Group Overview Operation and Financial Review Financials Other Information Sustainability and Governance Indofood Agri Resources Ltd. 144 Notes to the financial statements For the financial year ended 31 December 2025 32. Commitments and contingencies (cont’d) (a) Plasma receivables (cont’d) The Group recorded an allowance for uncollectible and adjustments of EIR amortisation of plasma receivables in its consolidated balance sheet amounting to Rp706.0 billion (2024: Rp655.2 billion). Plasma receivables allowance of Rp1,084.1 billion was written off during the financial year ended 31 December 2024 as management assessed that there is no reasonable expectation of recovering the cash flows based on the best available facts and circumstances as at the reporting date. Based on a review of the plasma receivables of each project as at 31 December 2025, management believes that the above-mentioned allowance for uncollectible plasma receivables is sufficient to cover possible losses arising from the uncollectible plasma receivables. An analysis of the movement in allowance for uncollectible and adjustments of EIR amortisation of plasma receivables are as follows: Group 2025 2024 Rp million Rp million At 1 January 655,171 1,474,190 Allowance charge for the year 103,041 264,453 Adjustments of EIR amortisation (52,166) 677 Write-off – (1,084,149) At 31 December 706,046 655,171 The accumulated development costs net of funds received are presented as Plasma receivables in the consolidated balance sheet and in the Plantations segment. An analysis of the movement in the plasma receivables are as follows: Group Note 2025 2024 Rp million Rp million Balance at 1 January 663,777 914,295 Allowance and adjustments of EIR amortisation 7 (50,875) (265,130) Decrease in net investment (39,258) (15,762) Reclassification 331 30,374 Balance at 31 December 22,24 573,975 663,777 (b) Sales commitments As at 31 December 2025, the Group has sales commitments to deliver the following products to local and overseas customers within one month after the reporting date: Unit of measurement 2025 2024 Palm products, rubber, tea, cocoa Tonnes 10,251 12,871 Oil palm seeds Unit 41,064 65,860
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