Group Overview Operation and Financial Review Financials Other Information Sustainability and Governance Indofood Agri Resources Ltd. 66 Consolidated cash flow statement For the financial year ended 31 December 2025 The accompanying accounting policies and explanatory notes form an integral part of the financial statements. Note 2025 2024 Rp million Rp million Cash flows from operating activities Profit before tax 3,459,906 2,938,224 Adjustments for: Depreciation and amortisation 8 1,544,452 1,518,851 Realisation of deferred costs 220,482 220,418 Unrealised foreign exchange gain (77,330) (79,753) Allowance for doubtful debt 7 – 391 Bad debts written off 16 – Loss/(gain) arising from changes in fair value of biological assets 13 135,498 (317,747) Net loss arising from write-off of right-of-use assets and lease liabilities 7 6,731 3,737 Gain on disposal of property, plant and equipment 6,14 (4,194) (4,592) Write-off of property, plant and equipment 7,14 160,956 401,384 Changes in allowance for decline in market value and obsolescence of inventories 5,23 29,570 (9,689) Changes in estimates of provision for asset dismantling costs 7,28 4,036 4,225 Changes in estimated liability for employee benefits 29 171,064 180,577 Reversal of provision for penalty 6,26 (40,887) – Allowance for uncollectible and loss arising from changes in amortised cost of plasma receivables 7,32(a) 50,875 265,130 (Gain)/loss arising from changes in amortised cost of long-term receivables (139) 37 Share of results of associate companies 3,567 (8,057) Share of results of joint ventures 178,475 (44,357) Impairment loss of property, plant and equipment 7,14 – 296,164 Finance income 9 (309,239) (241,386) Finance expenses 10 548,410 541,690 Operating cash flows before changes in working Capital 6,082,249 5,665,247 Changes in working capital: Increase in other non-current receivables (2,177,775) (12,258) Decrease/(increase) in inventories 467,528 (1,511,928) Increase in trade and other receivables (287,063) (362,035) Decrease/(increase) in advances to suppliers 115,362 (345,240) Decrease/(increase) in prepaid taxes, advances and prepayments 247,503 (138,504) Increase/(decrease) in trade and other payables and accruals 222,443 (102,100) Cash flows from operations 4,670,247 3,193,182 Interest received 297,731 238,711 Interest paid (600,396) (550,287) Income tax paid (989,565) (656,288) Net cash flows from operating activities 3,378,017 2,225,318
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