Group Overview Operation and Financial Review Financials Other Information Sustainability and Governance Indofood Agri Resources Ltd. 62 Balance sheets As at 31 December 2025 The accompanying accounting policies and explanatory notes form an integral part of the financial statements. Group Company Note 2025 2024 2025 2024 Rp million Rp million Rp million Rp million Non-current assets Biological assets 13 259,745 315,766 – – Property, plant and equipment 14 16,111,416 16,404,130 10,932 14,655 Right-of-use assets 15 2,366,815 1,991,748 – – Goodwill 16 3,078,520 3,078,520 – – Claims for tax refund 17 26,755 73,633 – – Deferred tax assets 18 271,209 294,717 – – Investment in subsidiary companies 19 – – 10,707,410 10,707,410 Investment in associate companies 20 1,374,600 1,377,723 – – Investment in joint ventures 21 955,779 897,329 – – Amount due from a subsidiary 22 – – 165,000 195,000 Other non-current assets 22 3,433,161 1,287,052 18 16 Total non-current assets 27,878,000 25,720,618 10,883,360 10,917,081 Current assets Inventories 23 3,495,697 3,992,795 – – Trade and other receivables 24 1,483,208 1,222,534 4,338 5,300 Advances and prepayments 24 613,514 728,876 838 882 Prepaid taxes 189,072 349,966 – – Biological assets 13 1,034,743 1,132,115 – – Asset held for sale 14 – 37,805 – – Cash and cash equivalents 25 8,573,289 5,945,500 209,564 90,013 Total current assets 15,389,523 13,409,591 214,740 96,195 Total assets 43,267,523 39,130,209 11,098,100 11,013,276 Current liabilities Trade and other payables and accruals 26 2,389,001 2,069,889 15,396 15,105 Advances, other payables and provision 26 387,369 392,237 – – Lease liabilities 15 174,132 39,583 – – Interest-bearing loans and borrowings 27 8,822,862 6,081,348 – – Income tax payable 316,566 349,792 6,365 10,289 Total current liabilities 12,089,930 8,932,849 21,761 25,394 Net current assets 3,299,593 4,476,742 192,979 70,801
RkJQdWJsaXNoZXIy NTkwNzg=