controlled	Gral Dr. Arturo J Baliñas 1145 Piso 6. Montevideo, Uruguay	Financial Company	-	100.00%	-	100.00%
      Supervielle Productores Asesores de Seguros S.A	Controlled	Reconquista 320, 1st floor, C.AB.A., Argentina	Insurance Broker	95.24%	100.00%	95.24%	100.00%
      Bolsillo Digital S.A.U. (in dissolution) (3)	Controlled	Bartolomé Mitre 434, 5th floor, C.AB.A., Argentina (3)	Computer Services	-	100.00%	-	100.00%
      Supervielle Securities S.A.U. (2)	Controlled	Bartolomé Mitre 434, 5th floor, C.AB.A., Argentina	Settlement and Clearing Agent	100.00%	100.00%	100.00%	100.00%

      1. Grupo Supervielle S.A. direct and indirect participation in the votes in Banco Supervielle S.A. amounts to 99.87% at 06/30/26 and 12/31/25.

      2. On July 6, 2026, at an Extraordinary General Meeting, the change of name to Supervielle Securities S.A.U. was discussed. This change is pending registration with the IGJ as of the date of presentation of these financial statements.

      3. On March 11, 2026, by means of Act No. 89, the board of directors of Bolsillo Digital S.A.U. (in dissolution) decided on the early dissolution and liquidation of the company. On May 29, 2026, the liquidation of the company's remaining assets was carried out, and as of the date of issuance of these consolidated interim condensed financial statements, the liquidation process is pending registration with the IGJ (General Inspectorate of Justice).

2. CRITICAL ACCOUNTING POLICIES AND ESTIMATES

   The preparation of consolidated condensed interim financial statements in accordance with the accounting framework established by the Argentine Central Bank requires the use of certain critical accounting estimates. It also requires Management to exercise its judgment in the process of applying the accounting standards established by the Argentine Central Bank to establish the Group's accounting policies.

   The Group has identified the following areas that involve a higher degree of judgment or complexity, or areas in which the assumptions and estimates are significant for the consolidated financial statements that are essential for understanding the underlying accounting / financial reporting risks:

   1. Fair value of derivatives and other financial instruments

      The fair value of financial instruments not listed in active markets is determined by using valuation techniques. Such techniques are regularly validated and reviewed by qualified personnel independent from the area which developed them. All models are assessed and adjusted before being used to ensure that results reflect current information and comparable market prices. As long as possible, models rely on observable inputs only; however, certain factors, such as implicit rates in the last available tender for similar securities and spot rate curves, require the use of estimates. Changes in the assumptions of these factors may affect the reported fair value of financial instruments.

   2. Assessment of expected credit loss

      The model's most significant judgments relate to making assumptions about macroeconomic scenarios to determine the forward-looking factor. A high degree of uncertainty is involved in making estimates using assumptions, which are highly subjective.

      Note 1.2 provides further details on how the forecast for expected credit losses (ECL) is measured.

   3. Impairment of non-financial assets

      Intangible assets with finite lives and property, plants and equipment are amortized or depreciated along their useful lives in a lineal manner. The Group monitors the conditions related to these assets to determine whether events and circumstances justify a review of the amortization and remaining depreciation period and whether there are factors or circumstances that imply an impairment in the value of assets that cannot be recovered.

      The Group has exercised judgment in identifying indicators of impairment for property, plant and equipment and amortizable intangible assets. The Group has not identified any indications of impairment for any of the periods/years presented in the consolidated condensed interim financial statements, and therefore no recoverable amount has been estimated.

   4. Income tax and deferred tax

      A significant judgement is required to determine liabilities and assets from current and deferred taxes. The current tax is provisioned in accordance with the amounts expected to be paid and the deferred tax is provisioned over temporary differences between tax basis of assets and liabilities and book values to aliquots expected to be in force when reversing them.

      Assets from deferred tax are recognized upon the possibility of relying on future taxable earnings against which temporary differences can be utilized, based on the Senior Management´s assumptions regarding amounts and opportunities of future taxable earnings.

      Later, it is necessary to determine whether assets from deferred tax are likely to be utilized and set off future taxable earnings. Actual results may differ from estimates, such as changes in tax legislation or the result of the final review of affidavits issued by tax authorities and tax courts.

      Likely future tax earnings and the number of tax benefits are based on a medium-term business plan prepared by the administration. Such plan is based on reasonable expectations.

   5. Share-based payments

   Estimating the fair value of share-based payments requires determining the most appropriate valuation model, which depends on the terms and conditions of the grant. This estimate also requires determining the most appropriate assumptions for the valuation model, including the remaining life of the share option, volatility, and share performance.

   For measuring the fair value of share-based payments at the grant date, the Group uses the Black & Sholes model. The carrying amount, assumptions, and models used to estimate the fair value of share-based payment transactions are disclosed in Note 16.

3. SEGMENT REPORTING

   The Group determines operating segments based on performance reports which are reviewed by the Board and key personnel of the Senior Management and updated upon changes.

   
   
   Personal and Business Banking Segment:
   
   

   • Small companies, individuals and companies that record annual sales of up to 5,500,000

   • Small and Medium Size Companies", companies that record annual sales of over 5,500,000 up to 25,000,000
     
     Corporate Baking Segment:
     
     

   • Medium and Big Companies that record annual sales over 25,000,000 up to 34,000,000

   • Big Companies that record annual sales of over 34,000,000

   Grupo Supervielle considers the business for the type of products and services offered, identifying the following operating segments:

   1. Personal and Business Banking: Through this segment, Supervielle offers a wide range of financial products and services designed to meet the needs of individuals, entrepreneurs, and small businesses and SMEs.

   2. Corporate Banking: Includes advisory services at a corporate and financial level, as well as the administration of assets and loans targeted to corporate clients.

   3. Bank Treasury: This segment oversees the assignment of liquidity of the Entity in accordance with the different commercial areas´ needs and its own needs. Treasury implements financial risk administration policies of the Bank, administers trading desk operations, distributes financial products, such as negotiable securities and develops business with the financial sector clients and wholesale non-financial sector clients.

   4. Insurance: Includes insurance products, with a focus on life insurance, to targeted customers segments.

   5. Asset Management and Other Services: Supervielle offers a variety of other services to its clients, including mutual fund products through Supervielle Asset Management S.A., retail brokerage services through InvertirOnline S.A.U. and non-financial products through Espacio Cordial Servicios S.A.

   Operating results of the different operating segments of Grupo Supervielle are reviewed individually with the purpose of taking decisions over the allocation of resources and the performance analysis of each segment. The performance of such segments will be evaluated based on operating income and is measured consistently with operating income/(expenses) of the consolidated income statement.

   When a transaction is carried out between operating segments, they are taken in an independent and equitable manner, as in cases of transactions with third parties. Later, income, expenses, and results from transfers between operating segments are removed from the consolidation.

   Grupo Supervielle does not present information by geographical segments because there are no operating segments in economic environments with risks and rewards that are significantly different.

   During 2025, changes have been made to the basis for allocating the cost of capital to the Bank's various segments. The comparative information presented in this note has been adjusted for comparability purposes.

   The following chart includes information by segment as of June 30, 2026, December 31, 2025 and June 30, 2025, respectively:

   Result by segments

   Personal and Business Banking

   Corporate Banking

   Bank Treasury

   Insurance

   Asset Management and Other Services

   Adjustments Total as of

   06.30.2026

   Interest income 470,533,967	230,647,369	213,246,594	2,148,352	7,957,186	4,187,236	928,720,704
   Interest expenses (121,279,696)	(66,537,300)	(253,310,815)	(385,956)	(3,866,942)	317,959	(445,062,750)
   Distribution of results by Treasury (131,866,306)	(107,500,641)	239,366,947	-	-	-	-
   Net interest income 217,387,965	56,609,428	199,302,726	1,762,396	4,090,244	4,505,195	483,657,954
   Services Fee Income 80,014,127	13,241,532	5,207,711	-	44,586,297	(2,700,981)	140,348,686
   Services Fee Expenses (21,461,964)	(2,264,540)	(4,115,016)	-	(3,656,012)	186,774	(31,310,758)
   Income from insurance activities -	-	-	16,331,699	-	2,540,132	18,871,831
   Net Service Fee Income 58,552,163	10,976,992	1,092,695	16,331,699	40,930,285	25,925	127,909,759
   Subtotal 275,940,128	67,586,420	200,395,421	18,094,095	45,020,529	4,531,120	611,567,713
   Net income from financial instruments at fair 60,009	756,346	35,682,377	4,401,708	17,918,276	185,274	59,003,990
   Income from withdrawal of assets rated at -	-	10,581,407	-	-	418,980	11,000,387
   Exchange rate difference on gold and foreign 4,331,735	68,436	8,352,657	(60)	(218,819)	230,593	12,764,542
   Subtotal 4,391,744	824,782	54,616,441	4,401,648	17,699,457	834,847	82,768,919
   Result from exposure to changes in the (80,287)	-	(51,524,289)	(5,186,456)	(13,858,875)	(5,793,694)	(76,443,601)
   Other operating income 28,121,274	6,600,120	1,026,970	105,360	8,254,849	(3,303,049)	40,805,524
   Loan loss provisions (129,786,704)	(10,178,573)	(232,566)	-	6,554	402	(140,190,887)
   Net operating income 178,586,155	64,832,749	204,281,977	17,414,647	57,122,514	(3,730,374)	518,507,668
   Personnel expenses (181,162,482)	(27,967,022)	(10,936,038)	(2,414,072)	(14,957,659)	(587,360)	(238,024,633)
   Administration expenses (94,770,755)	(12,313,556)	(5,103,223)	(549,385)	(14,087,839)	1,037,409	(125,787,349)
   Depreciations and impairment of non-financial (31,816,108)	(8,666,645)	(6,053,495)	(373,407)	(378,407)	(675,044)	(47,963,106)
   Other operating expenses (60,661,462)	(25,600,857)	(24,302,693)	(82,258)	(3,437,565)	2,735,436	(111,349,399)
   Operating income (189,824,652)	(9,715,331)	157,886,528	13,995,525	24,261,044	(1,219,933)	(4,616,819)
   Result from associates and joint ventures -	-	-	-	10,922,132	(10,922,132)	-
   Result before taxes (189,824,652)	(9,715,331)	157,886,528	13,995,525	35,183,176	(12,142,065)	(4,616,819)
   Income tax 65,723,679	3,222,424	(58,037,563)	(4,560,414)	(7,199,096)	62,153	(788,817)
   Net (loss) / income (124,100,973)	(6,492,907)	99,848,965	9,435,111	27,984,080	(12,079,912)	(5,405,636)
   Net (loss) / income for the year attributable to (124,100,973)	(6,492,907)	99,848,965	9,435,111	27,984,080	(12,045,522)	(5,371,246)
   Net (loss) / income for the year attributable to -	-	-	-	-	(34,390)	(34,390)
   Other comprehensive (loss) / income -	-	5,805,334	-	(175,859)	265,103	5,894,578
   Other comprehensive (loss) / income -	-	5,805,334	-	(175,859)	259,191	5,888,666
   Other comprehensive (loss) / income -	-	-	-	-	5,912	5,912
   Comprehensive (loss) / income for the period (124,100,973)	(6,492,907)	105,654,299	9,435,111	27,808,221	(11,814,809)	488,942
   Comprehensive (loss) / income attributable to (124,100,973)	(6,492,907)	105,654,299	9,435,111	27,808,221	(11,786,331)	517,420
   Comprehensive (loss) / income attributable to -	-	-	-	-	(28,478)	(28,478)

   value through profit or loss amortized cost

   currency

   purchasing power of the currency

   assets

   owners of the parent company non-controlling interest

   attributable to owners of the parent company attributable to non-controlling interest

   owners of the parent company non-controlling interests

   Assets by segments

   Personal and Business Banking

   Corporate Banking

   Bank Treasury Insurance

   Asset

   Management and Other Services

   Adjustments Total as of 06.30.2026

   Cash and due from banks	176,538,435	3,568,105	1,149,303,274	19,468	63,269,318	(406,363)	1,392,292,237
   Debt securities at fair value through profit or loss	9,500,321	-	332,310,073	23,555,224	62,733,513	-	428,099,131
   Loans and other financing	1,882,972,903	2,163,286,037	53,889,738	26,774	2,332,533	(1,975,356)	4,100,532,629
   Other debt securities	-	-	1,113,587,497	7,034,780	6,277,697	46,257,562	1,173,157,536
   Other Assets	323,456,918	49,811,752	1,129,332,808	17,824,125	201,206,456	(92,692,967)	1,628,939,092
   Total Assets	2,392,468,577	2,216,665,894	3,778,423,390	48,460,371	335,819,517	(48,817,124)	8,723,020,625

   Liabilities by segments

   Personal and Business Banking

   Corporate Banking

   Bank Treasury Insurance

   Asset

   Management and Other Services

   Adjustments Total as of 06.30.2026

   Deposits 2,560,634,106	820,133,644	2,590,295,498	-	-	(306,575)	5,970,756,673
   Financing received from the Argentine Central Bank 392,785	35,546	561,702,688	-	1,464,708	(1,467,002)	562,128,725
   Negotiable bonds issued -	-	102,878,309	-	-	-	102,878,309
   Other liabilities 243,664,164	62,488,817	540,255,900	13,962,226	83,155,674	(37,602,706)	905,924,075
   Total Liabilities 2,804,691,055	882,658,007	3,795,132,395	13,962,226	84,620,382	(39,376,283)	7,541,687,782

   and others financial institutions

   Result by segments

   Personal and Business Banking

   Corporate Banking

   Bank Treasury Insurance

   Asset Management and Other Services

   Adjustments Total as of 06.30.2025

   Interest income 496,519,473	152,045,735	255,075,044	190,451	5,158,297	1,502,700	910,491,700
   Interest expenses (80,580,172)	(69,293,349)	(281,202,472)	(339,498)	(13,742,634)	165,602	(444,992,523)
   Distribution of results by Treasury (198,234,973)	(38,631,902)	236,866,875	-	-	-	-
   Net interest income 217,704,328	44,120,484	210,739,447	(149,047)	(8,584,337)	1,668,302	465,499,177
   Services Fee Income 93,953,269	10,459,442	1,157,357	-	52,975,654	(3,633,806)	154,911,916
   Services Fee Expenses (29,570,535)	(1,583,819)	(1,020,432)	-	(2,259,453)	169,263	(34,264,976)
   Income from insurance activities -	-	-	18,969,661	-	3,324,475	22,294,136
   Net Service Fee Income 64,382,734	8,875,623	136,925	18,969,661	50,716,201	(140,068)	142,941,076
   Subtotal 282,087,062	52,996,107	210,876,372	18,820,614	42,131,864	1,528,234	608,440,253
   Net income from financial instruments at fair value 176,230	2,109,114	34,761,029	3,812,392	22,556,169	412,782	63,827,716
   Income from withdrawal of assets rated at amortized -	-	4,792,913	-	-	(12,875)	4,780,038
   Exchange rate difference on gold and foreign 2,353,207	(971)	(11,206,351)	15,593	(2,718)	43,843	(8,797,397)
   NIFFI And Exchange Rate Differences 2,529,437	2,108,143	28,347,591	3,827,985	22,553,451	443,750	59,810,357
   Result from exposure to changes in the purchasing (477,305)	-	(80,659,130)	(5,392,516)	(10,909,096)	(1,140,746)	(98,578,793)
   Other operating income 19,538,894	6,094,276	2,852,554	105,981	8,171,378	(3,209,055)	33,554,028
   Loan loss provisions (103,723,222)	(172,315)	(543,865)	-	-	2,126	(104,437,276)
   Net operating income 199,954,866	61,026,211	160,873,522	17,362,064	61,947,597	(2,375,691)	498,788,569
   Personnel expenses (147,146,237)	(25,357,513)	(11,821,995)	(1,792,468)	(11,627,778)	364,724	(197,381,267)
   Administration expenses (92,686,802)	(9,334,629)	(6,587,251)	(529,947)	(11,478,775)	1,758,359	(118,859,045)
   Depreciations and impairment of non-financial assets (29,465,628)	(7,648,161)	(2,636,737)	(443,332)	(249,378)	(675,487)	(41,118,723)
   Other operating expenses (77,880,989)	(17,750,660)	(13,584,263)	(78,035)	(3,771,356)	4,353,554	(108,711,749)
   Operating income (147,224,790)	935,248	126,243,276	14,518,282	34,820,310	3,425,459	32,717,785
   Result from associates and joint ventures -	-	-	-	12,443,731	(12,443,731)	-
   Result before taxes (147,224,790)	935,248	126,243,276	14,518,282	47,264,041	(9,018,272)	32,717,785
   Income tax 53,083,852	50,864	(38,253,789)	(4,490,839)	(11,367,237)	(1,074,170)	(2,051,319)
   Net (loss) / income (94,140,938)	986,112	87,989,487	10,027,443	35,896,804	(10,092,442)	30,666,466
   Net (loss) / income for the year attributable to owners (94,140,938)	986,112	87,989,487	10,027,443	35,896,804	(11,352,932)	29,405,976
   Net (loss) / income for the year attributable to non- -	-	-	-	-	1,260,490	1,260,490
   Other comprehensive (loss) / income -	-	(11,307,380)	-	1,882,748	(111,520)	(9,536,152)
   Other comprehensive (loss) / income attributable to -	-	(11,307,380)	-	1,882,748	(100,006)	(9,524,638)
   Other comprehensive (loss) / income attributable to -	-	-	-	-	(11,514)	(11,514)
   Comprehensive (loss) / income for the year (94,140,938)	986,112	76,682,107	10,027,443	37,779,552	(10,203,962)	21,130,314
   Comprehensive (loss) / income attributable to (94,140,938)	986,112	76,682,107	10,027,443	37,779,552	(11,452,938)	19,881,338
   Comprehensive (loss) / income attributable to non- -	-	-	-	-	1,248,976	1,248,976

   through profit or loss cost

   currency

   power of the currency

   of the parent company controlling interest

   owners of the parent company non-controlling interest

   owners of the parent company controlling interests

   Assets by segments

   Personal and Business Banking

   Corporate Banking

   Bank Treasury Insurance

   Asset

   Management and Other Services

   Adjustments Total as of 12.31.2025

   Cash and due from banks 240,627,799	12,990,063	1,474,073,271	19,530	142,395,613	(1,522,037)	1,868,584,239
   Debt securities at fair value through profit or 2,512,435	8,825,104	190,636,571	17,480,374	74,347,505	(2,263,806)	291,538,183
   Loans and other financing 2,211,539,956	2,143,338,957	43,573,952	-	3,219,686	(1,149,547)	4,400,523,004
   Other debt securities -	-	884,077,020	7,484,076	53,278,480	16,054,773	960,894,349
   Other Assets 235,200,925	43,265,423	1,204,155,296	17,261,690	183,093,974	(100,425,314)	1,582,551,994
   Total Assets 2,689,881,115	2,208,419,547	3,796,516,110	42,245,670	456,335,258	(89,305,931)	9,104,091,769

   loss

   Liabilities by segments

   Personal and Business Banking

   Corporate Banking

   Bank Treasury Insurance

   Asset

   Management and Other Services

   Adjustments Total as of 12.31.2025

   Deposits 2,533,501,766	1,396,944,999	2,053,641,279	-	-	(2,877,713)	5,981,210,331
   Financing received from the Argentine 260,101	8,326	561,544,956	-	595,504	(620,985)	561,787,902
   Negotiable bonds issued -	-	208,972,610	-	-	(4,648,347)	204,324,263
   Other liabilities 202,678,405	88,528,973	572,566,748	11,203,802	204,230,094	99,704,913	1,178,912,935
   Total Liabilities 2,736,440,272	1,485,482,298	3,396,725,593	11,203,802	204,825,598	91,557,868	7,926,235,431

   Central Bank and others financial institutions

4. FAIR VALUES

   The Group classifies the fair values of the financial instruments into 3 levels, according to the quality of the data used for their determination.

   Fair Value level 1: The fair value of financial instruments traded in active markets (such as publicly traded derivatives, debt securities or available for sale) is based on market quoted prices as of the date of the reporting period/year. If the quote price is available and there is an active market for the instrument, it will be included in level 1.

   Fair Value level 2: The fair value of financial instruments which are not traded in active markets, such as over-the-counter derivatives, is determined using valuation techniques that maximize the use of observable market data and rely

   , if all significant inputs required to fair value a financial instrument are observable, such instrument is included in level 2.
   
   

   Fair Value level 3: If one or more significant inputs are not based on observable market data, the instrument is included in level 3.

   Grupo

   financial instruments measured at fair value as of June 30, 2026 and December 31, 2025 are detailed below:
   
   

   Instrument portfolio as of 06/30/2026	FV level 1	FV level 2	FV level 3	TOTAL
   Assets
   - Debt securities at fair value through profit or loss	423,910,393	4,188,738	-	428,099,131
   - Derivatives	-	2,236,977	-	2,236,977
   - Other financial assets	52,976,532	-	-	52,976,532
   - Other debt securities	267,110,726	74,983,049	-	342,093,775
   - Investments in Equity Instruments	6,522,386		1,537,640	8,060,026
   Total Assets	750,520,037	81,408,764	1,537,640	833,466,441
   Liabilities
   - Liabilities at fair value through profit or loss	81,983,620	-	-	81,983,620
   - Other financial liabilities	245,783,271	-	-	245,783,271
   Total Liabilities	327,766,891	-	-	327,766,891

   Instrument portfolio as of 12/31/2025	FV level 1	FV level 2	FV level 3	TOTAL
   Assets
   - Debt securities at fair value through profit or loss	284,156,098	7,382,085	-	291,538,183
   - Derivatives	-	11,580,176	-	11,580,176
   - Other financial assets	54,694,499	-	-	54,694,499

   Instrument portfolio as of 12/31/2025	FV level 1	FV level 2	FV level 3	TOTAL
   - Other debt securities	73,876,689	41,344,898	-	115,221,587
   - Investments in Equity Instruments	5,031,706	-	1,635,456	6,667,162
   Total Assets	417,758,992	60,307,159	1,635,456	479,701,607
   Liabilities
   - Liabilities at fair value through profit or loss	810,804	-	-	810,804
   - Other financial liabilities	317,437,238	-	-	317,437,238
   Total Liabilities	318,248,042	-	-	318,248,042

   Below is shown the reconciliation of the financial instruments classified as Fair Value Level 3:

   FV level 3	12/31/2025	Transfers	Additions	Disposals	P/L	06/30/2026
   Assets
   - Investments in equity instruments	1,635,456	-	-	(227)	(97,589)	1,537,640

   The Group's policy is to recognize transfers between levels of fair values only at year-end dates.

   Valuation techniques

   Valuation techniques to determine fair values include the following:

   • Market or quoted prices for similar instruments.

   • The estimated present value of instruments.

     All fair value estimates, except for equity instruments at level 3, are included in level 2. To do so, the Group uses valuation techniques through spot rate curves that estimate yield curves based on market prices, market. They are detailed below:

   • Interpolation model: It consists of the determination of the value of financial instruments that do not have a market price at the closing date, based on quoted prices for similar assets (both in terms of issue, currency, and duration) in the active markets (A3 Market, Bolsar or secondary) through the linear interpolation of them. The Entity has used this technique to determine the fair value of the instruments issued by the B.C.R.A. and Treasury Bills without quotation at the end of this period.

     
     
     

   • Performance Curve Model under Nelson Siegel: This model proposes a continuous function to model the trajectory of the instant forward interest rate considering as a domain the term comprised until the next interest and / or capital payment. It consists in

   Entity has used this model to estimate prices in debt securities or financial instruments with variable interest rate.

   The main data and aspects considered by the Group to determine fair values under the linear interpolation model have been:

   • Prices of instruments quoted between the date on which the curve is estimated and the settlement date of the last available settlement.

   • Recommended rates in the last available tender.

   • Only instruments that have traded with 24-hour settlement are considered.

   • If the same stock has been listed on the A3 Market and Bolsar, the market listing that has traded a higher volume is considered.

   • The yield curve is standardized based on a set of nodes, each of which has an associated maturity date.

   • Instruments denominated in dollars are converted at the exchange rate on the date the species is traded.

     Likewise, for the determination of fair values under the Nelson Siegel model, the main data and aspects considered by the Entity were:

   • The Spot rate curves in pesos + BADLAR and the Spot rate curve in dollars are established from bonds predefined by the Financial Risk Management.

   • The main source of prices for Bonds is A3 Market, without considering those corresponding to operations for its own portfolio.

     The eligible bonus sets are not static, expanding with each new issue.

     The Group periodically evaluates the performance of the models based on indicators which have defined tolerance thresholds.

     Under IFRS, the estimated residual value of an instrument at inception is generally the transaction price. If the transaction price differs from the determined fair value, the difference will be recognized in the income statement proportionally for the duration of the instrument, unless it is a Level 1 instrument. Otherwise, the difference will be recognized in profit or loss from the inception date.

     Fair Value of Other Financial Instruments

     The following describes the methodologies and assumptions used to determine the fair values of financial instruments not recorded at their value in these financial statements:

   • Assets whose fair value is like book value: For financial assets and liabilities that are liquid or have short-term maturities (less than three months), the book value is like fair value.

   • Fixed rate financial instruments: The fair value of financial assets was determined by discounting future cash flows at the current market rates offered, for each year, for financial instruments with similar characteristics. The estimated fair value of deposits with a fixed interest rate was determined by discounting future cash flows using market interest rates for deposits with maturities like those of the Group's portfolio.

     For listed assets and the quoted debt, fair value was determined based on market prices.

   • Other financial instruments: In the case of financial assets and liabilities that are liquid or have a short term to maturity, it is estimated that their fair value is like their book value. This assumption also applies to savings deposits, current accounts, and others.

   The following chart includes a comparison between the fair value and the accounting value of financial instruments not recorded at fair value as of June 30, 2026 and December 31,2025:

   Other Financial Instruments as of 06/30/2026	Accounting value	Fair value	FV Level 1	FV Level 2	FV Level 3
   Financial Assets
   -Cash and due from Banks	1,392,292,237	1,392,292,237	1,392,292,237	-	-
   -Other financial assets	100,891,984	100,891,984	100,891,984	-
   -Loans and other financing	4,100,532,629	4,371,900,106	-	-	4,371,900,106
   -Reverse Repo Transactions	221,369,476	221,369,476	221,369,476
   -Other Debt Securities	831,063,761	836,202,457	836,202,457		-
   -Financial assets in as guarantee	551,881,462	552,555,843	552,555,843		-
   	7,198,031,549	7,475,212,103	3,103,311,997	-	4,371,900,106
   Financial Liabilities
   -Deposits	5,970,756,673	5,977,968,580	-	-	5,977,968,580
   -Other financial liabilities	37,632,267	37,632,267	37,632,267	-	-
   - Repo transactions	319,290,027	319,290,027	319,290,027	-	-
   -Financing received from the B.C.R.A. and other financial institutions	562,128,725	529,829,965	-	-	529,829,965
   - Negotiable bonds issued	102,878,309	100,478,336	100,478,336	-	-
   	6,992,686,001	6,965,199,175	457,400,630	-	6,507,798,545

   Other Financial Instruments as of 12/31/2025	Accounting value	Fair value	FV Level 1	FV Level 2	FV Level 3
   Financial Assets
   -Cash and due from Banks	1,868,584,239	1,868,584,239	1,868,584,239	-	-
   -Other financial assets	15,379,426	15,379,426	15,379,426	-	-
   -Loans and other financing	4,400,523,004	4,687,868,892	-	-	4,687,868,892
   -Reverse Repo Transactions	4,273,074	4,273,074	4,273,074	-	-
   - Other Debt Securities	845,672,762	836,103,564	836,103,564	-	-
   -Financial assets pledged as collateral	811,426,858	795,355,265	795,355,265	-	-
   	7,945,859,363	8,207,564,460	3,519,695,568	-	4,687,868,892
   Financial Liabilities
   -Deposits	5,981,210,331	6,002,084,442	-	-	6,002,084,442
   -Other financial liabilities	10,049,510	10,049,510	10,049,510	-	-
   -Repo transactions	459,685,209	459,685,209	459,685,209	-	-

   -Finances received from the B.C.R.A. and other financial institutions	561,787,902	529,501,573	-	-	529,501,573
   - Negotiable bonds issued	204,324,263	206,130,710	206,130,710	-	-
   	7,217,057,215	7,207,451,444	675,865,429	-	6,531,586,015

5. CASH AND DUE FROM BANKS

   The composition of cash on June 30, 2026 and December 31,2025 is as follows:

   Items	06/30/2026	12/31/2025	06/30/2025	12/31/2024
   Cash and due from banks	1,392,292,237	1,868,584,239	1,461,189,977	1,003,685,081
   Central Bank Bills and Notes for proprietary portfolio with quote	163,734,003	155,438,945	97,680,199	168,102,364
   Money Market Funds	2,745,575	7,027,451	5,818,969	612,399
   Cash and cash equivalents	1,558,771,815	2,031,050,635	1,564,689,145	1,172,399,844

   For their part, the reconciliations between the balances of those items considered cash equivalents in the Statement of Cash Flow and those reported in the Statement of Financial Position as of the indicated dates are set out below:

   Items	06/30/2026	12/31/2025	06/30/2025	12/31/2024
   Cash and due from Banks
   As per Statement of Financial Position	1,392,292,237	1,868,584,239	1,461,189,977	1,003,685,081
   As per the Statement of Cash Flows	1,392,292,237	1,868,584,239	1,461,189,977	1,003,685,081
   Debt securities at fair value through profit or loss
   As per Statement of Financial Position	428,099,131	291,538,183	241,376,853	404,766,263
   Securities not considered as cash equivalents	(264,365,128)	(136,099,238)	(143,696,654)	(236,663,899)
   As per the Statement of Cash Flows	163,734,003	155,438,945	97,680,199	168,102,364
   Other financial assets
   As per Statement of Financial Position Other financial assets	153,868,516	70,073,925	52,436,451	46,063,431
   Other financial assets not considered as cash	(151,122,941)	(63,046,474)	(46,617,482)	(45,451,032)
   As per the Statement of Cash Flow	2,745,575	7,027,451	5,818,969	612,399

   The reconciliation of funding activities as of June 30, 2026 and December 31, 2025 is presented below:

   Items	Balances at 12/31/2025	Cash Flows		Other non-cash movements	Balances at 06/30/2026
   		Collections	Payments
   Unsubordinated debt securities	204,324,263	26,975,503	(129,524,172)	1,102,715	102,878,309
   Financing received from the Argentine Central Bank and other financial institutions	561,787,902	19,429,769,996	(19,429,429,173)	-	562,128,725
   Lease Liabilities	14,367,478	-	(8,131,937)	8,559,140	14,794,681
   Total	780,479,643	19,456,745,499	(19,567,085,282)	9,661,855	679,801,715

6. RELATED PARTY TRANSACTIONS

   Related parties are all those entities that directly, or indirectly through other entities, control over another, are under the same control or may exercise considerable influence over the financial or operational decisions of another entity.

   The Group controls another entity when it has power over the financial and operating decisions of other entities and in turn obtains benefits from it. On the other hand, the Group considers that it has joint control when there is an agreement between the parties regarding the control of a common economic activity.

   Finally, those cases in which the Group has considerable influence is due to the power to influence the financial and operating decisions of another entity but not being able to exercise control over them. For the determination of such situations, not only the legal aspects are observed but also the nature and substance of the relationship.

   Additionally, related parties are the key personnel of the Group's Management (members of the Board and managers of the Group and its subsidiaries), as well as the entities over which key personnel may exercise considerable influence or control.

   Controlling Entity

   The majority shareholder of the Group is Mr. Julio Patricio Supervielle, whose registered address is 330 Reconquista Street, Autonomous City of Buenos Aires. Mr. Julio Patricio Supervielle's stake in the Group's capital is 25.28% as of June 30, 2026, and 25.28% as of December 31, 2025. His voting rights within the Group are 52.10% as of June 30, 2026,

   and 51.97% as of December 31, 2025. Transactions with related parties

   The financings, including those that were restructured, were granted in the normal course of business and on substantially the same terms, including interest rates and guarantees, as those in force at the time to grant credit to non-related parties. Likewise, they did not imply a risk of bad debts greater than normal, nor did they present any other type of unfavorable conditions.

   The following table shows the total credit assistance granted by the Group to key personnel, main shareholder trustees, their relatives up to the second degree of consanguinity or first degree of affinity (according to the definition of a related natural person of the Central Bank,) and any company linked to any of the above whose consolidation is not required:

   06/30/2026 12/31/2025

   Aggregate total financial exposure 5,197,404 11,951,227

   Number of beneficiary related parties 73 72

   (a) individuals	59	59
   (b) companies	14	13
   Average total financial exposure	71,197	165,989
   Higher individual exposure	1,480,177	7,133,142

   The financing, including those that were restructured, was granted in the normal course of business and on substantially the same terms, including interest rates and guarantees, as those in force at the time for granting credit to unrelated parties. Likewise, they did not imply a risk of bad debts greater than normal, nor did they present other types of unfavorable conditions.

7. COMPOSITION OF THE MAIN ITEMS OF THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AND CONSOLIDATED INCOME STATEMENT 06/30/2026 12/31/2025 7.1 Debt securities at fair value through profit or loss

   Government securities	360,643,337	271,591,978
   Corporate securities	67,454,242	19,946,205
   BCRA Notes	1,552	-
   	428,099,131	291,538,183
   7.2 Derivatives
   Debtor balances related to forward operations in foreign currency to be settled
   in pesos	2,236,977	11,580,176
   	2,236,977	11,580,176
   7.3 Repo Transactions
   Financial debtors for active passes of public securities	221,248,158	-
   Financial debtors for stock market collateral transactions	-	4,264,518
   Accrued interest receivable for active repos	121,318	8,556
   	221,369,476	4,273,074
   7.4 Other financial assets
   Participation Certificates in Financial Trusts	244,801	429,503
   Investments in Asset Management and Other Services	2,544,479	6,425,131
   Other investments	6,697,195	9,694,148
   Receivable from spot sales pending settlement	100,647,183	15,072,279
   Several debtors	42,313,028	38,391,729
   Miscellaneous debtors for credit card operations	1,859,498	710,147
   Allowances	(437,668)	(649,012)
   	153,868,516	70,073,925
   7.5 Loans and other financing
   Non-financial public sector	8,137,087	10,207,008
   Overdrafts	7,914,850	6,456,192
   Promissory notes	164,780	224,963
   Credit card loans	57,457	61,535
   Other	-	3,464,318

   	06/30/2026	12/31/2025
   Other financial entities	542,066,564	387,992,944
   Overdrafts	-	223
   Unsecured corporate loans	505,408,976	368,164,659
   Promissory notes	4,801,370	4,741,064
   Credit card loans	5,895	8,643
   Other	32,739,322	15,581,452
   Less: allowances (Schedule R)	(888,999)	(503,097)
   Non-financial private sector and foreign residents	3,550,328,978	4,002,323,052
   Loans	3,651,337,975	4,131,974,240
   Overdrafts	257,359,106	443,504,004
   Unsecured corporate loans	348,312,661	444,036,781
   Promissory notes	476,960,271	497,462,014
   Mortgage loans	433,209,247	434,275,848
   Automobile and other secured loans	270,626,728	329,161,345
   Personal loans	481,851,079	574,326,426
   Credit card loans	366,620,013	436,264,725
   Foreign trade loans	932,436,348	894,299,322
   Other	84,883,607	81,934,128
   IFRS adjustments	(921,085)	(3,290,353)
   Receivables from financial leases	130,947,008	125,741,866
   Receivables from financial leases	133,502,660	128,257,363
   IFRS adjustments	(2,555,652)	(2,515,497)
   Other loans through financial intermediation	11,460,430	14,545,546
   Less: allowances (Schedule R)	(243,416,435)	(269,938,600)
   	4,100,532,629	4,400,523,004

   As of June 30, 2026 and December 31, 2025 the Group also retains the following potential liabilities:

   	06/30/2026	12/31/2025
   Other guarantees given	94,555,876	108,893,405
   Responsibilities for foreign trade operations	19,309,621	19,164,432
   Promissory notes	25,386,044	13,848,765
   Overdrafts	582,943	899,046
   Total Eventual Responsibilities	139,834,484	142,805,648

   On the other hand, the Group has the following collateral on the loans and other financing granted on the dates indicated:

   	06/30/2026	12/31/2025
   Guarantees received	1,437,657,521	1,595,117,888

   The classification of loans and other financing, by situation and guarantees received, is detailed in Schedule B. The concentration of loans and other financing is detailed in Schedule C.

   The opening by term of loans and other financing is detailed in Schedule D.

   The movements in the provision for bad debts of loans and other financing are detailed in Schedule R.

   	06/30/2026	12/31/2025
   7.6 Other debt securities
   Negotiable obligations	89,589,074	86,728,508
   Debt securities from financial trusts	48,667,325	27,441,372
   Government securities	911,338,452	840,868,654
   Securities issued by Argentine Central Bank	106,083,123	1,686,942
   Others	17,799,622	4,544,117
   Allowances for loan losses (Schedule R)	(320,060)	(375,244)
   	1,173,157,536	960,894,349

   The movements in the provision for uncollectibility of other debt securities are detailed in Schedule R.

   7.7 Financial assets pledged as collateral
   Government in guarantee for repo operations	128,109,679	488,810,547
   Special guarantees accounts in the Argentine Central Bank	70,957,149	90,400,591
   Deposits in guarantee	352,814,634	232,215,720
   	551,881,462	811,426,858

   	06/30/2026	12/31/2025
   7.8 Other non-financial assets
   Other miscellaneous assets	24,019,399	23,333,751
   Loans to employees	599,035	4,912,123
   Payments in advance	18,906,854	15,826,768
   Works of art and collector´s pieces	838,683	839,671
   Retirement plan	102,266	84,406
   Other non-financial assets	9,911,863	3,250,865
   Insurance contract asset (Note 9)	3,083,620	3,111,871
   	57,461,720	51,359,455
   7.9 Deposits
   Non-financial sector	237,871,934	153,396,378
   Financial sector	533,813	869,350
   Current accounts	389,538,128	703,924,016
   Special checking accounts	1,439,648,661	2,052,158,982
   Savings accounts	1,245,086,354	1,181,407,678
   Time deposits and investments accounts	2,557,635,768	1,644,460,568
   Investment accounts	15,722,005	155,462,782
   Others	54,863,282	60,649,960
   Interest and adjustments	29,856,728	28,880,617
   	5,970,756,673	5,981,210,331
   7.10 Liabilities at fair value through profit or loss
   Obligations for transactions in third-party securities in pesos	70,834,277	810,804
   Obligations for transactions in third-party securities in foreign exchange	11,149,343	-
   	81,983,620	810,804
   7.11 Other financial liabilities
   Amounts payable for spot transactions pending settlement	69,142,226	81,147,584
   Collections and other operations on behalf of third parties	179,554,151	224,525,964
   Unpaid fees	7,105	12,539
   Financial guarantee contracts	108,694	231,745
   Lease liability	14,794,681	14,367,478
   Others financial liabilities	19,808,681	7,201,438
   	283,415,538	327,486,748
   7.12 Financing received from the Argentine Central Bank and other financial institutions
   Financing received from local financial institutions	180,285,113	121,720,134
   Financing received from international institutions	381,843,612	440,067,768
   	562,128,725	561,787,902
   7.13 Provisions
   Other contingencies	9,086,925	10,062,301
   Provision for unused balances of credit cards (Schedule R)	4,464,415	4,561,298
   Provision for eventual commitments (Schedule R)	571,430	412,551
   Provision for revocable agreed current account advances (Schedule R)	737,033	1,194,717
   	14,859,803	16,230,867
   7.14 Other non-financial liabilities
   Payroll and social securities	99,158,768	190,014,913
   Sundry creditors	29,265,653	71,300,103
   Taxe payable	53,957,133	94,886,973
   Social security payment orders pending settlement	4,578,751	4,913,524
   Contribution to the deposit guarantee fund	992,416	906,651
   Other non-financial liabilities	2,815,449	247,831
   Liability for reinsurance contracts (Note 9)	337,435	632,642
   Obligations under a stock option plan	13,043,806	11,279,325
   	204,149,411	374,181,962
   7.15 Repo transactions
   Financial creditors for passive passes of public securities	319,224,093	458,013,482
   Accrued interest to be paid on passive passes	65,934	1,671,727
   	319,290,027	459,685,209

   	Six-month period ending on		Three-month period ending on
   	06/30/2026	06/30/2025	06/30/2026	06/30/2025
   7.16 Interest income
   Interest on overdrafts	57,549,182	43,106,814	21,128,740	24,145,898
   Interest on promissory notes	60,916,724	77,326,097	25,327,341	39,602,827
   Interest on personal loans	146,898,347	171,821,721	70,007,563	89,586,971
   Interest on corporate unsecured loans	91,654,289	98,887,133	43,733,745	50,970,350
   Interest on credit card loans	55,762,885	48,630,055	25,923,915	27,473,408
   Interest on mortgage loans	83,893,163	75,777,236	42,410,493	41,041,646
   Interest on automobile and other secured loans	73,042,012	89,182,740	34,947,565	45,709,600
   Interest on foreign trade loans and other secured loans	34,158,027	14,638,705	16,404,774	7,426,445
   Interest on financial leases	26,826,308	26,080,435	13,672,415	13,706,131
   Interest on public and private securities measured at amortized	222,744,588	261,163,508	108,065,415	143,767,804
   cost Others	75,275,179	3,877,256	41,340,794	2,469,518
   	928,720,704	910,491,700	442,962,760	485,900,598
   7.17 Interest Expenses
   Interest on current accounts deposits	87,834,948	184,028,606	27,469,600	99,465,083
   Interest on time deposits	227,639,795	200,977,967	112,478,673	93,661,815
   Interest on other financial liabilities	87,446,437	35,900,443	28,399,582	24,284,139
   Interest from the financial sector	823,480	1,673,733	339,536	712,619
   Others	41,318,090	22,411,774	17,624,398	12,336,144
   	445,062,750	444,992,523	186,311,789	230,459,800
   7.18 Net income from financial instruments at fair value through profit or loss Income from corporate and government securities	86,608,785	60,091,699	46,182,680	26,896,903
   Result of instruments issued by the BCRA.	2,803,986	307,113	3,037,535	95,125
   Derivatives	(30,408,781)	3,428,904	6,400,806	4,042,666
   	59,003,990	63,827,716	55,621,021	31,034,694
   7.19 Result from derecognition of financial assets measured at amortized cost Result from derecognition of Debt Securities	11,000,387	4,780,038	10,366,384	(788,514)
   	11,000,387	4,780,038	10,366,384	(788,514)
   7.20 Service Fees Income Commissions from deposit accounts	51,240,062	56,104,803	25,191,293	27,417,123
   Commissions from credit and debit cards	31,869,995	32,114,284	15,348,235	16,067,616
   Commissions from loans operations	199,407	872,766	56,685	178,537
   Commissions from miscellaneous operations	55,982,232	64,635,179	28,113,963	29,197,924
   Others	1,056,990	1,184,884	494,648	585,025
   	140,348,686	154,911,916	69,204,824	73,446,225
   7.21 Services Fees expenses
   Commissions paid	30,435,572	33,290,854	14,931,175	16,717,368
   Export and foreign currency operations	875,186	974,122	446,763	438,664
   	31,310,758	34,264,976	15,377,938	17,156,032
   7.22 Other operating incomes
   Reversal off allowances for loan losses and assets written down	10,664,378	4,757,050	5,985,058	2,299,447
   Rental from safety boxes	6,084,610	4,880,768	3,081,305	2,566,696
   Commissions from trust services	115,701	111,244	79,846	51,745
   Other credits adjustments	2,478,461	3,230,939	1,305,206	1,547,413
   Sale of Used Goods	4,341	-	4,341	-
   Punitive interest	5,940,429	3,831,321	2,879,126	2,293,031
   Others	15,517,604	16,742,706	7,432,646	7,899,482
   	40,805,524	33,554,028	20,767,528	16,657,814
   7.23 Personnel expenses Payroll and social securities	225,067,428	184,291,983	114,096,642	94,711,588
   Others expenses	12,957,205	13,089,284	5,234,239	6,450,228
   	238,024,633	197,381,267	119,330,881	101,161,816

   7.24 Administration expenses
   	2,926,189	3,207,658	1,758,399	1,787,640
   Professional fees	27,988,634	29,376,700	14,052,494	14,059,176
   Advertising and publicity	15,913,212	9,043,269	7,940,066	5,522,846
   Taxes	31,021,646	29,012,306	15,196,750	14,661,483
   Maintenance, security and services	30,127,512	30,955,519	14,669,186	15,040,540
   Rent	111,659	99,100	47,390	52,823
   Others	17,698,497	17,164,493	9,019,465	9,166,758
   	125,787,349	118,859,045	62,683,750	60,291,266
   7.25 Depreciation and impairment of non-financial assets
   Depreciation of property, plant and equipment (Schedule F)	6,254,897	6,418,073	3,054,305	3,176,910
   Depreciation of other non-financial assets	5,078,426	4,596,032	2,542,930	2,317,012
   Amortization of intangible assets (Schedule G)	29,641,468	23,273,760	15,122,598	11,969,874
   Depreciation of right-of-use assets (Schedule F)	6,895,338	6,806,822	3,451,353	3,427,721
   Loss from sale or impairment of property, plant and equipment	92,977	24,036	89,266	23,632
   	47,963,106	41,118,723	24,260,452	20,915,149
   7.26 Other operating expenses
   Credit card related promotions	17,549,071	13,060,474	9,030,384	7,146,762
   Gross income tax	69,699,499	65,732,978	31,570,493	33,970,148
   Result on initial recognition of loans	2,869,380	6,303,960	1,378,451	3,944,225
   Loan and credit card balance adjustments	3,502,352	1,974,283	1,359,518	1,765,383
   Interest on liabilities for finance leases	2,265,401	2,147,916	1,190,224	971,222
   Coverage services	100,258	115,699	50,985	46,367
   Deposit guarantee fund contributions	5,393,714	4,270,820	2,602,039	2,217,916
   Charge for uncollectible miscellaneous receivables and for other	3,444,968	5,661,400	1,893,234	3,370,691
   provisions
   Other provisions	1,227,492	669,517	912,418	297,952
   Other	5,297,264	8,774,702	3,079,777	7,133,440

   111,349,399 108,711,749 53,067,523 60,864,106
8. CONSIDERATIONS OF RESULTS

   The Annual Ordinary and Extraordinary Shareholders' Meeting held on April 23, 2026 approved the allocation of profits for the year ending December 31, 2025 against the optional reserve for thousands of pesos 56,724,205.

9. INSURANCE
   1. Assets and liabilities related to insurances activities

      The following details the opening of assets and liabilities of insurance contracts as of June 30, 2026 and December 31, 2025. Insurance results for the fiscal periods ending on that date are also detailed:

      	06/30/2026	12/31/2025
      Insurance contract assets
      Assets for remaining coverage	3,087,104	3,319,945
      Liabilities for incurred claim - present value of future cash flow	(427,978)	(748,412)
      Liabilities for incurred claim - Risk adjustment for non-financial risks	(39,729)	(85,723)
      Net balance	2,619,397	2,485,810
      Insurance contract liabilities
      Assets for remaining coverage	1,616,601	1,777,055
      Liabilities for incurred claim - present value of future cash flow	(1,678,836)	(2,127,713)
      Liabilities for incurred claim - Risk adjustment for non-financial risks	(161,371)	(198,519)
      Net balance	(223,606)	(549,177)
      Reinsurance contracts assets
      Assets/(Liabilities) for remaining coverage	179,010	2,898
      Claims incurred for contracts under PAA	114,648	381,273
      Net balance	293,658	384,171
      Reinsurance contracts liabilities
      Liabilities for remaining coverage	(2,000)
      Incurred claims for contracts under PAA
      Net Balance	(2,000)
      Balances from brokers operations
      Assets from brokers transaction	170,565	241,890

      	06/30/2026	12/31/2025
      Liabilities from brokers transaction	(111,829)	(83,465)
      Net Balance	58,736	158,425
      Assets	3,083,620	3,111,871
      Liabilities	(337,435)	(632,642)

   2. Income from insurances activities
   June 30, 2026 and 2025 is as follows:
   
   

   	Six-month period ending on		Three-month period ending on
   	06/30/2026	06/30/2025	06/30/2026	06/30/2025
   Insurance revenue from contracts measured under the PAA	25,432,463	32,720,915	12,555,261	15,391,436
   Insurance revenue	25,432,463	32,720,915	12,555,261	15,391,436
   Incurred claims	(4,159,836)	(6,230,342)	(1,796,370)	(2,760,676)
   Acquisition and administrative expenses	(7,629,039)	(9,564,752)	(3,901,906)	(4,850,518)
   Insurance service expenses	(11,788,875)	(15,795,094)	(5,698,276)	(7,611,194)
   Allocation of reinsurance premium	(284,548)	(236,075)	(126,389)	(76,201)
   Amounts receivable from reinsurers for claims incurred	(44,729)	153,202	23,097	(79,859)
   Net expenses from reinsurance contracts held	(329,277)	(82,873)	(103,292)	(156,060)
   Insurance service result IFRS 17	13,314,311	16,842,948	6,753,693	7,624,182
   Broker activities operations	5,557,520	5,451,188	2,724,768	2,693,279
   Income from insurance activities	18,871,831	22,294,136	9,478,461	10,317,461

10. MUTUAL FUNDS

    As of June 30, 2026, and December 31, 2025, Banco Supervielle S.A. is the depository of the Asset managed by Supervielle Asset Management S.A. In accordance with CNV General Resolution No, 622/13, below are the portfolio, net worth, and number of units of the Mutual Funds mentioned earlier.

    Asset Management and Other Services	Portfolio		Net Worth		Number of Units
    	06/30/2026	12/31/2025	06/30/2026	12/31/2025	06/30/2026	12/31/2025
    Premier Renta C.P. Pesos	809,108,109	991,253,176	807,433,603	988,524,333	18,507,629,065	19,804,672,281
    Premier Renta Plus en Pesos	4,119,428	5,044,952	4,103,837	4,957,302	23,257,582	26,806,879
    Premier Renta Fija Ahorro	193,119,691	126,224,609	191,216,622	123,694,038	2,923,500,092	1,689,201,074
    Premier Renta Fija Crecimiento	3,512,871	4,540,164	3,509,618	4,536,188	554,277,366	819,321,553
    Premier Renta Variable	14,869,452	17,985,747	14,816,846	17,869,049	10,325,718	11,054,818
    Premier FCI Abierto Pymes	19,336,937	18,862,625	19,302,057	17,697,861	152,195,370	138,990,435
    Premier Commodities	9,749,742	11,497,786	9,673,011	10,697,937	22,864,847	24,543,351
    Premier Capital	35,961,095	20,281,874	35,527,121	19,739,557	198,037,507	113,633,582
    Premier Inversión	165,056	679,293	161,177	674,660	13,605,876	53,914,673
    Premier Renta Mixta	16,010,525	19,122,218	12,283,027	15,384,419	199,521,787	223,735,897
    Premier Rta Mixta en USD	14,512,651	16,385,347	14,474,674	16,339,706	9,309,968	9,519,900
    Premier Performance en USD	52,276,166	84,488,031	51,897,167	84,090,967	19,448,409	29,454,473
    Premier Global USD	78,878	130,169	67,232	120,763	67,868	84,820
    Premier Estratégico	11,445,290	10,652,235	11,332,007	10,641,755	378,681,194	341,690,142
    Premier FCI Sustentable ASG	708,346	1,035,586	703,961	1,029,642	160,737,730	219,149,510
    Premier Corto Plazo en USD	62,415,806	34,776,932	62,400,423	34,768,634	41,549,616	20,236,593

11. ADDITIONAL INFORMATION REQUIRED BY THE B.C.R.A.
    1. Contribution to the deposit insurance system

       Law No. 24485 and Decree No. 540/95 established the Deposit Guarantee Insurance System to cover the risk of bank deposits in addition to the system of privileges and protection provided for in the Financial Institutions Law.

       Decree No. 1127/98 of September 24, 1998, established the maximum coverage limit of the guarantee system, extending to demand and time deposits in pesos and/or foreign currency. Until December 31, 2022, this limit was $1,500, as

       the limit was

       new limit is set at $25,000.

       
       
       

       The following are not included in this regime: deposits made by other financial institutions (including fixed-term certificates acquired through secondary trading), deposits made by persons directly or indirectly related to the institution, deposits of securities, acceptances, or guarantees, and demand deposits agreed upon at a rate higher than that periodically established by the Central Bank of Argentina (BCRA) based on the daily survey conducted by said institution (*), as well as time deposits and investments that exceed by 1.3 times said rate or the reference rate plus 5 percentage points, whichever is higher (*). Also excluded are deposits whose ownership has been acquired through endorsement and investments that offer incentives in addition to the interest rate. The system has been implemented through the creation of a fund called "Deposit Guarantee Fund" (FGD), which is managed by the company Seguros de Depósitos S.A. (SEDESA) and whose shareholders are the B.C.R.A. and the financial entities in the proportion that this institution determines for each of them based on the contributions made to the aforementioned fund.

       
       
       

       with agreed-upon interest rates higher than the reference rates, and time deposits and investments exceeding 1.3 times that rate or the reference rate plus five percentage points

       whichever is higher except for fixed-term deposits in pesos agreed upon at the minimum annual nominal rate published by the Central Bank of Argentina (BCRA), as provided in
       
       
       
       

       the BCRA based on the moving average of the last five banking business days of the passive rates for fixed-term deposits of up to 100 (or its equivalent in other currencies), as determined by the survey conducted by that institution. Effective April 1, 2024, the reference rates will be calculated based on the moving average of the last five banking business days of the passive rates for fixed-term deposits in pesos up to 50,000 and in foreign currency up to USD 100, as determined by the survey conducted by the Central Bank of Argentina (BCRA).

       The amounts detailed above are nominal.

    2. Restricted Assets

       The Group has assets whose availability is restricted, according to the following detail:

       Detail 06/30/2026 12/31/2025

       Special guarantee accounts in the Argentine Central Bank 70,957,149 90,400,591 Guarantee deposits for term operations 244,265,576 193,799,559

       Guarantee deposits for credit cards transactions 17,455,694 18,067,891 Other guarantee deposits 91,093,364 20,348,270

       423,771,783 322,616,311

       As of June 30, 2026 and December 31, 2025, within financial assets delivered as collateral, there are additionally 128,109,679 and 488,810,547 forward purchases for repurchase agreements and guarantees, respectively.

    3. Compliance of provisions issued by the National Securities Commission
       1. Arrangements for operating as an open market agent

          Considering the operations currently conducted by the Entity, and in accordance with the distinct categories of agents established by General Resolution N° 622/13 of the National Securities Commission, it is registered with that body for the category of Settlement Agent, Compensation, and Integral Negotiation Agent.

          It is also reported that as of June 30, 2026, and December 31, 2025, the Bank's net worth exceeds the minimum net worth required by the regulation to operate as an open market agent, which amounts to $948,625 and $938,575, respectively. The required liquid counterpart funds amount to $474,313 and $469,288, respectively, and are held in the peso current account opened at the Central Bank of Argentina (BCRA), whose balances totaled $626,024,266 y $661,343,998 as of June 30, 2026, and December 31, 2025, respectively.

          Furthermore, in compliance with the aforementioned general resolution, the property located at 330 Reconquista Street in this Autonomous City of Buenos Aires, whose residual accounting value as of June 30, 2026 and December 31, 2025 is $11,743,090 y $11,743,090, respectively, is allocated to the development of the operations of the Open Market.

       2. Resolution N° 629 of the National Securities Commission

          In compliance with the provisions of General Resolution N° 629 of the CNV, it is clarified that the trade books and corporate books of Banco Supervielle S.A. are kept at the registered office (Reconquista 330 of the Autonomous City of Buenos Aires) according to the following detail:

          • Diario (Registro de Habilitación de Medios Ópticos y sus correspondientes soportes ópticos -CD y DVD-) since 1 of October 2009.

          • Inventory book as of December 31, 2023.

          • Balance sheet as of December 31, 2005.

          • Book of Board Proceedings from February 24, 2007 to date.

          • Register of Shares and Attendance at Meetings from May 30, 2001 to date.

          • Book of Minutes of Meetings from May 27, 1999 to date.

          • Book of Minutes of the Audit Commission since March 5, 2008.

          • Book of Audit Committee from February 18, 2015.

            With regard to the securities and open market books, they are located at the registered office mentioned above in accordance with the following details:

          • Registry of Agent Orders since June 5, 2024.

          • Register of Operations since June 18, 2024.

          • Cash book from June 6, 2024.

       The books preceding those mentioned above, which contain transactions prior to the date indicated in each case, are under the custody of the company Adea S.A. whose warehouse is located at Ruta provincial No. 36, Km 31,500 Forest locality, Florencio Varela Party of the Province of Buenos Aires.

       The supporting documentation of the accounting and management operations of the Entity up to 2 (two) months before the current one, is in each branch, and with more than this time period is under the custody of the company AdeA S.A.

       11.4 Financial Trusts

       The detail of the financial trusts in which Grupo Supervielle acts as Trustee or as Settler is summarized below:

       As Trustee:

       Banco Supervielle S.A.

       Below is a detail of financial trusts:

       Below is a detail of the Guarantee Management trust where Banco Supervielle acts as a trustee as of June 30, 2026:

       Financial trust	Indenture executed on	Due of principal obligation	Original principal amount	Principal balance	Beneficiaries	Settlers
       Fideicomiso de Administración Interconexión 500 KV ET Nueva San Juan - ET Rodeo Iglesia	09/12/2018	The duration of this ESCROW AGREEMENT shall be 24 months from 12/09/2018, or until the termination of payment obligations by Disbursements (the "Termination Date"). After 30 (thirty) days from the end of the term of the TRUST Contract without the Parties having agreed to an Extension Commission, the TRUST shall be extinguished without possibility of extension, collecting the TRUSTEE from the Fiduciary Account, the sum of pesos equivalent to U$D 6,000 (United States dollars six thousand) at the current buyer exchange rate in Banco Supervielle as a penalty. At present, Interconexión Eléctrica Rodeo S.A. is negotiating the proposal of the Commission for the Extension and Prolongation of the Trust Contract	-	-	Those originally mentioned (DISERVEL S.R.L., INGENIAS S.R.L, GEOTECNIA (INV. CALVENTE), NEWEN INGENIERIA S.A., INGICIAP S.A., MERCADOS ENERGÉTICOS, DISERVEL S.R.L.) and the suppliers of works, goods and services included in the Project, to be appointed by the trustee with the prior consent of the principal	Interconexión Electrica Rodeo S.A.

       Micro Lending S.A.U. (Financial Trust Micro Lending)

       The following are financial trusts where Micro Lending S.A.U acts as settler:

       Financial Trust	Set-up on	Securitized Amount	Issued Securities
       			Type	Amount	Type	Amount	Type	Amount
       III	06/08/2011	$ 39,779	VDF TV A	VN$ 31,823	VDF B	VN $ 6,364	CP

       Financial Trust	Set-up on	Securitized Amount	Issued Securities
       			Type	Amount	Type	Amount	Type	Amount
       			Mat: 03/12/13		Mat: 11/12/13		Mat: 10/12/16	VN $ 1,592
       IV	09/01/2011	$ 40,652	VDF TV A	VN$ 32,522	VDF B	VN $ 6,504	CP	VN $ 1,626
       			Mat: 06/20/13		Mat: 10/20/13		Mat: 06/29/17

       11.5. Issue of negotiable debt securities Negotiable non-subordinated bonds

       The current Global Programs for the Issuance of Negotiable Obligations are detailed below:

       Issuer	Authorized amount (*)	Tyope of Negotiable Debt securities	Progra m Term	Date of approval by Assembly/Board of Directors	CNV Approval
       Banco Supervielle S.A	Thousands of U$S 1,000,000	Simples, no convertible into sheres	5 years	09/22/2016, 3/06/2018, 4/26/2021 And 4/28/2025

       • Creation of the Program authorized by Resolution No. 18,376 of November 24, 2016.

       • Increase in the Program amount and modification of certain terms and conditions authorized by Resolution No. RESFC-2018-19470-APN-DIR#CNV of April 16, 2018.

       • Reduction of the maximum Program amount and extension of the term authorized by Provision No. DI-2021-39-APN-GE#CNV of July 20, 2021.

       • Increase in the Program amount authorized by Provision No. DI-2025-86-APN-GE#CNV of May 21, 2025, of the CNV.

       The following details the issuance by Banco Supervielle SA, valid until June 30, 2026 and December 31, 2025:

       Date of ISSUE	Currency	Class No.	Amount	Amortization	Term Due	Date	Rate	Book Value
       								06/30/2025	12/31/2025
       2/7/2025	$	L	50,974,086	On maturity	12 months	2/7/2026	Variable Tamar rate of private banks + 2.75%	-	46,500,351
       3/7/2025	$	M	30,580,000	On maturity	12 months	3/7/2026	Variable Tamar rate of private banks + 2.75%	-	29,814,692
       6/12/2025	u$s	Q	6,934	On maturity	12 months	6/12/2026	Nominal annual fixed interest rate of 6%	-	11,838,073
       6/12/2025	$	R	25,354,981	On maturity	12 months	6/12/2026	Tasa variable Tamar de Bancos Privados + 3.25%	-	32,445,166
       8/26/2025	u$s	S	19,400	On maturity	12 months	8/26/2026	Nominal annual fixed interest rate of 6.75%	24,772,597	28,421,882
       8/26/2025	u$s	T	5,013	On maturity	24 months	8/26/2027	Nominal annual fixed interest rate of 8%	7,615,272	8,750,143
       12/4/2025	u$s	U	27,407	On maturity	12 months	12/4/2026	Nominal annual fixed interest rate of 6.25%	40,591,695	46,553,956
       5/5/2026	u$s	V	20,142	On maturity	12 months	5/5/2027	Nominal annual fixed interest rate of 3.25%	29,898,745	-
       							Total	102,878,309	204,324,263

       In compliance with the provisions of the National Securities Commission in its 2013 Consolidated Text - Title II, Chapter V, Section III, Article 15, the Bank hereby reports the use of proceeds of funds from the issuance of negotiable obligations during fiscal year ending December 31, 2025 pending approval by the CNV:

       Class	Destination of funds	Status of funds used	Application date	% application
       S	Working Capital	Final	Between 06/05/2026 and 05/18/2026	100%

       11.6 Restrictions imposed on the distribution of dividends

       The rules of the B.C.R.A. provide for the allocation to legal reserve of 20% of the profits shown in the income statement at the end of the fiscal year plus (or minus) the adjustments of previous financial years and less, if any, the accumulated loss at the end of the previous financial year.

       This ratio applies irrespective of the relationship between the legal reserve fund and share capital. When the Legal Reserve is used to absorb losses, profits may be redistributed only when the value of the same reaches 20% of the capital plus the capital adjustment.

       On the other hand, in accordance with the conditions established by the B.C.R.A., profits may be distributed only to the extent that positive results are obtained, after deducting from unallocated results, in addition to the Legal and Statutory Reserve, whose constitution is required, the following concepts: the difference between the book value and the market value of public sector assets and/or debt instruments of the B.C.R.A. not valued at market price, the sums triggered by court cases linked to deposits and the adjustments required by B.C.R.A. and external audit not accounted for.

       It will be required to be able to distribute profits meet the minimum capital ratio. The latter, exclusively for this purpose, shall be determined by excluding from the assets and unallocated profit or loss the items mentioned above. In addition, existing allowances for minimum capital requirements, integration and/or position shall not be taken into account.

       A capital conservation margin in addition to the minimum capital requirement of 3.5% of risk-weighted assets shall be maintained. This margin shall be integrated exclusively with Common Equity Tier 1, net of deductible items. The

       
       
       

       falls within the range of the capital conservation margin.

       The B.C.R.A. decided that prior authorization should be given for the distribution of its results.

       has stipulated that until December 31, 2026, financial institutions with prior authorization from the Central Bank of Argentina may distribute profits in three equal, monthly, and non-cumulative installments, beginning on the third business day of May and of each month in which the payment is made, for up to 60% of the amount that would have been due. The installments must be paid in the currency of the date of the shareholders' meeting.

       As a result of the program to buy own shares at June 30, 2026 the Company has 4,940,665 own shares in its portfolio. The cost of acquiring these amounted to 15,243,138 thousand pesos. In accordance with the provisions of Title IV, Chapter III, article 3, paragraph 11, item c of the Rules of the C.N.V. (N.T. 2013 and mod.) while such shares are held in the portfolio, there is a restriction on the distribution of unallocated earnings and free reserves for the amount of that cost.

       11.7. Accounts unedifying minimum cash integration compliance

       As of June 30, 2026 and December 31, 2025, the minimum cash reserve was made up as follows:

       Item (1)	06/30/2026	12/31/2025
       Current accounts at the B.C.R.A.	626,024,266	661,343,998
       Sight accounts at the B.C.R.A.	517,470,739	766,230,772
       Special guarantee accounts at the B.C.R.A.	70,957,149	90,400,591
       Special accounts for the crediting of salaries at the BCRA.	-	29
       Total	1,214,452,154	1,517,975,390

       (1) These correspond to balances according to statements. The amounts as of December 31, 2025, have been restated.

       It is worth mentioning that on those dates, the Group followed minimum cash integration requirements.

12. FINANCIAL RISK FACTORS

    There have been no significant changes in the risk management policies to which the Group is exposed, with respect to what is reported in the financial statements as of December 31, 2025, and in Note 1.2.

13. ECONOMIC CONTEXT ON GROUP´S OPERATIONS

    The Group operates in a complex economic environment, both domestically and internationally.

    During 2025, GDP registered a year-on-year increase of 4.4%, driven by investment (16.4%), private consumption (7.9%), exports (7.6%), and, to a lesser extent, public consumption (0.4%). Imports rose by 27%, reflecting the reopening of trade and increased demand for inputs and capital goods. Economic activity continued to register positive variations throughout 2026. The Monthly Economic Activity Estimator (EMAE) accumulated an increase of 1.7% through May compared to the same period in 2025, with uneven performance across sectors.

    After closing 2024 with an inflation rate of 117.7%, the year-on-year variation for 2025 was 31.5%, while in the first six months of 2026 it accumulated a variation of 16.8%, reflecting a slowdown in the rate of inflation compared to previous years.

    At the end of 2025, the Central Bank of Argentina (BCRA) announced a change in its monetary and exchange rate policy, effective from January 1, 2026, incorporating the accumulation of international reserves as one of its objectives. The new framework is based on two pillars: first, the exchange rate band limits are adjusted monthly according to the latest inflation data with a two-month lag; second, the BCRA implements a reserve purchase program conditioned by the demand for money and the liquidity of the foreign exchange market. In the first six months of 2026, the BCRA purchased USD 11.175 billion. Thus, the cumulative amount of purchases exceeded the annual reserve accumulation target originally set for the entire year, estimated at approximately USD 10 billion.

    Internationally, the first half of 2026 was characterized by increased financial volatility associated with the conflict in the Middle East, temporary restrictions on commercial transit through the Strait of Hormuz, and their effects on international energy prices. This context generated risks to global financial conditions, inflation, and capital flows to emerging economies. In Argentina, these factors combined with the global strengthening of the dollar and contributed to the peso registering a moderate depreciation against the US dollar in June, after the appreciation observed during much of the first half of the year, in line with the trend seen in other emerging economies.

    In the financial sector, international rating agencies upgraded Argentina's sovereign debt rating in foreign currency during June. As a result, the country risk fell below 450 basis points, reaching its lowest levels since 2018. Simultaneously, various multilateral organizations moved forward with guarantee schemes designed to facilitate access to external financing.

    The financial sector has significant exposure to the Argentine public sector, through rights, government bonds, loans,

    
    
    06/30/2026

    Central Bank of Argentina (including repo transactions)	108,910,988
    Government Securities and Treasury Bonds	1,263,045,602
    Exposure to Government Securities and Treasury Bonds	1,371,956,590
    Loans to Public Sector	8,137,087
    Total exposure to Public Sector	1,380,093,677
    Over Total Assets	15.8%
    Over Shareholder´s equity	116.8%

    In accordance with the provisions of note 1.1, non-financial public sector instruments are not covered by the impairment

    
    
    

    The Group's Management permanently monitors the evolution of the variables that affect its business, to define its course of action and identify the potential impacts on its equity and financial situation. The Group's financial statements must be read considering these circumstances.

14. TURNOVER TAX

    As of January 2020, January 2023 and January 2024, the fiscal authorities of the City of Buenos Aires (C.A.B.A.), the

    
    
    

    from securities and instruments issued by the B.C.R.A. (hereinafter Leliqs/Notaliqs and Repo transactions, without distinction).

    The B.C.R.A. initiated declaratory actions of certainty against both tax authorities regarding the unconstitutionality of the measures implemented, as they directly and significantly affect the purposes and functions assigned to the B.C.R.A., substantially altering the execution of national monetary and financial policy, The B.C.R.A. also cited that the imposition of this Turnover Tax is in clear contradiction to the provisions of the National Constitution and its Organic Charter. The

    B.C.R.A. has the authority to issue instruments to regulate monetary policy and achieve financial and exchange stability.

    Through the enacted laws, provincial governments exceed their powers by imposing taxes on these monetary policy instruments, the regulation, implementation, and/or use of which falls within the jurisdiction of the B.C.R.A. This directly impacts the immunity principle of the national government's policy as these revenues cannot be subject to taxation at the local level due to their immunity or non-taxable status. Both municipalities and provinces lack tax authority over financial instruments issued by the National Government.

    In line with the presentations made by the B.C.R.A., the Association of Argentine Banks (ABA), the Association of Banks of Argentina (ADEBA) and most financial institutions operating in these provinces. They also brought actions for unconstitutionality on the rules, which are still pending resolution by the Supreme Court of the Nation (CSJN).

    Based on the foregoing, the Group considers the grounds supporting the non-taxability of these types of instruments to be sound and supported by its own expert opinions and those of third-party specialists. We estimate the probability of a ruling in our favor as the majority shareholders, and therefore, we have ceased paying the tax on the results generated by the PBA Repurchase Agreements since January 2024.

    On September 30, 2023, Law No. 6655/2023 (City of Buenos Aires) was published, which establishes the reduction of the IIBB rate to 0% or 2.85% for operations of passes and securities of the B.C.R.A., as regulated and subject to the effective transfer of the co-participation funds or to what is agreed with the National Government, a matter that has not yet materialized. On September 11, 2025, Law No. 6842/2025 (City of Buenos Aires) was published, establishing a tax regularization program with benefits including 100% forgiveness of fines and 70% forgiveness of interest. Within this framework, the Bank joined the program on December 31, paying the outstanding amounts on January 12, 2026.

    Regarding the dispute in the province of Mendoza, we note that, pursuant to the publication of General Resolution (ATM Mendoza) No. 70/2024 and the provisions of Article 17 thereof, we requested the settlement of the amounts previously determined, the reduction of the fine to the legal minimum, and we have proceeded with the payment of the claimed sums, which totaled $8,473,031. This settlement was formally accepted by the ATM through Administrative Resolutions No. 198 and 533 of 2024. On August 11, 2025, the Bank received notification from the Supreme Court of Justice of the Nation (CSJN) regarding the termination of the proceedings due to the Bank's withdrawal of the case, which it had previously requested, thus closing the case.

    As of June 30, 2026, the Group has established a contingency provision amounting to $6,092,292.

15. REPURCHASE OF TREASURY SHARES

The following details the Treasury Stock Purchase Program (data in pesos are expressed in historical currency):

On July 20, 2022, the Company's Board of Directors approved a repurchase of treasury shares with a maximum amount to be invested of 2,000,000 or the lesser amount resulting from the acquisition until reaching 10% of the capital stock. The price to be paid for the shares will be up to a maximum of US$2.20 per ADR on the New York Stock Exchange and up to a maximum of $138 per Class B share on Bolsas y Mercados Argentinos S.A. The Company would could acquire shares for a term of 250 calendar days from the entry into force of the program, subject to any renewal or extension of the term that is approved by the Board of Directors. The approved share program did not imply an obligation on the behalf of Grupo Supervielle with respect to the acquisition of a certain number of shares.

On September 13, 2022, the Board of Directors of Grupo Supervielle S.A. approved to modify point 5 of the terms and

shares will be up to a maximum of US$2.70 per ADR on the New York Stock Exchange and up to a maximum of $155 they were approved.

Subsequently, on December 27, 2022, he Board of Directors approved to modify point 5 of the terms and conditions of up to a maximum of US$2.70 per ADR on the New York Stock Exchange and up to a maximum of $200 per Class B

On 19 April 2024, the Supervisory Board of Supervielle approved a new program for the repurchase of Group shares in accordance with Article 64 of Law 26.831 and CNV rules. The Group decided to establish the Program as a result of the current national macroeconomic context and considering that the actions of the Grupo Supervielle do not reflect the real

The terms and conditions for the acquisition of own shares under the Program were as follows: (i) maximum amount of investment: up to $8,000,000; (ii) maximum number of shares to be acquired: up to 10% of the share capital of Grupo Supervielle, as established by applicable Argentine laws and regulations; (iii) price to be paid: up to $1,600.00 per Class