Group Overview Operation and Financial Review Financials Other Information Sustainability and Governance Indofood Agri Resources Ltd. 104 Notes to the financial statements For the financial year ended 31 December 2025 14. Property, plant and equipment Bearer plants Buildings and improvements Plant and machinery Heavy equipment, transportation equipment and vessels Furniture, fixtures and office equipment Total Rp million Rp million Rp million Rp million Rp million Rp million Group Cost At 1 January 2024 18,692,460 8,471,238 6,905,972 2,316,289 457,594 36,843,553 Additions 421,883 114,056 136,798 241,655 13,896 928,288 Reclassification (11,393) 2,336 (3,225) 661 206 (11,415) Disposals and write-off (477,178) (56,486) (6,533) (13,746) (6,165) (560,108) At 31 December 2024 and 1 January 2025 18,625,772 8,531,144 7,033,012 2,544,859 465,531 37,200,318 Additions 361,772 199,822 413,753 268,240 35,058 1,278,645 Reclassification (298) 125,450 (125,651) (182) 266 (415) Disposals and write-off (252,703) (53,023) (1,776) (8,677) (4,918) (321,097) At 31 December 2025 18,734,543 8,803,393 7,319,338 2,804,240 495,937 38,157,451 Accumulated depreciation and impairment At 1 January 2024 7,904,866 4,329,430 4,705,230 1,887,799 433,871 19,261,196 Depreciation charge for the year 565,466 420,286 337,984 98,769 10,749 1,433,254 Reclassification (1,739) (14,756) (23,410) (4,091) (87) (44,083) Disposals and write-off (97,297) (28,418) (6,165) (12,335) (6,128) (150,343) Impairment 191,502 91,382 12,789 – 491 296,164 At 31 December 2024 and 1 January 2025 8,562,798 4,797,924 5,026,428 1,970,142 438,896 20,796,188 Depreciation charge for the year 586,621 407,661 322,012 127,211 12,328 1,455,833 Reclassification – (24,880) (21,657) (6,295) 80 (52,752) Disposals and write-off (110,106) (27,894) (1,731) (8,587) (4,916) (153,234) At 31 December 2025 9,039,313 5,152,811 5,325,052 2,082,471 446,388 22,046,035 Net carrying amount At 31 December 2024 10,062,974 3,733,220 2,006,584 574,717 26,635 16,404,130 At 31 December 2025 9,695,230 3,650,582 1,994,286 721,769 49,549 16,111,416 Vessels are presented within the class of Heavy equipment and transportation equipment due to its similar nature of use, which is for the transportation of the Group’s commodities. In prior year ended 31 December 2024, the Group identified the existence of impairment indicators on all the rubber plantations under Lonsum, upon consideration of the market environment, production yield and the outlook of these plantation estates and determined the recoverable amount based on fair value less costs of disposal (“FVLCD”), using discounted cash flow method. The Group recorded an impairment loss of Rp296.2 billion to fully reduce the carrying amount of rubber bearer plants and its’ related fixed assets to their estimated recoverable amounts.
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