IRS 6-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN ISSUER

PURSUANT TO RULE 13a-16 OR 15b-16 OF

THE SECURITIES EXCHANGE ACT OF 1934

For the month of September, 2026

IRSA Inversiones y Representaciones Sociedad Anónima

(Exact name of Registrant as specified in its charter)

IRSA Investments and Representations Inc.

(Translation of registrant´s name into English)

Republic of Argentina

(Jurisdiction of incorporation or organization)

Carlos Della Paolera 261

(C1001ADA)

Buenos Aires, Argentina

(Address of principal executive offices)

Form 20-F ⌧ Form 40-F ☐

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes ☐ No x

IRSA INVERSIONES Y REPRESENTACIONES SOCIEDAD ANÓNIMA

(THE “COMPANY”)

REPORT ON FORM 6-K

By letter dated September 3, 2026, the Company reported that in compliance with Section 62 of the Regulations issued by the Buenos Aires Stock Exchange, this is to report the following information:

Pursuant to Article 62 paragraph I) sections 6) and 8) of the aforementioned Regulations, we inform that at the closing date of the financial statements, the share capital of the Company is ARS 8,461,159,220 (including treasury shares) represented by 846,115,922 non-endorsable nominative ordinary shares of Nominal Value ARS 10 each with the right to 1 vote each. The amount of outstanding shares, net of treasury shares, is 845,994,994.

The Company's market capitalization as of June 30, 2026 was approximately USD 1,306 million (84,611,592 GDS with a price per GDS of USD 15.44).

The main shareholder of the Company is Cresud S.A.C.I.F. y A. (Cresud) with 466,459,045 shares directly, which represents 55.14% of the share capital (net of treasury shares). Cresud is a company incorporated and registered with the General Inspection of Justice domiciled at Carlos Della Paolera 261, 9th floor, Autonomous City of Buenos Aires, Argentina.

We also inform that as of June 30, 2026, after deducting Cresud's direct ownership and treasury shares, the remaining shareholders held the amount of 379,535,949 common shares, with a nominal value of ARS 10 each and one vote per share from the Company that represents 44.86% of the issued share capital.

Among the highlights of the fiscal year ended June 30, 2026, the following are worth noting:

●

Net income for fiscal year 2026 amounted to ARS 420,977 million, compared to ARS 261,911 million in 2025, while Adjusted EBITDA from the rental segments reached ARS 317,725 million, increasing 1.4% YoY, driven by improved results across the Offices and Hotels segments.

●

The Shopping Malls segment maintained a solid operating performance during the year, with revenues and Adjusted EBITDA broadly in line with inflation.

●

During the year, we continued expanding our Shopping Mall portfolio, which reached 18 assets and more than 410,000 sqm of GLA, following the acquisitions of Al Oeste and Los Gallegos Shopping. We also made progress on the transformation of Al Oeste into Oeste Outlet and on the construction of Distrito Diagonal in La Plata, both expected to open during the next fiscal year.

●

Our Premium Office portfolio maintained 100% occupancy, and during the year we launched the development of a new 15,350 sqm GLA office building at Polo Dot, which will expand and integrate with the Zetta building, with Mercado Libre as its main tenant.

●

During the year, we continued making progress on the development of Ramblas del Plata, our largest mixed-use project, both on the site’s infrastructure works and its commercialization. We executed five new land swap agreements during the year and two additional agreements after year-end, bringing the total number of lots commercialized in the project to 20 to date.

●

On the financial front, during the year we issued Notes totaling USD 230 million, distributed cash dividends representing a dividend yield of approximately 10% and completed the warrant program issued in 2021.

SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Buenos Aires, Argentina.

September 3, 2026