Group Overview Operation and Financial Review Financials Other Information Sustainability and Governance Indofood Agri Resources Ltd. 156 Notes to the financial statements For the financial year ended 31 December 2025 38. Segment information For management purposes, the Group is organised into business units based on their products and services and has two reportable operating segments as follows: Plantations segment Plantations segment is mainly involved in the development and maintenance of oil palm, rubber and sugar cane plantations and other business activities relating to palm oil, rubber and sugar cane processing, marketing and selling. This segment is also involved in the cultivation of cocoa, tea and industrial timber plantations. Edible oils and fats segment Edible oils and fats segment produces, markets and sells edible oil, margarine, shortening and other related products and its derivative products. Management monitors the operating results of its business units separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on operating profit or loss and is measured consistently with operating profit or loss in the consolidated financial statements. However, Group financing (including finance expenses and finance income), foreign exchange gain/loss and income taxes are managed on a group basis and are not allocated to operating segments. Transfer prices between business segments are based on terms agreed between the parties. Segment revenues, segment expenses and segment results include transfers between business segments. Those transfers are eliminated for purposes of consolidation. Others/eliminations for segment assets and liabilities relates primarily to eliminations between intersegment receivables and payables, and the Company’s assets and liabilities.
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