Group Overview Operation and Financial Review Financials Other Information Sustainability and Governance Indofood Agri Resources Ltd. 142 Notes to the financial statements For the financial year ended 31 December 2025 31. Reserves (a) Revenue reserves Company 2025 2024 Rp million Rp million Retained earnings: Balance at 1 January 302,834 358,919 Profit for the year 267,264 76,753 Dividends (177,270) (132,838) Balance at 31 December 392,828 302,834 For the financial years ended 31 December 2025 and 2024, the Group’s revenue reserve comprises of the following: Group 2025 2024 Rp million Rp million Retained earnings 11,729,486 10,641,520 General reserve 60,240 55,240 Balance at 31 December 11,789,726 10,696,760 General reserve is arising from the Group’s Indonesian subsidiaries which are required to allocate its net income to a non-distributable reserve fund until the said reserve reaches 20% of its issued and fully paid share capital in accordance with the Limited Liability Companies Law in Indonesia. During the financial year ended 31 December 2025, the Group allocated Rp5.0 billion (2024: Rp5.0 billion) to the reserve. This reserve is not available for dividend distribution to shareholders. (b) Other reserves Company 2025 2024 Rp million Rp million Balance at 1 January and 31 December 144,152 144,152 Other reserves of the Company pertain to the gain on sale of treasury shares in the previous financial years. Other reserves of the Group comprise capital reserves of subsidiary companies, gain on sale of treasury shares, re-measurement of employee benefits liabilities and foreign currency translation differences. Movement in the reserves of the Group are shown in the consolidated statement of changes in equity.
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