Indofood Agri Resources Ltd. - Annual Report 2025

Group Overview Operation and Financial Review Financials Other Information Sustainability and Governance Indofood Agri Resources Ltd. 140 Notes to the financial statements For the financial year ended 31 December 2025 29. Employee benefits (cont’d) Sensitivity analysis to the principal assumptions used in determining employee benefits obligations are as follows: Assumptions Quantitative sensitivity analysis Increase/(decrease) (Decrease)/increase in the net employee benefits liabilities Rp million 31 December 2025 Annual discount rate 100/(100) basis points (Rp81,039)/Rp96,390 Annual salary increase 100/(100) basis points Rp91,648/(Rp86,217) 31 December 2024 Annual discount rate 100/(100) basis points (Rp78,388)/Rp89,104 Annual salary increase 100/(100) basis points Rp94,599/(Rp84,187) The sensitivity analysis above have been determined based on a method that extrapolates the impact on employee benefit obligation as a result of reasonable changes in key assumptions occurring at the end of the reporting period, with all the other assumptions kept constant. The following payments are expected contributions to the employee benefit plan obligation in future years: Group 2025 2024 Rp million Rp million Within the next 12 months 135,823 146,693 Between 1 and 2 years 128,400 133,408 Between 2 and 5 years 309,399 434,858 Beyond 5 years 4,349,245 6,427,906 Total expected payments 4,922,867 7,142,865 The average duration of the employee benefit plan obligation at the end of the reporting period is 10.6 years (2024: 10.8 years).

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