Bolsas y Mercados Argentinos S A : Financial Statements as of 12/31/22

Bolsas y Mercados Argentinos S.A.

Consolidated Financial Statements

for the fiscal year commenced January 1, 2022 and ended December 31, 2022, presented in comparative format and stated in constant currency

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Bolsas y Mercados Argentinos S.A.

Consolidated Financial Statements

for the fiscal year commenced January 1, 2022 and ended December 31, 2022, presented in

comparative format and stated in constant currency

Table of Contents

Annual Report

Consolidated Statement of Comprehensive Income

Consolidated Statement of Financial Position

Consolidated Statement of Changes in Equity

Consolidated Statement of Cash Flows

Notes to the consolidated Financial Statements

Report of the Syndics' Committee

Independent Auditors' Report

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ANNUAL REPORT

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Bolsas y Mercados Argentinos S.A.

Fiscal year No. 6

Consolidated Financial Statements

For the fiscal year commenced January 1, 2022 and

ended December 31, 2022,presented in comparative format and stated in constant currency

Legal address:	25 de mayo 359, 9th floor - City of Buenos
	Aires
Main business activity:	Market
Tax Registration Number:	30-71547195-3

Date of registration with the Public Registry of Commerce:

Of the By-laws or Articles of Incorporation:	December 23, 2016 (registration with the
	Legal Entities Regulator)
Registration number with the Legal Entities
Regulator:	25 379
Expiration date of By-Laws or Articles of
Incorporation:	December 23, 2115

CAPITAL STATUS (Note 27 to the Separate Financial Statements)

			Shares
Outstanding	Total capital	Type	Number of votes per	Subscribed	Paid-in
shares	stock	share	$	$
762,500,000	762,500,000	A	1 vote	762,500,000	762,500,000
			EQUITY INTEREST
	Shareholders			Interest
Buenos Aires Stock Exchange			30%
Remaining shareholders			70%

See our report dated
March 8, 2023
PRICE WATERHOUSE & CO. S.R.L.		For the Syndics' Committee
	(Partner)
		Ernesto Allaria	Andrés Edelstein
C.P.C.E.C.A.B.A. V. 1	F. 17	President

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Bolsas y Mercados Argentinos S.A.

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

FOR THE FISCAL YEAR COMMENCED JANUARY 1, 2022 AND ENDED DECEMBER 31,

2022, PRESENTED IN COMPARATIVE FORMAT

(Amounts stated in constant currency - see Note 2.3)

	NOTE	12/31/2022	12/31/2021
Service revenue	9	5,428,939,392	6,094,313,602
Income from rights on transactions and commissions	10	6,589,121,984	6,548,581,464
Cost of services	11	(5,330,159,968)	(5,703,622,571)
GROSS INCOME/(LOSS)		6,687,901,408	6,939,272,495
Net operating financial results	12	4,725,190,636	2,555,372,406
Administrative expenses	11	(1,489,511,504)	(2,058,741,080)
Selling expenses	11	(907,593,200)	(803,378,335)
OPERATING INCOME/(LOSS)		9,015,987,340	6,632,525,486
Non-operating financial results, net, generated by assets	13	22,660,650,379	13,320,369,823
Non-operating financial results, net, generated by liabilities	14	(6,443,033)	(1,179,648)
Income/(loss) on monetary position		(28,751,850,770)	(19,740,987,536)
FINANCIAL AND HOLDING RESULTS		(6,097,643,424)	(6,421,797,361)
Other (expenses)/income, net	15	(11,649,074)	67,802,449
Income/(loss) from interests in associates		59,233,932	12,722,596
PRE-TAX PROFIT/(LOSS)		2,965,928,774	291,253,170
Income tax	16	(2,360,994,647)	(2,708,128,244)
NET INCOME/(LOSS) FOR THE YEAR		604,934,127	(2,416,875,074)
Net income/(loss) for the year attributable to the parent company's		605,569,982	(2,414,728,233)
shareholders
Net income/(loss) for the year attributable to non-controlling interest		(635,855)	(2,146,841)
EARNINGS PER SHARE (Note 6)
Numerator:
Net income for the year attributable to the Company's shareholders		605,569,982	(2,414,728,233)
Denominator:
Weighted average of common shares for the year		401,514,061	76,250,000
Basic earnings per share		1.51	(31.67)
Diluted earnings per share		1.51	(31.67)

The accompanying notes are an integral part of these consolidated Financial Statements.

See our report dated
March 8, 2023
PRICE WATERHOUSE & CO. S.R.L.		For the Syndics' Committee
(Partner)
	Ernesto Allaria	Andrés Edelstein
C.P.C.E.C.A.B.A. V. 1 F. 17	President
Sebastián Morazzo
Public Accountant (U.M.)
C.P.C.E.C.A.B.A. V. 347 - F. 159