UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_______________
FORM SD
_______________

Specialized Disclosure Report
_______________
LOMA NEGRA COMPAÑÍA INDUSTRIAL ARGENTINA SOCIEDAD ANÓNIMA
(Exact Name of Registrant as Specified in its Charter)

Republic of Argentina
(Jurisdiction of incorporation or organization)
Commission file number: 001-38262

___________
Cecilia Grierson 355, 4th Floor
Zip Code C1107CPG – Capital Federal
Republic of Argentina
(Address of principal executive offices)
__________
Marcos Isabelino Gradin
Chief Financial Officer
Tel: 54-11-4319-3048
(Name and telephone number, including area code,
of the person to Contact in connection with this report)
_____
Check the appropriate box to indicate the rule pursuant to which this form is being filed, and provide the period to which the information in this form applies:

☐ Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from .
☑ Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2023.




SECTION 1 – CONFLICT MINERALS DISCLOSURE

Item 1.01 - Conflict Minerals Disclosure and Report

Not applicable

Item 1.02 - Exhibit

Not applicable

SECTION 2 – RESOURCE EXTRACTION ISSUER DISCLOSURE

Item 2.01 Resource Extraction Issuer Disclosure and Report

Disclosure of Payments by Resource Extraction Issuers

The specified payment disclosure required by this Form is included in Exhibit 2.01 to this Form SD.

Report on payments to governments for the year ended December 31, 2023

This report provides a consolidated overview of the payments to governments made by Loma Negra Compañía Industrial Argentina Sociedad Anónima. (“Loma Negra,” the "Company" or "us") for the fiscal year ended December 31, 2023.

All payments are reported in Argentine Pesos ("Ps."), the official currency of Argentina. All figures in Ps. are stated in the measuring unit current at the end of the reporting year (December 31, 2023) in accordance with the application of the method to restate financial statements in constant currency established by the International Accounting Standard 29, or IAS 29, as Argentina is considered a hyperinflationary economy. As of December 31, 2023, the official nominal exchange rate for pesos into U.S. dollars was Ps. 808.4833 per US$1.00 and as of September 24, 2024 the official nominal exchange rate for pesos into U.S. dollars was Ps. 966.7500 per US$1.00.

Our business segments

We produce and distribute cement, masonry cement, lime, aggregates and concrete, which are products primarily used in private and public construction.

The principal raw materials used in the production of cement include: (1) limestone, clay and gypsum for the production of clinker, and (2) clinker additions, including blast furnace slag, pozzolana, fly ash, and paper bag, since we package a substantial portion of our cement in bags. We obtain nearly all of our mineral resources from our own quarries, using, either third party services or our own mining equipment. For the year ended December 31, 2023, all of our limestone was sourced from our own quarries. We own and exclusively operate our limestone quarries.

Our business segments are as follows:

•Cement, masonry cement and lime segment: this segment includes profit or loss from the cement, masonry cement and lime business, from procurement of raw materials in quarries, the manufacturing process of clinker and quicklime and their subsequent grinding with certain aggregates for the production of cement, masonry cement and lime.
•Concrete segment: this segment includes profits or loss from the production and sale of ready-mix concrete. It also includes the delivery of the product at the worksite and, depending on the circumstances, the pumping of concrete up to the place of destination.
•Railroad segment: this segment includes profits or loss from the aggregates business, from obtaining to crushing the stone.
•Aggregates segment: this segment includes profits or loss from the provision of rail transportation services.
•Others segment: this segment includes profits or loss from the industrial waste treatment and recycling business for use as fuel.

Our projects

This report discloses the payments made by the Company to governments for the purpose of commercial development of minerals, such as limestone or granite, as part of our industrial cement and lime production and commercialization of aggregates.

As of December 31, 2023, we had six production stage mining properties. We have disclosed payments for the mining properties as separate projects segregated by product type and location:

•Doña Amalia, a limestone quarry located in the Province of Catamarca, Argentina. We consider this mining property as one project.


•Piedras Blancas, a limestone quarry in the Province of San Juan, Argentina. We consider this mining property as one project.
•El Salitral y Cerro Bayo, a limestone quarry in Zapala, Province of Neuquen, Argentina. We consider this mining property as one project.
•Barker, a limestone quarry in Barker, Province of Buenos Aires, Argentina. We consider this mining property as one project.
•La Pampita y Entorno, limestone quarries located in Olavarría, Province of Buenos Aires, Argentina. We consider these mining properties as one project.
•La Preferida, a granite quarry located in Olavarría, Province of Buenos Aires, Argentina. We consider this mining property as one project.




SECTION 3 – EXHIBITS

Item 3.01. Exhibits

The following exhibit is filed as part of this report on Form SD.

Exhibit numberDescription
2.01






SIGNATURES
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.

    
    
Loma Negra Compañía Industrial Argentina Sociedad Anónima




Date: September 25, 2024
By: /s/Marcos I. Gradin
Name:Marcos I. Gradin
Title:
Chief Financial Officer



Exhibit 2.01

Resource Extraction Payment Report



Project-level disclosure

The table below sets forth our payments made to governments for the fiscal year ended December 31, 2023, by project and type of payment.

For the year ended December 31, 2023
(Ps. thousands)(1)
Major Subnational
Political Jurisdiction
TaxesRoyaltiesFees
Production
Entitlements
BonusesDividends
Payments for
infrastructure
improvements
Community
and social
responsibility
 payments
Total
Limestone
Doña AmalíaProvince of Catamarca 3,162 — — — — — — — 3,162 
Piedras Blancas
Province of San Juan
2,260 — — — — — — — 2,260 
El Salitral y Cerro Bayo
 Province of Neuquén
5,447 — 14,594 — — — — — 20,041 
BarkerProvince of Buenos Aires383,759 — 1,100 — — — — — 384,859 
La Pampita y EntornoProvince of Buenos Aires4,798,948 — — — — — — — 4,798,948 
Granite
La PreferidaProvince of Buenos Aires214,422 — 12,673 — — — — — 227,095 
Total5,407,998 — 28,367 — — — — — 5,436,365 

(1) All payments are reported in Argentine Pesos (Ps.) adjusted by inflation according to IAS 29. All payments were made in Ps. As of December 31, 2023, the official nominal exchange rate for pesos into U.S. dollars was Ps. 808.4833 per US$1.00 and as of September 24, 2024 the official nominal exchange rate for pesos into U.S. dollars was Ps. 966.7500 per US$1.00.





Government-level disclosure

The table below sets forth our payments made to governments for the fiscal year ended December 31, 2023, by government and type of payment.

For the year ended December 31, 2023
(Ps. thousands)(1)
TaxesRoyaltiesFees
Production
 Entitlements
BonusesDividends
Payments for
infrastructure
 improvements
Community
and social
responsibility
payments
Total
Argentina
Province of Santiago del Estero - Direccion General de Rentas
3,148 — — — — — — — 3,148 
Province of Catamarca - Agencia de recaudacion
14 — — — — — — — 14 
Province of San Juan - Dirección General de Rentas
2,260 — — — — — — — 2,260 
Province of Neuquen - Direccion Provincial de Rentas
5,447 — 14,594 — — — — — 20,041 
Province of Buenos Aires
Agencia De Recaudacion
190,251 — — — — — — 190,251 
Subsecretaría de Minería
1,416 — 172 — — — — — 1,588 
Ministerio de Producción de Ciencia e Innovación Tecnológica
— — 13,601 — — — — — 13,601 
Municipality of Olavarria
4,851,025 — — — — — — — 4,851,025 
Municipality of Avellaneda4,190 — — — — — — — 4,190 
Municipality of Benito Juarez
350,247 — — — — — — — 350,247 
Total5,407,998 — 28,367 — — — — — 5,436,365 

(1) All payments are reported in Argentine Pesos (Ps.) adjusted by inflation according to IAS 29. All payments were made in Ps. As of December 31, 2023, the official nominal exchange rate for pesos into U.S. dollars was Ps. 808.4833 per US$1.00 and as of September 24, 2024 the official nominal exchange rate for pesos into U.S. dollars was Ps. 966.7500 per US$1.00.




Payment details disclosure

The table below provides the details of payments made to governments for the fiscal year ended December 31, 2023.

For the year ended December 31, 2023
(Ps. thousands)(1)
Business segmentProjectResourceExtraction Method
Government
Payment Type
Amount
Cement, masonry cement & lime
Doña AmaliaLimestoneOpen pit
Province of Santiago del Estero - Dirección General de Rentas
Tax3,148 
Cement, masonry cement & lime
Doña AmaliaLimestoneOpen pit
Province of Catamarca - Agencia de Recaudación
Tax14 
Cement, masonry cement & lime
Piedras BlancasLimestoneOpen pit
Province of San Juan - Dirección General de Rentas
Tax2,260 
Cement, masonry cement & lime
El Salitral y Cerro BayoLimestoneOpen pit
Province of Neuquen - Dirección Provincial de Rentas
Tax5,447 
Cement, masonry cement & lime
El Salitral y Cerro BayoLimestoneOpen pit
Province of Neuquen - Dirección Provincial de Rentas
Fees
14,594 
Cement, masonry cement & lime
La Pampita y EntornoLimestoneOpen pit
Municipality of Olavarría
Tax4,640,793 
Cement, masonry cement & lime
La Pampita y EntornoLimestoneOpen pit
Province of Buenos Aires - Agencia de Recaudación
Tax156,838 
Cement, masonry cement & lime
La Pampita y EntornoLimestoneOpen pit
Province of Buenos Aires - Subsecretaría de Minería
Tax1,317 
AggregatesLa PreferidaGraniteOpen pit
Municipality of Olavarría
Tax210,232 
AggregatesLa PreferidaGraniteOpen pit
Municipality of Avellaneda
Tax4,190 
AggregatesLa PreferidaGraniteOpen pit
Province of Buenos Aires - Ministerio de Producción de Ciencia e
Innovación Tecnológica
Fees
12,558 
AggregatesLa PreferidaGraniteOpen pit
Province of Buenos Aires - Subsecretaría de Minería
Fees
115 
Cement, masonry cement & lime
BarkerLimestoneOpen pit
Municipality of Benito Juarez
Tax350,247 
Cement, masonry cement & lime
BarkerLimestoneOpen pit
Province of Buenos Aires - Agencia de Recaudación
Tax33,413 
Cement, masonry cement & lime
BarkerLimestoneOpen pitProvince of Buenos Aires - Subsecretaría de MineríaTax99 
Cement, masonry cement & lime
BarkerLimestoneOpen pit
Province of Buenos Aires - Subsecretaría de Minería
Fees
57 
Cement, masonry cement & lime
BarkerLimestoneOpen pit
Province of Buenos Aires - Ministerio de Producción de Ciencia e
Innovación Tecnológica
Fees
1,043 
Total
5,436,365 

(1) All payments are reported in Argentine Pesos (Ps.) adjusted by inflation according to IAS 29. All payments were made in Ps. As of December 31, 2023, the official nominal exchange rate for pesos into U.S. dollars was Ps. 808.4833 per US$1.00 and as of September 24, 2024 the official nominal exchange rate for pesos into U.S. dollars was Ps. 966.7500 per US$1.00.



v3.24.3
Document Information
 12 Months Ended
Dec. 31, 2023
Document Information:  
Document Type 2.01 SD
Amendment false
CIK 0001711375
Registrant Name Loma Negra Compania Industrial Argentina Sociedad Anonima
Period End Date Dec. 31, 2023
Reporting Currency ARS
v3.24.3
Payments, by Category - ARS ($)
$ in Thousands
Taxes
Fees
Total Payments
Total [1],[2] $ 5,407,998 $ 28,367 $ 5,436,365
[1]
(1) All payments are reported in Argentine Pesos (Ps.) adjusted by inflation according to IAS 29. All payments were made in Ps. As of December 31, 2023, the official nominal exchange rate for pesos into U.S. dollars was Ps. 808.4833 per US$1.00 and as of September 24, 2024 the official nominal exchange rate for pesos into U.S. dollars was Ps. 966.7500 per US$1.00.
[2]
(1) All payments are reported in Argentine Pesos (Ps.) adjusted by inflation according to IAS 29. All payments were made in Ps. As of December 31, 2023, the official nominal exchange rate for pesos into U.S. dollars was Ps. 808.4833 per US$1.00 and as of September 24, 2024 the official nominal exchange rate for pesos into U.S. dollars was Ps. 966.7500 per US$1.00.
v3.24.3
Payments, by Project - 12 months ended Dec. 31, 2023 - ARS ($)
$ in Thousands
Taxes
Fees
Total Payments
Total [1],[2] $ 5,407,998 $ 28,367 $ 5,436,365
Doña Amalía [Member]      
Total [2] 3,162   3,162
Piedras Blancas [Member]      
Total [2] 2,260   2,260
El Salitral y Cerro Bayo [Member]      
Total [2] 5,447 14,594 20,041
Barker [Member]      
Total [2] 383,759 1,100 384,859
La Pampita y Entorno [Member]      
Total [2] 4,798,948   4,798,948
La Preferida [Member]      
Total [2] $ 214,422 $ 12,673 $ 227,095
[1]
(1) All payments are reported in Argentine Pesos (Ps.) adjusted by inflation according to IAS 29. All payments were made in Ps. As of December 31, 2023, the official nominal exchange rate for pesos into U.S. dollars was Ps. 808.4833 per US$1.00 and as of September 24, 2024 the official nominal exchange rate for pesos into U.S. dollars was Ps. 966.7500 per US$1.00.
[2]
(1) All payments are reported in Argentine Pesos (Ps.) adjusted by inflation according to IAS 29. All payments were made in Ps. As of December 31, 2023, the official nominal exchange rate for pesos into U.S. dollars was Ps. 808.4833 per US$1.00 and as of September 24, 2024 the official nominal exchange rate for pesos into U.S. dollars was Ps. 966.7500 per US$1.00.
v3.24.3
Payments, by Government - 12 months ended Dec. 31, 2023 - ARS ($)
$ in Thousands
Taxes
Fees
Total Payments
Total [1],[2] $ 5,407,998 $ 28,367 $ 5,436,365
ARGENTINA | Province of Santiago del Estero - Direccion General de Rentas [Member]      
Total [1] 3,148   3,148
ARGENTINA | Province of Catamarca - Agencia de recaudacion [Member]      
Total [1] 14   14
ARGENTINA | Province of San Juan - Dirección General de Rentas [Member]      
Total [1] 2,260   2,260
ARGENTINA | Province of Neuquen - Direccion Provincial de Rentas [Member]      
Total [1] 5,447 14,594 20,041
ARGENTINA | Agencia De Recaudacion [Member]      
Total [1] 190,251   190,251
ARGENTINA | Subsecretaría de Minería [Member]      
Total [1] 1,416 172 1,588
ARGENTINA | Ministerio de Producción de Ciencia e Innovación Tecnológica [Member]      
Total [1]   $ 13,601 13,601
ARGENTINA | City of Olavarria [Member]      
Total [1] 4,851,025   4,851,025
ARGENTINA | Municipality of Avellaneda [Member]      
Total [1] 4,190   4,190
ARGENTINA | City of Benito Juarez [Member]      
Total [1] $ 350,247   $ 350,247
[1]
(1) All payments are reported in Argentine Pesos (Ps.) adjusted by inflation according to IAS 29. All payments were made in Ps. As of December 31, 2023, the official nominal exchange rate for pesos into U.S. dollars was Ps. 808.4833 per US$1.00 and as of September 24, 2024 the official nominal exchange rate for pesos into U.S. dollars was Ps. 966.7500 per US$1.00.
[2]
(1) All payments are reported in Argentine Pesos (Ps.) adjusted by inflation according to IAS 29. All payments were made in Ps. As of December 31, 2023, the official nominal exchange rate for pesos into U.S. dollars was Ps. 808.4833 per US$1.00 and as of September 24, 2024 the official nominal exchange rate for pesos into U.S. dollars was Ps. 966.7500 per US$1.00.
v3.24.3
Payments, Details - 12 months ended Dec. 31, 2023 - ARS ($)
$ in Thousands
Amount
 [1]
Type
Country
Govt.
Project
Resource
Ext. Method
#: 1              
$ 3 Taxes ARGENTINA Province of Santiago del Estero - Direccion General de Rentas [Member] Doña Amalía [Member] Limestone [Member] Open Pit
#: 2              
0 Taxes ARGENTINA Province of Catamarca - Agencia de recaudacion [Member] Doña Amalía [Member] Limestone [Member] Open Pit
#: 3              
2 Taxes ARGENTINA Province of San Juan - Dirección General de Rentas [Member] Piedras Blancas [Member] Limestone [Member] Open Pit
#: 4              
5 Taxes ARGENTINA Province of Neuquen - Direccion Provincial de Rentas [Member] El Salitral y Cerro Bayo [Member] Limestone [Member] Open Pit
#: 5              
15 Fees ARGENTINA Province of Neuquen - Direccion Provincial de Rentas [Member] El Salitral y Cerro Bayo [Member] Limestone [Member] Open Pit
#: 6              
4,641 Taxes ARGENTINA City of Olavarria [Member] La Pampita y Entorno [Member] Limestone [Member] Open Pit
#: 7              
157 Taxes ARGENTINA Agencia De Recaudacion [Member] La Pampita y Entorno [Member] Limestone [Member] Open Pit
#: 8              
1 Taxes ARGENTINA Subsecretaría de Minería [Member] La Pampita y Entorno [Member] Limestone [Member] Open Pit
#: 9              
210 Taxes ARGENTINA City of Olavarria [Member] La Preferida [Member] Granite [Member] Open Pit
#: 10              
4 Taxes ARGENTINA Municipality of Avellaneda [Member] La Preferida [Member] Granite [Member] Open Pit
#: 11              
13 Fees ARGENTINA Ministerio de Producción de Ciencia e Innovación Tecnológica [Member] La Preferida [Member] Granite [Member] Open Pit
#: 12              
0 Fees ARGENTINA Subsecretaría de Minería [Member] La Preferida [Member] Granite [Member] Open Pit
#: 13              
350 Taxes ARGENTINA City of Benito Juarez [Member] Barker [Member] Limestone [Member] Open Pit
#: 14              
33 Taxes ARGENTINA Agencia De Recaudacion [Member] Barker [Member] Limestone [Member] Open Pit
#: 15              
0 Taxes ARGENTINA Subsecretaría de Minería [Member] Barker [Member] Limestone [Member] Open Pit
#: 16              
0 Fees ARGENTINA Subsecretaría de Minería [Member] Barker [Member] Limestone [Member] Open Pit
#: 17              
$ 1 Fees ARGENTINA Ministerio de Producción de Ciencia e Innovación Tecnológica [Member] Barker [Member] Limestone [Member] Open Pit
[1]
(1) All payments are reported in Argentine Pesos (Ps.) adjusted by inflation according to IAS 29. All payments were made in Ps. As of December 31, 2023, the official nominal exchange rate for pesos into U.S. dollars was Ps. 808.4833 per US$1.00 and as of September 24, 2024 the official nominal exchange rate for pesos into U.S. dollars was Ps. 966.7500 per US$1.00.
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