Loma Negra announces publication of 2025 audit report
LOMA•Loma Negra received an unqualified audit opinion on its 2025 and 2024 consolidated financial statements, and auditors found internal control over financial reporting effective in all material respects. The report identified uncertainty over the September 2026 expiration of Ferrosur Roca’s railway concession as a critical audit matter.
1. Audit findings
Pistrelli, Henry Martin y Asociados issued its report on April 28, 2026, covering Loma Negra’s consolidated financial positions for 2025 and 2024 and results and cash flows for the three years ended December 31, 2025. The auditors concluded the statements presented fairly, in all material respects, under IFRS. They identified uncertainty over the railway concession’s September 2026 expiration and potential continuation under new terms as a critical audit matter, and found internal control over financial reporting effective in all material respects as of December 31, 2025, under COSO criteria.
