YPF Energia Electrica (YLUZ) Registration filing summary

Company overview and business model

• Operates as an Argentine electric energy company, offering Class B common shares and ADSs in a global IPO.

• Maintains subsidiaries and holds necessary permits and licenses for energy operations in Argentina.

• Complies with Argentine and U.S. regulations, including anti-corruption, anti-money laundering, and sanctions laws.

Financial performance and metrics

• Financial statements audited by Deloitte & Co. S.A. for years ended December 31, 2025 and 2024, prepared under IFRS.

• No material adverse changes or significant losses since the latest audited financials.

• Maintains effective internal controls and disclosure procedures.

Risk factors and disclosures

• Subject to regulatory, legal, and compliance risks in Argentina and internationally.

• Exposed to environmental, labor, and tax compliance risks.

• No current or pending material legal actions not disclosed in the prospectus.

• Blackout periods and lock-up agreements may restrict share transfers post-IPO.