Indofood Agri Resources Ltd. - Annual Report 2025

Group Overview Operation and Financial Review Financials Other Information Sustainability and Governance Indofood Agri Resources Ltd. 64 Consolidated statement of changes in equity For the financial year ended 31 December 2025 The accompanying accounting policies and explanatory notes form an integral part of the financial statements. Attributable to owners of the Company Share capital Treasury shares Revenue reserves Other reserves Total Noncontrolling interests Total equity Rp million Rp million Rp million Rp million Rp million Rp million Rp million At 1 January 2025 3,584,279 (390,166) 10,696,760 406,663 14,297,536 11,565,212 25,862,748 Profit for the year – – 1,270,236 – 1,270,236 1,243,618 2,513,854 Other comprehensive income – – – 210,719 210,719 (12,194) 198,525 Total comprehensive income for the year – – 1,270,236 210,719 1,480,955 1,231,424 2,712,379 Contributions by and distribution to owners: Dividend payments by subsidiaries – – – – – (267,350) (267,350) Dividend payment to the Company’s shareholders – – (177,270) – (177,270) – (177,270) Additional capital contribution in subsidiaries by a noncontrolling shareholder – – – – – 322,000 322,000 Total transactions with owners in their capacity as owners – – (177,270) – (177,270) 54,650 (122,620) Balance at 31 December 2025 3,584,279 (390,166) 11,789,726 617,382 15,601,221 12,851,286 28,452,507

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