Adama Ltd. Class A SZSE:000553

ADAMA : First Quarter 2025 Q&A Filings

Published

Source: MarketScreener

Stock Code: 000553(200553) Stock Abbreviation: ADAMA A(B) Announcement No. 2025-19

The Company and all members of its board of directors hereby confirm that all information disclosed herein is true, accurate and complete with no false or misleading statement or material omission.



ADAMA LTD. FIRST QUARTER REPORT 2025

ADAMA Ltd. (hereinafter referred to as "the Company") is a global leader in crop protection, providing solutions to farmers across the world to combat weeds, insects and disease. ADAMA has one of the widest and most diverse portfolios of active ingredients in the world, state-of-the art R&D, manufacturing and formulation facilities, together with a culture that empowers our people in markets around the world to listen to farmers and ideate from the field. This uniquely positions ADAMA to offer a vast array of distinctive mixtures, formulations and high-quality differentiated products, delivering solutions that meet local farmer and customer needs in in dozens of countries globally, with direct presence in all top 20 markets.

Please see important additional information and further details included in the Annex.

April 2025

Important Notice

The Company's Board of Directors, Board of Supervisors, directors, supervisors and senior managers confirm that the content of the Report is true, accurate and complete and contains no false statements, misleading presentations or material omissions, and assume joint and several legal liability arising therefrom.

Gaël Hili, the person leading the Company (President and Chief Executive Officer) as well as its legal representative, and Efrat Nagar, the person leading the accounting function and the accounting body (Chief Financial Officer), hereby assert and confirm the truthfulness, accuracy and completeness of the financial information contained in the Report.

The First Quarter Report has not been audited. Items of qualified opinion by the auditor

□Applicable √Not applicable

This Report has been prepared in both Chinese and English. Should there be any discrepancy between the two versions, the Chinese version shall prevail.

  1. ‌Main Financial Data
    1. Main accounting and financial results

      Whether the Company performs any retroactive adjustments to, or restatements of, its accounting data of last year

      • Yes √ No

        January - March 2025

        January - March 2024

        YoY +/- (%)

        Operating revenues (RMB'000)

        7,172,735

        7,508,899

        -4.48%

        Net profit (loss) attributable to shareholders of the Company (RMB'000)

        151,131

        (227,605)

        166.40%

        Net profit (loss) attributable to shareholders of the Company excluding non-recurring profit and

        loss (RMB'000)

        101,535

        (250,690)

        140.50%

        Net cash flow from operating activities (RMB'000)

        (206,868)

        (735,162)

        71.86%

        Basic EPS (RMB/share)

        0.065

        (0.098)

        166.43%

        Diluted EPS (RMB/share)

        NA

        NA

        NA

        Weighted average return on net assets

        0.79%

        -1.04%

        1.84%

        End of Reporting Period

        End of last year

        +/- (%)

        Total assets (RMB'000)

        51,033,738

        50,059,777

        1.95%

        Net assets attributable to shareholders (RMB'000)

        19,134,645

        18,991,094

        0.76%

    2. Non-Recurring profit/loss

      √ Applicable □ Not applicable

      Unit: RMB'000

      Item

      January-March 2025

      Note

      Gains/losses on the disposal of non-current assets (including the write-off of asset impairment provisions accrued during the period)

      3,792

      -

      Government grants recognized through profit or loss (excluding government grants closely related to business of the Company and given at a fixed quota or amount in accordance with government's uniform standard)

      5,102

      -

      Reversal of provision for receivables and contract assets, that are subject to specific provision

      4,931

      -

      Post vesting cash share based payment revaluation

      10,205

      Gains or losses arising from the holding or disposal of financial assets or financial liabilities by non-financial corporations, except for effective hedging related to the normal operating of the Company

      30,714

      Other non-operating income and expenses other than the above

      2,639

      -

      Other profit or loss that meets the definition of non-recurring profit or loss

      -

      -

      Less: Income tax effects

      7,787

      -

      Total

      49,596

      -

      Explanation of other profit or loss that meets the definition of non-recurring profit or loss

      • Applicable √ Not applicable

        No such cases during the Reporting Period.

        Explanation of why the Company classified an item as non-recurring profit/loss according to the definition in the First Explanatory Announcement on Information Disclosure for Companies Offering their Securities to the Public. Non-recurring Profit and Loss, and reclassified any non-recurring profit/loss item given as an example in the said explanatory announcement to recurrent profit/loss

      • Applicable √ Not applicable

        No such cases during the Reporting Period.

    3. Changes in main accounting statement items and financial indicators in the Reporting Period, as well as reasons for the changes

      √ Applicable □ Not applicable

      General Crop Protection Market Environment1

      Continuing the trend from 2024, key commodity crop prices remained subdued in Q1 2025, pressuring farmer income, despite some ease in the prices of inputs.

      While channel inventory levels continue to ease following pandemic-era stockpiling, the high-interest rate environment coupled with ample product supply driven by significant over-capacity production of active ingredients in China, continue to contribute to low active ingredient ("AI") prices and a just-in-time purchasing approach by the channel.

      Geopolitical Situation

      ADAMA is headquartered and has three manufacturing sites in Israel. The regional tensions which escalated on October 7, 2023 have had no material impact to-date on the Company's ability to support its markets or its consolidated financial results.

      Regarding US tariff policies, the Company continues to closely monitor the situation and the potential impact on its global network.

      'Fight Forward' Transformation Plan

      In early 2024, ADAMA launched 'Fight Forward', a strategic transformation plan aimed at gradually delivering improved profit and cash targets over a three-year period. This plan has three main pillars: Optimize financial management, Streamline ADAMA's operating model and Focus on the Value Innovation segment. As part of the Fight Forward transformation plan, the Company has initiated organizational changes to improve efficiencies.

      Q1 2025 (000'RMB)

      Same period last year (000'RMB)

      +/-%

      Q1 2025 (000'USD)

      Same period last year (000'USD)

      +/-%

      Revenues

      7,172,735

      7,508,899

      -4.48%

      999,540

      1,057,150

      -5.45%

      Cost of goods sold

      5,223,631

      5,688,352

      -8.17%

      727,928

      800,840

      -9.10%

      Sales & Marketing

      951,363

      1,080,738

      -11.97%

      132,571

      152,154

      -12.87%

      1 Sources: AgbioInvestor Market Insight (February 2025), peer quarterly financial results, internal sources

      Q1 2025 (000'RMB)

      Same period last year (000'RMB)

      +/-%

      Q1 2025 (000'USD)

      Same period last year (000'USD)

      +/-%

      expenses

      General & Administrative expenses

      372,765

      280,258

      33.01%

      51,944

      39,456

      31.65%

      R&D expenses

      103,844

      111,852

      -7.16%

      14,469

      15,747

      -8.12%

      Financial Expenses

      22,151

      367,164

      -93.97%

      3,103

      51,705

      -94.00%

      Loss from Changes in Fair Value

      (351,503)

      (148,935)

      136.01%

      (48,983)

      (20,968)

      133.61%

      Total Net Financial Expenses

      373,654

      516,099

      -27.60%

      52,086

      72,673

      -28.33%

      Total profits (losses)

      131,999

      (151,293)

      187.25%

      18,383

      (21,310)

      186.26%

      Income tax expenses (income)

      (19,132)

      76,312

      -125.07%

      (2,666)

      10,744

      -124.81%

      Net profit (loss)

      attributable to shareholders of the

      Company

      151,131

      (227,605)

      166.40%

      21,049

      (32,054)

      165.67%

      EBITDA

      1,030,712

      855,727

      20.45%

      143,635

      120,476

      19.22%

      Note: Since the functional currency of main overseas subsidiaries is the USD, and the Company's management review of the Company's performance is based on the USD results, following explanations and analysis are based on USD-denominated numbers as listed above.

      In this table and all tables in this report numbers may not sum due to rounding.

      Analysis of Financial Highlights

      1. Revenues

        Revenues in the first quarter declined by approximately 5% (-4% in RMB; -3% in CER) to $1,000 million, reflecting stable volumes, a decrease of 4% in prices and negative foreign exchange impacts. The Company maintained stable volumes, with declines in Turkey (for which the first quarter is generally the most significant quarter of a year) and the continued shifting away from selected low profit products, amid improvement of channel inventories in most regions. The lower prices were due to just-in-time purchasing patterns of the channel and the pressure of low AI prices in light of overcapacity and a higher interest rate environment.

        Regional Sales Performance

        Q1 2025

        $m

        Q1 2024

        $m

        Change % USD

        Europe, Africa & Middle East (EAME)2

        356

        377

        -6%

        North America

        219

        191

        15%

        Latin America

        147

        191

        -23%

        Asia Pacific2

        278

        298

        -7%

        Of which China

        166

        154

        8%

        Total

        1,000

        1,057

        -5%

        Europe, Africa & Middle East (EAME): Revenues in the first quarter 2025 were down compared to the first quarter of2024, with slight decrease in pricing and stable volumes. Volumes improvements in Europe were more than offset by declines in Turkey. Channel levels have returned to normal, but competition remains strong.

        North America: Consumer & Professional Solutions: Sales in the first quarter 2025 grew significantly compared to Q1 2024, and margins remained strong. ADAMA's US Ag market grew, with slight improvements in volumes and pricing. Pricing in Canada continues to experience increased competition and downward price pressure, though sales are currently up on significantly stronger volume, partially due to normalized channel stocking behavior.

        Latin America: In Brazil, revenues in the first quarter of 2025 declined year-over-year due to lower prices, lower volumes and weak currency. Similarly, in the rest of LATAM, sales were weaker in the first quarter of 2025 as compared to the first quarter of 2024, mostly due to increased competition and just-in-time purchasing patterns.

        Asia Pacific (APAC): Sales in APAC (excluding China) continued to experience pricing pressure, with sales declining compared to the first quarter of 2024. The declines reflected both the ample over supply of Chinese generics and the Company's decision to optimize regional layouts. In China, first quarter sales were up. AI sales increased, driven by significant business growth which more than offset weak prices, amid gradual recovery of global demand. Non-ag sales also increased supported mainly by higher prices of caustic soda. Declines in the branded formulations business mainly reflected the impacts of market competition on prices and volumes.

      2. Cost of Goods and Gross Profit

        The higher gross profit and margin in the first quarter mainly reflected the positive impact of lower costs of new inventory sold, more than compensating for lower prices and negative exchange rate impacts.

      3. Operating Expenses

        In the first quarter of 2025, the Company continued implementation of the Fight Forward transformation plan which was initiated at the beginning of 2024. Higher advisory and restructuring costs incurred than the same period last year, leading to higher reported general and administrative expenses. In addition, in Q1 2024 and 2025 it similarly recorded certain non-operational, mostly non-cash charges in its sales and marketing expenses, as the Company conducted corporate development activities, including mergers and acquisitions in recent years, which are mainly:

        (i) non-cash amortization charges in respect of transfer assets received from Syngenta related to the 2017 ChemChina-Syngenta acquisition; and (ii) non-cash amortization net charges related to intangible assets created as part of the Purchase Price Allocation (PPA) on acquisitions, with no impact on the ongoing performance of the companies acquired. The above items affected the Company's reported OPEX amounting to RMB 177 million ($25

        2As part of ADAMA's business optimization program, on January 1, 2025, South Africa was reclassified from the APAC region to EAME. To enable meaningful comparisons, the 2024 data presented here includes South Africa under EAME.

        million) in Q1 2025 in comparison to RMB 136 million ($19 million) in Q1 2024:

        Excluding the impact of the abovementioned non-operational charges, the operating expenses were lower in the first quarter of 2025, reflecting benefits from continued tight OPEX management measures as part of the Company's 'Fight Forward' transformation plan, and the positive impact of foreign exchange rates.

      4. Financial Expenses

        "Financial Expenses" alone mainly reflect interest payments on corporate bonds and bank loans as well as foreign exchange gains/losses on the bonds and other monetary assets and liabilities before the Company carries out any hedging. The impact of Financial Expenses, net (before hedging) is RMB 22 million ($3 million) for Q1 2025, compared with Financial Expenses, net of RMB 367 million ($52 million) for the corresponding period in 2024.

        Given the global nature of its operational activities and the composition of its assets and liabilities, the Company, in the ordinary course of its business, uses foreign currency derivatives (forwards and options) to hedge the cash flow risks associated with existing monetary assets and liabilities that may be affected by exchange rate fluctuations. "Gains/Losses from Changes in Fair Value", which recorded the hedging impacts among others amounted to a net loss of RMB 352 million ($49 million) in Q1 2025, compared with a net loss of RMB 149 million ($21 million) in the corresponding period in 2024.

        The aggregate of Financial Expenses and Gains/Losses from Changes in Fair Value (hereinafter as "Total Net Financial Expenses"), which more comprehensively reflects the financial expenses of the Company in supporting its main business and protecting its monetary assets/liabilities, amounted to RMB 374 million ($52 million) in Q1 2025 compared with RMB 516 million ($73 million) in the corresponding period in 2024.

        In the first quarter of 2025, financial expenses were lower mainly due to lower hedging costs, and lower interest paid on debt following improved efficiency of cash management in light of the positive cash flow achieved in the previous twelve months, and one-time income recorded following the arbitration decision related to a controlled subsidiary.

      5. Income Tax Expenses

      The tax income in the first quarter of 2025 was mainly due to the non-cash impact of the stronger BRL and the method of calculation of tax assets related to unrealized profits.

      In the first quarter of 2024 despite reaching losses before tax, the Company recorded tax expenses in the quarter mainly because the losses were primarily incurred by subsidiaries with relatively lower tax rates, while some of them did not create deferred tax assets on the losses. On the other hand, the subsidiaries that generated profit have a higher tax rate. In addition, in the first quarter of 2024 the company recorded tax expenses due to the non-cash impact of the weakness of the BRL.

      Changes in main assets and liabilities

      Unit: 000 RMB

      Assets and liabilities

      End of Reporting

      Period

      End of last

      year

      +/- (%)

      Explanation

      Derivative financial assets

      72,478

      483,822

      -85.02%

      Realization and revaluation of derivatives

      Other receivables

      1,906,877

      1,147,469

      66.18%

      Increase mainly due to

      securitization programs

      Derivative financial

      liabilities

      440,992

      278,580

      58.30%

      Realization and

      revaluation of derivatives

  2. Information regarding Shareholders
    1. Total number of ordinary shareholders and preference shareholders who had resumed their voting right and shareholdings of top 10 shareholders at the period-end

      Unit: share

      Total number of ordinary shareholders at the end of the Reporting Period

      41,269 (the number of ordinary A share shareholders is 29,480; the number of B share shareholders is 11,789)

      Total number of preference shareholders who had resumed their voting right at

      the end of the Reporting Period (if any)

      0

      Shareholdings of top 10 shareholders (not including Shares Lent for the Relending Financing)

      Name of shareholder

      Nature of shareholder

      Shareholding percentage

      Number of shares held

      Number of restricted shares held

      Pledged or frozen shares

      Status

      Status

      Syngenta Group Co., Ltd.

      State-owned legal person

      78.47%

      1,828,137,961

      --

      --

      --

      China Structural Reform Fund

      State-owned

      legal person

      1.44%

      33,557,046

      --

      --

      --

      China Cinda Asset Management

      Co., Ltd.

      State-owned legal person

      1.34%

      31,115,916

      --

      --

      --

      Wu Feng

      Domestic Individual

      0.34%

      7,847,412

      --

      --

      --

      Hong Kong Securities Clearing Company Ltd.

      (HKSCC)

      Overseas legal person

      0.33%

      7,694,893

      --

      --

      --

      Zhu Shenglan

      Domestic Individual

      0.31%

      7,300,000

      --

      --

      --

      Qichun County State-owned Assets Operation

      Center

      State-owned legal person

      0.18%

      4,169,266

      --

      --

      --

      Liu Minqin

      Domestic Individual

      0.16%

      3,827,873

      --

      --

      --

      Cai Wenxi

      Domestic Individual

      0.16%

      3,676,200

      --

      --

      --

      Zhang Jianwei

      Domestic Individual

      0.13%

      3,099,201

      --

      --

      --

      Shareholdings of top 10 non-restricted shareholders (not including Shares Lent for the Relending Financing and Lockup Shares of Senior Management)

      Name of shareholder

      Number of non-restricted shares held at the period-end

      Types of Shares

      Type

      Number

      Syngenta Group Co., Ltd.

      1,828,137,961

      RMB ordinary share

      1,828,137,961

      China Structural Reform Fund

      33,557,046

      RMB ordinary share

      33,557,046

      China Cinda Asset Management Co., Ltd.

      31,115,916

      RMB ordinary share

      31,115,916

      Wu Feng

      7,847,412

      RMB ordinary share

      7,847,412

      Hong Kong Securities Clearing Company Ltd. (HKSCC)

      7,694,893

      RMB ordinary share

      7,694,893

      Zhu Shenglan

      7,300,000

      RMB ordinary share

      7,300,000

      Qichun County State-owned Assets Operation Center

      4,169,266

      RMB ordinary share

      4,169,266

      Liu Minqin

      3,827,873

      RMB ordinary share

      3,827,873

      Cai Wenxi

      3,676,200

      RMB ordinary share

      3,676,200

      Zhang Jianwei

      3,099,201

      RMB ordinary share

      3,099,201

      Explanation on associated relationship or/and persons

      Syngenta Group Co., Ltd. is not related party or acting-in-concert party as prescribed in the Administrative Methods for Acquisition of Listed Companies to other shareholders. It is unknown to the Company whether shareholders above are related parties or acting-in-concert parties as prescribed in the Administrative Methods for Acquisition of Listed

      Companies.

      Particular about shareholder participate in the securities lending and borrowing business (if any)

      Shareholder Wu Feng held 4,710,986 shares of the Company through a common securities account and 3,136,426 shares of the Company through a credit collateral securities trading account, altogether 7,847,412 shares. Shareholder Zhu Shenglan held 7,300,000 shares of the Company through a credit collateral securities trading account. Shareholder Liu Minqin held 389,173 shares of the Company through a common securities account and 3,438,700 shares of the Company through a credit collateral securities

      trading account, altogether 3,827,873 shares.

      Involvement of Shareholders holding more than 5% of shares, Top 10 Shareholders and Top 10 Non-restricted Shareholders in Lending of Shares in the Relending Financing of Funds and Securities

      • Applicable √ Not applicable

        Change from the Previous Reporting Period to the Top 10 Shareholders and Top 10 Non-restricted Shareholders due to the Lending/Returning of Shares in the Relending Financing of Funds and Securities

      • Applicable √ Not applicable

    2. Total number of preference shareholders and shareholdings of the top 10 of such at the period-end

      • Applicable √ Not applicable

  3. Other Significant Events
    • Applicable √ Not applicable

  4. Financial Statements
  1. Financial statements

    1. Consolidated balance sheet

      Prepared by ADAMA Ltd.

      31 March 2025

      Unit: RMB'000

      Item

      March 31,

      2025

      December 31,

      2024

      Item

      March 31,

      2025

      December 31,

      2024

      Current assets:

      Current liabilities:

      Cash at bank and on hand

      3,720,203

      3,630,608

      Short-term loans

      5,349,972

      4,748,720

      Financial assets held for

      trading

      1,263

      1,035

      Derivative financial liabilities

      440,992

      278,580

      Derivative financial assets

      72,478

      483,822

      Bills payable

      427,254

      439,495

      Bills receivable

      46,752

      65,565

      Accounts payable

      5,109,262

      4,934,865

      Accounts receivable

      8,170,620

      7,977,830

      Contract liabilities

      1,507,358

      1,810,764

      Receivables financing

      124,453

      144,763

      Employee benefits payable

      831,319

      851,784

      Prepayments

      355,194

      313,542

      Taxes payable

      569,278

      516,761

      Other receivables

      1,906,877

      1,147,469

      Other payables

      1,788,510

      1,417,319

      Inventories

      11,510,330

      11,164,663

      Non-current liabilities due

      within one year

      2,233,067

      2,230,713

      Other current assets

      1,079,821

      988,093

      Other current liabilities

      845,995

      784,456

      Total current assets

      26,987,991

      25,917,390

      Total current liabilities

      19,103,007

      18,013,457

      Non-current assets:

      Non-current liabilities:

      Long-term receivables

      173,260

      159,813

      Long-term loans

      2,044,152

      2,166,625

      Long-term equity investments

      33,796

      30,227

      Debentures payable

      6,207,405

      6,320,157

      Other equity investments

      131,379

      131,473

      Lease liabilities

      602,317

      610,415

      Investment properties

      20,098

      20,509

      Long-term accounts payable

      186,454

      191,103

      Fixed assets

      10,125,313

      9,762,895

      Long-term employee benefits

      payables

      553,532

      543,855

      Construction in progress

      1,524,090

      1,996,892

      Provisions

      340,338

      316,490

      Right-of-use assets

      550,579

      557,159

      Deferred tax liabilities

      266,365

      283,081

      Intangible assets

      4,692,724

      4,796,655

      Other non-current liabilities

      2,595,523

      2,623,500

      Goodwill

      5,067,272

      5,074,283

      Total non-current liabilities

      12,796,086

      13,055,226

      Deferred tax assets

      1,412,550

      1,291,654

      Total liabilities

      31,899,093

      31,068,683

      Other non-current assets

      314,686

      320,827

      Shareholders' equity:

      Total non-current assets

      24,045,747

      24,142,387

      Share capital

      2,329,812

      2,329,812

      Total assets

      51,033,738

      50,059,777

      Capital reserves

      12,950,464

      12,950,464

      Other comprehensive

      income

      1,712,518

      1,721,028

      Special reserves

      11,728

      10,798

      Surplus reserves

      298,610

      298,610

      Retained earnings

      1,831,513

      1,680,382

      Total equity attributed to the

      shareholders of the company

      19,134,645

      18,991,094

      Non-controlling interests

      -

      -

      Total equity

      19,134,645

      18,991,094

      Total liabilities and equity

      51,033,738

      50,059,777

      Gaël Hili

      Legal representative

      Efrat Nagar

      Chief of the accounting work

      Efrat Nagar

      Chief of the accounting organ

    2. Consolidated income statement

      Unit: RMB'000

      Item

      January-March, 2025

      January-March, 2024

      1. Total operating Income

      7,172,735

      7,508,899

      Less: Cost of sales

      5,223,631

      5,688,352

      Taxes and surcharges

      28,684

      24,598

      Selling and Distribution expenses

      951,363

      1,080,738

      General and Administrative expenses

      372,765

      280,258

      Research and Development expenses

      103,844

      111,852

      Financial expenses

      22,151

      367,164

      Including: Interest expense

      249,298

      297,099

      Interest income

      50,057

      64,943

      Add: Investment income, net

      4,671

      4,283

      Including: Income from investment in associates

      and joint ventures

      4,671

      4,283

      Loss from changes in fair value

      (351,503)

      (148,935)

      Credit impairment losses

      (7,004)

      (3,461)

      Asset Impairment reversal

      4,131

      11,408

      Gain from disposal of assets

      3,792

      1,160

      2. Operating profit (loss)

      124,384

      (179,608)

      Add: Non-operating income

      12,584

      33,200

      Less: Non-operating expense

      4,969

      4,885

      3. Total profit (loss)

      131,999

      (151,293)

      Less: income tax expense (income)

      (19,132)

      76,312

      4. Net profit (loss)

      151,131

      (227,605)

      4.1 Classified by nature of operations

      4.1.1 Continuing operations

      151,131

      (227,605)

      4.2 Classified by ownership

      4.2.1 Shareholders of the Company

      151,131

      (227,605)

      4.2.2 Non-controlling interests

      -

      -

      5. Other comprehensive income net of tax

      (8,510)

      (27,987)

      Other comprehensive income net of tax attributable to shareholders

      of the Company

      (8,510)

      (27,987)

      5.1 Items that will not be reclassified into profit/loss

      (1,190)

      (3,377)

      5.1.1 Re-measurement of defined benefit plan liability

      (1,190)

      (3,377)

      5.2 Items that were or will be reclassified to profit or loss

      (7,320)

      (24,610)

      5.2.1 Effective portion of gains or loss of cash flow hedge

      (50,324)

      13,485

      5.2.2 Translation differences of foreign financial statements

      43,004

      (38,095)

      Other comprehensive income net of tax attributable to Non-controlling

      interests

      -

      -

      6. Total comprehensive income (expense) for the period

      142,621

      (255,592)

      Total comprehensive income attributable to shareholders

      of the Company

      142,621

      (255,592)

      Total comprehensive income attributable to Non-controlling interests

      -

      -

      7. Earnings (loss) per share

      7.1 Basic earnings (loss) per share (RMB/ share)

      0.065

      (0.098)

      7.2 Diluted earnings (loss) per share (RMB/ share)

      N/A

      N/A

      Gaël Hili

      Legal representative

      Efrat Nagar

      Chief of the accounting work

      Efrat Nagar

      Chief of the accounting organ

    3. Consolidated cash flow statement

      Unit: RMB'000

      Item

      January-March, 2025

      January-March, 2024

      1. Cash flows from operating activities:

      Cash received from sale of goods and rendering of services

      6,064,603

      5,034,379

      Refund of taxes and surcharges

      41,487

      47,216

      Cash received relating to other operating activities

      33,806

      208,380

      Sub-total of cash inflows from operating activities

      6,139,896

      5,289,975

      Cash paid for goods and services

      4,640,270

      4,151,625

      Cash paid to and on behalf of employees

      906,531

      1,020,430

      Payments of taxes and surcharges

      140,943

      111,233

      Cash paid relating to other operating activities

      659,020

      741,849

      Sub-total of cash outflows from operating activities

      6,346,764

      6,025,137

      Net cash flows from operating activities

      (206,868)

      (735,162)

      2. Cash flows from investing activities:

      Cash received from disposal of investments

      41,370

      134,175

      Net cash received from disposal of fixed assets, intangible assets and other long-term assets

      13,585

      3,703

      Sub-total of cash inflows from investing activities

      54,955

      137,878

      Cash paid to acquire fixed assets, intangible assets and other

      long-term assets

      317,242

      468,399

      Cash paid for other investing activities

      -

      142,429

      Sub-total of cash outflows from investing activities

      317,242

      610,828

      Net cash flows from investing activities

      (262,287)

      (472,950)

      3. Cash flows from financing activities:

      Cash received from borrowings

      190,500

      863,075

      Cash received relating to other financing activities

      1,075,454

      765,459

      Sub-total of cash inflows from financing activities

      1,265,954

      1,628,534

      Cash repayment of borrowings

      471,926

      1,382,652

      Cash payment for dividends, profit distributions or interest

      146,297

      167,805

      Including: dividends paid to non-controlling interest

      -

      -

      Cash paid relating to other financing activities

      124,533

      61,284

      Sub-total of cash outflows from financing activities

      742,756

      1,611,741

      Net cash flows from financing activities

      523,198

      16,793

      4. Effect of foreign exchange rate changes on cash and cash equivalents

      (1,445)

      12,915

      5. Net Increase (decrease) in cash and cash equivalents

      52,598

      (1,178,404)

      Add: Cash and cash equivalents at the beginning of the period

      3,583,963

      4,857,358

      6. Cash and cash equivalents at the end of the period

      3,636,561

      3,678,954

  2. Impacts of Initial Application of Accounting Standards for Business Enterprises on the Opening Balances of the Current Period

    • Applicable √ Not applicable

  3. Auditor's report

Is this Report audited?

  • Yes √ No

This Report is unaudited.

ADAMA Ltd.

Board of Directors April 29, 2025