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 22, 2026, filed by the Company with the Bolsa de Comercio de Buenos Aires and the Comisión Nacional de Valores.

Buenos Aires, September 22, 2026 - IRSA Inversiones y Representaciones S.A. (NYSE: IRS; ByMA: IRSA), informs that it has approved an additional investment of up to USD 4,000,000 (four million U.S. dollars), which may be contributed in cash or in kind, in Golden Juniors Segregated Portfolio, an investment fund comprising different segregated portfolios, whose investment manager is a company directly controlled by Mr. Eduardo Sergio Elsztain, Chairman of IRSA.

This investment is intended to diversify a portion of the Company's liquidity into financial alternatives that may capture growth opportunities in emerging sectors of the Argentine economy, particularly in the precious metals and mining industries. Under the investment agreement, IRSA and/or its subsidiaries will not pay performance fees and will only bear the proportionate share of expenses corresponding to their participation in the fund.

The Audit Committee, having been consulted in accordance with Chapter III of the Rules of the Argentine Securities Commission (Comisión Nacional de Valores) and Section 110(h) of Capital Markets Law No. 26,831, issued an opinion stating that it had no objections to the transaction described above. Such opinion is available to shareholders at the Company's registered office.