Group Overview Operation and Financial Review Financials Other Information Sustainability and Governance Indofood Agri Resources Ltd. 68 Notes to the financial statements For the financial year ended 31 December 2025 1. Corporate information Indofood Agri Resources Ltd. (the “Company”) is a public limited liability company incorporated and domiciled in Singapore and is listed on the Singapore Exchange Securities Trading Limited (“SGX-ST”). The registered office and principal place of business of the Company is located at 8 Eu Tong Sen Street, #16-96/97 The Central, Singapore 059818. The Group is a vertically-integrated agribusiness group, with its principal activities comprising research and development, oil palm seed breeding, cultivation of oil palm plantations, production and refining of crude palm oil (“CPO”), cultivation of rubber, sugar cane, cocoa, coconut, tea, and industrial timber plantations, and marketing and selling these end products. These activities are carried out through the Company’s subsidiaries, associates and joint ventures. The principal activity of the Company is that of an investment holding company. The principal activities of the subsidiaries, associates and joint ventures are disclosed in Notes 19 to 21 of the financial statements. PT Indofood Sukses Makmur Tbk (“PT ISM”), incorporated in Indonesia, and First Pacific Company Limited (“First Pacific”), incorporated in Hong Kong, are the penultimate and ultimate parent companies of the Company, respectively. The immediate holding company is Indofood Singapore Holdings Pte Ltd, incorporated in Singapore. 2. Summary of material accounting policies information 2.1 Basis of preparation These financial statements have been prepared in accordance with Singapore Financial Reporting Standards (International) (“SFRS(I)”). The financial statements have been prepared on the historical cost basis, except as disclosed in the accounting policies below. The financial statements are presented in Indonesian Rupiah (“Rp”) and all values are rounded to the nearest million (“Rp million”) except when otherwise indicated. The financial statements of the Group have been prepared on the basis that it will continue to operate as a going concern. 2.2 Changes in accounting policies and disclosures The accounting policies adopted are consistent with those of the previous financial year except in the current financial year, the Group has adopted all the new and revised standards which are relevant to the Group and are effective for annual financial years beginning on or after 1 January 2025. The adoption of these standards did not have any material effect on the financial performance of the Group, or the financial position of the Group and the Company.
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