EXTERNAL ASSURANCE REPORT (GRI 2-5) PT. Moores Rowland Indonesia Jl. Sisingamangaraja No. 26 – Jakarta Selatan 12110 - Indonesia Tel: +62 21 720 2605 - Fax: +62 21 720 2606 - www.moores-rowland.com Independent Assurance Statement Report No. 0426/BD/0053/JK To the Management of Indofood Agri Resources Ltd, We were engaged Indofood Agri Resources Ltd (‘IndoAgri’) to provide assurance in respect to its Sustainability Report 2025 (‘the Report’). The assurance engagement was conducted by a multidisciplinary team with relevant experience in sustainability reporting. Independence We carried out all our assurance undertakings with independence and autonomy having not been involved in the preparation of any key part of the Report, nor did we provide any services to IndoAgri during 2025 that could conflict with the independence of the assurance engagement. Assurance Standards Our work was carried out in accordance with ISAE3000 ‘Assurance Engagements other than Audits or Reviews of Historical Financial Information’ issued by the International Auditing and Assurance Standards Board. This standard requires that we comply with ethical requirements and plan and perform the assurance engagement to obtain limited assurance. Level of Assurance By designing our evidence-gathering procedures to obtain a limited level of assurance based on ISAE3000, readers of the Report can be confident that all risks or errors have been reduced to a very low level, although not necessarily to zero. Scope of Assurance The scope of our work was restricted to the following selected information: • Product safety, quality, and halal • Protection of forest and peat land and biodiversity • Water, waste and effluents management • Fire control and haze prevention • Occupational health and safety Responsibility IndoAgri is responsible for the preparation of the Report and all the information and claims therein, which include established sustainability management targets, performance management, data collection, etc. In performing this assurance engagement our responsibility to the management of IndoAgri was solely for the purpose of verifying the statements it has made in relation to its sustainability performance, specifically as described in the selected information, and expressing our opinion on the conclusions reached. Methodology To assess the veracity of certain assertions and specified data sets included within the Report, as well as the systems and processes used to manage and report them, the following methods were employed during the engagement process: • Review the Report, internal policies, documentation, management and information systems. PT. Moores Rowland Indonesia Jl. Sisingamangaraja No. 26 – Jakarta Selatan 12110 - Indonesia Tel: +62 21 720 2605 - Fax: +62 21 720 2606 - www.moores-rowland.com • Interview relevant staff involved in sustainability-related management and reporting. • Examine data samples at depth from their initial aggregated source. Limitations Our scope of work was limited to a review of the accuracy and reliability of selected sustainability performance-related information. It was not designed to detect all weaknesses in the internal controls over the preparation and presentation of the Report, as the engagement was not performed continuously throughout the preparation period, and the procedures performed were undertaken on a test basis. Conclusions Based on the procedures performed and the evidence obtained, nothing has come to our attention that causes us to believe that the Report has not been properly prepared and presented, in all material respects. All key assurance findings are included herein, while detailed observations and follow-up recommendations have been submitted to IndoAgri management in a separate report. Jakarta, April 14, 2026 James Kallman Chief Executive Officer Moores Rowland is an international organization specializing in auditing, accounting and outsourcing, tax, legal and advisory, business and human rights services. Moores Rowland is a member of Praxity AISBL, the world's largest Alliance of independent and unaffiliated audit and consultancy companies. With more than 65,000 professionals operating in 120 countries across the globe, each sharing the same values and sense of responsibility, Praxity is served by Moores Rowland in Indonesia, one of the leading sustainability assurance providers. vii Sustainability Report 2025 Indofood Agri Resources Ltd.
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