Bayer Cropscience Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Dec 2025

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 Company does not have any subsidiary, joint venture, or associate company and consequently, the Company is not required to prepare consolidated financial results under Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2025.

3. Pursuant to the notification issued by the Ministry of Labour and Employment, multiple central labour legislations have been consolidated into a unified framework comprising four Labour Codes becoming effective from November 21, 2025, collectively referred to as the 'New Labour Codes'. The Ministry of Labour and Employment published draft Central Rules and FAQs. The incremental impact arising from the New Labour Codes on employee benefit obligations, based on the available information as at the reporting date, is not material and has been accounted for in the financial results. The Company continues to monitor the finalization of Central and State Rules and will incorporate appropriate accounting treatment based on such developments.

4. 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 February 11, 2026. The above results have been subjected to limited review by the Statutory Auditors of the Company.

5. Deferred tax expense for the nine months ended December 31, 2025 is below the rounding off norm adopted by the Company.