Irsa Investments & Representations Inc

IRSA Inversiones y Representaciones Sociedad Anonima

IRSA Investments and Representations Inc.

(Translation of registrant´s name into English)

(Jurisdiction of incorporation or organization)

( Address of principal executive offices)

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.

IRSA INVERSIONES Y REPRESENTACIONES SOCIEDAD ANONIMA

Attached is an English translation of the letter dated September 8, 2026, filed by the Company with the Bolsa de Comercio de Buenos Aires and the Comisión Nacional de Valores.

Buenos Aires, September 8, 2026 - IRSA Inversiones y Representaciones S.A. (NYSE: IRS; BYMA: IRSA), reports that on the date hereof, the Company entered into a Preliminary Merger Agreement (the "Agreement") with Tienda Los Gallegos S.A. ("Tienda Los Gallegos") and Los Gallegos Martinez Navarro y Cia S.A. ("Los Gallegos"), both wholly owned subsidiaries of the Company.

Subject to obtaining the corresponding corporate approvals and complying with applicable legal and regulatory requirements, IRSA will absorb Tienda Los Gallegos and Los Gallegos, consolidating the businesses of the companies under a single legal structure in order to optimize their development and generate synergies for future projects, with the aim of strategically enhancing the business by conducting their activities on an integrated basis and reorganizing and resizing their operations.

The merger by absorption will also allow IRSA to combine the real estate and shopping mall operations of the entities involved, centralizing their management under a single corporate structure and generating operational and economic efficiencies.