Barry Callebaut Ag · SIX:BARN
Barry Callebaut — H1 2025/26 Earnings Presentation
18 slides from Barry Callebaut's earnings presentation, April 2026
Slide 1: Half-Year Report
BARRY ((}) CALLEBAUT ry HALF-YEAR REP@RI
Slide 2: Table of Contents
TABLE OF CONTENTS 2 Half-Year Results 2025/26 in Brief 5 Financial Review 3 Key Figures 7 Financial Report 3 Consolidated Income Statement 7 Consolidated Interim Financial Statements 3 Consolidated Balance Sheet 11 Notes to the Consolidated Interim Financial Statements 3 Shares 3 Other 16 Other Info
Slide 3: Half-Year Results 2025/26 in Brief
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in Brief Key Figures Financial Review Financial Report Other Information 2 HALF-YEAR RESULTS 2025/26 IN BRIEF • Significant and fast decrease in cocoa bean • Barry Callebaut has a strong market prices in H1 2025/26 (-61%), supportive for position an
Slide 4: Key Figures (Unaudited)
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in brief Key Figures Financial Review Financial Report Other Information 3 KEY FIGURES (UNAUDITED) 2 Consolidated Income Statement Shares Change in % for the 6-month period ended for the 6-month period ended in local February 28, Change in % 2026 20
Slide 5: By Sales Group / By Product Group
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in brief Key Figures Financial Review Financial Report Other Information 4 By Sales Group By Product Group Change in % Change in % for the 6-month period ended in local for the 6-month period ended in local February 28, currencies in CHF 2026 2025 4
Slide 6: Financial Review
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in brief Key Figures Financial Review Financial Report Other Information 5 FINANCIAL REVIEW HALF-YEAR RESULTS 2025/26 volume decrease of -12.6%, reflecting network supply disruption Other expense increased to CHF 28.1 million from CHF 13.3 million i
Slide 7: Consolidated Balance Sheet and financing structure; Consolidated Cash Flow Statement
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in brief Key Figures Financial Review Financial Report Other Information 6 Finance income of CHF 17.4 million was in line with the prior period Total assets of CHF 12,007.9 million decreased from result of CHF 18.6 million. CHF 17,835.0 million in t
Slide 8: Consolidated Interim Financial Statements
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in brief Key Figures Financial Review Financial Report Other Information 7 CONSOLIDATED INTERIM FINANCIAL STATEMENTS Consolidated Income Statement (unaudited) Consolidated Statement of Comprehensive Income for the 6-month period ended February 28, (
Slide 9: Consolidated Balance Sheet (unaudited)
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in brief Key Figures Financial Review Financial Report Other Information 8 Consolidated Balance Sheet (unaudited) Assets Liabilities and equity as at as at in thousands of CHF Notes Feb 28, 2026 Aug 31, 2025 Feb 28, 2025 in thousands of CHF Notes Fe
Slide 10: Consolidated Cash Flow Statement (unaudited)
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in brief Key Figures Financial Review Financial Report Other Information 9 Consolidated Cash Flow Statement (unaudited) Operating activities Investing activities for the 6-month period ended February 28, for the 6-month period ended February 28, in
Slide 11: Consolidated Statement of Changes in Equity (unaudited)
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in brief Key Figures Financial Review Financial Report Other Information 10 Consolidated Statement of Changes in Equity (unaudited) Cumulative Non- Cumulative Non- Share Treasury Retained Hedging translation controlling Total Share Treasury Retained
Slide 12: Notes to the Consolidated Interim Financial Statements (unaudited)
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in brief Key Figures Financial Review Financial Report Other Information 11 NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS (UNAUDITED) In the reporting period, the Group has not made any significant changes to its judgments, estimates or Bas
Slide 13: Segment information; Financial instruments
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in brief Key Figures Financial Review Financial Report Other Information 12 1 Segment information 2 Financial instruments The carrying value of the following financial instruments approximates fair value because of the short Financial information by
Slide 14: Fair value hierarchy of financial instruments
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in brief Key Figures Financial Review Financial Report Other Information 13 Measured at Measured at fair value fair value as at February 28, 2026 through profit Measured at Total carrying as at August 31, 2025 through profit Measured at Total carryi
Slide 15: Other disclosures
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in brief Key Figures Financial Review Financial Report Other Information 14 derivatives. If all significant inputs required to fair value an instrument are observable, the instrument is included in Level 2. 3 Other disclosures • Level 3: The valuati
Slide 16: Major foreign exchange rates
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in brief Key Figures Financial Review Financial Report Other Information 15 Major foreign exchange rates Feb 28, 2026 Aug 31, 2025 Feb 28, 2025 Closing rate Average rate Closing rate Closing rate Average rate BRL 0.1502 0.1482 0.1482 0.1541 0.1520 E
Slide 17: Other Information
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in brief Key Figures Financial Review Financial Report Other Information 16 OTHER INFORMATION Alternative Performance Measures Barry Callebaut uses a number of non-IFRS measures to report the performance of its business. Recurring results and other
Slide 18: Contact & Financial Calendar
BARRY CALLEBAUT Half-Year Report 2025/26 Half-Year in brief Key Figures Financial Review Financial Report Other Information 17 CONTACT & FINANCIAL CALENDAR Contact Impressum Forward-looking statement Certain statements in this presentation regarding the business of Barry Callebaut head office Publis