Group Overview Operation and Financial Review Financials Other Information Sustainability and Governance Indofood Agri Resources Ltd. 100 Notes to the financial statements For the financial year ended 31 December 2025 12. Earnings per share Basic earnings per share are calculated by dividing profit for the year attributable to owners of the Company by the weighted average number of ordinary shares outstanding during the financial year. Diluted earnings per share are calculated by dividing profit for the year attributable to owners of the Company by the weighted average number of ordinary shares outstanding during the financial year plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. The following table reflects the profit and share data used in the computation of basic and diluted earnings per share for the years ended 31 December: Group 2025 2024 Rp million Rp million Profit attributable to owners of the Company 1,270,236 1,118,685 No. of shares No. of shares Weighted average number of ordinary shares for basic earnings per share computation 1,395,904,530 1,395,904,530 Basic earnings per share (in Rupiah) 910 801 There were no dilutive potential ordinary shares as at 31 December 2025 and 2024. 13. Biological assets Biological assets primarily comprise of timber plantations (which are presented as part of non-current assets), and the unharvested agricultural produce of bearer plants (which are presented as part of current assets). The total carrying amount of the Group’s biological assets as at 31 December 2025 is Rp1,294.5 billion (2024: Rp1,447.9 billion). Fair values of biological assets Biological assets under non-current assets - timber plantations For timber plantations, the Group appointed an independent valuer to determine the fair value of timber annually and any resultant gain or loss arising from the changes in fair values is recognised in profit or loss. The independent valuer adopted the income approach for the fair valuation of timber using a discounted cash flow model. The cash flow models estimate the relevant future cash flows which are expected to be generated in the future and discounted to the present value by using a discount rate.
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