Indofood Agri Resources Ltd. - Annual Report 2024

NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2024 8. Profit from operations The following items have been included in arriving at profit from operations: Group Note 2024 2023 Rp million Rp million Depreciation of property, plant and equipment 14 1,433,254 1,437,994 Depreciation of right-of-use assets 15 75,538 70,356 Amortisation of other non-current assets 10,059 9,523 Employee salaries and benefits 29 3,426,259 3,140,841 Freight, taxes and other sales administration expenses 304,900 339,263 Advertising, promotions and distribution expenses 81,359 75,111 Lease expenses 15 11,367 9,166 Audit fees: Auditors of the Company 2,637 2,427 Other auditors – network firms 13,069 14,640 Other auditors – non-network firms 1,705 1,786 Non-audit fees: Audit-related services (ARS) Other auditors – network firms 892 835 Non-ARS Auditors of the Company 285 272 Other auditors – network firms 106 99 Other auditors – non-network firms 24 23 9. Finance income Group 2024 2023 Rp million Rp million Interest on current accounts and short-term deposits 241,300 178,351 Others 86 7 Total 241,386 178,358 10. Finance expenses Group Note 2024 2023 Rp million Rp million Interest expense on: - Bank loans 496,814 547,030 - Lease liabilities 15 6,612 9,081 - Other loans 34,411 35,155 Bank charges 3,853 8,059 Total 541,690 599,325 Group Overview Financials Other information Sustainability and Governance Operation and Financial Review Annual Report 2024 103

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