Bayer Cropscience Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Sep 2025

NOTES:

1. The Company has only one reportable business segment, i.e. "Agri Care". The Company’s business is seasonal in nature and hence quarterly figures are not necessarily representative of the full year's performance.

2. The Board of Directors at its meeting held on November 07, 2025 declared an interim dividend of Rs. 90/- per equity share for the financial year ending March 31, 2026 amounting to Rs. 4,045 Million for 44,942,092 Equity Shares of Rs. 10/- each. The record date for the purpose of determining the entitlement for payment of interim dividend is fixed as November 14, 2025.

3. The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on November 07, 2025. The above results have been subjected to limited review by the Statutory Auditors of the Company.

4. Statement of Cash Flow for the six months ended September 30, 2025

Amount in Millions
As at
Particulars 30.09.2025
Cash and cash equivalents comprise:
Balances with Banks
- In Current Accounts 61
- in Fixed Deposits (less than 3 months maturity) 4,728
Short-term highly liquid investments at fair value 1,790
6,579

The above Statement of Cash Flow has been prepared under the "Indirect Method" set out in Ind AS 7 - Statement of Cash Flows.

Below are the additional information in relation to Statements of Cash flow as published in the results for period ended September 30,2025:
i. Cash Flow from Opertaing Activities:
a. Other adjustments for which cash effects are investing or financing cash flow - represents adjustment for Rent income, Loss on Disposal of Property, Plant and Equipment (Net), Profit on sale of investments measured at fair value through profit or loss (FVTPL)
b. Other adjustments to reconcile profit (loss) includes Penal Interest on Overdue Trade Receivables
c. Other adjustments for non-cash items - represents adjustments for Bad debts, Provision for Expected
Credit Loss on Trade Receivables (Net), Utilisation of Provision for Expected Credit Loss on Trade Receivable, Provision for Doubtful Advances and Inventory write off/ down

ii. Cash Flow from Investing Activities:
a. Other inflows (outflows) of cash includes Rent received
b. Other cash receipts from sales of equity or debt instruments of other entities include Purchase of Investments (Net).

iii. Cash Flow from Financing Activities:
a. Other inflows (outflows) of cash - Bank Balance in unpaid dividend accounts

iv. Effect of exchange rate changes on cash and cash equivalents represents adjustment for Fair Value gain /loss on liquid investments measured through profit or loss.