SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K
REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13A-16 OR 15D-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934
For the month of February 2026
Commission File Number: 001-12102
YPF Sociedad Anónima
(Exact name of registrant as specified in its charter)
Macacha Güemes 515
C1106BKK Buenos Aires, Argentina
(Address of principal executive office)
Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:
Form 20-F ☒ Form 40-F ☐
YPF Sociedad Anónima
TABLE OF CONTENT
| ITEM 1 | Translation of letter to the Argentine Securities Commission dated February 26, 2026. |
City of Buenos Aires, February 26, 2026
To the
Comisión Nacional de Valores
Ref: Financial Statements as of 12/31/2025
Dear Sirs:
In order to comply with the requirements of Article No. 62, of the ByMA Listing Regulations, we inform you that the Board of Directors of YPF S.A. (the “Company” or “YPF”), at its meeting held on February 26, 2026, approved the consolidated financial statements for the year ended December 31, 2025. Relevant information of such financials statements of YPF follows:
1) Net income for the year (1) (in millions of pesos)
| Attributable to shareholders of the parent company |
(1,087,721 | ) | ||
| Attributable to non-controlling interest |
39,449 | |||
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| Total net profit or loss for the year |
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(1,048,272)
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2) Other comprehensive income (1) (in millions of pesos)
| Attributable to shareholders of the parent company |
4,773,039 | |||
| Attributable to non-controlling interest |
69,954 | |||
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| Total other comprehensive income for the year |
4,842,993 | |||
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3) Comprehensive income (1) (in millions of pesos)
| Attributable to shareholders of the parent company |
3,685,318 | |||
| Attributable to non-controlling interests |
109,403 | |||
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| Total comprehensive income for the year |
3,794,721 | |||
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4) Detail of Shareholders’ equity as of 12/31/2025 (1) (in millions of pesos)
| Shareholders’ contributions: |
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| Capital |
3,921 | |||
| Adjustment to capital |
6,081 | |||
| Treasury shares |
12 | |||
| Adjustment to treasury shares |
20 | |||
| Share-based Benefit plans |
9,323 | |||
| Acquisition cost of treasury shares |
(34,274 | ) | ||
| Share trading premiums |
13,707 | |||
| Issuance premiums |
640 | |||
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| Total shareholders’ contributions |
(570 | ) | ||
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| Legal reserve |
1,141,047 | |||
| Reserve for investments |
9,553,655 | |||
| Reserve for purchase of treasury shares |
48,146 |
| Other comprehensive income |
6,039,399 | |||
| Unappropriated retained earnings and losses |
(1,096,460 | ) | ||
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| Subtotal Shareholders’ equity |
15,685,217 | |||
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| Non-controlling interests |
333,766 | |||
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| Total Shareholders’ equity |
16,018,983 | |||
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| (1) | Amounts in accordance with IFRS |
Subsection I) 3. Proposals regarding dividends in cash and in kind, capitalized earnings, monetary adjustments and other concepts: reserves constitution
On February 26, 2026 the YPF S.A.’s Board of Directors proposed to the Shareholders’ meeting, after deduction of Ps. 51,423 million corresponding to the amounts whose distribution is restricted, the following: (i) to fully release the reserve for investments and the reserve for purchase of treasury shares; (ii) to absorb the accumulated losses in the unappropriated retained earnings and losses account up to Ps. 1,096,460 million; (iii) to allocate Ps. 38,468 million to constitute a reserve for purchase of treasury shares, in order to grant the Board of Directors the possibility to purchase the Company’s own shares at the time it deems appropriate for their allocation to the share-based benefit plans (in accordance with Articles 64 and 67 of Law No. 26,831); and (iv) to allocate Ps. 8,415,450 million to constitute a reserve for investments under the terms of Article 70, paragraph 3 of Law No. 19,550.
5) Shares owned by the parent group
As of December 31, 2025, the number of shares belonging to the controlling shareholder of the Company amounted to 200,593,289 shares, which include 200,589,525 class D shares and 3,764 class A shares.
6) Shares with rights to securities representing debt convertible into shares and/or purchase options over company shares, corresponding to ownership of the shareholder or parent group
None.
7) Parent shareholder of the company
Federal Government—Ministry of Economy—Secretary of Energy, with legal domicile at Hipólito Yrigoyen 250, Autonomous City of Buenos Aires.
Yours faithfully,
Margarita Chun
Market Relations Officer
YPF S.A.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
| YPF Sociedad Anónima | ||||||
| Date: February 26, 2025 | By: | /s/ Margarita Chun | ||||
| Name: | Margarita Chun | |||||
| Title: | Market Relations Officer | |||||